Dear Mr. MacCallum:

I was recently made aware that MacCallum's Boathouse, Inc. was included on the prestigious list as one of Top 100 Boat Dealerships for 2006 by Boating Industry.  I want to take the opportunity to personally congratulate you and your entire organization for being chosen to receive this most prestigious award and recognition.  The fact that your dealership represents our Glastron line of boats gives me great pride and satisfaction in having such a quality dealership and organization representing our great boat products.

Genmar's U.S. dealership organizations in the U.S. representing our boat companies that were recognized and chosen to be part of the prestigious Top 100 Dealership for 2006 represented 30% of the entire group of dealers that were chosen.  This honor is frankly one of the highlights of 2006, both for our Genmar Boat companies as well as myself.  It is successful people and organizations like yours that have made Glastron the great company we are today.

Please give my personal congratulations and sincere gratitude to everyone throughout your entire organization for representing our company in being chosen as one of the Top 100 Boat Dealers for 2006.

Wishing you and your loved ones and your entire organization a happy, healthy and successful 2007.  I remain,

Your Friend,

Irwin L. Jacobs