Senior Vice President,Administration
                                                                                                                                                                                              February 6th, 2009
Dear Don,

I Just thought I would drop you a line and thank you for all the support you have given to Congoleum in 2008.  We have two of our
four unionized plant operations covered with medical programs you have designed and provided through United Healthcare and,
as usual, we have been problem free throughout the year.

What I really appreciate is the personal attention you give to all our issues and your 24/7 availability when we need help.  We
believe that the most important part of doing business with a company is developing a solid relationship with a representative of
the company and sticking with that relationship through good times and through tough times. I think your 20 years of providing
outstanding service to Congoleum displays our concept of a solid relationship.

I look forward to continuing the partnership between Congoleum and Gallo Benefit Consulting in 2009.

Thomas A. Sciortino