Complaints

The complaint text that is displayed might not represent all complaints filed with BBB. Some consumers may elect to not publish the details of their complaints, some complaints may not meet BBB's standards for publication, or BBB may display a portion of complaints when a high volume is received for a particular business.

• Initial Complaint

  Date:06/17/2025

  Type:Order Issues
  Status:

  AnsweredMore info

  Complaint statuses

  Resolved:

  The complainant verified the issue was resolved to their satisfaction.

  Unresolved:

  The business responded to the dispute but failed to make a good faith effort to resolve it.

  Answered:

  The business addressed the issues within the complaint, but the consumer either a) did not accept the response, OR b) did not notify BBB as to their satisfaction.

  Unanswered:

  The business failed to respond to the dispute.

  Unpursuable:

  BBB is unable to locate the business.

  Time Frame: October 2024 January 2025 Amount Paid to Mitchell Roofing: over $17000 Total Roof replacement: over $17,000 Nature of Dispute: Mitchell did not provide roofing vents that coordinated with the shingle color choice nor did they offer any vent color options.Whether the Business offered a solution: Offered to paint the vents which will not last or charge us $1,500 to correct their error.

  Customer Answer

  Date: 06/18/2025

  Please amend the complaint to contain the following:

   

  The total amount paid to Mitchell for the complete roof replacement was $17,475.

   

  They want $1,500 to replace the vents that they failed to notify us needed a color option in the same manner we chose the shingle and drip line colors as they asked for.

  

  Business Response

  Date: 07/28/2025

  Tell us why here...We provided a quote for Mrs. ****** **** on 10/16/24 to replace her entire roof at ***************************************. After signing of the contract, we then arranged for materials to be delivered. Because of the blue tarp on the roof, we could not load the materials safely, so in order to avoid extra costs to Mrs. **** from the labor of carrying the heavy roofing materials, we needed our roofing crew to be there before the materials arrived. Unfortunately, upon the first scheduled delivery we did not have a crew available for install. Therefore, we needed to reschedule delivery to a later date. After explaining this to Mrs. ***** she told us that it was okay and that she is fine with waiting a little longer, given that she had a tarp on the roof and did not have any water intrusion. 2 weeks later, we received a call from a very upset Mrs. **** wondering why we had not started the job yet. After receiving this call, we quickly arranged for a crew to be available and had the job started within the week. 
  When installing a new roof, it very common for roofing materials and nails to fall into the gutters due to the slope of the roof. Had we been made aware of this by Mrs. **** before she had someone clean them, we would have gladly returned to pick up and clean any debris left behind. 
  The biggest issue for Mrs. **** seems to be the color of the (6) 4 ORV vents. On our contract, we do not offer any specialized vent colors. This type of painted vent would be a special order and would need to be brought to our attention if thats what they wanted.  The standard color for a roofing vent is gray and that is what was installed. After it was brought to our attention that they wanted a different color vent, the roof had already been completely finished and passed inspections. We understand that Mrs. **** was not pleased with color of the vent, so we offered to paint them for her free of charge. She did not believe this solution to be good enough, so we then gave her a quote to replace all of the vents with the color she wanted. After she refused both options, we could not help her any further. Mrs. **** believes that she should not have to pay the cost of the vent replacement because she was not given a color choice. However, we do not offer any color choices for vents on our contract. This would need to have been a special request.

  Customer Answer

  Date: 07/30/2025

   
  Complaint: 23479553
  
  I am rejecting this response because supporting documentation sent via email to BBB on 7/30/2025 proves the responsibility to solve the problem rests solely on Mitchell Roofing.  No other option will be accepted.
  
  Sincerely,
  
  ***** J. ****

  

  Business Response

  Date: 08/01/2025

  We have nothing further to add. 

  Customer Answer

  Date: 08/04/2025

   
  Complaint: 23479553
  
  I am rejecting this response because we have proved that Mitchell Roofing and their *** did not fully disclose the terms of their practices.  This information has been provided in a formal complaint to Pinellas County Consumer Protection and will also be filed with the *********************** for Consumer Protection.  Mitchell Roofing should govern itself accordingly.  Fraud will not be tolerated.
  
  Sincerely,
  
  ***** J. ****

• Initial Complaint

  Date:05/13/2025

  Type:Service or Repair Issues
  Status:

  AnsweredMore info

  Complaint statuses

  Resolved:

  The complainant verified the issue was resolved to their satisfaction.

  Unresolved:

  The business responded to the dispute but failed to make a good faith effort to resolve it.

  Answered:

  The business addressed the issues within the complaint, but the consumer either a) did not accept the response, OR b) did not notify BBB as to their satisfaction.

  Unanswered:

  The business failed to respond to the dispute.

  Unpursuable:

  BBB is unable to locate the business.

  Mitchell Roofing installed a new roof on my home on April 17, 2025. After recent rains, active leaks have been discovered. I contacted the roofing company today regarding the leaks and was told that my 5 year warranty on the new roof would not be honored and they hung up the phone on me. I would appreciate your help with this company.

  

  Business Response

  Date: 05/13/2025

  Unfortunately, there is no warranty on this roof. The customer hired another ********************************************* to go up on that roof after we had completed the job. As we explained to Ms. ****** and the company she hired, prior to her sending them up there, that would void out the labor warranty that would have been provided by us. We have explained that to her several times, but she doesn't seem to understand. We are sorry that we can't be of assistance to her anymore.

  Customer Answer

  Date: 05/15/2025

  
  Complaint: 23320857
  
  I am rejecting this response because: I did not hire a roofing company to inspect the roof after installation by Mitchell Roofing. This is their attempt to avoid responsibility to repair a faulty roofing installation.  Their response is a complete fabrication and outright lies.
  
  Sincerely,
  
  ****** ******

  

  Business Response

  Date: 05/15/2025

  The customer is not being entirely truthful. We did not hang up the phone on her. We explained again that as we told her before, by hiring another roofing company to go on her roof after our work was completed, that would void any labor warranty that we could offer. We also explained that to the new roofing company when they called us regarding her roof. We have spoken to her many times, but we are not able to accommodate her demands so she is not happy with the outcome of her complaints. It is noteworthy to mention that there is nothing wrong with her roof, the job was exceptional and passed all inspections for permitting through her municipality. 

• Initial Complaint

  Date:04/29/2025

  Type:Order Issues
  Status:

  AnsweredMore info

  Complaint statuses

  Resolved:

  The complainant verified the issue was resolved to their satisfaction.

  Unresolved:

  The business responded to the dispute but failed to make a good faith effort to resolve it.

  Answered:

  The business addressed the issues within the complaint, but the consumer either a) did not accept the response, OR b) did not notify BBB as to their satisfaction.

  Unanswered:

  The business failed to respond to the dispute.

  Unpursuable:

  BBB is unable to locate the business.

  On August 23, 2024, we signed a contract with Mitchell Roofing Company LLC for a roof replacement at our home. We agreed to delay the project start date to November 8, 2024, at our request. Mitchell Roofing represented that they were scheduling two weeks out and that the office would follow up. Despite our efforts to communicate, including four separate follow-up attempts between November 2024 and March 2025, we received no scheduling updates, no project commencement, and no formal communication regarding ********* March 2025, Mitchell Roofing acknowledged via text that their office failed to keep customers informed. By that point, we had suffered worsening roof leaks and interior property damage.Further investigation revealed:Mitchell Roofing misrepresented materials had been ordered for our specific project; supplier confirmation showed that no materials were ever fabricated.Mitchell Roofing recommended a roofing material (galvalume) that would have voided the manufacturers warranty for coastal installations. The representative from Mitchell Roofing told us the metal roofing came with a lifetime warranty for our home. A Notice of Commencement was notarized and recorded January 28, representing work was underway and ready to proceed, despite no permits being pulled (as of March 25) and no materials fabricated. This created a false impression the project was legally progressing. In addition, we were not notified of the **** filing. After failing to perform, Mitchell Roofing threatened litigation seeking 30% of the contract amount, despite having provided no services or materials, and not communicating with us for 5 months.We request that Mitchell Roofing Company LLC: Cease any further demands for payment.Formally acknowledge that no services were performed and no payment is owed.Improve internal practices to ensure compliance with permitting laws, communication standards, and truthful representations to future customers.

  

  Business Response

  Date: 04/29/2025

  This customer hired another roofer to install a shingle roof system while they are still under contract with our company to install a metal roof. They are being untruthful as to the facts because we will be filing a lawsuit against them for breach of contract. They requested that they wait to sign off on the financing so their credit would not get dinged while they were financing another project. When they were ready in November, they signed the financing documents to start the process.  After that, we informed them that we were sending the metal material supplier to go out and take precise measurements. The material company sent over the specs for us to sign off on within a ten days of her signing the financing documents. Our representative kept them informed of the process in a timely manner. The fabricating of metal roofing takes considerably more time than acquiring a shingle system and they were kept informed of this. When we notified them of the material suppliers update, they informed us that they already had a roof installed, so we immediately halted the order of material before we would be responsible to cover the costs. A lifetime warranty does not exist from any metal manufacturers , so we would never have told them that. The representative informed them at the contract signing that since they are located within 400 feet of a *****, there would be no material warranty unless they purchased an aluminum system which is at a greater cost, which they declined.

  Customer Answer

  Date: 04/29/2025

   
  Complaint: 23258880
  
  I am rejecting this response because:

  We strongly disagree with Mitchell Roofings response and stand fully behind the facts outlined in our original complaint. We will keep this reply professional and fact-based.
  We signed the contract on August 23, 2024, and agreed to delay commencement until November 8, 2024.
  Despite repeated our four follow-up attempts, November through March, we received no formal scheduling, no confirmed project start date, and no communication of ongoing delays. 
  No work was ever performed. No materials were ever delivered.
  When we independently contacted the material supplier, they confirmed that no fabrication had occurred for our project.
  
  In addition, serious concerns remain unaddressed in Mitchell Roofings response:
          A Notice of Commencement (***) was notarized without our presence or identification and later filed at the end of January 2025.
          This *** created the false appearance that work was actively underway and that permits had been pulled.
          In reality, no permits had been pulled and no materials had been fabricated as of March 25, 2025.
          We were never informed that the *** had been filed.
  
  Regarding the roofing system warranty:
  At the time of contract signing, Mitchell Roofings representative verbally stated that the metal system would carry a lifetime warranty applicable to our home.
  Only after our independent investigation did we learn that the recommended material would void warranty eligibility due to proximity to the coast an important fact that was not disclosed at the time.
  
  Finally, Mitchell Roofings assertion that they intend to pursue litigation does not alter the facts:
  After five months of no performance and worsening property damage due to active leaks after hurricanes, we were forced to hire another roofing company to protect our home.
  
  We have documented all communications and evidence.
  We respectfully request that this complaint remain on record to inform future consumers.

  
  
  Sincerely,
  
  ***** ********

  

  Business Response

  Date: 04/29/2025

  They do not respond to our communications directed to them, so perhaps they have blocked our messages from being received. They did sign their contract on 08/23/24, then asked us to delay commencement , which we graciously agreed to do. So, everything was on hold until 11/11/24, when they signed the finance agreement. At that time, we notified them that the material supplier would be going to their home to measure for the metal panels. On 11/21/24, we signed the materials quote with the supplier and informed them of the timeframe for the materials to be produced, It takes much longer for metal roofing materials to be fabricated then shingle roofing material which was explained to them at contract signing. After the 3 storms in the area, materials were on back order for the industry. We were on target to deliver the materials the last week of March.  When we called to let them know, they informed us that they already had a shingle roof installed. We immediately cancelled the order with the supplier so we wouldn't be liable for the custom order of metal. They called the material supplier under false pretenses and asked when their material would be delivered yesterday and the supplier told them the order was cancelled over a month ago. An NOC always gets filed prior to obtaining a permit, this is done to protect the consumer from having to pay twice for materials or labor. We informed the customer that we would be starting the permitting process well before any work would commence. We would never claim that a roofing system has a lifetime warranty. They are mistaken about that. No metal roof suppliers offer a lifetime warranty. The reason they are aware of the warranty limitations is because our representative explained that since they are within 400 feet of a *****, there would not be a material warranty unless they went with an aluminum material.  Aluminum is at a higher cost, so they chose Galvalume. Expressing their multitude of complaints does not cloud the fact that by hiring another roofing company to install a shingle roofing system while under contract with us to install a metal roofing system is a clear Breach of Contract. We offered them a solution to settle out of court but they have chosen not to accept. They need to understand that a contract is legally binding for ALL parties involved.

  Customer Answer

  Date: 04/30/2025

   
  Complaint: 23258880
  
  I am rejecting this response because:

  We appreciate the opportunity to submit a final, fact-based response.
  
  We stand firmly by the facts presented in our original complaint and prior replies. Mitchell Roofings latest response continues to include false and contradictory claims that do not align with the documented timeline, written communications, or statements from third parties involved in this matter.
  
  Key clarifications:
          Material Order Contradiction: Mitchell first claimed materials had been ordered and fabrication was underway. Now, they claim the order was canceled immediately after we advised them of our cancellation. The supplier confirmed to us that no fabrication ever occurred, supporting our position that no costs were incurred on our behalf.
          Misrepresentation of Warranty: No written disclosure was provided indicating that our proximity to saltwater voided the warranty of the Galvalume metal roofing. We were not advised of this limitation at the time of contract signing.
          Notice of Commencement (NOC): Mitchell notarized and recorded an NOC in January without our knowledge or presence. No permit was pulled as of March 25, 2025. This gave the false impression that work was underway when, in fact, no work had commenced.
          Unsubstantiated Accusations: The accusation that we contacted the material supplier under false pretenses is unfounded, inappropriate, and lacks any supporting evidence.
          Timeline of Nonperformance: Between November 2024 and March 2025, we made four documented follow-up attempts with no response from Mitchell. They acknowledged, in writing, that communication failed during this time. We were forced to hire another contractor when our home suffered interior damage due to active leaks.
  
  Mitchell Roofings public statements continue to shift over time. Their claim that we breached a contract by protecting our home after five months of nonperformance, no scheduling, no permit, and no material delivery is unfounded.
  
  We respectfully request that this complaint remain visible to inform future consumers. We have preserved all documentation and communications should this matter be reviewed by regulators or legal counsel.

  
  
  Sincerely,
  
  ***** ********

• Initial Complaint

  Date:03/19/2025

  Type:Service or Repair Issues
  Status:

  AnsweredMore info

  Complaint statuses

  Resolved:

  The complainant verified the issue was resolved to their satisfaction.

  Unresolved:

  The business responded to the dispute but failed to make a good faith effort to resolve it.

  Answered:

  The business addressed the issues within the complaint, but the consumer either a) did not accept the response, OR b) did not notify BBB as to their satisfaction.

  Unanswered:

  The business failed to respond to the dispute.

  Unpursuable:

  BBB is unable to locate the business.

  Terrible customer service!My neighbor and friend recently had his roof done. His house sits right next to our shared alley. While driving by during the installation, I unfortunately picked up a roofing nail in one of my tires. I was super annoyed, but I understand that accidents happen.When I approached the head worker, *******, to show him the nail in my tire and suggested that his company cover the repair cost, he tried to convince me it was a screw, not a roofing nail. My brother-in-law is a roofer, and Ive been a ********* for yearsI know the difference between a roofing nail and a s**** ******* told me his boss would call me the next day.**** (the boss) did call, but he was incredibly disrespectful and condescending. He had no intention of paying for the repair and simply told me I was a "victim of circumstance." Before we hung up, he said he would speak with his boss and see if a resolution was possible.The next day, his boss, *****, called. She was very polite, but she told me that "the powers that be" had decided not to cover my $32 repair bill because they just dont do that. Ironically, my neighborwho had the roof installedfound a bucket of nails in his driveway and our shared alley after the workers left. This frustrated another neighbor so much that she decided not to use Mitchell Roofing Company for her own project.If this is their level of service, what happens when you need help with a warranty or future repairs?I would like to be compensated $32.09 for the repair of my tire.

  

  Business Response

  Date: 03/19/2025

  This person is not a customer of ours. We are installing a roof for one of his neighbors. The man saw an opportunity to get someone else to pay for a ******* head s**** that he ran over with his tire and approached our workers to compensate him for it.  We don't even use screws in the scope of our business. He has placed posts all over social media to try to ruin our reputation because he didn't like his request being declined. We simply do not pay for damage to peoples property that we didn't cause. The s**** in his tire has clearly been there for a while judging by the flattening of the s**** head. This is a crime of opportunity because he thought he could get away with this low level scam. It is a shame that so many people see business happening and try to ******* the company to their own gain.

  Customer Answer

  Date: 03/20/2025

   
  Complaint: 23087175
  
  I am rejecting this response because:

  Mitchell Roofing Company LLC is the very reason contractors get a bad rap. They are outright lying! My neighbor hired these criminals to redo his roof, and during that time, I picked up a roofing nail in my tire because they did NOT take the necessary steps to protect other people's property while working. The nail in my tire was a roofing nailyou can check the pictures. This was confirmed by the tire repair shop when I had it fixed.
  The fact that they continue to call it a s**** is pathetic and only proves that they take zero responsibility for the collateral damage they cause. The image of the bucket of nails shows what their clientmy neighborcollected from his driveway and the alley after ********* had left. You can clearly see that the nail that punctured my tire is very similar to the nails my neighbor collected.
  MRC even went as far as to lie in response to my honest online reviews, trying to fool people into believing they had simply left behind a bucket of brand-new nails, thanking me for the reminder and claiming they would come by to pick them up. They are a joke, and I truly have concerns for their customers.
  Liars and scumbags.
  
  Sincerely,
  
  **** *********

• Initial Complaint

  Date:12/03/2024

  Type:Service or Repair Issues
  Status:

  AnsweredMore info

  Complaint statuses

  Resolved:

  The complainant verified the issue was resolved to their satisfaction.

  Unresolved:

  The business responded to the dispute but failed to make a good faith effort to resolve it.

  Answered:

  The business addressed the issues within the complaint, but the consumer either a) did not accept the response, OR b) did not notify BBB as to their satisfaction.

  Unanswered:

  The business failed to respond to the dispute.

  Unpursuable:

  BBB is unable to locate the business.

  We had a new roof installed October *******. Following hurricane ****** we noticed water leaks in two of our front bedrooms. We asked Mitchell roofing (the installer)to inspect our roof. Employee **** came and inspected the roof. He advised us it was probably not the roof that was leaking but a wind driven water incursion BUT he then advised us there appeared to be a possible problem with the shingles having lost some of the coatings. He took pictures and told me to call the Mitchell roofing company and give us information for filing a potential claim. A ***** Corning *** did contact me at the request of the Mitchell roofing company and advised me how to file a claim which I did. However when checking on my claim I was advised to go back to Mitchell roofing and ask they send info on that inspection done by them as they needed more information.. Their ***ly was it was my inspector and the roof onlyhad normal wear and tear which is absolutely not the case as I stated. I never would known to file a claim without their employee **** advising me to do so plus the fact ***** Corning contacted me on behalf of this company. I even went to the office in person but could not talk to anyone and my phone calls are not returned. I have the email they sent in ***ly to my recent phone call only. Apparently communication with company is an issue. I have asked to speak with someone in charge but..

  

  Business Response

  Date: 12/03/2024

  This customer is not being truthful. Her insurance adjuster told her that the roofing shingles looked to be in bad shape. That is why she called us to come and inspect. Our field supervisor informed **** ****** and her husband that the shingles looked to have normal wear and tear. Her husband asked him to take pictures so that he could see them without climbing on the roof so he did that and provided them the photos. Upon her insistence, we contacted our *** at ****************** to facilitate her claim with them even though there is nothing wrong with the shingles on her roof. We did all of this as part of our customer service. However, there is nothing more that we could do to help her since there is nothing wrong with her roof. We tried our best to accommodate her demands, but her claim with ***** Corning is unfounded.

• Initial Complaint

  Date:10/31/2023

  Type:Customer Service Issues
  Status:

  AnsweredMore info

  Complaint statuses

  Resolved:

  The complainant verified the issue was resolved to their satisfaction.

  Unresolved:

  The business responded to the dispute but failed to make a good faith effort to resolve it.

  Answered:

  The business addressed the issues within the complaint, but the consumer either a) did not accept the response, OR b) did not notify BBB as to their satisfaction.

  Unanswered:

  The business failed to respond to the dispute.

  Unpursuable:

  BBB is unable to locate the business.

  I sent pics and videos to the company and they sent someone out I haven't heard back from anyone directly to discuss this. I received email from owner telling me to pay the ***** and that he sent someone to the house to fix a couple things that weren't unreasonable. What he said they fixed wasn't fixed. He replaced wood from my roof with used wood from somewhere or someone else's roof with out my knowledge or consent & then has the oddasity to bill me $8 foot for the wood as if it's new wood. So many areas of the roof aren't glued down and are bubled up. Some areas I can see the underlayment to with he said don't worry if water was to get thru that's why the underlayment is there to which I replied not how it's supposed to work. In the attic wood is cracked or blown out, nails are on the side of the beam not in the beams. Owner refuses to do anything about this and just keeps repeating to pay him. He's also holding up my grant ***** unless I pay. I have ************* of my wood being thrown out that was perfectly fine. This ***** he's asking is nothing out of pocket because I paid him entire contract price. The ***** he's attempting to extort from me is blatantly fraudulent probably because of the grant ******** This is not the 1st time he's done this too other people I know of 1 for $6,000 & 1 for $2,000. The owner not being obligated to his part of the contract is ridiculous. This guy immediately put a lien on my house knowing he got paid his contract and has stated he's not doing anything about my roof and to pay him which I am not going to pay for used wood on my house at $8a foot. I am disgusted that this owner feels he has no responsibility to his work done and feels he's untouchable as of he knows in **********'s going to get away with this and in going to get screwed whether I like it or not. I am trying to get house inspection thru the city and home inspection for their input on this matter and will be seeking reimbursement of also. Refund, Repair if can.

  

  Business Response

  Date: 10/31/2023

  We are very sorry to hear that this customer is so confused about the process of installing a new roof.  While he was kept informed every step of the way, he didn't quite grasp the idea that his old roof was in very bad shape from years of neglect. Roofing professionals have no way of knowing in advance how much of the roof deck will need to be replaced until they have the old roof completely removed.  Our contract clearly states the price we charge for the necessary replacement of wood, and we make sure every customer reads it and initials the key points.  To accuse our company of applying used wood to this or any roof we work on is absolutely ludicrous. ******************** owes for the new wood we installed that was imperative for longevity of his roof system, and he simply doesn't want to pay for the services provided to him.  We are including pictures of his beautiful new roof as well as some before and after photos of the new wood we used. 

• Initial Complaint

  Date:03/06/2023

  Type:Service or Repair Issues
  Status:

  AnsweredMore info

  Complaint statuses

  Resolved:

  The complainant verified the issue was resolved to their satisfaction.

  Unresolved:

  The business responded to the dispute but failed to make a good faith effort to resolve it.

  Answered:

  The business addressed the issues within the complaint, but the consumer either a) did not accept the response, OR b) did not notify BBB as to their satisfaction.

  Unanswered:

  The business failed to respond to the dispute.

  Unpursuable:

  BBB is unable to locate the business.

  We hired Mitchell Roofing in October to replace our shingle roof. The contracted amount was $27,500, but the final bill was $28,060 (additional plywood and flashing). The roof was replaced the last week of November. We put the pool cover on the pool a day before the workers started in order to prevent debris from falling into the pool. I believed Mitchell Roofing did a good job with replacing the roof. We never removed the pool cover since we had very cool temperatures in December. However, when we removed the pool cover on January 19th, we discovered 2 tin caps had gotten under the cover and made some terrible rust marks. I called Mitchell Roofing right away and sent them pictures via text as they requested. Mitchell roofing tried to blame Hurricane *** for the tin caps getting into the pool. I explained that we had been swimming in the pool right before they came to do the roof and there were no tin caps or rust spots in our pool. Then they told me there was nothing they could do for me. i'm extremely disappointed with their response to a problem they created. I have tried different solutions to remove the rust stains, but with no success.

  

  Business Response

  Date: 03/06/2023

  Thank you for the response. As stated before, the pool was covered before we started the project and there was no way for us to check the pool to see if anything could have possibly made its way past the cover and into the pool. We do not uncover peoples pool, we typically cover the pool with tarps and then when we are done with the roofing project we double check the pool to see if anything may have fell into the pool and if so we clean it out. After a major construction project it is always best to double check your property in its entirety. To leave your pool covered and not have double checked it is why the stains are present. As stated before we apologize that the two nails made there way into your pool past your pool cover that was not uncovered for months. I know its no consolation but there is honestly nothing we can do on our end to alleviate this problem. 

  Customer Answer

  Date: 03/06/2023

   
  Complaint: 19539638
  
  I am rejecting this response because:  I feel that they should have used a tarp to cover all areas that might have been impacted from their work on the roof.  If they had used their tarp over the pool and lanai, then we wouldn't have had this problem.
  
  Sincerely,
  
  *********************