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J. Roy Davis, Jr. <br />President, Chief Executive Officer <br /> <br />S&D Coffee, Inc. <br /> <br />300 U.S. Highway 29 South <br />PO Box 1628 <br />Concord, NC 28026-1628 <br /> The City of Concord <br /> Post Office Box 308 <br /> Concord, North Carolina 28026-0308 <br /> Attention: City Manager - Leonard Sossamon <br /> <br />January 5, 1998 <br /> <br /> 704.782.3121 <br /> 800.933.2210 <br />FAX 800.950.4378 <br /> <br />Cabarrus County Governmental Center <br />Post Office Box 707 <br />Concord, North Carolina 28026-0707 <br />Attention: County Manager - Frank Clifton <br /> <br />Dear Len and Frank: <br /> <br /> As you know, S&D Coffee, Inc. was approved for an Industrial Incentive Grant on July <br />21, 1997. <br /> <br /> Although the occupancy permit for our new facilities was issued on January 6, 1997, it <br />was actually the end of February 1997 before any beneficial use of the buildings or equipment <br />was begun. <br /> <br /> Accordingly, as of January 1, 1997, S&D Coffee's balance sheet reflects only a portion of <br />the full cost of our expansion. I would like to request that the 5 year incentive grant period begin <br />January 1, 1998 with the Base Tax Assessment time of January 1, 1996 unchanged. <br /> <br />Cordially, <br /> <br />President and CEO <br /> <br />JRD,JR:bh <br />c: Hartsell Hartsell Spainhour & Shelley, P.A. <br /> Post Office Box 368 <br /> Concord, North Carolina 28026-0368 <br /> Attention: Fletcher L. Hartsell, Jr. <br /> <br />Plummet, Belo & Russell, P.A. <br />29 Church Street, S.E. <br />Concord, North Carolina 28025 <br />Attention: Gordon L. Belo, Esquire <br /> <br />Smith Helms Mulliss & Moore <br />Post Office Box 31247 <br />Charlotte, North Carolina 28231 <br />Attention: Boyd C. Campbell, Jr. <br /> <br /> <br />