EXHIBIT 99

          CAUTIONARY STATEMENTS BY THE COMPANY REGARDING
                    FORWARD LOOKING STATEMENTS


     Certain statements in this Form 10-Q, including information set forth
under the caption "Management's Discussion and Analysis of Financial Condition
and Results of Operations", constitute "forward-looking statements" within the
meaning of the Private Securities Litigation Reform Act of 1995 (the "Reform
Act").  The Reform Act provides certain "safe harbor" provisions for forward-
looking statements.  The Company desires to take advantage of the "safe harbor"
provisions of the Reform Act and is including these cautionary statements
("Cautionary Statements") pursuant to the Provisions of the Reform Act with the
intention of obtaining the benefits of the "safe harbor" provisions.  In order
to comply with the terms of the "safe harbor" in the Reform Act, the Company
cautions investors that forward-looking statements included in this Form 10-Q,
or hereafter included in other publicly available documents filed with the
Securities and Exchange Commission, reports to the Company's stockholders and
other publicly available statements issued or released by the Company involve
substantial risks, uncertainties, and other factors which could cause the
Company's actual results, performance (financial or operating) or achievements
to differ materially from the future results, performance (financial or
operating) or achievements expressed or implied by such forward-looking
statements.  The Company believes the following important factors could cause
such a material difference to occur:

     1.   The Company's ability to grow through the acquisition and development
of galvanizing, chemical storage and warehousing operations or the acquisition
of ancillary businesses.

     2.   The Company's ability to identify suitable acquisition candidates, to
consummate or complete construction projects, or to profitably operate or
successfully integrate enterprises into the Company's other operations.

     3.   The Company's ability to secure the capital and the related cost of
such capital necessary to fund its future growth through acquisition and
development, as well as internal growth.

     4.   The level of competition in the Company's industries and the possible
entry of new, well-capitalized competitors into the Company's markets.

     5.   Uncertainties and changes in environmental compliance costs
associated with past, present and future operations.

     6.   Uncertainties and changes related to federal, state and local
regulatory policies, including environmental laws related to the galvanizing,
chemicals and warehousing industries.

     7.   The Company's ability to staff its galvanizing, chemical storage and
warehousing operations appropriately with qualified personnel, including in
times of shortages of such personnel and to maintain a satisfactory
relationship with labor unions.

     8.   The pricing and availability of equipment, materials and inventories,
including zinc "pigs", the major component used in the hot dip galvanizing
industry. 

     9.   Uncertainties and changes in general economic conditions.

     10.  Uncertainties and changes in several industries to which the
company's businesses are closely tied, such as highway and transportation,
communications and energy.

     11.  Performance issues with key suppliers and subcontractors.

     12.  Uncertainties related to the retention of key customers in each of
the Company's business segments.

The words "believe," "expect," "anticipate," "project," "plan" and similar
expressions identify forward-looking statements.  Investors are cautioned not
to place undue reliance on these forward-looking statements, which speak only
as of the date the statement was made.

The foregoing review of significant factors should not be construed as
exhaustive or as an admission regarding the adequacy of disclosures previously
made by the Company.