EXHIBIT 10.26

Confidential portions of this document indicated by ***** have been omitted and
filed separately with the Commission

TIFTON ALUMINUM COMPANY, INC.
P O Box 188
142 Tifton Drive
Delhi, Louisiana 71232

September 24, 2002

Mr. Gary Ihrke
V.P Operations
Featherlite Trailers
P O Box 320
Cresco, IA 52136

Dear Gary,

This letter will serve as confirmation of our agreement finalized today. ALCOA
has purchased, with your authorization, # pounds of aluminum for your extrusion
needs during the 3rd quarter of 2003. The extrusions will be purchased and
delivered from our Yankton plant at a base price of ***** per pound on solid
shapes and ***** per pound on hollow shapes. As per our previous agreements, any
side panels will require a ***** adder. All other adders will apply consistent
with our current agreements. We are reserving # pounds per week to support your
program. The prices and tonnage stated above are firm, as metal has been secured
to cover this contract. Thanks again for your business

Yours truly
Herb Grubbs
Regional Sales Mgr.

cc: Jan Mauch, Yankton
    Brian Plunk, Plant City
    File