TOP GUNS
                                Land Company Inc.
                               12828 Hwy. 105 West
                               Conroe, Texas 77304
                               "We Aim to Please"
Conroe                 Fax                    Metro                   Houston
(409)588-4006     (409)588-4007          (409)447-4006            (281)440-6633

December 15, 1998

Mr. Chuck Janke

Re: Broker's Opinion of Value

Dear Mr. Janke :

At your  request,  I have  prepared  this  letter  for your use as a "  Broker's
Opinion of Value " of the former Westland Oil Bomb Shelter.

It is my opinion that the value of the certain  approximate 36.825 acres and the
40,000 square foot bomb shelter in the John Corner  Survey,  A-8, has a value of
$950,000.This is based on the replacement  cost of approximately  $7,000,000 for
the  building  and the value of the land.  The value of the  associated  land is
$9,000-$10,000  per acre,  for say,  a total  value of  approximately  $330,000,
leaving a value of $620,000 on the building or $15.50 per square  foot.  This is
relatively  inexpensive for any climate  controlled  storage  (medical  records,
x-rays,  electromagnetic  sensitive material, etc.) or laboratory,  since it has
two  generators,  each  capable  of  carrying  the  electrical  load  of the air
conditioner and lights.  Climate  controlled storage in the area rents for $0.80
to $1.09 per square  foot.  Because the  building is so unique  there is nothing
comparable in the area.

"THIS IS AN  OPINION  OF VALUE AND SHOULD NOT BE  CONSIDERED  AN  APPRA1SAL.  In
making any  decision  that relies upon my work,  you should know that I have not
followed the guidelines for development of an appraisal or analysis contained in
the Uniform Standards of Professional Appraisal Foundation."

Please contact me if any further information is required.

Sincerely,


 /s/ William C. Bloh             
William C. Bloh
Real Estate Broker