MODIFIED BLOCK LETTER

Clark Equipment Company

10 Circle Drive

Buchanan, MI 49107

(718) 555-9090

October 3, 2001

Mr. Kevin Lawry

416 Wabash Avenue

West Point, OH 47963

Dear Mr. Lawry:

Please find enclosed a copy of our company's annual report along with some issues of our employees magazines. We were delighted to read about your interest in Clark Equipment Company, and we wish you the best in your educational endeavors.

Sincerely,

Joanne Lewkowski

Public Relations Director

JL:co

Enclosures