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MEDIA -PRESS RELEASES
Cornerstone Business Services
Deljen Power Equipment



For Immediate Release August 8, 2005

Cornerstone Business Services is pleased to announce the sale of Deljen Power Equipment, Inc. located at 850 Bowling Lane in Waupaca, Wisconsin. JP Power, Inc of Oconomowoc, WI acquired the company from Ryan Delaney and Chip Jensen of Waupaca. The transaction was handled by James Hokanson of Cornerstone Business Services.

Deljen is an importer and wholesale distributor of utility and compact tractors.

Delaney and Jensen will provide limited transition support to the buyer.