Larrry,

I realize you are disappointed about the project.  It is not my desire for 
you to be left with out of pocket expenses.  The only item from your list 
that I need further 
clarification is the $15,000 worth of extensions.  You mentioned that this 
was applied to the cost of the land and it actually represents your cash 
investment in the land.  I agree that you should be refunded any cash 
investment.  My only request is that you help me locate this amount on the 
closing statement or on some other document.

Phillip