Subject: File No. 1-09274

February 18, 2005

To whom it may concern:

I am very concerned about any action by Carmel Container to delist from the stock exchange.

I did not invest in a private company. I rely on the reporting and structure of public companies to plan and to purchase my investments. If I would have wished to invest in small, non-public companies, I would have chosen other investment vehicles than stock in Carmel Container Systems, Inc.

Therefore, I feel I am in an adverse situation with their request to delist. I believe it should be denied. I believe such actions take away my rights as an investor. As I am not an astute investor, I need to have the company be responsible to outside parties and stay involved with the stock exchange and report results properly, with audits and with annual reports that I can rely upon.

Please deny their request to de-list.

Sincerely,

Jeffrey Levine