Lloyd I. Miller, III
4550 Gordon Drive
Naples, Florida 34102

Telephone: (239) 262-8577
Telecopier: (239) 262-8025

May 7, 2008

Gencor Industries, Inc..
5201 North Orange Blossom Trail
Orlando, Florida 32810
Attention: Corporate Secretary

Dear Sir or Madam:

I hereby resign as a member of the Board of Directors of Gencor Industries, Inc. effective May 7, 2008.

Sincerely,
 

/s/ Lloyd I. Miller, III