Subject: File No. 265-23
From: Ronald A Aramini
Affiliation: President CEO, Pemco Aviation Group, Inc.

March 31, 2006

I am personally very pleased to see the progress the Committee has made on this issue. Our company is a microcap company with market capitalization at approximately $40 million (for non-affiliated shareholders). The cost to comply with the SOX Section 404 requirements are estimated to be approximately $1 million in the first year alone for our company. We have been very active over the past few years in strengthening our internal controls. Our Audit Committee and management team have worked hand-in-hand with our external auditors to make sure we are meeting shareholder expectations for transparency and veracity in our financial reporting. We have all been forced to deal with the recent requirement to expense stock options and the heavy funding burdens of defined benefit plans. The SOX Section 404 requirements could well cause a significant negative effect on our profitability at a time when we are finally turning a corner from marginal performance results. Our shareholders are looking closely at this issue and we don't want them to reconsider their choice of investment to bigger companies with shoulders to carry the additional weight.