U.S. Department of Labor Employment Standards Administration
Office of Labor-Management Standards
Cincinnati District Office
36 East Seventh Street
Room 2550
Cincinnati, OH 45202
(513) 684-6840 Fax:(513) 684-6845

May 13, 2008

Mr. David Posey, Business Manager/Financial Secretary
Plumbers Local 440
3747 South High School Road
Indianapolis, IN 46241

LM File Number: 029-139
Case Number: ------

Dear Mr. Posey:

This office has recently completed an audit of Local 440 under the Compliance Audit Program (CAP) to determine your organization's compliance with the provisions of the Labor-Management Reporting Disclosure Act of 1959 (LNIRDA). As Senior Investigator discussed during the exit interview with you, Treasurer Mike Brooks, and Bookkeeper Valarie Carter on May 5,2008, no violations of the LMRDA were disclosed in areas of financial activity included in the CAP. This does not exhaust all possible problem areas, however, since the audit conducted was limited in scope and did not include all areas of your union's operation.

I want to extend my personal appreciation to Local 440 for the cooperation and courtesy extended during this compliance audit. I strongly recommend that you make sure this letter and the compliance assistance materials provided to you are passed on to future officers. If we can provide any additional assistance, please do not hesitate to call.

Lesta A. Chandler
District Director