Your Coast –to-Coast Converter Connection Page - 1

Most Complete Line Of EPA and C.A.R.B. Compliant Direct Fit Catalytic Converters Page - 2

DEC was founded in 1984 focusing strictly on direct fit catalytic converters for import applications. Today we have more direct fit European and Japanese coverage than any competitor. Page - 3

We have more direct fit coverage than anybody. DEC utilizes a 45,000 square foot facility located in Van Nuys, CA shared with our corporate offices. This is where we manufacture more than 3,300 different direct fit catalytic converter SKUs with fitment for over 51,000 import and domestic applications. We have more direct fit coverage than anybody. Page - 4

Stricter emissions requirements and the increasing trend of manifold converters, often made of cast iron, means installation of universal converters in the field is becoming nearly impossible. Repair shops are looking for quick solutions and direct fit catalytic converters provide just that. Page - 5

Imagine an installer attempting to weld a universal into any of these assemblies. Cast Iron Manifold with Converter Completely Cast Iron Housing Dual Inlet with Tight Fitment Page - 6

As automotive OBD-II requirements became more stringent, DEC kept up with the demand by using Vehicle Specific Loading for each individual application. This ensures that each converter sold will meet the needs of the specific vehicle it is being installed on, something not possible with universal converters. Page - 7

DEC’s direct fit converter HY1730A – built complete, flange-to-flange. When we say “direct fit” we mean it. These two examples are for the same application and are both called Direct Fit, but only one truly is. Competitor’s “direct fit” converter 55454 – additional parts required or re-use of old piping necessary. DEC’s direct fit converter HY1730A – built complete, flange-to-flange. Unlike our competitors, DEC builds just like OEM with all flanges, resonators and mounting brackets. Page - 8

Lack of this coverage results in lost sales. To determine true industry demand, we use our top 300 SKUs as a tool to compare our coverage to that of the competition. Of our top 300 parts, Walker can only provide 211. That’s a 30% gap fill DEC can supply in just fast moving applications alone! Lack of this coverage results in lost sales. DEC can help you recapture this lost revenue IMMEDIATELY. Walker Page - 9

Our understanding of Walker’s pricing in the industry is Jobber less 33 & 8%. (of course we don’t know your actual cost). Based on this as a guideline, among those same top 300 SKUs, of the 211 Walker can provide DEC is lower in price at our base “WD” price level on over 67% (or 142 SKUs). Page - 10

DEC also offers further discounts. Any stock order placed in excess of $5,000.00 will receive an additional 10% reduction applied as 6% off invoice and an additional 4% for early payment. Any stock order placed in excess of $10,000.00 will receive an additional 15% off applied as 8% off invoice and an additional 7% for early payment. Page - 11

After volume discounting DEC is lower in price on 188 of the 211 pieces Walker can supply. That’s 89%. Page - 12

$150K-$250K - 2% rebate $250K-$350K - 3% rebate Stocking distributors are also immediately enrolled in our annual rebate program. The following schedule applies. Annual Purchases achieving the levels below: $150K-$250K - 2% rebate $250K-$350K - 3% rebate $350K-$500K - 4% rebate $500K-$750K - 5% rebate $750K or higher - 6% rebate All rebates are calculated from dollar one for the calendar year Page - 13

OVERNIGHT SHIPPING IS FREE! With over 3,300 SKUS, nobody can stock everything. That’s why DEC developed the most aggressive special order program in the business. If a distributor doesn’t stock a particular SKU, or is simply out of stock, DEC will ship out same day via FedEx Priority Overnight so you’ll have that piece by 10:30am next morning. OVERNIGHT SHIPPING IS FREE! Page - 14

Page - 15

All this at NO CHARGE OR COST to YOU! If we don’t currently make an application your customer is looking for, we can develop it quickly. Simply allow us to pick up their OEM sample and within days they’ll receive a brand new aftermarket converter built just for them. All this at NO CHARGE OR COST to YOU! Our prototype program is second to none! Page - 16

DEC is all about education and customer support DEC is all about education and customer support. We were the first in the industry to offer TSB’s as well as helpful technician info on our website http://deccats.com. Along with application lookup information, when there is a known issue with a particular vehicle we have listed many quick fixes, and will point your customer in the right direction through factory TSBs and DEC’s own TechNotes. Page - 17

Page - 18

Page - 19

DEC is currently the primary supplier of catalytic converters to Worldpac and has been for some 15 years. Other large distributors like Autopart International have also taken in DEC products in a large way. In fact, we are their sole supplier in the New York marketplace since NY has recently adopted California’s strictest C.A.R.B. regulations. Page - 20

To Recap, DEC’s Strong Points: Direct Fit Only - Using Vehicle Specific Converter Loadings True Bolt-On Direct Fit Replacement Parts – Not Partial Assemblies Huge Gap Fill Means Recaptured Lost Revenue Very Competitive Pricing with Further Discounting Programs In Place Annual Rebate Program From Dollar One The Industry’s Most Comprehensive Technical Assistance Factory TSBs Available for “Problem Applications” Special Orders with Free Overnight Freight Prototype Program for Applications We Don’t Make – NO COST TO YOU! Page - 21

End THANK YOU! www.deccats.com Page - 22