U.S. Department of Labor
Employment Standards Administration
Office of Labor-Management Standards
Kansas City Resident Investigative Office
1100 Main Street
Room 950
Kansas City, MO 64105-5143
(816)502-0290 Fax: (816)502-0288

June 12, 2007

Mr. Jon P. Sims, Financial Secretary
Laborers Local Union 142
1620 NW Gage Street, Room 2
Topeka, KS 66608

Re: Case Number

LM File Number: 001-265

Dear Mr. Anderson:

This office has recently completed an audit of Laborers Local 142 under the Compliance Program (CAP) to determine your organizations compliance with the provisions of the Labor-Management Reporting and Disclosure Act of 1959 (LMRDA). As discussed during the exit interview with Richard Anderson on June 7, 2007, no s of the LMRDA were disclosed in areas of financial activity included in the is does not exhaust all possible problem areas, however, since the audit d was limited in scope and did not include all areas of your unions operation.

I want to extend my personal appreciation to Laborers Local 142 for the cooperation extended during this compliance audit. I recommend you make sure this d the compliance assistance materials provided to you are passed on to future If we can provide any additional assistance, please do not hesitate to call.

Investigator

Cc: Richard Anderson, Business Manager