(EXHIBIT 99.C)

Forward Looking Statements

Statements in this report that are not strictly historical, including statements
as to plans, objectives, and future financial performance, are "forward-looking"
statements that are made pursuant to the safe harbor provisions of the Private
Securities Litigation Reform Act of 1995. Forward-looking statements involve
known and unknown risks, which may cause the Company's actual results in the
future to differ materially from expected results. These risks include, among
others:

-    competition within the office furniture and fireplace industries, including
     competition from imported products and competitive pricing;

-    increases in the cost of raw materials, including steel, which is the
     Company's largest raw material category;

-    increases in the cost of health care benefits provided by the Company;

-    reduced demand for the Company's storage products caused by changes in
     office technology; including the change from paper record storage to
     electronic record storage;

-    the effects of economic conditions, including the current recessionary
     environment, on demand for office furniture, customer insolvencies and
     related bad debts and claims against the Company that it received
     preferential payments;

-    changes in demand and order patterns from the Company's customers,
     particularly its top ten customers, which represented approximately 37% of
     net sales in 2002;

-    issues associated with acquisitions and integration of acquisitions;

-    the ability of the Company to realize cost savings and productivity
     improvements from its cost containment and business simplification
     initiatives;

-    the ability of the Company to realize financial benefits from investments
     in new products;

-    the ability of the Company's distributors and dealers to successfully
     market and sell the Company's products;

-    the availability and cost of capital to finance planned growth; and

-    other risks, uncertainties, and factors described from time to time in the
     Company's filings with the Securities and Exchange Commission.

We caution the reader that the above list of factors may not be exhaustive. The
Company does not assume any obligation to update any forward-looking statement,
whether as a result of new information, future events or otherwise.