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Letter of Agreement concerning transfer of shares

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GIBBS CONSTRUCTION INC | Thacker Resources, LLC

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Title: Letter of Agreement concerning transfer of shares
Date: 12/8/2006
Industry: BLDSRV     Sector: CAPGDS

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Exhibit 10

                                  Exhibit 10.8

August 15, 2006



Letter of Agreement concerning transfer of shares, payment and delivery thereof,
Lien Release, Power of Attorney, Irrevocable Voting Proxy, acknowledgements, et
al


TO:

Steven L. Sample
        1515 East Silver  Springs Blvd.Street - Suite 118.4
        Ocala, FL  34470



Dear Mr. Sample:

     1. In connection with that certain Stock Purchase and Subscription
Agreement by and between Gibbs Construction, Inc., Thacker Asset Management,
LLC, Thacker Resources, Inc., and Steven L. Sample entered into on the even day
herewith, you hereby acknowledge that delivery of the 1,500,000 shares of Common
Stock owned by Thacker Resources, LLC is not immediately now feasible on this
date, but that delivery of the 4,000,000000 shares owned by Thacker Asset
Management, LLC is. Accordingly, contemporaneously with the execution of this
Lletter and the Stock Purchase and Subscription Agreement you will deliver to me
$50,000 for the 4,000,000 shares and the balance, $15,000, will be paid upon
delivery of th

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