<html><head></head><body><div style="color:#000; background-color:#fff; font-family:Helvetica Neue, Helvetica, Arial, Lucida Grande, sans-serif;font-size:16px"><div id="yui_3_16_0_ym19_1_1511639366190_3372"><span id="yui_3_16_0_ym19_1_1511639366190_3394">It is my understanding that a C-factor is the same as a U-factor without the outside-inside air film or soil resistances.</span></div><div><span id="yui_3_16_0_ym19_1_1511639366190_3394"><br></span></div><div><span id="yui_3_16_0_ym19_1_1511639366190_3394">Can anyone confirm if this is correct?</span></div><div><span id="yui_3_16_0_ym19_1_1511639366190_3394"><br></span></div><div><span id="yui_3_16_0_ym19_1_1511639366190_3394">Thank you,</span></div><div id="yui_3_16_0_ym19_1_1511639366190_3424"> </div><div class="signature" id="yui_3_16_0_ym19_1_1511639366190_3423">Paul Diglio<br>87 Fairmont Avenue <br>New Haven, CT 06513 <br><br><br></div></div></body></html>