EXHIBIT 10.40 Walter M. Tarpley 9911 Gleneagle Place Powell, Ohio 43065 December 3, 1998 John L. Macdonald President and CEO JLM Industries, Inc. 8675 Hidden River Parkway Tampa, FL 33637 Dear John: This letter formalizes the employment agreement...Employment Agreement • May 14th, 1999 • JLM Industries Inc • Wholesale-chemicals & allied products • Florida
