Media Contacts:
CRC, Inc.: Jim Poirier, Vice President of Sales (845) 774-1231 ext 230
LHFI: Angela Guder, Assistant Vice President, Telecommunications (516)-496-9560

FOR IMMEDIATE RELEASE:

CRC HELPS LEVITZ HOME FURNISHING
ACHIEVE EXPENSE REDUCTIONS

New York - April 7, 2004-Communication Research Consultants, Inc. (CRC) is nearing completion of an offsite voice and telecommunications cost containment review for LHFI, which owns both Levitz Furniture and Seaman's Furniture. CRC has already identified well over $100,000 in annual expense reductions for LHFI with additional cost savings still to come.

"As is the case with many large organizations we've worked for since 1989, LHFI will benefit greatly throughout their offices and 140 store locations by having a more cost efficient and streamlined voice and telecommunications environment. LHFI management understood from the start that CRC would create greater overall savings in a more timely fashion than had they attempted to do their own internal cost containment review", said PJ Cammarata, Executive Vice President of CRC, Inc. "By having CRC work on their behalf completely offsite, LHFI has now realized previously overlooked cost savings which would not have been identified through normal accounting procedures, internal efforts, or through a typical Bill Audit service" said Cammarata.

"CRC has been extremely thorough in their efforts to quickly uncover practical cost savings", said Angela Guder, Assistant Vice President of LHFI. "CRC offers unique, constructive suggestions that a typical Bill Audit service wouldn't begin to look for and our staff doesn't have the time to devote to. In short, CRC has helped LHFI cut additional costs and increase efficiencies within our overall voice and telecommunications environment", said Guder.

"For over 14 years, CRC has helped many organizations permanently slash overall voice and telecommunications costs by 20% - 40% and more. Over the years we've learned that internally managing this top expense is an arduous task for any organization and without proper support they will continue to spend more than is necessary", said Robert Weinger, President of CRC, Inc. "The team at LHFI is determined to reduce expenses wherever possible and because of that, it has been our genuine pleasure to work for them", said Weinger.

About CRC, Inc.;
Communication Research Consultants, Inc., is headquartered in Chester, New York. Founded in 1989, CRC has experienced unprecedented new business growth of 400% in recent years. CRC provides a completely unique service, which generally results in savings that are five times that of a typical bill audit, providing the client with a 20% - 40% reduction in overall annual voice and telecommunication expenses. CRC's clients include; Reuters, Weight Watchers, The American Red Cross, Sbarros, Arizona Iced Tea, Publishers Clearing House & many, many more.

About Levitz Home Furnishing, Inc.;
Levitz Home Furnishings is the holding company for Levitz Furniture Corporation, which has about 75 stores (half in California) and Seaman's Furniture Company Inc., which has more than 50 stores in the northeastern US.