Dear Sir,

This confirms the professional services we contracted and received from ALB Groupe conseils Inc. 15 Richardson, Beauharnois, (Quebec) J6N 2S9.

The above consultants represented by Mr. Marco Ouellet has audited our customs duties transactions of prior years and has come up with substantial drawbacks on overpaid duties relative to our imports purchases for the period audited and at our two locations namely the Toronto branch and the Vaudreuil-Dorion branch.

The said audit was accomplished with very little contribution of our part and in a very short period of time making for little or no disturbance to our day to day operations.

Over and above the savings from past transactions ALB Groupe conseils Inc. have indicated to us a list of our imports which are duty free and for which we can realize savings for our future operations.

We hereby confirm that we are very satisfied with the services of ALB and would not hesitate to recommend to anyone having imports/exports transactions to benefit from their excellent services.

Sincerely,

Glen Murphy, Controller

MERSEN Canada Dn Ltd

FORMERL l CAfmONE OF AMERICA (LeL) Ltcf

225, Harwood Boulevard – Vaudreuil-Doriol1, OC J7V 1 Y3 T (450) 455-5728 – F (450) 455-5052

www mersen_com