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June 24, 1998

On behalf of Imperial Tobacco Limited, and Giffels Associates Limited, we wish to acknowledge the excellent work you performed in carrying out the subject contract.

The Contract was awarded Feb. 17/97 with a final value of approximately $1,040,000. Substantial Completion was achieved on July 4, 1997. Beneficial Occupancy was achieved on Monday, June 16, 1997, on schedule.

Working as a sub-contractor to Giffels, who acted as Construction Manager, John Hayman & Sons carried out the General Trades work with attention to all key aspects of any construction contract - Schedule, Quality and Fair Pricing. Your firm, through your Site Superintendent, Doug Lelacheur, also provided an excellent attitude at the site, both toward the work itself and to Construction Safety.

The schedule was tight, as most are, but in addition, working materials storage space was at a premium due to the small area of the building and site. Doug's attitude of cooperation was essential in preventing territorial battles. Your coordination of your subs and suppliers was also important in maintaining the schedule.

Quality was also key, because of the food industry construction standards required by Imperial Tobacco, and the Owner's and Giffels' demanding standards of acceptability.

Fair pricing was important to keep funds flowing, since unfair pricing slows down this part of the process considerably. This in turn can affect progress at the site. Giffels was charged with the responsibility of being the custodian of the Owner's funds and your fair pricing made our task on the Contract straightforward, with only a few items to negotiate where we did not fully agree with you initial quote.

We thank you again for your efforts in making this a successful project. Please do not hesitate to use Giffels as a reference in your pursuit of other work. We trust that other opportunities between our firms will arise in the near future.

Yours very truly,

A.E. Kovach, P.Eng.,
Senior Project Manager

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