Certificate of Completion

City of Toronto

Partial 16th Floor, 123 Front Street West, Toronto, ON

Partial 16th Floor, 123 Front Street West, Toronto, ON

Interior renovations to tenant premises

Date substantially performed:

2002-06-28

Date certificate signed:

2002-07-24

Name of Owner

REFCO Futures (Canada) Ltd.

Address of Owner

16th Floor, 123 Front Street West, Toronto, ON

Name of Contractor

Govan Brown & Associates Limited

Address of Contractor

555 Richmond Street West, Suite 1208, PO Box 105, Toronto, O

Name of Certifier

Rice Brydone Limited

Address of Certifier

553 Richmond Street West, Toronto, ON M5V 1Y6

Partial 16th Floor, 123 Front Street West, Toronto, ON