Certificate of Completion

City of Toronto

161 Bay Street, 9th floor

161 Bay Street, 9th floor

Interior Leasehold Improvement

Date substantially performed:

2005-02-04

Date certificate signed:

2005-02-23

Name of Owner

CB Richard Ellis Management Services as authorized agent for Canadian Imperial Bank of Commerce

Address of Owner

18 King St. E, Suite 1500, Toronto, ON M5C 1C4

Name of Contractor

Rosscor General Contractors Ltd

Address of Contractor

140 Finchdene Square, Unit #1, Scarborough, ON M1X 1B1

Name of Certifier

HOK Canada, Kathy Fox

Address of Certifier

720 King Street W, Suite 505, Toronto, ON M5V 2T3

As noted above