Certificate of Completion

Northumberland County

39 Chapel Street, Cobourg, ON

39 Chapel Street, Cobourg, ON

Standby Power Upgrade - Nexacor Project N06183503

Date substantially performed:

2006-11-23

Date certificate signed:

2007-01-16

Name of Owner

Bell Canada

Address of Owner

39 Chapel Street, Cobourg, ON

Name of Contractor

Comstock Canada Ltd.

Address of Contractor

3455 Landmark Road, Burlington, ON L7M 1T4 (Attn: Bob Jones,

Name of Certifier

Morrison Hershfield Limited

Address of Certifier

235 Yorkland Blvd., Suite 600, Toronto, ON M2J 1T1

39 Chapel Street, Cobourg, ON