Certificate of Completion

City of Toronto

161 Bay St. & 199 Bay St.

161 Bay St. & 199 Bay St.

TBRM Consolidation

Date substantially performed:

2003-04-17

Date certificate signed:

2003-04-23

Name of Owner

O&Y CB Richard Ellis as authorized agent for Canadian Imperial Bank of Commerce

Address of Owner

18 King Street East, Suite 1500, Toronto, ON M5C 1C4

Name of Contractor

Torcom Construction Inc.

Address of Contractor

2 Sheppard Ave. E., Suite 930, North York, ON M2N 5Y7

Name of Certifier

HOK Canada

Address of Certifier

310 Front Street West, Suite 400, Toronto, ON M5V 3B5

see attached schedules for BCE Place and Commerce Court