Certificate of Completion

Lambton County

St. Clair Township, Ontario

St. Clair Township, Ontario

52,250,000 U.S. Gallons, Undenatured Ethanol Production Facility

Date substantially performed:

2006-10-20

Date certificate signed:

2007-01-19

Name of Owner

Suncor Energy Products Inc.

Address of Owner

1900 River Road, P.O. Box 307, Sarnia, ON N7T 7J3

Name of Contractor

ICM Ethanol Canada Inc.

Address of Contractor

310 N. First Street, P.O. Box 397, Colwich, KS, United State

Part of Lots 25 and 26, Concession 8, Plan 25R-8904, Geographic Township of Moore, Township of St. Clair, County of Lambton