Certificate of Completion

City of Toronto

333 Bay Street, 48th Floor

333 Bay Street, 48th Floor

Interior Alterations, Office Space

Date substantially performed:

2010-07-09

Date certificate signed:

2010-07-21

Name of Owner

KPMG Management Services LP

Address of Owner

333 Bay Street, Toronto, ON M5H 2S5

Name of Contractor

Govan Brown & Associates

Address of Contractor

555 Richmond Street W., Toronto, ON M5V 3B1

Name of Certifier

Willlem Berends, IBI Group

Address of Certifier

230 Richmond Street West, 5th Floor, Toronto, ON M5V 1V6