Certificate of Completion

Huron County

Town of Goderich

Town of Goderich

Transfer Tower 4 and CV 38 Modification Package 8106-06-P-Q-400

Date substantially performed:

2010-04-30

Date certificate signed:

2010-09-28

Name of Owner

Sifto Canada Corp.

Address of Owner

300 North Harbour Rd. W., Goderich, ON N7A 3Y9

Name of Contractor

Process Group Inc.

Address of Contractor

555 Conestoga Blvd., Cambridge, ON N1R 7P5

Name of Certifier

Samuel Engineering Inc.

Address of Certifier

8450 East Crescent Parkway, Suite 200, Greenwood Village, CO

Pt of Bed of Lake Huron, Pt of Bed of Maitland River as RP 22R4452 Parts 10, 11, 17 with Row