Certificate of Completion

Toronto, Ontario,

181 Bay Street, BCE Place, 33rd Floor.

181 Bay Street, BCE Place, 33rd Floor.

Relocation & new premises for Thorsteinssons.

Date substantially performed:

2002-09-27

Date certificate signed:

2002-10-02

Name of Owner

Thorsteinssons.

Address of Owner

181 Bay Street, BCE Place, 33rd Floor, Toronto, Ont.

Name of Contractor

Gillanders Construction Inc.

Address of Contractor

7 Dohme Ave., Toronto, ON M4B 1Y7

181 Bay Street, BCE Place, 33rd Floor, Toronto, Ont.