Doing such split
up on a tax deferred basis is rather a complex ordeal, commonly
referred to as a "butterfly" transaction. Accordingly,
your encased butterflies were ideally suited for us to present to
the various participants as a memento at the closing dinner.
They were very
well received and are now prominently displayed in offices in Canada,
U.S. and the UK.
You do fine
work and your service is timely and responsible.
Yours very truly.
LLP CALGARY, ALBERTA CANADA
BRIAN A. FELESKY
April 4, 2002