20 Brooks Street Barrie ON L4N 7X2 705 – 728 – 2389

19 January 2005

Re: Wasaga Beach Recplex Phase 3 Project

I am pleased to write this letter of reference for Bertram Construction & Design Ltd.

As the CEO of the IOOF Senior Citizen Homes Inc., I have known this firm and had the privilege of working closely with them since June 2001 through Ted Bertram, owner and Chris Anderson, owner and Project Manager for Bertram at our Life Lease Terraces Project at 90, 92, and 94 Dean Avenue Barrie, Ontario.

In October 2000, Bertram was the successful bidder for this two-phase project of 161 seniors independent living suites in two, five storey buildings joined by a central pavilion with parking garage and roof top garden as designed by Malvolm Architects of Barrie working in cooperation with Joseph Bogdan Associates Inc. of Toronto. The 30 million dollar project was successfully completed on time and officially opened in July 2004.

Bertram Construction has been a pleasure to work with. Our project under Chris Anderson was very well managed and executed with Chris and Bertram displaying excellent project management skills. Always professional, Chris was well organized and attentive to detail and quality. The required paperwork was timely, accurate and comprehensive. The Bertram staff was always helpful. The Project schedule was well organized with enough flexibility to maneuver when needed. The end product is of excellent quality and reasonable cost.

Chris has always maintained a pleasant, positive and constructive approach in working collaboratively with architects, consultants and we, the owners. He was always a steady team player in terms of problem solving and issue resolution. I have found Bertram Construction & Design Ltd. to be principled, dependable and accommodating.

Having had the opportunity to work with a number of construction firms in the greater Toronto area over a twenty – five year period, I would not hesitate to recommend Bertram Construction as among the finest.

Once again, in September 2004, Bertram was the successful bidder for phase one of a 96 bed wing of new construction for our Odd Fellow & Rebekah Long Term Care Home at 10 Brooks Street which has been designed by Salter Pilon of Barrie. Completion of this project will help the Home meet the Ministry of Health & Long Term Care's new design standards.

Just getting started on this very important project, we at the IOOF are certainly enjoyed the prospect of working with Bertram again.

Sincerely,
Doreen M. Saunders, CEO