Terry W. Elder, Chartered Professional Accountant
12 Wimbleton Crescent

Etobicoke, Ontario, Canada
M9A 3X6
telder@elderfs.com

Phone. 416-695-3222

Elder Financial Services Inc.,   17 Four Seasons Place, Suite 200, Etobicoke, Ontario, Canada,   M9B 6E6   Phone: 416-695-3222   Fax: 416-622-0874   E-mail: telder@elderfs.com