Writing Business Letters

Northern Bearings Ltd.
3 Dorchester Place
9400 Patriot Boulevard
Ville de Brossard, QC
H3H 2C2

April 27, 2005

Mr. Pierre Cavalier
Business Efficiency Energy Office
Complexe Desjardins, tour de l'Est
Caisse Postale 10000, 24° étage
Montréal, QC
H5B 1H7

Dear Mr. Cavalier,

This will confirm our agreement today by telephone to participation in your free energy audit program on June 6th and 7th.

I look forward to meeting you in our offices at 9:00 A.M. on Monday, June 6th.

Yours truly,

Gordon Pine,
Manager, Maintenance Services