Writing Business Letters

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

May 3, 2005

Mr. G. Parson, Buyer
Lakeview Metals Ltd.
1634 Old Canal Road
Lachine, QC H4L 2N9

Dear Mr. Parson,

Although we have requested on two previous occasions payment of your outstanding balance, your account remains unpaid. Consequently, if payment of the outstanding amount is not paid within the next ten days, or an acceptable arrangement received, we will turn your account over to a collection agency. This may result in additional expense to you and damage to your credit rating.

In addition, future orders will be filled on a C.O.D. basis only.

Yours truly,

Gerald Ross,
Credit Manager