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<SEC-DOCUMENT>0000718940-06-000016.txt : 20060210
<SEC-HEADER>0000718940-06-000016.hdr.sgml : 20060210
<ACCEPTANCE-DATETIME>20060210153012
ACCESSION NUMBER:		0000718940-06-000016
CONFORMED SUBMISSION TYPE:	6-K
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20060210
FILED AS OF DATE:		20060210
DATE AS OF CHANGE:		20060210

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BCE INC
		CENTRAL INDEX KEY:			0000718940
		STANDARD INDUSTRIAL CLASSIFICATION:	TELEPHONE COMMUNICATIONS (NO RADIO TELEPHONE) [4813]
		IRS NUMBER:				99999999
		STATE OF INCORPORATION:			A8
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		6-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-08481
		FILM NUMBER:		06598251

	BUSINESS ADDRESS:	
		STREET 1:		1000 DE LA GAUCHETIERE OUEST
		STREET 2:		BUREAU 4100 MONTREAL
		CITY:			QUEBEC CANADA
		STATE:			A8
		ZIP:			H3B 4Y7
		BUSINESS PHONE:		5143977000

	MAIL ADDRESS:	
		STREET 1:		1000 DE LA GAUCHETIERE OUEST
		STREET 2:		BUREAU 4100 MONTREAL
		CITY:			QUEBEC CANADA
		STATE:			A8
		ZIP:			H3B 4Y7

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BELL CANADA ENTERPRISES INC
		DATE OF NAME CHANGE:	19880111
</SEC-HEADER>
<DOCUMENT>
<TYPE>6-K
<SEQUENCE>1
<FILENAME>bceform6kmcrtrust.htm
<DESCRIPTION>MATERIAL CHANGE REPORT RE: INCOME TRUST
<TEXT>
<HTML>
<HEAD>
<TITLE>AutoCoded Document</TITLE>
</HEAD>
<BODY>
<div align="center">
  <HR style="MARGIN-TOP: -2px" align=center width="100%" color=#000000 noShade
SIZE=4>
  <HR style="MARGIN-TOP: -10px" align=center width="100%" color=#000000 noShade
SIZE=1>
  <p>&nbsp;</p>
  <p>&nbsp;</p>
  <p align="center"><FONT size="2" FACE="Arial, Helvetica, sans-serif"><B><font size="4">SECURITIES
    AND EXCHANGE COMMISSION</font><br>
    WASHINGTON, D.C. 20549</B><br>
    </FONT></p>
  <P ALIGN="center"><FONT size="4" FACE="Arial, Helvetica, sans-serif"><B>FORM
    6-K</B></FONT></P>
  <p>&nbsp;</p>
  <p>&nbsp; </p>
  <P ALIGN="center"><FONT SIZE="2" face="Arial, Helvetica, sans-serif"><B>REPORT
    OF FOREIGN PRIVATE ISSUER </B></FONT></P>
  <P ALIGN="center"><font size="2" face="Arial, Helvetica, sans-serif">Pursuant
    to Rule 13a-16 or 15d-16 under<br>
    the Securities Exchange Act of 1934</font></P>
  <P ALIGN="center">&nbsp;</P>
  <table width="94%" border="0">
    <tr>
      <td width="53%"><font size="2" face="Arial, Helvetica, sans-serif">For the
        month of: <b>February 2006</b></font></td>
      <td width="47%"><div align="right"><font size="2" face="Arial, Helvetica, sans-serif">Commission
          File Number: <b>1-8481</b></font></div></td>
    </tr>
  </table>
  <P ALIGN="center">&nbsp; </P>
  <P ALIGN="center"><FONT size="2" FACE="Arial, Helvetica, sans-serif"><B>BCE
    Inc.<br>
    </B><I>(Translation of Registrant&#146;s name into English)</I></FONT></P>
  <font size="2" face="Arial, Helvetica, sans-serif">
  <!-- MARKER FORMAT-SHEET="Para Flush" -->
  </font>
  <P ALIGN="center"><FONT SIZE="2" face="Arial, Helvetica, sans-serif"><B>1000,
    rue de La Gaucheti&egrave;re Ouest, Bureau 3700, Montr&eacute;al, Qu&eacute;bec
    H3B 4Y7, (514) 870-8777<br>
    </B><I>(Address of principal executive offices)</I></FONT></P>
  <P ALIGN="LEFT">&nbsp;</P>
  <blockquote>
    <p align="LEFT"><FONT size="2" FACE="Arial, Helvetica, sans-serif"> Indicate
      by check mark whether the Registrant files or will file annual reports under
      cover of Form 20-F or Form 40-F.</FONT> </P>
  </blockquote>
  <table width="80%" border="0" cellpadding="0" cellspacing="0">
    <tr>
      <td width="10%" align="right">&nbsp;</td>
      <td width="32%" align="right"><font size="2" face="Arial, Helvetica, sans-serif">Form
        20-F</font></td>
      <td width="8%"><font size="2" face="Arial, Helvetica, sans-serif"><br>
        </font> <hr align="left" width=100% size=1 noshade color=BLACK> </td>
      <td width="32%" align="right"><font size="2" face="Arial, Helvetica, sans-serif">Form
        40-F</font></td>
      <td width="9%" valign="bottom"><div align="center"><font size="2" face="Arial, Helvetica, sans-serif">X
          </font></div>
        <HR align="left" WIDTH=100% SIZE=1 NOSHADE COLOR=BLACK></td>
      <td width="9%" valign="bottom"> <div align="center"></div></td>
    </tr>
  </table>
  <p>&nbsp;</p>
  <blockquote>
    <p align="LEFT"><FONT size="2" FACE="Arial, Helvetica, sans-serif">Indicate
      by check mark whether the Registrant by furnishing the information contained
      in this Form is also thereby furnishing the information to the Commission
      pursuant to Rule 12g3-2(b) under the Securities Exchange Act of 1934.<br>
      </FONT></p>
  </blockquote>
  <font size="2" face="Arial, Helvetica, sans-serif"> </font>
  <table width="85%" border="0" cellpadding="0" cellspacing="0">
    <tr>
      <td width="20%" align="right">&nbsp;</td>
      <td width="18%" align="right"><font size="2" face="Arial, Helvetica, sans-serif">Yes</font></td>
      <td width="8%"><font size="2" face="Arial, Helvetica, sans-serif"><br>
        </font> <hr width=100% size=1 color=BLACK noshade> </td>
      <td width="27%" align="right"><font size="2" face="Arial, Helvetica, sans-serif">No</font></td>
      <td width="9%"> <div align="center"><font size="2" face="Arial, Helvetica, sans-serif">X
          </font></div>
        <HR WIDTH=100% SIZE=1 COLOR=BLACK NOSHADE></td>
      <td width="14%"> <div align="center"></div></td>
    </tr>
  </table>
  <P ALIGN="LEFT">&nbsp;</P>
  <table width="96%" border="0" cellpadding="0" cellspacing="0">
    <tr>
      <td width="75%"> <blockquote>
          <p><font size="2" face="Arial, Helvetica, sans-serif">If "Yes" is marked,
            indicate below the file number assigned to the Registrant in connection
            with Rule 12g3-2(b): 82-_____.</font></p>
        </blockquote></td>
    </tr>
  </table>
  <P ALIGN="LEFT">&nbsp;</P>
  <blockquote>
    <p align="justify"><FONT size="2" FACE="Arial, Helvetica, sans-serif">Notwithstanding
      any reference to BCE&#146;s Web site on the World Wide Web in the documents
      attached hereto, the information contained in BCE&#146;s site or any other
      site on the World Wide Web referred to in BCE&#146;s site is not a part
      of this Form 6-K and, therefore, is not filed with the Securities and Exchange
      Commission.</FONT> </p>
  </blockquote>
  <p>&nbsp;</p>
  <HR style="MARGIN-TOP: -2px" align=center width="100%" color=#000000 noShade
SIZE=1>
  <HR style="MARGIN-TOP: -10px" align=center width="100%" color=#000000 noShade
SIZE=4>
  <p>&nbsp;</p>
  <p>&nbsp;</p>
  <p><FONT SIZE="2"><B><font face="Arial, Helvetica, sans-serif">Form 51-102F3</font></B></FONT><font face="Arial, Helvetica, sans-serif"><font size="2"></font></font><font face="Arial, Helvetica, sans-serif"><font size="2">
    </font></font><br>
    <B><I><font size="2" face="Arial, Helvetica, sans-serif">Material Change Report</font></I></B></p>
  <p>&nbsp;</p>
</div>
<table width="99%" border="0">
  <tr>
    <td width="10%"><font face="Arial, Helvetica, sans-serif"><font size="2"><b>PART
      1</b></font></font></td>
    <td width="90%"><font face="Arial, Helvetica, sans-serif"><font size="2"><b>CONTENT
      OF MATERIAL CHANGE REPORT</b></font></font></td>
  </tr>
</table>
<p><font size="2" face="Arial, Helvetica, sans-serif"><B>Item 1&nbsp;&nbsp;&nbsp;Name and Address
  of Company</B></font></p>
<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font face="Arial, Helvetica, sans-serif"><font size="2">BCE
  Inc. ("BCE")<br>
  &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font><font face="Arial, Helvetica, sans-serif"><font size="2"><font face="Arial, Helvetica, sans-serif">1000,
  rue de La Gauchetiere Ouest, Bureau 3700<br>
  <font size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font><font size="2"><font face="Arial, Helvetica, sans-serif"><font face="Arial, Helvetica, sans-serif">Montreal,
  Quebec<br>
  <font size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font><font size="2"><font face="Arial, Helvetica, sans-serif"><font face="Arial, Helvetica, sans-serif"><font face="Arial, Helvetica, sans-serif">H3B
  4Y7</font></font></font></font> </font></font></font></font></font></font></font></p>
<p><font size="2" face="Arial, Helvetica, sans-serif"><strong>Item 2&nbsp;&nbsp;&nbsp;Date of Material Change</strong></font></p>
<font face="Arial, Helvetica, sans-serif"><font size="2"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font face="Arial, Helvetica, sans-serif"><font size="2"></font></font>February
1, 2006
<P ALIGN="LEFT"><strong>Item 3&nbsp;&nbsp;&nbsp;News Release</strong></P>
</font></font>
<P ALIGN="justify"><font size="2" face="Arial, Helvetica, sans-serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;A
  press release announcing the material change referred to in this report was
  issued on February 1, 2006 and disseminated on newswires in Canada and the United
  States.</font> </P>
<font size="2" face="Arial, Helvetica, sans-serif"> </font><font face="Arial, Helvetica, sans-serif">
<P ALIGN="LEFT"><strong><FONT SIZE="2">Item 4&nbsp;&nbsp;&nbsp;Summary of Material Change</FONT></strong></P>
<font size="2"> </font></font>
<P ALIGN="justify"><font size="2" face="Arial, Helvetica, sans-serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;BCE
  announced its intention to form a new telephone income trust (the &#147;Trust&#148;)
  that is expected to own and manage 1.6 million local access lines in parts of
  Bell Canada&#146;s territory in Ontario and Quebec. BCE also announced its intention
  to distribute approximately 50% of its interest in the Trust to all of its common
  shareholders on a <I>pro rata</I> basis in exchange for a reduction of approximately
  8% of BCE&#146;s issued and outstanding common shares.</font> </P>
<font size="2" face="Arial, Helvetica, sans-serif"> </font><font face="Arial, Helvetica, sans-serif">
<P ALIGN="LEFT"><strong><FONT SIZE="2">Item 5&nbsp;&nbsp;&nbsp;Full Description of Material Change</FONT></strong></P>
<font size="2"> </font></font>
<P ALIGN="justify"><font size="2" face="Arial, Helvetica, sans-serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;It
  is intended that the Trust will acquire 1.6 million local access lines currently
  owned by Bell Canada (a subsidiary of BCE) in Ontario and Quebec. The Trust
  will own the local wireline and DSL assets within its territory and will manage
  the provision of all wireline, legacy data and Internet products for all residential
  and business customers in the territory. Responsibility for enterprise and small
  and medium-sized businesses with head offices in the territory will also be
  transferred to the Trust. Bell Canada will retain ownership of all other assets,
  including wireless, television, and Bell World Stores, and will continue to
  sell Bell Mobility and ExpressVu products in cooperation with the Trust.</font>
</P>
<font size="2" face="Arial, Helvetica, sans-serif"> </font>
<P ALIGN="justify"><font size="2" face="Arial, Helvetica, sans-serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;BCE
  intends to distribute approximately 50% of its interest in the Trust to all
  of its common shareholders on a <I>pro rata </I>basis in exchange for a reduction
  of approximately 8% of BCE&#146;s issued and outstanding common shares. The
  exchange is expected to be formally effected by way of a plan of arrangement.</font>
</P>
<font size="2" face="Arial, Helvetica, sans-serif"> </font>
<P ALIGN="justify"><font size="2" face="Arial, Helvetica, sans-serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;BCE
  intends to establish a governance structure for the Trust in line with comparable
  current income trust precedents where control is maintained by the sponsoring
  shareholder at ownership levels significantly below 50%. BCE will continue to
  consolidate the financial results of the Trust following the proposed distribution.</font>
</P>
<P ALIGN="justify">&nbsp;</P>
<hr width=100% size=1 color=BLACK noshade>
<p>&nbsp;</p><P ALIGN="center"><font size="2" face="Arial, Helvetica, sans-serif">&#151; 2
  &#151;</font> </P>
<p>&nbsp;</p>
<P ALIGN="justify"><font size="2" face="Arial, Helvetica, sans-serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
  Trust transaction and resulting distribution is expected to be completed once
  all necessary approvals are obtained, including from the Canada Revenue Agency
  (&#147;CRA&#148;), Canadian Radio-television and Telecommunications Commission
  (&#147;CRTC&#148;), Competition Bureau, securities regulators and the Toronto
  Stock Exchange, and once the transaction has been approved by BCE shareholders.</font>
</P>
<font size="2" face="Arial, Helvetica, sans-serif"> </font>
<P ALIGN="justify"><font size="2" face="Arial, Helvetica, sans-serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
  creation of the Trust is part of a comprehensive review of BCE&#146;s asset
  base being conducted by BCE with the objective of creating value for shareholders.</font>
</P>
<font size="2" face="Arial, Helvetica, sans-serif"> </font><font face="Arial, Helvetica, sans-serif">
<P ALIGN="LEFT"><FONT SIZE="2"><strong>Caution Regarding Forward-Looking Statements</strong></FONT></P>
<font size="2"> </font></font>
<P ALIGN="justify"><font size="2" face="Arial, Helvetica, sans-serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Certain
  statements made in this material change report, including, but not limited to,
  the intention to create the Trust and its expected governance structure and
  scope of business operations, the proposed distribution of trust units to BCE
  shareholders and BCE&#146;s anticipated remaining interest in the Trust, the
  structure of the transaction and other statements that are not historical facts,
  constitute forward-looking information and are subject to important risks, uncertainties
  and assumptions. In particular, in making these forward-looking statements,
  BCE has assumed, among other things, that the proposed Trust transaction will
  receive the required approvals on terms satisfactory to BCE and Bell Canada,
  that the proposed Trust transaction, and related distribution of an approximately
  50% interest in the Trust, can be effected on terms that are satisfactory to
  BCE and Bell Canada, that this transaction will remain favourable to BCE and
  Bell Canada and that other transactions and opportunities that BCE or Bell Canada
  consider to be more attractive than the proposed transaction do not emerge,
  and that this transaction will be able to be completed without adverse effects
  on the customers of Bell Canada or the Trust. The results or events predicted
  in these forward-looking statements may differ materially from actual results
  or events. As a result, readers are cautioned not to place undue reliance on
  these forward-looking statements.</font> </P>
<font size="2" face="Arial, Helvetica, sans-serif"> </font>
<P ALIGN="justify"><font size="2" face="Arial, Helvetica, sans-serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
  completion of the proposed Trust transaction is subject to a number of conditions
  including, without limitation, receipt of: (i) an advance tax ruling from the
  CRA; (ii) CRTC approval; (iii) an advance ruling certificate from the Competition
  Bureau; (iv) securities commissions, other applicable regulatory and stock exchange
  approvals; (v) possible third party consents on satisfactory terms; and (vi)
  required securityholder approvals, as well as the arranging of satisfactory
  bank financing. These approvals may not be obtained, or may not be obtained
  on terms satisfactory to BCE or Bell Canada, in which case the proposed Trust
  transaction could be modified, restructured or terminated. The proposed transaction
  is expected to take a number of months to complete and, during such period,
  especially given the rapid pace of change in the industry and potential regulatory
  developments or changes in laws, or for business reasons, the proposed transaction
  may cease to be as favourable, and/or other transactions and opportunities that
  BCE or Bell Canada consider to be more attractive than the proposed transaction
  may emerge, in which case the proposed Trust transaction could be modified,
  restructured or terminated.</font> </P>
<font size="2" face="Arial, Helvetica, sans-serif"> </font>
<P ALIGN="justify"><font size="2" face="Arial, Helvetica, sans-serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Other
  factors that could cause results or events related to the proposed Trust transaction
  to differ materially from current expectations include, among other things:
  BCE&#146;s or Bell Canada&#146;s ability to complete the proposed transaction
  without adverse effects</font> </P>
<P ALIGN="justify">&nbsp;</P>
<P ALIGN="justify">&nbsp;</P>
<hr width=100% size=1 color=BLACK noshade>
<p>&nbsp;</p>
<P ALIGN="center"><font size="2" face="Arial, Helvetica, sans-serif">&#151; 3
  &#151;</font></P>
<P ALIGN="center">&nbsp;</P>
<P ALIGN="justify"><FONT size="2" FACE="Arial, Helvetica, sans-serif">on the customers
  of Bell Canada or the Trust and the ability of the Trust to make and maintain
  cash distributions. In turn, the Trust&#146;s results and ability to make and
  maintain cash distributions will be subject to various risks including, without
  limitation, intensity of competitive activity, general economic and market conditions,
  the level of consumer confidence and spending and the demand for, and prices
  of, the Trust&#146;s services, the impact of pending or future litigation or
  regulatory proceedings, and the other risk factors applicable to BCE companies
  summarized in the Safe Harbor Notice Concerning Forward-Looking Statements referred
  to in the next paragraph.</FONT> </P>
<font size="2" face="Arial, Helvetica, sans-serif"> </font>
<P ALIGN="justify"><font size="2" face="Arial, Helvetica, sans-serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;For
  additional information with respect to certain of these and other assumptions
  and risk factors, please refer to the Safe Harbor Notice Concerning Forward-Looking
  Statements dated February 1, 2006 filed by BCE with the U.S. Securities and
  Exchange Commission, under Form 6-K, and with the Canadian securities commissions.
  The forward-looking statements contained in this material change report represent
  the expectations of BCE as of February 1, 2006 and, accordingly, are subject
  to change after such date. However, BCE disclaims any intention and assumes
  no obligation to update or revise any forward-looking statements, whether as
  a result of new information, future events or otherwise.</font> </P>
<font size="2" face="Arial, Helvetica, sans-serif"> </font><font face="Arial, Helvetica, sans-serif">
<P ALIGN="LEFT"><FONT SIZE="2"><strong>Item 6&nbsp;&nbsp;&nbsp;Reliance on subsection 7.1(2) or
  (3) of National Instrument 51-102</strong></FONT></P>
<font size="2"> </font><font size="2" face="Arial, Helvetica, sans-serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font><font size="2">Not
applicable.
<P ALIGN="LEFT"><strong>Item 7&nbsp;&nbsp;&nbsp;Omitted Information</strong></P>
</font><font size="2" face="Arial, Helvetica, sans-serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font><font size="2">Not
applicable.
<P ALIGN="LEFT"><strong>Item 8&nbsp;&nbsp;&nbsp;Executive Officer</strong></P>
</font></font>
<P ALIGN="LEFT"><font size="2" face="Arial, Helvetica, sans-serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;For
  further information contact Martine Turcotte, Chief Legal Officer, (514) 870-4637.</font>
</P>
<font size="2" face="Arial, Helvetica, sans-serif"> </font><font face="Arial, Helvetica, sans-serif">
<P ALIGN="LEFT"><strong><FONT SIZE="2">Item 9&nbsp;&nbsp;&nbsp;Date of Report</FONT></strong></P>
</font>
<p><font face="Arial, Helvetica, sans-serif"><font size="2" face="Arial, Helvetica, sans-serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font><font size="2">February
  10, 2006.</font></font></p>
<p>&nbsp;</p>
<table width="40%" border="0">
  <tr>
    <td width="10%">&nbsp;</td>
    <td width="90%"><font size="2" face="Arial, Helvetica, sans-serif"><strong>BCE
      Inc.</strong></font></td>
  </tr>
  <tr>
    <td width="10%">&nbsp;</td>
    <td width="90%">&nbsp;</td>
  </tr>
  <tr>
    <td width="10%">&nbsp;</td>
    <td width="90%">&nbsp;</td>
  </tr>
  <tr>
    <td width="10%">&nbsp;</td>
    <td width="90%"><font size="2" face="Arial, Helvetica, sans-serif"><em>(signed)
      Martine Turcotte</em></font></td>
  </tr>
  <tr>
    <td width="10%">&nbsp;</td>
    <td width="90%"><hr width=100% size=1 color=BLACK noshade></td>
  </tr>
  <tr>
    <td width="10%">&nbsp;</td>
    <td width="90%"><strong><font size="2" face="Arial, Helvetica, sans-serif">Martine
      Turcotte<br>
      Chief Legal Officer </font></strong></td>
  </tr>
</table>
<p>&nbsp;</p>
<hr width="100%" size=4 color=GRAY noshade>
<p>&nbsp;</p>
<P ALIGN="center"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="3"><B><font size="2" face="Arial, Helvetica, sans-serif">SIGNATURE</font></B></FONT></FONT></P>
<font size="2" face="Arial, Helvetica, sans-serif"> </font>
<p>&nbsp;</p>
<P ALIGN="LEFT"><FONT size="2" FACE="Arial, Helvetica, sans-serif">Pursuant to
  the requirements of the Securities Exchange Act of 1934, the Registrant has
  duly caused this report to be signed on its behalf by the undersigned, thereunto
  duly authorized.</FONT></P>
<P ALIGN="LEFT">&nbsp;</P>
<P ALIGN="LEFT">&nbsp;</P>
<table width="100%" border="0" cellpadding="0" cellspacing="0">
  <tr>
    <td width="45%">&nbsp;</td>
    <td width="45%"><FONT size="2" FACE="Arial, Helvetica, sans-serif"><b>BCE
      Inc. </b></FONT></td>
    <td width="10%">&nbsp;</td>
  </tr>
  <tr>
    <td width="45%"> <p>&nbsp;</p>
      <p>&nbsp;</p>
      <p>&nbsp;</p></td>
    <td width="45%" valign="bottom"><font size="2" face="Arial, Helvetica, sans-serif"><em>(signed)
      Siim A. Vanaselja</em><br>
      </font> <hr width=100% size=1 color=BLACK noshade> </td>
    <td width="10%"><font size="2" face="Arial, Helvetica, sans-serif"><br>
      <br>
      <br>
      <br>
      <br>
      </font> </td>
  </tr>
  <tr>
    <td width="45%">&nbsp;</td>
    <td width="45%"><FONT size="2" FACE="Arial, Helvetica, sans-serif">Siim A.
      Vanaselja<br>
      Chief Financial Officer</FONT></td>
    <td width="10%">&nbsp;</td>
  </tr>
  <tr>
    <td width="45%">&nbsp;</td>
    <td width="45%" valign="bottom"><font size="2" face="Arial, Helvetica, sans-serif">Date:
      February 10, 2006</font></td>
    <td width="10%"><font size="2" face="Arial, Helvetica, sans-serif"><br>
      <br>
      <br>
      </font></td>
  </tr>
</table>
<p>&nbsp;</p>
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