<SEC-DOCUMENT>0000950123-11-056992.txt : 20110606
<SEC-HEADER>0000950123-11-056992.hdr.sgml : 20110606
<ACCEPTANCE-DATETIME>20110606172015
ACCESSION NUMBER:		0000950123-11-056992
CONFORMED SUBMISSION TYPE:	6-K
PUBLIC DOCUMENT COUNT:		3
CONFORMED PERIOD OF REPORT:	20110606
FILED AS OF DATE:		20110606
DATE AS OF CHANGE:		20110606

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			TEEKAY CORP
		CENTRAL INDEX KEY:			0000911971
		STANDARD INDUSTRIAL CLASSIFICATION:	DEEP SEA FOREIGN TRANSPORTATION OF FREIGHT [4412]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			D0
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		6-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-12874
		FILM NUMBER:		11896236

	BUSINESS ADDRESS:	
		STREET 1:		4TH FLOOR, BELVEDERE BUILDING
		STREET 2:		69 PITTS BAY ROAD
		CITY:			HAMILTON
		STATE:			D0
		ZIP:			HM 08
		BUSINESS PHONE:		604-683-3529

	MAIL ADDRESS:	
		STREET 1:		SUITE 2000,  BENTALL 5
		STREET 2:		550 BURRARD STREET
		CITY:			VANCOUVER
		STATE:			A1
		ZIP:			V6C 2K2

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	TEEKAY SHIPPING CORP
		DATE OF NAME CHANGE:	19950609

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VIKING STAR SHIPPING INC
		DATE OF NAME CHANGE:	19930914
</SEC-HEADER>
<DOCUMENT>
<TYPE>6-K
<SEQUENCE>1
<FILENAME>c18407e6vk.htm
<DESCRIPTION>FORM 6-K
<TEXT>
<HTML>
<HEAD>
<TITLE>e6vk</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
<!-- PAGEBREAK -->
<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">

<DIV style="width: 100%; border-bottom: 2pt solid black; font-size: 1pt">&nbsp;</DIV>
<DIV style="width: 100%; border-bottom: 1pt solid black; font-size: 1pt">&nbsp;</DIV>




<DIV align="center" style="font-size: 14pt; margin-top: 10pt"><B>UNITED STATES<BR>
SECURITIES AND EXCHANGE COMMISSION</B>
</DIV>

<DIV align="center" style="font-size: 12pt"><B>WASHINGTON, D.C. 20549</B>
</DIV>

<DIV align="center">
<DIV style="font-size: 1pt; margin-top: 10pt; width: 26%; border-top: 1px solid #000000">&nbsp;</DIV>
</DIV>

<DIV align="center" style="font-size: 18pt; margin-top: 10pt"><B>FORM 6-K</B>
</DIV>


<DIV align="center" style="font-size: 12pt; margin-top: 10pt"><B>Report of Foreign Private Issuer</B>
</DIV>


<DIV align="center" style="font-size: 12pt; margin-top: 10pt"><B>Pursuant to Rule&nbsp;13a-16 or 15d-16 of<BR>
the Securities Exchange Act of 1934</B>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 10pt"><B>Date of report: June&nbsp;6, 2011</B>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 10pt"><B>Commission file number 1-12874</B>
</DIV>

<DIV align="center" style="font-size: 24pt; margin-top: 10pt"><B>TEEKAY CORPORATION</B>
</DIV>

<DIV align="center" style="font-size: 10pt">(Exact name of Registrant as specified in its charter)</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 10pt">4<SUP style="font-size: 85%; vertical-align: text-top">th</SUP> Floor, Belvedere Building<BR>
69 Pitts Bay Road<BR>
Hamilton, HM 08 Bermuda<BR>
(Address of principal executive office)
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">Indicate by check mark whether the registrant files or will file annual reports under cover
Form 20-F or Form 40-F.
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 10pt">Form&nbsp;20-F <FONT face="Wingdings">&#254;</FONT> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Form&nbsp;40- F <FONT face="Wingdings">&#111;</FONT>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by
Regulation&nbsp;S-T Rule&nbsp;101(b)(1).
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 10pt">Yes <FONT face="Wingdings">&#111;</FONT> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; No <FONT face="Wingdings">&#254;</FONT>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by
Regulation&nbsp;S-T Rule&nbsp;101(b)(7).
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 10pt">Yes <FONT face="Wingdings">&#111;</FONT> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; No <FONT face="Wingdings">&#254;</FONT>
</DIV>


<DIV style="width: 100%; border-bottom: 1pt solid black; margin-top: 10pt; font-size: 1pt">&nbsp;</DIV>
<DIV style="width: 100%; border-bottom: 2pt solid black; font-size: 1pt">&nbsp;</DIV>




<P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

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<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">

<DIV align="left" style="font-size: 10pt; margin-top: 10pt"><B>Item&nbsp;I &#151; Information Contained in this Form&nbsp;6-K Report</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt"><I>Dismissal of previous independent registered public accounting firm:</I>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">As a result of a competitive request for proposal process undertaken by the Audit Committee
(the &#147;<U>Audit Committee</U>&#148;) of the Board of Directors of Teekay Corporation (the
&#147;<U>Company</U>&#148;), the Audit Committee determined to dismiss Ernst &#038; Young LLP (&#147;<U>E&#038;Y</U>&#148;) as
the Company&#146;s independent registered public accounting firm. The decision to change the Company&#146;s
independent registered accounting firm was made by the Audit Committee on June&nbsp;1, 2011.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">The reports of E&#038;Y on the consolidated financial statements of the Company as of and for the
fiscal years ended December&nbsp;31, 2009 and 2010 did not contain an adverse opinion or a disclaimer of
opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting
principle.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">During the fiscal years ended December&nbsp;31, 2009 and 2010 and the subsequent interim period through
June&nbsp;1, 2011, there were no disagreements with E&#038;Y on any matters of accounting principles or
practices, financial statement disclosure, or auditing scope or procedure, which disagreements if
not resolved to the satisfaction of E&#038;Y would have caused E&#038;Y to make reference thereto in their
reports on the financial statements of the Company for such fiscal years.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">During the fiscal years ended December&nbsp;31, 2009 and 2010 and the subsequent interim period through June&nbsp;1, 2011,
there were no &#147;reportable events&#148; (as defined in SEC Regulation S-K Item 304(a)(1)(v)).
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt"><I>Engagement of new independent registered public accounting firm:</I>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">On June&nbsp;1, 2011, the Audit Committee engaged KPMG LLP (&#147;<U>KPMG</U>&#148;) to serve as the
Company&#146;s independent registered accounting firm for the Company&#146;s fiscal year ending December&nbsp;31,
2011. The decision to change the Company&#146;s independent registered accounting firm was the result of
a competitive request for proposal process undertaken by the Audit Committee.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">During the fiscal years ended December&nbsp;31, 2009 and 2010 and the subsequent period through
June&nbsp;1, 2011, the Company did not consult with KPMG regarding either:
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">(a)&nbsp;the application of accounting principles to a specified transaction, either completed or
proposed, or the type of audit opinion that might be rendered on the Company&#146;s financial
statements, nor did KPMG provide written or oral advice to the Company that KPMG concluded was an
important factor considered by the Company in reaching a decision as to the accounting, auditing or
financial reporting issue (except that during the years ended December&nbsp;31, 2009 and 2010 and as
part of the Company&#146;s process of consultation on complex accounting issues, the Company consulted
with KPMG on issues arising in the Company&#146;s analysis prior to reaching conclusions on accounting
issues related to: (1)&nbsp;the adoption of Accounting Standards Update No.&nbsp;2009-17, <I>Improvements to
Financial Reporting by Enterprises Involved with Variable Interest Entities</I>; (2)&nbsp;the adoption of
Statement of Accounting Standards No.&nbsp;160, <I>Noncontrolling Interests in Consolidated Financial
Statements an amendment of ARB No.&nbsp;51</I>; (3)&nbsp;the evaluation of how the Company should account for its
interests in certain entities, including whether the entities were variable interest entities and
if so, whether the Company was the primary beneficiary of the entities; (4)&nbsp;the identification of
differences between International Financial Reporting Standards and U.S. Generally Accepted
Accounting Principles for one of the Company&#146;s joint ventures; (5)&nbsp;the sale of assets to a joint
venture and the issuance of redeemable equity securities by the joint venture; (6)&nbsp;lease
classification, revenue recognition, embedded derivative and guarantee accounting relating to
agreements that the Company entered into with certain of its customers and joint ventures; (7)
accounting for certain stock based compensation grants; and (8)&nbsp;the review of certain hedge
documentation and effectiveness testing for certain of the Company&#146;s derivatives); or
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">(b)&nbsp;any matter that was either the subject of a &#147;disagreement&#148; (as defined in SEC Regulation
S-K Item&nbsp;304(a)(1)(iv) and the related instructions), or a &#147;reportable event&#148; (as defined in Item
304(a)(1)(v) of SEC Regulation&nbsp;S-K).
</DIV>
<P align="center" style="font-size: 10pt; text-indent: 4%">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->-2-<!-- /Folio -->
</DIV>

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<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">

<DIV align="left" style="font-size: 10pt; margin-top: 10pt"><I>Letter of Ernst &#038; Young LLP:</I>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">The Company provided E&#038;Y with a copy of this Report on Form 6-K, and requested that E&#038;Y
furnish the Company with a letter addressed to the Securities and Exchange Commission
(&#147;<U>SEC</U>&#148;) stating whether E&#038;Y agrees with the disclosure contained in this Report on Form 6-K
or, if not, stating the respects in which it does not agree. The Company has received the requested
letter from E&#038;Y and a copy of E&#038;Y&#146;s letter is filed as Exhibit&nbsp;16.1 to this Report on Form 6-K.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt"><I>Letter of KPMG LLP:</I>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">The Company provided KPMG with a copy of this Report on Form 6-K, and requested that KPMG
furnish the Company with a letter addressed to the SEC stating whether KPMG agrees with the
disclosure contained in this Report on Form 6-K or, if not, stating the respects in which it does
not agree. The Company has received the requested letter from KPMG and a copy of KPMG&#146;s letter is
filed as Exhibit&nbsp;16.2 to this Report on Form 6-K.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt"><B>Item&nbsp;2 &#151; Exhibits</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">The following exhibits are filed as part of this Report:
</DIV>
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head --><TR valign="bottom">
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="88%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">16.1</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>

<TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Letter of Ernst &#038; Young LLP, dated June&nbsp;6, 2011, regarding change in independent registered
public accounting firm.</DIV></TD>
</TR>
<TR valign="bottom" style="padding-top: 1px"><!-- Blank Space -->
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
</TR>
<TR valign="bottom" style="padding-top: 1px">
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">16.2</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>

<TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Letter of KPMG LLP, dated June&nbsp;6, 2011, regarding change in independent registered public
accounting firm.</DIV></TD>
</TR>
<!-- End Table Body --></TABLE>
</DIV>


<P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->-3-<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">

<DIV align="center" style="font-size: 10pt; margin-top: 10pt"><B>SIGNATURES</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">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.
</DIV>

<TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
<TR>
    <TD width="48%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>
<TR>
    <TD valign="top" align="left">&nbsp;</TD>
    <TD colspan="3" align="left">TEEKAY CORPORATION<BR>
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">Date: June 6, 2011&nbsp;</TD>
    <TD valign="top">By:&nbsp;&nbsp;</TD>
    <TD colspan="2" style="border-bottom: 1px solid #000000" align="left">/s/ Vincent Lok
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="left">Vincent Lok&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="left" nowrap>Executive Vice President and Chief Financial Officer<br>
(Principal Financial and Accounting Officer)&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
</TABLE>


<P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->-4-<!-- /Folio -->
</DIV>



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</DOCUMENT>
<DOCUMENT>
<TYPE>EX-16.1
<SEQUENCE>2
<FILENAME>c18407exv16w1.htm
<DESCRIPTION>EXHIBIT 16.1
<TEXT>
<HTML>
<HEAD>
<TITLE>Exhibit 16.1</TITLE>
</HEAD>
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<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">


<DIV align="right" style="font-size: 10pt; margin-top: 10pt"><B>Exhibit 16.1</B></DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 10pt">&#091;ERNST &#038; YOUNG LLP LETTERHEAD&#093;
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt">June&nbsp;6, 2011
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt">Securities and Exchange Commission<BR>
100 F Street, N.E.<BR>
Washington, D.C. 20549-7561

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt">Ladies and Gentlemen:
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt">We have read Item&nbsp;1 of Form 6-K dated June&nbsp;6, 2011,
of Teekay Corporation and are in agreement with the statements
contained in the sections entitled &#147;Dismissal of previous
independent registered public accounting firm&#148; and &#147;Letter
of Ernst &#038; Young LLP.&#148; We have no basis on which
to agree or disagree with other statements of the registrant
contained therein.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt">Yours truly,
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head --><TR valign="bottom">
    <TD width="40%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
    <TD width="50%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ <FONT style="font-variant: SMALL-CAPS">Ernst &#038; Young LLP</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="padding-top: 1px">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Chartered Accountants
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="padding-top: 1px"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="padding-top: 1px">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Vancouver, Canada</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<!-- End Table Body --></TABLE>
</DIV>


<P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

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</DOCUMENT>
<DOCUMENT>
<TYPE>EX-16.2
<SEQUENCE>3
<FILENAME>c18407exv16w2.htm
<DESCRIPTION>EXHIBIT 16.2
<TEXT>
<HTML>
<HEAD>
<TITLE>Exhibit 16.2</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
<!-- PAGEBREAK -->

<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">

<DIV align="right" style="font-size: 10pt; margin-top: 10pt"><B>Exhibit 16.2</B></DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 10pt">&#091;KPMG LLP LETTERHEAD&#093;
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt">June&nbsp;6, 2011
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt">Securities and Exchange Commission<BR>
100 F Street, N.E.<BR>
Washington, D.C. 20549-7561

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt">Ladies and Gentlemen:
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt">On June&nbsp;1, 2011, we were selected to be Teekay Corporation&#146;s independent auditors by its Audit
Committee. We have read Item&nbsp;1 of Teekay Corporation&#146;s Form
6-K dated June&nbsp;6, 2011 and we agree
with the statements made in the sections entitled &#147;Engagement of new independent registered public
accounting firm&#148; and &#147;Letter of KPMG LLP.&#148; We have no
basis upon which to agree or disagree with the statements made in the
other paragraphs.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt">Yours truly,
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head --><TR valign="bottom">
    <TD width="40%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
    <TD width="50%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ <FONT style="font-variant: SMALL-CAPS">KPMG LLP</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="padding-top: 1px">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Chartered Accountants
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="padding-top: 1px"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="padding-top: 1px">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Vancouver, Canada</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<!-- End Table Body --></TABLE>
</DIV>



<P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>




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