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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0001200952-08-000465.txt : 20090421
<SEC-HEADER>0001200952-08-000465.hdr.sgml : 20090421
<ACCEPTANCE-DATETIME>20081021145633
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001200952-08-000465
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20081021

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			FLEXIBLE SOLUTIONS INTERNATIONAL INC
		CENTRAL INDEX KEY:			0001069394
		STANDARD INDUSTRIAL CLASSIFICATION:	MISCELLANEOUS CHEMICAL PRODUCTS [2890]
		IRS NUMBER:				911922863
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		2614 QUEENSWOOD DR
		CITY:			VICTORIA B C V8N 1X5
		STATE:			A1
		BUSINESS PHONE:		2504779969

	MAIL ADDRESS:	
		STREET 1:		2614 QUEENSWOOD DR
		CITY:			VICTORIA BC CANADA
		STATE:			A1
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
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  <head>
    <title>fsi_corresp-81021.htm</title>
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&amp; TRINEN, LLP</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">ATTORNEYS
AT LAW</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">1624
Washington Street</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Denver,
CO&#160;&#160;80203</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">

      <div>&#160;</div>
      <div align="center">
        <table bgcolor="white" cellpadding="0" cellspacing="0" width="100%">
            <tr>
              <td width="33%">
                <div><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">William
      T. Hart, P.C.&#160;</font></div>
                <div><font size="2">Donald T. Trinen</font></div>
              </td>
              <td width="33%">
                <div style="TEXT-ALIGN: center"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">      </font>
                  <hr style="COLOR: black" align="center" noshade size="1" width="50%">      </div>
              </td>
              <td width="33%">
                <div style="TEXT-ALIGN: right"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">Email<font style="DISPLAY: inline; FONT-SIZE: 10pt">: </font>harttrinen@aol.com
      </font>
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt; TEXT-ALIGN: right" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;Facsimile:&#160;&#160;(303)
      839-5414</font></div>
                </div>
              </td>
            </tr>
        </table>
      </div>
      <div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">(303)
839-0061</font></div>
      </div>
    </div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">October
21, 2008</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Ernest
Greene</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Securities
and Exchange Commission</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">100 F
Street, NE</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Washington,
DC 20549</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">
      <table border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">
          <tr valign="top">
            <td align="right" style="WIDTH: 99pt">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt; TEXT-ALIGN: right" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Re:<font id="TAB2" style="LETTER-SPACING: 9pt">&#160;&#160;&#160;</font>&#160;</font></div>
            </td>
            <td align="left">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Flexible
      Solutions International Inc.</font></div>
            </td>
          </tr>
      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 99pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Form
10-KSB/A year ended December 31, 2007</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 99pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Form
10-Q/A for the six months ended June 30, 2008</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0.5pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font>This office represents Flexible
Solutions International Inc. (the &#8220;Company&#8221;).&#160;&#160;The Company&#8217;s Form
10-KSB/A and 10-Q/A have been field with the Commission.&#160;&#160;This letter
provides the Company&#8217;s responses to the comments received from the Staff by
letter dated August 19, 2008.&#160;&#160;The paragraph numbers in this letter
correspond with the numbered paragraphs in the Staff&#8217;s comment
letter.&#160;&#160;The number under the &#8220;Page Number&#8221; column indicates the page
number in the 10-KSB report where the response to the comment can be
found.&#160;&#160;The letters &#8220;FS&#8221; in the page number column refer to the page
in the Company&#8217;s financial statements included as part of the
10-KSB/A.&#160;&#160;The letters &#8220;10-Q&#8221; in the page number column refer to the
page number in the June 30, 2008 10-Q where the response to the comment can be
found.</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt">&#160;</div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt">
    </div>
    <div>&#160;</div>
    <div align="center">
      <div align="left">
        <div align="justify">
          <div align="justify">
            <div align="justify">
              <div align="justify">
                <table bgcolor="white" cellpadding="0" cellspacing="0" width="100%">
                    <tr>
                      <td width="5%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
                      <td width="85%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
                      <td width="10%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">      </font>
                        <div style="TEXT-ALIGN: center" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman"><font style="DISPLAY: inline; TEXT-DECORATION: underline">Page
      Number</font></font></div>
                      </td>
                    </tr>
                    <tr>
                      <td width="5%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">      </font>
                        <div><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">1.&#160;&#160;</font></div>
                      </td>
                      <td width="85%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">      </font>
                        <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">Comment
      noted.</font></div>
                      </td>
                      <td width="10%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
                    </tr>
                    <tr>
                      <td width="5%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
                      <td width="85%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
                      <td width="10%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
                    </tr>
                    <tr>
                      <td width="5%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">      </font>
                        <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">2.</font></div>
                      </td>
                      <td width="85%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">      </font>
                        <div align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">Comment
      complied with.&#160;&#160;No multiple or offsetting factors contributed to
      the changes for the periods involved.&#160;</font></div>
                      </td>
                      <td width="10%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">      </font>
                        <div style="TEXT-ALIGN: center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">13</font></div>
                      </td>
                    </tr>
                    <tr>
                      <td width="5%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
                      <td width="85%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
                      <td width="10%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
                    </tr>
                    <tr>
                      <td width="5%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">      </font>
                        <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">3.</font></div>
                      </td>
                      <td width="85%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">      </font>
                        <div align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">The
      Report of the Company&#8217;s Independent Registered Public Accounting Firm has
      been signed.&#160;</font></div>
                      </td>
                      <td width="10%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">      </font>
                        <div style="TEXT-ALIGN: center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">FS-1</font></div>
                      </td>
                    </tr>
                    <tr>
                      <td width="5%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
                      <td width="85%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
                      <td width="10%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
                    </tr>
                    <tr>
                      <td width="5%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">      </font>
                        <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">4.</font></div>
                      </td>
                      <td width="85%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">      </font>
                        <div align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">The
      subtotal &#8220;loss before other items and income tax&#8221; has been replaced with
      the subtotal &#8220;operating income (loss)&#8221;.&#160;</font></div>
                      </td>
                      <td width="10%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">      </font>
                        <div style="TEXT-ALIGN: center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">FS-3</font></div>
                      </td>
                    </tr>
                    <tr>
                      <td width="5%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
                      <td width="85%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
                      <td width="10%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
                    </tr>
                    <tr>
                      <td width="5%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">      </font>
                        <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">5.</font></div>
                      </td>
                      <td width="85%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">      </font>
                        <div align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">The
      registration rights penalty has been reclassified from other expense to
      operating expense.&#160;</font></div>
                      </td>
                      <td width="10%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">      </font>
                        <div style="TEXT-ALIGN: center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">FS-3</font></div>
                      </td>
                    </tr>
                    <tr>
                      <td width="5%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
                      <td width="85%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
                      <td width="10%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
                    </tr>
                    <tr>
                      <td valign="top" width="5%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">      </font>
                        <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">6.</font></div>
                      </td>
                      <td width="85%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">      </font>
                        <div align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#8216;Other
      income&#8217; relates entirely to the gain on sale of unused land at the
      Company&#8217;s facility in Peru, Illinois.&#160;&#160;The Company did not sell
      any land in the previous fiscal year, resulting in the variance in this
      account from the prior year.</font></div>
                      </td>
                      <td valign="top" width="10%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">      </font>
                        <div style="TEXT-ALIGN: center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">13,
      FS-3</font></div>
                      </td>
                    </tr>
                </table>
              </div>
            </div>
          </div>
        </div>
      </div>
    </div>
    <div>&#160;</div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt">&#160;</div>
    <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
      <div id="FTR">
        <div id="GLFTR" style="WIDTH: 100%" align="left">&#160;</div>
      </div>
      <div id="PN" style="PAGE-BREAK-AFTER: always">
        <div style="WIDTH: 100%; TEXT-ALIGN: center">&#160;</div>
        <div style="WIDTH: 100%; TEXT-ALIGN: center">
          <hr style="COLOR: black" noshade size="2">
        </div>
      </div>
      <div id="HDR">
        <div id="GLHDR" style="WIDTH: 100%" align="right">&#160;</div>
      </div>
    </div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt">&#160;</div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt">
      <div align="justify">
        <div align="justify">
          <div align="justify">
            <div align="justify">
              <div align="justify">
                <div align="justify">
                  <div align="justify">
                    <div align="justify">
                      <div align="justify">
                        <div align="left">
                          <div align="justify">
                            <div align="justify">
                              <div align="justify">
                                <div align="justify">
                                  <div align="justify">
                                    <div align="justify">
                                      <div align="justify">
                                        <div align="justify">
                                          <div align="justify">
                                            <div align="justify">
                                              <div align="justify">
                                                <div align="justify">
                                                  <div align="justify">
                                                    <table bgcolor="white" cellpadding="0" cellspacing="0" width="100%">
                                                        <tr>
                                                          <td width="5%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
                                                          <td colspan="2" width="85%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
                                                          <td width="10%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">      </font>
                                                            <div style="TEXT-ALIGN: center" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman"><font style="DISPLAY: inline; TEXT-DECORATION: underline">Page
      Number</font></font></div>
                                                          </td>
                                                        </tr>
                                                        <tr>
                                                          <td width="5%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
                                                          <td colspan="2" width="85%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
                                                          <td width="10%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
                                                        </tr>
                                                        <tr>
                                                          <td width="5%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">      </font>
                                                            <div><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">      </font>
                                                              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">7.</font></div>
                                                            </div>
                                                          </td>
                                                          <td colspan="2" width="85%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">      </font>
                                                            <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">      </font>
                                                              <div align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">The
      subtotal in the statement of cash flows just prior to changes in non-cash
      working capital has been
removed.&#160;</font></div>
                                                            </div>
                                                          </td>
                                                          <td width="10%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">      </font>
                                                            <div style="TEXT-ALIGN: center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">FS-5</font></div>
                                                          </td>
                                                        </tr>
                                                        <tr>
                                                          <td width="5%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
                                                          <td colspan="2" width="85%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
                                                          <td width="10%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
                                                        </tr>
                                                        <tr>
                                                          <td width="5%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">      </font>
                                                            <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">      </font>
                                                              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">8.</font></div>
                                                            </div>
                                                          </td>
                                                          <td colspan="2" width="85%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">      </font>
                                                            <div align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">      </font>
                                                              <div align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">The
      $369,000 relating to the non-cash write down of investments has been
      removed from investing
    activities.&#160;</font></div>
                                                            </div>
                                                          </td>
                                                          <td width="10%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">      </font>
                                                            <div style="TEXT-ALIGN: center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">      </font>
                                                              <div><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">FS-5</font></div>
                                                            </div>
                                                          </td>
                                                        </tr>
                                                        <tr>
                                                          <td width="5%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
                                                          <td colspan="2" width="85%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
                                                          <td width="10%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
                                                        </tr>
                                                        <tr>
                                                          <td width="5%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">      </font>
                                                            <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">      </font>
                                                              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">9.</font></div>
                                                            </div>
                                                          </td>
                                                          <td colspan="2" width="85%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">      </font>
                                                            <div align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">      </font>
                                                              <div align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">Segment
      data for the year ended December 31, 2006 has been
      added.&#160;</font></div>
                                                            </div>
                                                          </td>
                                                          <td width="10%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">      </font>
                                                            <div style="TEXT-ALIGN: center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">      </font>
                                                              <div><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">FS-22</font></div>
                                                            </div>
                                                          </td>
                                                        </tr>
                                                        <tr>
                                                          <td width="5%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
                                                          <td colspan="2" width="85%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
                                                          <td width="10%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
                                                        </tr>
                                                        <tr>
                                                          <td width="5%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">      </font>
                                                            <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">10.</font></div>
                                                          </td>
                                                          <td colspan="2" width="85%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">      </font>
                                                            <div align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">The
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                                                          </td>
                                                          <td width="10%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">      </font>
                                                            <div style="TEXT-ALIGN: center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">      </font>
                                                              <div style="TEXT-ALIGN: center" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">Exh.
      23.1</font></div>
                                                            </div>
                                                          </td>
                                                        </tr>
                                                        <tr>
                                                          <td width="5%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
                                                          <td colspan="2" width="85%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
                                                          <td width="10%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
                                                        </tr>
                                                        <tr>
                                                          <td width="5%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">      </font>
                                                            <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">11.</font></div>
                                                          </td>
                                                          <td colspan="2" width="85%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">      </font>
                                                            <div align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">      </font>
                                                              <div align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;The
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      comment.</font></div>
                                                            </div>
                                                          </td>
                                                          <td width="10%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">      </font>
                                                            <div style="TEXT-ALIGN: center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">Exh.
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                                                          </td>
                                                        </tr>
                                                        <tr>
                                                          <td width="5%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
                                                          <td colspan="2" width="85%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
                                                          <td width="10%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
                                                        </tr>
                                                        <tr>
                                                          <td valign="top" width="5%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">      </font>
                                                            <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">12.</font></div>
                                                          </td>
                                                          <td colspan="2" width="85%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">      </font>
                                                            <div align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">Exhibit
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                                                          </td>
                                                          <td valign="top" width="10%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">      </font>
                                                            <div style="TEXT-ALIGN: center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">Exh.
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                                                          </td>
                                                        </tr>
                                                        <tr>
                                                          <td valign="top" width="5%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
                                                          <td colspan="2" width="85%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
                                                          <td valign="top" width="10%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
                                                        </tr>
                                                        <tr>
                                                          <td valign="top" width="5%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">13.</font></td>
                                                          <td colspan="2" width="85%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">The comments listed
      below also pertain to the Company&#8217;s June 30, 2008 10-Q:</font></td>
                                                          <td valign="top" width="10%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
                                                        </tr>
                                                        <tr>
                                                          <td valign="top" width="5%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
                                                          <td colspan="2" width="85%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
                                                          <td valign="top" width="10%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
                                                        </tr>
                                                        <tr>
                                                          <td valign="top" width="5%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
                                                          <td width="5%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#9679;</font></td>
                                                          <td width="80%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">Comment 2 - Comment
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      the changes for the periods involved.&#160;</font></td>
                                                          <td valign="top" width="10%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">      </font>
                                                            <div style="TEXT-ALIGN: center"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">10Q - 18,
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                                                          </td>
                                                        </tr>
                                                        <tr>
                                                          <td valign="top" width="5%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
                                                          <td width="5%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
                                                          <td width="80%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
                                                          <td valign="top" width="10%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
                                                        </tr>
                                                        <tr>
                                                          <td valign="top" width="5%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
                                                          <td width="5%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#9679;</font></td>
                                                          <td width="80%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">Comment 4 - The
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                                                          <td valign="top" width="10%">
                                                            <div style="TEXT-ALIGN: center"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">10Q - 2,
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                                                          </td>
                                                        </tr>
                                                        <tr>
                                                          <td valign="top" width="5%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
                                                          <td width="5%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
                                                          <td width="80%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
                                                          <td valign="top" width="10%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
                                                        </tr>
                                                        <tr>
                                                          <td valign="top" width="5%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
                                                          <td width="5%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#9679;</font></td>
                                                          <td width="80%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">Comment 7 - The
      subtotal in the statement of cash flows just prior to changes in non-cash
      working capital has been removed.</font></td>
                                                          <td valign="top" width="10%">
                                                            <div style="TEXT-ALIGN: center"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">10Q -
    4</font></div>
                                                          </td>
                                                        </tr>
                                                        <tr>
                                                          <td valign="top" width="5%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
                                                          <td width="5%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
                                                          <td width="80%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
                                                          <td valign="top" width="10%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
                                                        </tr>
                                                        <tr>
                                                          <td valign="top" width="5%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
                                                          <td width="5%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#9679;</font></td>
                                                          <td width="80%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">Comment 9 - Segment
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                                                          <td valign="top" width="10%">
                                                            <div style="TEXT-ALIGN: center"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">10Q -
    15</font></div>
                                                          </td>
                                                        </tr>
                                                        <tr>
                                                          <td valign="top" width="5%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
                                                          <td width="5%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
                                                          <td width="80%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
                                                          <td valign="top" width="10%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
                                                        </tr>
                                                        <tr>
                                                          <td valign="top" width="5%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">14.</font></td>
                                                          <td colspan="2" width="5%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">The write down of
      inventory has been reclassified from other expense to cost of
    sales.</font></td>
                                                          <td valign="top" width="10%">
                                                            <div style="TEXT-ALIGN: center"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">10Q -
    3</font></div>
                                                          </td>
                                                        </tr>
                                                        <tr>
                                                          <td valign="top" width="5%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
                                                          <td colspan="2" width="5%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
                                                          <td valign="top" width="10%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
                                                        </tr>
                                                        <tr>
                                                          <td valign="top" width="5%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">15.</font></td>
                                                          <td colspan="2" width="5%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">The loss on sale of
      equipment has been reclassified from other expense to operating
      expense.</font></td>
                                                          <td valign="top" width="10%">
                                                            <div style="TEXT-ALIGN: center"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">10Q
      -&#160;3</font></div>
                                                          </td>
                                                        </tr>
                                                        <tr>
                                                          <td valign="top" width="5%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
                                                          <td colspan="2" width="5%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
                                                          <td valign="top" width="10%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
                                                        </tr>
                                                        <tr>
                                                          <td valign="top" width="5%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">16.</font></td>
                                                          <td colspan="2" width="85%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">The loss on the sale
      of equipment represents less than 2% of operating expenses.&#160;&#160;The
      write down of inventory is slightly more than 1% of the cost of
      sales.&#160;&#160;Since these changes are not material, they are not
      discussed in the MD&amp;A section of the report.</font></td>
                                                          <td valign="top" width="10%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
                                                        </tr>
                                                    </table>
                                                  </div>
                                                </div>
                                              </div>
                                            </div>
                                          </div>
                                        </div>
                                      </div>
                                    </div>
                                  </div>
                                </div>
                              </div>
                            </div>
                          </div>
                        </div>
                      </div>
                    </div>
                  </div>
                </div>
              </div>
            </div>
          </div>
        </div>
      </div>
    </div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt">&#160;</div>
    <div>&#160;</div>
    <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
      <div id="FTR">
        <div id="GLFTR" style="WIDTH: 100%" align="left">&#160;</div>
      </div>
      <div id="PN" style="PAGE-BREAK-AFTER: always">
        <div style="WIDTH: 100%; TEXT-ALIGN: center">&#160;</div>
        <div style="WIDTH: 100%; TEXT-ALIGN: center">
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        </div>
      </div>
      <div id="HDR">
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    </div>
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should have any questions concerning the foregoing, please do not hesitate to
contact the undersigned.</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt">&#160;</div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt">
      <div>
        <div align="left">
          <div align="left">
            <table border="0" cellpadding="0" cellspacing="0" width="100%">
                <tr>
                  <td valign="top" width="50%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
                  <td colspan="2" valign="top" width="38%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">Very
      Truly Yours,</font></td>
                  <td valign="top" width="12%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
                </tr>
                <tr>
                  <td valign="top" width="50%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
                  <td colspan="2" valign="top" width="38%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
                  <td valign="top" width="12%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
                </tr>
                <tr>
                  <td valign="top" width="50%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
                  <td colspan="2" valign="top" width="38%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">HART
      &amp; TRINEN, L.L.P.</font></td>
                  <td valign="top" width="12%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
                </tr>
                <tr>
                  <td valign="top" width="50%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
                  <td valign="top" width="3%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
                  <td valign="top" width="35%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
                  <td valign="top" width="12%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
                </tr>
                <tr>
                  <td align="left" valign="top" width="50%" style="BORDER-BOTTOM: #ffffff solid">&#160;</td>
                  <td valign="top" width="3%" style="BORDER-BOTTOM: #ffffff solid">
                    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">By:
      </font></div>
                  </td>
                  <td align="left" nowrap valign="top" width="35%" style="BORDER-BOTTOM: black 2px solid"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">/s/&#160;WILLIAM
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                  <td valign="top" width="12%" style="BORDER-BOTTOM: #ffffff solid"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
                </tr>
                <tr>
                  <td valign="top" width="50%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
                  <td valign="top" width="3%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
                  <td align="left" nowrap valign="bottom" width="35%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">William
      T. Hart</font></td>
                  <td valign="top" width="12%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
                </tr>
                <tr>
                  <td valign="top" width="50%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
                  <td valign="top" width="3%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
                  <td valign="top" width="35%">&#160;</td>
                  <td valign="top" width="12%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
                </tr>
                <tr>
                  <td valign="top" width="50%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
                  <td valign="top" width="3%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
                  <td valign="top" width="35%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
                  <td valign="top" width="12%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
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British Columbia</font></div>
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5G4</font></div>
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21, 2008</font></div>
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Greene</font></div>
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and Exchange Commission</font></div>
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Street, NE</font></div>
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filed with the Commission.&#160;&#160;In responding to the staff&#8217;s comment
letter dated August 19, 2008:</font></font></font></div>
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should have any questions concerning the foregoing, please do not hesitate to
contact the undersigned.</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt">&#160;</div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt">&#160;</div>
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                  <td valign="top" width="50%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
                  <td colspan="2" valign="top" width="38%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">Very
      Truly Yours,</font></td>
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                </tr>
                <tr>
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                <tr>
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                  <td align="left" nowrap valign="bottom" width="35%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">Daniel
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                <tr>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: -48pt" align="left">&#160;</div>
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