May 31, 2007

John Fairles
Fairles  Benefit Services Inc.
496 Albert St. Suite 8D
Parkdale Plaza One
Waterloo, Ontario
N2L 3V4

Dear John:

Re:  Group Benefits

I would like to take this opportunity to thank you for your excellent service over the last 14 years since we changed our group benefit plan from the Ontario Trucking Association to our own independent plan.  I think we have proven that bigger is not always better, as our rates are extremely competitive and the plan is very easy to administer.

You are always well prepared for our discussions and provide alternatives for consideration.  That certainly makes my job easier!  I appreciate that either you or your very capable staff are always available to answer questions and solve problems in a professional and competent manner.

I highly recommend your firm for any aspect of benefit consulting.

Yours truly

Julie Tyrer
Office Manager