120 WILLOWDALE AVENUE - WILLOWDALE, ONTARIO M2N 4Y2

TELEPHONE 224-2550 - FAX 224-2675

December 13, 1999

New Century Software Inc.
9030 Leslie Street, Suite 217
Richmond Hill, Ontario L4B 1G2
Attn.: Mr. Alex Bendavid
Re.: Jonas Software

Dear Alex,

It has been nearly a year since we first had contact with your company and we would like to take this opportunity to thank you.

The transformation from our existing system to the Jonas system was smoother than expected, as upgrades rarely go smooth, and was comforting to our staff. The software has been a pleasant addition to our company, its features and ease of use have clearly shown it to be a superior product to our previous system. Finally we have an accounting system that operates in windows and complements the other packages we use.

We found your training to be very useful and your technical support to be unmatched. To date, we have not had a problem that yourself or one of your great staff have not been able to get us out of in a time efficient manner. With our previous system we had become frustrated as we routinely expected to have long delays in the support area and on a regular basis our expectations were confirmed. Not only have we had less difficulties with the Jonas system, New Century has been by our side to assist.

We would certainly recommend the team of New Century and the Jonas software to any company in our industry large or small.

Yours truly,

Berkim Construction Inc.