August 8, 2001

New Century Software Inc.
9030 Leslie St. Suite 217
Richmond Hill, Ont.
L4B I G2

Attn: Mr. Dan Cummings

Dear Dan:

We have been utilizing the Jonas software for almost four years now and continue to be impressed with its capabilities and flexibility.

The Jonas software handles all the requirements of our aggregate and construction companies. The system provides total integration of all functions from ticket generation to invoicing, and updating to accounts receivable, job costing and the general ledger. Previously we were using Geac software for printing of tickets and the Jonas software for costing and accounting. This required importing of files and some manual re-entry of data, which involved a great deal of time verifying the data was correct. After switching to your aggregate ticketing and billing system over a year ago, we found it to be more efficient than the Geac software, and saved us a great deal of processing time as all functions are handled within one software package.

With the assistance of New Century Software's programming staff we are able to print aggregate tickets with bar codes for our MTO jobs, without having to use thermal printers. Previously we had to print the bar codes on a separate label and manually attach it to each copy of the ticket. Now the bar code is printed directly on the ticket saving the scale operator a great deal of time. We are also able to charge material costs to our own jobs directly from weigh scale ticket generation, and track self assessed PST. This provides us with accurate and timely job cost reporting and eliminates the need for spreadsheets and double entries.

In addition we have always received timely and efficient response to any calls to your support line from the procedural and technical support staff at New Century Software.

We are very pleased with our purchase of the Jonas software, and look forward to working with New Century in the years to come. We would recommend the software to any companies in the construction or aggregate industry.

Sincerely,

Scott Jacobi
Controller