April 26, 2001

New Century Software Inc.
9030 Leslie Street, Suite 217
Richmond Hill, Ont.
L4B 1G2

Att: Mr. Dan Cummings

Dear Dan,

We have been working with the Jonas System for over a year now, and would like to take this opportunity to thank you for making our decision to switch both a wise and pleasant experience.

The flexibility of this system has allowed us to be more efficient and productive. The ability to; produce detailed job costing reports, daily balance sheets, progress billings reports, and government reports all with the touch of a button (without the manual use of spreadsheets) has saved our company precious time.

The purchase order module has allowed us to track costs against work orders & jobs very effectively. Any time a PO# has been issued for material, equipment, etc..., the system automatically tags it against the job or work order specified.

The support staff (both technical and procedural) has made the transition to Jonas an enjoyable one. Questions regarding all facets of this program have been answered within the same day. Moreover, knowing that New Century is so accessible we have a feeling of comfort if any problems arise.

We look forward to our days ahead with Jonas and would like to thank New Century for leading us to a prosperous future.

Regards,
W. Mitchell & Son Mechanical Contractors Ltd.,

Jason Mitchell

100 MELFORD DRIVE, UNIT 1
SCARBOROUGH,ONT M1B 2G4
TEL: (416) 299-5088 FAX: (416) 299-5926