June 30, 2000

New Century Software Inc.
9030 Leslie Street
Suite 217
Richmond Hill, Ontario
L4B 102

Attention:   Francesco Castagna

Dear Francesco,

We would like to thank you for your excellent service in helping us to implement the Jonas Accounting System.

From a sophisticated Great Plains Dynamic Accounting Software System to the more simplified Jonas Accounting System, we have enjoyed all aspects of the simplified procedures and user friendly of reporting. We find that the Jonas software is custom designed for company like us in the Construction industry. Although we are spoiled with a lot of other features in the old system, we find Jonas to be much more user friendly especially for the non-sophisticated end users.

The technical and procedural support staffs at your office are also very friendly and helpful. Whenever we call your support line, there are always timely and efficient response by your staffs. Please extend my thank you to them.

Yours truly,

p&C General Contracting Ltd.