April 15, 1997

DONALD'S FINANCIAL SERVICES
Donald B. Walters Telephone (204) 555-2215
Tax Consultant Fax (204) 555-2261
Box 12, Group 148
Winnipeg, MB, CANADA, R5R 5R5



April 15, 1997



Joanne Lawski
Midland Walwyn
TD Centre, Suite 3003,
201 Portage Ave.,
Winnipeg, MB R3B 3K6


Ref: Cash Account - 46-1832-R


Dear Joanne:

Enclosed is our cheque in the amount of $10,000 for the purchase of 2350 Donwood Valley Power as discussed.

Regards,



Donald B. Walters


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