January 28, 1997

Woodland Mobile Home Park
Wallcloud Parks Ltd.
Box 9, Group 148
Winnipeg, MB, Canada R5R 5R5
Telephone (204) 555-2261
Fax (204) 555-2261



January 28, 1997


Walsh Micay and Company
10th Flr., Richardson Bldg.,
One Lombard Place
Winnipeg, MB R3B 3H1

ATT: Mary E. Swanson

RE: Mr. & Mrs. Thomas Oku
7 David Bay, Woodland Park

Dear Ms. Swanson:

We have received yours of January 23rd, 1996 concerning an assignment of lease to Assiniboine Credit Union. However, as clearly stated in the Application For Tenancy form signed by your clients, our Tenancy Agreements are not assignable. They may be terminated by either party with 30 days notice and a new agreement is entered into with the new owners.

In the event of a default by Mr. & Mrs. Oku on payment of their obligations to Assiniboine Credit Union which necessitated a foreclosure, the Credit Union would have our full cooperation for access to the home. To that end, I have enclosed a "Grant Of Use Of Land", duly signed, which provides for unrestricted access to and from the property. The home could be sold on site or moved providing that all outstanding lot rent and late charges were paid.

We trust that this will be acceptable to your clients.

Sincerely yours,



Donald B. Walters, Mgr.
Woodland Park


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December 20, 1996

Woodland Mobile Home Park
Wallcloud Parks Ltd.
Box 9, Group 148
Winnipeg, MB, Canada R5R 5R5
Telephone (204) 555-2261
Fax (204) 555-2261




December 20, 1996


Mr. Wayne Farkel
53 Water Street
Peterborough, Ont.
K2J 9M5


Dear Wayne:

In response to your recent request for a receipt for Income Tax purposes relating to the 1996 rent paid on Lot 34 Rock Bay in Woodland Park, I am writing to let you know that the lot is (and always has been) in the name of Jeannette Farkel (Linden).

It would therefore be our normal procedure to provide a rent receipt for 1996 in that name shortly after year end.

I should point out to you that rent receipts from one Province are usually not accepted by another Province for Tax Credit purposes....i.e. - if you lived for 10 months of a year in BC and moved to Manitoba for the last two months only the rent paid in Manitoba would be considered for Tax Credit purposes. Each Province has its' own Tax Credit system and some do not provide a Renter's Credit at all. I believe that this is the case in Ontario. However, if Mrs. Farkel requests that the 1996 rent receipt (or a portion thereof) be sent to you we will certainly oblige.

Sincerely yours,



Donald B Walters, Mgr.
Woodland Park


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