Subject : Confirmation of business relationship with Siding Tools Industries

Dear Sir/Madam,

We hereby confirm that our company has been doing business with Siding Tools Industries inc. for over five years.

We can attest that the siding cutting tools developed and manufactured by Siding Tools Industries Inc. such as the ProKut and the Universal Kut are extremely well designed and very much appreciated by construction contractors.

Furthermore, the professional attitude and the attention to details of the people working for the Siding Tools Industries Ltd. make them a highly valued business partner.

Please do not hesitate to contact us if you require further information.

Sincerely yours.

Geoff Bernstein

Director of Marketing