Letter from MF…

Dear XXXXXXX,

I am working on two independent sources of project finance in addition to Sid. Good chance both will be papered up this week.

Either way Winfield still has to raise $50,000 prior to commencing 2008 audit. Where we are at right now is the 2008 audit book has been prepared by an independent CA firm in Vancouver, Manning Elliott.

The next step is to pay Manning Elliott $36,000 and then the new Auditor $15,000 to commence their work.

The project financing confirmation should make investors more reticent to our private placement.

Regards,