Dear Steven:

For your reference, we enclose a copy of the label, which in a transparent form, we placed on the bottom of each of the plexiglas cases containing a Morpho-Blue Butterfly.

As mentioned, we acted as tax counsel in the split up of Canadian Pacific Ltd. (a large Canadian public conglomerate) into five separate public companies.

Doing such split up on a tax deferred basis is rather a complex ordeal, commonly referred to as a "butterfly" transaction. Accordingly, your encased butterflies were ideally suited for us to present to the various participants as a memento at the closing dinner.

They were very well received and are now prominently displayed in offices in Canada, U.S. and the UK.

You do fine work and your service is timely and responsible.

Yours very truly.

FELESKY FLYNN LLP        CALGARY, ALBERTA CANADA

BRIAN A. FELESKY        KEN SKINGLE                       April 4, 2002