Aug 23/04

To Whom It May Concern;

I had the privilege of working with Bernie Pirot for 11 years from February 1992 to October of 2003. In this time we worked very closely together. Bernie was our controller and in this capacity was responsible for billing of accounts, accounts receivable and payables, tax submission, preparing schedules for audit, preparing statements for month end and year end. In addition to this he did the payroll for both office and union staff. Bernie also took a leading role in the computer system in inquiring and implementing new programs, troubleshooting and purchasing new equipment, and training.

I can say there are few people who can continually work and complete deadlines day in and day out without feeling the pressure, but he always did and managed to keep a sense of humor, pride and compassion.

I found Bernie to always be looking for ways that would enable staff and of course the company to be more efficient He was always a person I could count on and continually dealt with customer relations, staff questions and demands.

Bernie always showed great enthusiasm and initiative. He has great communication skills and has a very outgoing personality.

I am sure that he will be a definite asset to the organization who secures him for his services.

Yours Truly;

Barry Knutson
Branch Manager
Ardel Steel Ltd.

To Whom It May Concern

January 10, 2005

Dear Sir /Madam:

Re: Reference for Bernie Pirot

I had the privilege of having Bernie assist with a number of the accounting and finance functions in relation to the Grey Cup held in Regina in 2003. Bernie stepped into a difficult role during the height of activity for this event and was of great assistance in organizing our financial affairs and reconciling a number of accounts. I found Bernie had a wide variety of skills and practical experience in a number of areas including accounting, GST, payroll taxes and general business matters. Bernie also demonstrated strong interpersonal skills in dealing with various individuals involved in the event and was diligent in his follow up in various issues. I would not hesitate in recommending Bernie as a strong candidate to assist with similar accounting and finance matters.

Yours very truly;

Bruce W. Willis, CA
AVP Finance Grey Cup 2003