Excel Telecommunications (Canada) Inc.
Place Bonaventure
900, rue de la Gauchetiere Ouest
C.P. 1319
Montreal, Quebec
Canada
H5A 1H1

Wednesday, November 7, 2001

Mr. Tom Kennedy
P.O. Box 9333
Ottawa, Ontario
K1G 3V1

Dear Mr. Kennedy:

We have carefully reviewed your letter as well as made numerous verifications concerning the tax-exempt status of members of the International Humanity House. Unfortunately, as per the information we were given, your card is not valid. According to our information, only diplomatic personnel and native people living on a reserve are exempt of taxes.

We will therefore not be able to credit either PST or the GST from your long distance bills. Please note that our internal policy is very specific concerning tax exempted customers and according to our information, members of the International Humanity House are not exempt of taxes. We invite you to provide us with any additional information about your status or refer us to the proper instances for confirmation. Once it is received, we will gladly make any applicable credits. We are aware that this might cause you some inconvenience and we apologise for the additional delays. We are waiting for your response and thank you for your patience and understanding.

We remain at your disposal for any future questions and comments and can be reached toll free at 1.877.866.0865 between 9 AM and 9 Pm from Monday to Saturday and until 5 PM on Sunday. We can also be reached by email at canadaweb@excel.com

Sincerely,

Customer Care
Excel Telecommunications (Canada) Inc.
www.excel.com/canada