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Monday, November 2, 2009
Securities and Exchange Commission
Mr Patrick Gilmore
Accounting Branch Chief
Division of Corporate Finance
VIA EDGAR
Ref: 333-06718
Dear Sir,
Reviewed Financial Statements for First Quarter ending February 28, 2009 have been electronically filed.
Comments made in your letter dated September 17, 2009 have been addressed.
We are currently working on the comments pertaining to the Year End 2008 Financial Statements so they comply with the 10K filing requirements.
Please note that all correspondence via Fax should be addressed directly to myself at 450 314 2292.
Yours truly,
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Claude Gingras
Vice-President Corporate Affairs.
_______________________________________________________________
300 Avenue des Sommets,
Suite 1806
Verdun, QC
H3E 2B7
514 731 8776