Accounts are due upon presentation. Interest will
be charged at the rate of 1 1/4% per month (15% per
annum) on accounts over 30 days.

We trust the foregoing sets out the terms of our
engagement. We shall be pleased to discuss these terms
further with you at any time, particularly should your
requirements change in the future. The arrangements
outlined in this letter will continue in effect from
year to year unless mutually changed.

If you have any questions about the contents of this
letter, please raise them with us. If the services
outlined above are in accordance with your requirements
and if the above terms are acceptable to you, please
sign the copy of this letter in the space provided and
return it to us. We appreciate the opportunity to be of
service to your Companies.

Yours very truly,
SmytheRatcliffe
Chartered Accountants

The terms set out above are agreed and consented to:

Date: February 24,2003
LUCKY 1 ENTERPRISES INC.

Per:
Mr. Bedo Kalpakian