KPMG LLP Chartered Accountants Yonge Corporate Centre 4100 Yonge Street, Suite 200 Telephone (416) 228-7000 Toronto, ON M2P 2H3 Telefax (416) 228-7123 CANADA www.kpmg.ca KPMG LLP, a Canadian owned limited liability partnership established under the laws of Ontario, is the Canadian member firm of KPMG International, a Swiss non-operating association. PRIVATE AND CONFIDENTIAL Mr. Enrico Moretti Carbonaro Stewart Kligerman & Sugar LLP 390 Bay Street, Suite 1600 Toronto, Ontario M5H 2Y2 June 26, 2002 Dear Mr. Moretti: Re: Telum International Corporation We are the auditors of Telum International Corporation (formerly ActFit.Com Inc.) and have been engaged to issue an audit opinion on the consolidated financial statements fo the year ended December 31, 2001. We understand that the registrant must file Form 20-F and its respective financial statements by June 30, 2002. We further understand that the registrant will not be able to meet its requirement and as such is seeking to notify the commission pursuant to Rule 12b-25. Further to Rule 12b-25, Notification of Late Filing, in regards to KPMG LLP and the expression of our audit opinion on the consolidated financial statements of Telum International Corporation for the year ended December 31, 2001, we have the following comments. Based on our audit work completed to date and subject to further work required, we anticipate that the audit report on the consolidated financial statements will be issued without reservation. However, given that we have not been provided certain information on a timely basis, we are not currently in a position to satisfy our internal review and approval requirements in order to be able to issue an audit report on the consolidated financial statements. Specifically, we noted the follwing: 1. We were not provided Form 20-F on a timely basis to adequately review the documents and provide our comments. 2. The financial statements will contain disclosures regarding a Canadian to U.S. GAAP reconciliation and U.S. GAAP issues for which we require additional time to complete our reconciliation to our satisfaction. 3. Given the above, there are certain individuals involved with the issuance of the audit report on the December 31, 2001 consolidated financial statements that are unable to review such information in a manner consistent with the reporting deadline. Involvement of additional individuals is logistically impractical and would, in any event, have added an additional amount of expense to the registrant that would have been prohibitive. Should you have any questions regarding the above, please contact the undersigned at 416-228-7213. We hereby consent to the filing of this letter as an exhibit to Form 12b-25. Yours very truly, /s/ Bruce J. Toner --------------- Bruce J. Toner Partner /cw Attachment