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                                                                    EXHIBIT 99.5
 
   
                                                                27 February 1998
    
 
Private & Confidential
 
The Board of Directors and Stockholders
of Sparkling Spring Water Group Limited
BT Alex Brown Incorporated
Natwest Capital Markets Limited
 
c/o BT Alex Brown Incorporated
130 Liberty Street
New York, NY 10006
 
Dear Ladies and Gentlemen:
 
Marlborough Employment Limited and Subsidiaries ("Marlborough")
 
   
     We conducted our audit of the financial statements of Marlborough on pages
F-68-78 of the Prospectus of Sparkling Spring Water Group Limited, included in
the Registration Statement on Form F-4 (File No. 333-43061), in accordance with
auditing standards generally accepted in the United Kindgom which do not differ
significantly from auditing standards generally accepted in the United States of
America.
    
 
                                          Your faithfully
 
                                          Kidsons Impey