GREENBERG & Company Certified Public Accountants 500 Morris Avenue Springfield, NJ 07081 (973) 467-3838 FAX (973) 467-3184 February 25, 2003 Mr. Tim Carruthers Mr. Corey Sawchuk President, Chief Executive Officer and Chief Financial Officers Daine Industries, Inc. C/o Westport Cruise Corporation 6603-99th Street Edmonton, Alberta, Canada T6E 3P7 Dear Messrs. Carruthers and Sawchuk: This is to confirm that the client-auditor relationship between Daine Industries Inc. (Commission File Number 000-17330) and Greenberg & Company LLC CPA's has ceased. Sincerely, By:/s/Greenberg & Company LLC CPA's - ------------------------ Greenberg & Company LLC CPA's Cc: Office of the Chief Accountant SECPS Letter File Securities and Exchange Committee Mail Stop 9-5 450 Fifth Street, NW Washington, DC 20549