Attention: Mr. Barry Appleton, Managing Partner

Dear Sir:

Subject: Mesa Power Group, LLC v. Government of Canada

Deloitte LLP (“Deloitte”) has been retained, as professional advisors, by Appleton & Associates International Lawyers (“Counsel”) in connection with Counsel’s representation of Mesa Power Group, LLC (the “Company” or “Mesa Power”) in respect of the above-noted mater.

We have been asked by Counsel to prepare an expert’s report quantifying the estimated economic losses (the “Economic Losses”) suffered by the Company as a result of the alleged actions of the Government of Canada (“Canada”) as at November 25, 2009, January 21, 2010 and May 29, 20101 (collectively, the “Valuation Dates”).

Our report has been prepared in conformity with the Practice Standards of The Canadian Institute of Chartered Business Valuators (the “CICBV”) for an Expert Report2. No part of Deloitte’s fee is contingent upon the conclusions reached in our report or any action or event contemplated in, or resulting from the use of, the report. The principal experts and other staff involved in the preparation of the report acted independently and objectively in completing this engagement.