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FROCOR INC

4360 Ch COTE-DE-LIESSE #201

MONT-ROYAL   QC.   H4N2P7

T:  514 737-4777

ROBERT CORBER, CPA,CA,  PARTNER

GARY FROHLICH , CPA,CA,  PARTNER

COMPTABLES PROFESSIONNELS AGREES

CHARTERED PROFESSIONAL ACCOUNTANTS

COMPTABLES PROFESSIONNELS AGREES

CHARTERED PROFESSIONAL ACCOUNTANTS