To Whom It May Concern:

Dear Sirs:

The Condominium Practice Group at Miller Thomson LLP represents over 600 Condominium corporations in southern Ontario, and has worked with most of the property management firms serving condominium communities since 1975.

As in any field, there are a few outstanding individuals and companies that provide exceptional value and service to their clients. Matthew and Gary Atkin, and G.S. Atkin Property Management Specialist Inc., fall squarely within this category.

They demonstrate, consistently, that their client's interests are paramount. They are 'doers' i.e., make good things happen for their communities, and it is a pleasure for the writer and for other members of our Condominium Practice Group to work with this exceptional firm in providing advice and assistance to condominium corporations.

Yours very truly,

John A. (Sandy) Kilgour
JAK/mp

To Whom It May Concern:

Peel Condominium Corporation No. 132 Board of Directors has worked closely with Matthew Atkin on an ongoing basis over the last three (3) years as an integral part of G.S. Atkin Management team that oversees our Corporation's daily activities.

In these times it is rare to find people who still put extra care and concern into their jobs, when I come across someone who goes the extra distance to accommodate a customer, I feel it should be recognized.

Matthew is very responsive and always pleasant no matter how small or large the concern. He handles the issues in a professional and efficient manner, which allows the other Board of Directors and myself to live and enjoy our neighbours and community in a peaceful environment.

I would like to commend Matthew for the admirable support he has provided Peel Condominium Coporation No. 132 and wish him continued success.

Best regards,

Lynda Y. Pagel
President
PCC 132

To whom it may concern:

G.S. Atkin Property Management Specialist Inc. has provided property management services to this corporation for over 20 years. I have worked with Gary as a board member and Vice-President and, more recently, with his son, Matthew, as a board member and President. These relationships have been characterized by mutual trust and confidence, and by a friendship which easily survives the disagreements and frustrations which are a natural part of what we do. Those predecessors with whom I have spoken agree completely with these sentiments.

We have found the company to be honest, extremely knowledgeable and candid. In particular, Gary and now Matthew make a point of knowing our residents and dealing with their idiosyncrasies remarkably well.

Yours truly,
Bill Booth
President
Peel Condominium Corporation No. 98

To Whom It May Concern:

Re: Peel Condominium Corporation No. 353

As President of Peel Condominium Corporation 353, I can affirm without reservation, that we are entirely satisfied with the service provided by G. S. Atkin and his management team. Gary Atkin himself brings a unique range of experience, extending over more than 30 years and the management of a considerable variety of condominium corporations. Thus he brings to our situation not only extensive knowledge of reputable support firms and trades, but is literally available 24/7 to address not only routine but emergency issues in a timely fashion. As well, his familiarity with leading edge technology has enabled us, for example, to retrofit our common area lighting with significant savings in energy costs.

Sincerely,
C. Douglas Jay
President P.C.C. 353

To Whom It May Concern:

Re: G.S. Atkin Property Management Specialist Inc.

I have been the president of the board of directors of PCC 170 for over 20 years. We have had many managament companies and even more property managers to deal with.

It is sufficient to say that since, November 1, 2000 when GSA Property Management Specialist Inc., Gary Atkin, President, and later Mathew Atkin, Vice President began managing PCC 170, the board of directors is no longer required to participate in the day-to-day running of the building.

The board sets direction and we are afforded the luxury of knowing that the execution of our policies is in capable and experienced hands.

Yours truly,
Peter Danos
President
Peel Condominium Corporation No. 170