KPMG meeting invitation coming (gn!)

Tim and Paul:



I am working with KPMG in Canada to find ways that we can move cash from
Canada into the U.S. without adverse tax implications.  As a part of our
planning, we are exploring a transfer pricing option.  To vet this option,
someone from KPMG will be sending you a meeting invitation to talk to you
about the business and how TheKey in the U.S. supports Canadian
operations.  It will be important to support the fact that the U.S.
provides a significant amount of support or direction to Canadian
operations for this tax strategy to be effective.



Thank you in advance for working with your schedule to accommodate this
important meeting.  Let me know if you have questions.



*gerri nath*

Chief Accounting Officer | *TheKey*

Mobile: 561.879.0132



<http://www.thekey.com/>