Our business was founded in 1970 and for the past 35 years, I have been a client of Soberman LLP. During my time working with Soberman, my business and personal interests have been addressed by a team including John Colomby, Don Borts, Charlotte Haber, and that, for the past twelve years, has been headed by Alan Wainer. As my account was moved from one generation to the next, the transition was seamless.

Over the past three decades, Soberman has provided to me a number of services including, auditing and accounting, assistance with business operations, tax, and succession and estate planning. In each engagement and with each professional who has worked on my account, I have received the highest level of quality personal service.

Today, working with Alan, I feel confident that my business and personal matters are being handled with the utmost care and competence. Alan applies a team approach and uses all the resources the firm has to offer to ensure that I receive quality service and advice in a timely and efficient fashion. I know that Alan will tell me what I need to hear, not just what I want to hear, and will design and implement plans that will help achieve my goals.

I highly recommend Soberman LLP as both business and personal advisors.

Isadore Nash, I.I. Nash Associates Ltd., Property Assessment Valuation and Taxation Consultants

I first met Daniel Edwards in 1999, when we were trying to determine the earnings loss resulting from equipment failure at one of our chemical plants in Northern Ontario. Considering the materiality and complexity of the loss, I had decided to seek a third party to provide expert assistance in this aspect of the claim and in doing so, after interviewing three reputable consultants, came across Mr. Edwards. We were suitably impressed with his obvious ability to comprehend both the business issues and the technical insurance questions, we were comfortable retaining him to assist us with the claim.

Since 1999, Daniel Edwards has assisted Marsulex Inc. in connection with various insurance matters involving earnings loss. In every instance, he has been able to identify the underlying business problems, guide our staff in developing necessary supporting data, and present a thorough and persuasive loss calculation. While it has often been necessary to gather extensive supporting data, Daniel has always been able to explain the relevant business issues with clarity, presenting his loss calculation in a formal report which is easy to follow, but contains all the data necessary to support its conclusion.

I would like to commend Daniel for his invaluable assistance to Marsulex over many years.

Mr. Peter Stott, Director, Risk Management and Regulatory of Marsulex Inc

I have been a client of Soberman LLP for over 30 years. I would highly recommend them because they have the most important attribute an accounting firm can have, which is loyalty to their clients. For over 30 years, they have been the backbone of my financial reporting and advisory life. They supported my business from infancy, working tirelessly to both provide the financial information we needed at the beginning stages, to enable us to grow and operate the business sensibly. As our companies grew, Soberman grew with us. For the past twenty years, Jerry Cukier has been the partner in charge of The Sports Clubs of Canada and our other operating entities. Jerry has shown consummate skill in providing the important financial advice we needed to meet bank objectives, grow the business without endangering capital, analytical services that enabled us to maximize returns from acquisitions and new operations, the tax planning abilities to enable us to maximize capital without impinging upon growth.

We have utilized many services over the past 30 years. We have grown from requiring bookkeeping to auditing, tax planning, growth advisory services, acquisition analysis and divestiture of businesses. Regardless of the advice required, Jerry Cukier and Soberman were always there when we needed them. The mark of a great accounting firm is that they work to your schedule, have the skills necessary to provide steady, conservative and objective business advice, provide help in dealing with financial institutions and government bodies, all without complaint and always within budgeted parameters. On a personal level, Jerry provides needed counsel for estate planning, deals with trusts and tax planning and is a reliable confidant for myself, my wife and our children.

I highly recommend the services of Soberman LLP. Whether it be audit, tax, estate, financial advice or just a steady hand, they are there for you.

Michael S. Levy, Casaral Inc.

Soberman LLP, and in particular Sam Zuk, have acted as the accountants/auditors for Mulvey & Banani International Inc. for greater than 20 years. Over this period of time we have come to view Sam not simply as our accountant but as an extension of our business. Sam has taken the time to familiarize himself with all aspects of our business, both personal and corporate, so that he may anticipate events and advise us accordingly. We look to Sam for advice on all of our business activities and in return we always receive the highest quality of service delivered in a prompt, professional and friendly manner.

Mr. Myron Washchyshyn, President, Mulvey & Banani International Inc.

We really appreciate the time and commitment that Karen Slezak has made to the Canadian Cancer Society. While assisting us as an Estate & Trusts presenter at our 2005 Fall Toronto Advisor event, Karen went beyond the call of duty with her research and preliminary work in helping us develop content. Her professionalism and dedication brought great value to our event. We truly value having an advisor of Karen's caliber as we build our offerings to help advisors better help their philanthropic clients.

Nancy Collett, Personal Giving, Canadian Cancer Society