MEYERS NORRIS PENNYup

May 3, 2004

L'Association des Francophones de Nanaimo
30 - 1925 Bowen Road

Nanaimo, BC

V9S 1H1

Board of Directors:

This letter will confirm the arrangements discussed with you regarding the services we will render to L'Association des
Francophones de Nanaimo (the "Association") commencing with the fiscal year ending March 31, 2004.

We shall examine the statement of financial position of L'Association des Francophones de Nanaimo as at March 31, 2004 and
the related statements of changes in net assets, operations and cash flows for the year then ended. Our examination will be
made in accordance with Canadian generally accepted auditing standards, and accordingly, will include tests of the accounting
records and such other auditing procedures, as we consider necessary in the circumstances.

The operations of the Association are under the control of management, which has responsibility for the accurate recording of
transactions and the preparation of financial statements in accordance with Canadian generally accepted accounting principles.
Part of management's responsibility includes the design and maintenance of an appropriate system of internal control to ensure
the accounting records are reliable and to safeguard the Association's assets.

At the conclusion of our examination, we will submit to you a report containing our opinion on the financial statements. If,
during the course of our work, it appears for any reason that we will not be in a position to render an unqualified opinion on
the financial statements, we will discuss this with you.

Our examination will be directed to the expression of our opinion on the aforementioned financial statements taken as a
whole. You should understand that our work will be based primarily upon selected tests of the accounting records and related
data, and, therefore, will not include a detailed check of the Association's transactions for the period. Therefore, due to
selective testing of data, there is a risk that errors, irregularities, fraud and illegal or possibly illegal acts, if they exist, will not
be detected. However, we will plan our examination to search for errors or irregularities that would have a material effect on
the financial statements. Should any errors, irregularities, fraud, illegal, or possibly illegal acts come to our attention, we will
report them to you.

We will consider the Association's internal control over financial reporting solely for the purpose of determining the nature,
timing and extent of auditing procedures necessary for expressing our opinion on the financial statements. This consideration
will not be sufficient to enable us to render an opinion on the effectiveness of internal control over financial reporting nor to
identify all significant weaknesses in the Association's system of internal financial controls. However, we will inform the
appropriate level of management of any significant weaknesses in internal control that come to our attention.

If the Association plans any reproduction or publication of our reports, or a portion thereof, printers' proofs of the entire
documents should be submitted to us in sufficient time for our review. It will also be necessary for you to furnish us with a
copy of the printed report. Further, it is agreed that in any electronic distribution, for example on L'Association des

wai an independent member of CHARTERED ACCOUNTANTS & BUSINESS ADVISORS
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