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Exhibit A
<H1>Letter for Incorporation</H1>

Date: September 23rd, 1998<BR>
Reference:_____________
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To: Corporations Directorate<br>
Industry Canada<br>
9th Floor, Jean Edmonds Tower South<br>
365 Laurier Avenue West<br>
Ottawa, Ontario  K1A 0C8
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Enclosed herewith are:
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<LI><A HREF="ic-application.html">Application for Incorporation</A>
(2 copies) in the name <B>MOO Canada</B>

<LI><A HREF="ic-affidavit.html">Affidavit of Bona Fides</A> (or Statutory Declaration)
of one applicant sworn (declared) before a commissioner for taking oaths.

<LI><A HREF="ic-laws.html">By-laws</A> (1 copy), customized (not previously reviewed),
with <A HREF="ic-checklist.html">checklist</A> duly completed.

<LI>A cheque payable to the Receiver General for Canada in the amount
of $15.00 being the filing fee for searching one proposed name.

<LI>Cheque for $200 payable to the Receiver General for Canada.
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The street address of the Head Office is:<PRE>
 425 Cloverdale Rd
 Ottawa, Ontario
 K1M 0Y5</PRE>
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Instructions for returning Letters Patent to the undersigned when
issued: <I>Regular mail</I><PRE>
 Dax
 425 Cloverdale Rd
 Ottawa, Ontario
 K1M 0Y5
 (613) 749-9832</PRE>
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