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February 21, 2011

Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549

We have been furnished with a copy of the response to Item 4.01 of Form 6-K for the event that occurred on February 1, 2011, to be filed by our former client, Forum National Investments Ltd. We agree with the statements made in response to that Item insofar as they relate to our Firm.

Very truly yours,

/s/ BDO CANADA LLP

Chartered Accountants

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