<DOCUMENT>
<TYPE>EX-99.3
<SEQUENCE>69
<FILENAME>y99327exv99w3.txt
<DESCRIPTION>LIST OF PARTIES TO THE FORM OF AGREEMENT IN EXHIBIT 10.15
<TEXT>
<PAGE>
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                                                                               .
                                                                    EXHIBIT 99.3


                               RETENTION PACKAGES
                               ------------------

<TABLE>
<CAPTION>
NAME                          PERCENTAGE OF BASE SALARY          SECTOR GROUP
----                          -------------------------          ------------
<S>                           <C>                               <C>
Benoit Boutet                            10%                       Bathroom
Patrice Henaire                          20%                       Bathroom
Jean Rochette                            35%                       Bathroom
Guy Berard                               20%                       Bathroom
Terry Rake                               20%                         Spas
Daniel Stewart                           20%                    Bathroom (KSD)
</TABLE>


</TEXT>
</DOCUMENT>