ALLAN QUATTRIN
                       --------------
              c/o 45630 Citrus Street, Suite E
                      Indio, California
                        U.S.A. 92201




October 26, 2004

VIA FAX     (604) 684-0916
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P--CE Computers, Inc.
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c/o 2550 - 555 W. Hastings St.
Vancouver, B.C.
V6B 4N5

Attention:  The Board of Directors

Dear Sirs:

Re:       P--CE Computers, Inc. (the "Company")
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          Non-accrual of all outstanding salary owed to Allan Quattrin under the
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          Management Agreement up to August 31, 2004
          ------------------------------------------

Please be advised that I hereby agree and acknowledge that no compensation owing
from the Company to myself under the  Management  Agreement  between the Company
and myself,  dated August 1, 2002, will be accrued from August 1, 2002 to August
31, 2004.  However,  after August 31, 2004, any non-payment of salary owing from
the  Company to myself  under the above  mentioned  Management  Agreement  shall
accrue.

If you have any questions or concerns, please contact me.

Yours very truly,


/s/ Allan Quattrin

ALLAN QUATTRIN