May 7th, 2002

I HAS HAT

hmm....

WITHOUT PREJUDICE


Mr. Costelloe,

I note correspondence was sent to you today from Ms. Dix, our Domains
Manager, providing you with the necessary information to effect the transfer
of the domain name to TELUS. We still await receipt of your written
confirmation that you will not now, or at any time in the future, register
any domain name that includes a trade-mark owned by TELUS.

As I indicated to you in our telephone conversation, we take issue with the
comments you have posted on www.teluscorp.com and accordingly, we will not
be extending the date for compliance with the conditions contained in our
letter dated May 2, 2002.

I trust we will be able to fully resolve this matter, on or before May 8,
2002.