Retirement Notification Letter

Mr. Bruce Watson

Director- Administration Department

Best Equipment Inc.

Dear Mr. Bruce,

I here by confirm your notification of retirement and reliving you from the post of Director- Administration Department from Best Equipment Inc. on January 25, 2012. I hope you have had a great tenure with our company.

I truly appreciate your valuable contribution and dedication towards Best Equipment Inc. You have always fulfilled your responsibilities as boss and done duties as employee for the corporation. Management has always noticed and appreciated your punctuality and sincerity towards company rules. Your strong observations in your department, have achieved a mile stone.

I have issued a notice to personnel department to prepare your documentation. You will get all your funds and dues cleared from account department a day before your official farewell.

Wish you good health and all the best for your near future.

Regards,

James Lay

Chairman

Best Equipment Inc.

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