S.P.THERMAL SYSTEMS INC. 4504 GREEN MEADOW BLVD. BEAMSVILLE, ONT.

L0R 1B5

NATURAL GAS

975 - 1050 BTU/CU FT (AVERAGE 1000 BTU/CU FT)

IF COST / 1000 CU FT THEN BTU / 1000 CU FT = 1004000 BTU IF COST / CU METER THEN BTU / CU METER = 35456 BTU IF COST / CU FT THEN BTU /CU FT = 1004 BTU

PROPANE LP

91500 BTU/U.S GALLON OR 2516 BTU/ CU FT **** 109900 BTU/IMP GALLON (CANADIAN) OR 3022 BTU / CU FT

IF COST /IMP GALLON THEN BTU /IMP GALLON = 109900 BTU IF COST /IMP LITRE THEN BTU /IMP LITRE = 24207 BTU IF COST /US GALLON THEN BTU /US GALLON = 91500 BTU IF COST / US LITRE THEN BTU / US LITRE = 24270 BTU

IF COST /CU FT US THEN BTU /CU FT US = 2516 BTU IF COST CU FT IMP THEN BTU /CU FT IMP = 3022 BTU

# 2 OIL

137390 BTU /GALLON U.S 168000 BTU / GALLON IMPERIAL (CANADIAN)

IF COST / IMP GALLON THEN BTU / IMP GALLON = 168000 BTU IF COST / IMP LITRE THEN BTU / IMP LITRE = 36955 BTU IF COST / US GALLON THEN BTU / US GALLON = 137390 BTU IF COST / US LITRE BTU / US LITRE = 36442 BTU

DIESEL OIL IF COST / US GALLON THEN BTU / US GALLON = 143219 BTU IF COST / LITRE US THEN BTU / US LITRE = 38000 BTU IF COST / IMP GALLON THEN BTU / IMP GALLON = 172000 BTU IF COST / IMP LITRE THEN BTU / IMP LITRE = 37835 BTU

143219 BTU / US GALLON 172000 BTU / IMP GALLON

FROM: STEPHEN FOSTER PH: 905 563 8651 FAX: 905 563 6234

S.P.THERMAL SYSTEMS INC. 4504 GREEN MEADOW BLVD. BEAMSVILLE, ONT. L0R 1B5

THERM UNIT - WHERE 1000 BTU / CU FT GAS IF COST / THERM THEN BTU / THERM = 1000000BTU 1000,000 BTU

# 1 OIL =

135000 BTU /GALLON

IF COST / US GALL THEN BTU / US GALL = 135000 BTU IF COST / US LITRE THEN BTU /US LITRE = 35809 BTU

ELECTRICITY # 4 OIL

3414.4 BTU / KWH

147000 BTU / US GALLON 176400 BTU / IMP GALLON (CANADIAN)

IF COST / US GALLON THEN BTU / US GALLON = 147OOO BTU IF COST / US LITRE THEN BTU / US LITRE = 38992 BTU IF COST / IMP GALLON THEN BTU / IMP GALLON = 176400 BTU IF COST / IMP LITRE THEN BTU / IMP LITRE = 38855 BTU

# 5 OIL
(BUNKER)

146610 BTU / US GALLON 180000 BTU / IMP GALLON (CANADIAN)

IF COST /US GALLON THEN BTU /US GALLON = 146610 BTU IF COST / US LITRE THEN BTU / US LITRE = 38888 BTU IF COST / IMP GALLON THEN BTU / IMP GALLON = 180000 BTU IF COST / IMP LITRE THEN BTU / IMP LITRE = 39650 BTU

# 6 OIL

148159 BTU / US GALLON 178000 BTU / IMP GALLON (CANADIAN)

IF COST / US GALLON THEN BTU / US GALLON = 148159 BTU IF COST / US LITRE THEN BTU / US LITRE = 39300 BTU IF COST / IMP GALLON THEN BTU / IMP GALLON = 178000 BTU IF COST / IMP LITRE THEN BTU / IMP LITRE = 39207 BTU

FROM: STEPHEN FOSTER PH: 905 563 8651 FAX: 905 563 6234

S.P.THERMAL SYSTEMS INC. 4504 GREEN MEADOW BLVD. BEAMSVILLE, ONT. L0R 1B5

GASOLINE:

130000 BTU / US GALLON 156000 BTU / IMP GALLON (CANADIAN)

IF COST / US GALLON THEN BTU / US GALLON = 130000 BTU IF COST / US LITRE THEN BTU / US LITRE = 34483 BTU IF COST / IMP GALLON THEN BTU / IMP GALLON = 156000 BTU IF COST / IMP LITRE THEN BTU / IMP LITRE = 34315 BTU

KEROSENE:
IF COST / IMP GALLON THEN BTU / IMP GALLON = 167000 BTU IF COST / IMP LITRE THEN BTU / IMP LITRE = 36735 BTU IF COST / US GALLON THEN BTU / US GALLON = 139000 BTU IF COST / US LITRE BTU / US LITRE = 36870 BTU

139000 BTU / US GALLON 167000 BTU /IMPERIAL GALLON

FROM: STEPHEN FOSTER PH: 905 563 8651 FAX: 905 563 6234