Roland Bertin

Polar Hedge Enhanced Income Trust Closed-End Investment Fund/Investment Trust. The Trust's investment objective is to provide holders of Trust Units with a superior, stable rate of return. Polar Fund Management Inc. manages the Trust. Polar Securities Inc. an affiliate of the Manager, is the Trust's investment advisor. The company is incorporated in April 18, 1997 and is headquartered in Toronto.

Tiomin Resources Inc. is a mining company traded on the TSX (Toronto Stock Exchange) with a focus on the exploration and development of gold, base metals and titanium mineral sands projects. Projects include 100% ownership of the Kwale titanium and zirconium deposit in Kenya and 49% of the Pukaqaqa copper and gold deposit in Peru. The company was founded in 1992 and is headquartered in Toronto, Canada.

Part of BCKP Ltd., Tiomin China Ltd. mines for minerals. The company is based in Toronto, Canada. Tiomin China was acquired by Tiomin Resources, Inc. on September 26, 2008 for $1.89 million.

Vaaldiam Mining, Inc. is Canadian junior mining company. It is engaged in the acquisition, exploration and development of mineral properties in Brazil. The company also holds investments in companies with advanced mineral projects as well as royalty interests in diverse minerals which includes: gold, copper, rutile, ilmenite, zircon, zinc and diamonds. The company was founded on October 5, 1992 and is headquartered in Toronto, Canada.