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EXHIBIT 10.2 [FIRST NATIONAL LOGO] FINANCIAL CORPORATION May 12, 2005 Steelbank Tubular Inc. 2495 Haines Road Toronto, Ontario L4Y 1Y7 ATTENTION: MR. PETER FARQUHAR Dear Sirs: RE: STEELBANK TUBULAR INC. 2495 HAINES ROAD, TORONTO, ONTARIO. First...