February 12, 1999 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Ladies and Gentlemen: Reference is made to the Master Transaction Agreement dated as of January 29, 1999, (the "Agreement"), among (i) 3578275 Canada...

 
                                                                     EXHIBIT 2.2



                                    February 12, 1999



Securities and Exchange Commission
000 Xxxxx Xxxxxx, X.X.
Washington, D.C.  20549

Ladies and Gentlemen:

     Reference is made to the Master Transaction Agreement dated as of January
29, 1999, (the "Agreement"), among (i) 3578275 Canada Inc., a Canadian
corporation; (ii) Omega Holdings, Inc., a Delaware corporation; and (iii) the
Selling Participants (as defined in the Agreement), which is an exhibit to the
Registrant's Current Report on Form 8-K (the "Current Report") filed today with
the Securities and Exchange Commission (the "Commission").  The Registrant
hereby agrees to furnish to the Commission, upon request, a copy of any annex,
schedule or exhibit to the Agreement omitted from the copy of such Agreement
filed as an exhibit to the Current Report.

                                    Very truly yours,

                                    OMEGA CABINETS, LTD.



                                    By: /s/ Xxxxxx X. Xxxxx
                                       -------------------------------
                                    Name:  Xxxxxx X. Xxxxx
                                    Title:   President