THE NEPTUNE SOCIETY, INC. 4312 Woodman Avenue, Third Floor Sherman Oaks, California 91423 Telephone: (818) 953-9995 October 14, 2003

EXHIBIT 1

THE NEPTUNE SOCIETY, INC.
0000 Xxxxxxx Xxxxxx, Xxxxx Xxxxx
Xxxxxxx Xxxx, Xxxxxxxxxx 00000
Telephone:  (000) 000-0000

October 14, 2003

VIA FACSIMILE:   000-000-0000

Xx. Xxx X. Xxxx
The Apogee Companies, Inc.
0000 Xxxxxxxx Xxxxx, Xxxxx 000
Xxxxxxx, Xxxxxxxxxx 00000

         Re:   Termination of Letter of Intent

Dear Xxx:

         The purpose of this letter is to confirm our agreement to terminate without liability, effective as of the date first above written, the letter of intent dated August 25, 2003 between The Neptune Society, Inc. (“Neptune Society”) and The Apogee Companies, Inc. (“Apogee”). We understand that both parties remain subject to the confidentiality provisions after the termination of the letter of intent and that each party will return to the other all confidential information provided after the date of the letter of intent. You may forward the confidential information regarding Neptune Society to my attention at the above address and we shall forward to you any confidential information regarding Apogee to you at your address above.

         If the foregoing is consistent with your understanding of our agreement, please indicate so by signing and returning a copy of this letter to me at the above address or by facsimile at 000-000-0000.

Very truly yours,

The Neptune Society, Inc.


/s/ Xxxxx Xxxxxx
Xxxxx Xxxxxx
Chief Executive Officer

Acknowledged:
The Apogee Companies, Inc.

/s/ Xxx X. Xxxx               
Xxx X. Xxxx
Chief Executive Officer

cc:  Xxxxxxx Xxx, Xxxxxx & Xxxxxxx LLP