UNITED STATES DISTRICT COURT

                                EASTERN DISTRICT OF PENNSYLVANIA


                   _______________________________
                                                   )
                   COLMEN CAPITAL ADVISORS INC,   )
                                                   )   CIVIL ACTION - LAW
                                        Plaintiff  )
                                                   )   No 03-6849
                   v                              )
                                                   )
                   POLAR PLASTICS, INC            )
                   POLPART PLACEMENTS, INC,       )
                   POLAR PLASTICS, LTD,           )
                   3488161 CANADA, LTD            )
                   POLAR PLASTICS (NC), INC       )
                                                   )
                                        Defendants)
                   _______________________________)


                                    EXAMINATION ON DISCOVERY

                                 TESTIMONY OF Mr DREW DORWEILER

                              Held at the offices of Wise, Blackman
                                 1 Place Ville Marie, Suite 3430
                                     Montreal (Que), Canada

                                      On November 8th, 2004



                   TELEPHONE APPEARANCES:

                   Mr FRANK SCHWARTZ
                   Counsel for Plaintiff

                   Mr TIMOTHY RUSSEL
                   Counsel for Defendants



                                        GEORGETTE SAVOIE
                                    Official court reporter   
 


                      November 8th, 2004                                 
                                                                         
                                            - 2 -                        


                                      TABLE OF CONTENTS

                                                                      PAGE

                      LIST OF EXHIBITS                                   3

                      LIST OF OBJECTIONS                                 4

                      Witness: Mr Drew Dorweiler

                      EXAMINED BY Mr TIMOTHY RUSSEL                     8
                                    ____________________  
 


                      November 8th, 2004                                 
                                                                         
                                            - 3 -                        


                                      LIST OF EXHIBITS

                                                                      PAGE


                      EXHIBIT WISE 1:   Document entitled \"Valuation of
                                        the Issued Shares of Polar
                                        Plastics Inc\",  issued by Wise,
                                        Blackman, dated November 17, 2003                                                                         11




                                    ____________________  
 


                      November 8th, 2004                                 
                                                                         
                                            - 4 -                        


                                   LIST OF OBJECTIONS (i)

                                                                      PAGE


                      OBJECTION 1:
                      Q      [37] In relation to the amount of time 
                              Mr Wise spent on it, can you give me 
                              some proportional estimate? Did you 
                              spend twice as much as him, three 
                              times as much?                            15

                      OBJECTION 2:
                      Q      [69] Well, I guess my question is how 
                              did you determine that that was a
                              significant date? Were you told that 
                              was the date as of what you should 
                              value the shares?                         20

                      OBJECTION 3:
                      Q      [76] Explain to me how one goes about 
                              doing an asset-based approach without
                              valuing the assets?                       21

                      OBJECTION 4:
                      Q      [83] You are aware, are you not, that 
                              one of the assets of Polar US subsequent
                              to the Radnor asset sale was a Note,