NOTICE TO UNITHOLDERS

In connection with the sale of substantially all of the assets of Terrawinds Resources Corp., Unitholders of SWEF LP are entitled to be indemnified for the taxes payable by them arising from Terrawinds' reduction of the amount of CEE previously renounced in respect of the 2005 taxation year. Unitholders will not be indemnified for interest payable in respect of those taxes. A Tax Indemnity Fund has been established to pay these claims. TERIDA, the Tax Indemnity Payment Agent (the Payment Agent), will process Claims and disburse the Tax Indemnity Funds to Unitholders.

An online claims process has been established to indemnify Unitholders. This online claims submission process is highly automated, efficient and secure. It includes encrypted electronic communication between the Unitholder and the Payment Agent, to protect the confidential information of Unitholders. In addition, it provides real time online access to claims so that, at all times, a Unitholder has complete knowledge of the status of his/her claim.

NOTE:

• If you are a Unitholder, click here to reach the Online Claims System web page. 
  
  
• Letter to Unitholders of April 10, 2012 - SWEF Terrawinds Resources Corp. Extends Filing Period for Tax Indemnity Claims to July 31, 2013. To review this letter, click here.
  
  
• Letter to Unitholders of November 13, 2008 - Current Situation at SWEF. To review this letter, click here.
  
  
• Letter to Unitholders of August 29, 2008 - Alternative Steps for Accelerating the Tax Indemnity Refund Process.  To review this letter, click here.
  
  
• For more information about SWEF LP, click on the SWEF LP Website link below.
  
  
• For a summary of the online claims process, click here.
  
  
• For answers to Frequently Asked Questions about the Tax Indemnity Fund, the Payment Agent, and the claims process, click here.
  
  
• The Payment Agent can be contacted by phone and via email to assist with questions relating to the Online Claims Process. 
  Click here to obtain the Payment Agent's contact information.
  
  
• Questions relating to matters other than the payment agent registration and filing process should be directed to judsonmartin@sweflp.com .
  
  
• This website may be updated from time to time. If any noteworthy changes are made, they will be identified on this page.