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Canadian Pacific Railroad Purchase of DM&Ecpo,~rararc~~+iAty PA C ~ P ~ i.r 1a `at October 30, 2008 Mayor Roy Buol City of Dubuque 50 W. 13th St. Dubuque, IA 52001 Dear Mayor Buol: FJ (Fred} Green President and Chief Executive Officer Suite 500 Gulf Canada Square 401 - 9'" Avenue SW Calgary AB T2P 4Z4 Tel: (403) 319-7555 Fax: (403) 205-9000 fred_green@cpr.ca Canadian Pacific's (CP) acquisition of the Dakota, Minnesota & Eastern Raihoad Corporation {DM&E) and its subsidiaries: Iowa, Chicago & Eastern Railroad (IC&E) and Cedar American Rail Holdings has been declared officially final by the US Surface Transportation Board (STB). This is a significant day for CP, DM&E and IC&E. The DM&E and IC&E rail networks are an excellent fit for Canadian Pacific making this a strategic end-to-end addition. While the STB announced its decision on September 30, 2008, regulatory requirements stipulated a 30-day administrative period whereby registered participants could file fmal requests for information, clarification or conditions. This 30-day period does not change the STB's September 30 announcement, whereby all requests for conditions other than those agreed to voluntarily by CP were denied. Now that the acquisition is fmal, we look to build on the significant improvements the DM&E and IC&E have made in operating efficiency and safety. We have committed to invest $300 million into the DM&E and IC&E's rail infrastructure to ensure safe and fluid operations across our entire network over the next several years. With the regulatory process complete, we will continue to examine the option to build into Wyoming's Powder River Basin coal field. This decision, however, remains contingent on several conditions such as access to a right- of-way land corridor, mine and utility contracts and an economic and regulatory environment that would support an investment of this magnitude for the long term. As of today, no decision has been made on the whether or not we will build the extension. We're building strength and looking to create value for our investors, customers, employees and communities through which we operate. This acquisition will increase revenue, create jobs and boost local economic vitality for the conunuiuties along the DMR.E and IC&E. The quality of our organization and the people who make it operate, give us confidence we're on the road to achieving our vision of being North America's safest and most fluid railroad. We look forward to building a strong and mutually beneficial relationship with your community. Sincerely, Fred Green President & CEO Canadian Pacific