SINDICATO NACIONAL N° 2 DE FINNING CHILE S.A.

By hand, I am sending English versions and translated into Spanish versions of the financial statements of Finning South America. These financial statements were audited by Deloitte in the four countries in which we operate (Chile, Bolivia, Uruguay and Argentina) and the respective letters of audit are included in the dossier that I send.

I have only one important clarification: while personally checked the translations are sent, there may be typographical errors in them. If you find a number or word that makes no sense or that does not fit, let me know if understanding is a mistake in translation, or something that requires further analysis.

Attentive to their comments,



Guridi Sebastian

may 2009