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EXHIBIT L <br />RECLAMATION COSTS <br />Costs for one acre are estimated at $1390, as shown are shown on the <br />attachment. Seed cost is based on the Pawnee Butte Seed Company. Critical <br />Area Treatment cost is from current Natural Resources Conservation Service <br />cost docket for Pagosa Springs. Dozer cost is from a local contractor. <br />The active mined area will not exceed 40 acres. Based on that acreage, total <br />reclamation cost at any given time will not exceed $1390 X 40 acres = $ 55,600. <br />Based on the phased approach to this mine, it is intended that reclamation for <br />parts of the mine will be done on an ongoing basis and therefore it is not <br />anticipated that more than 50% of the mine will need to be reclaimed at any <br />given time. <br />Page 28