HART & TRINEN, L.L.P.
ATTORNEYS AT LAW
1624 Washington Street
Denver, Colorado 80203
(303) 839-0061
(303) 839-5414 - fax
December 28, 2000
MarketU Inc.
Suite 101
20145 Stewart Crescent
Maple Ridge, British Columbia
Canada V2X 0T6
This letter will constitute an opinion upon the legality of the sale by certain
Selling Shareholders of MarketU Inc., a Nevada corporation (the "Company"), of
up to 12,695,014 shares of Common Stock, all as referred to in the Registration
Statement on Form SB-2 filed by the Company with the Securities and Exchange
Commission.
We have examined the Articles of Incorporation, the Bylaws and the minutes of
the Board of Directors of the Company and the applicable laws of the State of
Nevada, and a copy of the Registration Statement. In our opinion, MarketU Inc.
was, or is, authorized to issue the shares of stock referred to above and such
shares will, when sold, be legally issued, fully paid and non-assessable.
Very truly yours,
HART & TRINEN
William T. Hart
<PAGE>
Exhibit 21
Subsidiaries
604587 British Columbia Ltd. was incorporated pursuant to the laws of British
Columbia, Canada, on April 3, 2000.
Home Finders Realty Ltd. was incorporated pursuant to the laws of British
Columbia, Canada, on April 1, 1981, under the name Curtis-Anne Properties Ltd.
On October 22, 1984, the company changed its name to ABC Home Finders Realty
Ltd. On October 9, 1992, the company changed its name to Home Finders Realty
Ltd.
Most Referred Real Estate Agents Inc. was incorporated pursuant to the Canada
Business Corporations Act on August 5, 1997, under the name Canada's Most
Referred Realtors Inc. On August 6, 1998, the company changed its name to Most
Referred Real Estate Agents Inc. On September 29, 1998, the company was
extra-provincially registered in British Columbia.
