EXHIBIT 99.3

                          COMMERCE GROUP CORP.
                          6001 NORTH 91ST ST.
                       MILWAUKEE, WI  53225-1795
                              414-462-5310
                          FAX  414-462-5312
                  E-MAIL info@commercegroupcorp.com
                  WEBSITE  www.commercegroupcorp.com

                     AND/OR COMMERCE/SANSEB JOINT VENTURE (Joint Venture)
                     AND/OR HOMESPAN REALTY CO., INC. (Homespan)
                     AND/OR ECOMM GROUP INC. (Ecomm)
                     AND/OR SAN LUIS ESTATES, INC. (SLE)
                     AND/OR SAN SEBASTIAN GOLD MINES, INC. (Sanseb)
                     AND/OR UNIVERSAL DEVELOPERS, INC. (UDI)
                     ALL LOCATED AT THE SAME ADDRESS




April 8, 2009


Mrs. Sylvia Machulak, Widow,
on behalf of Edward L. Machulak, deceased
for the Edward L. Machulak Rollover
Individual Retirement Account
903 West Green Tree Road
River Hills, Wisconsin  53217

Dear Mrs. Machulak:

At today's Commerce Group Corp. (Commerce) Directors' meeting, the
Directors were informed about the annual confirmation, disclosure and
status letter that you requested from Commerce, its subsidiaries, its
affiliates, and the Joint Venture, and to establish and confirm the
amount due and the collateral pledged along with any other Commerce
obligations or agreements made to the Edward L. Machulak Rollover
Individual Retirement Account (ELM RIRA and/or Lender) as of Commerce's
fiscal year ended March 31, 2009.  Today, Commerce's Directors, by
unanimous consent, approved, ratified and confirmed the contents of this
letter and authorized me to submit its understanding of your status with
Commerce, which is as follows:

1.   Promissory Notes and Other Obligations

     The total amount of all of the open-ended, secured, on-demand
     promissory notes (Notes), together with interest due to the ELM
     RIRA, amounts to $1,679,874.36 as of March 31, 2009.  Commerce has
     renewed this promissory note as of March 31, 2009, and a copy is
     attached (Exhibit A).  A schedule including all of the transactions
     pertaining to the activities relating to this note during the fiscal
     year ended March 31, 2009 is also attached (Exhibit A-1).  These
     Notes, since April 1, 1994, bear interest, payable monthly, at the
     rate of 4% over the prime rate established from time to time by the
     First National Bank of Chicago, Chicago, Illinois, (then Bank One;
     now the prime rate published in the Wall Street Journal), but not
     less than 16% per annum.  Commerce is no longer issuing monthly
     Notes for the payment of interest, etc., but pursuant to our
     understanding, Commerce is augmenting all additions and advances
     made by the ELM RIRA, and it will deduct any payments or credits
     made by Commerce to the current open-ended, secured,



<PAGE>


Mrs. Sylvia Machulak, Widow,
on behalf of Edward L. Machulak, deceased
for the Edward L. Machulak Rollover
Individual Retirement Account
April 8, 2009
Page 2 of 11 Pages


     on-demand, outstanding Notes issued or obligations owed to the ELM
     RIRA and Commerce will provide an annual accounting and confirmation
     letter.

     On May 9, 2005, Commerce's Directors authorized its Officers to
     issue renewed annual note(s) (Exhibit B of the May 9, 2005
     confirmation letter) so that the Lender will have a current
     substituted dated debt instrument.  The Directors acknowledged that
     the issuance of note(s) for each transaction are too cumbersome and
     are not practicable to manage.  Also, the length of time involved
     and the number of transactions make it impractical to devote the
     time and effort to issue a note for each transaction.  However,
     beginning with the fiscal year which ended March 31, 2007, the
     Directors are including the following as Lender(s):  John E.
     Machulak and Susan R. Robertson, husband and wife (M&R), the
     Machulak, Robertson & Sodos, S.C. Law Firm (Law Firm), Circular
     Marketing, Inc. (CMI) and Edward A. Machulak as an individual (EAM).
     Therefore, the Directors have unanimously agreed to continue to
     embrace this resolution which was adopted on May 9, 2005:

                 WHEREAS, in the past 20 years or more the following
          parties: General Lumber & Supply Co., Inc. (GLSCO); Edward L.
          Machulak  as an individual and not as a Director or Officer of
          Commerce (ELM); the Edward L. Machulak Rollover Individual
          Retirement Account (ELM RIRA), the Sylvia Machulak Rollover
          Individual Retirement Account (SM RIRA), and Sylvia Machulak,
          as a consultant and as an individual (SM), hereafter
          collectively and individually identified as the Lender(s), have
          accounted for advancing cash funds, earning accrued interest,
          and for appropriate credit which was reconciled to the
          open-ended, secured, on-demand notes(s); and

                 WHEREAS, the Directors desire to minimize the record
          keeping in these transactions without jeopardizing,
          diminishing, altering, changing or losing any rights that the
          Lenders have by changing the procedures in handling the
          recording of any notes(s) issued or to be issued; and

                 WHEREAS, in order to provide an easier accounting
          facility by renewing the notes(s) on an annual basis to
          coincide with the Company's fiscal year (which presently ends
          on March 31) and to incorporate said renewed note(s) with the
          annual confirmation agreement(s); and


<PAGE>

Mrs. Sylvia Machulak, Widow,
on behalf of Edward L. Machulak, deceased
for the Edward L. Machulak Rollover
Individual Retirement Account
April 8, 2009
Page 3 of 11 Pages


                 WHEREAS, prior to the change to issue substituted
          renewed note(s), the initial promissory note(s) were considered
          to be open-ended, secured, on-demand and the additions and
          deductions were recognized by separate accounting records;
          therefore, be it

                      RESOLVED, That the Directors authorize and empower
               the Officers to substitute and issue renewed consolidated
               promissory note(s) at the end of each fiscal year
               beginning with the Company's fiscal year ended March 31,
               2005 to the following: General Lumber & Supply Co., Inc.
               (GLSCO); Edward L. Machulak  as an individual and not as a
               Director or Officer of Commerce (ELM); the Edward L.
               Machulak Rollover Individual Retirement Account (ELM
               RIRA), the Sylvia Machulak Rollover Individual Retirement
               Account (SM RIRA), and Sylvia Machulak, as a consultant
               and as an individual (SM), hereafter collectively and
               individually identified as the Lender(s); and

                      BE IT FURTHER RESOLVED, That the Officers of the
               Company are authorized and empowered to assure the
               Lender(s) that by substituting and consolidating the
               existing note(s) and issuing the renewed note(s) on the
               last day of the Company's fiscal year beginning with March
               31, 2005 with the understanding that the intention is that
               the Lender(s) will not jeopardize, lose, diminish, risk,
               alter or change any rights, including the pledge of
               collateral, that are inherent with the initial note(s) by
               the issuance of annual renewed open-ended, secured,
               on-demand promissory note(s); and

                      BE IT FURTHER RESOLVED, That the Directors
               acknowledge that the only purpose of the change and
               substitution to issue annual renewed notes(s) is for the
               convenience, reduced accounting and reducing the paperwork
               involved; and

                      BE IT FURTHER RESOVED, That the Officers are
               authorized and empowered to perform any act that they deem
               necessary to accommodate the purpose of issuing annual
               renewed note(s).

<PAGE>

Mrs. Sylvia Machulak, Widow,
on behalf of Edward L. Machulak, deceased
for the Edward L. Machulak Rollover
Individual Retirement Account
April 8, 2009
Page 4 of 11 Pages


     As of March 31, 2009, the following parties are collectively and
     individually identified as the Lender(s): General Lumber & Supply
     Co., Inc. (GLSCO); Edward L. Machulak  as an individual and not as a
     Director or Officer of Commerce (ELM); the Edward L. Machulak
     Rollover Individual Retirement Account (ELM RIRA), the Sylvia
     Machulak Rollover Individual Retirement Account (SM RIRA), Sylvia
     Machulak, as a consultant and as an individual (SM), John E.
     Machulak and Susan R. Robertson, husband and wife (M&R), the
     Machulak, Robertson & Sodos, S.C. Law Firm (Law Firm), Circular
     Marketing, Inc. (CMI) and Edward A. Machulak as an individual (EAM).

2.   Other Agreements and Transactions

     a.  On August 14, 2000, Commerce's Directors authorized Commerce's
         Officers to negotiate a sale of its non-income producing assets,
         in this case, precious stones and jewelry, to the ELM RIRA at
         Commerce's book value in exchange for a reduction of debt owed
         by Commerce to the ELM RIRA.   The ELM RIRA agreed to this
         purchase.  The book value of the precious stones and jewelry is
         $132,447.77 as of March 31, 2009.

     b.  On March 28, 2007, the ELM RIRA purchased from Commerce 750,000
         of Commerce's restricted common shares, $.10 par value, at a
         unit price of $.10 a share, for a total of $75,000.  The share
         price was established by using the same formula used by the
         Directors and others who purchased common shares on the same
         date.  The average close bid price for the period beginning
         December 1, 2006 through February 10, 2007 was used.  The
         payment for these shares was made by reducing the outstanding
         promissory note balance due to the ELM RIRA by Commerce.

3.   Acknowledgement of previously recorded collateral provided to the
     Lenders

     a.  Historical information - San Sebastian Gold Mine Concession

         GLSCO, ELM, the ELM RIRA, the SM RIRA and SM collectively and
         individually identified as the Lender(s), have been assigned on
         October 19, 1987, all of the rights, titles, claims, remedies
         and interest in the Joint Venture, and to the mine concession
         granted by the Government of El Salvador to Mineral San
         Sebastian, S.A. de C.V. (Misanse) on July 23, 1987, and
         thereafter from time to time amended, and which Misanse then
         assigned to the Joint Venture on September 22, 1987.  This
         collateral specifically includes, but is not limited to, all of
         the San Sebastian Gold Mine (SSGM) precious metal ore
         reserves.  Commerce and the Joint Venture have the right to
         assign this and any subsequent concession


<PAGE>

Mrs. Sylvia Machulak, Widow,
on behalf of Edward L. Machulak, deceased
for the Edward L. Machulak Rollover
Individual Retirement Account
April 8, 2009
Page 5 of 11 Pages

         agreement. Reference is made to Exhibit 2 included in the April
         9, 1990 confirmation letter.

         The following collateral has been previously assigned to the
         Lenders pursuant to resolutions adopted by the Directors:

         (1)  Commerce/Sanseb Joint Venture (Joint Venture)

              Both Commerce and San Sebastian Gold Mines, Inc. have
              assigned all of the rights, title, claims, remedies and
              interest that each has in the Joint Venture to the Lenders.
              Reference is made to Historical information - San Sebastian
              Gold Mine Concession.

         (2)  New SSGM Exploration Concession/License (New SSGM) -
              approximately 40.7694 square kilometers (10,070 acres)
              Government of El Salvador, Resolution No. 27

              On October 20, 2002, the Company applied for the New SSGM,
              which covers an area of 42 square kilometers and includes
              approximately 1.2306 square kilometers of the Renewed SSGM.
              The New SSGM is in the jurisdiction of the City of Santa
              Rosa de Lima in the Department of La Union and in the Nueva
              Esparta in the Department of Morazan, Republic of El
              Salvador, Central America.  On February 24, 2003, the El
              Salvador Department of Hydrocarbons and Mines (DHM) issued
              the New SSGM for a period of four years starting from the
              date following the notification of this resolution which
              was received on March 3, 2003.  The New SSGM may be
              extended for two two-year periods, or for a total of eight
              years.  Besides the San Sebastian Gold Mine,  three other
              formerly operative gold and silver mines known as the La
              Lola Mine, the Santa Lucia Mine, and the Tabanco Mine are
              included in the New SSGM.  The Company has complied as
              required by filing its annual activity report and it paid
              the annual surface tax.  This concession had been assigned
              collectively to all of the Lenders named herein on May 12,
              2003 and the assignment was included in the May 12, 2003
              confirmation agreement as Exhibit B.



<PAGE>

Mrs. Sylvia Machulak, Widow,
on behalf of Edward L. Machulak, deceased
for the Edward L. Machulak Rollover
Individual Retirement Account
April 8, 2009
Page 6 of 11 Pages


         (3)  Lease agreement by and between Mineral San Sebastian
              Sociedad Anomina de Capital Variable (Misanse) and Commerce
              dated January 14, 2003

              The term of this lease agreement coincides with the term of
              the Renewed San Sebastian Gold Mine Exploitation Concession
              and consists of 1,470 acres owned by Misanse.  This lease
              agreement has been assigned to all of the Lenders named
              herein on May 12, 2003 and the assignment was included in
              the May 12, 2003 confirmation agreement as Exhibit B.

         (4)  Renewed San Sebastian Gold Mine Exploitation
              Concession/License (Renewed SSGM) - approximately 1.2306
              square kilometers (304 acres), Department of La Union, El
              Salvador, Central America (pledged and assigned as
              collateral on May 10, 2004) Government of El Salvador
              Agreement No. 591

              On September 6, 2002, at a meeting held with the El
              Salvadoran Minister of Economy and the DHM, it was agreed
              to submit an application for the Renewed SSGM for a 30-year
              term and to simultaneously cancel the concession obtained
              on July 23, 1987.  On September 26, 2002, the Company filed
              this application.  On February 28, 2003 (received March 3,
              2003) the DHM admitted to the receipt of the application
              and the Company proceeded to file public notices as
              required by Article 40 of the El Salvadoran Mining Law and
              its Reform (MLIR).  On April 16, 2003, the Company's El
              Salvadoran legal counsel filed with the DHM notice that it
              believed that it complied with the requirements of Article
              40, and that there were no objections; and requested that
              the DHM make its inspection as required by MLIR Article 42.
              The Company then provided a bond which was required by the
              DHM to protect third parties against any damage caused from
              the mining operations, and it simultaneously paid the
              annual surface t ax.  On August 29, 2003 the Office of the
              Ministry of Economy formally presented the Company with the
              twenty-year Renewed SSGM which was dated August 18, 2003.
              This Renewed SSGM replaces the collateral that the same
              parties held with the previous concession.  On May 20, 2004
              (delivered June 4, 2004) the Government of El Salvador,
              under their Agreement No. 591, extended the exploitation
              concession for a period of 30 years.  A copy of the
              assignment dated May 10, 2004, is attached to the May 10,
              2004 confirmation letter as Exhibit B and the


<PAGE>


Mrs. Sylvia Machulak, Widow,
on behalf of Edward L. Machulak, deceased
for the Edward L. Machulak Rollover
Individual Retirement Account
April 8, 2009
Page 7 of 11 Pages


              Renewed SSGM agreement is attached to Exhibit B and
              referred to as Exhibit 1.


         (5)  San Cristobal Mill and Plant (SCMP) three-year lease by and
              between Commerce and Corporacion Salvadorena de Inversiones
              (Corsain), an El Salvadoran governmental agency, executed
              on Monday, April 26, 2004, retroactive to November 13,
              2003.  Pledged and assigned as collateral on May 10, 2004.

              The renewed three-year SCMP lease for the property located
              near the City of El Divisadero was finalized and executed
              on Monday, April 26, 2004, and is retroactive to November
              13, 2003.  This May 10, 2004 assignment is included in the
              May 10, 2004 confirmation letter as Exhibit B and the lease
              agreement is attached to Exhibit B and referred to as
              Exhibit 2.  This lease agreement is in the process of being
              renewed.

              On March 25, 2008 a nineteen-month lease retroactive to
              November 12, 2006 was executed by and between Corsain and
              Commerce.  The lease was renewed on June 12, 2008 for a
              six-month period to expire on December 11, 2008 with an
              option to subsequently renew it for additional three-month
              periods.  The Company has chosen to exercise this option
              and has renewed the lease through June of 2009.  Reference
              is made to Exhibit 10.16 of Commerce's Form 10-K for its
              fiscal year ended March 31, 2008 for a copy of this lease.

         (6)  Nueva Esparta Exploration Concession/License (Nueva
              Esparta) - 45 square kilometers (11,115 acres) Resolution
              No.  271

              On or about October 20, 2002, the Company filed an
              application with the DHM for the Nueva Esparta Exploration
              Concession/License which consists of 45 square kilometers
              and is located north and adjacent to the New SSGM.  On May
              25, 2004 the Government of El Salvador, under their
              Resolution No. 271, issued the Nueva Esparta Exploration
              Concession/License for a period of four years starting from
              the date following the notification of this resolution
              which was received on June 4, 2004.  This
              concession/license may be extended for two two-year periods
              or for a total of eight years.  This rectangular area is in
              the Departments of La Union (east) and Morazan (west) and
              in the jurisdiction of the City of Santa Rosa de Lima, El
              Salvador, Central America.  Included in the Nueva Esparta
              are eight other formerly operated gold and silver mines
              known as:


<PAGE>

Mrs. Sylvia Machulak, Widow,
on behalf of Edward L. Machulak, deceased
for the Edward L. Machulak Rollover
Individual Retirement Account
April 8, 2009
Page 8 of 11 Pages

              the Banadero Mine, the Carrizal Mine, the Copetillo Mine,
              the Grande Mine, the La Joya Mine, the Las Pinas Mine, the
              Montemayor Mine, and the Oro Mine.  A copy of the
              assignment dated May 9, 2005 was attached to the May 9,
              2005 confirmation letter as Exhibit C and the Nueva Esparta
              Exploration Concession was attached to Exhibit C and
              referred to as Exhibit 1.

         (7)  Acknowledgment of collateral provided through March 31, 2009

              Commerce's Directors have on April 8, 2009 authorized and
              directed Commerce's Officers to assign all of the rights,
              titles, claims, remedies and interest in all of its assets
              that it has, including any assets owned by the Joint
              Venture, to GLSCO, ELM, the ELM RIRA, the SM RIRA, SM, and
              from March 31, 2007 to include M&R, the Law Firm, CMI and
              EAM, collectively and individually referred to as Lenders,
              as additional collateral for all of the outstanding loans
              and obligations as of March 31, 2009, including all future
              advances of any kind.

4.   Cross Pledge Collateral Agreement

     GLSCO, ELM, the ELM RIRA, the SM RIRA and SM individually are
     entitled to specific collateral that has been pledged to them by
     Commerce, its subsidiaries, affiliates and the Joint Venture.  Upon
     default by Commerce, or its subsidiaries or affiliates or the Joint
     Venture, then GLSCO, ELM, the ELM RIRA, the SM RIRA and SM have the
     first right to the proceeds from the specific collateral pledged to
     each of them.  Commerce, its subsidiaries, affiliates and the Joint
     Venture, also have cross-pledged the collateral without diminishing
     the rights of the specific collateral pledged to each of the
     following:  GLSCO, ELM, the ELM RIRA, the SM RIRA and SM.  The
     purpose and the intent of the cross pledge of collateral is to
     assure GLSCO, ELM, the ELM RIRA, the SM RIRA and SM, that each of
     them would be paid in full; thus, any excess collateral that would
     be available is for the purpose of satisfying any debts and
     obligations due to each of the named parties, including M&R, the Law
     Firm, CMI and EAM.  The formula to be used (after deducting the
     payments made from the specific collateral) is to total all of the
     debts due to GLSCO, ELM, the ELM RIRA, the SM RIRA, SM, and from
     March 31, 2007 to include M&R, the Law Firm, CMI and EAM, and then
     to divide this total debt into each individual debt to establish
     each individual's percentage of the outstanding debt due.  This
     percentage then will be multiplied by the total of the excess
     collateral to determine the amount of proceeds each party should
     receive from the excess collateral.  Then the amount due to each of
     them would be distributed accordingly.


<PAGE>

Mrs. Sylvia Machulak, Widow,
on behalf of Edward L. Machulak, deceased
for the Edward L. Machulak Rollover
Individual Retirement Account
April 8, 2009
Page 9 of 11 Pages


5.   Cancellation of Inter-Company Debts Upon Default

     Since certain of the collateral specifically or collectively pledged
     to GLSCO, ELM, the ELM RIRA, the SM RIRA, SM and from March 31, 2007
     to include M&R, the Law Firm, CMI and EAM, consists of the common
     stock of Homespan, Ecomm, Sanseb, SLE, Misanse, UDI and the interest
     in the ownership of the Joint Venture, Commerce agreed, upon default
     of the payment of principal or interest to any of the individual
     Lender(s) mentioned herein, that it will automatically cancel any
     inter-company debts owed to Commerce by any of its wholly-owned
     subsidiaries or affiliates or the Joint Venture at such time as any
     of the stock or Joint Venture ownership is transferred to the
     collateral holders as a result of default of any promissory note.

6.   Guarantors

     This agreement further confirms that Commerce and all of the
     following are guarantors to the obligations due to the ELM RIRA and
     to the loans made by the ELM RIRA to Commerce:  Joint Venture,
     Homespan, Ecomm, SLE, Sanseb and UDI.  They jointly and severally
     guarantee payment of the note(s) that they caused to be issued and
     also agree that these note(s) may be accelerated in accordance with
     the provisions contained in the agreement and/or any collateral or
     mortgages securing these notes.  Also, Commerce, all of its
     subsidiaries and the Joint Venture agree to the cross pledge of
     collateral for the benefit of GLSCO, ELM, the ELM RIRA, the SM RIRA,
     SM, and from March 31, 2007 to include M&R, the Law Firm, CMI and
     EAM.  Reference is made to Exhibit 3 included in the April 9, 1990
     confirmation letter.

7.   Re-Execution Agreement(s)

     In the event the ELM RIRA deems that it is necessary or advisable
     for the ELM RIRA to have Commerce re-execute any document(s) entered
     into, including, but not limited to the promissory note(s) or
     collateral agreement(s), Commerce will re-execute such document(s)
     reasonably required by the ELM RIRA.  Commerce also acknowledges
     that Commerce may be liable to pay certain costs related to any of
     the transactions entered into with the ELM RIRA.  If at a later date
     the ELM RIRA determines that an error has been made in the payment
     of such costs to the ELM RIRA, then the ELM RIRA may demand payment
     and Commerce does hereby agree to make such payment forthwith.  All
     requests for corrections of any errors and/or payment of costs shall
     be complied with by Commerce within seven (7) days of the ELM RIRA's
     written request.  The failure of Commerce to comply with Commerce's
     obligation(s) hereunder shall constitute a default and shall entitle
     the ELM RIRA to the remedies available for default under any
     provisions


<PAGE>

Mrs. Sylvia Machulak, Widow,
on behalf of Edward L. Machulak, deceased
for the Edward L. Machulak Rollover
Individual Retirement Account
April 8, 2009
Page 10 of 11 Pages

     of the agreements including, but not limited to the promissory
     note(s) and/or the collateral pledge agreement(s) and/or any other
     Commerce obligation(s).

8.   Omissions

     Commerce believes that it has included all of its obligations,
     monies due and has listed all of the collateral due to the ELM RIRA,
     however, since these transactions have taken place over a long
     period of time in which changes could have taken place, it is
     possible that inadvertently some item(s), particularly collateral,
     could have been omitted.  If that should prove to be a fact, then
     Commerce, the Joint Venture, Homespan, Ecomm, SLE, Sanseb, and UDI
     agree that those omissions of collateral, if any, are meant to be
     included as collateral under this confirmation agreement.

If you are in agreement with the contents of this letter, please sign
below and return one copy to Commerce.

Very truly yours,

COMMERCE GROUP CORP.

/s/ Christine M. Wolski

Christine M. Wolski
Secretary


<PAGE>

Mrs. Sylvia Machulak, Widow,
on behalf of Edward L. Machulak, deceased
for the Edward L. Machulak Rollover
Individual Retirement Account
April 8, 2009
Page 11 of 11 Pages


The contents of this letter are agreed by the following:

COMMERCE/SANSEB JOINT VENTURE              HOMESPAN REALTY COMPANY, INC.
as Guarantor (Joint Venture)               as Guarantor (Homespan)

/s/ Edward A. Machulak                     /s/ Edward A. Machulak

---------------------------------------    -----------------------------------
By:  Edward A. Machulak, Auth. Designee    By:  Edward A. Machulak, President


ECOMM GROUP INC.                           SAN LUIS ESTATES, INC.
as Guarantor (Ecomm)                       as Guarantor (SLE)

/s/ Edward A. Machulak                     /s/ Edward A. Machulak

---------------------------------------    -----------------------------------
By:  Edward A. Machulak, President         By:  Edward A. Machulak, President


SAN SEBASTIAN GOLD MINES, INC.             UNIVERSAL DEVELOPERS, INC.
as Guarantor (Sanseb)                      as Guarantor (UDI)

/s/ Edward A. Machulak                     /s/ Edward A. Machulak

---------------------------------------    -----------------------------------
By:  Edward A. Machulak, President         By:  Edward A. Machulak, President


Accepted by:

/s/ Sylvia Machulak
---------------------------------------
Sylvia Machulak, Widow on behalf of
Edward L.  Machulak, deceased
For the Rollover Individual
Retirement Account
Date:  April 8, 2009


<PAGE>


                        EXHIBIT A TO EXHIBIT 99.3


                          RENEWED PROMISSORY NOTE


Borrower: Commerce Group Corp.          Lender:  Edward L. Machulak RIRA
          6001 North 91st Street                 903 West Green Tree Rd.
          Milwaukee, WI  53225                   Milwaukee, WI  53217

Principal Amount:            $1,679,874.36
Initial Rate:                4.000% + prime rate, but not less than 16.000%
Date of Renewed Note:        March 31, 2009

PROMISE TO PAY.  COMMERCE GROUP CORP. ("Borrower") promises to pay to the
EDWARD L.  MACHULAK ROLLOVER INDIVIDUAL RETIREMENT ACCOUNT ("Lender"), or
order, in lawful money of the United States of America, the principal
amount of One Million Six Hundred Seventy Nine Thousand Eight Hundred
Seventy Four and 36/100 Dollars ($1,679,874.36), together with interest,
paid monthly, on the unpaid principal balance from March 31, 2009, until
paid in full.

PAYMENT.  This is an open-ended, secured, on-demand payment, renewed
promissory note.  Interest is to be paid monthly.  The Lender, at its
discretion, can add the monthly interest due to the principal balance.
Unless otherwise agreed or required by applicable law, payments will be
applied first to any accrued unpaid interest; and then to principal.  The
annual interest rate for this Note is computed on a 365/360 basis; that
is, by applying the ratio of the annual interest rate over a year of 360
days, multiplied by the outstanding principal balance, multiplied by the
actual number of days the principal balance is outstanding and the
interest is payable monthly.  Borrower will pay Lender at Lender's
address shown above or at such other place as Lender may designate in
writing.

VARIABLE INTEREST RATE.  The interest rate on this Note is subject to
change from time to time based on changes in the prime rate as quoted in
the Wall Street Journal plus four percent, but not less than sixteen
percent per annum.  Borrower understands that Lender may make loans to
the Borrower based on other rates as well. The prime rate as of this date
is 3.250% per annum.  The interest rate to be applied to the unpaid
principal balance of this Note will be at a rate of 4.000 percentage
points over the prime rate, but not less than 16.000% per annum.  NOTICE:
Under no circumstances will the interest rate on this Note be less than
16.000% per annum or more than the maximum rate allowed by applicable
law.

PREPAYMENT.  Borrower may pay without penalty all or a portion of the
amount owed earlier than it is due.  Early payments will not, unless
agreed to by Lender in writing, relieve Borrower of Borrower's obligation
to pay on demand, the entire amount due.  Rather, any payment will reduce
the principal balance due.  Borrower agrees not to send Lender payments
marked "paid in full," "without recourse," or similar language.  If
Borrower sends such a payment, Lender may accept it without losing any of
Lender's rights under this Note, and Borrower will remain obligated to
pay any further amount owed to Lender.

INTEREST AFTER DEFAULT.  Upon default, including failure to pay on
demand, Lender, at its option, may, if permitted under applicable law,
increase the variable interest rate on this Note to 6.000 percentage
points over the prime rate or over the 16.000% rate, whichever is higher.
The interest rate will not exceed the maximum rate permitted by
applicable law.

DEFAULT.  Each of the following shall constitute an event of default
("Event of Default") under this Note:

     Payment Default.  Borrower fails to make any payment when demand is
     made under this Note.

     Other Defaults.  Borrower fails to comply with or to perform any
     other term, obligation, covenant or condition contained in this Note
     or in any of the related documents or to comply with or to perform
     any term, obligation, covenant or condition contained in any other
     agreement between Lender and Borrower.


<PAGE>


     Default in Favor of Third Parties.  Borrower or any Grantor defaults
     under any loan, extension of credit, security agreement, purchase or
     sales agreement, or any other agreement, in favor of any other
     creditor or person that may materially affect any of Borrower's
     property or Borrower's ability to repay this Note or perform
     Borrower's obligations under this Note or any of the related
     documents.

     False Statements.  Any warranty, representation or statement made or
     furnished to Lender by Borrower or on Borrower's behalf under this
     Note or the related documents is false or misleading in any material
     respect, either now or at the time made or furnished or becomes
     false or misleading at any time thereafter.

     Insolvency.  The dissolution or termination of Borrower's existence
     as a going business, the insolvency of Borrower, the appointment of
     a receiver for any part of Borrower's property, any assignment for
     the benefit of creditors, any type of creditor workout, or the
     commencement of any proceeding under any bankruptcy or insolvency
     laws by or against Borrower.

     Creditor or Forfeiture Proceedings.  Commencement of foreclosure or
     forfeiture proceedings, whether by judicial proceeding, self-help,
     repossession or any other method, by any creditor of Borrower or by
     any governmental agency against any collateral securing the loan.
     However, this Event of Default shall not apply if there is a good
     faith dispute by Borrower as to the validity or reasonableness of
     the claim which is the basis of the creditor or forfeiture
     proceeding and if Borrower gives Lender written notice of the
     creditor or forfeiture proceeding and deposits with Lender monies or
     a surety bond for the creditor or forfeiture proceeding, in an
     amount determined by Lender, in its sole discretion, as being an
     adequate reserve or bond for the dispute.

     Events Affecting Guarantor.  Any of the preceding events occurs with
     respect to any Guarantor of any of the indebtedness or any Guarantor
     disputes the validity of, or liability under, any guaranty of the
     indebtedness evidenced by this Note.

     Adverse Change.  A material adverse change occurs in Borrower's
     financial condition, or Lender believes the prospect of payment or
     performance of this Note is impaired.

     Insecurity.  Lender in good faith believes itself insecure.

LENDER'S RIGHTS.  Upon default or upon demand, the Lender may declare the
entire unpaid principal balance on this Note and all accrued unpaid
interest immediately due, and then Borrower will pay that amount.

COLLATERAL.  Borrower acknowledges this Note is secured by all security
agreements, guarantees, mortgages, and other security instruments
previously granted, contemporaneously granted, and granted in the future,
and it has the collateral and other rights all as contained in a certain
confirmation agreement dated May 10, 2004 between all parties contained
therein, and as subsequently amended and updated from time to time.

ATTORNEYS' FEES; EXPENSES.  Lender may hire or pay someone else to help
collect this Note if Borrower does not pay.  Borrower will pay Lender
that amount.  This includes, subject to any limits under applicable law,
Lender's attorneys' fees and Lender's legal expenses, whether or not
there is a lawsuit, including attorneys' fees, expenses for bankruptcy
proceedings (including efforts to modify or vacate any automatic stay or
injunction), and appeals.  If not prohibited by applicable law, Borrower
also will pay any court costs, in addition to all other sums provided by
law.

GOVERNING LAW.  This Note will be governed by, construed and enforced in
accordance with the laws of the State of Wisconsin.  This Note has been
accepted by Lender in the State of Wisconsin.


<PAGE>


OTHER LOAN AGREEMENTS.  If Borrower and Lender have either previously or
contemporaneously entered into a Loan or Confirmation Agreements, it is
agreed that this Note is subject to the terms and conditions of such Loan
or Confirmation Agreements.  For purpose of this provision, Loan or
Confirmation Agreements shall include, but not be limited to, a Business
Loan Agreement or any other Loan or Confirmation Agreements.

SUCCESSOR INTERESTS.  The terms of this Note shall be binding upon
Borrower, and upon Borrower's successors and assigns, and shall inure to
the benefit of Lender and Lender's heirs, executors, administrators,
successors and assigns.

GENERAL PROVISIONS.  This Note benefits Lender and its successors and
assigns, and binds Borrower and Borrower's successors, assigns, and
representatives.  Lender may delay or forgo enforcing any of its rights
or remedies under this Note without losing them.  Borrower and any other
person or corporation who signs, guarantees or endorses this Note, to the
extent allowed by law, waive presentment, demand for payment, and notice
of dishonor.  Upon any change in the terms of this Note, and unless
otherwise expressly stated in writing, no party who signs this Note,
whether as maker, guarantor, accommodation maker or endorser, shall be
released from liability.  All such parties agree that Lender may renew or
extend (repeatedly and for any length of time) this loan or release any
party or guarantor or collateral; or impair, fail to realize upon or
perfect Lender's security interest in the collateral; and take any other
action deemed necessary by Lender without the consent of or notice to
anyone.  All such parties also agree that Lender may modify this loan
without the consent of or notice to anyone other than the party with whom
the modification is made.  The obligations under this Note are joint and
several.

PRIOR TO SIGNING THIS NOTE, BORROWER READ AND UNDERSTOOD ALL THE
PROVISIONS OF THIS NOTE, INCLUDING THE INTEREST RATE PROVISIONS.
BORROWER AGREES TO THE TERMS OF THE NOTE.

BORROWER ACKNOWLEDGES RECEIPT OF A COMPLETED COPY OF THIS PROMISSORY NOTE.

BORROWER:

COMMERCE GROUP CORP.

/s/ Edward A. Machulak
----------------------------------------------------
By:  Edward A. Machulak, President


/s/ Christine M. Wolski
-----------------------------------------------------
By:  Christine M. Wolski, Secretary

<PAGE>


                      EXHIBIT A-1 TO EXHIBIT 99.3
            (Schedule of all transactions pertaining to
               the activities relating to Exhibit A to
        Exhibit 99.3 for the fiscal year ending March 31, 2009
            has been purposely omitted as it only reflects
            the calculations of the principal and interest.)