Exhibit 10.15September 13, 2004

STRICTLY PERSONAL AND CONFIDENTIAL

Hand
delivered, original to employee file
Aaron Shipper
Dear Aaron,

The
following shall confirm the terms and conditions of your employment with Alderwoods Group Inc (herein referred to as "the Company").

|                           |  |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           
|-------------------------- |  | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|Position:                  |  | Senior Vice President, Advanced Planning                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  
|Reports to:                |  | Paul Houston, President and Chief Executive Officer                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       
|Effective:                 |  | October 1, 2004                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           
|Base Pay:                  |  | $220,000.00 gross per annum.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              
|Bonus:                     |  | You will be eligible to participate in the Company's Executive bonus program, calculated at 40% (target) to 80% (maximum) of your salary. The details to the plan will be explained under separate cover. For the remainder of 2004, the measurements that
your bonus is currently calculated at will remain the same. For 2005, we will determine new measurement factors. They will be specific to your areas of responsibilities and the achievement levels for target and maximum payments will be commensurate
with other Executives.
|Stock Options:             |  | You will continue to be eligible to participate in the companies stock option program at your current level.                                                                                                                                                                                                                                                                                                                                                                                                                              
|Benefits:                  |  | You will continue to be eligible to participate in the company benefits program. Furthermore, you will be eligible for a $3,000 medical spending account. More details on the above will be covered under separate cover.                                                                                                                                                                                                                                                                                                                 
|Club Membership:           |  | You will be eligible to expense up to $1,500 towards a club membership.                                                                                                                                                                                                                                                                                                                                                                                                                                                                   
|Annual Medical:            |  | You are entitled to take a company paid annual medical.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   
|401K:                      |  | You will continue to be eligible to participate in the company's 401K program in which you can make deposits and the company will match the value.                                                                                                                                                                                                                                                                                                                                                                                        
|Car Allowance:             |  | You will be entitled to $800.00/month (paid bi-weekly).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   
|Vacation Entitlement:      |  | You are eligible for four (4) weeks vacation per year.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    
|Termination of Employment: |  | If you should be terminated for any reason other than just cause, you will be entitled to receive twelve (12) months of base pay as severance.                                                                                                                                                                                                                                                                                                                                                                                            

---



Aaron, I am extremely excited about the challenges that await us as a team. I hope this offer demonstrates our Company's continued belief that you are a key member of our team
and our future success. Should you have any questions please do not hesitate to contact me.

Sincerely,
per
Paul Houston
President and Chief Executive Officer

I
have read, understand and voluntarily agree to the terms and conditions for my employment with Alderwoods Group Inc.

|Aaron Shipper |  | Date
|------------- |  | ----

---



[LOEWEN GROUP INC. LOGO]

The Loewen Group Inc.

November 30,
2001

STRICTLY PRIVATE AND CONFIDENTIAL

Aaron
Shipper
New York, NY

Dear
Aaron:

I
am pleased you have accepted the position as President Mayflower Insurance. Your employment is with The Loewen Group Inc. and subsidiaries (the "Company") in accordance with the
following terms and conditions:

---





---





This
letter confirms the Company's agreement with this employment proposal. To confirm your agreement with and acceptance of this employment proposal, please sign both copies and return
one copy to Gordon Orlikow at fax (416) 498-2477, keeping a copy for yourself. This mutually signed letter will then constitute the employment agreement between us.

I
look forward to working with you as we grow the insurance business.

|                        |  | Yours truly,                                             
|----------------------- |  | ---------------------------------------------------------
|                        |  | THE LOEWEN GROUP INC.                                    
|                        |  | Per:                                                     
|                        |  | Paul Houston
President & CEO                             
|                        |  | ACCEPTED AND AGREED as of
this 14th day of December 2001.
|                        |  | Aaron Shipper                                            
|Copy:    Gordon Orlikow |  |                                                          

---