Document:

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                                                                   EXHIBIT 10.28

April 13, 2005

Mr. Jean Rochette
1976 De l'Elan Street
Longueuil, Quebec   J4N 1N3

Dear Jean:

Following your conversation with Andre Heroux on March 21, we are confirming
that as a result of restructuring and the elimination of your position, your
employment with the MAAX Corporation will end on March 25, 2005.

Your employment termination will be subject to the modalities and conditions
listed below, in compliance with your employment contract of August 27, 2004.
The present letter and the document titled "Transaction and Discharge", after
having been countersigned by you will become an irrevocable agreement between
yourself and the MAAX Corporation.

EMPLOYMENT TERMINATION COMPENSATION

You will receive employment termination compensation in the gross amount of FIVE
HUNDRED AND TWENTY-FIVE THOUSAND DOLLARS ($525,000). This amount is equivalent
to your base salary for a period of fifty-two (52) weeks to which has been added
the annual target performance bonus and includes all the amounts due to you in
the form of compensation instead of notices pursuant to the Act respecting
Labour Standards or any other pertinent federal or provincial law.

It might be possible to transfer all or part of your employment termination
compensation to your RRSP without any source deductions and without affecting
your annual RRSP space. We recommend that you consult with your financial
adviser in order to discover the options open to you, if any exist. If you are
entitled to do so and wish to transfer funds into your RRSP, please communicate
the amount below.

I want to transfer the amount of FIFTEEN THOUSAND SIX HUNDRED AND THIRTY-ONE
DOLLARS ($15,631) into an RRSP.

PERFORMANCE BONUS

In addition to the departure compensation, you will receive a normal performance
bonus on the same basis as the other members of the executive committee for the
2005 fiscal year, once the financial statements have been approved by the MAAX
Corporation Board of Directors. The said amount will be paid to you on or around
May 9, 2005.

FRINGE BENEFITS

MAAX Corporation will continue to offer you life insurance as well medical
(except for coverage abroad) and dental insurance, as well as life insurance for
dependents (if applicable) based on the choices you made in the MAAX
Corporation's Fringe Benefits Program, as long as you accept to continue paying
your share of the premium amount. This coverage will be in effect as of the
employment termination date to September 26, 2005 or until you find other
employment, it being agreed that the first of these dates will be selected.

I want to keep my benefits and I accept to pay my share of the premium amount,
if applicable. X
              ___

I do not want to keep my fringe benefits after March 25, 2005. ______
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After this six-month (6) period, we can, if you want, make the arrangement in
order to continue the insurance coverage, at your expense.

COMPANY CAR

MAAX Corporation will transfer to your name the company car currently in your
possession. However, you will be responsible for the taxes and tax consequences
of this transfer.

To make the arrangements to this effect, please contact Dave Turgeon.

ENTITLEMENT OF PENSION BENEFITS

You will stop acquiring an entitlement of pension benefits as of March 25, 2005
and the benefits acquired will be administered in compliance with the terms of
the MAAX Corporation Retirement Plan.

VACATION COMPENSATION

Unused vacation credits accumulated up to March 25, 2005 will be paid to you at
the next payroll cycle.

DEDUCTIONS AND WITHDRAWALS

The payments indicated above are subject to income tax and other deductions
stipulated by federal and provincial laws as well as regular withdrawals; these
deductions and withdrawals will be taken from these payments. As you requested,
we will deduct 35% from the total amount of the compensation.

STOCK OPTION PLAN

The granting of your options will be made in accordance with the terms described
in our Stock Option Agreement and once the financial results have been approved
by the Board of Directors. As for the twenty-four thousand five hundred and
seventy-six (24,576) shares you hold, MAAX Corporation will purchase them at a
unit cost of sixteen dollars and fifty-six cents US ($16.56 US), as adopted by
the Board of Directors on April 1, 2005 and in accordance with the terms and
conditions of the shareholder agreement. The payment of this amount will be made
before May 2, 2005. To this end, contact Mr. Denis Aubin.

PLACEMENT SERVICES

MAAX Corporation has taken measures to help you in your career transition. It
has hired the placement services of KWA for the 12-month individual program. You
can contact Ms. Anita Baroni at (514) 932-0159 ext. 3210 in order to obtain the
details on the services offered to you.

DISCHARGE

MAAX Corporation hereby waives the right to, and dispenses and releases you from
any legal actions, reasons for legal actions, complaints, commitments,
contracts, claims or any other legal, conventional and statutory debts that it
has, has had or could have as a result of your employment, with the exception of
cases of fraud.

CONFIDENTIALITY

You agree to maintain the confidential nature of the modalities and conditions
contained herein unless such disclosure is necessary for obtaining a legal or
financial opinion on them or that the law requires it. You also agree not to
disclose to anyone the confidential or privileged information you acquired
during your employment with MAAX Corporation.

                                       2
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For any information regarding this letter, please contact the undersigned at
(514) 844-4155 ext. 247.

We wish you the best of luck in your future endeavours.

Sincerely,

Sophie Fortin
Corporate Vice President
Human Resources and Public Relations

cc:   Andre Heroux, President and CEO
      Denis Aubin, Vice President of Finance and Head of Financial Services

                                       3
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                            TRANSACTION AND DISCHARGE

In consideration for the payments and fringe benefits described above, you
hereby agree to:

(a)   Grant final and complete discharge in favour of MAAX Corporation, its
      subsidiary companies as well as its respective directors, managers and
      employees from any legal action, cause for action, lawsuit, debt, account
      balance, obligation, commitment, claim or request and any other right you
      might have held, still hold or might eventually hold regarding your
      employment or termination of employment with MAAX Corporation, including,
      but without reservation to what is stipulated above, any claim pertaining
      to your salary, your notification of employment termination, any expense
      incurred by you in executing your tasks on behalf of MAAX Corporation,
      your overtime, your paid vacation, your vacation compensation, your
      interest and other benefits, and most particularly, on all rights stemming
      from the provisions of a law pertaining to employment, including the Act
      Respecting Labour Standard and the Charter of Rights and Freedoms, but
      with the exception of the payment of all amounts you may be entitled to
      under the present agreement of the MAAX Corporation pension plan;

(b)   Do not disclose to anyone any confidential information you might have
      regarding our commercial activities and keep confidential the modalities
      of the present agreement unless such disclosure is permitted by a
      provision contained herein;

The agreement stated above will bind the parties, their successors, inheritors
and assignees.

To confirm your acceptance of the present offer, please sign a copy of the
present letter as well as the transactions and discharge form and send it to
Sophie Fortin no later than April 13, 2005.

Your employment termination compensation will be paid to you on or around April
20, 2005 if these documents are delivered to the undersigned duly signed by the
date stipulated above.

I, the undersigned, recognize having read and understood this agreement and have
been able to obtain an independent legal opinion. I accept the modalities and
conditions of the present agreement and I agree to respect the obligations
contained herein.

/S/ JEAN ROCHETTE                       DATE: April 13, 2005
------------------------------------         ----------------------------------
JEAN ROCHETTE

CC:   Andre Heroux, President and CEO
      Denis Aubin, Vice President of Finance and Head of Financial Services

                                       4<PAGE>
[MAAX LOGO]                                                         EXHIBIT 4.16

                              LETTER OF EMPLOYMENT
                                  "PROPOSITION"

DATE:                     OCTOBER 26, 2004

NAME:                     RICHARD LEVESQUE

POSITION;                 MAAX CORPORATE VP OPERATIONS

PLACE OF EMPLOYMENT:      MONTREAL CORPORATE OFFICE

                          AND

                          YOUR HOME:      5 WOODLAND TRAIL
                                          ELLINGTON, CONNECTICUT 06029

                          AND

                          50% OF YOUR TIME WITHIN MAAX MANUFACTURING LOCATIONS

JOB RESPONSIBILITIES

-     Responsible for MAAX LEAN Thinking transformation throughout MAAX
      Corporation;

-     Reports to President and CEO of MAAX;

-     Member of MAAX Executive Committee (Senior Executives meet on a monthly
      basis for a one-day meeting at Montreal Corporate Office); and

-     Direct reports are:

      *     Corporate Environmental Officer

      *     Corporate Process Engineer

HEAD OFFICE                                                                    1
1010 Sherbrooke W. St., Suite 1610
Montreal, Quebec H3A 2R7 Canada
Tel.: (514) 844-4155
Fax: (514) 984-4155

LETTER OF EMPLOYMENT - RICHARD LEVESQUE

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[MAAX LOGO]

      *     Corporate Automation and Robotics Department (8 people)

            P.S.  To be considered to have Corporate Purchasing and Corporate
                  Asian Sourcing report to Corporate VP Operations in the near
                  future.

-     Dotted line responsibility as a Matrix organization to Corporate VP
      Operations incumbent:

      *     Bathroom Wholesale Sector Canada: Michel Hould, VP Operations

      *     Bathroom Wholesale Sector USA: Hiram Rivera, VP Operations

      *     Bathroom Sector Retail: Dan McGann, VP Operations

      *     Cabinetry Sector: Pierre Fournier, VP Operations

      *     Spa Sector: Ron Hill, VP Operations

Job responsibilities require 50% of your time travelling within MAAX
manufacturing locations throughout North America

START DATE

You will begin to work for MAAX on MONDAY, NOVEMBER 29, 2004, with your first
day at Montreal Corporate Office.

PROBATION PERIOD

The first three (3) months of employment represent the probationary period.
Notice period for termination of this agreement is three (3) months by either
the employee or the Company.

REMUNERATION

-     Annual salary of one hundred eighty-five thousand (185,000US$) US dollars;

-     Potential to receive an annual cash bonus of up to 50% of his annual base
      salary (The maximum bonus amount). MAAX bonus program is based on three
      components:

      *     Company EBITDA for 40% of maximum bonus amount

      *     Company Working Capital for 40% of maximum bonus amount

HEAD OFFICE                                                                    2
1010 Sherbrooke W. St., Suite 1610
Montreal, Quebec H3A 2R7 Canada
Tel.: (514) 844-4155
Fax: (514) 984-4155

LETTER OF EMPLOYMENT - RICHARD LEVESQUE

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[MAAX LOGO]

      *     Company objectives for 20% of maximum bonus amount (Strategic
            Objectives)

      Bonus program is identical for all members of MAAX Executive Committee;
      and

-     Annual review based on your performance and the Company's performance at
      your first year anniversary.

CAR POLICY

-     You are entitled to a company vehicle of thirty-three thousand (33,000US$)
      US dollars value. The Company will reimburse all expenses related to this
      vehicle. The vehicle will be leased by the Company as per our car policy
      dated September 2004.

SHARE OPTIONS

-     Executive is allocated twenty-eight thousand nine hundred nineteen
      (28,919) options under the Company's Share Options Plan, to be approved by
      the Board of Directors on January 20, 2005. Such options will have an
      exercise price equal to the purchase price per share paid by Childs,
      Borealis and OMERS for their shares at the closing. 30% of the options
      granted under the plan will vest ratably over five (5) years (20% per
      year). 70% of the options granted under the plan are performance-vesting
      options. (See stock option plan agreement for details of this plan).

OTHER BENEFITS

-     Entitled to participate in all health life, disability, sick leave and
      other benefits made available by the Company, including 401K; and

-     Entitled to four (4) weeks paid vacation per year.

SEE ATTACHED AS APPENDICE "A": Description of MAAX benefits for our US
employees.

HEAD OFFICE                                                                    3
1010 Sherbrooke W. St., Suite 1610
Montreal, Quebec H3A 2R7 Canada
Tel.: (514) 844-4155
Fax: (514) 984-4155

LETTER OF EMPLOYMENT - RICHARD LEVESQUE

<PAGE>
[MAAX LOGO]

TERMINATION WITHOUT CAUSE

-     If the Company terminates your employment without cause, you will receive
      one-year base salary.

MONTREAL, _____________________ 2004

/s/ Andre Heroux                     /s/ Richard Levesque
-----------------------------        -------------------------------------------
Andre Heroux                         Richard Levesque
President and CEO                    MAAX Corporate Vice President of Operations

HEAD OFFICE                                                                    4
1010 Sherbrooke W. St., Suite 1610
Montreal, Quebec H3A 2R7 Canada
Tel.: (514) 844-4155
Fax: (514) 984-4155

LETTER OF EMPLOYMENT - RICHARD LEVESQUE

<PAGE>
[MAAX LOGO]

                                  APPENDICE "A"

HEAD OFFICE                                                                    5
1010 Sherbrooke W. St., Suite 1610
Montreal, Quebec H3A 2R7 Canada
Tel.: (514) 844-4155
Fax: (514) 984-4155

LETTER OF EMPLOYMENT - RICHARD LEVESQUE

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[MAAX LOGO]
CORPORATE

                                 BENEFIT SUMMARY

MEDICAL INSURANCE:               High Option:  100% coverage with copays
                                 Low Option: 80-20% coverage with out of pocket
                                 limits. Company contributes the same amount to
                                 either option. Both options have the same
                                 prescription copays.

DENTAL INSURANCE:                Basis plan with benefit percentages, Diagnostic
                                 & Preventative are covered at 100%. Company
                                 pays portion.

TERM LIFE INSURANCE:             Company paid 25,000$ policy.

SUPPLEMENTAL LIFE:               Additional coverage available up to 100,000$ on
                                 a guaranteed issue basis.

DEPENDENT LIFE:                  5,000$ or 10,000$ policies available.

SHORT & LONG TERM DISABILITY:    Company paid policy that provides 60% of
                                 earnings if unable to work due to illness or
                                 injury. Maximum benefits do apply.

FLEXIBLE SPENDING ACCOUNT:       Cafeteria election for pre-tax premium
                                 election, medical expense reimbursement and
                                 dependent care expense reimbursement.

401K PLAN:                       Eligibility after six months of employment,
                                 company match is 50% of the first 4% of salary
                                 and there is a five year vesting period.

EMPLOYEE ASSISTANCE PROGRAM:     Confidential, professional counselling
                                 providing help and develop solutions to
                                 problems that affect employees/families.

TUITION REIMBURSEMENT:           Reimbursement of 100% of the cost and tuition
                                 up to 2,500$ annually towards courses that
                                 pertain to current position or anticipated next
                                 position.

HEAD OFFICE                                                                    6
1010 Sherbrooke W. St., Suite 1610
Montreal, Quebec H3A 2R7 Canada
Tel.: (514) 844-4155
Fax: (514) 984-4155

LETTER OF EMPLOYMENT - RICHARD LEVESQUE

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