Sun Life Financial Services of Canada Inc. says it doesn't recommend or endorse a so-called mini-tender offer from TRC Capital Corp. for up to five million Sun Life common shares at $28.10 each. Sun Life noted that the offer from Toronto-based TRC is for less than 1 per cent of its outstanding shares. It urged shareholders to exercise caution in connection with the offer. Yesterday, Sun Life shares closed at $28 each, down 15 cents on the Toronto Stock Exchange. They have a 52-week high and low of $35.80 and $22.83, respectively.