Bi 2 : (Trch mt s iu khon L/C No.

: 024070296ILC 1236) FR: BANK FOR FOREIGN AND TRADE OF VIETNAM HO CHI MINH CITY BRANCH. TO: THE DEVELOPMENT BANK OF SINGAPORE. JANUARY 28th, 2009 TEST 56955.824 BETWEEN OUR INTL OPE DEPT AND YOURSELVES FOR USD 892,000.00 DD 28 01 2009 WE HEREBY OPEN IRREVOCABLE CREDIT NUMBER 024070296ILC 1236 IN FAVOUR OF: SALPHANT LTD 1245 PIEDAD ST. SINGAPORE APPLICANT: AN PHU SERVICE PRODUCTION COMPANY ASC 606 TRAN PHU ST. DIST. 5 HCMC, VIETNAM AMOUNT: US $ 892,000.00 CIF PORT OF VIETNAM AVAILABLE BY BENEFICIARYS SIGHT DRAFT (S) DRAWN ON ISSUING BANK FOR 100 PERCENT INVOICE VALUE ACCOMPANIED BY THE FOLLOWING DOCUMENTS IN TRIPLICATE (UNLESS OTHERWISE STATED): LATEST SHIPMENT: MARCH 26th, 2009 THIS CREDIT VALID MAY 30th 2009 IN VIETNAM. Da vo ti liu nu trn hy lp mt hi phiu, Bit rng: Ngy giao hng l ngy 25/ 03/ 2009. Ha n do bn bn lp s AQ 1345 ngy 25/03/2009 Ngn hng thng bo L/C l NH phc v nh xut khu. Bi gii BILL OF EXCHANGE No.12345 For USD 892,000.00 Singapore, Mar 25th 2009 Atxxxx sight of this First bill of Exchange (Second of the same tenor and date being unpaid), pay to the order of THE DEVELOPMENT BANK OF SINGAPORE the sum of Unit ed S tates Dollars Eight hundred and Ninety two thousand only. Value received as per our invoice No AQ 1345 dated Mar 25th 2009 Drawn under BANK FOR FOREIGN AND TRADE OF VIETNAM HO CHI MINH CITY BRANCH Irrevocable L/C No.024070296ILC 1236 dated Jan 28th 2009 Drawer

SALPHANT LTD 1245 PIEDAD ST. SINGAPORE To: BANK FOR FOREIGN AND TRADE OF VIETNAM HO CHI MINH CITY BRANCH Bi 1: Ngy 15-7-2008, cng ty XNK Si gn ( Sai Gon Import Export Company) k hp ng ngoi thng s987654321/ EI X vi cng ty Matsu Trading Coperation Philippine xut khu l hng go theo cc iu kin v iu khon sau: S lng hng: 1000 MTS, dung sai khng cp n gi: 205 USD/MT FOB Cng Si gn Thi hn thanh ton: tr chm 90 ngy k t ngy k pht hi phiu Hnh thc thanh ton: th tn dng khng hu ngang. Th tn dng s 123456 c ngn hng May Bank Philippine m cho cng ty xut nhp khu Si gn ngy 20-7-2008.Tr gi th tn dng l 205.000 USD. Th tn dng ny c ngn hng Bank of China Singapore xc nhn. Th tn dng hn ch thanh ton ti Ngn hng May Bank Philippine Ngy 14-8-2008, cng ty XNK Sai gon thc hin vic giao hng, lng hng giao thc t l: 1030MTS v xut trnh chng t n Ngn hng Chu- CN Si gn nh ngn hng ny i tin theo th tn dng Bi gii Cch 1 BILL OF EXCHANGE No.12345 For USD 205,000.00 HoChiMinh City, Aug 15th 2008 At 90 days after Bill of exchanges date of this`First Bill of Exchange ( Second of the same tenor and date being unpaid), Pay to the order of ASIA COMMERCIAL BANK SAIGON BRANCH the sum of United States Dollars two hundred and five thousand only Value received as per contract No.987654321/EIX dated July 15th 2008 Drawn under Letter of credit No.123456 dated July 20th 2008 issued by MAY BANK OF PHILIPPINE For and on behalf of SAI GON IMPORT- EXPORT COMPANY

To: MAY BANK PHILIPPINE Cch 2 BILL OF EXCHANGE No.12345 For USD 205,000.00 HoChiMinh City, Aug 15th 2008 At 90 days after Bill of exchanges date of this`First Bill of Exchange ( Second of the same tenor and date being unpaid), Pay to the order of SAIGON IMPORT- EXPORT COMPANYthe sum of United States Dollars two hundred and five thousand only Value received as per contract No.987654321/EIX dated July 15th 2008 Drawn under Letter of credit No.123456 dated July 20th 2008 issued by MAY BANK OF PHILIPPINE For and on behalf of SAIGON IMPORT- EXPORT COMPANY To: MAY BANK PHILIPPINE K hu Pay to the order of ASIA COMMERCIAL BANK SAIGON BRANCH For and on behalf of SAIGON IMPORT- EXPORT COMPANY Signature Bi 1 : ContractNo. 123/EIX April 20,2009 Buyer: YAGI Co., Ltd. 228 KYUTAGO-MACHICHOU-KU OSAKA Seller: ABC GARMENT EXPORT-IMPORT Co., 12345 Nguyen Hue st. District 1, HCMC, VIETNAM Description of goods: Ladies sport wear (style No.: ATN-9828): 800 pcs, Unit price: US $100

Amount: US$ 80,000.00 FOB Saigon Port Place of departure: Saigon Port Place of destination: Kobe Port Latest shipment date: June 20,2009 Payment: (D/P)Document against Payment Da vo ti liu nu trn hy lp mt hi phiu, bit rng:

 Bn bn hon thnh ngha v giao hng theo ng thi hn k kt, ngy giao hng ghi trn B/L l 19/06/2009 Bn bn m ti khon giao dch ti NH Ngoi thng Vit Nam, chi nhnh thnh ph H Ch Minh. Bi gii BILL OF EXCHANGE No. 123 /09 For US$ 80,000.00 HCMC, June 19th 2009 At sight of this First bill of Exchange (Second of the same tenor and date being unpaid), pay to the order of BANK FOR FOREIGN AND TRADE OF VIETNAM HCM CITY BRANCH the sum of US Dollars Eight hundred thousand only. Value received as per our invoice No XXXX dated June 19th 2009 Drawn under contract No.123/EIX dated Drawer ABC GARMENT EXPORT-IMPORT Co To: YAGI Co., Ltd. 228 KYUTAGO-MACHICHOU-KU OSAKA Bi 2: Ngy 01-06-2008, cng ty XNK Hung Phu ( Hung Phu Import-Export Company) xut khu l hng cao su cho i tc l cng ty ABC Trading Company Ltd ti Singapore theo cc iu kin v iu khon sau: S lng hng: 200 MTS. Dung sai cho php l 10% n gi: 1000USD/MT FOB Cng si gn Thi hn thanh ton: tr chm 60 ngy sau ngy giao hng Hnh thc thanh ton : D/A Ngy 14-6-2008, cng ty Hung Phu thc hin vic giao hng, lng hng giao thc t 20 April 2009

l 202 MTS v chuyn chng t n ngn hng Citibank chi nhnh HCM u thc nh thu. Sau , ngn hng Citibank chuyn ton b chng t v hi phiu ny n ngn hng United oversea Bank Singapore nh thu h tin ngng bn. Hi phiu ny c ngi tr tin k chp nhn thanh ton Bi gii BILL OF EXCHANGE No.12345 For USD 202,000.00 HoChiMinh City, June 18th 2008 At 60 days after shipment (shipment date is june 14th 2008)of this First Bill of Exchange ( Second of the same tenor and date being unpaid), Paid to the order of Citibank HoChiMinh Branch the sum of United States Dollars two hundred and two thousand

only Value received as per Invoice No.001/EXP dated July 12st 2008 For and on behalf of Hung Phu Import- Export Company Signature To: ABC Trading Company Ltd Accepted For USD 202,000.00 On June 28th 2009 For and on behalf of ABC Trading Company Signature Bi 1: Ngy 10-8-2008, Cng ty XNK Thin Ho ( Thien Hoa Import Export Company) k hp ng ngoi thng s123/EIX vi cng ty Kaw Shane Co; Ltd xut khu l hng ht iu theo cc iu kin v iu khon chi tit nh sau: S lng hng:10MTS, dung sai cho php 5% n gi: 10 .00 0U SD/M T FOB cng si gn Thi hn thanh ton: tr chm 60 ngy k t ngy nhn thy hi phiu Hnh thc thanh ton: th tn dng khng hu ngang. Th tn dng s 12345 c Ngn hng Shinhan Bank Seoul m cho cng ty XNK Thien Hoa, ngy m tn dng 20 - 8-2008. Th tn dng ny c ngn hng Shinhan H Ch Minh xc nhn vi iu kin hn ch chit khu ti ngn hng Shinhan H Ch Minh Ngy 14 - 9-2008, cng ty XNK Thien Hoa thc hin vic giao hng vi s lng hng thc giao thc t l 10,4 MTS Sau khi giao hng, cng ty Thin Ho xut trnh b chng t n Ngn hng quc t Vit nam - CN H Ch Minh v yu cu ngn hng ny i tin theo th tn dng Hy lp hi phiu i tin trong trng hp ny Bi gii BILL OF EXCHANGE No.12345 For USD 104,000.00 Ho Chi Minh City, Sep 15th 2008 At 60 DAYS AFTER SIGHT of this`FIRST Bill of Exchange ( Second of the same tenor and date being unpaid), Pay to the order of VIETNAM INTERNATIONAL BANK HO

CHI MINH BRANCH the sum of UNITED STATES DOLLARS ONE HUNDRED AND FOUR THOUSAND ONLY. Value received as per contract No.123/EIX dated Aug 10th 2008 Drawn under Letter of credit No.12345 dated Aug 20th 2008 issued by SHINHAN BANK SEOUL For and on behalf of THIEN HOA IMPORT EXPORT COMPANY Signature To: SHINHAN BANK HO CHI MINH BRANCH B i 2 : Cn c vo ti liu sau y hy lp mt hi phiu: Trch L/C s 024070204ILC 0639 m ngy 17/02/2004: FR: BANK FOR FOREIGN AND TRADE OF VIETNAM HO CHI MINH CITY BRANCH. TO: BANK DAGA NEGARA JAKARTA. TEST: FOR USD 124,000.00 MT700 ISSUE OF DOCUMENTARY CREDIT : 40A/FORM OF DOCUMENTARY CREDIT: I RREVOCABLE : 20/ DOCUMENTARY CREDIT NUMBER : 024070204ILC 0639 : 31C/ DATE OF ISSUE: 040217 : 31D/ DATE AND PLACE OF EXPIRY: 040330 INDONESIA : 50/ APPLICANT: THE BEN TRE FROZEN AQUA PRODUCT EXPORT COMPANY (AQUATEX BENTRE) : 59/ BENEFICIARY: PT THE FIRST NATIONAL GLASSWARE LTD JL PULOLENTUT NO11, PULOGADUNG JAKARTA INDONESIA FAX: (021) 4609 142 JAKARTA : 32B/ CURRENCY CODE, AMOUNT: USD 124,000.00 : 41D/ AVAILABLE WITH...... BY ANY BANK BY NEGOTIATION : 42C/ DRAFT AT: SIGHT FOR PCT INVOICE VALUE : 42A/ DRAWEE: BFTVVNVX007(BANK FOR FOREIGN TRADE OF VIETNAM, BRANCH, HCMC) : 44C/ LATEST OF SHIPMENT: 040307 : VCB/HCM Bit rng : Nh xut khu hon thnh ngha v giao hng theo L/C quy nh, giao hng ngy Nh xut khu m ti khon ti Ngn hng thng bo L/C 07/03/2004, ha n s: 124/04T ngy 07/03/2004

Bi gii BILL OF EXCHANGE No.12345 For USD 124,000.00 JAKARTA, Mar 7th 2004 AtXXXXSIGHT of this`FIRST Bill of Exchange ( Second of the same tenor and date being unpaid), Pay to the order of BANK DAGA NEGARA JAKARTA the sum of UNITED STATES DOLLARS ONE HUNDRED AND TWENTY FOUR THOUSAND ONLY. Value received as per contract No.124/04T dated Mar 07th 2004 Drawn under Letter of credit No. 024070204ILC 0639 dated Feb 17th 2004 issued by BANK FOR FOREIGN AND TRADE OF VIETNAM HO CHI MINH CITY BRANCH Drawer PT THE FIRST NATIONAL GLASSWARE LTD Signature To: BANK FOR FOREIGN AND TRADE OF VIETNAM HO CHI MINH CITY BRANCH BI TP NHM 4 HI PHIU B i1 : CtySavimex va hon thnh vic xut l hng tr gi 48.285 USD theo H tr ngay s 21/2004HDXK ngy 02/09/2004 c ho c ty ST & Tran Co. c tr s ti 26 Greenfield Street, Bankstown NSW 2200 Australia.Hng giao ti cng Saigon v thanh ton qua NHTM Chu (Asia Commercial Bank). Hy lp hi phiu i tin da vo cc thng tin trn v cc thng tin t cho thm theo ng lut. Bi gii BILL OF EXCHANGE No.12345 For USD 48,285.00 Ho Chi Minh C, Sep 20th 2004 AtSIGHT of this`FIRST Bill of Exchange ( Second of the same tenor and date being unpaid), Pay to the order of ASIA COMMERCIAL BANK the sum of UNITED STATES DOLLARS FOURTY EIGHT THOUSAND TWO HUNDRED AND EIGHTY FIVE ONLY. Value received as per our invoice No dated Drawn undercontract No.21/2004HDXK dated SEP 02nd 2004 Drawer Savimex

ST & Tran Co 26 Greenfield Street, Bankstown NSW 2200 Australia Bi 2. Ngy 1-5-20 08, cng ty xut nhp khu tng hp (The General Import Export Company) k hp ng ngoi thng s123/EX vi cng ty Foodtech Philipine xut khu l hng go theo cc iu kin v iu khon sau: S lng hng: 1.000 Ton, khng cp dung sai n gi: 205 USD/Ton FOB cng si gn. Thi hn thanh ton: tr chm 60 ngy k t ngy nhn thy hi phiu Hnh thc thanh ton: th tn dng khng hu ngang. Th tn dng s :123456 c Ngn hng Bank Of China Philippine m cho cng ty XNK tng hp ngy 20 - 52008 vi gi tr th tn dng l: 205.000 USD Th tn dng cho php kh dng t do ti bt c ngn hng no chit khu Ngy 14-7-2008, cng ty XNK tng hp giao hng theo th tn dng. Lng giao hng thc t l: 1050 ton. Nh xut khu sau khi giao hng, xut trnh chng t ti ngn hng quc t - Chi nhnh si gn v ngh chit khu chng t Hy lp Hi phiu theo nhng ni dung cp trn Bi gii BILL OF EXCHANGE No.12345 For USD 205,000.00 HO CHI MINH C, July 17th 2008 At 60 DAYS AFTER SIGHT of this`FIRST Bill of Exchange ( Second of the same tenor and date being unpaid), Pay to the order of VIETNAM INTERNATIONAL BANK SAIGON BRANCH the sum of UNITED STATES DOLLARS TWO HUNDRED AND FIVE THOUSAND ONLY. Value received as per contract No.123/EX dated MAY 01st 2008 Drawn under Letter of credit No.123456 dated MAY 20th 2008 issued by BANK OF CHINA PHILIPPINE Drawer THE GENERAL IMPORT EXPORT COMPANY Signature

To: BANK OF CHINA PHILIPPINE BI TP NHM 5 HI PHIU B i1 : Ngy 28 /11 /20 03, cty Cholimex k HD s022/2003HD XK, xut khu tm ng lnh sang Nht Bn tr gi 92.857 USD, thanh ton bng th tn dng tr chm 90 ngy k t ngy nhn hi phiu. Hng c giao ngy 03/01/2004 ti cng Saigon theo tn dng th s 0214357/LC do Bank of Tokyo Mitsubishi k pht ngy 10/12/2003. Da vo cc thng tin trn v cc thng tin t cho thm(*), hy k pht hi phiu i tin nh nhp khu. Bi gii BILL OF EXCHANGE No.12345 For USD 92,857.00 Ho Chi Minh C, JAN 04th 2004 At 90 DAYS AFTER SIGHT of this`FIRST Bill of Exchange ( Second of the same tenor and date being unpaid), Pay to the order of SACOMBANK CHO LON BRANCH * the sum of EIGHT HUNDRED AND FIFTY SEVEN ONLY. Value received as per ourCONTRA CT No.022/2003HDXK dated NOV 28th 2003 Drawn under Letter of credit No.0214357/LC dated DEC 10th 20038 issued by BANK OF TOKYO MITSUBISHI DRAWER CHOLIMEX COMPANY Signature To: BANK OF TOKYO MITSUBISHI Bi 2. Ngy 15 - 8-2008, cng ty XNK Hung Nguyen ( Hung Nguyen Import- Export Company) k hp ng ngoi thng s1234/EX vi cng ty Funitures xut khu l hng bn gh thnh phm theo cc iu kin v iu khon chi tit nh sau: S lng hng: 100 b bn gh thnh phm n gi: 3.000 USD/b, CIF cng si gn Thi hn thanh ton: tr chm 90 ngy k t ngy k pht hi phiu UNITED STATES DOLLARS NINETY TWO THOUSAND

Hnh thc thanh ton: th tn dng khng hu ngang. Th tn dng s:1234567 c Ngn hng Bank of New York, Singapore m cho cng ty XNK Hung Nguyen ngy 20-8-2008 Ngy 10 - 9-2008 Cng ty XNK Hung Nguyen giao hng v xut trnh chng t ti Ngn hng ngoi thng Vit Nam CN H Ch Minh Hy lp Hi phiu theo nhng ni dung cp trn. Bi gii Cch 1 BILL OF EXCHANGE No.12345 For USD 300,000.00 HO CHI MINH C, SEP 10th 2008 At 60 DAYS AFTER SIGHT of this`FIRST Bill of Exchange ( Second of the same tenor and date being unpaid), Pay to the order of BANK FOR FOREIGN AND TRADE OF VIETNAM - HCMC BRANCH the sum of UNITED STATES DOLLARS THREE HUNDRED THOUSAND ONLY. Value received as per contract No.1234/EX dated AUG 15th 2008 Drawn under Letter of credit No.1234567 dated AUG 20th 2008 issued by BANK OF NEW YORK, SINGAPORE DRAWER HUNG NGUYEN IMPORT- EXPORT COMPANY Signature To: BANK OF NEW YORK, SINGAPORE Cch 2 BILL OF EXCHANGE No.12345 For USD 300,000.00 HO CHI MINH C, SEP 10th 2008 At 60 DAYS AFTER SIGHT of this`FIRST Bill of Exchange ( Second of the same tenor and date being unpaid), Pay to the order of HUNG NGUYEN IMPORT- EXPORT COMPANY the sum of UNITED STATES DOLLARS THREE HUNDRED THOUSAND ONLY. Value received as per contract No.1234/EX dated AUG 15th 2008 Drawn under Letter of credit No.1234567 dated AUG 20th 2008 issued by BANK OF NEW YORK, SINGAPORE For and on behalf of

HUNG NGUYEN IMPORT- EXPORT COMPANY Signature To: BANK OF NEW YORK, SINGAPORE K hu Pay to the order of BANK FOR FOREIGN AND TRADE OF VIET NAM HOCHIMINH BRANCH For and on behalf of HUNG NGUYEN IMPORT- EXPORT COMPANY Signature BI TP NHM 6 HI PHIU Bi 1: Ngy 15 - 7-2008, cng ty xut nhp khu tng hp (The General Import Export Company) k hp ng ngoi thng s 1010/EX vi cng ty Sushi Express Co; Ltd No.481 Chung Hsiao Taipei, Taiwan R.O.C xut khu l hng go theo cc iu kin v iu khon chi tit sau: S lng hng: 1.000 ton. Dung sai cho php 5% n gi: 20 5U SD/t on FOB Cng si gn Thi hn thanh ton: tr chm 60 ngy k t ngy giao hng Hnh thc thanh ton: chuyn tin tr sau Ngi th hng: theo lnh ca nh xut khu Ngy giao hng 15-8-2008. S lng hng thc giao l 1050 ton Hy lp Hi phiu theo nhng ni dung cp trn. Bi gii BILL OF EXCHANGE No.12345 For USD 215,250.00 HO CHI MINH C, AUG 15th 2008 At 60 DAYS AFTER SHIPMENT ( Shipment dade is August 15th 2008 ) of thisFirst Bill of Exchange ( Second of the same tenor and date being unpaid) , Pay to the order of THE GENERAL IMPORT EXPORT COMPANY the sum of UNITED STATES

DOLLARS TWO HUNDRED FIFTEEN THOUSAND TWO HUNDRED AND FIFTY ONLY. Value received as per contract No.1010/EX dated JULY 15th 2008 DRAWER THE GENERAL IMPORT EXPORT COMPANY Signature

SUSHI EXPRESS CO; LTD NO.481 CHUNG HSIAO TAIPEI TAIWAN R.O.C B i2 : Ngy 11/07/2005, cty TDS nhn c mt L/C c ni dung sau : (trch mt s iu khon L/C) Sender : WOORI BANK SEOUL KOREA Receiver : CHINATRUST COMMERCIAL BANK, HCM CITY BRANCH. Nuber telex : 095250031205 Test : USD 202,260.30 MT700 ISSUE OF DOCUMENTARY CREDIT 40A : FORM OF DOCUMENTARY CREDIT :IRR EVOC AB LE. 20 : DOCUMENTARY CREDIT NUMBER : 00690LC0300007 31C : DATE OF ISSUE :050709 50 : APPLICANT : TAINAN SPINNING CORP.1533 ON CHEON 3 DONG RAE-GU BUSAN, KOREA 59 : BENEFICIARY : TDS COMPANY LTD 149 TOHIENTHANH ST. DST 10. HCMC VIETNAM 32B : CURRENCY CODE, AMOUNT : USD 202,206.30 41D : AVAILABLE WITH : ANY BANK BY NEGOTIATION 42C : DRAFT AT : FPR 100PCT OF INVOICE VALUE

(90 DAYS AFTER BILL OF EXCHANGE DATE) 42A : DRAWEE : WOORI BANK SEOUL KOREA 44C : LATEST DATE OF SHIPMENT :050725 . Da vo cc thng tin trn v cc thng tin t cho thm(*), hy k pht hi phiu i tin nh nhp khu. Bi gii BILL OF EXCHANGE No. 123 /05 * ForUSD202,260.30 HCMC, JULY 25th 2005 At90 DAYS AFTER BILL OF EXCHANGE DATE of this`First Bill of Exchange ( Second of the same tenor and date being unpaid), Pay to the order of CHINATRUST COMMERCIAL BANK, HCM CITY BRANCH the sum of US Dollars Two Hundred Two Thousand, Two Hundred Sixty and Thirty Cents only. Value received as per contract No 12 34* dated JUNE 15th 2005* Drawn under Letter of credit No.00690LC0300007 dated JULY 09th 2005 issued by WOORI BANK SEOUL KOREA Drawer TDS COMPANY LTD Signature To: WOORI BANK SEOUL KOREA BI TP NHM 7 HI PHIU Bi 1: Ng y 10-08-2008, cng ty xut nhp khu tng hp ( The General Import Export Company ) xut khu l hng thu hi sn ng lnh ( Frozen Sea Food) cho Cng ty c phn Marubeni c a ch ti 1 Chome Tokyo ti Nht theo hp ng ngoi thng s 001/EX/JP k ngy 01/7/2008 vi c hi ti t s au : S lng hng : 10.000kgs n gi: 15USD/kg FOB cng Si gn Thi hn thanh ton: tr ngay D/P Hnh thc thanh ton: Nh thu

Ngn hng nh thu ( Ngn hng u thc thu): Ngn hng Ngoi thng Vit nam, Chi Nhnh HCM ( Bank For Foreign Trade of VietNam) Hy lp Hi phiu theo nhng ni dung cp trn. Bi gii Cch 1 BILL OF EXCHANGE No. 123 /08 ForUSD150,000.00 HCMC, AUG 10th 2008 AtSIGHT of thisFir st Bill of Exchange ( Second of the same tenor and date being unpaid), Pay to the order of BANK

FOR FOREIGN AND TRADE OF VIETNAM - HCMC BRANCH the sum of US Dollars One Hundred fifty thousand only. Value received as per contract No 00 1/E X /JP dated JULY 01st 2008 FOR AND AN BEHALF OF THE GENERAL IMPORT EXPORT COMPANY Signature To: MARUBENI COPERATION 1 CHOME TOKYO - JAPAN Cch 2 BILL OF EXCHANGE No. 123 /08 ForUSD150,000.00 HCMC, AUG 10th 2008 AtSIGHT of thisFir st Bill of Exchange ( Second of the same tenor and date being unpaid), Pay to the order of THE GENERAL IMPORT EXPORT COMPANY the sum of US Dollars One Hundred fifty thousand only. Value received as per contract No 00 1/E X /JP dated JULY 01st 2008 FOR AND AN BEHALF OF THE GENERAL IMPORT EXPORT COMPANY Signature To: MARUBENI COPERATION 1 CHOME TOKYO - JAPAN K hu Pay to the order of BANK FOR FOREIGN AND TRADE OF VIET NAM HOCHIMINH BRANCH For and on behalf of

THE GENERAL IMPORT EXPORT COMPANY Signature Bi 2: Ngy 15 /7/20 09, Cng ty XNK Nguyen An ( Nguyen An Import Export Company) k hp ng ngoi thng s 1234 vi cng ty Hot and Cold Marketing SDN.BHD ( No.27 Jalan Pandan, Indah, Kualalumpur, Malaysia) xut khu l hng st thp theo cc iu kin v iu khon sau: S lng hng: 1.000 MTS, dung sai cho php 5% n gi: 50 5U SD/MT FOB cng si gn Thi hn thanh ton: Tr chm 60 ngy k t ngy nhn thy Hi phiu Hnh thc thanh ton: Nh thu tr sau D/A Ngi th hng: theo lnh ca nh xut khu Ngy giao hng 14-9-2009. Nh nhp khu chp nhn hi phiu v nhn chng t t ngn hng nhn hng ngy 20-9-2009 Lng hng giao thc t: 1.050MTS a. Hy lp hi phiu theo nhng ni dung trn

Gi s anh/ch l nh nhp khu, anh/ch hy chp nhn thanh ton t hi phiu ny theo hnh thc chp nhn thanh ton ngn trn t hi phiu hoc hnh thc k chp nhn y Bi gii Cch 1 : K chp nhn ngn BILL OF EXCHANGE No. 123 /09 ForUSD530,250.00 HCMC, SEP 14th 2009 At60 DAYS AFTER SIGHT of thisFirst Bill of Exchange ( Second of the same tenor and date being unpaid), Pay to the order of BANK FOR FOREIGN AND TRADE OF VIETNAM HCMC BRANCH the sum of US Dollars Five Hundred thirty thousand two hundred and fifty only. Value received as per contract No 12 34 dated JULY 15st 2009 FOR AND AN BEHALF OF NGUYEN AN IMPORT EXPORT COMPANY Signature To: HOT AND COLD MARKETING SDN.BHD No.27 Jalan Pandan, Indah, Kualalumpur, Malaysia

Accepted For USD530,250.00 On Nov 09th 2009 For and on behalf of HOT AND COLD MARKETING SDN.BHD Signature Cch 2 K chp nhn y BILL OF EXCHANGE No. 123 /09 ForUSD530,250.00 HCMC, SEP 14th 2009 At60 DAYS AFTER SIGHT of thisFirst Bill of Exchange ( Second of the same tenor and date being unpaid), Pay to the order of BANK FOR FOREIGN AND TRADE OF VIETNAM HCMC BRANCH the sum of US Dollars Five Hundred thirty thousand two hundred and fifty only. Value received as per contract No 12 34 dated JULY 15st 2009 FOR AND AN BEHALF OF NGUYEN AN IMPORT EXPORT COMPANY Signature To: HOT AND COLD MARKETING SDN.BHD No.27 Jalan Pandan, Indah, Kualalumpur, Malaysia HOT AND COLD MARKETING SDN.BHD No.27 Jalan Pandan, Indah, Kualalumpur, Malaysia LETTER OF ACCEPTANCE We has accepted to pay the Bill of exchange No 123 /09 which is dated on Sep 14th 2009, on Nov 09th 2009 for USD 530,250.00 ( US Dollars Five Hundred thirty thousand two hundred and fifty only ). In favor of BANK FOR FOREIGN AND TRADE OF VIETNAM HCMC BRANCH For and on behalf of HOT AND COLD MARKETING SDN.BHD Signature