INQUIRY Dear Sir/Madame, We are interested in your calculators advertised in the latest issues on the Financial Times.

We are now in the market for calculators in Vietnam and are happy to establish business relation with you. We would be grateful if you could send us your latest catalogue, current price lists and also state your terms and conditions. If your terms and conditions are favorable, we will place large orders. We look forward to hearing from you as soon as possible. Yours faithfully, Minh Anh Managing Director REPLY TO INQUIRY Dear Ms Minh Anh, We thank you for your inquiry dated asking for our calculators. We are very pleased to enclose our latest catalogue and current price lists for different kinds of calculators for immediate shipment. We usually accept payment by a Letter of Credit at sight and offer a discount of 5% order of 1000 units up. We look forward to your order and opportunity of being observing to you. Yours Sincerely, OFFER ALFPRD & SON CO., LTD. Address: 37 Carter Street, Briston United Kingdom Tel: Telex: Fax: Date: September 15th 200 Our ref: NQ/mt Your ref: TD/tl THE VIETNAM UNION OF PRODUCTION & EXPORT- IMPORT FOR LEATHER AND FOOTWEAR Address: Postal address: LEARPRODEXIM HANOI 1

Dear Sir/ Madame, We thank you very much for your inquiry No. 2431 dated August 1st 200 asking for mens leather shoes code No. 306/TLd and womens leather shoes code No. 295MT/td and take great pleasure in making/ are happy to make you a firm offer subject to acceptance within 15 days on the following terms and conditions: 1. Name of the goods: mens leather shoes code No. 306/TLd 2. Quality and specifications: as per enclosed catalogue. 3. Quantity: 1000 pairs 4. Price: - Unit price: $US 20 per pair (quoting CIF Briston, including packing) - Total price: $US 20,000 5. Packing: in export customary packing. 6. Delivery: In one shipment in the 7. Payment: is to be make in US dollar sterling by an irrevocable letter of credit at sight to be opened at the Bank for Foreign Trade of Vietnam (Vietcombank), 15 days prior to shipment, valid for 45 days, to the account of Leaprodexim, in the favor of the seller for the total value of the goods to be shipped. As for the womens shoes code No. 295MT/td, we have no longer produced them, but instead, we can offer you womens leather shoes code No. 305/tdA1 which are more fashionable and reasonable than womens leather shoes code No. 295MT/td ($US 25.5 per pair quoting CIF Briston). We are sending you the latest catalogue and current price- list. We are looking forward to your order as soon as possible. Yours Faithfully, Janet V.S Managing Director