|   |   | 
   
    | In Hong Kong: ANDREW
    C. MAK & COMPANY Chartered Certified Accountants
 Certified Public Accountants
 
     
      | Sole Proprietor:  | Mr. Andrew C. Mak,MBA; FCCA; FCPA; FTIHK; ACIB; AHKIB; CPA
 |  
      | Representative In Japan :
 | Mr. Takio Oshio, CPA Japan |  FELICITY
    MANAGEMENT LIMITED  
     
      | Directors: | Mdm. Yukari Tokiwa  |  
      |   | Ms. Betty Mak |  
      |   |   |  
      | Address: | Room 702,
      Connaught Commercial Building, 185 Wanchai Road, Wan Chai, HONG KONG.  |  
      |   |   |  
      | Tel: | (852) 2511 0056 |  
      |   |   |  
      | Fax: | (852) 2507 4201 |  
      |   |   |  
      | Email: | acm@andrewmaknco.com.hk |  
      |   |   |  
      | Web Site: | www.andrewmaknco.com.hk |  
      |   |   |    
    
 In Australia:
     GRANGEBUSINESS PARTNER
 
 |  
  
 In China:
   
   
    | SHENZHEN LONGDA
    CERTIFIED PUBLIC ACCOUNTANTS |  
    | 
     
      | President  | Zhang JianHua, CPA(China)Chen Lie Wei, CPA(China)
 
 
 |  
      | Address: | 7/F., LingJing Centre Building, City Centre Garden,
      Hong Mian Road, Heng Hang Town, Long Gang Area, ShenZhen, P.R.C.
 |  
      |   | 
 |  
      | Tel: | (86-755)-2865 6611(86-755)-2865 6622
 (86-755)-2865 6633
 |  
      | Fax: | (86-755)-28656699
 |  
      | Email : | szyhq@Tom.com |  
      |   |   |    In
    Singapore:  
     
      | VINCENT LEONG &
      COMPANY, Singapore Chartered Certified
      AccountantsCertified Public Accountants, Singapore
   |  In Japan:   |  
    | WAKABA TAX COMPANY,
    Japan Certified Tax
    Accountants |  
    |       |    
   
    | 
    
 In South
      Korea: |  
    | SE HYUN ACCOUNTING
    CORPORATION |  
    | 
     
      | Partner: | Joonkeun Cho   |  
      | Address: | 2FL., Kolon Plaza 595 Sungnae-Dong Kangdong-Gu, Seoul, South Korea
 |  
      | Tel:
 | 02-482-5144-5
 |  
      | Web site: | http://www.e-sehyun.co.kr/ |  |  
 |   |