D.D. Lee & Sons OfficeEquipment International 

5 Carmac Street

P.O. Box 812  

Singapore 20

                                                                                   Tel. 3784983

                                                                                     Fax  3784982

Ms Jean Mace                                                                   21 May 2002

M&C

76 Browning Terrace

Birmingham B13 9SQ

England

Dear Ms Mace,

We acknowledge receipt of your letter dated 14 May and are sending you our latest office furniture catalogue. The export price list is enclosed. On condition that sufficient quantities are ordered, we are quite prepared to meet individual requirements.

Our terms of payment for initial orders are: opening of an irrevocable and confirmed documentary letter of credit in our favour. In the case of regular business we would deliver on the basis cash against documents.

Normally, the delivery period is about four weeks for our standard programme, delivery of furniture made to your individual specifications will of course take longer.

We think that you will find our conditions satisfactory, and therefore we hope to hear from you soon.

Sincerely yours,

D.D. Lee &Sons

Samuel Wong

Sales Department

 Encs.