NEOGENERALTRADINGCO.,LTD.#362JALANSTREET,TORONTO,CANADATEL:(+01)7708808FAX:(+01)7701111E-MAIL:andy@neo.comOct17,2009DESUNTRADINGCO.,LTD.29THFLOORKINGSTARMANSION,623JINLINRD.,SHANGHAI,CHINATELNO.:(021)82588666FAXNO.:(021)82588999E-MAIL:desun@msn.comDearMr.Zhao,WehavereceivedyourofferofOtc.16,2009.Wearesohappytotellyouthatourcustomersareverysatisfiedwiththesampletestresultwhichyouoffer.Butwearenotinpositiontoentertainbusinessatyourprice,sinceitappearstobeonthehighsight.Wecounterofferasfollows:ArticleNo.DR2010USD19.00CIFC5TorontopersetArticleNo.DR2202USD23.80CIFC5TorontopersetArticleNo.DR2211USD30.00CIFC5TorontopersetArticleNo.DR2401USD23.50CIFC5TorontopersetWelookforwardtohearingfromyousoon.YourssincerelyNEOGENERALTRADINGCO.,LTD.AndyBurns