Koppermann GmbH　

Schubert strasse 16, K-2618, Hamburg, Germany
Telefon: 1 41 61 00 00 Telefax: 0 41 61 00 01

                                                                                                             2 April 200#

Ms Ni Minzhi
3W Co. Ltd.
3B Guihua Road
Shanghai 200233
China

Dear Ms Ni,

            Order No. 9953

Thank  you  for  your  order  which has been completed and is being sent to your today.

As agreed we have forwarded our bill, No, 2782 for DM1720.00 with the documents to your bank , Industrial & Commercial Bank of China, Caohejing Branch, Shanghai. The Draft has been made out for payment 30 days after sight, and the documents will be handed to you on acceptance.

Yours sincerely

H. Koppermann

Managing Director