MINH KHANG

Creative Design - Printing

PURCHASING CONTRACT
Job code: TAISHO-CAL-0111-CT2007 Today, date 20 / 11 / 2007, we are: Party A Address Tel Tax code Represented by Party B Address Tel Tax code Represented by : MINH KHANG TRADING & SERVICE COMPANY LTD., : 540/9 CMTT St., Ward 11th, Dist 3, HCMC. : 2652009 Fax: 9934813 : 0305090209 : Mr. VUONG TUNG Title: Managing Director : TAISHO VIETNAM COMPANY LTD. : 1A National Highway, Suoi Hiep, Dien Khanh, Khanh Hoa. : (848) 824 7493 Fax: (848) 824 7492 : 4200381102 : Mr. ATSUSHI TOYOSHIMA Title: Deputy Director

After discussion, two Parties agree to sign this contract with the terms and conditions as follows: SCOPE OF CONTRACT

Article 1:

Party A agrees to design and production the 2008 calendar for Party B.

Article 2: CONTRACT VALUE

Item Description Qty. Unit price (VND) Amount (VND)

01

Calendar 2008: Code: AH 05 Dimension: (4163)cm x 7 sheets Material: Couche 230gsm Print: Offset 4 colors on 1 side.

3.300

16.500

54.450.000

Finishing: Bind by steel spring on top. Packing: nylon bag

Total value (VND) VAT 10 % Total amount

54.450.000 5.445.000 59.895.000

(In word: Fifty nine million eight hundred and ninety five thousand Vietnamese dong only) Article 3: PLACE, DELIVERY TIME, PACKING

Delivery place: 3A Ton Duc Thang Street, District 1. Delivery time: date 7/12/2007 All product are packed on carton boxes.

Office: 540/9 CMT8 St., Ward 11, Dist. 3, HCMC.

*Tel : (848) 2652009 (4 lines)

* Fax: (848) 9934813

* Email: mkd@mkd.com.vn

Article 4: PAYMENT TERM * Payment term: In cash or bank transfer. - Party B is responsibility for paying 100 % total contracted value against delivery Article 5: RESPONSIBILITIES * Party A responsibilities - Be responsibility to design and produce as per Party Bs requirement. - Keep Party B products information in confidential. - Should Party A cancel the contract after contract signed, Party A have to pay 100% total contract value to Party B as penalty. - Ensure the quality for printing product as approved by Party B. * Party B responsibilities - Give necessary information and image to Party A for designing on time. - Modify, approve the Maquette during creative procedure on time. - Should Party B cancel the contract after contract signed, Party B has to pay 100% total contract value to Party B as penalty. Article 6: GENERAL TERMS - Both Parties undertake to strictly fulfill all terms and conditions set forth in this contract. During the implementation of this contract, should any problems arise, The Parties shall discuss and make the annex attached to this contract. - Any changes in contract stipulate should be discuss and solve by both parties in legal written letter 10 day prior to the day that go to effect . - In case the Parties can not solve the dispute, the dispute should be submitted to the HoChiMinh Economic Court in accordance with the law of Vietnam. The loser shall bear all the fees and other expenses and shall compensate for the loss of the other Party. - This contract is made 2 copies in English with the same legal validity. Each party keeps 1 copy. - This contract will come into effect since the signing day. PARTY A PARTY B

Office: 540/9 CMT8 St., Ward 11, Dist. 3, HCMC.

*Tel : (848) 2652009 (4 lines)

* Fax: (848) 9934813

* Email: mkd@mkd.com.vn