1

1-1 1-2 1-3

192.168.63.4/doc11GP0899

29806252101_.doc 3GP08999806254980625

1-1

DATE: Apr. 16, 2008 TERMS OF PAYMENT : 30% of contract value paid by T/T within 15 days after the contract date; The remaining paid by Letter of Credit at sight. 27 1 / 140AIRREVOCABLE20 98062531C08042840EUCP LATEST VERSION

CONTRACT DATE: Apr. 16, 2008 TERMS OF PAYMENT : 30% of contract value paid by T/T within 15 days after the contract date; The remaining paid by Letter of Credit at sight. DATE AND PLACE OF EXPIRY. 31DDATE 080915 PLACE IN U.K.

THE BUYER: Kevin Footwear Inc.No. 1 Cat Rd., LondonU.K. APPLICANT50 KEVIN FOOTWEAR INC.NO. 1 CAT RD., LONDON, U.K.

THE SELLER: Fujian Gongping I/E Co., Ltd. No. 5 Renmin Rd., FuzhouChina BENEFICIARY59 FUJIAN GONGPIN I/E CO., LTD.NO. 5 RENMIN RD., FUZHOU, P.R.CHINA

GONGPIN

CONTRACT TOTAL AMOUNT : USD145920.00 TERMS OF PAYMENT : 30% of contract value paid by T/T within 15 days after the contract date; The remaining paid by Letter of Credit at sight. AMOUNT32BCURRENCY USD AMOUNT 102144.00

AVAILABLE WITH/BY41DANY BANK IN CHINA,BY NEGOTIATION

CONTRACT DATE: Apr. 16, 2008 TERMS OF PAYMENT : 30% of contract value paid by T/T within 15 days after the contract date; The remaining paid by Letter of Credit at sight. DRAFTS AT ... 42C30 DAYS AFTER SIGHT

DRAWEE 42ABANK OF CHINALONDON

OTHER CLAUSE:1TRANSSHIPMENT ALLOWED

PORT OF LOADING AND DESTINATION: From Xiamen, China to London, U.K. TRANSSHIPMENT43TALLOWEDPORT OF LOADING/ AIRPORT OF DEPARTURE 44EXIAMEN, CHINAPORT OF DISCHARGE 44FLONDON, U.K.

TIME OF SHIPMENT : (1) 2400pairs of Article no. 5001 and 2400pairs of Article no. 5002 shipped in Jul. 2008(2) 2400pairs of Article no. 5001 and 2400pairs of Article no. 5002 shipped in Aug. 2008 SHIPMENT PERIOD44D2400PAIRS OF ARTICLE NO. 5001 AND 2400PAIRS OF ARTICLE NO. 5002 SHIPPED IN JUN. 2008; 2400PAIRS OF ARTICLE NO. 5001 AND 2400PAIRS OF ARTICLE NO. 5002 SHIPPED IN AUG. 2008

JUN. 2008

Commodity & specification Article no. 5001USD15.60/pairUSD74880.00

Article no. 5002USD14.80/pairUSD71040.00

CFR London, U.K DESCRIPTION OF GOODS AND/OR SERVICES.45APAC BOOTS AS PER ORDER 5001 4800PAIRS USD14.80/PAIR USD71040.00 5002 4800PAIRS USD15.60/PAIR USD74880.00 AT FOB SHANGHAI

DOCUMENTS:Signed Invoice in quadruplicate. DOCUMENTS REQUIRED46ASIGNED IN INK INVOICE IN QUADRUPLICATE.

Full set of clean on board ocean Bill of Lading marked freight prepaid made out to order of issuing bank blank endorsed notifying the applicant. FULL SET OF CLEAN ON BOARD OCEAN BILL OF LADING MARKED FREIGHT COLLECT MADE OUT TO ORDER OF ISSUING BANK BLANK ENDORSED NOTIFYING THE APPLICANT.

ADDITIONAL CONDITION 47AALL DOCUMENTS MUST INDICATE THE NUMBER OF THIS CREDIT.

98062512GONGPINGONGPING3AT 30 DAYS AFTER SIGHTAT SIGHT

4JUN. 200820087;56FOB SHANGHAICFR LONDON, U.K. 7FREIGHT COLLECT

1-2

PAYMENT TERMS: BY IRREVOCABLE L/C 90 DAYS AFTER B/L DATE. SEQUENCE OF TOTAL *27 : 1/1FORM OF DOC. CREDIT *40A : IRREVOCABLEDOC. CREDIT NUMBER *20 : S100-108085

The last date of L/C opening: 20 August, 2005. DATE OF ISSUE 31C : 050825

5. TIME OF SHIPMENT: BEFORE OCTOBER 02, 2005.PRESENTATION PERIOD 48 :DOCUMENTS TO BE PRESENTED WITHIN 21 DAYS AFTER THE DATE OF SHIPMENT BUT WITHIN THE VALIDITY OF THE CREDIT.

EXPIRY 31D : DATE 051001 PLACE APPLICANTS COUNTRY.

10.121

BUYER: JAE & SON PAPER COMPANY 203 LODIA HOTEL OFFICE 1546, DONG-GU, BUSAN, KOREA APPLICANT 50 : JAE & SON PAPER COMPANY203 LODIA HOTEL OFFICE 1546, DONG-GU, BUSAN, KOREA

SELLER: WONDER INTERNATIONAL COMPANY LIMITEDNO. 529, QIJIANG ROAD HE DONG DISTRICT, NANJING, CHINA BENEFICIARY 59 : WONDER INTERNATIONAL COMPANY LIMITEDNO. 529, QIJIANG ROAD HE DONG DISTRICT, NANJING, CHINA

2. TOTAL VALUE: USD 39000.00

PAYMENT TERMS: BY IRREVOCABLE L/C 90 DAYS AFTER B/L DATE. AMOUNT 32B : CURRENCY HKD AMOUNT 39000.00

AVAILABLE WITH/BY 41D : ANY BANK IN CHINA BY NEGOTIATION

PAYMENT TERMS: BY IRREVOCABLE L/C 90 DAYS AFTER B/L DATE. DRAFTS AT 42C : DRAFTS AT 90 DAYS AFTER SIGHT FOR FULL INVOICE VALUE

10. OTHER CONDITIONS REQUIRED IN L/C: + Partial shipment and transshipment allowed. DRAWEE 42A : BANK OF KOREA LIMITED, BUSAN

PARTIAL SHIPMENTS 43P : NOT ALLOWED

TRANSSHIPMENT 43T : NOT ALLOWED

6. PORT OF SHIPMENT: MAIN PORTS OF CHINA.7. PORT OF DESTINATION: BUSAN, KOREA.

5. TIME OF SHIPMENT: BEFORE OCTOBER 02, 2005. LOADING IN CHARGE 44A : MAIN PORTS OF CHINAFOR TRANSPORT TO 44B: MAIN PORTS OF KOREA()LATEST DATE OF SHIPMENT 44C: 051031

1. COMMODITY: UNBLEACHED KRAFT LINEBOARD.

UNIT PRICE: USD390.00 PER METRIC TON,

CFR BUSAN, KOREA DESCRIPTION OF GOODS 45A: COMMODITY: UNBLEACHED KRAFT LINEBOARD U/P : HKD390.00/MT TOTAL : 100MT 10% ARE ALLOWED.PRICE TERM : CIF BUSAN KOREA

10. OTHER CONDITIONS REQUIRED IN L/C: + Do not mention any shipping marks in your L/C. COUNTRY OF ORIGIN: P.R.CHINA PACKING : STANDARD EXPORT PACKINGSHIPPING MARKS : ST05-016BUSAN KOREA

9. DOCUMENTS: + Signed invoice indicating LC No. and Contract No.CONTRACT NO.: ST05-016 DOCUMENTS REQUIRED 46A :COMMERCIAL INVOICE IN 3 COPIES INDICATING LC NO. & CONTRACT NO. ST05-018.

+ Full set (3/3) of clean on board ocean Bill of Lading marked freight prepaid made out to order blank endorsed notifying the applicant. 2. FULL SET OF CLEAN ON BOARD OCEAN BILL OF LADING MADE OUT TO ORDER AND BLANK ENDORSED, MARKED FREIGHT TO COLLECT, NOTIFYING THE APPLICANT.

+ Packing list/weight list indicating quantity/gross and net weight. + Certificate of Origin. + No solid wood packing certificate issued by manufacturer. 3. PACKING LIST/WEIGHT LIST IN 3 COPIES INDICATING QUANTITY/ GROSS AND NET WEIGHTS. 4. CERTIFICATE OF ORIGIN IN 3 COPIES.

ADDITIONAL CONDITIONS 47A : ALL DOCUMENTS ARE TO BE PRESENTED TO US IN ONE LOT BY COURIER/SPEED POST.

10. OTHER CONDITIONS REQUIRED IN L/C: + All banking charges outside the opening bank are for beneficiarys a/c. DETAILS OF CHARGES 71B : ALL BANKING CHARGES OUTSIDE OF OPENING BANK ARE FOR BENEFICIARYS ACCOUNT.

PRESENTATION PERIOD 48 :DOCUMENTS TO BE PRESENTED WITHIN 21 DAYS AFTER THE DATE OF SHIPMENT BUT WITHIN THE VALIDITY OF THE CREDIT.

CONFIRMATION 49 : WITHOUT

INSTRUCTIONS 78 : SENDER TO RECEIVER INFORMATION 72:

USD 39000.00 (SAY U.S.DOLLARS THIRTY NINE THOUSAND ONLY. *** 10% MORE OR LESS ALLOWED)

12005101UCP6002HKDUSD342C : DRAFTS AT 90 DAYS AFTER SIGHT90 DAYS AFTER B/L DATE.4200510312005101

5PARTIAL SHIPMENTS NOT ALLOWED6TRANSSHIPMENT NOT ALLOWED7HKD390.00/MTUSD390.00 PER METRIC TON8CIF BUSAN KOREACFR BUSAN, KOREA

910ST05-018ST05-01611FREIGHT TO COLLECTFREIGHT PREPAID1210%13

1-3(10)Term of payment: by 100% confirmed irrevocable letter of credit reach China before MAY 1, 2004 and to remain valid for negotiation in China until the 15th days after the foresaid time of shipment. (9) Time of shipment: Within 30 days after receipt of L/C Issuing bank : METTTABANKLTD., FINLANDDoc. Credit Type : REVOCABLECredit Number : LRT9802457Date of Issue : 040428Expiry : Date 040416 place FINLAND

Buyers: F.T.C CORP Address: AKEDSANTERINK AUTOP P.O.BOX 9, FINLAND.

Sellers: GREAT WALL TRADING CO.LTD Address: RM201, HUASHENG BUILDING, NINGBO, P.R.CHINA Applicant : F.I.C. CO.AKEKSANTERINK AUTO P.O.BOX 9, FINLAND

Beneficiary : GREAT WALL TRADING CO. LTD RM201, HUASHENG BUILDING NINGBO, P.R.CHINA

Total amount US36480.00 Amount : USD3648.00(SAY U.S.DOLLARS THIRTY SIX THOUSAND FOUR HUNDRED AND EIGHT ONLY.)

(10)Term of payment: by 100% confirmed irrevocable letter of credit in favor of the sellers to be available by sight draft to be opened and to reach China before MAY 1, 2004 and to remain valid for negotiation in China until the 15th days after the foresaid time of shipment. Available with/by : ANY BANK IN ADVISING COUNTRYBY NEGOTIATION

Draft at : DRAFTS AT 20 DAYS SIGHT FOR FULL INVOICE VALUE

(9) Time of shipment: allowing transshipment and partial shipment.

(7) Delivery from: NINGBO to HELSINKI Partial shipments : NOT ALLOWED

Transshipment : ALLOWED

Loading in Charge : NINGBO

For Transport to : HELSINKI

(9) Time of shipment: Within 30 days after receipt of L/C

Shipment Period : AT THE LATEST MAY 30, 2004

(1)Name of commodity and specification: HALOGEN FITTING W500(2)quantity:9600PCS(4)Unit price: CIF HELSINKI USD3.80/PCContact no.:GW2005X06 Descrip. Of Goods : 960 PCS OF HALOGEN FITTING W500. USD6.80 PER PC AS PER SALES CONTRACT GW2005M06 DD22.4.2004. CIF HESINKI.

Documents Required : * COMMERCIAL INVOICE 1 SIGNED ORIGINAL AND 5 COPIES* PACKING LIST IN 2 COPIES

* FULL SET OF CLEAN ON BOARD MARINE BILLS OF LADING, MADE OUT TO ORDER, MARKED FREIGHT PREPAID AND NOTIFY APPLICANT * GSP CERTIFICATE OF ORIGIN FORM A. CERTIFYING GOODS OF ORIGIN IN CHINA. ISSUED BY COMPETENT AUTHORITIES

(11)Insurance: To be effected by the sellers for 110% of full invoice value covering F.P.A. up to HELSINKI to be effected by the buyers. * INSURANCE POLICY/CERTIFICATE COVERING ALL RISKS AND WAR RISKS OF PICC. INCLUDING WREHOUSE TO WAREHOUSE CLAUSE UP TO FINAL DESTINATION AT HELSINKI. FOR AT LEAST 120 PCT OF CIF VALUE

* SHIPPING ADVICES MUST BE SENT TO APPLICANT WITH 2 DAYS AFTER SHIPMENT ADVISING NUMBER OF PACKAGE, GROSS & NET WEIGHT, VESSEL NAME, BILL OF LADING NO. AND DATE, CONTRACT NO., VALUE

(10)Term of payment: by 100% confirmed irrevocable letter of creditand to remain valid for negotiation in China until the 15th days after the foresaid time of shipment. Presentation period : 6 DAYS AFTER ISSUANCE DATE OF SHIPPING DOCUMENT

Confirmation : WITHOUTCONFIRM

Instructions :

10% more or less both in amount and quantity allowed

All banking charges outside China (the mainland of China) are for account of the Drawee.

UCP60071B

121534F.T.C CORPAKEDSANTERINK AUTOP P.O.BOX 9, FINLAND.

5USD36480.006AT 20 DAYS SIGHTAT SIGHT789600PCS9CIF HELSINKI USD3.80/PC10GW2004X06

11110% OF CIF VALUE12WITHIN 15 DAYS AFTER THE DATE OF SHIPMENTConfirmed13confirm14MORE OR LESS 10% BOTH IN QUANTITY AND AMOUNT ALLOWED