Date : Jan, 2009

To : Our Valuable Customers Who May Concern

From : “K” Line (Hong Kong) Ltd.

Re : Documentation Fee & Cargo Declaration Data Amendment Fee (SI Amendment Fee)

For shipments originating from Hong Kong/Macau/S.PRC for TPS/Canada Trade

In order to compensate our ever rising cost for IT investment to ensure our high standard and efficiency in producing B/L (or seaway B/L), please be informed that our local documentation tariff will be revised with effect 1st March, 2009 as follows:

A. Documentation Fee will be revised to HK$150/BL (issued in Hong Kong/Macau) or RMB

150/BL (issued in Guangdong province)

B. Cargo Declaration Data Amendment Fee (SI Amendment Fee) will be revised to US$50/BL.

We take this opportunity to thank for your valuable support and look forward to having your unchanged patronage in future. Should you have any further queries, please feel

free to contact our Customer Service Team as follows:

USA/Canada Services - Hotline: 2861 5432 Email: hkglcustps@hk.kline.com

Best Regards.

Yours faithfully,

Sales Administration Team

For and on behalf of “K” Line (HK) Ltd.