Date : March, 2009

To : Our Valuable Customers Who May Concern

From : “K” Line (Hong Kong) Ltd

Subject: ++ AMENDENT NOTICE++ CHINESE TOYS ARE BANNED BY LAW TO INDIA

Further to the previous notice, we received an amendment from the government of INDIA to amend the rule under

ITC Codes 9501, 9502, 9503 of Schedule – I of ITC(HS) Classifications of Export and Import Item.

Import of toys from China accompanied by the following certificates shall be permitted:

(i) A certificate that the toys being imported conform to the standards prescribed in ASTM F963 or standards prescribed in ISO 8124 (Parts I-III) or IS 9873 [Parts I-III];

(ii) A Certificate of Conformance from the manufacturer that representative sample of the toys being imported have been tested by an independent laboratory which is ILAC accredited and found to meet the specifications indicated above. The certificate would also link the toys in the consignment to the period of manufacture indicated in the Certificate of Conformity”.

Please note that all shipment without accompany of the certificates will still be deemed as banned items to India.

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.

Customer Service AAL

Hotline: 2861 5433

Email address: hkglcusaal@hk.kline.com

Thanks for your kind attention.

Best Regards.

Yours faithfully,

Sales Administration Team

For and on behalf of “K” Line (Hong Kong) Ltd