To : Our Valuable Customers Who May Concern Date : 20^TH JULY, 2010

From : “K” Line (Hong Kong) Ltd

++ IMPORTANT NOTICE++

Subject: US Sanction refined petroleum products to Iran

Please be informed that the new instruction from US Iran Sanctions with immediate effect as follows:

Re: US Sanction refined petroleum products to Iran

Dear Customers,

US additional sanction on Iran has been come into force since July 1st after US President signed into law. (Comprehensive Iran Sanctions, Accountability, and Divestment Act of 2010)

This is to restrict to support to Iran's petroleum refining activities, and also to restrict providing shipping service to deliver refined petroleum products to Iran.

In this regards, we will NOT ACCEPT booking of any REFINED PETROLEUM PRODUCTS including any cargo in which refined petroleum products are included.

(Remark)

The term "Refined Petroleum Products" means diesel, gasoline, jet fuel (including naphtha-type and kerosene type jet fuel), and aviation gasoline etc (not limited to), including below commodity.

UN1202/3 GAS OIL or DIESEL FUEL or HEATING OIL, LIGHT

UN1203/3 MOTOR SPIRIT or GASOLINE or PETROL

UN1233/3 KEROSENE

UN1267/3 PETROLEUM CRUDE OIL

UN1268/3 PETROLEUM DISTILLATES, N.O.S. or PETROLEUM PRODUCTS, N.O.S.

UN1075/2.1 PETROLEUM GASES, LIQUEFIED

UN1863 FUEL AVIATION, TURBINE ENGINE
UN1999 TARS, LIQUID

Vehicles, motorcycles and any equipments with remaining fuel

And any related to refined petroleum products

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 – AAL at Hotline: (+852) 2861 5433, (+86-755) 8832 2090 or Email address: hkglcsvaal@szxdc.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