DATE : 27 March, 2008

To : Our Valued Customers Who May Concern

From : “K” Line (Hong Kong) Ltd

Subject: REVISED PANAMA CANAL CHARGES (PCC) / FUEL ADJUSTMENT FACTOR SURCHARGE (FAF) / INLAND FUEL CHARGE / CURRENCY ADJUSTMENT FACTOR SURCHARGE (CAF) FOR USA, CANADA & MEXICO

Please be advised that Panama Canal Charges (PCC) / Fuel Adjustment Factor Surcharge (FAF) / Inland Fuel Charge and Currency Adjustment Factor Surcharge (CAF) for USA, CANADA & MEXICO will be adjusted as below effective May 1, 2008 :

FUEL ADJUSTMENT FACTOR SURCHARGE (FAF) FOR USA / CANADA / MEXICO

20’ USD796

40’ USD995

40’HQ USD1120

45’ USD1260

INLAND FUEL CHARGE FOR USA ONLY

Group 4 and all Water East Coast IPI and RIPI Cargo

Local SDD Cargo Per Container

Per Container

USD102 USD353

PANAMA CANAL CHARGE (PCC)

20’ USD260

40’ USD260

40’HQ USD260

45’ N/A

CURRENCY ADJUSTMENT FACTOR SURCHARGE (CAF) FOR CANADA

8% of Ocean Freight

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 TPS.

Customer Service TPS

Tel : 2861-5421, 2861-5422, 2861-5424, 2861-5425, 2861-5426, 2861-5427, 2861-5428

Email : hkglcustps@hk.kline.com

Thanks for your kind attention.

Best Regards.

Yours faithfully,

For and on behalf of

“K” Line (Hong Kong) Ltd