Gentlemen/Ladies:

　　This announce a change of organization in our company of September 1,2006.

　　Department Name: Territorial Responsibility: General Manager:

　　(Pre reorganization)

　　Business Department No.1 Japan,Asia and the Middle East Jack

　　Business Department No.2 Americ and Oceania Mary

　　Business Department No.3 Europe and Africa Rose

　　(Post reorganization)

　　Business Department No.1 Japan and Asia Jack

　　Business Department No.2 America and Oceania Mary

　　Business Department No.3 Europe Rose

　　Business Department No.4 the Middle East and Africa Tom

　　The above changes have been instituted due to an expansion of our business.In accordance with these changes,staff presently assigned to Business Department No.1 and 3 and engaged in business with the Middle East and Africa,respectively,will transferred to Business Department No.4.

　　We believe that the new organizational structure will allow us to provide our customers with a higher level of service and we look forward to your continued support.?　　

　　Very truly Yours,