A limited company existing under the laws of Switzerland -- Company Number: CH-660-921004-5

ABA SA FIDUCIARY TRADING &FINANCE

DRAFT TEXT OF LOI/ICPO THAT WE WILL ACCEPT.

PLEASE COPY AND PASTE ONTO BUYERS LETTERHEAD

[BUYER MEANS THE ISSUER OF THE L/C]

THIS IS A DRAFT OF AN LOI / ICPO - THIS IS OUR ACCEPTABLE FORMAT

BUYERS NAME, ADDRESS, PHONE NUMBER, FAX NUMBER, E-MAIL ADDRESS MUST BE INCLUDED

Geneva OFFICE :69 rue du Rhône.

1207 Geneva, SWITZERLAND.

Phone:+41-22-735 15 11/ +41—22 735 15 12 —GENEVA

Fax:+41-22-735 15 13 —GENEVA

E-mail:sampaio.edmar@aba-sa.com(GENEVA)

To: DATE:

LETTER OF INTENT

IRREVOCABLE CORPORATE PURCHASE ORDER

We, CORPORATE NAME, Inc. of ADDRESS hereby state and represent that it is our intention to purchase, and we hereby confirm that we are ready, willing and able to purchase the following commodity as per the specification and in the quantity and for the price as specified in the terms and conditions as stated below. This representation is made with full corporate authority and responsibility of the above stated buyer.

COMMODITY:

ORIGIN:

SPECIFICATIONS:

PACKING:

QUANTITY: metric tons (+/- 5%)

SHIPMENTS:

DISCHARGE RATE: Metric Tons PWWWD

DESTINATION PORT:

CONTRACT LENGTH:

TARGET PRICE:

INSPECTION: Quality, Quantity, Weight, & Photo by SGS or Equivalent paid by the seller at port of loading.

PAYMENT INSTRUMENT: FULLY FUNDED, IRREVOCABLE, TRANSFERABLE DL/C 100% AT SIGHT

PLEASE SUBMIT FCO / PLEASE SUBMIT CONTRACT [Delete the one that does not apply]

We understand that any and all offer’s and/or contracts are subject to successful seller verification of funds availability. We hereby give our permission for the seller to conduct a soft probe of buyer’s account.

BANKING CO-ORDINATES

LC ISSUING BANK

BANK NAME:

BRANCH:

FULL ADDRESS:

Tel:

Fax:

CONTACT:

POSITION:

SWIFT NUMBER:

ACCOUNT NUMBER:

CONFIRMING BANK

NAME:

ADDRESS:

BANK OFFICER

TEL:

FAX:

SIGN SEAL

POSITION

DATE

A limited company existing under the laws of Switzerland -- Company Number: CH-660-921004-5