--------------------------------------------------------------------------------

Exhibit 10.27

Maximum Debt Guarantee Contract

(English Summary)

Date of Signing Sept 10, 2009     Contract No [exhibit10-1x40x1.jpg]

Parties to Contract

                   SD Group as Guarantor and Xiaoshan Bank of China as Lender

 

Guarantee

                   Great Shengda

 

Guaranteed Maximum

                   RMB 150,000,000 million

Amount

 

 

Guaranteed Indebtedness

                   any indebtedness incurred by Great Shengda to Lender during
the term of Sept 10, 2009 and Aug 10, 2010

 

Guaranteed Scope

                   The principal, interests, liquidated damage, damage, costs
arising from the realization of the debt of the relevant indebtedness and any
cost incurred.

 

Term

                   Two years after the expiration of the term of the relevant
indebtedness

 

Undertakings

                   Guarantor shall inform Lender when any event that may affect
its financial status or capacity to perform under the contract occurs.

   

--------------------------------------------------------------------------------