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| (a)   | Your      due acceptance of the Offer in accordance with Clause 3 of this letter      shall, together with the Offer, constitute a binding tenancy agreement      ("the      Tenancy"). |
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| (b)   | In      the event of any inconsistency or conflict between any covenant, term or      condition of this letter and the MT, the relevant covenant, term or      condition in this letter shallprevail. |
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| (a)   | Discounted      rate of Dollars $9.45 per square metre per month on the Area, for so long      as you shall occupy by way of tenancy an aggregate floor area of 5,000 to      9,999 square metres in the Building or in the various flatted factories      belonging to us; and |
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| (b)   | Discounted      rate of Dollars $9.65 per square metre per month on the Area, in the event      that the said aggregate floor area occupied is at any time reduced to      between 1,000 to      4,999 square metres in the Building or in the various flatted factories      belonging to us; and |
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| (c)   | Normal      rate of Dollars $9.95 per square metre per month on the Area, in the event      that the said aggregate floor area occupied is at any time reduced to      below 1,000      square metres (when the discount shall be totally withdrawn) with      effect from the date of reduction in the said aggregate floor      area, |
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| (a)   | The      Security Deposit may be in the form of cash or acceptable Banker's      Guarantee in the form attached (effective from 25 September 2007 to      24 February 2011 ),      or such other form of security as we may in our absolute discretion      permit or accept. |
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| (b)   | The      Security Deposit shall be maintained at the same sum throughout the Term      and shall be repayable to you without interest, or returned to you for      cancellation, after the termination of the Term (by expiry or otherwise)      or expiry of the Banker's Guarantee, as the case may be, subject to      appropriate deductions or payment to us for damages or other sums due      under the Tenancy. |
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| (c)   | If      the Rent at the discounted rate is increased to the normal rate, or      Service Charge is increased, or any deductions are made from the Security      Deposit, you shall immediately pay the amount of such increase or make      good the deductions so that the Security Deposit shall at all times be      equal to one (1) month's      Rent (at the normal or discounted rate, as the case may be) and      Service Charge. |
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| (d)   | If      at any time during the Term, your GIRO payment is discontinued, then you      shall place with us, within two (2) weeks of      the date of discontinuance of your GIRO payment, the additional sum      equivalent to two (2)      months' Rent and Service Charge, so that the Security Deposit shall      at all times be equal to three (3) months' Rent (at the normal or      discounted rate, as the case may be) and Service Charge for the remaining      period of the Term. |
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| (a)   | Your      first payment to be      made with your letter of acceptance in accordance with Clause 3 of      this letter and the attached Payment Table shall be by non-cash mode (eg,      Cashier's Order, cheque). |
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| (b)   | Thereafter      during the Term, you shall pay Rent, Service Charge and GST by Interbank      GIRO or any other mode to be determined byus. |
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| (c)   | You      have an existing account with us from which we shall deduct the aforesaid      payments. You are therefore not required to submit a duly completed GIRO      form as part of the Mode of Due Acceptance. But if you wish to have a      separate GIRO account to meet the aforesaid payments, please complete the      GIRO deduction form enclosed. |
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| (d)   | However,      pending finalisation for the GIRO arrangement, you shall pay Rent, Service      Charge and GST as they fall due by cheque or Cashier's    Order. |
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| (a)   | Subject      to your acceptance of the Offer, keys to the Premises shall be made      available to you within the period of two (2) months before the      Commencement Date. |
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| (b)   | From      the date you accept the keys to the Premises      ("Possession      Date") until the Commencement Date, you shall be deemed a licensee      upon the same covenants, terms and conditions as in the      Tenancy. |
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| (c)   | If      you proceed with the Tenancy after the Commencement Date, the licence fee      payable from the Possession Date to the Commencement Date shall be waived      ("Rent-Free      Period"). Should you fail to so proceed, you  shall: |
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|   | (c3)      pay us a sum equal to the prevailing market rent payable for the period      from the Possession Date up to the date the installations are removed and      reinstatement completed to oursatisfaction, |
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|   | (a1)      maximum loading capacity of the goods lifts in the Building;      and |
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|   | (a2)      maximum floor loading capacity of 10 kiloNewtons per      square metre of the Premises on the 04 storey of the      Building PROVIDED THAT      any such permitted load shall be evenly  distributed. |
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|   | (b) | You      shall therefore, subject to our prior written consent, provide      at your own cost suitable and proper foundation for all      machinery, equipment and installation at the      Premises. |
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| (a)   | You      may within 3 months before the expiry of the Term make a written request      to us for a further term oftenancy. |
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| (b)   | We      may grant you a further term of 3 years of tenancy of the Premises subject      to the following : |
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|   | (b1)      there shall be no breach of your obligations at      the time you make your request for a further term, and at the expiry of      the Term; |
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|   | (b2)      the rent payable shall be at a revised rate to be determined by us, having      regard to the market rent of the Premises at the time of granting the      further term. Our determination of the rent shall be final and conclusive;      and |
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|   | (b3)      the tenancy for the further term shall be upon the same covenants, terms      and conditions except for the rent, security deposit (which shall be      equivalent to three (3) month's rent and service charge instead of two (2)      months), and excluding a covenant for renewal of  tenancy. |
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| (a)   | Duly      signed letter of acceptance (in duplicate) of the      Offer, in the form set out in the Letter      of Acceptance attached. (Please date as required in      your letter of acceptance) |
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|   | 736B GEYLANG ROAD SINGAPORE      389647 |   |
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|   |  Tel:      67494119                |   |
|   |        Fax:      67493689          |   |

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|  PREMISES      : PRIVATE LOT A0618422 UNIT #04-11 /12 BLK 1004 TOA PAYOH NORTH TOA PAYOH      NORTH INDUSTRIAL ESTATE SINGAPORE 318996                                                                                                                                              |
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| Amount          +7%      GST                                                                                                                                                                                                           |
| Rent      at $9.45 per      square metre per month on 181.4 square metres for      the period 25 November      2007 to 24      December 2007                                                                                                                                             | $1714.23 |   | $120.00 |
| $2.25 per square metre      per month on 181.4      square metres for the period 25 November 2007 to      24 December      2007                                                                                                                                                          | $408.15 |   | $28.57 |
| Total      Rent Payable (inclusive of Service Charge)                                                                                                                                                                                                                                    |   | $2122.38 | $148.57 |
| Security Deposit      equivalent to three (3) months' Rent and Service Charge (in cash or      Banker's Guarantee      provided in accordance with Clause 2.7 of this letter)                                                                                                            | $6367.14 |   |   |
| Less:Equivalent      of two (2) month's Rent and Service Charge (re GIRO)                                                                                                                                                                                                                | $4244.76 | $2122.38 |   |
| Stamp fee payable on      Letter of Acceptance (which we will stamp on your behalf)Note:      If the Letter is      not returned to us within 14 days of the date of the Letter,      you will have to pay penalty on the stamp duty which is imposed by Stamp Duty      Office of IRAS. |   | $206.00 |   |
| Sub-Total      Payable                                                                                                                                                                                                                                                                   |   | $4450.76 | $148.57 |
| Add:    GST@7%                                                                                                                                                                                                                                                                           |   | $148.57 |   |
| Total      Payable inclusive of GST                                                                                                                                                                                                                                                      |   | $4599.33 |   |

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| 1.   | We      refer to your letter of Offer and the eStatement letter both dated 20      September      2007 for the Tenancy and hereby confirm our acceptance of all the      covenants, terms and conditions of the Offer and eStatement      letter. |
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| 2.   | We      are currently on GIRO, thus we enclose herewith a cheque for the amount of      S2476.95 and a Banker's/Insurance Guarantee for the amount of S2122.38 (1      month's rental and service charge) as security deposit as confirmation of      our acceptance. |
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| 3.   | We      are fully aware that the Tenancy is subject to necessary approvals and      clearances from the relevant governmental and statutory authorities      (including but no limited to Pollution Control Department of the National      Environment Agency and the Public Utilities Board). We shall be      responsible to obtain and comply with such approvals and      clearances. |
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