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|  Dated 30th December 2009  GREAT EAST BOTTLES AND DRINKS      (BVI) INC.(      “GEBD”) and GREAT      EAST PACKAGING HOLDINGS LIMITED(      “GEPH”) ___________________________________________  RESTRUCTURING      AGREEMENT ___________________________________________     |
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| Clause | Heading                           | Page |
|--------|-----------------------------------|------|
| 1      | DEFINITIONS AND    INTERPRETATION | 4    |
| 2      | RESTRUCTURING                     | 6    |
| 3      | COMPLETION                        | 6    |
| 4      | MISCELLANEOUS                     | 6    |
| 5      | NOTICES                           | 7    |
| 6      | COSTS AND EXPENSES                | 7    |
| 7      | GOVERNING LAW AND    JURISDICTION | 7    |

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| 1. | GREAT EAST BOTTLES AND DRINKS      (BVI) INC., a company incorporated in the British Virgin Islands      whose registered office is situated at P.O. Box 3140, Road Town, Tortola,      British Virgin Islands (the “GEBD”);    and |
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| 2. | GREAT EAST PACKAGING HOLDINGS      LIMITED, a company incorporated under the laws of the British      Virgin Islands whose registered office is situated at P.O. Box 3140, Road      Town, Tortola, British Virgin Islands (the “GEPH”). |
|----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (A) | Great      East (Overseas) Packaging Limited is a company incorporated in Hong Kong      and as at the date hereof has an authorised capital of HK$1,000,000      divided into 1,000,000 shares of HK$1 each (“GEOP Shares”), of which      10,000 GEOP Shares  have been issued and are fully paid up and      are held by Hangzhou Great East Packaging Company Limited, an indirectly      owned subsidiary of GEBD. |
|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (B) | Greatgrand      Global Limited is a company incorporated in the British Virgin Islands and      as at the date hereof has an authorised capital of USD50,000 divided into      50,000 shares of USD1 each (“GGL Share”), of which 1      GGL Share is held by GEPH. |
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| (C) | Upjoy      Holdings Limited is a company incorporated in the British Virgin Islands      and as at the date hereof has an authorised capital of USD50,000 divided      into 50,000 shares of USD1 each (“UHL Share”), of which 1      UHL Share is held by GEPH. |
|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (D) | United      Joy International Limited is a company incorporated in the British Virgin      Islands and as at the date hereof has an authorised capital of USD50,000      divided into 50,000 shares of USD1 each (“UJI Share”), of which 1      UJI Share is held by GEPH. |
|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (E) | Best      Key Investment Limited is a company incorporated in Hong Kong and as at      the date hereof has an authorised capital of HK$10,000 divided into 10,000      shares of HK$1 each (“BKI      Share”), of which 1 BKI Shares is held by  GEBD. |
|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (F) | Great      East Packaging International Limited is a company incorporated in the      British Virgin Islands and as at the date hereof has an authorized capital      of USD10,000,000, divided into 10,000,000 shares with no par      value  (“GEPI shares”), of which 6,425,846 GEPI shares were held      by GEBD. |
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| (G) | The      parties hereto are desirous of undergoing a restructuring exercise in      accordance with Clause 2 below whereby, inter alia, GEOP (as defined      hereinbelow) will subscribe shares in each of GGL, UHL and UJI and GEBD      will sell all its shares indirectly in BKI to Top Sharp Investments      Limited and procure GEPI to issue certain shares to  GEPH. |
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| 1.1 | In      this Agreement, where the context so admits the following words and      expressions shall have the followingmeanings: |
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| 1.2 | Any      references, express or implied, to statutes or statutory provisions shall      be construed as references to those statutes or provisions as respectively      amended or re-enacted or as their application is modified by other      provisions (whether before or after the date hereof) from time to time and      shall include any statutes or provisions of which they are re-enactments      (whether with or without modification) and any orders, regulations,      instruments or other subordinate legislation under the relevant statute or      statutory provision.  References to sections of consolidating      legislation shall, wherever necessary or appropriate in the context, be      construed as including references to the sections of the previous      legislation from which the consolidating legislation has been      prepared. |
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| 1.3 | References      herein to Clauses and Schedules are to clauses in and schedules to this      Agreement (unless the context requires otherwise).  The      Schedules to this Agreement shall be deemed to form part of this      Agreement. |
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| 1.4 | The      headings are inserted for convenience only and shall not affect the      construction of this Agreement. |
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| 1.5 | Unless      the context requires otherwise, words importing the singular include the      plural and vice versa and words importing a gender include every      gender. |
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| 2. | RESTRUCTURING |
|----|---------------|

| 2.1 | In      consideration of GEPH to procure the Subsidiaries to enter into the      Subscription Agreements with GEOP, GEBD agrees  to: |
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|   | (1) | enter      into a SP Agreement with Top Sharp;and |
|--------|-----|---------------------------------------------------|

|   | (2) | procure      GEPI to enter into the Option Agreement with  GEPH. |
|--------|-----|------------------------------------------------------------------|

|   | (a) | GEPH      shall deliver to GEBD a copy of the executed Subscription      Agreements; |
|--------|-----|--------------------------------------------------------------------------------------|

|   | (b) | GEBD      shall deliver to GEPH a copy of the executed SP Agreement and Option      Agreement. |
|--------|-----|------------------------------------------------------------------------------------------------|

| 4.1 | Whole      Agreement |
|-----|----------------------|

| 4.2 | Severability |
|-----|--------------|

|   | If      any provision of this Agreement is or becomes illegal, invalid or      unenforceable in any jurisdiction, that shall not  affect: |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------|

|   | (a) | the      validity or enforceability in that jurisdiction of any other provision of      this Agreement; or |
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|   | (b) | the      validity or enforceability in other jurisdictions of that or any other      provision of this Agreement. |
|--------|-----|-------------------------------------------------------------------------------------------------------------------|

| 4.3 | Assignment |
|-----|------------|

|   | The      Parties shall not be entitled to assign or transfer any of their rights      (which are not assignable) or obligations under this      Agreement. |
|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------|

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| 4.4 | Time |
|-----|------|

|   | Time      shall be of the essence in this Agreement both as regards dates and      periods specifically mentioned and as to any dates and period which may,      by agreement in writing between the Parties hereto, be substituted      thereof. |
|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 5.1 | All      notices or other communications under or in connection with this Agreement      shall be given in writing or by facsimile.  Any such notice      shall be deemed to be given asfollows: |
|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (a) | if      by letter, when delivered personally or on actual receipt;    or |
|--------|-----|--------------------------------------------------------------------------|

|   | (b) | if      by facsimile, when confirmed by an activity report confirming the      facsimile number to which such notice was sent, the number of pages      transmitted and that such transmission was successfully      completed, |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 5.2 | The      address and facsimile number of GEBD and the GEPH  are: |
|-----|------------------------------------------------------------------|

|   | (a) | GEBD |
|--------|-----|------|

|   | Address: | OMC      Chambers, P.O. Box 3152, Road Town, Tortola,  B.V.I. |
|--------|----------|---------------------------------------------------------------|

|   | Facsimile: | [*] |
|--------|------------|-----|

|   | (b) | GEPH |
|--------|-----|------|

|   | Address: | Offshore      Incorporations Ltd.- P.O. Box 957, Todman Building, Main Street, P.O. Box      3140, Road Town, Tortola, B.V.I. |
|--------|----------|-------------------------------------------------------------------------------------------------------------------------------|

|   | Facsimile: | [*] |
|--------|------------|-----|

|   | Each      party shall bear its own costs and expenses (if any) incurred in      connection with the preparation, negotiation, settlement and performance      of this Agreement. |
|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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| 7.1 | This      Agreement is governed by and shall be construed in accordance with the      laws of Hong Kong. |
|-----|----------------------------------------------------------------------------------------------------------|

| 7.2 | The      Parties irrevocably and unconditionally submit to the non-exclusive      jurisdiction of the Hong Kong Court in connection  herewith. |
|-----|------------------------------------------------------------------------------------------------------------------------------------------------|

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|   | APPENDIX      1 |
|--------|-----------------|

|   | GGL      Subscription Agreement |
|--------|---------------------------------|

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