Document:

EXHIBIT 10.28

                              GOLDMAN, SACHS & CO.
                                85 BROAD STREET
                            NEW YORK, NEW YORK 10004

                                                               December 23, 2004

CSA Acquisition Corp.
c/o Cooper-Standard Automotive Inc.
39550 Orchard Hill Place Drive
Novi, Michigan 48375

Ladies and Gentlemen:

          This letter serves to confirm the retention by CSA Acquisition Corp.
(the "Company") of Goldman, Sachs & Co. to provide management, consulting and
financial services to the Company and to their respective divisions,
subsidiaries and affiliates (collectively, "CSA"), as follows:

          1. The Company has retained us, and we hereby agree to accept such
retention, to provide to CSA certain management, consulting and financial
services of the type customarily performed by us with respect to the acquisition
of the Cooper-Standard Automotive business of Cooper Tire & Rubber Company (the
"Transaction").

          2. In consideration for our efforts in advising with respect to the
Transaction, the Company agrees to also direct Cooper-Standard Automotive Inc.
to pay a one-time transaction fee to us in a total amount equal to four million
dollars ($4,000,000.00), payable upon the completion of the Transaction.

          3. In addition to any fees that may be payable to us under this
agreement, the Company also agrees to direct Cooper-Standard Automotive Inc. to
reimburse us and our affiliates, from time to time upon request, for all
reasonable out-of-pocket expenses incurred, including unreimbursed expenses
incurred to the date hereof, in connection with this retention, including travel
expenses and expenses of our counsel.

          4. The Company agrees to indemnify and hold us, our affiliates
(including, without limitation, affiliated investment entities) and their and
our respective partners, executives, officers, directors, employees, agents and
controlling persons (each such person, including us, being an "Indemnified
Party") harmless from and against (i) any and all losses, claims, damages and
liabilities (including, without limitation, losses, claims, damages and
liabilities arising from or in connection with legal actions brought by or on
behalf of the holders or future holders of the outstanding securities of
Cooper-Standard Automotive Inc. or creditors or future creditors of CSA), joint,
several or otherwise, to which such Indemnified Party may become subject under
any applicable federal or state law, or otherwise, related to or arising out of
any activity contemplated by this agreement or our retention pursuant to, and
our or our

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affiliates' performance of the services contemplated by, this agreement and (ii)
any and all losses, claims, damages and liabilities, joint, several or
otherwise, related to or arising out of any action or omission or alleged action
or omission related to the Company or its affiliates or any of their respective
direct or indirect subsidiaries or the securities or obligations of any such
entities. The Company will further, subject to the proviso in the immediately
following sentence, reimburse any Indemnified Party for all expenses (including
counsel fees and disbursements) upon request as they are incurred in connection
with the investigation of, preparation for or defense of any pending or
threatened claim or any action or proceeding arising from any of the foregoing,
whether or not such Indemnified Party is a party and whether or not such claim,
action or proceeding is initiated or brought by the Company; provided, however,
that the Company will not be liable under the foregoing indemnification
provision (and amounts previously paid that are determined not required to be
paid by the Company pursuant to the terms of this Paragraph shall be repaid
promptly) to the extent that any loss, claim, damage, liability or expense is
found in a final, non-appealable judgment by a court to have resulted from our
willful misconduct, bad faith or gross negligence. The Company agrees that no
Indemnified Party shall have any liability (whether direct or indirect, in
contract or tort or otherwise) to CSA related to or arising out of our retention
pursuant to, or our affiliates' performance of the services contemplated by,
this agreement except to the extent that any loss, claim, damage, liability or
expense is found in a final, non-appealable judgment by a court to have resulted
from our willful misconduct, bad faith or gross negligence.

          The Company also agrees that, without the prior written consent of
Goldman, Sachs & Co., it will not settle, compromise or consent to the entry of
any judgment in any pending or threatened claim, action or proceeding to which
an Indemnified Party is an actual or potential party and in respect of which
indemnification could be sought under the indemnification provision in the
immediately preceding paragraph, unless such settlement, compromise or consent
includes an unconditional release of each Indemnified Party from all liability
arising out of such claim, action or proceeding.

          Promptly after receipt by an Indemnified Party of notice of any suit,
action, proceeding or investigation with respect to which an Indemnified Party
may be entitled to indemnification hereunder, such Indemnified Party will notify
the Company in writing of the assertion of such claim or the commencement of
such suit, action, proceeding or investigation, but the failure so to notify the
Company shall not relieve the Company from any liability which it may have
hereunder, except to the extent that such failure has materially prejudiced the
Company. If the Company so elects within a reasonable time after receipt of such
notice, the Company may participate at its own expense in the defense of such
suit, action, proceeding or investigation. Each Indemnified Party may employ
separate counsel to represent it or defend it in any such suit, action,
proceeding or investigation in which it may become involved or is named as a
defendant and, in such event, the reasonable fees and expense of such counsel
shall be borne by the Company; provided, however, that the Company will not be
required in connection with any such suit, action, proceeding or investigation,
or separate but substantially similar actions arising out of the same general
allegations or circumstances, to pay the fees and disbursements of more than one
separate counsel (other than local counsel) for all Indemnified Parties in any
single action or proceeding. Whether or not the Company participates in the
defense of any claim, the Company and we shall cooperate in the defense thereof
and shall furnish such records, information and testimony, and attend such
conferences, discovery

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proceedings, hearings, trials and appeals, as may be reasonably requested in
connection therewith.

          If the indemnification provided for in the first sentence of this
Section 4 is finally judicially determined by a court of competent jurisdiction
to be unavailable to an Indemnified Party, or insufficient to hold any
Indemnified Party harmless, in respect of any losses, claims, damages or
liabilities (other than any losses, claims, damages or liabilities found in a
final, non-appealable judgment by a court to have resulted from our willful
misconduct, bad faith or gross negligence), then the Company, on the one hand,
in lieu of indemnifying such Indemnified Party, and we, on the other hand, will
contribute to the amount paid or payable by such Indemnified Party as a result
of such losses, claims, damages or liabilities (i) in such proportion as is
appropriate to reflect the relative benefits received, or sought to be received,
by CSA on the one hand and us, solely in our capacity as an advisor under this
agreement, on the other hand in connection with the transactions to which such
indemnification, contribution or reimbursement is sought, or (ii) if (but only
if) the allocation provided by clause (i) above is not permitted by applicable
law, in such proportion as is appropriate to reflect not only the relative
benefits referred to in clause (i) but also the relative fault of CSA on the one
hand and us on the other, as well as any other relevant equitable
considerations; provided, however, that in no event shall our aggregate
contribution hereunder exceed the amount of fees actually received by us in
respect of the transaction at issue pursuant to this agreement. The amount paid
or payable by a party as a result of the losses, claims, damages and liabilities
referred to above will be deemed to include any legal or other fees or expenses
reasonably incurred in defending any action or claim. The Company and we agree
that it would not be just and equitable if contribution pursuant to this
paragraph were determined by pro rata allocation or by any other method which
does not take into account the equitable considerations referred to in this
paragraph. The indemnity, contribution and expense reimbursement obligations
that the Company has under this letter shall be in addition to any liability the
Company or CSA may have, and notwithstanding any other provision of this letter,
shall survive the termination of this agreement.

          5. Any advice or opinions provided by us may not be disclosed or
referred to publicly or to any third party (other than CSA's legal, tax,
financial or other advisors), except in accordance with our prior written
consent.

          6. We shall act as an independent contractor, with duties hereunder
solely to CSA. The provisions hereof shall inure to the benefit of and shall be
binding upon the parties hereto and their respective successors and assigns.
Nothing in this agreement, expressed or implied, is intended to confer on any
person other than the parties hereto or their respective successors and assigns,
and, to the extent expressly set forth herein, the Indemnified Parties, any
rights or remedies under or by reason of this agreement. Without limiting the
generality of the foregoing, the parties acknowledge that nothing in this
agreement, expressed or implied, is intended to confer on any present or future
holders of any securities of the Company or its subsidiaries or affiliates, or
any present or future creditor of the Company or its subsidiaries or affiliates,
any rights or remedies under or by reason of this agreement or any performance
hereunder.

          7. This agreement shall be governed by and construed in accordance
with the laws of New York without regard to principles of conflicts of law.

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          8. Each party hereto represents and warrants that the execution and
delivery of this agreement by such party has been duly authorized by all
necessary action of such party.

          9. If any term or provision of this agreement or the application
thereof shall, in any jurisdiction and to any extent, be invalid and
unenforceable, such term or provision shall be ineffective, as to such
jurisdiction, solely to the extent of such invalidity or unenforceability
without rendering invalid or unenforceable any remaining terms or provisions
hereof or affecting the validity or enforceability of such term or provision in
any other jurisdiction. To the extent permitted by applicable law, the parties
hereto waive any provision of law that renders any term or provision of this
agreement invalid or unenforceable in any respect.

          10. Each party hereto waives all right to trial by jury in any action,
proceeding or counterclaim (whether based upon contract, tort or otherwise)
related to or arising out of our retention pursuant to, or our performance of
the services contemplated by this agreement.

          11. Goldman, Sachs & Co. acknowledges that the Company agreed to also
direct Cooper-Standard Automotive Inc. to pay a one-time transaction fee to
Cypress Advisors Inc. in a total amount equal to eight million dollars
($8,000,000.00), payable upon the completion of the Transaction.

          12. It is expressly understood that the foregoing paragraphs 2-7, 9
and 10 in their entirety, survive any termination of this agreement.

                           [Signature page follows.]

                                                                   EXHIBIT 10.28

          If the foregoing sets forth the understanding between us, please so
indicate on the enclosed signed copy of this letter in the space provided
therefor and return it to us, whereupon this letter shall constitute a binding
agreement among us.

                                        Very truly yours,

                                        GOLDMAN, SACHS & CO.

                                        By: /s/ Goldman Sachs
                                            ------------------------------------
                                            Authorized Signatory

                               Goldman Fee Letter

AGREED TO AND ACCEPTED

CSA ACQUISITION CORP.

By: /s/ Allen J. Campbell
    ---------------------------------
    Name: Allen J. Campbell
    Title: Vice President

                               Goldman Fee LetterSUPPLEMENTAL
INDENTURE

SUPPLEMENTAL INDENTURE (this
"Supplemental Indenture"), dated as
of March 30, 2005, among Crystal US Holdings 3 L.L.C.
("Crystal 3 L.L.C."), Crystal US Sub
3 Corp. ("Crystal Sub 3" and,
together with Crystal 3 L.L.C., the
"Issuer"), Celanese Corporation, a
Delaware corporation (the "New
Guarantor"), and The Bank of New York, a New York
banking corporation, as trustee under the indenture referred to below
(the "Trustee"). As used in this
Supplemental Indenture, terms defined in the Indenture or in the
preamble or recital hereto are used herein as therein defined. The
words "herein,"
"hereof" and
"hereby" and other words of similar import
used in this Supplemental Indenture refer to this Supplemental
Indenture as a whole and not to any particular section hereof.

RECITALS

WHEREAS, the Issuer and the Trustee have
heretofore executed an Indenture (as amended, supplemented or otherwise
modified, the "Indenture"), dated as
of September 24, 2004, providing for the issuance of the Issuer's
10% Series A Senior Discount Notes due 2014 (the
"Series A Notes") and
101⁄2% Series B Senior Discount Notes due 2014 (the
"Series B Notes" and, together with
the Series A Notes, the
"Notes");

WHEREAS, Section
9.01 of the Indenture provides that the Issuer and the Trustee may
amend or supplement the Indenture without notice to or consent of any
Holder to add any Guarantee of the Notes (including any Guarantee by
the New Guarantor) in any from reasonably satisfactory to the Trustee
or to release any Guarantee (including any Guarantee by the New
Guarantor); and

WHEREAS, pursuant to Section 9.01 of the
Indenture, the Issuer and the Trustee are authorized to execute and
deliver this Supplemental Indenture;

NOW THEREFORE, in
consideration of the foregoing and mutual covenants herein contained
and intending to be legally bound, the New Guarantor, the Issuer and
the Trustee mutually covenant and agree for the equal and ratable
benefit of the holders of the Notes as follows:

ARTICLE 1

GUARANTEE

Section 1.01. Guarantee of the
Notes.    (a) The Guaranteed Obligations (as defined below) of
the Issuer pursuant to the Notes, including any repurchase obligation
resulting from a Change of Control, shall be unconditionally guaranteed
by the New Guarantor, which Guarantee may be released at any time after
the issuance of the Notes at the option of the Issuer and the New
Guarantor.

(b)    The New Guarantor agrees that its Guarantee
shall remain in full force and effect until the earlier of (i) payment
in full of all the Guaranteed Obligations and (ii) such time following
the issuance of the Notes that the Issuer and the New Guarantor elect
in their sole discretion to release such Guarantee.

(c)    The
New Guarantor hereby unconditionally guarantees, as a primary obligor
and not merely as a surety, to each Holder and to the Trustee and its
successors and assigns (i) the full and punctual payment when due,
whether at Stated Maturity, by acceleration, by redemption or
otherwise, of all obligations of the Issuer under the Indenture
(including obligations to the Trustee) and the Notes, whether for
payment of principal of, premium, if any, or interest on in respect of
the Notes and all other monetary obligations of the Issuer under the
Indenture and the Notes and (ii) the full and punctual performance
within applicable grace periods of all other obligations of the Issuer
whether for fees, expenses, indemnification or otherwise under the
Indenture and the Notes (all the foregoing being hereinafter
collectively called the "Guaranteed
Obligations").

(d)    The New Guarantor
waives presentation to, demand of payment from and protest to the
Issuer of any of the Guaranteed Obligations and also waives notice of
protest for nonpayment. The New Guarantor waives notice of any default
under the Notes or the Guaranteed Obligations. The obligations of the
New Guarantor hereunder shall not be affected by (i) the failure of any
Holder or the Trustee to 

assert any claim or demand or to enforce any
right or remedy against the Issuer or any other Person under the
Indenture, the Notes or any other agreement or otherwise; (ii) any
extension or renewal of the Indenture, the Notes or any other
agreement; (iii) any rescission, waiver, amendment or modification of
any of the terms or provisions of the Indenture, the Notes or any other
agreement; (iv) the release of any security held by any Holder or the
Trustee for the Guaranteed Obligations or the New Guarantor; (v) the
failure of any Holder or Trustee to exercise any right or remedy
against any other guarantor of the Guaranteed Obligations; or (vi) any
change in the ownership of the New Guarantor, except as provided in
Section 1.02(b).

(e)    The New Guarantor hereby waives any
right to which it may be entitled to have the assets of the Issuer
first be used and depleted as payment of the Issuer's or the New
Guarantor's obligations hereunder prior to any amounts being
claimed from or paid by the New Guarantor hereunder. The New Guarantor
hereby waives any right to which it may be entitled to require that the
Issuer be sued prior to an action being initiated against the New
Guarantor.

(f)    The New Guarantor further agrees that its
Guarantee herein constitutes a guarantee of payment, performance and
compliance when due (and not a guarantee of collection) and waives any
right to require that any resort be had by any Holder or the Trustee to
any security held for payment of the Guaranteed Obligations.

(g)    In the event the Issuer terminates its obligations under
the Notes and the Indenture by exercising its Legal Defeasance option
or its Covenant Defeasance option under Section 8.02 of the Indenture,
the obligations of the New Guarantor under its Guarantee of the Notes
shall be terminated simultaneously with the termination of such
obligations.

(h)    Except as set forth in Sections 1.01(g)
and 1.02 of this Supplemental Indenture, the obligations of the New
Guarantor hereunder shall not be subject to any reduction, limitation,
impairment or termination for any reason, including any claim of
waiver, release, surrender, alteration or compromise, and shall not be
subject to any defense of setoff, counterclaim, recoupment or
termination whatsoever or by reason of the invalidity, illegality or
unenforceability of the Guaranteed Obligations or otherwise. Without
limiting the generality of the foregoing, the obligations of the New
Guarantor herein shall not be discharged or impaired or otherwise
affected by the failure of any Holder or the Trustee to assert any
claim or demand or to enforce any remedy under the Indenture, the Notes
or any other agreement, by any waiver or modification of any thereof,
by any default, failure or delay, willful or otherwise, in the
performance of the obligations, or by any other act or thing or
omission or delay to do any other act or thing which may or might in
any manner or to any extent vary the risk of the New Guarantor or would
otherwise operate as a discharge of the New Guarantor as a matter of
law or equity.

(i)    In furtherance of the foregoing and not
in limitation of any other right which any Holder or the Trustee has at
law or in equity against the New Guarantor by virtue hereof, upon the
failure of the Issuer to pay the principal of or interest on any
Guaranteed Obligation when and as the same shall become due, whether at
maturity, by acceleration, by redemption or otherwise, or to perform or
comply with any other Guaranteed Obligation, the New Guarantor hereby
promises to and shall, upon receipt of written demand by the Trustee,
forthwith pay, or cause to be paid, in cash, to the Holders or the
Trustee an amount equal to the sum of (i) the unpaid principal amount
of such Guaranteed Obligations, (ii) accrued and unpaid interest on
such Guaranteed Obligations (but only to the extent not prohibited by
applicable law) and (iii) all other monetary obligations of the Issuer
to the Holders and the Trustee.

(j)    The New Guarantor
agrees that it shall not be entitled to any right of subrogation in
relation to the Holders in respect of any Guaranteed Obligations
guaranteed hereby until payment in full of all Guaranteed Obligations.
The New Guarantor further agrees that, as between it, on the one hand,
and the Holders and the Trustee, on the other hand, (i) the maturity of
the Guaranteed Obligations guaranteed hereby may be accelerated as
provided in Article 6 of the Indenture for the purposes of any
Guarantee herein, notwithstanding any stay, injunction or other
prohibition preventing such acceleration in respect of the Guaranteed
Obligations guaranteed hereby and (ii) in the event of any declaration
of acceleration of such Guaranteed Obligations as provided in Article 6
of the Indenture, such Guaranteed Obligations (whether or not due and
payable) shall forthwith become due and payable by the New Guarantor
for the purposes of this Section 1.01.

(k)    The New Guarantor also agrees to
pay any and all costs and expenses (including reasonable
attorneys' fees and expenses) incurred by the Trustee or any
Holder in enforcing any rights under this Section 1.01.

(l)    Upon request of the Trustee, the New Guarantor shall
execute and deliver such further instruments and do such further acts
as may be reasonably necessary or proper to carry out more effectively
the purpose of this Supplemental Indenture.

Section 1.02.
Limitation on Liability.    (a) Any term or provision of the
Indenture to the contrary notwithstanding, the maximum aggregate amount
of the Guaranteed Obligations guaranteed hereunder by the New Guarantor
shall not exceed the maximum amount that can be hereby guaranteed
without rendering the Indenture or the Guarantee, as they relate to the
New Guarantor, subject to avoidance under applicable fraudulent
conveyance provisions of the United States Bankruptcy Code or other
comparable provision of applicable law.

(b)    The New
Guarantor shall be automatically and unconditionally released and
discharged from all of its obligations under its Guarantee of the
Guaranteed Obligations under this Article 1 and the Indenture if the
Issuer and the New Guarantor elect in their sole discretion to release
the Guarantee of the New Guarantor.

Section 1.03. Successors
and Assigns.    This Article 1 shall be binding upon the New
Guarantor and its successors and assigns and shall inure to the benefit
of the successors and assigns of the Trustee and the Holders and, in
the event of any transfer or assignment of rights by any Holder or the
Trustee, the rights and privileges conferred upon that party in the
Indenture and in the Notes shall automatically extend to and be vested
in such transferee or assignee, all subject to the terms and conditions
of the Indenture.

Section 1.04. No Waiver.    Neither a
failure nor a delay on the part of either the Trustee or the Holders in
exercising any right, power or privilege under this Article 1 shall
operate as a waiver thereof, nor shall a single or partial exercise
thereof preclude any other or further exercise of any right, power or
privilege. The rights, remedies and benefits of the Trustee and the
Holders herein expressly specified are cumulative and not exclusive of
any other rights, remedies or benefits which either may have under this
Article 1 at law, in equity, by statute or otherwise.

Section
1.05. Modification.    No modification, amendment or waiver of
any provision of this Article 1, nor the consent to any departure by
the New Guarantor therefrom, shall in any event be effective unless the
same shall be in writing and signed by the Trustee, and then such
waiver or consent shall be effective only in the specific instance and
for the purpose for which given. No notice to or demand on the New
Guarantor in any case shall entitle the New Guarantor to any other or
further notice or demand in the same, similar or other
circumstances.

Section 1.06. Non-impairment.    The
failure to endorse a Guarantee on any Note shall not affect or impair
the validity thereof.

ARTICLE 2

MISCELLANEOUS

Section 2.01. Notices.    All notices or other
communications to the New Guarantor shall be given as provided in 13.02
of the Indenture.

Section 2.02. Ratification of Indenture;
Supplemental Indentures Part of Indenture.    Except as expressly
amended hereby, the Indenture is in all respects ratified and confirmed
and all the terms, conditions and provisions thereof shall remain in
full force and effect. This Supplemental Indenture shall form a part of
the Indenture for all purposes, and the Trustee and every holder of
Notes heretofore or hereafter authenticated and delivered shall be
bound hereby.

Section 2.03. Governing Law.    THIS
SUPPLEMENTAL INDENTURE SHALL BE GOVERNED BY, AND CONSTRUED IN
ACCORDANCE WITH, THE LAWS OF THE STATE OF NEW YORK.

Section 2.04. Trustee Makes No
Representation.    The Trustee makes no representation as to the
validity or sufficiency of this Supplemental Indenture.

Section
2.05. Counterparts.    The parties may sign any number of
copies of this Supplemental Indenture. Each signed copy shall be an
original, but all of them together represent the same agreement.

Section 2.06. Effect of Headings.    The Section headings
herein are for convenience only and shall not affect the construction
thereof.

[REMAINDER OF THIS PAGE
INTENTIONALLY LEFT BLANK]

IN WITNESS WHEREOF, the parties hereto have
caused this Supplemental Indenture to be duly executed as of the date
first above written.

											
	 		CRYSTAL
US HOLDINGS 3
L.L.C.
	 		By:
/s/ Corliss J.
Nelson
	 		 		Name: Corliss J.
Nelson
	 		 		Title: Vice President and
Chief Financial
Officer
	 		CRYSTAL
US SUB 3
CORP.
	 		By:
/s/ Michael E. Grom
	 		 		Name:
Michael E. Grom
	 		 		Title: Vice
President, Treasurer and
Controller
	

    

											
	 		THE
BANK OF NEW YORK, as
Trustee
	 		By:
/s/ Cassandra Shedd
	 		 		Name:
Cassandra Shedd
	 		 		Title: Vice
President
	 		CELANESE
CORPORATION
	 		By:
/s/ Corliss J.
Nelson
	 		 		Name: Corliss J.
Nelson
	 		 		Title:
  Executive Vice President and Chief Financial
Officer

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