Attachment 3

Information summary of subsidiary company

The financial status and operation results of the subsidiary company are
as follow:

AGRIFOOD PROCESSING CO., LTD.

(Unit: baht)

  ---------------------------- -------------- -------------- --------------
  Particular                   2011           2010           2009

  Total assets                 55,798,347     53,003,507     49,043,971

  Total liabilities            18,211,168     17,400,527     11,905,215

  Shareholders’ equity         37,587,179     35,602,980     37,138,756

  Sales                        261,066,067    248,377,542    248,206,567

  Total revenues               263,172,372    252,852,544    251,077,383

  Gross profit                 24,421,714     16,864,940     26,362,085

  Net income (loss)            3,254,420      (1,535,776)    4,225,656
  ---------------------------- -------------- -------------- --------------

March 9, 2012

The Board of Directors

Chiangmai Frozen Foods Public Company Limited

Subject: Internal Control Report

Dear Sirs:

We have audited the financial statements of Chiangmai Frozen Foods
Public Company Limited as of December 31, 2011 in accordance with
generally accepted auditing standards as indicated in the audit report
dated February 27, 2012. Those standards require that we plan and
perform the audit to obtain reasonable assurance about whether the
financial statements are free of material misstatement. During the
auditing process, we have studied and appraised the efficiency of the
company’s accounting internal audit deemed necessary to set the
well-conceived and appropriate auditing procedure. We do not find any
material weakness in the accounting internal control which will
significantly affect the opinion on the financial statement as at
December 31, 2011.

We also would like to notify that the audit was not done for all
accounts, but only by testing. Furthermore, the study and appraisal of
the efficiency of the accounting internal control was done on the
purposes specified prior. We, therefore, may not specify absolute
assurance that there are no misstatements weakness in the internal
auditing control.

We would like to thank all officers of the company for their sincere
cooperation during the operation.

Yours sincerely,

Signature

(Ms. Nongram Laohaareedilok)

Certified Public Accountant

Registration No. 4334

Clarification of Chairman of the Audit Committee

To: The Shareholders;

As the Board of Company has resolved to nominate the Board of Audit
Committee which comprise three independent non-executives directors,
namely Mr. Santichai Suakanonth as Chairman of the Board of Audit
Committee, Mr. Amnuay Yossuck, Ph.D. and Mr. Ampon Ruayfupant as Audit
Committee to perform the duties assigned from the Board of Company which
mentioned clearly in the Audit Committee charter which is according to
the provision of the Stock Exchange of Thailand.

During the year 2011, the Board of Audit Committee conducted 4 meetings
with External Auditors, Management and Internal Auditor to review as
limit and responsibility by having the significant duties summarized as
follows:

1.  Review the Financial Statement quarterly and Annual Financial
    Statement of 2011 and adequately listen the clear explanations and
    report from the Management and Auditor in related subject.
    Therefore, the Audit Committee’s opinion is to coordinate with the
    External Auditors that said quarterly and annual financial
    statements are correct and sufficiently disclosed for all material
    respects in conformity with the general accepted accounting
    principles.

2.  Review the disclosure of connected and related information between
    the company, subsidiary company and concerned company and it is of
    opinion that such related information has adequately and correctly
    disclosed.

3.  Review the compliance with the laws and regulation of Securities and
    Stock Exchange and related law with the company business and found
    no material flaw.

4.  Promote the independence of internal audit operation, agreeing with
    internal audit plan and reviewing to have the adequacy and effective
    internal control system and found no significant weakness of control
    that may have adverse impact.

Signature

(Mr. Santichai Suakanonth)

Chairman of the Audit Committee

February 21, 2012