SHIMOMURA & CO.

CERTIFIED PUBLIC ACCOUNTANTS

[ New York Office ]

420 Lexington Avenue, Suite 300

New York, New York 10170

Tel: 212-974-6066

Fax: 212-974-6165

5 minutes from Grand Central by walk.

Between 43rd street and 44th Street,

beside the Lexington Ave.

[ California Office ]

21250 Hawthorne Blvd. Suite 500

Torrance, CA 90503

Tel: 310-295-0017

[ Tokyo Office ]

Business Partner :

Nectere Consulting, Inc.

Otemachi First Square

East Tower 4F

1-5-1 Otemachi

Chiyoda-ku, Tokyo 100-0004

Tel:  (+81) 03-4400-7036

Fax: (+81) 03-5219-1201