The Shinya Trading Co., Ltd

　　235 Dun Hwa Rd.

　　Taibei (100)

　　September 25, 2008

　　The American Trading Co., Inc.

　　5-10 Manhattan, New York, NY 10058

　　USA

　　Gentlemen:

　　Thank you for your letter of August 10, 2001. We have studied your catalog and price-list and have decided to place an order for 10 sets of your computer Model PC-825.

　　We would like to stress that this is a trial order and if we are satisfied with your goods, you can expect our regular orders.

　　Please let us have your order conformation by October 15 and ship the goods by the first available ship.

　　We are looking forward to your early reply.

　　Very truly yours,

　　The Shinya Trading Co.,

　　Michael Cheng

　　Import Manager

　　KY/IS