Dear Sir/Madam,

Legal Matter in process to review of proposed transaction contract
agreement for acquisitions or purchase of businesses and creation of
contracts for acquisition(merger and general corporate matters,
insurance transactions performs a broad range of corporate governance
and insurance code work and civil litigation/collection. We would like
to retain your firm.  Forward correspondent.


Miss Akiko Chikako
HUAISENG INDUSTRIAL CO., LIMITED
Address: Unit A1, 68/F, Hover Industrial Building, 11-18 Kwai Cheong
Road, Kwai Chung,New Territories, Hong Kong
Tel: +852 3653 1118
Fax: +852 3236 1888