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SALES CONTRACT

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SELLER:

DESUN TRADING CO.,LTD.

29TH FLOOR KINGSTAR MANSION, 623JINLIN RD., SHANGHAI CHINA

NEO GENERAL TRADING CO.

#362 JALAN STREET, TORONTO, CANADA

±àºÅNO.: ÈÕÆÚDATE:

µØµãSIGNED IN:

SHDS09027 APR.03, 2009 SHANGHAI

Âò·½ BUYER:

ÂòÂôË«·½Í¬ÒâÒÔÏÂÌõ¿î´ï³É½»Ò×£º This contract Is made by and agreed between the BUYER and SELLER , in accordance with the terms and conditions stipulated below.

1. Æ·Ãû¼°¹æ¸ñ Commodity & Specification CHINESE CERAMIC DINNERWARE DS1511 DS2201 DS4504 DS5120 30-Piece Dinnerware and Tea Set 20-Piece Dinnerware Set 45-Piece Dinnerware Set 95-Piece Dinnerware Set Total: ÔÊÐí With

10%

2. ÊýÁ¿ Quantity 542SETS 800SETS 443SETS 254SETS 2039SETS 3. µ¥¼Û¼°¼Û¸ñÌõ¿î Unit Price & Trade Terms USD23.50 USD20.40 USD23.20 USD30.10 4. ½ð¶î Amount CIFC5 TORONTO 12737.00 16320.00 10277.60 7645.40 46980.00 Òç¶Ì×°£¬ÓÉÂô·½¾ö¶¨

More or less of shipment allowed at the sellers¡¯ option

SAY US DOLLARS FORTY SIX THOUSAND NINE HUNDRED AND EIGHTY ONLY.

5. ×ÜÖµ

Total Value

6. °ü×°

Packing 7. ßéÍ·

Shipping Marks

8. ×°ÔËÆÚ¼°ÔËÊ䷽ʽ

DS2201 IN CARTONS OF 2 SETS EACH AND DS1151, DS4505 AND DS5120 TO BE PACKED IN CARTONS OF 1 SET EACH ONLY. TOTAL: 1639 CARTONS.

AT BUYER'S OPTION.

TO BE EFFECTED BEFORE THE END OF APRIL 2009 WITH PARTIAL SHIPMENT

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¡£

Time of Shipment & means of Transportation ALLOWED AND TRANSHIPMENT ALLOWED.

9. ×°Ô˸ۼ°Ä¿µÄµØ FROM: SHANGHAI

Port of Loading & Destination TO: TORONTO 10. ±£ÏÕ THE SELLER SHALL COVER INSURANCE AGAINST WPA AND CLASH & BREAKAGE & WAR RISKS FOR 110% OF

Insurance THE TOTAL INVOICE VALUE AS PER THE RELEVANT OCEAN MARINE CARGO OF P.I.C.C. DATED 1/1/1981. 11. ¸¶¿î·½Ê½ THE BUYER SHALL OPEN THOUGH A BANK ACCEPTABLE TO THE BEFORE APRIL 10, 2009 VALID FOR

Terms of Payment NEGOTIATION IN CHINA UNTIL THE 15TH DAY AFTER THE DATE OF SHIPMEDNT. 12. ±¸×¢

Remarks

The Buyer The Seller

NEO GENERAL TRADING CO.

(signature)

DESUN TRADING CO.,LTD.

(signature)

THE ROYAL BANK OF CANADA

BRITISH COLUMBIA INTERNATION CENTRE

1055 WEST GEORGIA STREET, VANCOUVER, B.C. V6E 3P3

CANADA

¡õCONFIRMATION OF TELEX/CABLE PER-ADVISED TELEX NO. 4720688 CA IRREVOCABLE DOCUMENTARY CREDIT ADVISING BANK: SHANGHAI A J FINANCE CORPORATION 59 HONGKONG ROAD SHANGHAI 200002, CHINA BENEFICIARY: DESUN TRADING CO.,LTD. 29TH FLOOR KINGSTAR MANSION, 623JINLIN RD., SHANGHAI CHINA EXPIRY DATE: MAY 15, 2009 CREDIT NUMBER: 09/0501-FCT APPLICANT: NEO GENERAL TRADING CO. #362 JALAN STREET, TORONTO, CANADA AMOUNT: USD46,980.00 (US DOLLARS FORTY SIX THOUSAND NINE HUNDRED AND EIGHTEEN ONLY) FOR NEGOTIATION IN APPLICANT COUNTRY DATE: PLACE: APR 8, 2009 VANCOUVER ADVISING BANK'S REF. NO. GENTLEMEN: WE HEREBY OPEN OUR IRREVOCABLE LETTER OF CREDIT IN YOUR FAVOR WHICH IS AVAILABLE BY YOUR DRAFTS AT SIGHT FOR FULL INVOICE VALUE ON US ACCOMPANIED BY THE FOLLOWING DOCUMENTS: + SIGNED COMMERCIAL INVOICE AND 3 COPIES. + PACKING LIST AND 3 COPIES, SHOWING THE INDIVIDUAL WEIGHT AND MEASUREMENT OF EACH ITEM. + ORIGINAL CERTIFICATE OF ORIGIN AND 3 COPIES ISSUED BY THE CHAMBER OF COMMERCE. + FULL SET CLEAN ON BOARD OCEAN BILLS OF LADING MARKED ¡°FREIGHT PREPAID¡± CONSIGNED TO ORDER OF THE ROYAL BANK OF CANADA INDICATING THE ACTUAL DATE OF THE GOODS ON BOARD AND NOTIFY THE APPLICANT WITH FULL ADDRESS AND PHONE NO. 77009910. + INSURANCE POLICY OR CERTIFICATE FOR 130 PERCENT CIF OF INVOICE VALUE COVERING: INSURANCE CARGO CLAUSES(A) AS PER I.C.C. DATED 1/1/1982. + BENEFICIARY¡¯S CERTIFICATE CERTIFYING THAT EACH COPY OF SHIPPING DOCUMENTS HAS BEEN FAXED TO THE APPLICANT WITHIN 48 HOURS AFTER SHIPMENT. COVERING SHIPMENT PF: 4 ITEMS TERMS OF CHINESE CERAMIC DINNERWARE INCLUDING: DS1511 30-PIECE DINNERWARE AND TEA SET, 544ETS DS2201 20-PIECE DINNERWARE SET, 800SETS, DS4504 45-PIECE DINNERWARE SET, 443SETS -¿É±à¼­ÐÞ¸Ä-

¡£

DS5120 95-PIECE DINNERWARE SET, 245SETS DETAILS IN ACCORDANCE WITH SALES CONTRACT SHDS09027 DATED APR. 3, 2009. [ ]FOB / [ ]CFR / [X] CIF/ [ ]FAX TORONTO CANADA. SHIPMENT FROM SHANGHAI TO VANCOUVER LATEST APRIL 30,2009 PARTIAL SHIPMENTS PROHIBITED TRANSSHIPMENT PROHIBITED DRAFTS TO BE PRESENTED FOR NEGOTIATION WITHIN 15 DAYS FROM BILL OF LADING DATE, BUT WITHIN THE VALIDITY OF CREDIT. ALL DOCUMENTS TO BE FORWARDED IN ONE COVER, BY AIRMAIL, UNLESS OTHERWISE STATED UNDER SPECIAL INSTRUCTION. SPECIAL INSTRUCTION: ALL BANKING CHARGES OUTSIDE CANADA ARE FOR ACCOUNT OF BENEFICIARY. + ALL GOODS MUST BE SHIPPED IN FOUR 20'CY TO CY CONTAINER AND B/L SHOWING THE SAME. + THE VALUE OF FREIGHT PREP AID HAS TO BE SHOWN ON BILLS OF LADING. + DOCUMENTS WHICH FAIL TO COMPLY WITH THE TERMS AND CONDITIONS IN THE LETTER OF CREDIT SUBJECT TO A SPECIAL DISCREPANCY HANDLING FEE OF US$35.00 TO BE DEDUCTED FROM ANY PROCEEDS. DRAFT MUST BE MARKED AS BEING DRAWN UNDER THIS CREDIT AND BEAR ITS NUMBER; THE AMOUNTS ARE TO BE ENDORSED ON THE REVERSE HERE OF BY NEG. BANK. WE HEREBY AGREE WITH THE DRAWERS, ENDORSERS AND FIDE HOLDER THAT ALL DRAFTS DRAWN UNDER AND IN COMPLIANCE WITH THE TERMS OF THIS CREDIT SHALL BE DULY HONORED UPON PRESENTATION. THIS CREDIT IS SUBJECT TO THE UNIFORM CUSTOMS AND PRACTICE FOR DOCUMENTARY CREDITS (2007 REVISION) BY THE INTERNATIONAL CHAMBER OF COMMERCE PUBLICATION NO. 600. Yours Very Truly, David Jone AUTHORIZED SIGNATURE Joanne Hsan AUTHORIZED SIGNATURE

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