Letter Package

To: Irene O’Connell

            New Product Manager

            Ireland International Landscape Tools, Ltd.

      From: Catherine Brown
            New Product Specialist

            Chalmers Industries

      Date: 1/31/2011

      Re: Declination of Product

      This is to advise you that we are not interested in carrying the mid-range quality blades supplied by your company.

      Chalmer Industries is still open to any future business proposals received but at this time we will be declining on the mid-range blades.

      Should you have any questions or concerns, please contact me at 718-879-0592 or Omowumi.O.Aiyeku@chalmersindustries.org.

                      January 31, 2011

      Mr. Akira Yamoto
      New Product Development Coordinator
      Tokyo Business Blades
      15-17 Ginza 9 chrome
      Chuo-ku Tokyo 104
      Omowumi O Aiyeku
      New Product Specialist
      Chalmers Industries
                                      115-26 169th street
                                      Saint Albans, New York
                                      11434

      Dear Mr. Yamoto:

      Allow us to extend
      Our sincere salutations,

      Here in New York we are in the heart of winter and I sincerely hope that the ground hog sees his shadow in two weeks.

      As we start a new year, we have been evaluating the requests we’ve received and have decided that, because we are focusing on using suppliers that are closer to our location, we are not going to carry your mid-range quality blades this year.

      We look forward to any future business proposals and sincerely hope that someday our business interests will enable us to work together.

      Please keep us on your mailing list as we will do the same. We wish Tokyo Business Blades great success and look forward to reading about its accomplishments.

      Pleas accept our warm...