CHANGE OF COMPANY NAME (Oct. 1, 2004)

Dear Sir/Mdm

We are pleased to announce that with effect from 1st October 2004, RIKA DENSHI SINGAPRE PTE LTD.(Malaysia Branch) formally changed its name to RIKA DENSHI MALAYSIA SDN BHD. This change will not affect current company operations.

Your company currently provides goods and/or services in support of Rika Denshi Malaysia Sdn Bhd. Although this name change will not affect any outstanding purchase orders or other contracts, all invoices and other correspondence from your company related to former Rika Denshi Singapore Pte Ltd (Malaysia Branch) purchase orders or contracts should be directed to Rika Denshi Malaysia Sdn Bhd effective immediately. The company address for invoices and correspondence will remain unchanged. Please issue your cheques/remittances in favour of “Rika Denshi Malaysia Sdn Bhd”.

Taking this opportunity, we would like to thank you for your cooperation and support to our business. We are looking forward to work even closer with you in the future for mutual prosperity.

Best Regards.

Yoshinobu Sasaki General Manager RIKA DENSHI MALAYSIA SDN BHD.