Dear Sir/Madam,

I am agent of the Seller with mandate, have more than 90 plants working for we, can offer to following products sugar icumsa 45, sugar icumsa 35, Cement, Urea, chicken, soyabean, iron ore, wood, BONNY LIGHT, OCTANE, MAZUT M100/99/75, Palm Olein, RBD Palm Oil, Crude Palm Oil.

I obtain the best prices of the market.

PRODUCT SPECIFICATIONS
SUGAR - ICUMSA 45 (origin: Brazil)
Commodity: White refined Cane Sugar - Polarization: 99.80 Degrees min - Ash Content: 0.08 Max. - Icumsa: 45 RBU Max. (Brazil S.G.S. Scale). - Solubility: 100% Dry and Free Flowing - Colour: Sparkling White. Maximum 45 Icumsa attenuation index Units (Icumsa method No: 4-1978). - Radiation: Within internationally accepted limits - Granulation: Fine Crystal - Moisture: 0.8% Max. - Magnetic Particles: 4 Mg/k - SO2: 70 Mg/k - ASH By Electrical Conductivity: 0.04% Max. (on dry weight basis) - Sulphur Dioxide: 20 mg/kg Min. - Sediments: None. - Free of any Smell. - Reducing Sugar: 0.05% Max by weight. - HPN Staph Aureus: Nil. - Max AS: 1 P.P.M. - Max PS: 2 P.P.M. - Max CU: 3 P.P.M. - Substance: Solid Crystal.

SUGAR ICUMSA 45- LOADING IN 45 DAYS

We work with modes of the payment SBLC, FFDLC and RDLC.

We are elaborating the new table of prices until day 06 of April of 2007.

Procedures :
1) All the parthies sign the NCND,The buyer gives the ICPO or LOI&BCL
2) The seller sends the ACCEPTANCE (FCO the full Corporate Offer).
3) Buyer accepts and agrees the terms and conditions of the FCO by counter
signature & companies stamp and sending it to the seller and send BCL (the
Letter from Bank about Solvency of the Buyer.
4) Seller issues draft contract with full banking. Draft Contract shall be signed by
both parties and sent via fax or electronic message that will be deemed as
original and valid.
5) Hard copies of the Contract to be issued by the Seller and exchanged with
the Buyer.
6) Buyer signs/stamps all the copies and return 2 (two) hard copies of the
Contract to the Seller.
7) Seller and Buyer will lodge the hard copies of the Contract with their
respective banks.
8) The Buyer bank provides Proof of Funds with a MT799 to the seller s bank.
9) Seller will provide the Proof of Product Bank to Bank.
10) Buyer will present pre-advised L/C to be approved by Seller's Bank.
11) PB 2% will activate the L/C
12) - Delivery and shipment commence as per Contract.

We strongly recommend only serious Buyers with LOI (Letter of Intent) with full banking details (especially Bank Officer Name, Telephone, Fax and Email
address) , Delivery Schedule and permission to perform a soft probe on the
mentioned bank.

No inquiry will be answered without required documents.

We can also organize buyer visit during Contract signed.

Without more informations for the moment, I am your entire disposal for better elucidations.

My best regards and good works.

Mr. Roberto Carlos Silva Ferreira
Sao Paulo / Brazil