BULLION GOLD

Soft Corporate Offer

                                                                           Date: June 3, 2014

To:  Principal Buyer

Via:   Mr. Patrick McEvilly

Dear sirs,

We, XXXXXX XXXX Co. Ltd.  represented by Mr. Tetsuji Yamaguchi, Japan, hereby confirm with full corporate authority and responsibility that we are ready, willing, and able to sell the following commodity according to the quantity, specification and other basic terms and conditions stated below:

 
Product, main terms, and conditions:

1.   Commodity: AU (GOLD)
2.   Fineness: 99.95% or better
3.   Form: 12.5 kg Bullion Bars
4.   Quantity: 100 Metric Tons with R&E up to 500 Metric Tons. 
5.   Hallmark:  Mainly Bank of Switzerland (BS) and other internationally accepted
6.   Age: Over 20 years
7.   Location: Security warehouse in Switzerland
8.   Price: Second Fixing Rate (LBMA PM)
9.   Discount: Gross Discount: 10.0%  Net Discount: 7.0%
10: Commission:  Seller side   1.5% (Closed)
                                Buyer side   1.5%
11.  Payment:  In Japanese Yen on Bank to Bank basis
12.  Delivery:  Ex Warehouse, Switzerland
13.  Seller`s Bank:  HSBC

Procedure:
1.  Seller issues FCO and sends to Buyer.
2.  Buyer signd FCO and returns to Seller with Buyer`s Bank coordinates.
3.  TTM will be held in Tokyo if necessary.
4.  Seller and Buyer sign SPA/IMFPA/NCNDA and lodge them with each bank.
5.  Both parties exchange Bank Officer`s name (trade officer), E-mail address and PIN number (Reuter code)
6.  Both Bank Officers (trade officer) contact each other and implement the AU transaction by SWIFT on a Bank to Bank
     basis under the full bank responsibility.
7.  Commission shall be paid by Seller`s bank to Paymaster according to the IMFPA immediately after completion of the deal.

Buyer`s Bank information

1.  Bank name:
2.  Address of Bank:
3.  Account name:
4.  Account number:
5.  Tel. number:
6.  Fax number:
7.  Bank Officer:
8.  Swift Code:

Buyer`s name and signature