Etu Trading Ltd.

Dear Sirs,

I am Mr. Ari Hagnas working for Etu Trading Ltd. in Finland. Etu Trading Ltd.
is a company specialised in selling motor vehicles on the Finnish market. We have been the market leader in Finland for scooters for two years now. We
also sell lawn mowers, ATVs, motorcyckles and air-conditioners. Besides Finland we have customers i
n Sweden, Norway, Denmark, Russia and the Baltic states.