Al Khobar, Shaban 20, 1424 H.

     October 16, 2003 G.

TO WHOM IT MAY CONCERN

Dear Sir/s:

We like to inform you that Technical Establishment for Trade and Tenders (TETT) has been changed to a Joint Venture Limited Liability Company.  The establishment status has been upgraded to have a well-established company and to continue providing recognized services to our valued client.  The new company commercial name / registration number stated below and will utilize the above letterhead.

- Commercial Name:                                        ELECTRO-MECHANICAL AIR-CONDITIONING

CONTRACTING COMPANY LTD. (EMACO)

- Commercial Registration No.:                         2051025611

- Chamber of Commerce Registration No.:       697

The management, all staff/employees, technology, track record of TETT has been transferred to EMACO and in which will continue utilizing the same contact persons/s, location, address, telephone numbers / e-mail address of TETT.

The new company is an 'Electro-Mechanical Contractor' and is dealing with Electro-Mechanical works and system (i.e., HVAC, Plumbing, Fire Protection, High/Low Voltage, Low Current, Building Management, Telecommunications and other related works).

We thank you very much for your past support and we are looking forward for a more better services to you.

Please do not hesitate to contact us for any of your inquiry and we assure you of our best attention at all time.