Penny Mahoney

[64]

24 May 2005

Dear Mr. Ibrahim,

Thank you for your efforts so far. Let me assure you that I am not trying to make life hard for you but only trying to comply with a the thicket of bureaucracy that the EU and Irish Government has seen fit to throw at us. Please do your best to fill out the forms as best you can and if there is a particular line-item that does not apply to our business, just fill in as "N/A" and attach your own hand-written affidavit explaining your entry. The sooner this task is complete, the sooner we can celebrate success.

Thank you sincerely,
Penny Mahoney