Penny Mahoney

[94]
[I intentionally address him as Mr. Davidson just to see if he will start calling himself that.]

11 August 2005

Dear Mr. Davidson,

Thank you for expressing your interest in investing in my company. I am in need of a fresh influx of cash in order to maximise my business modalities. My company is new but my staff and I have a combined 76 years experience in the Dublin business community.

Please let me know the extent to which you may wish to partner with us.

Thank you and Good Day,
Penny Mahoney, President
"Emerald Isle Jewelers