1. Reply to letter No. 1

7 March 2005

Messrs. Robertson & Co

Forwarders

3 Quayside

Felixstowe

FXS5WE

Dear Sirs

We learn with regret that the delay in sending on Messrs. Morton & Co.’s 14 containers has caused them great inconvenience and we offer our apologies for the mistake which led them to be sent to Aberdeen instead. Naturally, arrangements have been made to have the remaining 14 containers transported to Dundee as quickly as possible and they should reach Messrs. Morton not later than tomorrow.

Yours faithfully

1. Per pro. British road services

T. Hammond

District Manager

2. Reply to letter No. 2

15^th March, 2006

Sojuzimport,

Moscow

Dear Sirs,

In reply to your letter of 15 March we wish to express our sincere apologies for the delay and inconvenience we have caused you. The only express we can offer is the extreme pressure under which we have been working due to a large number of orders for these goods at present. While we understand that we have to admit your claim we feel dial you might reduce the amount claimed considering the fact that we have been doing business with you for several years and this is the first time we have infringed the Contract.

We hope to hear from you soon.

Yours faithfully,

Simpson & Co.

3. Reply to letter No. 3

Dear Sirs

2. Contracts 50-0401/2209 and 50-0401/2210

We refer to your letter of 20^thJanuary, 19... regarding Experts Examination Acts Nos. 15912, 21313, 21314 and 107630.

Your Experts Examination Acts in each of the above numbers indicate that each case was received undamaged and with no sign of being opened. Similarly, our contention is that the components were counted by our Stores personnel and Packing personnel and your representative in John Brown Engineering.

In view of the above we therefore consider that the agreement cannot be reached between our two companies on the responsibility for the shortages found on examination in Russia. However, because of business relationship our two companies have enjoyed we are prepared in this instance to supply the items which you claim as shortages. This concession on behalf of John Brown Engineering must not be construed admission of liability as an and we will not accept penalties for late deliveries or further claims of shortages.

We will therefore supply the components detailed on the attached list on an f.o.b. U.K. port basis. These components will not be available for some time but we require your shipping instructions as soon as possible. Please forward these to us.

Yours faithfully,

4. Reply to letter No. 4

Dear Sirs,

We have received your letter of 2^ndJune and thank you for sending us the two samples of cloth. We are greatly concerned over your disappointment in the quality and complications which may arise in your relationship with your customers.

If you are willing to accept the goods and dispose of the inferior cloth we will send you a credit note for the difference.

We apologize sincerely for the trouble caused to you and we will take all possible steps to ensure that such a situation will not rise again.

Yours faithfully,