Reconfirmation

To: Eric H. Willias

Purchasing Manager

From: Ma Jun

Marketing Manager

Date: December 28,2001

Re: Reconfirmation on Magnesite 9010

Dear Eric,

We hereby reconfirm your bid ters and conditions except the payment in your today’s email, regarding the Magnesite 9110. We do our best to accept L/C at sight. Besides, please let e know what you prefer, do you prefer FOBST or CIFFO San Francisco, CA. I’m unable to confirm CIFFO at buyer’s option as this term is dispute causing. To effectively communicate, please just be advised that the time difference is 14 hours between S.F. and Dalian in normal tie season. For urgent call, please dial my home number 469-5555. I expect to sign the sales confirmation with you soonest.

Your prompt reply shall be highly appreciated.

Best regards,

Ma JunMarketing Manager