Declaration for foreign employee

DECLARATION FOR FOREIGN EMPLOYEE I, Teruhiko YABU, Director of Toyoshima & Co., Ltd. hereby solemnly and sincerely declare that, we have no existing foreign employee on Bangladesh Liaison office.   I also declare that, Mr. Yoshihiro Nagai, a Japanese national will be first foreign employee and should get work permit after getting E-visa.   I understand that this is a legal obligation and failure to fulfil my duty could result in penalties under state law.   Sincerely, -------------------------- TERUHIKO YABU Director of the Company