Declaration of Lawyer

LEGAL DECLARATION AND CERTIFICATE REGARDING SUCCESSION AND TRANSMISSION OF SHARES To Whom It May Concern I, [Name of Japanese Lawyer], Attorney-at-Law admitted to practice in Japan, having examined the relevant documents and records concerning the inheritance and succession of the estate of the late Mr. Kenji Mitani, hereby issue this Legal Declaration and Certificate for the purpose of confirming the succession of his shares in a company incorporated in Bangladesh. 1. Details of the Deceased Name: Mr. Kenji MitaniNationality: JapanesePassport No.: TR4065501 Date of Birth: 13th November 1954Address: 13-22-1001, Hirosibacho, Suita, Osaka 564-0052, JapanDate of Death: …… / …… / …… I confirm that Mr. Kenji Mitani passed away on the above-mentioned date. 2. Applicable Law Based on the information and documents examined by me, the succession to the estate of Mr. Kenji Mitani is governed by the applicable provisions of the laws of Japan, including Part V (Inheritance) of the Civil Code of Japan (Act No. 89 of 1896, as amended). In particular, the relevant provisions include: Article 882 – Commencement of inheritance; Article 887 – Right of inheritance of children; Article 896 – General effect of succession; Article 898 – Effect of joint succession; and Article 900 – Statutory shares of inheritance, where applicable. Under Article 896 of the Civil Code of Japan, from the commencement of inheritance, the heirs succeed to the rights and duties attached to the property of the deceased, subject to the limitations provided by law. 3. Shares Held in Bangladesh At the time of his death, Mr. Kenji Mitani held 6,000 (Six Thousand) ordinary shares in: K2 Logistics Bangladesh Ltd.Registration No.: C-80723Country of Incorporation: Bangladesh Based on the documents and information provided to me, the above-mentioned shares constitute part of the estate of the deceased and are subject to succession under the applicable Japanese inheritance law. 4. Legal Heirs / Successors Based on my examination of the relevant Japanese official records and inheritance-related documents, I confirm that the following persons are the lawful heirs/successors of the late Mr. Kenji Mitani: (1) Mr. Hiromi Mitani Address: 2-3-31-1917, Hama-Cho, Funabashi-City, Chiba 273-0012, JapanPassport No: TS0306009; Date of Birth: 2nd May 1977. (2) Mr. Ryoma Mitani Address: 138-C201, Kamihiraike, Oku-cho, Ichinomiya-City, Aichi, JapanPassport No.: TR9469331 Date of Birth: 5. Succession and Allocation of Shares Based on the applicable Japanese inheritance law and the inheritance arrangements applicable to the estate of Mr. Kenji Mitani, the 6,000 ordinary shares held by the deceased are to be succeeded to and allocated as follows: Successor Number of Shares Percentage Mr. Hiromi Mitani 3,000 50% Mr. Ryoma Mitani 3,000 50% Total 6,000 100% Accordingly, each of the above-mentioned successors is entitled to 3,000 ordinary shares, representing 50% of the total shares formerly held by the deceased, subject to completion of the necessary corporate and regulatory formalities in Bangladesh. 8. Declaration I hereby declare and certify that, based on the documents and records examined by me and the applicable provisions of Japanese law: Mr. Kenji Mitani died on …… / …… / ……; He was the holder of 6,000 ordinary shares in K2 Logistics Bangladesh Ltd.; The said shares form part of his estate; Mr. Hiromi Mitani and Mr. Ryoma Mitani are the lawful successors/heirs identified in connection with his estate; The said 6,000 shares are to be succeeded to and allocated as 3,000 shares to Mr. Hiromi Mitani and 3,000 shares to Mr. Ryoma Mitani; and The above succession and allocation are supported by the relevant Japanese legal and official records examined by me. This Declaration and Certificate is issued at the request of the successors for submission to K2 Logistics Bangladesh Ltd., the Registrar of Joint Stock Companies and Firms (RJSC), Bangladesh, and/or other relevant authorities in Bangladesh for the purpose of completing the lawful transmission and registration of the shares. 9. Authentication I confirm that I am a duly qualified and practicing attorney-at-law in Japan and that this Declaration and Certificate has been issued by me in my professional capacity. Issued in Japan Date: …… / …… / …… Name of Attorney-at-Law: ______________________________ Attorney Registration No.: ______________________________ Law Firm: ______________________________ Address: ______________________________ Telephone / Email: ______________________________ Signature: ______________________________ Official Seal / Attorney Seal: Notarial / Authentication Certification: