POWER OF ATTORNEY

POWER OF ATTORNEY KNOW ALL MEN BY THESE PRESENTS that I, Kusaka Naoki, Country Manager of the Bangladesh Branch, Passport No.: TR8780028 by the approval of the Board of directors of KOMAIHALTEC Inc. do hereby appoint/nominate Mr. Badhan Barua, S/o- Kanan Barua, National ID No. 6454047207 of Shanto Kuthir, Khan Bari, Koborsthan, Kalachadpur, Gulshan - 2, Dhaka - 1212, Bangladesh, as attorney whose signature is appended below and attested by me to act on behalf of the KOMAIHALTEC Inc. with respect to its operations in the Republic of Bangladesh as herein after appearing. To apply and obtain Trade License from relevant local Government, Trade Association Membership, IRC (Import Registration Certificate), ERC (Export Registration Certificate). VAT Registration / BIN and others different licenses / permission etc. on behalf of the company and to represent the Company before the Authorities. obtain, renew and amendment of such certificate, Forms and file necessary Returns of the company. To sign all papers pertaining to Post & Telegraph and Telecommunication Department and to generally represent the Company before the aforesaid Authorities in the ordinary course of business. To make applications and returns and represent the company before any department of the Government / (s) or before any local Authorities for sanctions/approvals/permission and for the purpose of carrying out the day-to-day operations of the company. To make the necessary application for registration under various Labor & Industrial Legislations as applicable and submit all necessary papers / documents with regard to the same. To apply for any other papers to any other authorities and to obtain other documents which have not been specified above for the purpose of the smooth operation of the company. This Power of Attorney is only for the purposes mentioned herein above and shall be valid for a period of one year or revocation of the Power in any time by the Director/ Country Manager of the Company from the date of execution hereof. _________________ Specimen Signature of Badhan Barua ____________________ Kusaka Naoki Country Manager of the Company