Power of attorney

POWER OF ATTORNEY KNOW ALL MEN BY THESE PRESENTS that I, RYUNOSUKE SHIMAMURA, Director of CMSS Consulting Ltd. by the approval of the Board of Directors of CMSS Consulting Ltd. do hereby appoint/nominate Mr. Kinya Miyakawa, S/o- Mr. Hironao Miyakawa, Passport No. TT1314515 of 2 Hayabusacho, Chiyoda-ku, Tokyo, Japan, as an attorney whose signature is appended below and attested by me to act on behalf of the CMSS Consulting Ltd. with respect to its operations in the Republic of Bangladesh as hereinafter appearing. To act as the representative of Trade License and 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 also 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 also for the purpose of carrying out the day-to-day operations of the company. To make 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 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 Director of the Company from the date of execution hereof. –––––––––––––––––––– Specimen Signature of Mr. Kinya Miyakawa ___________________________ RYUNOSUKE SHIMAMURA Director of the Company