Asia Business Service Limited
Room 812, 8/F, Hollywood Plaza, 610 Nathan Road, Hong Kong
Tel: 8102 2592 Fax 8102 2593

DATE:

TO WHOM IT MAY CONCERN

Re: ABC Company Limited

We hereby certify that:

1. AAA and BBB are subscribers of the above mentioned company, hereafter referred to as the Company.
2. No agreement for Sale and Purchase of the Share(s) was made.
3. The Company has not incurred any liability whatsoever.
4. The Company has only recently been incorporated and has not commenced business since incorporation, no audit accounts have been prepared, and the Company has not acquired any stock holdings, landed property, rights to acquire landed property or investments before the date of this letter.
5. Asia Business Service Limited shall assume all responsibility and liability for all debts of the Company, if any, incurred on or before the date of this letter.

___________________________
Asia Business Service Limited