……………….. , 1999

Attn. : Romport Holdings PTY LtdAdd : P.O.Box 293, Wickham, W.A. 6720, Australia.

Tel: (08) 91871623Fax : (08) 91871190

Dear Sirs,

In connection with the examination of our financial statements of PT DHARMA SAMUDERA FISHING INDUSTRIES for the ten months period ended October 31, 1999, please inform directly by facsimile to our auditor PRASETIO UTOMO & CO (Fax: 62-031-5324336), that undermentioned your receivable at PT DHARMA SAMUDERA FISHING INDUSTRIES as of October 31, 1999 is correct.

Kindly direct your confirmation to our auditor by using the form specified below.

Thank you for your kind cooperation,

Yours faithfully,

Harri SutjiamidjajaFinance Director______________________________________________________________________________

PRASETIO UTOMO & CO CC - …..Registered Public AccountantsAttn. : Ms Sinta HandiniFax : 62-031-5324336Phone : 62-031-5350409Plaza BRI Suite 601Jl. Jend. Basuki Rachmat No. 122Surabaya-Indonesia

Dear Sirs,Our records show that a balance USD 42,612 as itemized in the attached statement, was due from PT DHARMA SAMUDERA FISHING INDUSTRIES as of October 31, 1999.

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