Customer:            TSUKISHIMA KIKAI CO., LTD (Japan).

                                    2-17-15 Tsukida, Chuo-ku, Tokyo, 104 Japan.

Project:                Lam son Sugar Mill, Thanh Hoa Province, SR of Vietnam.

Contact person:   Mr. OSAMU HONDA, Project Manager

Telephone:          81-3-5560 6546       Fax: 81-3-5560-6617

Description:         All steel works for main carrier of Lam Son Sugar Mill with capability of   4000 tones of sugar cane per day. Stainless steel charge chutes and pipes.

Completion:        August 1998.

(Customer reference letter attached)