Legal Opinion on registration of the transfer of shares of Company

Mr. Z

Address….

Dear Madam,

Re:      Legal Opinion on registration of the transfer of shares of Company 1.

We refer to your letter no. ………………… dated March 12, 2007 and our telephone conversation with Mr. x on the above subject.

We regret to inform you that, as we are the legal representatives of Company 1 we are unable to give our legal opinion regarding the inquiry raised by your letter.

We are returning all the documents sent by you with this letter. Please acknowledge receipt of the same.

Thanking you.

Yours faithfully,

………………….

For: “The Lawyers & Jurists”