Providing Legal Opinion on non-payment of Accepted Bill by The National Credit and Commerce Bank Limited, Malibagh Branch, Dhaka A/C. Voyager Apparels Limited.

Our Ref: LJ/PJ/06/2006                                                   Dated: June 17, 2006

Mr.__________________

Chief Operating Officer

The Hongkong and Shanghai

Banking Corporation Limited

Dhaka Main Office

Anchor Tower

1/1-B, Sonargaon Road

Dhaka

Dear Sir,

Re:      Providing Legal Opinion on non-payment of Accepted Bill by The National Credit and Commerce Bank Limited, Malibagh Branch, Dhaka A/C. Voyager Apparels Limited.

We refer to your letter dated 11.06.2006 on the above subject, please be informed that our firm is legal retainer of NCC Bank Ltd. There will be a conflict of interest if we provide legal opinion on non payment of accepted Bill by the NCC Bank Limited as we are also their retained lawyer. We are thereby returning all documents which you sent to us. Any inconvenience is regretted.

Thanking you

Yours faithfully

(M. ___________________)

Advocate

For: “The Lawyers & Jurists”

M.L.Hotel Tower Ltd,

208,Shahid Syed Nazrul Islam Sarani,

Bijoy Nagar, Dhaka-1000.

www.lawyersnjurists.com