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AUTHORISATION

We, SPY MARKETING SDN BHD Lot 5, Jalan BRP 9 /1C, Bukit Rahman Putra Industrial Park, 47000 Sg. Buloh, Selangor Darul Ehsan, Malaysia hereby appoint EuroVAT Limited of Lansbury Estate Unit 203, 102 Lower Guildford Road, Knaphill, Working, Surrey, GU21 2EP, United Kingdom, as our exclusive agent to act on our behalf until further notice in connection with any claim we make to Her Britannic Majestys Commissioners of Customs and Excise under the Value Added Tax (Repayments to Third Country Traders) Regulation 1987 as from time to time amended or replaced. Any repayment of VAT to which we are entitled pursuant to any such claim made on our behalf by our above named agent shall be paid to EuroVAT Limited of Lansbury Estate Unit 203, 102 Lower Guildford Road, Knaphill, Woking, Surrey, GU21 2EP, United Kingdom.

02 November 2010

_________________ Khor Kim Chon Managing Director

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