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15 MAY 2009

Messrs. BDO BINDER


Chartered Accountants
12th Floor, Menara Uni Asia
1008 Jalan Sultan Ismail
50250 Kuala Lumpur

Dear Sirs,

RE: ABC SDN BHD (XXXXXX-X)

We have been nominated to act as auditors of the above-


captioned company for the year ended 28 February 2007.

We understand that you are the previous auditors of the


Company and accordingly, we would be grateful if you would
advise whether there is any professional reason or other reasons
why we should not accept the appointment.

We shall appreciate your early reply on this matter. Please note


that if we do not receive any reply within 14 days from the date
of this letter, we shall assume that you do not have any
objection to our appointment.

Thank you.

Yours faithfully,

ADAM & CO.

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