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EXHIBIT "C"

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Exhibit "C"

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[illegible stamp]
Technology Manager Ext.: 2220 eguerra@universales.net

2285 7000 2285 7069

.

Guatemala, June 9, 2008

Avenida Reforma 3-48, Zona 9, Edificio Anel, 01009 Guatemala, Central America www.segurosuniversales.net fianzas@unlversales.net

Impact of Software Piracy in Guatemala and Benefits of Correctly Handling Software Assets at the Company Based on the latest global study of software piracy undertaken by the IDC and BSA, Guatemalas software piracy rate (80%) is the second highest in Central America. For Guatemalan businesspeople, the use of pirated software presents an imminent risk in critical areas such as the following:

Computer Security: Pirated software offers very limited quality and effectiveness. Unlicensed software can allow for viruses and other types of malicious code to enter, potentially damaging from a personal computer to even the companys entire network. This latent reality can easily stop the operation of a business if the attack reaches critical areas, such as customer databases, accounting, forms, websites, etc.

Productivity: Use of pirated software increases time spent by the companys employees in resolving numerous problems and issues associated with this type of program, thus raising operating costs and reducing profitability.

Legal Environment: Copying computer programs without the corresponding authorization infringes upon software ownership rights, which are expressly recognized by Guatemalan law and international treaties of which Guatemala is a party. In addition, Article 274 of the Guatemalan Penal Code criminalizes certain violations of those rights, providing [as follows]: ... anyone undertaking any of the following acts shall be punished by 1 to 4 years in prison and a fine of 1,000 to 500,000 quetzals... (c) Copying a work (...) without authorization from the author or owner of the corresponding right. Copying also includes temporary copying on RAM memory by a user while opening a program (Copyright Law and WIPO Copyright Treaty).

It is important to avoid legal risks and join efforts to fight for respect of software intellectual property.

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