PRESENTATION LETTER

Aldo Bonzi, May 24, 2008

Mr. Cosme Fulanito
Managing Partner – TARINGA SA
Humberto Primo 278

Ref.: Cover Letter

Independent Professional Services

I am pleased to address you in order to present and offer my Professional Accounting Consulting services, which
respond to the needs of the context and current demand. As a professional, I have the knowledge, skills and experience
necessary to take on new challenges, as well as the development and fulfillment of objectives and goals.

I have a degree in National Public Accountant and in Business Administration, graduated in both from the National
University of Saint Germain des Prés. Academic training, resulting from the performance and management of work in
the professional aspect, is the main reason that accredits a favorable position.

The challenges, the unpredictable contingencies of today's world, as well as the current professional competitiveness,
demand precise and timely solutions, from those who, in fact, have the skills to achieve them. These qualities enable
flexibility, characteristic of every professional, whose purpose is based on assuming the responsibility of acting in
diverse areas, independently.

The knowledge and study of its proposals and uncertainties respond to my main objective. The deepening and efficient
application of concrete solutions to them demonstrate suitability and capacity to resolve this type of complexities.

I especially appreciate the attention given to this document. Likewise, I take this opportunity to greet you with my
highest consideration.

Horace
Oliveira