ANNOUNCEMENT OF RESTRUCTURE

Dear Sir or Madam, 

We  would like to announce that according to a requirement of the new law on legal practice in Vietnam, with the effect from 1st January 2003, Independent Consultants Co., Ltd  was  restructured under the form of partnership law firm  with the following trading name:

Dzungsrt & Associates

We look forward to continuing our contribution to your successful business in the near future.

Nguyen Manh Dzung
Managing  Partner