Toru

I would like to thank you for your generous and helpful offer. Let us conclude the testing this week and then I can call to discuss further with you. Thank you again for understanding our position.

Best Regards

Noel Beauchamp

Managing Director

AMCS Ltd

Analytical Measurement Calibration and Safety Ltd

14 Woodside, South Marston Park, Swindon, Wiltshire, SN3 4WA, UK

Tel: +44(0)1793 824 111

Fax: +44(0)1793 824 222

Web: www.amcs-uk.com

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From: Toru Ishikuma [mailto:TIshikuma@yamatake-europe.com]
Sent: 04 May 2008 13:36
To: Noel Beauchamp
Cc: Giorgio Sorrentino; Regis Houllier
Subject: RE: UK testing charges

Dear Noel,

I would like to assist one third of the cost 40K GBP (51K EUR), which is 17K EUR.

I also would like to follow your proposal of "discounting" in dealing HGC between Yamatake Europe (YEU) and AMCS.

Giorgio kindly agreed that Yamatake Europe would sell HGC and its product lines directly to AMCS.

Here is our proposal back to AMCS ;

Yamatake's standard distributor price for HGC is 8,500 EUR / unit

I would like to propose 7,500 EUR / unit for the first 17 units.

This (7,500 EUR) is the price level of 31 to 50 unit one shot order with our distributor. But I would like to offer this to you for 17 units in two years. Once we pass the test, I believe that AMCS/YEU should be able to reach this volume before June 2010.

It would be much appreciated, if you could agree with this idea.

Thanks and very best regards,

P.S.

YEU team will visit SGC, Great Yarmouth on May 6,7 and 8 to set up the unit for the final test.

Toru Ishikuma
Managing Director
Yamatake Europe NV
Belgium
Tel +32 (0) 2.785.07.19
Fax +32 (0) 2.785.07.11

From: Toru Ishikuma
Sent: Wednesday, April 23, 2008 11:43 PM
To: 'Noel Beauchamp'
Cc: Giorgio Sorrentino
Subject: RE: UK testing charges

Dear Noel.

Thanks for an update of the test charge.

Definitely, Yamatake needs to assist this cost.

I would like to discuss your "discounting" proposal a little more.

First, let me contact Giorgio to see if we can go for this approach, since Yamatake Europe and AMCS do not have direct dealing at this moment.

By the way, we will visit SGS Great Yamouth May 6 to start the final test.

Best regards,

Toru Ishikuma
Managing Director
Yamatake Europe NV
Belgium
Tel +32 (0) 2.785.07.19
Fax +32 (0) 2.785.07.11

From: Noel Beauchamp [mailto:NBeauchamp@amcs-uk.com]
Sent: Monday, April 21, 2008 1:44 PM
To: Toru Ishikuma
Cc: Giorgio Sorrentino
Subject: UK testing charges

Toru

I need to bring your attention back to the charges that AMCS have incurred to date on the HGC testing in the UK.

Initial testing (Test failed) = £22519.99

Second test (Test failed) = £8815.64

Third test (yet to be conducted) = Estimated £9000.00

So, we are currently looking at a total of about £40335.94

As the initial Testing invoice is now due to be paid I must ask you please to let us know what proportion of this bill would you support us in paying from the Yamatake side?

Perhaps a way forward would be to look at offering goods to this value? Good FOC or goods discounted could be a more comfortable way of covering these charges? Since AMCS does not have an actual contract with Yamatake we could even consider this idea in relation to Socrate’s future purchases?

As you can imagine, £40K is an extremely heavy amount for a small company like AMCS to take on it’s shoulders and any assistance from Yamatake would be much appreciated.