| LETTER OF ACCEPTANCE | ||||||||||
| I, the undersigned, accept the appointment as a | ||||||||||
| In-house Auditor | of | |||||||||
| ABC Korea Co., Ltd. | ||||||||||
| pursuant to the resolution of the shareholder's meeting of | ||||||||||
| ABC Korea Co., Ltd. | ||||||||||
| which was convened and held lawfully. | ||||||||||
| Februry 12, 2007 | ||||||||||
| ( Signature ) | ¡¡ | ¡¡ | ||||||||
| Name : | CCC | |||||||||
| Title : | In-house Auditor | |||||||||
| Nationality : | USA | |||||||||
| Address : | 1234-5678 aaa bbb USA | |||||||||
| Date of birth : | May 14, 1957 | |||||||||
| (Notarization) | ||||||||||