Kurt-san

After we received $15 million, the followings are our next step;
1 At the same day we have the bank certification how much we have by Equal partner, Inc. for Japanese SEC.
2 The following day we offer TOB to Japanese SEC officialy
3 After 2, we have to wait 21 business days as the pubic rule.
4 After 3, we purchase the stock of Kozousuchi.
5 At 4 timing, we offer opening the special stockholders’’ meeting. It takes about a month.
6 At this meeting, Mr.Kimura and others becomes the director, and Mr.Kimura appoint as a CEO.
7 After 6 , kimura makes $18 million from the Company and others.
8 Before this Christmas, we rewire $18 million into your US bank.

I would inform you more in this afternoon.

Nirasawa

From: Kurt Hanson [mailto:kurthanson@rocketmail.com]
Sent: Friday, September 30, 2011 9:06 AM
To: masaonirasawa@world.ocn.ne.jp
Cc: s-ohwaku@tms-corp.net
Subject: Next steps

Nirasawa-san,

Because the LOI is non-binding and is just to convey "interest", there is no need for your side to countersign the LOI, unless you want to.  The letter of commitment will have to be countersigned by both parties.  We will start preparing the letter of commitment over the next few days.

We can open escrow as early as tomorrow in order to receive the $150,000 deposit.  I need to speak with the investor to see when then $15M can be placed in escrow following the receipt of the deposit.  It shouldn't take that long.

Once the $15M is in escrow we will need to demonstrate that everything is in order for the transaction to occur before the funds are sent to Japan.  I don't know how long that will take.  The funds could be sent to Japan bank prior to the October meeting if necessary and if everything is in order.

Once the $15M is wired into the Japanese bank account, how long will it take before the transaction is completed and the investor has their principal and interest returned?

Yoroshiku!

Kurt



From: nirasawa <masaonirasawa@world.ocn.ne.jp>
To: 'Kurt Hanson' <kurthanson@rocketmail.com>
Cc: s-ohwaku@tms-corp.net
Sent: Thursday, September 29, 2011 3:54 PM
Subject: RE: Signed LOI

Kurt-san

I thank you for your hard work. Based on the attached LOI, how do Owaku-san, Kimura-san and I should be signed on the LOI? And, I want to make sure the next following steps;
1 When can you open the escrow account to send the first payment of $150,000?
2 After the first deposit paid, when will the investor deposit $15million to the escrow account?
3 After the 2nd step, when will $15million wired into the Japanese bank account without visiting US by Owaku-san? At this moment Owaku-san and I want to visit and meet with the investor and you in the late October.
During the step1 to 3, we are finalizing the official offering sheet to the Japanese SEC. And, we finalize the contract and make the  control process with Mr.Kmura within a week.
I appreciate your coordination, and look forward to meeting with you at Las Vegas .

Nirasawa


From: Kurt Hanson [mailto:kurthanson@rocketmail.com]
Sent: Thursday, September 29, 2011 11:59 PM
To: masaonirasawa@world.ocn.ne.jp
Cc: s-ohwaku@tms-corp.net
Subject: Signed LOI

Nirasawa-san,

Sorry for the delay in getting this to you.  Please let me know if you need anything else at this time to move forward.

Kurt