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S a p u r a S y n e r g y S l n s a p o r e P t e U d B Y C o u r i f rT r a i n i n g C e n t r e B U . ^ w m t n70Stamford Road, Unit Bl-27,U Ka Shlng Ubrary Bulldfng,Singapore 178901

Attention: Mr Chris Teo

Dear Sirs,

NOnOE OF BREACH OF ADOBE TRAINING PflOVtOER RtOGRAM ASREEMENT

Ireland United ("Adobe") and Sapura Synergy S&igapere Pte Ltd sre parties to anAdobe Training Provider Program Agreement (-Agreement") vrfth a contract start date of 16 May 2013.the Agreemwt, you are obled. amongrt other thing?, to conduct your activities In an ethical manner

and in a way that reflms vourably on yourself and A(tobe (Clause 3.2).in breach of your obligations under the Agreement, you have Infringed copyrights and trade n>ark rbe o lng to Adobe Systems Incorporated, as detailed in the letter dated 16 August 2013 from our sofldton.Rajah & Tann LIP ("letter").

Exhibit A (General Terms and Conditions) of the A eenwit, Attobe b herdxy Wng^ of breach of the Agreement. If you do not comply with all demands set out In the Letter virfthin 10days from the date of this letter, we wifl terminate the Agreement.

In the meantime, all our rights are fuUy and expressly reserved.

Yours sincerely.

Brian Nolan

^Authorised Signatory^horlsed SignatoryAdobe Systems Software Ireland Umhed

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Orcaort: Mr. C HJa^ni; «. Rawtoy (US);L Sweewr

W I T H O U T P R E J U D I C EPRIVATE & CONFIDENTIAL

Attention: Mr Joseph Ramirez / Ms Vicky Skipp

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We write in response to your letter to us dated 26 August 2013.

As per our conversations with Craig and Vicky, any acts of Infringement thattook place were entirely the doing of a former manager of Sapura, who is nolonger in Sapura's employ. They were done without the authorisation orindeed the knowledge of Sapura's higher management, and we wouldcertainly not have condoned these actions had we known of them. We valuethe long-standing and mutually beneficial relationship with Adobe over nearlythe past three decades, and we personally share Adobe's disappointment atrecent events. Sapura has no intention of infringing any of Adobe's Inteiiectualproperty rights, and categorically confinns that it will not make copies of anyAdobe software products or related documentation or deal in infringing copiesof Adobe software or Gray Market / Unauthorised Products.

Without admission of liability, Sapura is prepared to pay to Adobe the sum ofUS$349,499, and to reimburse Adobe for its reasonable costs (including legalcosts) incurred, in full and final settlement of the matter. This sum ofUS$349,499 is derived from the number of infringing copies of Adoi>e'ssoftware products sold, as best as we are currently able to ascertain from ourrecords, and the respective differences between Sapura's purchase price andthe then-prevailing reseller price of these software products. We havecompiled a tabulation of the relevant figures, as enclosed for your perusal.

Please let us know by 5 September 2013 if Adobe is agreeable to our offerabove. Sapura is sincere in its wish to resolve this unfortunate eventamicably, and to this end we will be happy to let you have sight of our relevantrecords, should you so require

Sincerely Yours'

H o C h w e e H e n g C h r i s Te o

SapuraSaptifa Synetgy Singapore Pte ltdCo.Re9.Na:19fi3Q1440N6STRe9.Na:MB-8SI»01S-7

W I T H O U T P R E J U D I C EP R I V A T E & C O N F I D E N T I A L

12 th September 2013

Adobe Systems Incoiporated345 Park AvenueSan Jose, CA 95110-2704

Attention: Mr Joseph Ramirez

Adobe Systems Pte Ltd8 Temasek Boulevard#06-02 Suntec Tower Three

Singapore 038988

Auent ion: Ms Vicky Sk ipp

S i r / M a d a m

We write in response lo your leiter lo us dated 4 September 2013.

We nole from your letter that Adobe's posiiion is that it "hos evidence that the extent of infringement" is"significantly gjeater". Based on our invesugatiorus thus far, the infringement was as stated in ourtabulation given to you on 29 August 2013, As 5'ou know, any infringing acta tliat took place were doneby our fonner employee, without the knowledge of the company. Sapura does not and would not havecondoned such acts, and has absolutely no intention of committing any further acts of infringement

However, as we have indicated from the start, it is not Sapura's intention to disclaim responsibility andour first position has been to compensate you for your loss. It is also clearly not our intention to delay theresolution of this matter as .seen by the proactive steps taken by us since we found out about ouremployee's breach.

Towards this end, we have engaged independent external auditors to review the extent of our formeremployee's breach. We anticipate that the auditor's report will be ready by the end of this week.

We would invite you to share witli us your evidence of your stated significantly greater infringemCTt inorder that Sapura may take this into account in any settlement amount.

With reference lo sub-paragraphs 1 and 2 of your leiter of 4 September, we are concurrently compilingthe supporting documents for the transactions referred to in the table attached to our letter of 29 August,as well as for any replication of Adobe software etc. By their very nature, the documents m support of thet a b u l a t i o n i s v o l u m i n o u s . "

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To the best of our knowledge, and oar investigation so far has not shown otherwise, the former employeehad only duph'cated the CDs containing the software. There is evidence that the same employee wasask^ to duplicate (he packaging, but based on the records in our possession, this was not proceeded with.

As for sub-paragraph 3 of your letter, to the best of our knowledge and again our investigation has notdisclosed otherwise, we do not and have not dealt wiih any illegal copies of Adobe software productsand/or Grey Market or Unaudiorised Products, save for the infringement that is already the subject of ourcorrespondence. We would reiterate that as a well-established business, we will not and do not deal witlimatters which are contrary to law.

In this vein, we have no objection in principle to providing Adobe with a Statutory Declaration acceptingthe findings of the auditors and/or our findings as to the extent of the in&ingemcnt by the formeremployee, on the condition that this is kept confidential as part of any settlement readied between us.

As we have stated, wc have no objections to showing you the documents requested, or discussing tliebasis of settlement with you. We assume that you would prefer a expeditious closure of this matter as wodo. May we suggest that parties meet on a vwthout prejudice basis to work through these issues towardsan early settlement. As you would no doubt agree, such exchange of concespoadence is not only timeconsuming, but so far has not moved towards any closure of this matter.

Please do let us know if Adobe would be amenable to meet anytime on the week of 23 Sq>tember 2013 to27 September 2013 and we will make the necessary arrangements for the requested documents andauditor's report to be made available at Uie meeting. Adobe would no doubt also have its evidenceavailable d\en.

Looking forward to your favourable response.

l//4,Ho Chwee HengD i r e c t o r

Sapura Synergy Singapore Pte Ltd

t / ( > XC h r b Te aExecut ive D i rec tor

Sapura Synergy Singapore Pte Ltd

WITHOUT PREJUDICE - FOR THE PURPOSES OF SETTLEMENT DISCUSSION ONLY

CS 5 Reseller Cost

Sapura's Purchase Price from Adobe

6 5 1 7 1 8 3 0 6 S 1 7 1 8 9 1 6 5 1 7 1 8 9 2 6 5 1 7 1 8 9 3 6 5 1 7 1 8 9 4 6 5 1 7 1 8 9 5Acrobat, Mac Acrobat, Win Photoshop, Win Photoshop, Mac InDesign, Mac InOesign, Win Total

u s $ u s $ u s $ u s $ u s $ u s $ u i T "3 9 3 3 9 3 6 4 9 6 4 9 6 4 9 6 4 9W 9 . ^ 2 2 1 0 5 1 0 5 1 0 52 9 3 2 9 3 5 4 4 5 4 4 5 4 4 5 4 4

CS 5 Sold Without Bundle

(a) Sold with original CD(b) Sold with duplicated CD

Difference between reseller costand our purchase pnce

39,1681 349.4991