CONFIRMATION FOR AUDIT PURPOSES

Attention to:

ARIFIN AHMAD & CO

87B, Jalan SG 3/10,

Pusat Bandar Sri Gombak,

68100, Batu Caves,

Selangor, Darul Ehsan

Date :

CONFIRMATION FOR AUDIT PURPOSES

Dear Sir,

Re :CASH IN HAND BALANCES

I, FIRDAUS BIN MUHAMMAD being the director of ALWAYS RIGHT SDN. BHD. hereby confirrm that the Cash in Hand balance as at 31 DECEMBER 2008 is 5,967.Thank you.

Yours faithfully,

(Directors Signature)

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(Company Stamp)