Confirmation Letter

To

: Dent Aids

Attn

: Mr. Mandas

From

: Intertek Testing Services

Date

: November 17, 2007

Subject : Social Compliance Audit on behalf of Wal-Mart --------------------------------------------------------------------------------------------------------------------------------Dear Mr. Manas, Greetings from Ratan Jana at Intertek India. We hereby wish to inform you that Wal-Mart has retained Intertek to perform Social Compliance Audit on their behalf at the below mentioned facility, Dent Aids Plot No. 6 NSEZ, Noida Uttar Pradesh

We request you to kindly confirm the audit date (November 23, 2007) to enable us to make necessary arrangements at our end. We are also forwarding herewith the list of documents to be made available at the time of audit. The audit procedure involves : a. A tour of the factory & dormitory b. Review of records. (Payroll records / time records of past 12 months) c. Confidential Interview with the employees without the presence of the Management Should you need any further information please feel free to contact the undersigned.  We solicit your cooperation. To Completed by the Factory Best Regards Ratan Jana

We hereby confirm the appointment and time listed below

Intertek Testing Services India Pvt Ltd. 60 Okhla Industrial Estate Phase - III

Name

New Delhi - 110020 Tel Direct - 91 -11-4161 2271 / 4159 5408

Designation :

Fax Direct - 91-11-4161 2273 new email-id : [email protected]

Company Date of Vist Signature Company seal /chop

ITS AUDIT CANCELLATION /RESCHEDULING POLICY The supplier/factory is responsible for all such fees and incurred expenses as noted as follows: Cancellations or rescheduling requested more than 2 business days but less than 5 business days before the committed audit day will be liable for 50% of the full audit charge in addition to traveling expenses already incurred and non-refundable. If notice of cancellation or rescheduling of a monitoring visit is requested with 48 hours notice or less of the scheduled date, the full audit fee is charged in addition to any non-refundable and already incurred travel expenses. If an access denied occurs during the day of the audit, there will be a full audit fee charge in addition to any non-refundable and already incurred travel expenses