Icumsa 45 Feb 09 Soft Offer

UK HQ Brazil Consult Beech avenue Sherwood Rise Nottingham NG 7 7 LR England

Office 0800 249 4900 UK + 55(11) 37 1181 80 + 44(0)20 8123 0680 Cell Phone + 55(84)99 200 770 + 55(84)99 481 155

Brasil HQ Av Prudente de Morais3166, Sala 103,Lagoa Seca,Natal, RN,Brasil.

Fax + 44(0)20 8929 0800 E Mail [email protected]

SOFT OFFER REFINED CANE SUGAR ICUMSA 45 ORIGIN: BRAZIL VALID FOR Jan-Feb, 2009

NOTE: PRICES CAN BE CHANGED WITHOUT NOTICE PRICE IS CONFIRMED WITH ICPO +BCL.

$10.00 less for using a BG or SBLC (2 MONTH) for payment. 1. OVERPRICES WILL BE SPLITED 50%-50% EQUALTO SELLER AND BUYER SIDE. 2. SHIPMENT: in 30-45 Days and Rest in Every 30 Days after Receipt of Payment Instrument to the Seller’s Bank. 3. PACKING: 50 kg Branded bags packed 1/ 1.5/ 2 MT in bulk in Jumbo sling bags 4. PERFORMANCE BOND: 2% 5. POP: provided via Bank to Bank after receiving POF from Buyer’s Bank initially. 6. INSPECTION: by SGS at loading port. 7. PAYMENT: 2 MONTHS SBLC or BG + TT at ARRIVAL (port to port). TRARDLC /MT-103

Managing Director Mr Andrew S Young “Innovative Solutions Sustainable Investments” Brasil Consultoria e Investimentos Ltda (Brasil) CNPJ-09.273.980/0001-70 are part of the Brazil Consult Group Ltd (UK) Company registration No 6439168

UK HQ Brazil Consult Beech avenue Sherwood Rise Nottingham NG 7 7 LR England

Office 0800 249 4900 UK + 55(11) 37 1181 80 + 44(0)20 8123 0680 Cell Phone + 55(84)99 200 770 + 55(84)99 481 155

Brasil HQ Av Prudente de Morais3166, Sala 103,Lagoa Seca,Natal, RN,Brasil.

Fax + 44(0)20 8929 0800 E Mail [email protected]

8. PROCEDURES: a. BUYER ISSUES ICPO + BCL OR ICPO ENDORSED BY BANK. b. SELLER ISSUES FCO / DRAFT CONTRACT. c. BUYER SIGNS AND SENDS DRAFT CONTRACT TO SELLER. SELLER SENDS FINAL CONTRACT. d. BUYER OPENS NON OPERATIVE PAYMENT INSTRUMENT. e. SELLER SENDS THE 2 % PERFORMANCE BOND WHICH ACTIVATES THE PAYMENT INSTRUMENT. f. SHIPMENT COMMENCES AS PER THE TERMS OF THE CONTRACT.

Managing Director Mr Andrew S Young “Innovative Solutions Sustainable Investments” Brasil Consultoria e Investimentos Ltda (Brasil) CNPJ-09.273.980/0001-70 are part of the Brazil Consult Group Ltd (UK) Company registration No 6439168

UK HQ Brazil Consult Beech avenue Sherwood Rise Nottingham NG 7 7 LR England

Office 0800 249 4900 UK + 55(11) 37 1181 80 + 44(0)20 8123 0680 Cell Phone + 55(84)99 200 770 + 55(84)99 481 155

Brasil HQ Av Prudente de Morais3166, Sala 103,Lagoa Seca,Natal, RN,Brasil.

Fax + 44(0)20 8929 0800 E Mail [email protected]

Thank you for considering Brazil Consult as your supplier, to move forward we look forward to receiving your *ICPO. Warm regards Mr A S Young Managing Director

*Please make sure that the name on the ICPO is the same name as the person who will sign the SPA. Important Notice to all It is important to advise about the new situation to the potential buyer, because the direct sellers of commodities are now very few. From now on if an ICPO or an LOI is issued and the product is not real, the buyer will be able to inform the FBI, ICC and INTERPOL. Also after an FCO there should be a formal answer from the buyer. If there is no response from the buyer on a timely manner the buying company will be reported to the ICC and if this action is repeated by other sellers it will be also reported to the INTERPOL for abuse of NCND, LOI and ICPO. It's important to transmit this to all your clients that will work with providers that are members of ICC and other international organizations. From now on the international codes will be enforced to exclude all intruders that send false information and for the people to know that sending an ICPO or an LOI can be cataloged as a crime. This will be enforced starting on November 15,2008 after a meeting that was held between the Federal Reserve, European Central Bank, Interpol, FBI and 1 member of the CIA. The reason for these measurements is that the ICC and the industry, will not allow this market, which is a fundamental part of the world's economy, to be treated less than seriously by buyers and sellers, nor will they let it collapse.

Managing Director Mr Andrew S Young “Innovative Solutions Sustainable Investments” Brasil Consultoria e Investimentos Ltda (Brasil) CNPJ-09.273.980/0001-70 are part of the Brazil Consult Group Ltd (UK) Company registration No 6439168