GEKKO JAPAN CO. LTD

#701 4-59-3 Yoyogi, Shibuya-ku, Tokyo 151-0053 JAPAN

Yuji Hasegawa

July 7, 2006

Design, manufacturing, distribution of men’s & women’s clothing, general merchandise

Hankyu Department Stores, Inc. , WEST JAPAN RAILWAY ISETAN Ltd. , LightUp Shopping Club Inc., TOMORROWLAND Co.

GEKKO U.S.A.CORP.

1001Avenue of the Americas,Suite 1222
New York, NY 10018

Yuji Hasegawa

(212)813-2895

1-212-202-3541