We are saddened by news about Hurricane Sandy in the United States. We hope the impact and inconveniences caused by the disaster will go away shortly and that normal lives can resume as soon as possible. As Taiwan has been categorized as one of the areas on earth that is most frequently subject to natural disasters, we deeply understand the impacts on people living in the areas affected by Hurricane Sandy. We would like to convey to you, your colleagues as well as all your families our best wishes.

Sincerely yours,

Lee and Li, Attorneys-at-Law