From: "Modern Steel Mills LLC" <msm2001@omantel.net.om>

To: "Intermetal Engineers (I) Pvt. Ltd." <intermet@vsnl.com>

Subject: Slide Gate System

Date: Thu, 27 Dec 2001 12:48:14 +0400

MODERN STEEL MILLS LLC

P.O. BOX: 174, POSTAL CODE: 124,

RUSAYL, SULTANATE OF OMAN.

TEL: 00968 - 629039 / 629063

FAX: 00968 - 629064

E-MAIL: msm2001@omantel.net.om

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 Attn.: Mr. Prakash Koppar.

 Dear Sir,

 Sub: Slide Gate System.

 With reference to your telephonic talk, we wish to inform you that 3 Nos.

of Slide Gate System supplied by you through M/s. 21st Century Engineering Services, Calcutta, India to Modern Steel Mills have been successfully commissioned and have been operating perfectly.

 This letter is issued to you on your request.

Regards,

For Modern Steel Mills LLC,

N.C. Shrotriya,

Chief Executive Officer