3-13,Kyobashi 2-Chome, Chuo-ku,Tokyo,104-8377

Japan Tel.Tokyo 03-3272-2741

No. F10-0209 Jul. 28, 2010

Guarantee of Hazardous Substances TO：RISING TRADING CO.,LTD.(RTC) 6FL-5,No.158,SUNG CHIANG RD., TAIPEI(104),TAIWAN

TEL:+886 2 2522 1102 TOYO INK MFG.CO.,LTD.(TOYO) hereby represents and guarantees to TOYO PRODUCTS satisfy the GREEN REGULATIONS to restrict allowable hazardous substances, and none of these substances were used in the production and packing of supplied products. CONDITION OF DECLARATION: １ TOYO PRODUCTS

1.1 The guaranteed TOYO PRODUCTS. The term ”TOYO PRODUCTS” shall include only those products of the Company listed in Appendix.

1.1.1 The TOYO PRODUCTS shall include as follows: Product Name:

①3027-18D VARNISH ②3027-18D-1 VARNISH ③F-53-800BNF VARNISH ④FX-69-10 VARNISH ⑤S-77-600 SIZE VARNISH ⑥S-75-700 SIZE VARNISH ⑦W-69-34KT WHITE COATING ⑧W69-34TW WHITE COATING

1.2 We guarantee the raw materials of product content do not be charged.Thereby , the Appendix are been sustainability validity.

２ GREEN REGULATIONS 2.1 The guaranteed GREEN REGULATIONS.The term “GREEN REGULATION”shall

include only those to restrict allowable hazardous substances listed in Appendix. 2.2 In order to achieve sustainability TOYO PRODUCT is in line with global

environmental regulations. TOYO uses all reasonable endeavors to update GREEN REGULATION to Appendix.

APPENDIX:

The Appendix above referred to 1 CERTIFICATE OF HAZARDOUS SUBSTANCE<COHSs> 1.1 COHS are TOYO’s Self-Declaration of Conformance. 2 TEST REPORT<TRs> 2.1 TRs are tested and proved by SGS TAIWAN LIMITED of the third party. F-53-800BNF：CE/2008/67467，CE/2009/76419，CR/2009/70330，CE/2009/76417 S-75-700 ：CE/2008/67465, CE/2009/76418, CR/2009/70329, CE/2009/76416 2.2 TOYO appoints RTC to issue TRs.

Sincerely yours Toyo Ink Mfg. Co., Ltd

Takeshi Tsuyama Polymer R&D Div.