To: DC Law Partnership Company

The Ministry of Construction hereby responds to your Company’s Letter dated July 27, 2007, regarding guidance on the method for calculating the land use coefficient, as follows:

Section 3.2 of the Vietnamese Construction Standard TCXDVN 323:2004 – “High-rise Residential Buildings – Design Standards” stipulates the method for calculating the land use coefficient (LUC) using the following formula:

LUC = Total floor area of the entire project / Land lot area

The calculation method using the above formula is based on compliance with the provisions in Clause 2, Section 4.2.7 of the Vietnamese Construction Regulations (issued under Decision No. 682/BXD-CSXD dated December 14, 1996, by the Minister of Construction). No other calculation methods are stipulated.

The above represents the opinion of the Ministry of Construction on the matter of concern to your Company.