信用证合同

（1）信用证

IRREVOCABLE DOCUMENTARY CREDIT

HUA CHIAO COMMERCIAL BANK LTD.

88-89 Des V oeux Road, Central Hongkong

No. F-07567 Applicant: J. Brown & Co. ,175 Queen’s Way, Hong Kong

Beneficiary: JiangXi Comfort Imp. & Exp. Co., Ltd. Nanchang, China

Advising Bank: Bank of China, JiangXi Branch, Nanchang

Date and place of issue: 2005/09/28 Hong Kong

Date and place of expiry: 2005/11/30 Hong Kong

Amount:USD26,700--(SAY UNITED STA TES DOLLARS TWENTY-SIX THOUSAND SEVEN HUNDRED ONLY)

Partial shipments and transshipment are prohibited.

Shipment from Shanghai, China to Hong Kong, latest 2005/11/30.

Credit available against presentation of the documents detailed herein and of your draft at 90 days’ sight for full invoice value.

Signed commercial invoice in quadruplicate.

Full set of clean shipped on board ocean bills of lading made out to order of HUA CHIAO COMMERCIAL BANK LTD. Marked freight prepaid.

Insurance certificate or policy endorsed in blank for full invoice value plus 10%, covering ALL Risks and War Risk.

Covering 50 doz, woolen sweaters,S 105,@USD 120 per doz. CFR Hong Kong

60 doz,woolen sweaters,M107,@USD 150 per doz. CFR Hong Kong

70 doz,woolen sweaters, L109,@USD 180 per doz. CFR Hong Kong

As per Contract No. 28KG063

（2）销售合同主要条款：

合同号码：28KG603

卖方：江西康福特进出口公司

买方：J. Brown & Co. ,175 Queen’s Way, Hong Kong

商品的名称及数量：羊毛衫S105 50打

M107 60打

L109 70打

单位：S105 每打120美元成本加运费香港

M107 每打150美元成本加运费香港

L109 每打180美元成本加运费香港

金额：27，600 美元

交货期：2005年11月，不允许分批装运，可转运。

付款条件：不可撤销的、见单后90天付款的信用证，有效期为装运后15天，在中国到期。

（1）信用证：

Irrevocable Documentary Credit

ABC BANK

Date: November 1,2006 To: Bank of China, Nanchang Branch

We hereby open our Irrevocable Letter of Credit No.L-1437 in favor of General Trading Company, Singapore for account of Jiangxi Comfort Import & Export Co. Ltd., Nanchang, up to an amount of HK$201,600.00 (Say HK Dollar Two Hundred and One Thousand Six Hundreds Only) CFRC2% Singapore for 100% of the invoice value relative to the shipment of 67,200 yards of Dove Brand Printed Shirting 30×36，72×69，35×42 yards as per Contract No. PS-1234 dated October 11, 2006, from Chinese port to Singapore. Drafts to be drawn at 30 days after sight on bank and accompanied by the following documents, marked “X”: (X) Signed Commercial Invoice in triplicate

(X) Full set of clean shipped on board bills of lading made out to our order quoting L/C No. L-1437, marked Freight Collect.

(X) One original marine Insurance Policy or Certificate for 130% invoice value covering All Risks and War Risk with claims payable in Singapore in the currency of draft(s)

Partial shipments are permitted. Transshipment is permitted. Shipment must be effected not later than January 31,2007.

Draft(s) drawn under this credit must be negotiated in Singapore on or before January 31,2007.

（2）合同主要条款

卖方：江西福康特进出口公司

买方：新加坡通用外贸公司（General Trading Company, Singapore）

商品名称：鸽牌印花细布（Dove Brand Printed Shirting）

规格：30×36，72×69，35×42码

数量：67，200码

单价：每码3.00港元CFR新加坡，含佣金2％总金额：201，600港元

装运期：2007年1月31号前中国港口至新加坡，允许分批装运和转船

付款条件：凭不可撤销即期信用证付款，于装运期前一个月开到卖方并于上述装运期后15天内，在中国议付有效。

保险：由买方自理

合同号码：PS-1234