Carpi Tech Panamá, S.A.

Sirs

BDO

City.

REFERENCE: BDO SERVICE SURVEY – CLIENT TESTIMONIES

Dear Sirs:

We hereby wish to record the excellent service that CARPI TECH PANAMA, S.A. has received from the firm BDO as of September 2014 to this date.

We currently receive the following services, and which we are completely satisfied from:

Should you need further information do not hesitate to contact us.

Best Regards,

Sgd. By Antonio Levita

Antonio Levita

Legal Representative

CARPI TECH PANAMA SA

PUNTA PACIFICA, PUNTA DARIÉN STREET, SAN FRANCISCO JURISDICTION, AMERICAS TOWER, TOWER B, 15TH FLOOR, OFFICE 1519

PANAMA, REPUBLIC OF PANAMA