Exhibit VII    

Gifts and Gratuities

Dear Sir/Madam:

   We would like to thank you in advance for your cooperation during our auditor's visit to your factory today. At the same time, we would like to remind you about our company policy regarding "Gifts and Gratuities". Everyone in our company, including our auditors/inspectors, fully understands the company policy and would appreciate your compliance to avoid any misunderstanding.

 "Wal-Mart Stores, Inc. has a very strict policy which forbids and prohibits the solicitation, offering or acceptance of any gifts, gratuities or any form of  "pay off" or facilitation fee as a condition for doing business with Wal-Mart; as a form of gratitude, or as an attempt to gain favor or accept merchandise or services at a lesser degree than what was agreed.

   Any supplier, factory or manufacturer who violates such policy will be subject to all loss of existing and future business, regardless of whether the gift or gratuity was accepted.

   We define gifts and gratuities to include: tickets to entertainment events, kickbacks in the form of money or merchandise, special discounts, discontinued or no-longer used samples, vendor paid hotel charges or trips, gifts, etc. Meals are also considered a gratuity. When dining together, the supplier and Wal-Mart associate(s) must pay for their own meals."

  While we respect certain practices as part of our culture, we also ask you to understand that we cannot allow any practice that might undermine our commitment to integrity.

  Again, thank you for your support and cooperation. Please indicate your understanding by signing on the space provided below.

Very truly yours,

Rajan Kamalanathan

Director of Compliance

Global Procurement

Bentonville, AR 72716

U.S.A.

______________________________________________________________________________

I understand and agree to abide by Wal-Mart's "Gifts & Gratuities Policy".

Signature & Company Stamp: ________________________________

Factory Name: ____________________________________ Date: ___________________

Name of Factory Representative:__________________________ Position: ________________