VIA REGULAR INTERNATIONAL MAIL

April 1, 2004

Mr. XXX

151 Conduit Road, 2/F

Jersey City, New Jersey 07001

The United States of America

Dear Mr. XXX:

It was indeed a pleasure receiving your application for a summer internship position with our firm.

While hiring foreign legal interns may enter our associate development plan in the future, so far we have not hired any foreign intern and will not hire one for this coming summer.

Many other Chinese firms or attorneys may be interested in taking on a foreign intern with your superb qualification.

We thank you for considering us with regard to your summer internship and trust that you will find a rewarding summer job with another firm in China.

Best wishes,

XXX

Hiring Assistant.