Dear CLIENTS,

GPUL is proud to announce their business activities effective from January 2007. Presently, GPUL is in process to underwrite the following projects:

* Real Estate Investment in excess of $18M
* Hotel Resort Development in excess of $20M
* Commercial Real Estate Project in excess of $10M
* Airline project in excess of $5M.

GPUL is also in process of increasing its credit line with new venture capitalists, investors and funding institutions to arrange and facilitate investment for the global market. Upon execution of the MOU, GPUL will be in position to underwrite the projects globally in excess of $500M.

GPUL would like to advise all its CLIENTS that all projects must be financially viable and the borrower must prove his creditworthiness to qualify for any loan / investment.

In the current financial environment, the CLIENT must understand that due-diligence, compliance and risk analysis are the key factors to the successful achievement of its objectives.

GPUL is committed to arrange and facilitate their services under the strict banking and finance guidelines.

On behalf of the staff, management and representatives of GPUL, we thank you for choosing GPUL for your financial needs.