October ,1997

Subject: Bookbinding Cloth & Paper

Dear Sir/Madam,

Cover Material Sales is the largest discount house in North America for
Bookbinding materials. We specialise in Closeouts, Overruns and Job lots of
all types of Book cover materials such as Imitation Leather,Starch filled
Cloth, B & C Cloth, .07point / .10point / .17point Coated Papers and Buckram.

All our products are sold by weight,width of each roll varies from 120 to
140 cm., each roll is around 100 meters long.We have over one million
pounds in stock at all times for immediate and prompt shipment.Our
warehouses are located in Hyannis/United States.

We can offer you all these goods at the same price of US$ 60 cents per
pound FOB our Warehouse.

I hope the above will be to your entire satisfaction, for further
information or samples,please contact me.

George Sioufi