From:               CJ Wilson, Global Alliance Ltd.

Subject:          HAPPY NEW YEARS GREETINGS 

Date:                 Monday, January 2, 2005

We hope the year ahead brings you joy and peace --- and again sincerely thank you for the opportunity to know each other. 

It's been an exciting year of change with the birth of Faith Miyabi Wilson (pictured on January 1st). And we hope this note finds you well and healthy in times that have seen great anguish around the world.

In investment, M&A and financing we continue with Global Alliance to make a difference for our clients in Japan, China and US. And on a personal front, Misono and I relearn daily how precious life (and sleep) is, and the importance of the understanding and love of others.

As always, I look forward to staying in touch and to meeting again very soon in Tokyo, New York, Deerfield Beach or wherever you might be.

Cheers to a new dawn for all ---

Faithfully,

Global Alliance K.K.                      

Marunouchi Bldg. 7/F                   

2-4-1 Marunouchi, Chiyoda-ku     

Tokyo 100-6307                              

813 5411 0907  

Global Alliance Ltd.             

45 Rockefeller Center 20/F

New York, New York 10111

1 212 380 1674