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We have been doing business with PEI Inspection Company located in Qingdao City, PRC since May 1, 2007. During this time, PEI has provided top level service to our organization conducting product inspections. PEI has done a good job of coordinating with our vendors to ensure inspections are completed in time for the vendors to make any corrective actions to the product.

Further, PEI provides comprehensive inspection reports listing specifications, violations of those specifications, and pictorial documentation of specific violations. PEI has also done a good job of ensuring minor specification infractions are corrected before they leave a vendor and will return to the vendor for final follow up to ensure major specification infractions are corrected.

For now, we plan to retain PEI for the foreseeable future to be our inspection partner in Mainland China.

Mr. Simon Yin was trained for 4 years under Burton Management's guide as a full time employee to learn about sewn products quality attributes.

Regards,

Mark Olton

Director of Operations

Forefront/Burton Golf, Inc.