Barbara Tejeda CEO El Maniel 7424 Brighton Village Dr. Raleigh, NC 27616 September 3rd, 2007

Xxxxxxx Xxxxxx CEO El Maniel 0000 Xxxxxxxx Xxxxxxx Xx. Xxxxxxx, XX  00000 September 3rd, 2007

Lic. Xxxx’ Xxxxxx Xxxxxxxx Xxxxxxxx

CEO

XXXXX X.X.

Xxxxx Xxxxxx Xxxx #00

Xxxxx Xxxxx, Santo Xxxxxxx Dominican Republic

Dear Lic. Xxxx’ Xxxxxx,

This letter is to formalize our agreement that El Maniel will contract XXXXX X.X. to manufacture the OPLC Cigar Brand.  This agreement is in place as of the date on this letter and secured by both our signatures.

Your Truly,

/s/  Xxxxxxx Xxxxxx

Xxxxxxx Xxxxxx

CEO

ACCEPTED AND AGREED:

Lic. Xxxx’ Xxxxxx Xxxxxxxx Xxxxxxxx

Signature:   /s/ Date:  September 3rd, 2007

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