an June 13, 2011 Mr. Paul Dawes c..'o Underwood Solicitort LLP 40 Ptielbeek Street lxindon. WIG 8LN RE: Financial Trust Cc:cm:any Inc Dear Mr. Davieb, Our Llit:ni lt:ffrcy Epstein has informed us that you have requested a Credit Reference Letter for Financial Trusl Company, Inc. to indicate the