We are providing this letter in connection with your audit of the financial statements of Sanko Trading Thai Commerce Company Limited (the “Company”or “we”), which comprise the statements of financial position as at June 30,2015, and the statement of income, the statement of changes in shareholders’ equity and the statement of cash flow for the year then ended and notes,compromising a summary of significant accounting policies and other explanatory information for the purpose of expressing and opinion as to whether these financial statements present fairly, in all material respects, the financial position and financial performance, in accordance with Thai Financial Reporting Standard for Non-Publicly Accountable Entities (“ TFRS for NPAEs”).