I have reviewed the statement of financial position of Umenohana (Thailand) Co.,Ltd . as at December 31 , 2012 , the related statement of income and changes in shareholders’equity for the six – month period ended December 31 , 2012 and 2011 , and condensed notes . Management is responsible for the preparation and presentation of this interim financial information in accordance with thai Accounting Standard 34, “interim Financial Reporting ” . My responsibility is to express a conclusion on this interim financial information based on my review .