This representation letter is provided in connection with your audit of the financial statements of YAMAMURA INTERNATIONAL (THAILAND) CO., LTD. for the year ended December 31, 2013 for the purpose of expressing an opinion as to whether the financial statements give a true and fair view of the financial position of YAMAMURA INTERNATIONAL (THAILAND) CO., LTD. as of December 31, 2013 and of the results of its operations for the year ended of then ended in accordance with generally accepted accounting principles.
We acknowledge our responsibility for the fair presentation of the financial statements in accordance with generally accepted accounting principles.