As directed by Mr. Pattrakornkul below, I would like to provide you with all relevant documentation in order to determine if this business falls under Section 95 of the Bankruptcy Act B.E. 2483 (A.D. 1940). Accordingly, please find attached the Statement of Account and relevant Treaties/Cover Notes. I have also provided a copy of our original letter to APF outlining our client’s position for your reference. If Kuwait Reinsurance is eligible, please provide the necessary forms and documents in order for us to make the proper submissions. Thank you in advance for your time and attention to this matter