ORDERING LATTER

January 20, 2014

Mrs. Erlinda Ramos
SpongeBob.Co.Ltd
California

Dear Mrs. Ramos:

Attached is a letter of credit for five thousand dollars ($ 5,000) in exchange for which I sent through banks jail:

1,000 advanced laptops with specifications 1000 GHz processor, pink color
1,000,000 GHz hard drive, touch screen

Please send it via air cargo at least 2 February 2014.

Sincerely,

Insan Bara Rosada