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Joanna de Ceballos - Legal I Management 

From: - Legal Department

Sent: memes, 24 de Agosto de 2001 09:35 a.m.
To: Ana Testa - London Rep. Of?ce

Cc: Ramses Owens

Subject: RE: Excel 2000 Trust

Dear Anita:

For your reference we are currently in the process of opening the bank account at the
Credicorp Bank. The total amount received was $75,858.90 less $53.41 (banks charges).
The total amount for opening the bank account is $75,805.49. As soon as the account is
opened we will advise you the account number.

Yours sincerely,

MOSSACK FONSECA CO.
Ramses Owens

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From: Anita Testa [mailtozsales@mossfon.co.uk]

tent: Martes, 21 de Agosto de 2001 06:15 a.m.
?To: - Legal Department

Subject: Re: Excel 2000 Trust

Importance: High

Dear Ramses,

I received a telephone call from Mr. John Kufuor. He transferred ?53,000
(sterling) on the 16/8/01 as per your instructions to the bank account in
Panama. As he is away from his home today, he will send us a copy of the
transaction request by fax tomorrow. I shall forward that to you with the
rest of the paperwork in the next courier.

Please confirm to us once you have managed to track down the payment.
Best regards,

Anita

Original Message 
From: - Legal Department <Legal@Mossfon.com>
To: Ana Testa - London Rep. Office <Sales@Mossfon.Co.UK>
Cc: Ramses Owens <0wens@Mossfon.com>
Sent: Friday, August 03, 2001 4:17 PM
Subject: RE: Excel 2000 Trust

Dear Anita:

We acknowledge receipt of your message and we shall await receipt of the
bank transfer instructions.

Yours sincerely,
LEGAL DEPARTMENT

Ramses Owens

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