根据合同审核信用证2

1.合同资料

销售合同

SALES CONTRACT

Contract No:RT05342

Date:,2005

Signed at: Shanghai Sellers: shanghai tool import& export co., ltd Tel:

Address:31,ganxiang road shanghai ,china Fax:

Buyers: mamut enterprise sav Tel:024-4536-2453 Adress:tarragona75-3er,Barcelona,spain Fax:024-4356-2452

This contract is made by and between the sellers and buyers, whereby the sellers agree to buy the under-mentioned goods according to the conditions stipulated below:

(5)Packing:8pc double offset ring spanner

Packed in 1plastic carton of 16 sets each;

9pc extra long hex key set,12pc combination spanner,10pc combination

spanner

Packed in 1plastic carton of 10sets each;

12pc double offset ring spanner

Packed in 1plastic carton of 8 sets each

Packed in three 40’container

(6)delivery form shanghai, china to Barcelona, spain

(7)shipping marks

BARCELONA

C/

(8)time of shipment: latest date of shipment ,2005

(9)partial shipment: not allowed

(10)transshipment: allowed

(11)terms of payment: by 100% confirmed irrevocable letter of credit to be available at 30days after sight draft to be opened by the sellers

L/C must mention this contract number L/C advised by bank of china shanghai branch. all banking charges outside china(the mainland

of china)are for account of drawee.

（12）arbitration: any dispute arising form the execution of or in connection with this contract shall be settled amicably through negotiation, the case shall then be submitted to china international economic& trade arbitration commission in shanghai(or in Beijing)for arbitration in accordance with its arbitration shall be borne by losing party unless otherwise awarded.

The seller: shanghai tool import & export co., ltd the burer: mamut enterprise

sav

2.信用证资料

DOCUMENTARY CREDIT

Sequence of total *27:1/1

Form of doc, credit *40A:revocable

Doc. credit number *20:31173

DATE OF ISSUE 31C 050404

DATE AND PLAC E OF EXPIRY *31D:DATE 050531 PLACE CHINA APPLICANT *50:MAMUT ENTERPRISESAV

TARRAGONA75-3ER

BARCELONA,SPAIN

ISSUING BANK 52A:CREDIT ANDORRA

ANDORRA LA VELLA,ANDORRA BENEFICIARY *59:SHANGHAI TOOL IMPORT &EXPORT CO.,LTD

31,GANXIANG ROAD

SHANGHAI,CHINA

AMOUNT *32B:CURRENCY EUR AMOUNT AVAILABLE WITH/BY *41D:ANY BANK IN CHINA

BY NEGOTIATION

DRAFTS AT…42C:AT SIGHT

DRAWEE 42A:CREDIT ANDORRA

ANDORRA LA VELLA,ANDORRA PARTIAL SHIPMENTS 43P:ALLOWED

TRANSSHIPMNNT 43T:NOT ALLOWED

LOADING ON BOARD 44A:SHANGHAI

FOR TRANSPORTATION 44B:BARCELONA(SPAIN)

LATEST DATE OF SHIPMENT 44C:050510

DESCRUOT OF GOODS 45A:HAND TOOLS

AS PER PROFORMA INVOICE NO