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MCN American Chiropractic Association August 10, 2007 Mr. James Han Executive Director MIGUN USA Corporation 3700 Wilshire Bivd., Ste. 820 Los Angeles, CA 90010 Dear Mr. Han: Congratulations! The ACA endorsement program allows the association to identify the highest quality products/services available in the marketplace and mark those products/services with the ACA endorsement seal -—- a symbol of quality. The American Chiropractic Association Board of Governors granted the symbol of quality to MIGUN USA on June 12, 2007 in the form of a non-exclusive endorsement for their ‘Thermamassage Energy Product-HY 7000, This endorsement grants, MIGUN USA the privileges and benefits of a partnership with the largest and ‘most prestigious chiropractic association in the world. In turn, ACA and its members benefit by bringing the profession a product/service that has met the high standards of doctors of chiropractic. A non-exclusive endorsement by ACA indicates that the recipient is one of perhaps several that met ACA’s criteria as a worthy company, product or service. This endorsement grants the right to the “Endorsed by ACA” logo, but ACA would retain the right to endorse competing products and services. The benefits package detailed below. We look forward to a wonderful partnership with you. If you have any questions, please contact me at 703-276-8800. Sinceret¥, Viiv 0 ercilla A. Brown Director of Business evelopment

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