December 3, 2007

To Whom It May Concern:

Leed’s is committed to conducting its business affairs in a socially responsible and ethical manner consistent with all applicable national and local legal requirements. This also reflects on our commitment to providing our customers with products that meet or exceed their expectations.

The quality and safety of our products is a matter of utmost importance to us. In support of our product quality and product safety initiatives, we have had a fulltime Trade Compliance Manager on staff since 2006. We have also established a Compliance Committee comprised of Senior Managers and Executives, including the CEO and President, to steer our efforts on this important issue. We work continuously with our manufacturers to promote and improve the safety of our items and have enjoyed very successful partnerships with manufacturers in China for over 25 years.

Leed’s is committed to applying the highest standards of safety for its products. In order to meet both the needs of our customers and the regulatory requirements of the markets we serve, Leed’s requires all products purchased to meet our design specifications. We take all necessary steps to ensure that our products meet Federal product regulations and require our suppliers to obtain required permits and / or approvals from appropriate US Federal agencies.

Specific questions related to these policies and procedures may be directed to our Trade Compliance Department at compliance@leedsworld.com.

Sincerely,

David Nicholson
President