Employment Acceptance Letter

2647 Sitwell  Road
Charlotte, North California 28210
March 26, 1998

Mr. F.E. Vallone
Personnel Manager
Calcutex Industries, Inc.
3275 Commercial Park Drive
Raleigh, North California 27609

Dear Mr. Vallone:

I am pleased to accept your offer of $865 per month as a junior design draftsman in the Calcutex Group.

After graduation on August 30, I plan to leave Charlotte on Tuesday, September 2.  I should be able to find suitable living accommodations within a few days and be ready to report for work on the following Monday, September 8.  Please let me know if this date is satisfactory to you.

I look forward to what I am sure will be a rewarding future with Calcutex.

Very truly yours,

Philip Ming