(LANGUAGE MAY VARY SLIGHTLY FROM BANK TO BANK

IN KEEPING WITH THE INTENT OF THIS TEXT)

(SAMPLE ONLY - MUST BE TYPED IN BANK LETTERHEAD)

BANK GUARANTEE NUMBER: _____________________________

CURRENCY: United States Dollars

AMOUNT: ___________________________

BENEFICIARY: ACS TRADING CORPORATION

DATE OF MATURITY: ________________________________________

REF. PAYMENT OF GUARANTEE NO.: _________________________

WE, (NAME OF BANK ) , HEREBY ISSUE IN YOUR FAVOR OUR IRREVOCABLE, UNCONDITIONAL, FIRST DEMAND GUARANTEE NO. ____________________________ FOR

__________________________ (USD), WITH ACCRUED INTEREST AND CHARGES.

WE HEREBY UNDERTAKE TO PAY YOU IRREVOCABLY AND UNCONDITIONALLY ON YOUR FIRST DEMAND, MADE BY TESTED TELEX OR FAX AND WITHOUT REFERENCE TO OUR PRINCIPALS OR ANY OTHER PARTY, ANY AMOUNT UP TO _______________________ UNITED STATES DOLLARS (USD$___________ ), PLUS ACCRUED INTEREST AND CHARGES, NOT WITHSTANDING ANY CONTENTION OF ANY NATURE WHATSOEVER, BY OUR PRINCIPAL OR ANY OTHER PARTY, OR ANY OTHER LEGAL ACTION, INJUNCTION OR DEFENSE, ARISING FROM ANY PARTY, ALL OF WHICH ARE HEREBY WAIVED.

WE ALSO, HEREBY IRREVOCABLY AND UNCONDITIONALLY UNDERTAKE TO REIMBURSE YOU ON DEMAND ALL COST AND EXPENSE, INCLUDING LEGAL FEES, WHICH YOU MAY INCUR IN CONNECTION WITH THE ENFORCEMENT OF THIS GUARANTEE.

THE GUARANTEE HAS BEEN INSURED IN ACCORDANCE WITH THE PREVAILING CONTROL REGULATIONS IN ______________ , WITHOUT CONTRAVENTION OF ANY OF IT’S RULES OR PROVISIONS AND IS VALID FOR ANY CLAIM(S) RECEIVED FROM YOU ON OR BEFORE (MONTH, DAY, YEAR)

THIS GUARANTEE IS TRANSFERABLE, ASSIGNABLE AND DIVISIBLE. THIS GUARANTEE IS ISSUED SUBJECT TO THE UNIFORM CUSTOMS AND PRACTICES OF ICC 500.

BY: _______________________________ BY: _______________________________

AUTHORIZED BANK OFFICER AUTHORIZED BANK OFFICER

___________________________________ ________________________________

NAME AND TITLE NAME AND TITLE

ID# _______________________________ ID# _____________________________