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Allow me to introduce Mr. Kenji Masuda, a very astute businessperson, educated in Japan with a law degree from Osaka City University, and fluent in both English and Japanese. I had the privilege of working with him when he was in Hawaii from 1994 to 1997 in his position as Vice-President of General Housing Finance Hawaii Incorporated ("GHF"), a Hawaii subsidiary of General Housing Finance Co., Ltd. an Osaka corporation. During his tenure as Vice-President and local head of GHF, he successfully negotiated the sale of several commercial parcels, which included apartment buildings known as Date Terrace and Fern Gardens. He also spent several months negotiating the sale of prime real estate consisting of 18,861 square feet located in Waikiki on Kalakaua Avenue. I am an attorney who represented GHF during the time they conducted business in Hawaii, and was most impressed with Mr. Masuda's knowledge and comprehension of complex legal documents written in English and his control and command of the negotiations. His knowledge of the financial aspects of transactions was equally impressive, and I believe that his background employed by Daiwa Bank, Japan from 1977 until 1999 makes him uniquely qualified to understand the financial requirements of corporations.
He recently formed a Hawaii Limited Liability Corporation appropriately named Across the Pacific LLC in order to utilize his extensive skills to assist both Japan corporations and American corporations seeking advice on acquisitions, business negotiations and corporate opportunities in the United States. Based upon my experience with him as attorney for GHF, I recommend without hesitation Mr. Masuda and Across the Pacific LLC for your business needs in the United States and in Japan.


Carol Y. Asai-Sato
Attorney-at-law
Officer and Director,
Alston Hunt Floyd & Ing



Let me introduce you Mr. Kenji Masuda, President of Across the Pacific, LLC. While he worked as Deputy General Manager of Treasury Dept. of The Resolution and Collection Corporation, we jointly worked to sell Partnership Interest located in the eastern part of the United States under control of the Treasury Dept., to a securities company, et al. in New York. As Mr. Masuda had experience in real estate business in Hawaii, we could smoothly proceed with the deal including documentation. I have heard a profit was realized from the sale. In addition, I have a memory he himself negotiated with the other party's lawyer about jurisdiction.

Mr. Masuda has recently established on his own a new company "Across the Pacific, LLC." in Hawaii, USA. I, hoping the company will develop to be a bridge connecting Japan with the United States, believe he will make the best use of experience in real estate business in the United States and legal knowledge including the laws of Japan.

Masaru Kanazawa
Attorney-at-Law

I got acquainted with Mr. Kenji Masuda when he worked for Housing Loan Administration Corporation (currently The Resolution and Collection Corporation) as Deputy General Manager of Treasury Department. At that time and up to now, my office was and has been in charge of the Corporation's tax affairs. The Treasury Dept. composed of talented members from banks, securities companies, insurance companies, etc. in the financial circles took charge of accounting and fund management. Mr. Masuda operated the Department jointly with the Treasury General Manager. Accounts of the Corporation, a general business company different from banks, were closed immediately after his assumption of the office and the Corporation started to make preparations for merging the Resolution and Collection Bank only 7 months after that time. It was praiseworthy he could overcome the days of upheaval in cooperation with the Treasury General Manager and other staff members.

Recently Mr. Masuda has established on his own a company "Across the Pacific, LLC." in Hawaii, USA. I expect he will fully use his broad knowledge of accounting, experience in real property business in the United States and excellent language ability to develop activities which may contribute to both Japan and the United States.

Kenji Matsumoto
Licensed Tax Accountant
Chief of Matsumoto Accounting Office

I have known Mr. Kenji Masuda since 1994 when he was sent to Hawaii to become Vice President of General Housing Finance Hawaii Inc.. My staff and I worked with Mr. Masuda and found him to be a very capable and conscientious individual who always looked after the interest of his Company. I did socialize with Mr. Masuda and did get to know his wonderful family.

If you have any questions or would like more information about Mr. Kenji Masuda, please do not hesitate to contact me at (808) 531-3402.

Dennis M. Tsuhako
Partner
PricewaterhouseCoopers LLP

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