Memo

To: All IMS Customers

From: Samuel Blachorsky President

Date: August 21, 2007

Re: Walmart / Chicken Jerky Strips

As many of you already know, although no recall has been announced, Walmart has stopped selling two brands of Chicken Dog treats after customers voiced concerns that these products may have caused their pets to fall ill.

This letter is to confirm that IMS Trading does not purchase any Chicken treats from either of the companies in question, Pingyang Pet Products Co. and Shanghai Bestro Trading. Please rest assured that all of our brands including Cadet, Pet Time, and Pet Dish are not involved and are safe for your pets to enjoy.

If you need further information, please feel free to contact our toll free number (800) 394-4467.

IMS Trading Corp. sends our appreciation for your continued patronage in advance.

Regards,

Samuel Blachorsky