January 28, 2007 Mr. Michael John PeaceCon Corp. 1004 Western St. New York 456159 Dear Mr. Michael John, By way of introduction, we own properties in the East Area of New York City. One of the major accounting firms suggested we (150) you regarding the development of one of these properties. It (151) of a piece of land, in excess of 14,000 square feet that is zoned to permit the building of approximately 170,000 square feet, for retail, commercial, hotel uses, and casino. If you have any interest in being part of this development, please contact us (152) at the above address, or call us at 222-356-4747 (fax 222- 356- 4748), and we would be happy to send to you further information. Very truly yours, Richard Simpson (50)