EXAMPLE LETTER

Joe Smith
12 Buckle My Shoe Lane
Two Dot, MT 95003

October 14, 2003

Securities Transfer Corporation
Attn: Transfer Dept
2591 Dallas Parkway, Ste 102
Frisco, Texas 75034


RE: MPEL Holdings Corp

Dear Sir:
We would like to transfer our certificate CTS 111 for 5, 000 shares registered in my name to the following individuals.

Jane Smith 741 Harbor Drive, Weehawken, NJ 07335 - One thousand shares.

Jane Smith Cust FBO April Smith 741 Harbor Drive, Weehawken, NJ 07335 - Two thousand shares.

Bob Smith 741 Harbor Drive, Weehawken, NJ 07335 - Two thousand shares.

Enclosed is a check for the required fee. Please return all of the shares to me. Enclosed is my Federal Express number # 444 992 0

Sincerely,

Joe Smith