We are pleased to announce our new office building at Shibuya in Tokyo. We look forward to doing business with you at our new office.

Our new address and telephone and fax numbers are as follows:
ADDRESS: Shibuya Mark City W-22F
                   1-12-1, Dogenzaka, Shibuya-ku
                   Tokyo 150-0043 Japan
            TEL: +81-3-4360-5446
            FAX: +81-3-4360-5301

We'll be available at our new office from July 1st. There should be no interruption in service.

Sincerely yours,

Hiroshi Tango
President & CEO
FRONTIERS CO., LTD.