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: MAC Shibuya Bldg. 9F
                   15-10, Nampeidai-cho, Shibuya-ku
                   Tokyo 150-0037 Japan
            TEL: +81-3-5459-3155
            FAX: +81-3-5459-3156

We'll be available at our new office from Oct. 1st. 2010. There should be no interruption in service.

Sincerely yours,

Hiroshi Tango
President & CEO
FRONTIERS CO., LTD.