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:

I would like to transfer certificate CTS 111 for 5, 000 shares into my name alone. I have included the following items:

A certified death certificate.

An Affidavit of Domicile

Court certified letter of Testamentary dated within 60 days.

A stock power with a Medallion signature guarantee.

$30.00 transfer fee

Please return the shares to me. Enclosed is my Federal Express number # 444 992 0

Sincerely,

Joe Smith