December 3, 2007

To Whom It May Concern:

Leed's is committed to conducting its business affairs in a socially responsible and ethical manner consistent with all applicable national and local legal requirements. This also reflects on our commitment to providing our customers with products that meet or exceed their expectations.

The quality and safety of our products is a matter of utmost importance to us. In support of our product quality and product safety initiatives, we have had a full-time Trade Compliance Manager on staff since 2006. We have also established a Compliance Committee comprised of Senior Management and Executives, including the CEO and President, to steer our efforts on this important issue. We work continuously with our manufacturers to promote and improve the safety of our items and have enjoyed very successful partnerships with manufacturers in China for over 25 years.

Leed's is committed to applying the highest standards of safety for its products. In order to meet both the needs of our customers and the regulatory requirements of the markets we serve, Leed's requires all products purchased to meet our design specifications. We take all necessary steps to ensure that our products meet Federal product regulations and require our suppliers to obtain required permits and / or approvals from appropriate US Federal agencies.

Regarding California's Proposition 65 rules, decorating and printing inks used on Leed's products that are decorated in the USA have been fully tested and do not contain chemicals at concentrations that would require a Proposition 65 warning label. Safe Harbor Level limits have not been fully established by Proposition 65 for all materials used in Leed's products, however we may be able to offer, upon request, certification of independently tested concentrations of specific chemicals for specific products. In addition, customers may request that prior to shipment an approved Prop 65 warning label be applied to their order for a nominal fee. For more information on Prop 65, please refer to our website:

http://www.leedsworld.com/proposition65

Specific questions related to these policies and procedures may be directed to our Trade Compliance Department at compliance@leedsworld.com.

Sincerely,

David Nicholson
President