WORKING CERIFICATE of Mr GOGNIAT XAVIER-PHUONG at ELCA INFORMATIQUE SA
(Letterhead of ELCA Informatique SA)


Lausanne, 30th September 1998

C E R T I F I C A T E

We the undersigned, ELCA Informatique SA, in Lausanne, Switzerland, hereby certify that

Xavier-Phuong GOGNIAT

is a computer science engineer, born on 21st January 1972, and comes from Lajoux (in the canton of the Jura). He worked for our company from February 1st 1996 to September 30th 1998 in order to set up a branch office and a production unit in Vietnam.

During the first stage of his assignment, his task was to do a few surveys on the Vietnamese market and during a second stage, he had to do surveys on labor, the motivation of employees etc.

After awhile, Mr. Gogniat worked as a go-between with the head office in Lausanne and the partners in Vietnam, notably with the post-graduate schools of HCM city and Hanoi. He worked from the very beginning on the ELCA Vietnam project until the branch office was implanted in HCM city, two years later. He also worked as a mediator in Switzerland between the post-graduate schools of both countries.

Since September 1st 1997, Mr. Gogniat was the manager of the branch office of ELCA Informatique in HCM, Vietnam. He had to make sure that all the business procedures were well implemented and assisted the local consultant of the new branch office to secure all necessary authorizations from the Vietnamese government. He was empowered to represent our company in the country.

Finally, Mr. Gogniat was in charge of finding office premises and hiring 12 employees for the new branch office. This branch office and the attached production unity officially exist since March 1998, to the entire satisfaction of the head office.

Other than his management tasks in Vietnam, he worked for the Quality Department and in the development of applications with Lotus Notes for head office clients.

Mr. Gogniat was a very qualified collaborator and we were entirely satisfied with his work. He achieved perfectly all the tasks given to him and the Board of Directors had entire confidence.

cont'd
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When Mr. Gogniat had completed successfully his assignment, it was mutually agreed by employer and employee, to end the collaboration.

He leaves us of his own free will without any restraints on our part, except to respect all matters confidential to our company. We wish him all the very best in his career.

ELCA Informatique SA
(2 signatures)
D. Gorostidi D. Dutoit
General Director Director

(ELCA Informatique SA
Av. De la Harpe 22-24, 1000 Lausanne 13/ Switzerland. Tel: (++41) 613 21 11 Fax: (++41) 21 613 21 00)

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