(Letterhead)
December 19, 1996

Acme Industrial Fasteners Inc.
Grey Forest Avenue
St. Paul, MN 56095
USA

Attention: Mr. Frank Meaner

Dear Sir:
We thank you for your inquiry of December 12 regarding the availability of our bar products. At this time our products are only available in the USA through Nissho Iwai, a trading company.

If you are still interested in our products, please contact them at the following address:

     Nissho Iwai Trading Company
     Kept Building
     57th Street
     New York City, NY  10045

Thank you again for your interest in our companyÕs products. If we can be of any further help, please do not hesitate to contact us again.

Sincerely yours,
    
(Signature)
Toshio Hamaguchi
Steel Export Dept.
TH:mrd