August 31, 2005

Dear Mr. Hauck,

I'd like to thank you for bringing to our attention the Coca-Cola trademark garments from Oceanic Trading Company carrying Burma (Myanmar) tags, specifically the concerns and questions you raised in your correspondence of August 19, 2005.   This new information has prompted us to begin a broader review of our procedures and policies related to our procurement suppliers and in-direct suppliers.

Additionally, our Coca-Cola Ltd. Legal Department is now contacting all novelty suppliers to inform them that going forward we will not purchase merchandise that contains any component obtained from Myanmar.  This action includes contacting our supplier Ninth Avenue and requiring that they inform Oceanic Trading Company of this decision.

Your interest and information in this regard is appreciated.  

Sincerely,

Kari Kerr

Director

Corporate Communications & Consumer Relations

Coca-Cola Ltd.

3389 Steeles Avenue

Toronto ON  M2H 3S8

PH: 416-753-8804

Fx: 416-756-8295

kkerr@na.ko.com