书面答辩简约形式
ZHANG, WANG & LEE, L.L.P.
ATTORNEYS AND COUNSELLORS AT LAW
666 EAST CHANGAN BOULEVARD
BEIJING, P.R. CHINA 100001
TELEPHONE: 010-1234-5678; TELEFAX: 010-1234-5679
WWW..ZWL.COM.CN
VIA REGULAR INTERNATIONAL MAIL
May 18, 2005
Mr. Mark Brown
Manager of International Sales
Leonard & Sons, Inc.
111 Union Turnpike
Jersey City, New Jersey 07543
Re: Your Complaint Letter Dated April 1, 2005
Dear Mr. Brown,
Your complaint letter dated April 1, 2005 and addressed to Beijing International
Airlines (BIA) has been forwarded to me for response. This law firm represents and
is now acting on behalf of BIA.
In response to the specifically enumerated claims in your complaint letter, we
respond as follows:
1. That the promissory note alleged in your complaint is defective since it does
not contain any consideration and does not conform to the requirements of
the laws of the People’s Republic of China.
2. That the confessed judgment clause in the attached promissory note is
against public policy of the People’s Republic of China and is therefore void.
3. That BIA did not incur any such debt and is in no way legally or equitably
responsible for said debt.
4. That you and BIA entered into a novation releasing BIA from any obligation
concerning said promissory note and/or debt.
5. That the alleged cause of action as set forth in your Claim #5 is barred by the
doctrine of estoppel in that you were aware and knew of BIA’S withdrawal as
a shareholder of and its complete and total severance from New York
Finances, Inc.
6. That your complaint, in total, fails to state any cause of action upon which
relief can be granted according to the laws of the People’s Republic of China.

hereto, marked exhibit “A,” New York Finances, Inc.
has agreed to indemnify and hold BIA harmless from all claims or liabilities
from any and all circumstances surrounding the promissory note.
2. That pursuant to said promissory note and the ensuing transferring
agreement regarding same, Leonard & Sons, Inc. has agreed to hold BIA
harmless from any claims arising from the promissory note or its ensuing
transfer.
The above claims and cross-claims notwithstanding, BIA is willing to continue the old
and mutually beneficial relationship with you. However, should you still determine
that you must pursue the matter with BIA, including possible legal remedies, we are
prepared to file a counter claim against you in a parallel suit with a Chinese court in
Beijing.
Thank you.
Wang, Zhang & Lee, L.L.P.
___________________
Deguang Zhang, Esq.
Enclosure