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ATLANTIC TOY COMPANY SAFETY INFORMATION

December 12, 2008

Dear Valued Customer,

Recent children’s product legislation has yielded the Consumer Product Safety Improvement Act of 2008 (CPSIA) also known as H.R.4040. Atlantic Toy Company has familiarized itself with this act and understands the expected requirements. We intend to fully comply with CPSIA to ensure that all products purchased from our company meet these requirements.

In accordance with the CPSIA, Atlantic Toy Company has recently subjected its entire product line to harmful materials testing. This includes, but is not limited to, lead substrate testing as well as lead content surface testing. We fell this testing is simply a formality as we have always maintained with a high level of confidence that our products contain absolutely no harmful materials. Since all manufacturing originates in the United States at our facilities in Maine, quality control and product safety can be monitored and maintained with a high level of certainty. In times like these, this should bring great comfort to the parents who purchase our toys.

We understand your company, as a distributor of products for children, is required to obtain and keep on file certificates and/or documentation that affirm compliance with the safety regulations described in the CPSIA. Rest assured, Atlantic Toy Company will submit all appropriate documentation to your company as soon as it becomes available to us.

Questions regarding the CPSIA, the required documentation and applicable products should be directed to the Consumer Product Safety Commission at http://www.cps.gov or your attorney.

Atlantic Toy Company is committed to the safety of our products. We know that you share this commitment and appreciate your patience as we obtain the necessary certification.

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