EX-15-3-12-323PNK

                  HSBC

HSBC, one of the largest banking   and financial services institutions in the world, serves millions of   customers through its four Global Businesses. HSBC has around 6,600 offices   in 80 countries and territories across Africa, Asia, Europe, North America and   South America, and around 60 million customers.

                  PayPal

PayPal is the faster, safer way   to send money, make an online payment, receive money or set up a merchant   account. PayPal is an American, international e-commerce business allowing   payments and money transfers to be made through the Internet. Online money   transfers serve as electronic alternatives to paying with traditional paper   methods, such as checks and money orders.

          Western Union

Send a money transfer online to   your friends and family around the world with Western Union. Transfer money   to a bank account or for cash pickup. The Western Union Company is a   financial services and communications company based in the United States. Its   North American headquarters is in Meridian, Colorado, though the postal   designation of nearby Englewood is used in its mailing address. Up until it   discontinued the service in 2006, Western Union was the best-known U.S.   company in the business of exchanging telegrams.

            DHL Express

    DHL Express is a division of the German logistics company Deutsche Post DHL   providing international express mail services. Deutsche Post is the world's   largest logistics company operating around the world. DHL is a world market   leader in sea and air mail.

United Parcel Service of North   America, Inc., typically referred to and branded as UPS (stylized as ups), is   the largest shipment and logistics company in the world. The American global   package delivery company is headquartered in Sandy Springs, Georgia, which is   part of the Greater Atlanta metropolitan area. UPS delivers more than 15   million packages a day to more than 6.1 million customers in more than 220   countries and territories around the world.

        Fedex Corporation

FedEx Corporation is an American   global courier delivery services company headquartered in Memphis, Tennessee.   The name "FedEx" is a syllabic abbreviation of the name of the   company's original air division, Federal Express, which was used from 1973   until 2000.