With respect to the issue of emphasis:
Without questioning the conclusion of our report, we like to draw your attention in the note 5.1 of the firm in regard with the evaluations revision of the useful machinery life. The calculation of the revised depreciation was made for the whole financial year 2007, according to the Board of Directors Resolution dated on 20/12/2007 and based on those stated by I.F.R. 8 par. 36 and I.F.R. 34 par. 29. Consequently the depreciation of the current financial year is less by the amount of 1.480.000 Euros approximately.
Athens, 8 May 2008
ALEXANDROS P. SFIRIS
Certified Public Accountant Auditor
SOEL Reg. No. 14871
SOL S.A. Certified Public Accountants Auditors