Global solutions at a local level. Allow us to make your path to success easier to navigate, open your products to new markets, and grow your brand. ESA is a highly organized group of creative professionals, united and driven by our need to see small and medium size business great again. This will happen one idea at a time. Small businesses with global ideas, solutions that better our environment, and large companies that pave the way in new markets opening up opportunities for all.

1. Introduction
Green Technology Product Development Global Distribution Global Marketing
ES&A - 2013 1

2. A new era in business has arrived.
The aftermath of the global meltdown has left few companies standing, a work force
searching for new opportunities, and small business has become a global business.
Companies need global solutions at a local level. Allow us to make your path to success
easier to navigate, open your products to new markets, and grow your brand.
ES&A - 2013 2

3. Introduction: 4
: The Agency 5
: Clients 6
Services Menu: 7
: Business Plans 8
: Presentations 9
: Asia Market Entrance 10
Table of : Product Design
: Sourcing
11
12
Contents : Marketing 14
: Creative Content 15
: The Brand Bridge 16
: Marketing Menu 17
: In Green 18
: Truth in the Label 19
:Eco-Tech 20
:Bamboo R+D 21
Eric Stevens 22
&Associates 24
Contact: 26
ES&A - 2013 3

4. Introduction
- What is a Boutique Business Resource Agency
Couldn‘t tell you. We made it up.
?
Much like the large companies and entrepreneurs we work with, we found
ourselves without a seat in conventional labeling and were forced to create
new concepts, new terms, and new ways of thinking.
We can tell you what it means to us.
Through over 100 years of collective professional experience we have often
come upon the need for someone to advise us, to explore our new ideas,
test feasibilities and take on those tasks which took us away from what we
are good at.
We fulfill this need for our clients. After all, business should be a buffet. One
should have the option to ‗unbundle‘; to pay only for those services that are
needed. For your needs are as diverse as the products/services that made
your company a success.
ESA is a highly organized group of creative professionals, united and driven
by our need to see this country great again. This will happen one business
at a time. Small businesses with global ideas, solutions that better our
environment, and large companies that pave the way in new markets
opening up opportunities for all.
That‘s our story. Allow us to help you write yours.
ES&A - 2013 4

5. The Agency
Along the career path the lucky ones meet professionals so good at what they do, they
are simply beyond reproach. As the diversity of one‘s career path widens, so does the
net. Spanning over 7 countries and 10 industries our agency reflects the best talent out
there.
However, our talent is in real people. People whom have walked in your shoes, and
believe in your ideas. Creative people devoted to your success, not the billing sheets.
Global solutions at a local level. Solutions tailored to your needs and tangible results at
prices you can afford. No ―stuffy‖ corporate suits or motivational coaches here.
We know you are motivated. We know you will succeed.
Allow us to make that path easier to navigate, open your products to new markets, and
grow your brand.
“ ”
We won’t define your success ; just contribute to it.
-Eric Stevens CEO
ES&A - 2013 5

6. The Clients
Fortune 500 Companies
Honeywell Everlast American Express Intel
International Navistar Comade Walmart HP
Fiskars Hubbell Waterloo Sears
Government
NHTSA DOT U.S. Commercial Government of Laos
Service
U.S. Embassy Embassy of Vietnam HCMC People‘s Government of
Committee Cambodia
Da Nang Committee Phu Mi Hung Shenzen Trade Bureau MDA Singapore
Committee
Retailers
Costco Zellers BJ‘s Wholesale GI Joes
HSN Home Canadian Tire Dist. Marimond Performance Products
Improvements
Warren Distribution Skymall Seventh Ave. California Car Cover
Co.
Financial Institutions
Thang Long Securities Asian Development World Bank Dragon Capital
Bank
Entertainment
One Race Films Giant Tigon Studios Liberty Media
Chris Rock Eddie Murphy Velvet Octopus Hand Picked Films
Start Up Companies
GLOBAL HOM Lei Boo Gravana Tuning Citibloks
ES&A - 2013 6

7. The Services Menu
Appetizers
Product Design Sourcing Business Plans
Supply Chain Packaging Design Proposals
Offshore Factory Setup Representative Office Marketing Collateral
Setup
Entrees
Marketing Custom Content Eco Print Label
Asia Market Entrance U.S. Retailer Sales Licensing
Public Relations Strategic Alliances Government Liaison
Desserts
Commercially Viable Brand Strategy Urban Marketing
Content
Music Product Asia Event Sponsorship Publishing
Placement
International Content Event Marketing Endorsement
Reinforcement
Substitutions accepted All items may be ordered
a la carte.
ES&A - 2013 7

8. Business Plans
Whether you're just starting out, need funding or want to monitor the health of your
business, creating a business plan is your first step. Business plans tend to have a lot of
elements in common, like cash flow projections and marketing plans. Many of them share
certain objectives as well, such as raising money or persuading a partner to join the firm.
However, business plans are not all the same any more than all businesses are.
Depending on your business and what you intend to use your plan for, you may need a very
different type of business plan from another entrepreneur. Plans differ widely in their length,
their appearance, the detail of their contents, and the varying emphases they place on
different aspects of the business.
The reason that plan selection is so important is that it has a powerful effect on the overall
impact of your plan. You want your plan to present you and your business in the best, most
accurate light. There has to be a story written to show the transition of your business into
other areas and how well the adaptation of new economies has met a need. That's true no
matter what you intend to use your plan for, whether it's destined for presentation at a
venture capital conference, or will never leave your own office or be seen outside internal
strategy sessions..
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9. Presentations
In the business world of high stakes presentations when selling products and services,
presentations have increased value over companies who rely on phone calls and emails.
Clarity starts with determining where my audience is at the onset of delivering this message
and where we want them at the end of the presentation delivery. Once our mind shifts from the
presenting company to the audience, then and only then are we on the right path to clarifying
the message. Our focus is the audience.
Anybody can list their company services in a sales presentation. What takes real work is to tell
a story. Invariably when telling a story you have to educate the audience. ―Once upon a time,
in a land far, far away, there was a…etc‖ that famous line is the start of some education about
the story setting. In the presentation world it‘s the same. Educate your audience about the
industry you operate within. Usually this can be achieved with a small amount of research and
verification, and yet provide tremendous ―wow‖ factor for the audience..
When we have landed the opportunity to present, especially in the sales environment, often we
realize that our pitch deck is inadequate. The best presentations leave the audience wanting
more. “More‖ entails engagement and discussion because what was offered appears to be
interesting to the audience, to have struck a chord.
ESA knows those chords. Its about flow, it‘s about telling your story, it‘s about engaging your
audience whether it be as an email attachment or face to face presentation. We create the
message, you create the opportunity.
We’ve designed the following types of presentations that have won awards and accolades
among our audiences:
Product Pitch Decks Investor Presentations Service Pitch Decks
Country Reports Government Presentations Proposals
ES&A - 2013 9

10. Asia Market
ESA‘s expertise lies in market entry strategy development and execution, partnership
management, sales stimulation and people emulation. We use our network to present you
the necessary partners to achieve a rapid and sustainable market penetration in the Asia-
Pacific region with:
Direct promotion: toward Key Opinion Leaders and Key Accounts;
Sales channels development and management: Distributors and OEM partners;
Operations supports: logistic platform, aftersales services, sales and technical
documentation, media planning and execution.
Brand music product placement
Independent movie product placement
We intensely manage these partnerships and provide you with timely information. As we
develop your business in the region, we provide your company with the market
intelligence, contacts details, field reports and revenue forecasts you need to prepare the
direct implementation of your teams when the volume of business makes it relevant to do
so.
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11. Emerging Markets
Emerging markets are different. As hard as it can be to succeed in business in a home
environment in which laws, rules, and procedures are transparent and relatively easy to
understand, it can be much harder in unfamiliar environments that have different cultural
assumptions and very different ways of doing business.
Although each country or region is different, emerging and developing countries have many
things in common that lend themselves to a common approach. These often include:
excessive and complicated regulations
a large informal sector
lack of information on laws and regulations
lack of credit and market information
inadequate physical and financial infrastructure
trade barriers and fragmented regional markets corruption
These problems can appear daunting, but the rewards can be great for companies that can
devise strategies to cope with them. ESA has proven techniques and vast experience
gathering and analyzing essential information in these markets and designing and
implementing practical solutions to the challenges that potential US businesses face.
ESA Specializes in:
Foreign country studies including market, labor, economic indicators, and legal analysis.
Government liaison – tax and licensing negotiations
Production and supply chain including factory ramp up, licensing and university labor
agreements.
Retail market entrance
Travel and Visa Services
Outsourcing
ES&A - 2013 11

12. Product Design
Whether you have a napkin sketch or a complete product directive, ESA gives your idea a
nice polish while paying attention to market and manufacturing realities.
At ESA, we believe good design has universal appeal. When a product is designed well, it will
attract more buyers. An investment in good design is a good investment. Done right, your
ROI is immediately felt.
Whether it's injection molding in China or precision turn part assemblies– with retail
packaging to go with it, ESA can help you put a comprehensive launch program together.
With over 20+ years experience in creating and manufacturing winning products, we have the
knowledge, expertise and connections to bring together the right mix of manufacturing
capabilities to get your product launched. There are many factors to designing a market ready
product that goes far beyond aesthetics, these factors are just as important as how a product
looks. Here is a short list.
Tooling/Molds
Materials/Sustainability
Packaging sizes for shipping
GSV Audits
Customs classification for duty.
Master pack carton considerations
Point of sale packaging and configurations
ESA can assist your company regardless of its size. From the entrepreneur to the Fortune
500 companies. ESA has the solutions that will fit your needs including:
Injection molding in the US, Russia and Asia
Asian parts/ product sourcing
Blister, clamshell, folding box and make-ready packaging
Order fulfillment and distribution resources
From apparel to wood products and injection molding to screw machine parts to turnkey
assembly, ESA helps you get into production.
ES&A - 2013 12

13. Product Sourcing
To serve as a true partner, ESA offers a range of services to help solve any needs your
company has in regards to sourcing. Whether assisting you with your designs, reviewing
your bill of materials, or transitioning your product from prototype to production, we can
support all your manufacturing needs.
ESA‘s focus is always on meeting customer expectations for high quality, on-time delivery,
and fair pricing.
While Asia is the leader in quality, low-cost manufacturing, taking advantage of Asian
manufacturing can be nearly impossible due to language, distance and cultural barriers.
However, ESA has the specialized experience, offices, and manufacturing base to bring you
all the advantages of Asian manufacturing, at the lowest possible price. Simply let us know
what you want, and we will manufacture and deliver it to your doorstep. It could not be
easier. Everything is done for you from the time you order until the time your product arrives
at your door from the factory. We put the best manufacturing sourcing and factories in the
world into the palm of your hand.
Our Guarantee
ESA works with each factory we venture with on the following:
All applicable certifications are current and being adhered to. Including..
ISO
TS
QS
CE | UL
Working conditions
Worker age
Equipment
Manufacturing process improvement
Price points
Pre delivery quality inspections with ESA inspectors.
ESA guarantees on time delivery and quality in your final product.
ES&A - 2013 13

14. ES&A - 2013 14

15. Creative Content
Regardless of your market, as an early-stage business you need a strategic marketing
foundation and an effective, sustainable approach to communications.
For many entrepreneurs, the temptation to try to do it all is very strong. We know this for two
reasons. One, many of our clients are entrepreneurs. Two, we started our own business in
2001 after more than 50 collective years working for other people—and realizing there was a
better way of doing things.
One size does NOT fit all. At ESA, a creative group of professionals make use of unique,
affordable approaches to spreading your message. Buying ad time, print ads, or setting up
Twitter accounts has been one way, and we are not dismissing them. We find it easier to get
noticed when integrated with a more bold multi-cultural marketing approach. After all, it‘s a big
world out there. Why limit your products‘ potential?
ESA offers the following marketing services:
Creative content: Video, music, and news related.
Music video product placement
Feature film product placement
Endorsement reinforcement
Asia market creative content
Emerging market entrance
International event management
International sponsorship opportunities
Co promotions
Promotional materials
Media targeted solutions
ES&A - 2013 15

16. The Brand Bridge
Reinforcing an endorsement deal exists at the intersection of image and entertainment –
the music driving the message. Picture your favorite celebrity wearing endorsed gear
entering a crowded arena as the fans start singing along to his walk on song. The
celebrity hook is born. The gear is an organic ingredient. The song conveys the message
long after the event ends.
An opportunity to navigate the gap that exists between corporate America and the
lucrative youth market exists today. There is a growing influence of and overlap between
consumer products and entertainment. Brands advertisers should consider maximizing
their exposure by encouraging and/or arranging for product-placed songs be aired as part
of an integrated campaign.
ESA uses the most notable and talented industry professionals to create a custom tailored
message to the celebrity and product audience via words and music creating a fusion.
The next level of integrated marketing.
As the global reach of urban music spreads, so do the opportunities. That song about Jeff
Gordon, Nike’s and a Chevrolet just morphed into an advertising vehicle in China.. Same
rhythm; different icons as Chinese brands are integrated into the music. Our relationships
include:
Universal Music ASCAP/BMI/SESAC Aftermath Records
Various Independent Labels Sony/Warner Music Group Flavor Unit/
Queen Latifah Inc.
Queen Latifah Dr. Dre Snoop Dogg
The Game OutKast Brisco
King T Shaquille O’Neal Dj Quik
Neyo Tupac Shakur Estate Naughty By Nature
Creating Corporate Fusion
ES&A - 2013 16

17. Marketing Menu
THE BRAND BRIDGE SERVICES
Publishing A&R Catalog Management
Song Placement Clearances Artist Management
Marketing Custom Content Custom Soundtrack
Endorsement Music Product Music Video Placement
Reinforcement Placement
Event Marketing Film/TV Production Publishing
Commercially Viable Brand Strategy Urban Marketing
Content
Music Product Asia Event Sponsorship
Placement
ES&A - 2013 17

18. In Green
Eric‘s love for Bamboo: ESA is involved in developing new production processes and uses
for bamboo and is regarded as a leader in developing a bamboo industry in the United
States. He is currently working on Bamboo composites, housing, bio fuel energy, and
consumer products. Recent activities include development of the Lei-boo brand focusing on
low cost bamboo products, bio mass energy, and low-cost, as well as easily assembled
bamboo prefabricated housing via Global Hom.
A proponent for a cleaner and greener world, Eric joined the advisory board of Self
Assembly International Group working on the evolution of an electric vehicle produced for
low income populations worldwide. Recent efforts involve manufacturing expansion of the
WoW car line to West Bengal, India bringing with it the ―Autonomous Assembly Plant‖
utilizing local sourcing, and low impact manufacturing in an unprecedented model of shared
prosperity with the local population through environment, education and employment.
​
 The U.S. currently has a tremendous imbalance of trade even as we import over 50
million dollars a year worth of bamboo shoots, poles and other products.
​
We will begin the bamboo industry here and now through the acquisition of land already
growing Bamboo, setup of a bamboo processing center, and the setup of a bamboo
research and development center. We are, in reality, replicating projects we have worked on
in Southeast Asia and moving what we have developed so far on U.S. soil.

ESA is leading the way in Bamboo and Eco Technologies.
ES&A - 2013 18

19. Truth in the Label
The ESA label program sets a new international standard for the
measurement of ―green‖ products by providing a complete
itemization of the environmental impact of a manufacturer‘s
process. ESA‘s Eco-Print Facts™ label exceeds the minimal
reporting standards set by the current ―green certification‖ labels
that simply certify a product as being ―green,‖ while offering no
supporting information for consumers.
We follow your supply chain across borders, inspecting your
product life cycle, and reporting the measurements to your
consumers. This creates a trust between your company and the
consumer. Your product stands out from the competitors spending
millions on marketing campaigns where it counts.. Point of Sale.
The vehement reporting of the media, anxious to expose the harmful effects of ingredients
used in certain quantities, demands a reference tool of transparency and ease of
comprehension. The Eco-Print Facts™ label provides ingredient listings and quantities
unprecedented in the marketplace. The two-fold strength of the label; the neutrality in
reporting product facts - void of judgment or suggestion, instills consumer confidence,
coupled with the labels powerful role of customer education at the pivotal moment of
product-in-hand point-of-purchase, creates a bond of trust between consumer and ESA.
It is this platform of consumer confidence that will motivate buyers to seek the Eco-Print
Facts™ label each time they reach for a product on the shelf, further solidifying the labels
role of influence of purchasing power for the consumer and allows accurate measurement of
consumer demand for the manufacturers who carry the label.
“ Sustainability is a particularly high priority for Consumer
Markets organizations, as evidenced by the relatively high
proportion that have adopted a sustainability reporting
mechanism or strategy. It is a now a principal driver for
”
greater visibility across the supply chain.
-KPMG ―Product Sourcing in Asia Pacific‖
ES&A - 2013 19

20. Eco-Tech
Autonomous Assembly
Bamboo Composites
The FIRST
GREEN
PEOPLE’S
•
EV! First Self sustaining
factory.
• Solar /Bio Mass Power
matrix
• Water Reclamation
• Local sourcing:
creates jobs and
We have expanded their opportunities in
expertise in the product agriculture. ( Bio fiber,
design by applying the Bio Mass)
usage of raw materials like
bamboo fiber which is
stronger as well as can be
utilized in generating high
end quality sustainable
automotive bodies and
panels. • Places batteries in the safest
location
• Provides optimum weight
distribution for ideal/predictable
handling
• Allows for 5 passenger seating
by not intruding into cabin
space
New Polymer Lithium
Battery
ES&A - 2013 20

21. Bamboo R+D
Bio Mass Wood Pellets to the EU and Asia.
Bio Char: filtration, bio oil,
pharmaceuticals
Bamboo R+D. (Bio Fuels, medicinal, building
materials.)
Bamboo fiber for apparel and paper
industries.
Wood for flooring paper and furniture
industries.
Bamboo shoots. (food)
ES&A - 2013 21

22. Eric Stevens
Eric Stevens has a wide range of experience in product manufacturing,
green energy, entertainment, and emerging markets. Over the last 20
years in international business including both the public and private
sectors; he has been regarded as a visionary leader in emerging
markets, green technology investment, global product development,
and green solutions.

 a result of his green initiatives and diverse background, Eric has
As
had the honor of becoming involved with Greendaq and subsequently
The EcoCapitalist airing on CNBC World. He has also been interviewed
by CNBC, CNN Money, Wall Street Journal, The Economist, Wealth
Manager, and Reforma among others and spoken at conferences
Eric has been responsible for the creation and success of the BumperBib, Fresh Saver Pet
internationally.
Bowl, Kewi, and other consumer products. He additionally managed outsourcing for fortune
500 companies: Everlast, Honeywell, Navistar, and Fiskars. His main responsibilities were
the implementation and management of global expansion where he was charged in the
operational efficiencies and profit for each center internationally.
In the six months since the release of its original product, the BumperBib, the company's
products were picked up by dozens of retail stores, including BJ's Wholesale, Canadian Tire,
Costco/Costco.com and many others. Talks and market tests are underway with many more,
such as NAPA Auto Parts, Home Depot and Fred Meyer. Prior to licensing the products sales
were in excess of $17 million.
A wide array of media outlets, totaling more than 22 million readers/viewers, including such
heavyweights as CNN, Wall Street Journal, Chicago Tribune, People Magazine, Interval
World, Dog Fancy, Sobre Ruedas, Newsday, Toronto Star, Globe & Mail, Dallas Morning
News, KTLA-TV (Nation's second largest television superstation), AOL, Golf Today, and
dozens of others, have raved about the company's products.
Through ES & Associates, a boutique consultancy firm, he manages product development,
business start-up, marketing and market entrance worldwide; Eric has had the pleasure of
working with leaders in product manufacturing, entertainment, marketing, and green solutions
industries. His clients include: Honeywell, Intel, Hubbell, Tigon Studios, Everlast, Navistar,
Fiskars, Government of Vietnam, Laos, and Cambodia, Media Development Authority
Singapore, and Thang Long Securities.
ES&A - 2013 22

23. Companies
: Mandalei Corporation
mandaleiglobal.com
: The Bamboo Group
abambooproject.com
In 2011, Eric Stevens founded Mandalei Corporation in dedication to the growth of green
product technology and a new standard reporting system based on the five stages of a
products lifecycle. Our subsidiary, Global Eco Initiatives is developing a ―nutritional facts‖ label
affixed to products presenting the ―green‖ merits of that products construction, use, and
recyclability. As a result the construction of an ―eco‖ database of an enormous magnitude.
Stored are international ratings and source energies for the world‘s power plants, chemical
compounds, and production systems.
Eric‘s love for Bamboo: The Bamboo Group, a Mandalei Corporation subsidiary; is involved in
developing new production processes and uses for bamboo and is regarded as a leader in
developing a bamboo industry in the United States. He is currently working on Bamboo
composites, housing, bio fuel energy, and consumer products. Recent activities include
development of the Lei-boo brand focusing on low cost bamboo products, bio mass energy,
and low-cost, as well as easily assembled bamboo prefabricated housing via Global Hom.
A proponent for a cleaner and greener world, Eric joined the advisory board of Self Assembly
International Group working on the evolution of an electric vehicle produced for low income
populations worldwide. Recent efforts involve manufacturing expansion of the WoW car line to
West Bengal, India bringing with it the ―Autonomous Assembly Plant‖ utilizing local sourcing,
and low impact manufacturing in an unprecedented model of shared prosperity with the local
population through environment, education and employment.
Personally he resides in Los Angeles, CA and Ho Chi Minh City, Vietnam with his fiancée and
5 children awaiting their newest addition due in May 2013. A USMC Gulf War Veteran; his
oldest son has just joined the USMC being the 4th generation to do so.​
ES&A - 2013 23

24. Charis Henry Ms. Henry‘s career spans over 20 years of progressive
international experience in management consulting, business
development, marketing and sales.
Charis‗ Henry founded and serves as CEO of CIW2, Inc., and
entertainment management consulting firm. Prior to CIW2, Ms.
Henry served in various capacities in the entertainment industry
for major productions including, Development and Production
Director for Flavor Unit Films, West Coast Operations Manager
for Queen Latifah Inc., Senior Director of Repertoire and Member
Services at ASCAP. Ms. Henry‘s education, President of National
Sales for P&W BMW, and Marketing Director for 310 Motoring.
​
Ms. Henry‘s education includes a degree in Business
Administration Management from Loyola Marymount University,
Real Estate and Insurance certifications.
Dori Shimoda Dori has an executive level career in the banking industry and is
also the founder of Give Children a Choice.
​
For Profit: EFT/ATM/POS payments, EFT networks, mortgage,
mobile, prepaid, domestic/international, carbon credits.
In 2002 Shimoda created Give Children A Choice, which has built
30 preschools in Lao villages. Equipped with clean water, private
bathrooms, electricity, furniture, school supplies and trained,
salaried teachers, the schools have been so successful that in
2005 the Laotian government declared preschool education a
national education priority for the first time.

Dori has an incredible ability to assess value chains, squeeze and
transfer value between its stakeholders; to execute business
plans in an entrepreneurial, leadership fashion.
ES&A - 2013 24

25. & Associates
Michael Gant Michael is the Founder/Owner of Gant & Associates, LLC. With over 25
years of varied business and leadership experience in non-profit and for-
profit business, in various arenas, he is uniquely qualified to maximize
the speed and efficiency of any number of unique business
opportunities.

Gant has served as Presidential Aide (University of Central Missouri),
the NCAA, A.G. Edwards, The National Association of Basketball
Coaches, and as Senior Project Director in an Economic Development
capacity. The consummate relationship builder, he is poised to put the
right relationships to work for Gant & Associates clients.
​
He has also serves on a number of state and local not-for-profit boards,
currently serving on the Board for Lawrence Township Boys‘ Basketball,
The Damien Center, and Play Ball Indiana. He also currently volunteers
as a coach for youth boys basketball in Lawrence Township.
Quang Anh
Quang Anh earned a Master‘s Degree with Ho Chi Minh University in
Economics and Finance. Mr Quang Anh directed An Thai a successful
real estate developer in Vietnam in addition to ES&A outsourcing
activities.

 He is principally responsible for assisting in technical modeling,
design work, feedstock analysis ,feasibility studies, preparing technical
and market research studies. Quang Anh is fluent in both Vietnamese
and English.
Dennis Tsai
Dennis Tsai earned a Master‘s Degree with Keller University in
Economics and Business Management. Serving on 4 company advisory
boards; Dennis' expertise in the manufacturing, investment and green
industries has been directly responsible for their successes.

An active environmentalist, Dennis works with INBAR to promote the
use of bio mass power generation. He has brought over 35 rural
communities electricity in China and continues to work with ES&A in the
development of affordable Eco products.
ES&A - 2013 25

26. ES&A - 2013 26

27. ESA has offices in 8 countries to provide ―boots on the ground‖ services to position
your business for success.
U.S. Vietnam China
Laos Cambodia Belarus
Brazil Thailand
Visit us online: esandassociates.net
Email: enquiries@esandassociates.net
ES&A - 2013 27

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