Accounting, Tax and Advisory Service in U.S.A. and Japan

New York Office

509 5th Ave, 6th Floor
New York, NY 10017 (bet. 42th & 43th St.)
TEL: 212-599-4600
FAX: 212-599-4655
Contact: Joe Oshima
（Ext.100; E-mail: joshima@oshimasaito.com）

Los Angeles Office

3528 Torrance Blvd., Suite 218
Torrance, CA 90503
TEL: 310-316-2300
FAX: 310-316-6135
Contact: Koki Saito
（Direct: 914-318-3674; E-mail: ksaito@oshimasaito.com）

Tokyo Office

Oshima Saito LLP
1-10-5 Dogenzaka, 9th Floor,
Shibuya Place Bldg
Shibuya-ku, Tokyo 150-0043
TEL: 03-3476-2405
FAX: 03-3476-5958
Contact: Hiroyuki Abe
（Email: habe@oshimasaito.com）