Reviewed Quarter 2 and Consolidated F/S (F45-3)

Report: Reviewed Quarterly Financial Statements

Name L.P.N. DEVELOPMENT PUBLIC COMPANY LIMITED

Type of report: Unqualified Opinion

Comment: Please see details in financial statements, auditor's report and remarks from SET SMART

"The company hereby certifies that the information above is correct and complete. In addition, the company has already reported and disseminated its financial statements in full via the SET Electronic Listed Company Information Disclosure (ELCID), and has also submitted the original report to the Securities and Exchange Commission."

Signature ___________________________
( Mr.Sombat Kittipokiratana )
Position Assistant Managing Director

Authorized to sign on behalf of the company