RE: (i) Restated and Amended Joint Venture and Shareholders Agreement dated April15, 1998 as amended from time to time (the ?JV Agreement?); (ii) International Operating Agreement dated April 15, 1998 as amended from time to time (the ?Operating Agreement?); (iii) Recourse and Indemnity Agreement dated October 21, 1998 as amended from time to time (the ?R&I Agreement?)

Joint Venture JV Agreement

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NACCO Materials Handling Group, Inc.

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Title: RE: (i) Restated and Amended Joint Venture and Shareholders Agreement dated April15, 1998 as amended from time to time (the ?JV Agreement?); (ii) International Operating Agreement dated April 15, 1998 as amended from time to time (the ?Operating Agreement?); (iii) Recourse and Indemnity Agreement dated October 21, 1998 as amended from time to time (the ?R&I Agreement?)
Date: 6/6/2005

RE: (i) Restated and Amended Joint Venture and Shareholders Agreement dated April15, 1998 as amended from time to time (the ?JV Agreement?);
(ii) International Operating Agreement dated April 15, 1998 as amended from time to time (the ?Operating Agreement?);
(iii) Recourse and Indemnity Agreement dated October 21, 1998 as amended from time to time (the ?R&I Agreement?)

, Parties: nacco materials handling group inc.

May 31, 2005

Mr. Jeffrey Mattern
Treasurer
NACCO Materials Handling Group, Inc.
650 Northeast Holladay Street, Suite 1600
Portland, OR 97232

RE:

(i) Restated and Amended Joint Venture and Shareholders Agreement dated April15, 1998 as amended from time to time (the “JV Agreement”);
(ii) International Operating Agreement dated April 15, 1998 as amended from time to time (the “Operating Agreement”);
(iii) Recourse and Indemnity Agreement dated October 21, 1998 as amended from time to time (the “R&I Agreement”)

Dear Jeff:

NACCO Materials Handling Group, Inc. (“NMHG”) and General Electric Capital Corporation (“GE Capital”) and all of their respective affiliates and subsidiaries which may be partie

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