LOT Polish Airlines S.A.

12 May 2008

Sale of LO (080) documents by IATA Agents on/after 1 June 2008

Dear IATA Agent,

We would like to inform you that on/after 1 June 2008 issuance of etix will be possible on the whole LOT network and routes of LOT Interline Electronic Ticketing /IET/ Partner Airlines participating in the carriage. Until today LOT has implemented IET with 69 carriers and further agreements are planned for implementation.

Sale of etix is possible in the following GDSs: Amadeus, Galileo, Worldspan, Apollo and Sabre.

Current list of LOT Interline Electronic Ticketing Partner Airlines:

Adria Airways / JP / Finnair / AY
Aeroflot / SU / Hahn Air / HR
Air Astana / KC / Iberia / IB
Air Baltic / BT / Icelandair / FI
Air Berlin / AB / Japan Airlines Intl / JL
Air Canada / AC / Jat Airways / JU
Air China / CA / KLM Royal Dutch Airlines / KL
Air France / AF / Korean Airlines / KE
Air Malta / KM / Lan Airlines / LA
Air Mauritius / MK / Lanargentina / 4M
Air Namibia / SW / Lanecuador Aerolane SA / XL
Air New Zealand / NZ / Lanperu / LP
Air One / AP / LTU Intl Airways / LT
Alitalia / AZ / Luxair / LG
All Nippon Airways / NH / Malev Hungarian Airlines / MA
American Airlines / AA / Nacil Air India / AI
Asiana Airlines / OZ / Northwest Airlines / NW
Austrian Airlines / OS / Qantas Airways / QF
Belavia / B2 / Qatar Airways / QR
Blue1 / KF / SAS Scandinavian Airlines / SK
bmi / BD / Shanghai Airlines / FM
British Airways / BA / Singapore Airlines / SQ
Brussels Airlines / SN / South African Airways / SA
Cabo Verde Airlines / VR / Spanair / JK
Cathay Pacific / CX / Swiss International Airlines / LX
China Airlines / CI / Tam Linhas Aereas / JJ
Continental Airlines / CO / TAP Portugal / TP
Croatia Airlines / OU / Thai Airways International / TG
Czech Airlines CSA / OK / Turkish Airlines / TK
Delta Air Lines / DL / Ukraine Intl Airlines / PS
Deutsche Lufthansa / LH / United Airlines / UA
Dragonair / KA / US Airways / US
Egyptair / MS / Vietnam Airlines / VN
Emirates / EK / Wideroe / WF
Etihad Airways / EY

Rules of issuance of documents after 1 June 2008

1.  Paper documents can no longer be issued (tickets, MPD, MCO)

2.  When etix can not be issued due to:

- lack of IET agreement

- limited functionality to issue etix for infant and accompanied adult,

- limited functionality to issue etix with an open segment

agent should issue V-MPD and send it to LOT local office according to standard PTA procedure.

- because PTA is needed due to system reason, 30% of the standard

XP Service Charge for PTA should be collected,

- mandatory data in the V-MPD:

- Reason for Issuance Code: 1

- Remarks box: DUE TO NO IET BETWEEN LO AND …./two

letter code of the airline/, or

DUE TO LIMITED FUNCTIONALITY TO ISSUE INFANT TKT or

DUE TO LIMITED FUNCTIONALITY TO ISSUE OPEN SEGMENT

TKT,

flight number, date, fare calculation, place where ticket will be

collected,

- Service Charge/Tax box: 30% of XP charge

- Additional element in PNR:

OSI LO VMPD 080 XXXX XXX XXX

Replacement of paper documents MPD/MCO

LOT supports solution proposed by IATA/BSP and makes V-MPD available for the agents via BSP Link. V-MPD for the following services will be acceptable:

-  PTA

-  collection of change of reservation charge ***

-  refund

-  deposit

*** change of reservation charge can be also collected as DU tax on the

ticket /exchange/

In case of purchase of another service on LOT flight (UMNR , XBAG ) agent can either direct passenger to LOT office or issue V-MPD for PTA and send it to local LOT office according to PTA procedure.

-  mandatory data in the V-MPD:

- Reason for Issuance Code: 1

- Remarks box: UMNR FEE or XBAG CHARGE ,

flight number, date, place where MCO will be collected

- Service Charge/Tax box: 30% of XP charge

- Additional element in PNR:

OSI LO UMNR FEE LO XXX/ Data EUR XXX VMPD 080

XXXX XXX XXX

OSI LO XBAG FEE LO XXX/ Data EUR XXX VMPD 080

XXXX XXX XXX

Change of reservation charge and/or exchange of document.

a.  change of reservation charge can be collected as additional DU tax in the new etix issued as a result of exchange /option recommended by LOT/.

-  tax : EUR XXX DU

-  etix endorsement box: RBKG FEE CHARGED FOR LOXXX TO LOXXX/DATE

b.  change of reservation charge can be collected using V- MPD.

-  issuance of V-MPD with appropriate Reason for Issuance Code : P - domestic, Q - international. In Remarks box: LO flight number, date of departure and route.

-  additional element in PNR: OSI LO RBKG FEE LOXXX/DATE EUR XXX VMPD 080 XXXX XXX XXX

c.  exchange of etix with partial refund

-  if as a result of etix exchange, issuance of V-MPD for refund is required, the proper V-MPD Reason for Issuance Code is: K (refund balances)

Appropriate local currency code should be used in OSI and TAX elements. EUR code used above should be treated as example only.

Acceptance of paper documents after 1 June 2008

Paper tickets issued on/before 31 May 2008 will be accepted by LOT till 31 May 2009. After this date only refund may be done according to tariff rules.

In case of further questions please contact local office of LOT Polish Airlines.

With best regards,

Sales Office

LOT Polish Airlines