Certified auditor’s opinion on the audit of the Merger Plan

With reference to current report no. 46/2009 of 24-11-2009 the Management Board ofPolimex-Mostostal S.A. informs that today it has received a positive, written opinionfrom a certified auditor, issued following the audit of the Merger Plan of Polimex-Mostostal S.A. (the Acquiring Company) with the following the Companies:Energomontaż S.A., Naftobudowa S.A., Naftoremont sp. z o.o., ZRE Kraków sp. zo..o., ZRE Lublin S.A., EPE Rybnik sp. z o.o. and ECeRemont sp. z o..o. (theCompanies being acquired), developed by Anna Bernaziuk, PhD – a certified auditorno. 173 appointed by the District Court for the capital city of Warsaw, XII CommercialDivision of the National Court Registry.The certified auditor’s opinion constitutes an annex to this current report.

Legal grounds: § 5 (1) (13) as related to § 19 (2) (3) of the Ordinance of the Minister ofFinances dated 19 February 2009 on current and periodical informationprovided by issuers of securities and terms of deeming informationrequired by the regulations of a non-Member State equivalent (Journal ofLaws of 2009, no. 33, item 259).