Exhibit 99.3
POWER OF ATTORNEY
Know all by these presents, that the undersigned hereby constitutes and
appoints each of Hansin Kim and Youngsoo Lee, each of Kim & Min, A Professional
Law Corporation ("Kim & Min"), signing singly, the undersigned's true and lawful
attorney-in-fact to:
(1) execute for and on behalf of the undersigned Schedules 13D,
Schedules 13G, a Form ID and Forms 3, 4 and 5, and any amendments thereto, and
cause such form(s) to be filed with the United States Securities and Exchange
Commission (the "SEC") pursuant to Section 16(a) with respect to Forms 3, 4 and
5 and Section 13(d) and Section 13(g) with respect to Schedules 13D and
Schedules 13G, of the Securities Act of 1934 and the rules thereunder, relating
to the undersigned's beneficial ownership of securities in Steinway Musical
Instruments, Inc.;
(2) do and perform any and all acts for and on behalf of the
undersigned which may be necessary or desirable to complete and execute any such
Schedule 13D, Schedule 13G, Form ID or Forms 3, 4 or 5, or other form or report,
and timely file such form or report with the SEC and any stock exchange or
similar authority; and
(3) take any other action of any type whatsoever in connection with the
foregoing which, in the opinion of such attorney-in-fact, may be of benefit to,
in the best interest of, or legally required by, the undersigned, it being
understood that the documents executed by such attorney-in-fact on behalf of the
undersigned pursuant to this Power of Attorney shall be in such form and shall
contain such terms and conditions as such attorney-in-fact may approve in such
attorney-in-fact's discretion.
The undersigned hereby grants to each such attorney-in-fact full power
and authority to do and perform any and every act and thing whatsoever
requisite, necessary, or proper to be done in the exercise of any of the rights
and powers herein granted, as fully to all intents and purposes as the
undersigned might or could do if personally present, with full power of
substitution or revocation, hereby ratifying and confirming all that such
attorney-in-fact, or such attorney-in-fact's substitute or substitutes, shall
lawfully do or cause to be done by virtue of this power of attorney and the
rights and powers herein granted. The undersigned acknowledges that the
foregoing attorneys-in-fact, in serving in such capacity at the request of the
undersigned, are not assuming, nor is Kim & Min assuming, any of the
undersigned's responsibilities to comply with Section 16 and Section 13 of the
Securities Exchange Act of 1934.
This Power of Attorney shall remain in full force and effect until the
undersigned is no longer required to file Schedules 13D, Schedules 13G, Forms 3,
4 and 5 with respect to the undersigned's holdings of, and transactions in,
securities issued by Steinway Musical Instruments, Inc., unless earlier revoked
by the undersigned in a signed writing delivered to the foregoing
attorneys-in-fact.
IN WITNESS WHEREOF, the undersigned has caused this Power of Attorney
to be executed as of this 30th day of March, 2010.
SAMICK MUSICAL INSTRUMENTS CO, LTD.
By: /s/ Jong Sup Kim
-------------------------
Name: Jong Sup Kim
Title: Chairman