| First let's take a closer look at the break determined in the previous step. |
| The dealer, or the player in the East position, takes the four tiles from the player's left of the break (or, from the side opposite the Dora). |

| Player's follow suit, taking four tiles at a time, in the standard order (East-South-West-North). Repeat until all players have 12 tiles. Continue to the next wall if you reach the end. |

| After each player has 12 tiles, the last five tiles are distributed to players in the following manner: (2 to the dealer, 1 each to the other 3 players) |

