--------------------------------------------------------------------------------

Exhibit 10.23

Agreement for Sale of Commodity entered by and between the Fifth Season
(Zhejiang) Commerce and
Trade Co., Ltd. and Guangdong Yuehe Assets Management Co., Ltd.

Party A: The Fifth Season (Zhejiang) Commerce and Trade Co., Ltd.
Party B: Guangdong Yuehe Assets Management Co., Ltd.

 * General Information

>  * Pursuant to the contract entered on February 19, 2011, Party B will buy the
>    LED underground lamp of 2000 sets, LED line lamp of 3000 sets, LED
>    pointolite of 4000 sets and energy saving lamp of 100,000 pieces from Party
>    A.

 * Fees of the Commodity and Payment Arrangement

>  * The total fees will be RMB 28,400,000 yuan.
>  * Party B pay 30% in advance, and will pay the rest when the goods are
>    delivered.

 * Delivery Date

>  * Before March 31, 2011

 * Headlines of the articles omitted

>  * Validity, Modification and Termination of Contract
>  * Dispute Settlement
>  * Breach of the Agreement
>  * Miscellaneous

--------------------------------------------------------------------------------