ANEST FINANCIAL SOLUTIONS
 
ENGAGEMENT LETTER
August 2, 2005
 
Allan Legator, CFO
New Motion, Inc.
10 Corporate Park, #315
Irvine, CA 92606
 
It was a pleasure to discuss with you how I can help New Motion in its
development of the Finance Department, process, procedures and analysis. I am
writing to confirm our understanding of the services I am to provide, including
the limitations of those services.
 
The objective of my services is to assist New Motion's management in developing
timely financial reports and analysis.
 
I will work with you to:
 

·  
Retain and record accounting records

 

·  
Develop internal controls

 

·  
Develop accounting policies and procedures

 

·  
Develop reporting tools to automate timeliness of reports

 

·  
Special projects as agreed upon by the CFO

 
Throughout the engagement I may provide advice, research materials, as
appropriate, and recommendations to assist New Motion's management in performing
its functions and making decisions. However, I will not perform management
functions or make management decisions, which are the responsibility of New
Motion's management and which include but are not limited to the following.
 

·
The general oversight of New Motion management decisions regarding financial
reporting

   

·
The evaluation of whether the nature, timing, scope, and deliverables of the
services performed are sufficient for your purposes

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The members of the project team will consist of Ellie Anest. Other resources
will be added to the project team as needed to meet the needs of New Motion
management. If team members are added, Ellie will discuss with Allan Legator
their role on the project team.
 
I expect to begin our engagement on August 8, 2005
 
I estimate my fees for these services will range from $75.00 per hour,plus a
reimbursement of reasonable and ordinary expenses including, but not limited to,
travel, meals and supplies. If unexpected circumstances arise that may result in
the incurrence of significant additional time, I will inform you immediately
and, if necessary, discuss any adjustments to my fees. The hours are limited to
a minimum of 10 hour per week with a maximum of 20 hours per week, until other
wise discussed and agreed upon with the CFO. These fees will be billed as the
work progresses and are payable Ellie Anest every two weeks.
 
If the above terms and conditions meet with your approval, please sign and
return the enclosed copy of this letter. I am enthusiastic about the opportunity
to provide services to New Motion. Of course, should you have any questions or
comments, please do not hesitate to call me.
 
Very truly yours,
 
Ellie Anest

(949)350-6336

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ACCEPTANCE:

This letter correctly sets forth the understanding of the engagement.
 
 
Signature:
 
Title:
 
sig [sig.jpg]

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CEO
Date:
8/2/05

 

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Anest Financial Solutions
28241 Crown Valley Pkwy
Suite F, #256
Laguna Niguel, CA 92677
elanestAgmail.eom
 
Engagement Letter
 
January to, 2006
 
Allan Legator, CFO
New Motion, Inc.
42 Corporate Park, #250
Irvine, CA 92606
 
As an addendum to the August 2, 2005 engagement letter, below are the updates
for New Motion, Inc. I am writing to confirm our understanding of the services I
am to provide, including the limitations of those services.
 
The objective of my services is to assist New Motion's management in developing
timely financial reports and analysis.
 
I will work with you to:
 
EI I Retain and record accounting records
 
EI Develop internal controls
 
EI Maintain Cash Flow models and Forecasting.
 
Develop accounting policies and procedures
 
0 Develop reporting tools to automate timeliness of reports
 
El Maintain and Implement Human Resource services and processes
 
EI Process Payroll and Benefits
 
0 Special projects as agreed upon by the CFO
 
Throughout the engagement I may provide advice, research materials, as
appropriate, and recommendations to assist New Motion's management in performing
its functions and making decisions. However, I will not perform management
functions or make management decisions, which are the responsibility of New
Motion's management and which include but are not limited to the following.
 

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

 

·
The general oversight of New Motion management decisions regarding financial
reporting

   

·
The evaluation of whether the nature, timing, scope, and deliverables of the
services performed are sufficient for your purposes

 
The members of the project team will consist of Ellie Anest or another qualified
consultant to be named by Ellie. Other resources will be added to the project
team as needed to meet the needs of New Motion management. If team members are
added, Ellie will discuss with Allan Legator their role on the project team.
 
This is an extension to the August 2, 2005 engagement letter, effective January
1, 2006.
 
I estimate my fees for these services will range from $100.00 per hour,plus a
reimbursement of reasonable and ordinary expenses including, but not limited to,
travel, meals and supplies. If unexpected circumstances arise that may result in
the incurrence of significant additional time, I will inform you immediately
and, if necessary, discuss any adjustments to my fees. The hours are limited to
a minimum of 10 hour per week with a maximum of 20 hours per week, until other
wise discussed and agreed upon with the CFO. These fees will be billed as the
work progresses and are payable Ellie Anest every week.
 
If the above terms and conditions meet with your approval, please sign and
return the enclosed copy of this letter. I am enthusiastic about the opportunity
to provide services to New Motion. Of course, should you have any questions or
comments, please do not hesitate to call me.
 
Very truly yours,
 
Ellie Anest
 
(949)350-6336

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ACCEPTANCE:
 
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