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Coach Capital LLC
EPS-D (2016), P.O. Box 02-5548
Miami, FL 33102 USA
Tel/Fax: (702) 973-1853

[exhibit10-1x1x1.jpg]

April 27, 2004

Mr. Alain Kardos, President
Image Innovations Holdings Inc.
615-100 Park Royal
West Vancouver, BC V7T 1A2

Dear Mr. Kardos:

We are pleased to confirm that we will advance funds to you on the following
basis:

Borrower: IMAGE INNOVATIONS HOLDINGS INC., a Nevada corporation     Loan:
$800,000.00     Term: 6 months     Interest Rate: 10% per annum payable monthly
for the first 4 months and 18% thereafter     Loan Fee: $8,000.00 payable on May
27, 2004 with the first interest payment

Negative Covenant: Borrower acknowledges that this loan is to be treated as a
first charge on the assets and undertaking of Borrower and its wholly-owned
subsidiary, Image Sports and Entertainment Inc. (a Delaware corporation), and
covenants not to grant any charges on the assets and undertaking of Borrower and
Subsidiary without the prior written consent of Lender.

If the foregoing is in order, please sign and return this letter below to
signify your agreement.

Yours very truly,

COACH CAPITAL LLC

/s/ Cornhill Services

Cornhill Services Ltd., Manager

Accepted and agreed.

IMAGE INNOVATIONS HOLDINGS INC.

 

/s/ Alain Kardos
Authorized Signatory

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