EXHIBIT 14



IMAGE TECHNOLOGY LABORATORIES, INC.

CODE OF ETHICAL CONDUCT



2 PREFACE



The honest, integrity, and sound judgment of principal executive
and financial officers is fundamental to the reputation and success of Image Technology Laboratories, Inc. (the "Company").
While All Employees, officers, and directors are required to adhere to the highest level of personal and business ethics, the
professional and ethical conduct of principal executive and financial officers is essential to the proper function and success
of the Company as a leading financial services provider.



Principal executive and financial officers hold an important and
elevated role in corporate governance. These individuals are key members of our management team, who are uniquely capable and
empowered to ensure that the interests of our stakeholders (including shareholders, customers, employees, suppliers, and residents
of the communities in which the Company operates) are appropriately balanced, protected, and preserved. Principal executive and
financial officers fulfill this responsibility by prescribing and enforcing the policies and procedures employed in the Company's
financial operations.



3 PRINCIPAL EXECUTIVE AND FINANCIAL OFFICERS CODE OF ETHICAL
CONDUCT



Principal executive and financial officers of the Company must:



| | · | Act with honesty
                                         and integrity, avoiding actual or apparent conflicts of interest in personal and professional
                                         relationships;
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| | · | Disclose any
                                         material transaction or relationship that could reasonably give rise to a conflict;
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| | · | Perform responsibilities
                                         with a view to causing periodic reports filed with the Securities and Exchange Commission,
                                         and other public communications, to contain information which is accurate, full, fair,
                                         relevant, timely and understandable;
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| | · | Provide colleagues
                                         with information that is accurate, complete, objective, relevant, timely and understandable;
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| | · | Comply with
                                         applicable laws, rules, and regulations of federal, state, and local governments and
                                         other appropriate private and public regulatory agencies;
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| | · | Act in good
                                         faith, with due care, competence, and diligence, without misrepresenting material facts
                                         or allowing independent judgment to be subordinated;
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| | · | Respect the
                                         confidentiality of information acquired in the course of employment;
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| | · | Share knowledge
                                         and maintain skills necessary and relevant to the Company's needs;
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| | · | Proactively
                                         promote ethical and honest behavior within the workplace;
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| | · | Assure responsible
                                         use of and control of all assets, resources, and information in possession of the Company;
                                         and
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| | · | Promptly report
                                         violations of this code.
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All principal executive and financial officers are expected to
adhere to the highest level of personal and business ethics at all times. The Audit Committee of the Board of Directors shall
have full authority to discipline any principal executive or financial officer as deemed appropriate. Any action of the Audit
Committee in this regard shall be reviewable by the full Board at the subject principal executive or financial officer's request.
Appropriate disciplinary actions include:



| | · | Termination;
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| | · | Required attendance
                                         at a ethics program;
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| | · | Disclosure/notation
                                         in employment record; and or Rescission of subject transaction.
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Violations shall be reported to the Audit Committee of the Board
of Directors. The Audit Committee of the Board of Directors shall have the sole and absolute discretionary authority to approve
any deviation or waiver from the Code of Ethical Conduct. Any waiver, and the grounds for such waiver, for a senior financial
officer shall be promptly disclosed through a filing with the Securities and Exchange Commission on Form 8-K. Additionally, any
change of this Code of Ethical Conduct shall be promptly disclosed to stockholders.



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