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EXHIBIT 10.60
 TECHNOLOGY RESEARCH AND DEVELOPMENT
ALLOWANCE AGREEMENT
between
Taiwan Kolin Company Limited
and
Syntax Groups Corporation
 1
    
    PARTIES
  2
    
    RECITALS
 ÖLEVIA
    Page 1 of 4




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3
    
    VOLUME INCENTIVE PROGRAM3.1.
    
    The Manufacturer agrees to pay the Allowance to Syntax, the calculation of which shall be 3%
of each monthly shipment of the Products.3.2.
    
    Syntax shall prepare a quarterly shipment report to specify the shipment of the Products
covering the last three months period and the total amount of the Allowance, and submit the
report to the Manufacturer for verification and confirmation.3.3.
    
    Upon confirmation of the Allowance agreed by both parties, the Manufacturer shall settle the
Allowance at the beginning of the following quarter by issuing a credit memorandum which shall
be applied to off-set the total outstanding account payable owed to the Manufacturer by
Syntax.4
    
    EXECUTION4.1.
    
    Upon execution of this Agreement:4.1.1
    
    This Agreement will be in full force from March 9, 2004 with continued executions till the
end of business relationship between the Manufacturer and Syntax with 90 days advance notice
by either party.4.1.2
    
    Such other and further documents as may be reasonably required to cause and effect the
transaction contemplated by this Agreement.5
    
    ACCESS OF INFORMATION
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6
    
    WARRANTIES OF SYNTAX6.1.
    
    Syntax hereby warrants and represents to the Manufacturing that Syntax is a corporation duly
organized, validly existing and in good standing under the laws of the State of California,
the U.S.A.6.2.
    
    There is no litigation, suit, proceeding, action, claim or investigation, at law or in
equity, pending, or to the best knowledge of Syntax, threatened against, or affecting in any
way, Syntaxs ability to perform its obligations as contemplated by this Agreement.6.3.
    
    In the event that any warranty or representation contained herein above is deemed
unenforceable under the laws of any jurisdiction, the remaining warranties and representations
to the extent they are enforceable shall remain in full force and effect, and the Manufacturer
and Syntax hereby agree that a court or arbitrator may cause these warranties and
representations concerning disclosure of confidential and sensitive business information to
the reasonable extent possible given the express intentions and agreements of the Manufacturer
and Syntax to have such warranties and representations construed and enforced.7
    
    WARRANTIES OF THE MANUFACTURER7.1.
    
    The Manufacturer hereby warrants and represents to Syntax that the Manufacturer is a
corporation duly organized, validly and in good standing under the laws of Taiwan.7.2.
    
    The Manufacturer hereby warrants that the Manufacturer has all requisite power and authority
to execute and perform its obligations under this Agreement and consummate the transactions
contemplated hereby.7.3.
    
    There is no litigation, suit, proceeding, action, claim or investigation, at law or in
equity, pending, or to the best knowledge of the Manufacturer, threatened against, or
affecting in any way, the Manufacturers ability to perform its obligations as contemplated by
this Agreement.
 
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Taiwan Kolin Company LimitedName:
    
    Roger KaoVice PresidentSigned:
    
    /s/ Roger KaoDate:
    
    03/09/04Syntax Groups CorporationName:
    
    James LiChief Executive OfficerSigned:
    
    /s/ James LiDate:
    
    3/9/2004
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