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                                                                   EXHIBIT 10.10


                                  AMENDMENT TO
                              EMPLOYMENT AGREEMENT

         AMENDMENT TO EMPLOYMENT AGREEMENT dated February 1, 1996, by and
between Surge Components, Inc., a New York corporation, with its principal place
of business at 1016 Grand Boulevard, Deer Park, New York 11729 (the "Company")
and Ira Levy residing at 2441 Riverside Dr., Wantagh, New York 11793 (the
"Executive").

                              W I T N E S S E T H :

         WHEREAS, the Company and the Executive entered into an employment
agreement dated February 1, 1996 (the "Agreement"), and

         WHEREAS, the Company, GDIS Acquisition Corp. ("GDIS") and Global
Datatel, Inc. ("GDI") have entered into an Asset Purchase Agreement, dated
December 8, 1999, pursuant to which GDIS will acquire substantially all of the
assets of GDI (the "GDI Acquisition"), and

         WHEREAS, under Section 3(d)(2) of the Asset Purchase Agreement the
Company agreed to amend the Agreement in accordance with a letter agreement with
the Executive, dated October 8, 1999, and

         WHEREAS, the Company, Mail Acquisition Corporation, and
MailEncrypt.com, Inc., have entered into a Merger Agreement and Plan of
Reorganization, dated February 11, 2000 (the "Merger Agreement"), whereby
MailEncrypt.com, Inc. will be merged with and into Mail Acquisition Corporation
with Mail Acquisition Corporation as the surviving corporation (the "Mail
Merger"), and

         WHEREAS, a merger agreement between Surge and Superus provides for the
reorganization (the "Reorganization") of the Company whereby the Company will be
merged with and into a newly formed Delaware corporation ("Superus Holdings,
Inc.") which shall be the successor (hereinafter, the "Company") to the Company
and the assets of the Company will be held by a wholly-owned subsidiary of
Superus Holdings, Inc. ("New Surge"), and

         WHEREAS, under Section 1.5(b)(iii) of the Merger Agreement, New Surge
is required to amend the Agreement.

         NOW, THEREFORE, in consideration of the mutual premises and agreements
contained herein and for other good and valuable consideration by each of the
parties, the parties hereby agree as follows:

         Section 1(b) of the Agreement will be amended to add the following
sentences at the end of the Section:

         "Commencing upon the execution of the Merger Agreement, Executive shall
continue to serve as President of the Company and maintain day-to-day
operational and managerial control over the Company's electronic components
business, however the Executive will resign as Chief Executive Officer.

         "Subsequent to the Reorganization, the Executive will be a member of
the Board of Directors of Superus Holdings, Inc. and the President and Chief
Executive Officer and a director of New Surge, a wholly owned subsidiary of
Superus Holdings, Inc., or such other name as the parties may agree."

         Section 4 of the Agreement is amended to add Subsection (e) as follows:


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         "(e) Increases to Base Salary. In the event that any other employee of
New Surge or any of its subsidiaries receives a base salary in excess of
$200,000.00, the Executive's Base Salary shall be increased commensurately so
that his Base Salary remains at all times as high or higher than that received
by any other employee of New Surge or its subsidiaries. In addition, promptly
following each anniversary of the Effective Time (as defined in the Merger
Agreement), provided that Executive has elected to continue his employment for
the succeeding year, the compensation committee of New Surge's Board of
Directors shall review Executive's Base Salary and implement such increase, if
any, as it shall determine is reasonable and appropriate; provided, however,
that in the event any other employee of New Surge or any of its subsidiaries has
received an increase to his or her base salary during the 12-month period
preceding such review of Executive's Base Salary, the amount of the increase to
Executive's Base Salary shall equal or exceed the amount of the greatest salary
increase received by any such other person."

         Section 12 of the Agreement is amended to read as follows:

         "(a) If, at any time during the term of this Agreement: (i) a
consolidation or merger of New Surge (other than in a consolidation or merger
where New Surge is the surviving company); (ii) the sale, lease, conveyance or
transfer of all or substantially all of the assets of New Surge; (iii) the
liquidation or dissolution of New Surge; or (iv) a "change of control" as
defined below, other than the GDI Acquisition and the Mail Merger, is proposed,
or if (v) the nature of New Surge's business materially changes, including, but
not limited to, if New Surge has insufficient funds to carry on its business;
then New Surge will give Executive written notice of the proposed transaction or
change, which notice shall contain the terms of the proposed transaction and the
identities of the parties, at least thirty (30) days before the proposed
transaction or change is to become effective (the "Notice Period").

         (b) Within the Notice Period, Executive may exercise a right of first
refusal to purchase, alone or in conjunction with Steven Lubman, all of the
outstanding common stock of New Surge. That exercise may be effected by giving
the Company notice of the Executive's exercise during the Notice period.
Executive will pay a purchase price equal to: (x) in a proposed transaction as
described in clauses (i), (ii) and (iv) in paragraph (a) above, the price that
would have been paid under the proposed transaction by the third party; and, (y)
in the event of a change as described in clause (iii) or (v) in paragraph (a)
above, the fair market value of the stock. In the exercise of his right of first
refusal pursuant to clause (y), Executive will provide the Company with an
independent appraisal from a recognized commercial broker or appraisal firm and
a fairness opinion stating that the proposed acquisition of New Surge, pursuant
to the right of first refusal, is fair to the Company's shareholders.

         (c) If at any time during the term of this Agreement, the Company
proposes to make, or receives a firm commitment of an underwriter regarding, a
public offering of its Class A Common Stock, Executive will receive a warrant to
purchase, at a nominal value, up to 9.5% of the Class A Common Stock of the
Company.

         (d) Notwithstanding the foregoing, in the event that Executive
voluntarily leaves the employment of New Surge at any time prior to a proposed
transaction in subparagraph (a) becoming effective, the provisions of
subparagraphs (b) and (c) above and subparagraph (c) below shall no longer be in
effect and shall be null and void.

         (e) In the event that a "change in control" occurs, as such term is
defined below, at any time during the term of this Agreement, the Executive may,
by written notice to the Company within sixty (60) days after the date of such
change of control, elect to terminate his employment with the Company within
sixty (60) days after such notice (the "Termination Date"). If the Executive
elects to terminate his employment pursuant to this Section 12 (d), the Company
shall pay the Executive, in addition to the remainder of his annual
compensation, a "parachute payment," as such term is defined in Section 280G of
the Internal Revenue Code of 1986, as amended, (the "Code") in an amount equal
to 2.99 times the Executive's annual compensation and other remuneration and
fringe benefits, if any. This amount shall be payable by the Company to the
Executive in one lump sum payment within sixty (60) days of the Termination
Date. The Executive shall be responsible for the payment of all income or excise
taxes which may become due as a result of the Company's payment to him of any
"excess parachute payments," as such phrase is defined in Section 280G of the
Code. A "change in control" shall be deemed to occur when the Executive is not
elected to the Board of Directors of New Surge and/or is not elected as an
officer of New Surge. A change of control shall also result when there has been
a change in

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the ownership following the Company's 1996 public offering, other than the GDI
Acquisition and the Mail Merger, of at least twenty five percent (25%) of the
issued and outstanding stock of the Company if such 25% is owned by a single
person or "Group" as defined in Section 13 of the Securities Exchange Act of
1934, as amended, or such other persons who become such Group or otherwise act
in concert, provided that any change of control set forth in this sentence shall
only be considered a change of control if such person(s) or such group is acting
in concert for purposes of changing or affecting the control and direction of
the Company, and such issuance was not approved by the executive, and/or would
result in a material change in the nature of New Surge's business."

         Section 5(d) of the Agreement is hereby amended to read as follows:

                         "(d) New Surge shall continue to maintain on behalf of
                         the Executive, the two existing life insurance
                         policies: (i) a one million dollar ($1,000,000) key man
                         life insurance policy, which names New Surge as the
                         beneficiary, and (ii) a one million dollar ($1,000,000)
                         split dollar key man life insurance policy, which names
                         New Surge as the beneficiary of seven hundred thousand
                         dollars ($700,000) and the Executive's choice of
                         beneficiary as the beneficiary of three hundred
                         thousand ($300,000) dollars."

Except as set forth herein, the Agreement, as amended, remains in full force and
effect.


         IN WITNESS WHEREOF, the parties hereto have duly executed this
Amendment as of the day of April 2000.


"EXECUTIVE"                              "COMPANY"

                                         SURGE COMPONENTS, INC.



/s/Ira Levy                              By: /s/Adam Epstein
-----------------------------                -----------------------------------
   Ira Levy                                  Adam Epstein, Chairman of the Board

ACCEPTED AND AGREED TO:
GLOBAL DATATEL, INC.


By: /s/ Richard Baker
    -------------------------
    Richard Baker, President



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