Exhibit 10.60

THIS NON-NEGOTIABLE PROMISSORY NOTE HAS NOT BEEN REGISTERED UNDER THE SECURITIES
ACT OF 1933. IT MAY NOT BE OFFERED OR TRANSFERRED BY SALE, ASSIGNMENT, PLEDGE OR
OTHERWISE UNLESS (I) A REGISTRATION STATEMENT FOR SUCH NON-NEGOTIABLE PROMISSORY
NOTE  UNDER THE  SECURITIES  ACT OF 1933 IS IN EFFECT  OR (II) THE  COMPANY  HAS
RECEIVED AN OPINION OF COUNSEL, WHICH OPINION IS SATISFACTORY TO THE COMPANY, TO
THE EFFECT THAT SUCH  REGISTRATION  IS NOT REQUIRED  UNDER THE SECURITIES ACT OF
1933.

                                 NON-NEGOTIABLE
                                 --------------
                                 PROMISSORY NOTE
                                 ---------------

PRINCIPAL: $20,000                                                 NEW YORK, NY
INTEREST:  10%                                                   MARCH 28, 2001

     FOR VALUE RECEIVED, the undersigned  WealthHound,  Inc., a corporation with
its principal address at 225 Broadway, Suite 910, New York, NY 10007 ("Maker" or
"Company") hereby promises to pay to the order of Atlas Capital  Services,  LLC,
whose address is 225  Broadway,  Suite 910, New York,  NY 10007  ("Payee"),  the
principal sum of Twnety Thousand  ($20,000.00) Dollars (the "Principal Amount"),
together  with  interest as set forth  herein (as the same may be  supplemented,
modified,  amended or restated from time to time in the manner provided  herein,
this "Note").  Interest on the Principal  Amount shall accrue at the rate of Ten
Percent (10%) per annum,  to be paid in lawful money of the United States at the
above address of the Payee or such other place as Payee may designate.

     1. Payment of Principal and Interest.  The Principal  Amount  together with
all interest  accruing  thereon shall be paid by the Maker to the Payee by April
6, 2001,  except that all of the Principal Amount and Interest  accruing thereon
shall be due upon the earlier of (i) the  occurrence of a Sale  Transaction  (as
defined  below),  or (ii) the  occurrence  of an Event of  Default  (as  defined
below).

     2.  Prepayment.  The Maker shall have the right to prepay this Note in full
at any time, or in part from time to time, without penalty or premium.  Any such
prepayment  shall  be  applied  first  to any  accrued  interest  to the date of
prepayment, and then to any remaining principal balance.

     3. Sale Transaction.

         3.1 A "Sale  Transaction"  shall be  deemed to have  occurred  upon the
happening of any of the following events:
<PAGE>

            (a)  (i) a  merger  or  consolidation  of the  Company  with or into
another  issuer;  or  (ii)  the  exchange  or sale  of all or a  portion  of the
outstanding  shares of the Company for  securities of another  issuer,  or other
consideration provided by such issuer or another party to such transaction;  and
in the case of  either  (i) or (ii),  the  Company's  shareholders  prior to the
transaction, do not possess,  immediately after such transaction,  more than 50%
of the voting power of the securities  issued and outstanding of any one or more
of the  following:  (x) the Company;  (y) such other  issuer;  or (z) such other
constituent party to the transaction; or

            (b) a sale (other than in the  ordinary  course of business) of more
than 90% of the  Company's  assets  to a third  party  not an  Affiliate  of the
Company immediately prior to such transaction.

         3.2 As used in this  Section 3, the  following  terms have the meanings
set forth below:

         3.2.1 "Affiliate" means a Person that directly,  or indirectly  through
one or more  intermediaries,  controls,  or is controlled by, or is under common
control with, such Person.

         3.2.2  "Person" means an individual,  a partnership,  a corporation,  a
trust,  a  joint  venture,  a  limited  liability  company,   an  unincorporated
organization,  a government  or any  department  or agency  thereof or any other
entity.

     4. Events of Default.  An "Event of Default"  shall be deemed to occur upon
the happening of any of the following  events:  (a) the Maker shall fail to make
any payment of any principal and interest  payable under this Note in the manner
or at the time provided for in this Note,  after 10 days written notice has been
given by Payee of such  failure  and Maker  shall not have  cured  such  failure
within such period; (b) the Maker shall become insolvent (however  evidenced) or
be unable,  or admit in writing its inability,  to pay its debts as they mature;
(c) the Maker shall make an assignment for the benefit of creditors,  or consent
to the appointment of a receiver; (d) the commencement of any proceedings by the
Maker  under any law or  statute  concerning  bankruptcy,  arrangement  of debt,
insolvency or readjustment of debt, or the  commencement of any such proceedings
without  the  consent  of  the  Maker  and  such   proceedings   shall  continue
undischarged  for a  period  of  sixty  (60)  days;  or  (e)  the  Maker  or its
shareholders approve a plan of liquidation for the Maker.

     5. Interest Upon Default.  Without limiting any other rights or remedies of
the Payee in accordance  with this Note or  applicable  law, in the event of the
occurrence of an Event of Default,  Payee,  at its election,  may accelerate and
demand  immediate  payment of the Principal and accrued  interest due under this
Note and  Payee  shall be  liable  for all such  amounts.  Maker  hereby  waives
presentment, demand, notice, protest, and the benefit of any homestead exemption
law of any state and all other  formalities  in  connection  with the  delivery,
acceptance, performance or enforcement of this Note.

                                      -2-
<PAGE>

     6.  Representations  by Payee. The Payee acknowledges that the Company will
rely on the information  and on the  representations  set forth herein,  and the
undersigned hereby represents, warrants and agrees that:

         6.1 The Payee is an  "Accredited  Investor",  as that  term is  defined
under Section 501(a) of Regulation D under the Act.

         6.2 The Payee has not  received  any  general  solicitation  or general
advertising regarding this Note.

         6.3 The Payee has sufficient  knowledge and experience in financial and
business  matters so that he or it is able to  evaluate  the merits and risks of
accepting  this Note as well as substantial  experience in previous  private and
public purchases of securities.

         6.4 The Payee  understands  that an investment in the Company  involves
significant  risk.  The Payee does not require the funds being used to invest in
the Company for his liquidity or other needs,  possesses the ability to bear the
economic  risk of holding the this Note  indefinitely  and can afford a complete
loss of its investment in the this Note.

         6.5 The Payee has had full  opportunity to ask questions of and receive
answers  from  the  Company  and its  officers  and  authorized  representatives
regarding  the  terms  and   conditions  of  this  Note  and  the   transactions
contemplated  hereby, as well as the affairs of the Company and related matters.
The Payee confirms that he does not desire to receive any further information.

         6.6 The Payee  understands  that this Note has not been  filed  with or
reviewed by the Commission nor the securities department of any state because of
the private or limited  nature of this offering as defined by  applicable  laws,
and that  this  Note has not been  registered  with  the  Commission  under  the
Securities Act of 1933, as amended,  nor with the  securities  department of any
state in reliance upon an exemption therefrom for non-public offerings.

         6.7 The Payee is a bona fide  resident of the state set forth above and
further represents that (a) if a corporation,  partnership,  trust or other form
of business  organization,  it has a principal office within such state; and (b)
if an individual, he has his principal residence in such state.

         6.8 The Payee  represents  and warrants that the Note is being acquired
for  investment  purposes and not with a view to or for a sale or  distribution.
The Payee  represents  that  there is no  contract,  undertaking,  agreement  or
arrangement with any person to sell, transfer or pledge to such person or anyone
else this Note or any part hereof,  and the Payee has no present  plans to enter
into such  contract,  undertaking,  agreement  or  arrangement  and will neither
directly or indirectly seek to assign, transfer or sell the same.

         6.9 The Payee  represents and warrants that he understands  and will be
responsible for all tax consequences resulting from or incident to this Note and
understands that acceptance of this Note may involve the imposition of tax based
on an original issue discount attributed hereto.

                                      -3-
<PAGE>

     7.  Governing  Law.  This Note  shall be  governed  by,  and  construed  in
accordance with, the laws of the State of New York, without regard to principles
of conflicts or choice of laws thereof.  This Note shall not be  interpreted  or
construed with any presumption  against the Payee by virtue of the Payee causing
this Note to be drafted.

     8. Amendments.  No amendment,  modification,  or waiver of any provision of
this Note nor consent to any departure by the Maker therefrom shall be effective
unless the same shall be in writing and signed by the Payee and the Maker.

     9. Successors And Assigns. This Note shall not be negotiable,  transferable
or  assignable  by the Payee  without  the prior  written  consent  of the Maker
whether by  operation of law or  otherwise.  This Note shall be binding upon the
Maker and its successors and permitted  assigns and the terms hereof shall inure
to the benefit of the Payee and its successors and assigns, if any.

     10.  Entire  Agreement.  This Note  sets  forth the  entire  agreement  and
understanding  of the Maker and the Payee with respect to the subject  matter of
this Note.

     11.  Waiver of the Right to Trial by Jury.  The  Maker  hereby  irrevocably
waives the right to trial by jury in any action,  suit,  claim,  counterclaim or
other  proceeding,  whether in  contract  or tort,  at law or in equity,  in any
manner connected with this note or any transactions  contemplated hereunder. The
exclusive jurisdiction of any disputes arising hereunder shall be in the federal
or state courts of the State of New York in New York County.

     12. Notices. Any notice,  request,  demand or other communication permitted
or required to be given hereunder  shall be in writing,  shall be sent by one of
the following  means to the addressee at the address set forth above (or at such
other  address as shall be  designated  hereunder by notice to the other parties
and persons receiving copies, effective upon actual receipt) and shall be deemed
conclusively  to have been given:  (a) on the first Business Day (as hereinafter
defined)  following  the day timely  deposited  with  Federal  Express (or other
equivalent  national  overnight courier) or United States Express Mail, with the
cost of delivery  prepaid;  (b) on the fifth Business Day following the day duly
sent by certified or registered  United States mail,  postage prepaid and return
receipt  requested;  or (c) when otherwise  actually delivered to the addressee.
Copies  may be  sent by  regular  first-class  mail,  postage  prepaid,  to such
person(s)  as a party may direct from time to time by notice to the others,  but
failure or delay in sending  copies  shall not affect the  validity  of any such
notice, request, demand or other communication so given to a party. For purposes
hereof,  "Business  Day"  shall  mean any day  during  which  banks are open for
business  in New York,  New York,  other than any  Saturday,  Sunday or a day on
which commercial banks in New York State are authorized or required to close.


                                      -4-
<PAGE>

     IN WITNESS  WHEREOF,  the Maker and Payee have executed this Note as of the
date first written above.

MAKER:                                                        PAYEE:

WEALTHHOUND, INC.                           ATLAS CAPITAL SERVICES, LLC


By:/s/ Robert Schechter                     By: /s/ Seth Fishman
   ---------------------------------           ---------------------------------
     Name: Robert A. Schechter                  Name: Seth S. Fishman
     Title: Secretary                           Title: President

                                      -5-