**Exhibit        10.1**

**EXPENSE        SHARING AGREEMENT**

**Agreement**
**Castle        Creek**

**RECITALS**

**Operating        Facilities**

**SERVICES        PROVIDED**

| 1. | Castle                  Creek shall provide the following Operating Facilities to WRC utilizing                  Castle Creek facilities and equipment located at 6051 El Tordo,                  Rancho                  Santa Fe, CA 92067. |
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|   | a. | Technology                  and Related Support.                  Castle Creek shall provide technology services including, but not                  limited                  to, telephone systems, data services, internet services, and other                  future                  business technology solutions that may be provided by Castle Creek                  for its                  own personnel with respect to its own operations as required by                  WRC, from                  time to time. |
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|   | b. | Facilities                  and Equipment Rental.                  Castle Creek shall provide office space, office furniture, office                  equipment, all leasehold improvements, janitorial and maintenance,                  facilities management, access to common areas including conference                  rooms,                  lunch rooms, lobby, rest room facilities,                  etc. |
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|   | c. | Other.                  Other miscellaneous items such as office supplies, facsimile, and                  copying                  machines, mail room support, and reasonable                  postage. |
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| 2. | Cost                  of Operating Facilities.                  Castle Creek will charge, and WRC will pay, fees equal to a flat                  ten                  percent (10%) of Castle Creek’s monthly expenses for the services provided                  under Section 1. At all times the fee shall represent a reasonable                  allocation of actual expenses that is proportionate to actual facilities,                  equipment and services provided to WRC. WRC shall not otherwise                  be                  required to make any payment or reimbursement to Castle Creek for                  any |
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| 3. | No                  Other Shared Expenses.                  WRC is solely responsible for all other expenses incurred by WRC                  for                  services provided by entities other than Castle Creek. WRC is not                  obligated to pay or reimburse Castle Creek for any expenses or                  obligations                  other than as provided under this                  Agreement. |
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**OTHER        PROVISIONS**

| 4. | Correction                  of Errors.                  Castle Creek and WRC will work in good faith together in selecting                  the                  best way to correct any errors. The cost of the correction, if                  significant, will be borne by the responsible party in accordance                  with                  this agreement. |
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| 5. | Term.                  This Agreement is effective from and after the September 1, 2005                  and shall                  continue thereafter until terminated by either party upon 30 days’ prior                  written notice (“**Termination                  Notice**”). |
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| 6. | Reports                  and Records. |
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|   | a. | Castle                  Creek will maintain mutually satisfactory documentary evidence                  in                  reasonable detail of the expenses paid by Castle Creek on behalf,                  or for                  the benefit, of WRC pursuant to this Agreement. When expenses are                  shared,                  Castle Creek will prepare and retain reasonable supporting evidence                  of its                  method of allocation of those expenses as between the parties.                  All of                  these books and records will be maintained for not less than three                  years                  after December 31 of the year in which they were created. |
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|   | b. | Upon                  reasonable request, during normal business hours, Castle Creek                  will                  provide to WRC and, as requested, the SEC or state securities regulatory                  authorities complete access to the books and records covered by                  this                  Agreement upon and only upon the assurance that such information                  disclosed                  to the regulators shall be accorded confidential treatment pursuant                  to the                  Freedom of Information Act, 5 U.S.C. §552(b)(4) and that it not be made                  available for inspection or copying except as compelled by applicable                  laws, rules, regulations, or order. |
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| 7. | Independent                  Relationship.                  Nothing is this Agreement will be deemed to constitute a partnership                  or                  other relationship between the parties other than the specific                  contractual                  relationship described here. |
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| 8. | Indemnification. |
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|   | a. | WRC                  will hold harmless, defend, and indemnify Castle Creek for, and                  will pay                  to Castle Creek the amount of any liability, cost, obligation,                  loss, fee,                  penalty, or expense (including costs of investigation and defense                  and                  reasonable attorneys’ fees), involving a third-party claim alleged or                  asserted to be in connection with or as |
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|   | b. | Castle                  Creek will hold harmless, defend, and indemnify WRC for, and will                  pay to                  WRC the amount of any liability, cost, obligation, loss, fee, penalty,                  or                  expense (including costs of investigation and defense and reasonable                  attorneys’ fees), involving a third-party claim alleged or asserted to be                  in connection with or as a result of the nonperformance or negligence                  of                  Castle Creek in providing Operating Facilities covered by this                  Agreement. |
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| 9. | Confidentiality.                  Except for disclosure to its attorneys, bankers, underwriters,                  lenders, or                  regulators, neither party will disclose any information obtained                  pursuant                  to this Agreement without the other party’s prior written approval. This                  will not, however, apply to information which (i) is generally                  available                  to the public other than as a result of a breach of this Agreement;                  (ii)                  becomes available on a nonconfidential basis from a source other                  than the                  other party or its affiliates or agents, which source was not itself                  bound                  by a confidentiality agreement; or (iii) which is required to be                  disclosed                  by law or pursuant to court or arbitrator’s                  order. |
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| 10. | Miscellaneous.                  This Agreement contains the entire agreement between the parties                  with                  respect to the subject matter of this Agreement. This Agreement                  may be                  amended from time to time, by mutual written agreement of the parties.                  The                  parties may add additional services to be performed by adding a                  schedule                  of additional services. |
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| 11. | Governing                  Law.                  This Agreement shall be governed by and construed in accordance                  with the                  laws of the State of California without regard to conflict of laws                  principles. |
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| 12. | Castle                  Creek.                  WRC shall make payments hereunder to Castle Creek Capital LLC,                  which shall                  allocate or apply proceeds hereunder to Castle Creek Advisors LLC                  as it                  reasonably deems equitable. The obligations of Castle Creek Capital                  LLC                  and Castle Creek Advisors LLC hereunder are joint and                  several. |
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|   | Castle                  Creek Capital LLC  |
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|   |                                       |   |
|   |                                       |   |
|   | By:                                        | /s/                  William J. Ruh |
|   |                                       |   |
|   | Its:                                       | Executive                  Vice President |
|   |                                       |   |
|   |                                       |   |
|   | Castle                  Creek Advisors LLC |
|   |                                       |   |
|   |                                       |   |
|   | By:                                        | /s/                  William J. Ruh |
|   |                                       |   |
|   | Its:                                       | Executive                  Vice President |
|   |                                       |   |
|   |                                       |   |
|   | WHITE                  RIVER CAPITAL, INC. |
|   |                                       |   |
|   |                                       |   |
|   | By:                                        | Martin                  J. Szumski |
|   |                                       |   |
|   | Its:                                       | Chief                  Financial Officer |