LEVALL FINANCE CORP. LLC

September 28, 2006

Mr.           Philip S. Pesin Auriga
Laboratories, Inc.  Chairman & CEO5555 Triangle Parkway, Suite 300  Norcross, GA
30092

Dear Mr. Pesin:

The
letter agreement shall amend that certain Senior Secured Promissory Note entered into by
and between Auriga Laboratories, Inc. (Company) and Levall Finance Corp. LLC
(LFC) dated as August 29, 2006 (the Note). This amendment shall be
deemed effective as of August 29, 2006.

Section
2 of the Note shall be amended and restated in its entirety as follows:

| | Section
2. Warrants. Concurrent herewith, the Company shall deliver to Holder a warrant
exercisable for 1,500,000 fully paid and non-assessable shares of the Companys
common stock at the exercise price of $1.92 in the form of warrant attached hereto as
Exhibit A.
| | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

The
first sentence of Section 3 of the Note shall be amended and restated in its entirety as
follows:

| | Section
3. Maturity. Upon the earlier of (i) the closing of a Qualified Financing (as defined
below), or (ii) December 15, 2006 (the Maturity Date), the entire outstanding
principal balance of, and all accrued and unpaid interest on, this Note shall mature and
be due and payable to the Holder by the Company.
| | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

The
following sentence shall be added to Section 5: The royalty obligation under this
Section 5 shall exist in perpetuity.

Section
6(d) shall be amended and restated in its entirety as follows:

| | (d)       
               Security Interest. This Note is a direct debt obligation of the Company
               and is secured by a first priority perfected security interest in all of the
               assets of the Company for the benefit of the Holder. Notwithstanding the
               foregoing, the first priority security provided by the Company hereby shall be
               on a pro-rata basis and pari passu to that certain senior secured note
               entered into by the Company and Aquoral Finance Corp. LLC dated as of September
               28, 2006.
| | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

Section
6(j) shall be amended and restated in its entirety as follows:

| | (j)       
               Seniority. This Note is pari passu in right of payment to that
               certain senior secured note entered into by the Company and Aquoral Finance
               Corp. LLC dated as of September 28, 2006 but is senior in right of payment to
               any and all other indebtedness of the Company.
| | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

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If
the Company is in agreement with these modifications, please sign below.

| | Very
truly yours,                                                      LEVALL FINANCE CORP.,
LLC                                                      By: Sorrento Financial Partners,
LLC, its manager
| | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| | /s/
Philip S. Pesin    Name:    Philip S. PesinManaging Member
| | --------------------------------------------------------------

AGREED AND ACCEPTED AURIGA
LABORATORIES, INC.

/s/ Philip S. Pesin Philip S.
PesinChairman & CEO