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Exhibit 10.100





                                December 26, 2002


Stephen Rossetti
5408 Duvall Drive
Bethesda, MD  20816

RE: EXECUTIVE AGREEMENT/GIS

Dear Stephen,

         On behalf of Government  Internet Systems,  Inc., a Nevada  corporation
(the  "Company"),  I am pleased to confirm your appointment as CEO and Treasurer
of Government  Internet  Systems,  Inc., a Nevada  corporation  (the  "Company")
effective as of November 11, 2002, and your acceptance of such appointment.  The
Company  looks  forward to your future  success as an  executive of the Company.
Pursuant to this letter agreement, you and we hereby confirm the following:

1. You will serve as CEO of the Company for six (6) months from the date hereof.

2. In the event Company actually receives (a) a minimum of $2,500,000 of funding
or (b) sales in excess of  $1,000,000  in the next six (6) months  from the date
hereof,  then you shall have thirty (30) days to give the Company notice of your
acceptance  of  your  full  time  engagement  as CEO  and to  the  terms  of the
Employment  Agreement,  attached hereto as Attachment A and incorporated by this
reference. The effective date (the "Effective Date") of the Employment Agreement
will be on the date of your  acceptance  after either (a) or (b) occurs.  In the
event that  neither  (a) nor (b) has  occurred  within six (6) months  after the
execution  of this  letter  agreement,  then  either  party may  terminate  this
Agreement upon thirty (30) days notice to the other party.

3. During the term of this letter agreement, you expressly acknowledge and agree
that the terms of this  letter  agreement  shall  control  until the  Employment
Agreement becomes effective.  In addition,  unless and until all of the terms of
the Employment Agreement become effective,  the Company shall have no obligation
to pay the salary and benefits  specified in Paragraphs  3.1, and 3.6, 4.1, 4.2,
4.3, and 4.4, nor shall Executive be obligated under Section 3.5.



4.  During  the term of the  letter  agreement,  the  parties  agree  that  only
Paragraphs 1, 3.3,  3.4,  3.7, 4.5, 5, 6, 7, 8, 9, 10, and 11 of the  Employment
Agreement be incorporated as terms of this letter agreement.  In accordance with
Paragraph 3.3 of the Employment Agreement, respectively, the Company expressly



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acknowledges  and confirms you shall  receive one thousand  (1000) shares of the
twenty-five thousand (25,000) authorized common stock shares of the Company (the
"Shares"), subject to the terms of the Buyback Agreement (attached as Attachment
B and incorporated  herein by this reference),  dated December 26, 2002, between
Vertical and you (in accordance with Paragraph 3.3 of the Employment  Agreement.
The  Company  shall  reimburse  you for  reasonable  travel  and other  expenses
incurred in the course of  performing  services  hereunder.  You will receive no
other compensation for your services as an executive of the Company until either
of the events specified in Paragraph 2, Section (a) or (b) occurs.

5. You agree that you will  execute,  and deliver to an officer of the  Company,
the  Company's  Confidentiality  and  Development  Agreement,  which is attached
hereto as Attachment C and incorporated  herein by this reference.  In addition,
you will abide by the Company's  strict policy that  prohibits any new employee,
consultant  or advisor from using or bringing  with him or her from any previous
employer any confidential information, trade secret, or proprietary materials or
processes of such employer.

         Again, let me indicate how pleased we all are to extend this offer, and
how much we look forward to working together. Please indicate your acceptance by
signing and returning the enclosed copy of this letter agreement and the affixed
attachments.  Only a written  agreement signed by the Company and you can modify
or amend this letter agreement.


Very truly yours,


ACCEPTED AND AGREED:


GOVERNMENT INTERNET SYSTEM, INC.

By: _______________________________
         Victor Weber, President


STEPHEN ROSSETTI

By: _______________________________
         Stephen Rossetti, an individual




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                                  ATTACHMENT A

                              EMPLOYMENT AGREEMENT




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                                  ATTACHMENT B

                               BUY BACK AGREEMENT




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                                  ATTACHMENT C

                                     WARRANT




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                                  ATTACHMENT D

                    CONFIDENTIALITY AND DEVELOPMENT AGREEMENT