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                               Taurus Global, LLC
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                                 EXHIBIT 10.59


January 8, 2002

Mr. Richard Wade
President
Vertical Computer Systems, Inc.
6300 Wilshire Boulevard, Suite 1430
Los Angeles, CA 90048

Re:  Extension of Consulting Agreement

Dear Richard,

This is to confirm our agreement to extend the Consulting  Agreement  between us
dated July 11, 2001 ("Agreement") for an additional 6 month term,  commencing as
of today's date. All terms of the agreement are hereby incorporated and modified
only to the extent as set forth below.

         1.  Compensation  shall be $12,300 per month paid quarterly in advance.
             At the  option  of VCSY,  this fee may be  payable  in shares of S8
             common  stock of the company  valued at 95% of the average  closing
             price for the 3 trading days prior to issuance  (the "S8  Shares").
             Additionally,  VCSY shall issue Consultant  100,000 warrants on the
             same terms and conditions as in the Agreement.

         2.  To the extent that the sale of the above stock compensation  during
             the term of the  extension  results in greater than a 20% profit or
             loss than the above  monthly fee,  VCSY shall  recapture the excess
             profit  or  loss  and the  adjusted  payment  shall  be made by the
             appropriate  party  at  the  end of the  extension  period.  VCSY's
             payment,  if any, may be made in S8 Shares at VCSY's option. If the
             Consultant  has not sold the  stock as of the end of the  extension
             period, that stock will be deemed sold as of that date.  Consultant
             will  not  sell  any  stock  during  the  initial  45  days of this
             Agreement  and  Consultant  will  sell all of the S8  Shares  in an
             orderly and  non-disruptive  manner.  If,  during the course of the
             sale of S8 Shares,  Consultant  has reached a 20% profit  above the
             total fees due for the current quarter, Consultant shall return any
             excess S8 Shares to VCSY. In the event that VCSY issues  Consultant
             stock pursuant to an S8 registration,  Consultant  agrees that VCSY
             shall have the right to buy back those S8 Shares that have not been
             sold at the same price that those S8 Shares were originally  issued
             upon payment of any  outstanding  amounts of  consulting  fees that
             have  accrued.  Consultant  shall report to VCSY the results of the
             sale of the S8  Shares,  if any,  during  the  extended  term  with
             supporting documentation.




            6300 Wilshire Blvd., Suite 1430, | Los Angeles, Ca 91436
                   | Ph. (323) 658-4211 | Fax (323) 655-1920
                       Email: scalamandre@theusbridge.com

                              New York |Los Angeles

<PAGE>

         3.  VCSY may obtain through Consultant the services of Gary Flicker for
             design and  implementation  of  appropriate  financial  systems and
             personnel for $10,000,  payable in S8 stock at VCSY's option. Terms
             of  payment  and scope of  services  shall be agreed at the time of
             initiation of services.

Looking forward to assisting you in realizing the full potential of VCSY.

Vertical Computer Systems, Inc.                  Taurus Global, LLC



By:                                              By:
   --------------------------                       ----------------------------
Richard Wade                                        Franco Scalamandre
President                                           Manager