**Exhibit14**

**VUBOTICS, INC.**

**CODE OFETHICS**

Vubotics, Inc. (the “Company”)is committed to conducting our business in accordance with applicable laws,rules and regulations and the highest standards of business ethics, and to fulland accurate financial disclosure in compliance with applicable law. This Codeof Ethics, applicable to the Company’s Chief Executive Officer, Chief FinancialOfficer, and any Vice Presidents (or persons performing similar functions)(together, “Senior Officers”), sets forth specific policies to guide you in theperformance of your duties.

As a Senior Officer, youmust not only comply with applicable law; you also have a responsibility toconduct yourself in an honest and ethical manner; and you have leadershipresponsibilities that include creating a culture of high ethical standards andcommitment to compliance, maintaining a work environment that encouragesemployees to raise concerns, and promptly addressing employee complianceconcerns.

**COMPLIANCE WITH LAWS, RULES ANDREGULATIONS**

You are required tocomply with the laws, rules and regulations that govern the conduct of ourbusiness and to report any suspected violations in accordance with the sectionbelow entitled “Compliance With Code Of Ethics.”

**CONFLICTS OF INTEREST**

A conflict of interestoccurs when your private interests interfere in any way, or even appear tointerfere, with the interests of the Company. Your obligation to conduct theCompany’s business in an honest and ethical manner includes the ethicalhandling of actual or apparent conflicts of interest between personal andbusiness relationships. Before making any investment, accepting any position orbenefits, participating in any transaction or business arrangement or otherwiseacting in a manner that creates or appears to create a conflict of interest,you must make full disclosure of all facts and circumstances to, and obtain theprior written approval of, the Chair of the Audit Committee, if any, or theBoard of Directors.

**DISCLOSURES**

It is Company policy tomake full, fair, accurate, timely and understandable disclosure in compliancewith all applicable laws and regulations in all reports and documents that theCompany files with, or submits to, the Securities and Exchange Commission andin all other public communications made by the Company. As a Senior Officer,you are required to promote compliance with this policy by all employees and toabide by Company standards, policies and procedures designed to promotecompliance with this policy.

**COMPLIANCE WITH CODE OF ETHICS**

If you know of or suspecta violation of applicable laws, rules or regulations or this Code of Ethics,you must immediately report that information to any member of the AuditCommittee , if any, orthe Board of Directors. No one will be subject to retaliationbecause of a good faith report of a suspected violation.

Violations of this Codeof Ethics may result in disciplinary action, up to and including discharge. TheAudit Committee of the Board of Directors shall determine, or shall designateappropriate persons to determine, appropriate action in response to violationsof this Code.

**WAIVERS OF CODE OF ETHICS**

If you would like to seeka waiver of the Code of Ethics you must make full disclosure of your particularcircumstances to any member of the Audit Committee of the Board of Directors.Changes in and waivers of this Code of Ethics will be publicly disclosed asrequired by applicable law and regulations.

**NO RIGHTS CREATED**

This Code of Ethics is astatement of certain fundamental principles, policies and procedures thatgovern the Company’s Senior Officers in the conduct of the Company’s business.It is not intended to and does not create any rights in any employee, customer,supplier, competitor, shareholder or any other person or entity.

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