**Exhibit14**

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**VUBOTICS,INC.**

**CODE OFETHICS**

 

Vubotics, Inc. (the “Company”) is committedto conducting our business in accordance with applicable laws, rules and regulationsand the highest standards of business ethics, and to full and accuratefinancial disclosure in compliance with applicable law. This Code of Ethics,applicable to the Company’s Chief Executive Officer, Chief Financial Officer,and any Vice Presidents (or persons performing similar functions) (together, “SeniorOfficers”), sets forth specific policies to guide you in the performance ofyour duties.

 

As a Senior Officer, you must not only complywith applicable law; you also have a responsibility to conduct yourself in anhonest and ethical manner; and you have leadership responsibilities thatinclude creating a culture of high ethical standards and commitment tocompliance, maintaining a work environment that encourages employees to raiseconcerns, and promptly addressing employee compliance concerns.

 

**COMPLIANCE WITH LAWS, RULES ANDREGULATIONS**

 

You are required to comply with the laws,rules and regulations that govern the conduct of our business and to report anysuspected violations in accordance with the section below entitled “ComplianceWith Code Of Ethics.”

 

**CONFLICTS OF INTEREST**

 

A conflict of interest occurs when yourprivate interests interfere in any way, or even appear to interfere, with theinterests of the Company. Your obligation to conduct the Company’s business inan honest and ethical manner includes the ethical handling of actual orapparent conflicts of interest between personal and business relationships.Before making any investment, accepting any position or benefits, participatingin any transaction or business arrangement or otherwise acting in a manner thatcreates or appears to create a conflict of interest, you must make fulldisclosure of all facts and circumstances to, and obtain the prior writtenapproval of, the Chair of the Audit Committee or the Board of Directors.

 

**DISCLOSURES**

 

It is Company policy to make full, fair,accurate, timely and understandable disclosure in compliance with allapplicable laws and regulations in all reports and documents that the Companyfiles with, or submits to, the Securities and Exchange Commission and in allother public communications made by the Company. As a Senior Officer, you arerequired to promote compliance with this policy by all employees and to abideby Company standards, policies and procedures

 

 

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designed to promote compliance with thispolicy.

 

**COMPLIANCE WITH CODE OF ETHICS**

 

If you know of or suspect a violation ofapplicable laws, rules or regulations or this Code of Ethics, you mustimmediately report that information to any member of the Audit Committee of theBoard of Directors. No one will be subject to retaliation because of a goodfaith report of a suspected violation.

 

Violations of this Code of Ethics may resultin disciplinary action, up to and including discharge. The Audit Committee ofthe Board of Directors shall determine, or shall designate appropriate personsto determine, appropriate action in response to violations of this Code.

 

 

**WAIVERS OF CODE OF ETHICS**

 

If you would like to seek a waiver of theCode of Ethics you must make full disclosure of your particular circumstancesto any member of the Audit Committee of the Board of Directors. Changes in andwaivers of this Code of Ethics will be publicly disclosed as required byapplicable law and regulations.

 

**NO RIGHTS CREATED**

 

This Code of Ethics is a statement of certainfundamental principles, policies and procedures that govern the Company’sSenior Officers in the conduct of the Company’s business. It is not intended toand does not create any rights in any employee, customer, supplier, competitor,shareholder or any other person or entity.

 

 

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