**REDACTED        AS FILED**

**Exhibit        10.21**

**NOTE:        [*]* signifies redacted portions for which confidential treatment is        requested.**

**SPARE        PARTS SALES AND AUTHORIZATION AGREEMENT**

** **

**WHEREAS**

**WHEREAS**

**WHEREAS**

**WHEREAS,        **

**NOW,        THEREFORE**

**1.        SCOPE **

**2.        PARTS, PURCHASE PRICE AND PAYMENT**

----

| a) | shall                  buy Parts [at the applicable Purchase Price] listed in Appendix                  1 which is                  compiled from current stock as of the Effective Date in Mechanicsburg                  as                  attached in Appendix 1.1 and available stock in Ozark as attached                  in                  Appendix 1.2. |
|----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| b) | shall                  purchase any inventory received after initial transfer through                  separate                  purchase orders, new part receipts of Parts in transit on the Effective                  date, i.e. from suppliers and                  Buyers. |
|----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| c) | shall                  buy all available Philips panel crates at agreed price as listed                  in                  Appendix 2 |
|----|-----------------------------------------------------------------------------------------------------------------------------------------|

| d) | shall                  buy all current available Philips broken Flat panel products with                  broken                  or defective panels that are complete units, and in good condition                  other                  than the broken or defective panels at agreed price as listed in                  Appendix                  3. |
|----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

**$**
**[*]***

**[*]*%**
**[*]***

**[*]***

| a) | Vance                  Baldwin will assume the financial liability for any invoices for                  open                  orders which Philips has placed for the purpose of supplying Buyers,                  that                  are not yet received on the Effective Date, but in transit from                  the                  vendors all of which are listed in Appendix                  5. |
|----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| a) | Vance                  Baldwin recognizes that Philips will continue to incur staff expense                  to                  support the parts business (supplier relation management) and also                  recognizes that a portion of that labor expense is in support of                  Vance                  Baldwin Electronics. Vance Baldwin will reimburse Philips **[*]***%                  of the salary and related benefits of the primary parts support                  leaders                  that remain on Philips payroll for up to **[*]***                  Philips employees. This reimbursement will take place on a monthly                  basis                  based on statements of such costs presented to Vance Baldwin by                  Philips. |
|----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| b) | Vance                  Baldwin will continue to buy complete flat panel products with                  broken or                  defective panels from Philips when at Philips’ request and when made                  available based on agreed price as listed in Appendix                  3. |
|----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| c) | In                  case of free of charge defective Part repairs or replacements by                  the                  Supplier when within the supplier’s warranty conditions, Vance Baldwin                  agrees, to pay Philips **[*]***%                  of the then current standard cost of the repaired or replaced Part.                  Vance                  Baldwin will report free of charge Part sales monthly as formatted                  in                  Appendix 15. Payment will be initiated through Philips                  invoice. |
|----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| d) | Vance                  Baldwin agrees to pay Philips a percentage of the consumer exchange                  product value, based on Philips’ then current factory price (“MLO”), in                  case of product exchanges due to (i) Parts on backorder, and (ii)                  Parts no                  longer available (“NLA”). The payment percentage is linked to the                  improvement results as agreed in the monthly business review meeting                  (“BRM”) and specified in Appendix 14. Payment will be initiated through                  Philips invoice**.** |
|----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

**3.        REPRESENTATIONS **

| a) | it                  is regularly engaged in the business of purchasing and reselling                  material                  similar to the Parts, which are the subject of this Agreement,                  and has the                  requisite experience, facilities and qualified personnel to perform                  its                  obligations under this Agreement. |
|----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| b) | it                  will fulfill its obligations hereunder in compliance with all applicable                  laws, and with all terms and conditions of this                  Agreement. |
|----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| c) | it                  has obtained and shall maintain in effect, at all times during                  the term of                  this Agreement, all permits and licenses required, if any, for                  performance                  of its obligations under this                  Agreement. |
|----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| d) | it                  shall continue to provide Parts and return possibilities to the                  Buyers                  with at least a service level comparable with Philips service levels                  to                  Buyers as defined in key performance indicators (“KPI’s”) in Appendix 16                  and further, upon similar or reasonable commercial                  terms. |
|----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| a) | it                  has valid title to the initial on hand inventory of Parts and any                  other                  parts transferred from Philips to Vance Baldwin, that the Parts                  are free                  from any encumbrances such warranties excluding the implied warranties                  of                  merchantability fitness for a particular purpose and non                  infringement. |
|----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| b) | it                  will use all reasonable efforts to ensure continuity of supply                  from                  Philips suppliers to Vance Baldwin. Vance Baldwin also has the                  right to                  source any item though a vendor of their choosing as long as the                  item                  meets Philips specifications and quality. |
|----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| c) | it                  shall send a vendor change file to Buyers to permit Buyers to change                  the                  source information to facilitate Buyers ordering directly from                  Vance                  Baldwin. Philips will transfer its Service Business Portal domain                  name to                  Vance Baldwin to refer any Buyer for Philips Parts to Vance Baldwin                  and                  will perform any reasonable task to otherwise promote the availability                  of                  the Parts from Vance Baldwin. Philips shall exclusively refer Buyers                  to                  Vance Baldwin for Parts in North                  America. |
|----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| d) | Philips                  hereby appoints Vance Baldwin as their preferred authorized OEM                  distributor for digital electronics spare parts for Philips products                  in                  North America generally applicable to design year ending in 2008..                  Vance                  Baldwin shall be entitled to hold itself out as, and promote itself,                  as                  such preferred authorized distributor. |
|----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| **4.** | **OBLIGATIONS** |
|--------|-----------------|

| 4.1 | Vance                  Baldwin is obligated to: |
|-----|-------------------------------------------------|

| a) | own                  Parts inventory and assume full obsolescence risk and management                  after the                  initial purchase of Philips inventory and inventory currently on                  order                  with vendor. |
|----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| b) | manage                  and resolve account payable balances with all suppliers with full                  financial ownership. |
|----|---------------------------------------------------------------------------------------------------------------------------------|

| c) | plan                  and order Parts during the initial, replenishment and EOL phase                  of Philips                  products. |
|----|----------------------------------------------------------------------------------------------------------------------------------------------|

| d) | actively                  seek alternative sources when Parts are NLA from current                  suppliers. |
|----|----------------------------------------------------------------------------------------------------------------|

| e) | provide                  and package all Parts according to Philips                  specifications. |
|----|------------------------------------------------------------------------------------------------------|

| f) | manage                  and resolve account receivable balances with all Buyers with full                  financial ownership. |
|----|---------------------------------------------------------------------------------------------------------------------------------|

| g) | ship                  Parts internationally. Shipping charges are allowable to all international                  customers except Canada and US                  territories. |
|----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| h) | maintain                  a similar web Parts look up and order capabilities for Buyers as                  currently                  provided by Philips. Similar order referrals for analog parts to                  Andrews                  will be maintained by Vance Baldwin. |
|----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| i) | collect                  and upload Parts sales data to Philips designated database from                  ServicePower daily. |
|----|-------------------------------------------------------------------------------------------------------------------------------|

| j) | report                  new and changed Part pricing when available to Philips designated                  database                  from ServicePower. |
|----|---------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| k) | make                  prepaid return labels available for all designated core Parts to                  support                  new and defective core returns. |
|----|------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| l) | report                  core Part returns which are showing signs of customer induced damage,                  no                  fault found, missing components and uploads results to Philips                  designated                  database daily. |
|----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| m) | own                  and manage defective Parts repair                  process. |
|----|----------------------------------------------------------------------------------|

| n) | sell                  Parts to Philips authorized call center for consumer drop ship                  and to                  Philips authorized depot at master distributor                  discount. |
|----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| o) | acknowledge                  that suggested maximum Parts prices for Buyers are set forth on                  in                  Appendix 1 and as outlined in the suggested pricing table from                  Appendix                  11, provided however that Vance Baldwin is free to set its own                  selling                  prices. |
|----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| p) | chair                  the monthly BRM where Vance Baldwin will present performance and                  KPI’s and                  will show an in-depth analysis and plan for improvements where                  necessary.                  The topics of discussion during the monthly BRM are outlines in                  Appendix                  17. |
|----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| q) | provide                  reports to Philips on Parts order book, past due orders and supplier                  delivery performance, Parts backorder, Parts inventory and Parts                  supply                  performance to Buyers on an agreed to timing as defined in Appendix                  15. |
|----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 4.2 | Philips                  is obligated to: |
|-----|-------------------------------------------|

| a) | provide                  current Part service bills of materials (“SBOMs”), as listed in Appendix                  6, Part substitutions, as listed in Appendix 7 and Parts suppliers,                  as                  listed in Appendix 8. |
|----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| b) | provide                  supplier contact and order terms and conditions for all Parts,                  as listed                  in Appendix 9 and the warranty repair agreements, as listed in                  Appendix                  10. |
|----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| c) | provide                  Philips agreed supplier Parts cost, and vendor location updates                  when                  available as stored in lightning stroke database                  (“LSDB”). |
|----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| d) | provide                  suggested maximum Part authorized ASC price in Appendix 1 and Buyer                  discounts as listed in Appendix 11 and will determine on maximum                  Parts                  reimbursement with authorized service centers                  (“ASCs”). |
|----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| e) | provide                  initial and last time buy (“LTB") notices for the Philips                  Parts. |
|----|------------------------------------------------------------------------------------------------------------------|

| f) | provide                  suggested new and defective Part return terms and conditions as                  listed in                  Appendix 12. |
|----|---------------------------------------------------------------------------------------------------------------------------------------------------|

| g) | provide                  packaging spec’s for panel Parts as listed in Appendix                  13. |
|----|------------------------------------------------------------------------------------------------------------|

| h) | Sell                  broken panel complete products to Vance Baldwin when available                  and when                  requested. |
|----|--------------------------------------------------------------------------------------------------------------------------------------------|

----

| i) | Provide                  service manuals for all Philips products which these Parts                  support. |
|----|---------------------------------------------------------------------------------------------------------------|

**5.        CONFIDENTIALITY **

**6.        SHIPPING; INSPECTION **

**7.        TITLE; RISK OF LOSS **

**8.        LIMITATION OF LIABILITY **

**9.        RELATIONSHIP OF PARTIES **

----

**10.        ENTIRE AGREEMENT**

**11.        SEVERABILITY **

**12.        WAIVER **

**13.        SUCCESSORS & ASSIGNS **

**14.        FORCE MAJEURE **

----

**15.        THIRD-PARTY BENEFICIARIES **

**16.        NOTICES **

| Vance                  Baldwin           |   | Philips                                             |
|------------------------------------------|--------|-----------------------------------------------------|
| Attn:                  Robert Coolidge   |   | Attn:                  Consumer Care Manager        |
| President                                |   | Consumer                  Lifestyle                 |
| Vance                  Baldwin           |   | Philips                  Electronics NA Corporation |
| 7060                  State Road 84, #12 |   | 1600                  Summer Street                 |
| Ft                  Lauderdale, FL 33317 |   | Stamford,                  CT 06905                 |
|                                     |   |                                                |
| Attn:                  Steven Miller     |   |                                                |
| Chief                  Operating Officer |   |                                                |
| Encompass                  Group         |   |                                                |
| 1655                  Lakes Parkway      |   |                                                |
| Lawrenceville,                  GA 30043 |   |                                                |

**17.        COMPLIANCE WITH LAWS **

**18.        GOVERNING LAW **

----

**19.        SURVIVING OBLIGATIONS **

**20.        BINDING DOCUMENTS **

**21.        APPENDICES**

| 1. | Parts                  inventory (Part number, quantity, ump code, subclass code. date                  of birth,                  standard cost, EOL indicator, past 12 months demand, extended                  cost) |
|----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 1.1. | Mechanicsburg                  inventory |
|--------|------|------------------------------------------|

|   | 1.2. | Ozark                  available inventory |
|--------|------|--------------------------------------------|

| 2. | Panel                  crate (Crate size, discount, quantity, extended                  cost) |
|----|-----------------------------------------------------------------------------------------------|

| 3. | Broken                  products list (model, quantity, price, discount, extended                  cost) |
|----|----------------------------------------------------------------------------------------------------------|

| 4. | Defective                  product at PTS (Part number,                  quantity) |
|----|------------------------------------------------------------------------------------|

| 5. | Open                  orders for Buyers needs (purchase order number, Part number, quantity,                  supplier, order date, expected receipt date, standard cost, purchase                  order                  price) |
|----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 6. | Service                  bill of material (“SBOM”) - (model number, serial number, location code,                  Part number, description). |
|----|-----------------------------------------------------------------------------------------------------------------------------------------------------------|

| 7. | Parts                  substitution list (Part number, substitution Part number , hard/soft                  sub                  criteria) |
|----|---------------------------------------------------------------------------------------------------------------------------------------------|

| 8. | Part                  suppliers (Part number, supplier funloc, supplier part                  number) |
|----|-------------------------------------------------------------------------------------------------------|

| 9. | Supplier                  contracts terms and conditions |
|----|----------------------------------------------------------|

| 10. | Supplier                  warranty conditions |
|-----|-----------------------------------------------|

| 11. | Suggested                  Parts price matrix and discount table, Buyer list and discount                  code |
|-----|-----------------------------------------------------------------------------------------------------------------|

| 12. | New                  and defective Part return process |
|-----|--------------------------------------------------------|

| 13. | Packaging                  specifications |
|-----|-------------------------------------------|

| 14. | Vance                  Baldwin obligation for Part                  shortage |
|-----|------------------------------------------------------------------------------|

| 15. | Reporting                  formats |
|-----|------------------------------------|

| 16. | KPI’s |
|-----|-------------|

| 17. | Monthly                  BRM discussion topics |
|-----|------------------------------------------------|

| 18. | Nondisclosure                  Agreement |
|-----|------------------------------------------|

**22.        TERMINATION**

----

**[*]***
**[*]***

**23.        NONSOLICITATION**

**IN        WITNESS WHEREOF**

| Philips                Consumer Lifestyle               |                                            | Vance                Baldwin, Inc.                |
|---------------------------------------------------------|-------------------------------------------------|---------------------------------------------------|
|                                                    |                                            |                                              |   |   |
| By:                                                     | /s/                  Adam Sherry by Erin Thomas |                                              | By: | /s/                  Robert Coolidge |
| Name:                  Adam Sherry,                     |                                            | Name:                  Robert Coolidge,           |
| Title:                  Vice President Consumer Care    |                                            | Title:                  President                 |
|                                                    |                                            |                                              |
| Philips                  Consumer Lifestyle             |                                            | Encompass                  Group Affiliates, Inc. |
|                                                    |                                            |                                              |
|                                                    |                                            |                                              |
| By:                                                     | /s/                  Toon Clerckx               |                                              | By: | /s/                  Steven J. Miller |
| Name:                  Toon Clerckx                     |                                            | Name:                  Steven J. Miller,          |
| Title:                  Senior Vice President & CFO |                                            | Title:                  Chief Operating Officer   |

----

**APPENDIX        1**

|   | · | Mechanicsburg                  inventory |
|--------|--------|------------------------------------------|

|   | · | Ozark                  available inventory |
|--------|--------|--------------------------------------------|

----

**APPENDIX        2**

|   | • | Existing                  crates sold at **[*]***%                  of cost: LCD/PDP crates |
|--------|---------|---------------------------------------------------------------------------------------------|

|   | – | 42”                  crates = $**[*]***                  per piece |
|--------|---------|--------------------------------------------------------------------------|

|   | – | 50”                  crates = $**[*]***,-                  per piece |
|--------|---------|----------------------------------------------------------------------------|

|   | – | 63”                  crates = $**{*}***,-                  per piece |
|--------|---------|----------------------------------------------------------------------------|

|   | • | New                  crates sold at **[*]***%                  of cost |
|--------|---------|------------------------------------------------------------------------|

|   | – | 42”                  carets = $**[*]***,-                  per piece |
|--------|---------|----------------------------------------------------------------------------|

|   | – | 50”                  crates = $**[*]***,-                  per piece |
|--------|---------|----------------------------------------------------------------------------|

|   | – | 63”                  crates = $**[*]***,-                  per piece |
|--------|---------|----------------------------------------------------------------------------|

----

**APPENDIX        3**

|   | • | Scrap                  product sales - qty*MLO*x% |
|--------|---------|---------------------------------------------------|

|   | – | 2k8                  product range / current year: MLO***[*]***% |
|--------|---------|------------------------------------------------------------------|

|   | – | 2k7                  product range / last year: MLO***[*]***% |
|--------|---------|---------------------------------------------------------------|

|   | – | 2k6                  product range / 2 years old: MLO***[*]***% |
|--------|---------|-----------------------------------------------------------------|

|   | – | Etc...                  with **[*]***%                  decrements |
|--------|---------|------------------------------------------------------------------------|

----

**APPENDIX        4**

----

**APPENDIX        5**

----

**APPENDIX        6**

----

**APPENDIX        7**

----

**APPENDIX        8**

----

**APPENDIX        9**

----

**APPENDIX        10**

----

**APPENDIX        11**

**Suggested        Parts sales price matrix**

| *[Cost                  x]*         |   |   | **Remotes**                        |   |   | **<100$ ASC price** |   |   | **>100$** |   |   | **Panels** |   |   | **Philips Price codes** |   |
|-------------------------------------|--------|--------|------------------------------------|--------|--------|----------------------------------|--------|--------|--------------|--------|--------|------------|--------|--------|-----------------------------------|--------|
| ASC                  pricing        |   | $      | **[*}***flat                  rate |   |   | X[***]***                        |   |   | X**[*]***    |   |   | X**[*]***  |   |   | L                                 |   |
|                                |   |   |                               |   | $      | 1 minimum price        |   |   |         |   |   |       |   |   |                              |   |
|                                |   |   |                               |   |   |                             |   |   |         |   |   |       |   |   |                              |   |
| **Discount                  table** |
| *[ASC                  price x]*    |   |   | **Remotes**                        |   |   | **<100$**                     |   |   | **>100$** |   |   | **Panels** |   |   | **Philips Price codes** |   |
| Master                  distributor |   |   | X**[*]***                          |   |   | X**[*]***                        |   |   | X**[*]***    |   |   | X**[*]***  |   |   | I,                  T             |   |
| Distributor                         |   |   | X**[*]***                          |   |   | X**[*]***                        |   |   | X**[*]***    |   |   | X**[*]***  |   |   | C,                  K, M          |   |
| Non                  auth ASC       |   |   | X**[*]***                          |   |   | X**[*]***                        |   |   | X**[*]***    |   |   | X**[*]***  |   |   | B,                  F             |   |
| List                  price         |   |   | X**[*]***                          |   |   | X**[*]***                        |   |   | X**[*]***    |   |   | X**[*]***  |   |   | A                                 |   |

----

**APPENDIX        12**

**PHILIPS**

|                                                            |                                         | New*                                                                                       |                                                     | (Restock)        |    | Defective**                 |                   | DUD***                      |
|-----------------------------------------------------------------|----------------------------------------------|--------------------------------------------------------------------------------------------|----------------------------------------------------------|------------------|---------|-----------------------------|-----------------------------|-----------------------------|
| Consumer                                                        |                                         | 30                    days                                                                 |                                                     | 15               | %       | 90                    days  |                        | 90                    days  |
| ASC                                                             |                                         | 30                    days31                    -90 days                                   |                                                     | 015              |  % | 90                    days  |                        | 90                    days  |
| ASC                    Select+                    Aaron’s |                                         | 60                    days 61                    -90 days 91                    - 120 days |                                                     | 015 † | %       | 90                    days  |                        | 90                    days  |
| MasterDistributor                                               |                                         | 30                    days                                                                 |                                                     | 15               | %       | 120                    days |                        | 120                    days |
|                                                            | National                    PartsFidelitone  |                                                                                       | 30                    days                               |             | 15      | %                           | 120                    days |                        | 120                    days |
| ASD                                                             | Circuit                    CityRent-A-Center |                                                                                  | 30                    days31                    -90 days |        | 015     |  %                     | 90                    days  |                   | 90                    days |

| *****       | Only                    new returns have restocking fees. Fees will be waived                    if:     |
|-------------|----------------------------------------------------------------------------------------------------------|
|        |                      1)                                                                             | Wrong                    part was shipped |
|        |                      2)                                                                             | Wrong                    part was given by Tech Support |
| ******      | All                    defective returns must have a reorder                                             |
| *******     | All                    parts with a DUD value are shipped with a prepaid return                    label |
| **†** | Note:                    Approval required                                                               |

| CONFIDENTIAL | April                      11, 2008 |
|--------------|-------------------------------------|

----

**APPENDIX          13**

----

**APPENDIX        14**

|   | a. | **[*]***%                  -                  Vance Baldwin agrees to pay Philips **[*]***%                  of consumer product exchange value in case a Part is end of life                  (“EOL”),                  NLA or with no supply source at moment of transfer as highlighted                  in                  Appendix 1, or when Parts availability is outside of the control                  of Vance                  Baldwin like no EOL notice given by Philips, or supplier or parts                  not made                  available by supplier after proven multiple (4) escalations by                  phone and                  email to supplier and on time escalation to Philips of supplier                  performance issues. |
|--------|----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | b. | **[*]***%                  -                  The first 30 days after issues arise and presented in monthly BRM.                  Vance                  Baldwin is obligated to present a detailed analysis and a corrective                  action plan in order to solve the products exchanges before the                  end of the                  month. If the issue is related to Philips, the issue will be taken                  under                  point a). |
|--------|----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | c. | **[*]***%                  -                  Days 31-60 after issue was raised and presented during BRM and                  corrective                  action did not resolve issue. |
|--------|----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | d. | **[*]***%                  -                  Days 61-90 after issue was raised and presented during BRM and                  corrective                  action did not resolve issue. |
|--------|----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | e. | **[*]***%                  -                  Days 91-120 after issue was raised and presented during BRM and                  corrective                  action did not resolve issue.. |
|--------|----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | f. | **[*]***%                  -                  Days 121 and onwards after issue was raised and presented during                  BRM and                  corrective action did not resolve                  issue. |
|--------|----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

**APPENDIX        15**

**a).        Free of charge part receipts & sales**

*Monthly*

| Purch                    DocNumber |         | Description |         | PhilipsP/N |         | VendorName |         | VendorMaterialNumber |         | Rec                    Qty |         | Deliverydate |         | LSDB                    price(at                    date ofreceipt) |         | PO                    Extvalue |         | Philips                    invoice value(50%                    of PO Ext value) |
|------------------------------------|--------------|-------------|--------------|------------|--------------|------------|--------------|----------------------|--------------|----------------------------|--------------|--------------|--------------|---------------------------------------------------------------------|--------------|--------------------------------|--------------|----------------------------------------------------------------------------------|
|                               |    |        |    |       |    |       |    |                 |    |                       |    |         |    |                                                                |    |                           |    |                                                                             |

**b).        Consumer Product exchange**

*Weekly*

| Philips P/N                                                                                                                            |         | Description                        |         | Vendor Name |         | VendorMaterialNumber |         | Code (NLA,EOL, NoSource) |         | StandardCost |         | On HandQty |         | Back OrderPos |         | Back orderpcs |         | Extendedcost |         | Date of Birth |
|---------------------------------------------------------------------------------------------------------------------------------------------|--------------|------------------------------------|--------------|------------------|--------------|----------------------|--------------|------------------------------------|--------------|--------------|--------------|-----------------|--------------|--------------------|--------------|--------------------|--------------|--------------|--------------|-------------------------|
| List                    at moment of transfer: NLA (no stock), EOL/No source - with stock                    until stock is depleated. |
| 310432842631                                                                                                                                |         | CBA SERV                    S |         | Juarez           |         |                 |         | EOL                                |         | 198.31       |         | 1               |         | 251                |         | 469                |         | 93007.39     |         | 2005                    |
| List                    updates by VB: EOL miss due to no Philips announcement                                                              |
|                                                                                                                                        |
| List                    updates VB: Temp issue list on supplier performance after                    escalation                             |
| 310432842631                                                                                                                                |    | CBA SERV                    S |    |             |    |                 |    |                               |    |         |    |            |    |               |    |               |    |         |    |                    |

**c).          Order book**

*Open        orders: Weekly*

| Purch                    DocNumber |   | Description |   | Philips                    P/N |   | VendorName                    |   | VendorMaterialNumber |   | PO Type |   | Order Qty |   | Rec Qty |   | PO QtyOpen |   | %                    Complete |    | Order                    Date |   | continue.. |
|------------------------------------|--------|-------------|--------|--------------------------------|--------|-------------------------------|--------|----------------------|--------|--------------|--------|----------------|--------|--------------|--------|-----------------|--------|-------------------------------|---------|-------------------------------|--------|------------|
| 7801061717                         |   | INVERTER    |   | 99651000804                    |   | LG                    Philips |   | 6632L-045            |   | NEW          |   | 20             |   | 0            |   | 20              |   | 0                             | %  | 2007-09-18                    |   |       |
|                               |   |        |   |                           |   |                          |   |                 |   | REP          |   |           |   |         |   |            |   |                          |    |                          |   |       |
|                               |   |        |   |                           |   |                          |   |                 |   | WAR          |   |           |   |         |   |            |   |                          |    |                          |   |       |

| Ship                    Date |         | DeliveryDue                    Date |         | PO                    value                                                                                         |         | Est StockAvail Date |         | Days                    PastDue |         | B/O Pcs |         | 3-Monthdemand  history   |         | 6-Monthdemand  history   |         | 12-Monthdemand   history    |         | Date Of Birth |         | Vendorconfirmateddelivery                    date |         | In                    Transit(Y/N) |
|------------------------------|--------------|-------------------------------------|--------------|---------------------------------------------------------------------------------------------------------------------|--------------|-------------------------------|--------------|---------------------------------|--------------|--------------|--------------|----------------------------------------------|--------------|----------------------------------------------|--------------|-----------------------------------------------------------|--------------|-------------------------|--------------|---------------------------------------------------|--------------|------------------------------------|
| 2007-10-02                   |    | 2007-10-10                          |    | $                  258.40 |    | 0                             |    | 159                             |    | 0            |    | 0                                            |    | 0                                            |    | 0                                                         |    | 2007-08-29              |    |                                              |    |                               |
|                         |         |                                |         |                                                                                                                |         |                          |         |                            |         |         |         |                                         |         |                                         |         |                                                      |         |                    |         |                                              |         |                               |
|                         |         |                                |         |                                                                                                                |         |                          |         |                            |         |         |         |                                         |         |                                         |         |                                                      |         |                    |         |                                              |         |                               |

*Closed        orders: monthly*

| Purch DocNumber |         | Description |         | Philips P/N |         | VendorName |         | Vendor MaterialNumber |         | POType |         | OrderQty |         | RecQty |         | PO QtyOpen |         | %Complete |         | OrderDate |         | ReceiptDate |
|----------------------|--------------|-------------|--------------|------------------|--------------|------------|--------------|----------------------------|--------------|--------|--------------|----------|--------------|--------|--------------|-----------------|--------------|-----------|--------------|-----------|--------------|-------------|
|                 |         |        |         |             |         |       |         |                       |         | NEW    |         |     |         |   |         |            |         |      |         |      |         |        |
|                 |         |        |         |             |         |       |         |                       |         | REP    |         |     |         |   |         |            |         |      |         |      |         |        |
|                 |    |        |    |             |    |       |    |                       |    | WAR    |    |     |    |   |    |            |    |      |    |      |    |        |

----

**d).        Supplier performance and past due orders**

*Monthly*

| On                    Time Performance   |   |   |   |   |   |                             |   |   |                             |   |   |                             |   |    |                             |   |   |
|------------------------------------------|--------|--------|--------|--------|--------|----------------------------------|--------|--------|----------------------------------|--------|--------|----------------------------------|--------|--------------|----------------------------------|--------|--------|
| TARGET                                   |   |   | 95%    |   |   | Oct                    ’07 |   |   | Nov                    ’07 |   |   | Dec                    ’07 |   |         | Jan                    ’08 |   |   | Feb                    ’08 |   |   | Mar                    ’08 |   |   | Etc.. |   |
| LG                    PHILIPS LCD CO LTD |   |   |   |   |   | 100                              | %      |   | 100                              | %      |   | 100                              | %      |         | 63                               | %      |   | 76 | % |   | 87 | % |   |   |   |
|                                     |   |   |   |   |   |                             |   |   |                             |   |   |                             |   |         |                             |   |   |   |   |   |   |   |   |   |   |
| Past                    Due Occurrences  |   |   |   |   |   |                             |   |   |                             |   |   |                             |   |         |                             |   |   |   |   |   |   |   |   |   |   |
| TARGET                                   |   |   | 0      |   |   | Oct                    ’07 |   |   | Nov                    ’07 |   |   | Dec                    ’07 |   |         | Jan                    ’08 |   |   | Feb                    ’08 |   |   | Mar                    ’08 |   |   |   |   |
| LG                    PHILIPS LCD CO LTD |   |   |   |   |   | 0                                |   |   | 1                                |   |   | 8                                |   |         | 6                                |   |   | 4 |   |   | 3 |   |   |   |   |

**e).        Parts backorders**

*Weekly*

| Philips P/N |         | Description    |         | VendorName |         | VendorMaterialNumber |         | StandardCost |         | On HandQty |         | Extendedcost |         | Backorder POstotal |         | Back orderPOs>30 days |         | Back orderpcstotal |         | Backorder pcs |         | Date ofBirth |
|------------------|--------------|----------------|--------------|------------|--------------|----------------------|--------------|--------------|--------------|-----------------|--------------|--------------|--------------|-------------------------|--------------|------------------------------------|--------------|-------------------------|--------------|--------------------|--------------|-------------------|
| 310432842631     |    | CBA SERVS |    |       |    |                 |    | 198.31       |    | 1               |    | 93007.39     |    | 251                     |    | 25                                 |    | 469                     |    | 25                 |    | 2005              |

**f).        Parts supply performance to Buyers**

*Weekly        rolling month*

| Supply performance                                                                                                |   | Target |   | Actual0807 |   | Actual0907 |   | Actual1007 |   | Actual1107 |   | Actual1207 |    | Actual0108 |   | Actual0208 |   | Notes |   |
|------------------------------------------------------------------------------------------------------------------------|--------|--------|--------|------------|--------|------------|--------|------------|--------|------------|--------|------------|---------|------------|--------|------------|--------|-------|--------|
| Parts                    Order Fill Percentage (within 1 day of receipt)                                               |   |   | 89     | %          |   | 91         | %      |       | 90     | %          |   | 89         | %  |       | 87     | %          |   | 88    | %      |   | 87 | % |   | 89 | % |   |   |   |
| Parts                    Order Fill Percentage (10 days after receipt)                                                 |   |   | 96     | %          |   | 99         | %      |       | 98     | %          |   | 97         | %       |       | 95     | %          |   | 96    | %      |   | 95 | % |   | 97 | % |   |   |   |
| Turnaround                    Time Performance (Receipt of Order to Shipment within 1 business                    day) |   |   | 99     | %          |   | 99         | %      |       | 99     | %          |   | 99         | %       |       | 99     | %          |   | 99    | %      |   | 100 | % |   | 100 | % |   |   |   |

**g).        Inventory**

*Weekly*

| Philips P/N |         | Description |         | VendorName |         | VendorMaterialNumber |         | On HandQty |         | LSDBprice |         | StandardCost |         | Baseprice |         | Date ofbirth |         | Extcost |         | UMP code(NLA, EOL,no source) |         | Substitutionpart |         | 12 Monthsdemand:Apr |         | Mar    |         | Feb ... etc |
|------------------|--------------|-------------|--------------|------------|--------------|----------------------|--------------|-----------------|--------------|-----------|--------------|--------------|--------------|-----------|--------------|-------------------|--------------|---------|--------------|---------------------------------------------|--------------|------------------|--------------|--------------------------|--------------|--------|--------------|---------------------------|
|             |    |        |    |       |    |                 |    |            |    |      |    |         |    |      |    |              |    |    |    |                                        |    |             |    |                     |    |   |    |                      |

----

**APPENDIX        16**

| KPI’s                                                                       |   | Target |                           | Month  |   |   |   |   |   | Notes  |   |
|-----------------------------------------------------------------------------------|--------|--------|--------------------------------|--------|--------|--------|--------|--------|--------|--------|--------|
| Delivery:                  Parts Order Fill Percentage (within 1 day of receipt)  |   |   | >=89                        | %      |   |   |   |   |   |   |   |   |   |   |   |   |
| Delivery:                  Parts Order Fill Percentage (10 days after receipt)    |   |   | >=96                        | %      |   |   |   |   |   |   |   |   |   |   |   |   |
| Performance                  (Receipt of Order to Shipment within 1 business day) |   |   | >=99                        | %      |   |   |   |   |   |   |   |   |   |   |   |   |
| Inventory                  risk: Back-orders total                                |   |   | <=2000                  PCS |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Inventory                  risk: Back-orders> 30 days                          |   |   | <=200                  PCS  |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Supply:                  Order past dues                                          |   |   | 0                              |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Supply:                  On time performance                                      |   |   | >=95                        | %      |   |   |   |   |   |   |   |   |   |   |   |   |

----

**APPENDIX        17**

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**APPENDIX        18**

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