**Exhibit 14**

 

**VUBOTICS, INC.**

**CODE OF ETHICS**

 

Vubotics, Inc. (the “Company”) is committed to conducting our businessin accordance with applicable laws, rules and regulations and the higheststandards of business ethics, and to full and accurate financial disclosure incompliance with applicable law. This Code of Ethics, applicable to the Company’sChief Executive Officer, Chief Financial Officer, and any Vice Presidents (orpersons performing similar functions) (together, “Senior Officers”), sets forthspecific policies to guide you in the performance of your duties.

 

As a Senior Officer, you must not only comply with applicable law; youalso have a responsibility to conduct yourself in an honest and ethical manner;and you have leadership responsibilities that include creating a culture ofhigh ethical standards and commitment to compliance, maintaining a workenvironment that encourages employees to raise concerns, and promptlyaddressing employee compliance concerns.

 

**COMPLIANCE WITH LAWS, RULES AND REGULATIONS**

 

You are required to comply with the laws, rules and regulations thatgovern the conduct of our business and to report any suspected violations inaccordance with the section below entitled “Compliance With Code Of Ethics.”

 

**CONFLICTS OF INTEREST**

 

A conflict of interest occurs when your private interests interfere inany way, or even appear to interfere, with the interests of the Company. Yourobligation to conduct the Company’s business in an honest and ethical mannerincludes the ethical handling of actual or apparent conflicts of interestbetween personal and business relationships. Before making any investment,accepting any position or benefits, participating in any transaction orbusiness arrangement or otherwise acting in a manner that creates or appears tocreate a conflict of interest, you must make full disclosure of all facts andcircumstances to, and obtain the prior written approval of, the Chair of theAudit Committee or the Board of Directors.

 

**DISCLOSURES**

 

It is Company policy to make full, fair, accurate, timely andunderstandable disclosure in compliance with all applicable laws andregulations in all reports and documents that the Company files with, orsubmits to, the Securities and Exchange Commission and in all other publiccommunications made by the Company. As a Senior Officer, you are required topromote compliance with this policy by all employees and to abide by Companystandards, policies and procedures designed to promote compliance with thispolicy.

 

**COMPLIANCE WITH CODE OF ETHICS**

 

If you know of or suspect a violation of applicable laws, rules orregulations or this Code of Ethics, you must immediately report thatinformation to any member of the Audit Committee of the Board of Directors. Noone will be subject to retaliation because of a good faith report of asuspected violation.

 

Violations of this Code of Ethics may result in disciplinary action, upto and including discharge. The Audit Committee of the Board of Directors shalldetermine, or shall designate appropriate persons to determine, appropriateaction in response to violations of this Code.

 

**WAIVERS OF CODE OF ETHICS**

 

If you would like to seek a waiver of the Code of Ethics you must makefull disclosure of your particular circumstances to any member of the AuditCommittee of the Board of Directors. Changes in and waivers of this Code ofEthics will be publicly disclosed as required by applicable law andregulations.

 

**NO RIGHTS CREATED**

 

This Code of Ethics is a statement of certain fundamental principles,policies and procedures that govern the Company’s Senior Officers in theconduct of the Company’s business. It is not intended to and does not createany rights in any employee, customer, supplier, competitor, shareholder or anyother person or entity.

 

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