EXHIBIT 10.2

AMENDMENT TO AGREEMENT FOR WHOLESALE
FINANCING
AND BUSINESS FINANCING AGREEMENT

This
Amendment is made to (i) that certain Agreement for Wholesale Financing
executed on the 29th day of July, 2005, between EMTEC, INC., a New Jersey corporation, and Westwood Computer Corporation
(individually, collectively and jointly and severally Dealer) and GE Commercial Distribution Finance Corporation
(CDF), as amended (AWF) and (ii) that certain Business Financing Agreement
between Dealer and CDF dated July 29, 2005, as amended (BFA).

FOR
VALUE RECEIVED, CDF and Dealer agree as follows (capitalized terms shall have
the same meaning as defined in the BFA unless otherwise indicated):

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|1.
  Section 1.1 of the BFA is hereby amended to incorporate the following defined
  terms:                                                                                                                                                              
|                                                                                                                                                                                                                                                          |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       
|                                                                                                                                                                                                                                                          | Government Accounts: all accounts due
  and payable from a U.S. federal governmental body, agency or instrumentality;
  or body, agency or instrumentality of the District of Columbia.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            
|                                                                                                                                                                                                                                                          |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       
|                                                                                                                                                                                                                                                          | Non-Government Accounts: all Accounts
  other than Government Accounts.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            
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|2.
  Section 3.2 of the BFA is hereby amended to read as follows, and, to the
  extent applicable, the following provision shall also amend the AWF
  (capitalized terms shall have the same meaning as defined in the BFA unless
  otherwise indicated):
|                                                                                                                                                                                                                                                          |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       
|                                                                                                                                                                                                                                                          | 3.2 Available Credit; Paydown. On receipt
  of each Schedule, CDF will credit Dealer with such amount, up to the
  remainder of (a) Eighty-Five Percent (85%)
  of the net amount of eligible Accounts listed in such Schedule, minus
  (b) the amount of Dealers SPP Deficit (as defined below) under Dealers
  Agreement for Wholesale Financing (the AWF) with CDF, as in effect from
  time to time, minus (c) Three
  Million Fifteen Thousand Dollars ($3,015,000) ((a) minus the sum of
  (b) and (c) is referred to herein as the Available Credit). In no event
  will CDF credit Dealer with more than Dealers maximum Accounts Receivable
  Facility from time to time established by CDF, not to exceed the Available
  Credit.                                                                                                   
|                                                                                                                                                                                                                                                          |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       
|                                                                                                                                                                                                                                                          | Dealers
  SPP Deficit shall mean the amount, if any, by which Dealers total current
  outstanding indebtedness to CDF under the AWF as of the date of the Inventory
  Report (as defined below) exceeds the Inventory Value (as defined below) as
  determined by, and as of the date of, the Inventory Report. Such SPP Deficit,
  if any, will remain in effect for purposes of this Agreement until the
  preparation and delivery by Dealer to CDF of a new Inventory Report. Dealer
  will forward to CDF by the tenth (10th) day of every month an Inventory
  Report dated as of the last day of the prior month which specifies the total
  aggregate wholesale invoice price of all of Dealers inventory financed by
  CDF under the AWF that is unsold and in Dealers possession and control as of
  the date of the Inventory Report.
|                                                                                                                                                                                                                                                          |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       
|                                                                                                                                                                                                                                                          | The term
  Inventory Value is defined herein to mean One
  Hundred Percent (100%) of the total aggregate wholesale invoice
  price of all of Dealers inventory financed by CDF under the AWF that is
  unsold and in Dealers possession and control as of the date of the Inventory
  Report and to the extent that CDF has a first priority, fully perfected
  security interest therein.                                                                                                                                                                                                                                                                                                                                                                                                                                                        
|                                                                                                                                                                                                                                                          |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       
|                                                                                                                                                                                                                                                          | If, for any
  reason, Dealers outstanding loans under Dealers Accounts Receivable
  Facility shall at any time exceed Dealers Available Credit, Dealer will
  immediately repay to CDF the amount of such excess.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  

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|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        
|-- | -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|   | Furthermore,
  as an amendment to the AWF, in the event Dealers SPP Deficit exceeds at any
  time (a) Eighty-Five Percent (85%)
  of the net amount of eligible Accounts, minus (b) Dealers outstanding
  loans under Dealers Accounts Receivable Facility, minus (c) Three Million Fifteen Thousand Dollars ($3,015,000),
  Dealer will immediately pay to CDF, as a reduction of Dealers total current
  outstanding indebtedness to CDF under the AWF, such excess. CDF will loan
  Dealer, on request, such amount so credited or a part thereof as requested
  provided that at no time will such outstanding loans exceed the Accounts
  Receivable Facility.
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        
|   | No advances
  or loans need be made by CDF if Dealer is in Default.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        
|3. | Section
  3.3(b) of the BFA is hereby amended to read in its entirety as follows:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      

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| | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
| | (b)
  Non-Government Accounts unpaid more than ninety (90) days from date of
  invoice and Government Accounts unpaid more than one hundred twenty (120)
  days from date of invoice;

|   |                                                                                  
|-- | ---------------------------------------------------------------------------------
|4. | Section
  3.3(c) of the BFA is hereby amended to read in its entirety as follows:

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| | (c) all
  Non-Government Accounts of any obligor if fifty percent (50%) or more of the
  aggregate outstanding balance of such obligors Non-Government Accounts are
  unpaid for more than ninety (90) days from the date of invoice and all
  Government Accounts of any obligor if fifty percent (50%) or more of the
  aggregate outstanding balance of such obligors Government Accounts are
  unpaid for more than one hundred twenty (120) days from the date of invoice;

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|-- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|5. | CDF and
  Dealer agree that the following paragraph is incorporated into the AWF and
  BFA as if fully and originally set forth therein, and it hereby replaces in
  its entirety all other financial covenants previously in effect:
|   |                                                                                                                                                                                                                                      
|   | Dealers
  parent, Emtec, Inc., a Delaware corporation (Parent), will, as of each day
  set forth below:                                                                                                                          

| |     |                                                                                                                        
| | --- | -----------------------------------------------------------------------------------------------------------------------
| | (a) | maintain a
  Tangible Net Worth and Subordinated Debt in the combined amount of not less
  than the amount shown below:

|                                               |  |   |           |  | 
|---------------------------------------------- |  | - | --------- |  | 
|Date                                           |  |   | Amount    | 
|                                               |  |   |           | 
|February 28, 2006                              |  | $ | 3,000,000 | 
|May 31, 2006                                   |  | $ | 3,000,000 | 
|August 31, 2006                                |  | $ | 3,300,000 | 
|November 30, 2006                              |  | $ | 4,500,000 | 
|February 28, 2007                              |  | $ | 4,800,000 | 
|May 31, 2007 and each quarter-end
  thereafter |  | $ | 5,000,000 | 

| |     |                                                                                                                                          
| | --- | -----------------------------------------------------------------------------------------------------------------------------------------
| | (b) | maintain a
  ratio of Debt minus Subordinated Debt to Tangible Net Worth and Subordinated
  Debt of not more than the amount shown below:

|                    |  |          |                |  | 
|------------------- |  | -------- | -------------- |  | 
|Date                |  |          | Ratio
  Amount | 
|                    |  |          |                | 
|February 28,
  2006 |  | 12.0:1.0 |                | 
|May 31, 2006        |  | 12.0:1.0 |                | 
|August 31,
  2006   |  | 12.0:1.0 |                | 

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|                                               |  |          |  |  | 
|---------------------------------------------- |  | -------- |  |  | 
|November 30,
  2006                            |  | 12.0:1.0 |  | 
|February 28,
  2007                            |  | 7.0:1.0  |  | 
|May 31, 2007
  and each quarter-end thereafter |  | 6.0:1.0  |  | 

| |     |                                                                                                                                                                                                                                                              
| | --- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
| | (c) | achieve an
  EBITDA for the twelve-month period ending on the last day of each fiscal
  quarter, of at least the percentage shown below of Parents Gross Revenues
  for the twelve-month period ending on the last day of each fiscal quarter
  shown below:

|                                               |  |     |         |  | 
|---------------------------------------------- |  | --- | ------- |  | 
|Date                                           |  |     | Percent | 
|                                               |  |     |         | 
|February 28,
  2006                            |  | 0.5 | %       | 
|May 31, 2006                                   |  | 0.5 | %       | 
|August 31,
  2006                              |  | 1.0 | %       | 
|November 30,
  2006                            |  | 1.0 | %       | 
|February 28,
  2007                            |  | 1.0 | %       | 
|May 31, 2007
  and each quarter-end thereafter |  | 1.0 | %       | 

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| | -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
| | For purposes
  of this paragraph: (i) Tangible Net Worth means the book value of
  Parents assets less liabilities, excluding from such assets all Intangibles;
  (ii) Intangibles means and includes general intangibles; software
  (purchased or developed in-house); accounts receivable and advances due from
  officers, directors, employees, stockholders, members, owners and affiliates;
  leasehold improvements net of depreciation; licenses; good will; prepaid
  expenses; escrow deposits; covenants not to compete; the excess of cost over
  book value of acquired assets; franchise fees; organizational costs; finance
  reserves held for recourse obligations; capitalized research and development
  costs; the capitalized cost of patents, trademarks, service marks and
  copyrights net of amortization; and such other similar items as
  CDF may from time to time determine in CDFs sole discretion; (iii) Debt
  means all of Parents liabilities and indebtedness for borrowed money of any
  kind and nature whatsoever, whether direct or indirect, absolute or
  contingent, and including obligations under capitalized leases, guaranties,
  or with respect to which Parent has pledged assets to secure performance,
  whether or not direct recourse liability has been assumed by Parent; (iv) Subordinated
  Debt means all of Dealers Debt which is subordinated to the payment of
  Dealers liabilities to CDF by an agreement in form and substance
  satisfactory to CDF; (v) EBITDA means, for any period of
  calculation, the net income of Parent before provision for income taxes,
  interest expense (including without limitation, implicit interest expense on
  capitalized leases), depreciation and amortization, excluding therefrom (to
  the extent included): (A) non-operating gains (including, without limitation,
  extraordinary or nonrecurring gains, gains from discontinuance of operations
  and gains arising from the sale of assets other than inventory) during the
  applicable period; (B) net earnings of any business entity in which Parent
  has an ownership interest (other than a wholly owned subsidiary) unless such
  net earnings shall have actually been received by Parent in the form of cash
  distributions; (C) any portion of the net earnings of any subsidiary which
  for any reason is unavailable for payment of dividends to Parent; (D) the
  earnings of any entity to which any assets of Parent shall have been sold,
  transferred or disposed of, or into which Parent shall have merged, or been a
  party to any consolidation or other form of reorganization, prior to the date
  of such transaction; (E) any gain arising from the acquisition of any
  securities of Parent; and (F) non-operating losses arising from the sale of
  capital assets during such period; and (vi) Gross Revenues means all
  revenues arising out of Parents sales of goods and services. All terms used
  herein to the extent not defined shall be used in accordance with generally
  accepted accounting principles consistently applied. All amounts, if
  applicable, shall be calculated on a consolidated basis.

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Dealer
waives notice of CDFs acceptance of this Amendment.

All
other terms and provisions of the AWF and BFA, to the extent not inconsistent
with the foregoing, are ratified and remain unchanged and in full force and
effect.

This
Amendment may be executed in any number of counterparts which shall together
constitute but one and the same agreement.

IN
WITNESS WHEREOF, Dealer and CDF have executed this Amendment on this 10th
day of April, 2006.

|                                   |                                |             |     |                 
|---------------------------------- | ------------------------------ | ----------- | --- | ----------------
|Westwood Computer Corporation      |                                | EMTEC, INC.
|                                   |                                |             |     |                 
|By:                                | /s/ Keith Grabel               |             | By: | /s/ Dinesh Desai
|                                   |                                |             |     |                 
|                                   | Keith Grabel                   |             |     | Dinesh Desai    
|                                   | President                      |             |     | Chairman        
|                                   |                                |             |     |                 
|GE COMMERCIAL DISTRIBUTION FINANCE |                                |             |    
|CORPORATION                        |                                |             |    
|                                   |                                |             |     |                 
|By:                                | /s/ David Mintert              |             |     |                 
|                                   |                                |             |     |                 
|                                   | David Mintert                  |             |     |                 
|                                   | Vice
  President of Operations |             |     |                 

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