**Exhibit      10. 74**

|                                                                                           |               |                                                                            |
|-------------------------------------------------------------------------------------------|--------------------|---------------------------------------------------------------------------------|
| ***1235                Creekford Circle Suite 2100 Sugar Land, TX                77478*** | ***  *** | ***a                Division of Temporary Professionals,                Inc.*** |

|   | Accounting                Assistance Engagement Letter |
|--------|--------------------------------------------------------|

*We      believe the Corporate Accounting Group provides a cost effective solution and      offers distinct advantages which will enable Tekoil to most efficiently comply      with these requests:*

| Ø | *Deep                experience with developing and delivering accounting processes, procedures                and controls for the E&P                sector.* |
|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| Ø | *A                flexible service approach that adopts and executes client-developed                project plans.* |
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| Ø | *Proven                working relationships with Tekoil’s                lender.* |
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**FLEXIBLE,      PARTNERING APPROACH**

|   | Ø | ***Devil’s                advocate/quality assurance reviewer***                -                in this role, we leverage our Managing Director’s and/or Project                Director’s experience to challenge project plans, goals, milestones and                deliverables to ensure the client receives the greatest value and                that                CAG’s high quality standards are                maintained. |
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|   | Ø | ***Project                Manager***–                in this role, we can develop and deliver a proven workplan and assist                you                with scoping and prioritizing the project as well as in-field coordination                and management of the project throughout its duration. |
|--------|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | Ø | ***Consultant***–                in this role, our consultants provide day-to-day assistance in assessing                processes, assessing controls, and developing & implementing working                procedures to ensure appropriate reporting and meet reporting obligations. |
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|   | Ø | ***Procedure                & Controls analysts****–*our                senior consultants have the training and experience to |
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|   | o | Implement                new controls |
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|   | o | Define                system enhancements to accommodate the efficient extraction of                data |
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|   | o | Identify                non-functional or non-existent                controls |
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|   | o | Develop                action plans |
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|   | o | Design                controls and develop related policies, procedures and other                documentation |
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|   | o | Conduct                training sessions or facilitate control communication throughout                an                organization |
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|                                                                                           |               |                                                                            |
|-------------------------------------------------------------------------------------------|--------------------|---------------------------------------------------------------------------------|
| ***1235                Creekford Circle Suite 2100 Sugar Land, TX                77478*** | ***  *** | ***a                Division of Temporary Professionals,                Inc.*** |

|   | Ø | ***Development***–                we can assist in developing accounting procedures, by providing templates,                developing initial drafts, circulating drafts for review, incorporating                edits, and formatting the documents into the overall Accounting Manual. |
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|   | Ø | ***Validation****–*                in                this more “Internal Audit” focused role, we help test and validate what                others have documented. We will work closely with management to help                ascertain that your resulting methodologies and documentation are                sufficient to meet your reporting objectives and withstand your external                auditor’s reviews. |
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**PROJECT      OBJECTIVES AND SCOPE:**

*The      objective of this project is to partner with Tekoil in the process of providing      additional reporting to its lender. Specifics will be outlined in the      documentation requested by Tekoil from Goldman Sachs, and may encompass      additional work to assure the reliance of transactional data entries. These      include:*

|   | Ø | **Phase                1**,                Scoping and Assessment of current Processes, Systems, Controls, and                Reporting Templates |
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|   | Ø | **Phase                2**,                Development of Controls, Reporting Tools, and                Practices |
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|   | Ø | **Phase                3**,                Implementation of agreed changes |
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|   | Ø | **Phase                4**,                Testing of Controls |
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|   | Ø | **Phase                5**,                On-going Maintenance |
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*Use      of deliverables. *

**PROJECT      RESOURCES**

*The      best planning tools will not make a project a success if the team supporting      the      plan lacks sufficient experience and resources. The Corporate Accounting Group      has created a flexible, multi-talented service team approach that will provide      project controls as well as the ability to adapt as this project evolves. The      professionals assigned, as well as the other talents available to you, have      the      skills and experience to deliver great results. In addition to the resources      mentioned below, we have additional resources available to assist as      needed.*

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|                                                                                           |               |                                                                            |
|-------------------------------------------------------------------------------------------|--------------------|---------------------------------------------------------------------------------|
| ***1235                Creekford Circle Suite 2100 Sugar Land, TX                77478*** | ***  *** | ***a                Division of Temporary Professionals,                Inc.*** |

**Roy      Duff, Managing Director **
** **
* *

**Bill      Remkes, Project Manager **

**Consultants      –**

**PROFESSIONAL      FEES**

***Although      the entire compliance program is listed within this letter, we propose an      initial review of the current situation in order to build a budget and      appropriate work plan.***

| Managing                  Director  |   | $ | 175/hr. |   |
|-------------------------------------|--------|---|---------|--------|
| Director                            |   | $ | 145/hr. |   |
| Engagement                  Manager |   | $ | 120/hr. |   |
| Senior                  Staff       |   | $ | 105/hr. |   |
| Staff                               |   | $ | 80/hr.  |   |

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|                                                                                           |               |                                                                            |
|-------------------------------------------------------------------------------------------|--------------------|---------------------------------------------------------------------------------|
| ***1235                Creekford Circle Suite 2100 Sugar Land, TX                77478*** | ***  *** | ***a                Division of Temporary Professionals,                Inc.*** |

|   | Ø | Ultimately,                the measure of value is the level of a accomplishment within the                hours                expended and the potential for overall cost savings and enhanced                reporting                due to a sound accounting procedures and controls – CAG delivers just                that. |
|--------|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

***From      our discussions we suggest an engagement of 60-80 hours to review Tekoil’s      current situation and to create a work plan for the enhancement of reporting,      and remediation or implementation of controls. All Phases will utilize the      services of the Managing Director, with additional resources as agreed and      approved by Tekoil. The Managing Director will initially dedicate 20-30 hours      per week to this engagement.***

***Due      to the current financial status of Tekoil, CAG will require a $10,000 retainer      prior to the commencement of services.***

**OTHER      MATTERS**

|   | Ø | CAG                will not act in the capacity of management or as an employee of                Tekoil; |
|--------|--------|-----------------------------------------------------------------------------------------------------------|

|   | Ø | CAG                will provide observations regarding Tekoil’s practices, procedures and                controls observed during this engagement. Tekoil must evaluate the                adequacy of their own policies, procedures, and controls in place                for all                purposes and Tekoil is solely responsible for determining what                changes/improvements should be implemented in light of any relevant                law                and Tekoil’s objectives. |
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|   | Ø | Determining                and approving the objectives, scope and extent of CAG                services; |
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|   | Ø | Designating                a senior management level individual who will have responsibility                to                oversee, along with the CAG team, the project progress and address                issues                as they arise; |
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|   | Ø | Evaluating                the adequacy of accounting practices, procedures and controls and                approving or declining the implementation of                recommendations; |
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|   | Ø | Implementing                any changes to Tekoil’s procedures and control over financial reporting,                and the Accounting function and procedures that Tekoil determines                to be                appropriate under the circumstances. |
|--------|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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|                                                                                           |               |                                                                            |
|-------------------------------------------------------------------------------------------|--------------------|---------------------------------------------------------------------------------|
| ***1235                Creekford Circle Suite 2100 Sugar Land, TX                77478*** | ***  *** | ***a                Division of Temporary Professionals,                Inc.*** |

*The      Corporate Accounting Group is not a C.P.A. or public accounting firm and,      therefore, does not provide an independent assessment, attestation, or opinion      on events, conditions, or activities occurring within clients or otherwise      report on financial statements. As such, CAG’s services in this engagement shall      not constitute an audit, examination, attestation, special report or agreed-upon      procedures engagement as those services are defined in American Institute of      Certified Public Accountants (AICPA) literature applicable to such engagements      conducted by independent auditors. Accordingly, CAG will not issue any written      communication to third parties reporting on (i) financial statements or other      data; (ii) Tekoil’s internal control over financial reporting, disclosures      and procedures; (iii) expressing a conclusion, certification or other form      of      assurance about the adequacy of internal control over financial reporting;      or      (iv) the reliability of written assertions by Tekoil covering Tekoil’s financial      statements or other data or its internal control over financial reporting      disclosures and procedures. *

*OTHER      PROVISIONS*

|   | · | This                letter will remain valid for 30                days. |
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|   | · | We                will submit progress invoices bi-weekly. |
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|   | · | In                recognition of your changing and evolving environment, this project                can be                cancelled with two weeks notice during the engagement for any                reason. |
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|   | · | As                our client, all work papers or deliverables from this engagement                belong to                you. |
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| ***Roy                  W. Duff*** |
|------------------------------------|
| Roy                  Duff, CPA     |
| Managing                  Director |

| **Accepted                  by:** | **/s/                  Frank Clear** | **  ** | **Date:** | **02/13/08** |
|-----------------------------------|--------------------------------------|------------------|-----------|--------------|

| **Name:** | **Frank                  Clear** |   | **Title:** | **COO** |
|-----------|----------------------------------|--------|------------|---------|

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