**LA      CORTEZ ENERGY, INC. **

**2008      Equity Incentive Plan**

**Section      1. **
**Purpose**

**Section      2. **
**Definitions**

| (a) | “Award”                means any Option, Stock Appreciation Right, Restricted Stock Unit,                Restricted Stock or Performance Grant awarded under the                2008 Plan. |
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| (b) | “Board”                means the Board of Directors of the                Corporation. |
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| (c) | “Code”                means the Internal Revenue Code of 1986, as amended from time to                time, and                the regulations promulgated                thereunder. |
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| (d) | “Committee”                means the Compensation Committee of the Board, or such other committee                of                not less than two members of the Board appointed by the Board to                administer the 2008 Plan, provided that the members of such Committee                must be Non-Employee Directors as defined in Rule 16b-3(b) promulgated                under the Securities Exchange Act of 1934, as                amended. |
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| (e) | “Common                Stock” or “Stock” means the Common Stock, par value $0.001 per share, of                the Corporation. |
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| (f) | “Corporation”                means La Cortez Energy, Inc. |
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| (g) | “Designated                Beneficiary” means the beneficiary designated by a Participant, in a                manner determined by the Board, to receive amounts due or exercise                rights                of the Participant in the event of the Participant’s death. In the absence                of an effective designation by a Participant, Designated Beneficiary                shall                mean the Participant’s estate. |
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| (h) | “Director”                means any non-employee member of the                Board. |
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| (i) | “Fair                Market Value” means, with respect to Common Stock or any other property,                the fair market value of such property as determined by the Board                in good                faith or in the manner established by the Board from time to                time. |
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| (j) | “Incentive                Stock Option” means an option to purchase shares of Common Stock, awarded                to a Participant under Section 6, which is intended to meet the                requirements of Section 422 of the Code or any successor                provision. |
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| (k) | “Nonqualified                Stock Option” means an option to purchase shares of Common Stock, awarded                to a Participant under Section 6, which is not intended to be an                Incentive                Stock Option. |
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| (l) | “Option”                means an Incentive Stock Option or a Nonqualified Stock                Option. |
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| (m) | “Participant”                means a person selected by the Board to receive an Award under the                2008 Plan. |
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| (n) | “Performance                Grant” means an award to a                Participant under Section 9. |
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| (o) | “Restricted                Period” means the period of time selected by the Board during which an                award of Restricted Stock may be forfeited to the                Corporation. |
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| (p) | “Restricted                Stock” means shares of Common Stock subject to forfeiture, awarded to a                Participant under Section 8. |
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| (q) | “Restricted                Stock Unit” or “RSU” means units granted to a Participant that are settled                in Stock and awarded to a Participant under Section 10. An RSU is                a                bookkeeping entry representing the equivalent of one share of                Stock. |
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| (r) | “Stock                Appreciation Right” or “SAR” means a right to receive any excess in value                of shares of Common Stock over the reference price, awarded to a                Participant under Section 7. |
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**Section      3. **
**Administration**

**Section      4. **
**Eligibility**

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**Section      5. **
**Stock      Available for Awards**

| (a) | Subject                to adjustment under subsection (b), Awards may be made under the                2008 Plan of up to a maximum of 2,000,000 shares of Common Stock. If                any Award in respect of shares of Common Stock granted under the                2008 Plan expires, terminates, is terminated unexercised or is                forfeited for any reason or settled in a manner that results in fewer                shares outstanding than were initially awarded, including without                limitation the surrender of shares in payment for the Award or any                tax                obligation thereon, the shares subject to such Award or so surrendered,                as                the case may be, to the extent of such expiration, termination, forfeiture                or decrease, shall again be available for award under the 2008 Plan,                subject, however, in the case of Incentive Stock Options, to any                limitation required under the Code. Common Stock issued through the                assumption or substitution of outstanding grants from an acquired                corporation shall not reduce the shares available for Awards under                the                2008 Plan. Shares issued under the 2008 Plan may consist in                whole or in part of authorized but unissued shares or treasury                shares. |
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| (b) | In                the event that the Board determines that any stock dividend, extraordinary                cash dividend, creation of a class of equity securities, recapitalization,                stock split, reverse stock split, reclassification, reorganization,                merger, consolidation, split-up, spin-off, liquidation, combination,                exchange of shares, warrants or rights offering to purchase Common                Stock                at a price substantially below fair market value, or other similar                transaction affects the Common Stock such that an adjustment is required                in order to preserve the benefits or potential benefits intended                to be                made available under the 2008 Plan, then the Board, subject, in the                case of Incentive Stock Options, to any limitation required under                Section                422 of the Code, and with respect to other Awards, any applicable                requirements of Section 409A of the Code, shall equitably adjust                any or                all of (i) the number and kind of shares in respect of which Awards                may be made under the 2008 Plan, (ii) the number and kind of                shares subject to outstanding Awards, and (iii) the award, exercise                or conversion price with respect to any of the foregoing, and if                considered appropriate, the Board may make provision for a cash payment                with respect to an outstanding Award, provided that the number of                shares                subject to any Award shall always be a whole                number. |
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**Section      6. **
**Stock      Options**

| (a) | Subject                to the provisions of the 2008 Plan, the Board may award Incentive                Stock Options and Nonqualified Stock Options and determine the number                of                shares to be covered by each Option, the option price therefore and                the                conditions and limitations applicable to the exercise of the Option.                The                terms and conditions of Incentive Stock Options shall be subject                to and                comply with Section 422 of the Code, or any successor provision,                and any                regulations thereunder. |
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| (b) | The                Board shall establish the option price at the time each Option is                awarded,                which price shall not be less than 100% of the Fair Market Value                of the                Common Stock on the date of award with respect to such                Option. |
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| (c) | Each                Option shall be exercisable at such times and subject to such terms                and                conditions as the Board may specify in the applicable Award or thereafter.                The Board may impose such conditions with respect to the exercise                of                Options, including conditions relating to applicable federal or state                securities laws, as it considers necessary or                advisable. |
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| (d) | No                shares shall be delivered pursuant to any exercise of an Option until                payment in full of the option price therefore is received by the                Corporation. Such payment may be made in whole or in part in cash                or, to                the extent permitted by the Board at or after the award of the Option,                by                delivery of shares of Common Stock owned by the option holder, valued                at                their Fair Market Value on the date of delivery, by the reduction                of the                shares of Common Stock that the optionholder would be entitled to                receive                upon exercise of the Option, such shares to be valued at their Fair                Market                Value on the date of exercise, less their option price (a so-called                “cashless exercise”), or such other lawful consideration as the Board may                determine. |
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| (e) | In                the case of Incentive Stock Options the following additional conditions                shall apply to the extent required under Section 422 of the Code                for the                options to qualify as Incentive Stock                Options: |
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|   | (i) | Such                options shall be granted only to employees of the Corporation, and                shall                not be granted to any person who owns stock that possesses more than                ten                percent of the total combined voting power of all classes of stock                of the                Corporation or of its parent or subsidiary corporation (as those                terms are                defined in Section 422(b) of the Code), unless, at the time of such                grant,                the exercise price of such option is at least 110% of the fair market                value of the stock that is subject to such option and the option                shall not                be exercisable more than five years after the date of                grant; |
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|   | (ii) | Such                  options shall, by their terms, be transferable by the optionholder                  only by                  the laws of descent and distribution, and shall be exercisable                  only by                  such optionholder during his                  lifetime. |
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|   | (iii) | Such                  options shall not be granted more than ten years from the effective                  date                  of the 2008 Plan or any subsequent amendment to the 2008 Plan                  approved by the stockholders of the Corporation which extends this                  Incentive Stock Option expiration date, and shall not be exercisable                  more                  than ten years from the date of                  grant. |
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|   | (iv) | Notwithstanding                  other provisions hereof, the aggregate Fair Market Value (determined                  at                  the time the Incentive Stock Option is granted) of the Common Stock                  with                  respect to which Incentive Stock Options are exercisable for the                  first                  time by the employee during any calendar year (under all such plans                  of the                  employee’s employer corporation and its parent and subsidiary                  corporations) shall not exceed                  $100,000. |
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**Section      7. **
**Stock      Appreciation Rights**

**Section      8. **
**Restricted      Stock**

| (a) | Subject                to the provisions of the 2008 Plan, the Board may award shares of                Restricted Stock and determine the duration of the Restricted Period                during which, and the conditions under which, the shares may be forfeited                to the Corporation and the other terms and conditions of such Awards.                Shares of Restricted Stock may be issued for no cash consideration                or such                minimum consideration as may be required by applicable                law. |
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| (b) | Shares                of Restricted Stock may not be sold, assigned, transferred, pledged                or                otherwise encumbered, except as permitted by the Board, during the                Restricted Period. Shares of Restricted Stock shall be evidenced                in such                manner as the Board may determine. Any certificates issued in respect                of                shares of Restricted Stock shall be registered in the name of the                Participant and unless otherwise determined by the Board deposited                by the                Participant, together with a stock power endorsed in blank, with                the                Corporation. At the expiration of the Restricted Period, the Corporation                shall deliver such certificates to the Participant or, if the Participant                has died, to the Participant’s Designated                Beneficiary. |
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| (c) | Holders                of Restricted Stock shall have the right to receive any dividends                declared                or paid with respect to such Restricted Stock, provided, however                that the                Board may provide that any dividends paid on Restricted Stock must                be                reinvested in shares of Stock, which may or may not be subject to                the same                terms and conditions of such Restricted                Stock. |
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**Section      9. **
**Performance      Grants**

**Section      10. **
**Restricted      Stock Units**

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**Section      11. **
**General      Provisions Applicable to Awards**

| (a) | Documentation.                Each Award under the 2008 Plan shall be evidenced by a written                document delivered to the Participant specifying the terms and conditions                thereof and containing such other terms and conditions not inconsistent                with the provisions of the 2008 Plan as the Board considers necessary                or advisable to achieve the purposes of the 2008 Plan or comply with                applicable tax and regulatory laws and accounting principles. If                such                written document evidences an Award of Options, it shall specify                whether                such Options are intended to be Nonqualified Stock Options or Incentive                Stock Options, and in the absence of such specification such Options                shall                be deemed Nonqualified Stock                Options. |
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| (b) | Board                Discretion.                Each type of Award may be made alone, in addition to or in relation                to any                other type of Award. The terms of each type of Award need not be                identical, and the Board need not treat Participants uniformly. Except                as                otherwise provided by the 2008 Plan or a particular Award, any                determination with respect to an Award may be made by the Board at                the                time of award or at any time thereafter. |
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| (c) | Settlement.                The Board shall determine whether Awards, other than Restricted Stock                Units, are settled in whole or in part in cash, Common Stock, other                securities of the Corporation, Awards, other property or such other                methods as the Board may deem appropriate. If shares of Common Stock                are                to be used in payment pursuant to an Award and such shares were acquired                upon the exercise of a stock option (whether or not granted under                the                2008 Plan), such shares must have been held by the Participant for at                least six months. |
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| (d) | Termination                of Employment.                The Board shall determine the effect on an Award of the disability,                death,                retirement or other termination of employment of a Participant and                the                extent to which, and the period during which, the Participant’s legal                representative, guardian or Designated Beneficiary may receive payment                of                an Award or exercise rights                thereunder. |
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| (e) | Change                in Control.                In order to preserve a Participant’s rights under an Award in the event of                a change in control of the Corporation, as defined in Treasury Regulation                Section 1.409A-3(i)(5)(i), the Board in its discretion may, at the                time an Award is made or at any time thereafter, take one or more                of the                following actions: (i) provide for the acceleration of any time period                relating to the exercise or realization of the Award, (ii) provide                for the purchase of the Award upon the Participant’s request for an amount                of cash or other property that could have been received upon the                exercise                or realization of the Award had the Award been currently exercisable                or                payable, (iii) adjust the terms of the Award in a manner determined                by the                Board to reflect the change in control, (iv) cause the Award to be                assumed, or new rights substituted therefore, by another entity,                or (v)                make such other provision as the Board may consider equitable and                in the                best interests of the Corporation. Notwithstanding the foregoing,                any                change in Incentive Stock Options shall comply with the rules under                Section 424 of the Code and no change may be made to any Award which                would                make the Award subject to the provisions of Section 409A of the                Code. |
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| (f) | Withholding.                The Corporation shall have the power and the right to deduct or withhold,                or require a Participant to remit to the Corporation an amount sufficient                to satisfy federal, state and local taxes (including the Participant’s                FICA obligation) required to be withheld with respect to an Award                or any                dividends or other distributions payable with respect thereto. In                the                Board’s discretion, such tax obligations may be paid in whole or in part                in shares of Common Stock, including shares retained from the Award                creating the tax obligation, valued at their Fair Market Value on                the date                of delivery. The Corporation may, to the extent permitted by law,                deduct                any such tax obligations from any payment of any kind otherwise due                to the                Participant. |
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| (g) | Amendment                of Award.                The Board may amend, modify or terminate any outstanding Award, including                substituting therefore another Award of the same or a different type,                changing the date of exercise or realization and converting an Incentive                Stock Option to a Nonqualified Stock Option, provided that the                Participant’s consent to such action shall be required unless the Board                determines that the action, taking into account any related action,                would                not materially and adversely affect the                Participant. |
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| (h) | Transfer.                Except as otherwise provided by the Board, Awards under the 2008 Plan                are not transferable other than as designated by the Participant                by will                or by the laws of descent and                distribution. |
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| (i) | Compliance                with Section 409A of the Code.                To the extent applicable, the 2008 Plan is intended to be operated in                good faith compliance with the requirements of Section 409A of the                Code                and its accompanying regulations, and any additional guidance issued                under                Section 409A. To the extent that any provision of the 2008 Plan                violates Section 409A, such provision shall be deemed inoperative                and the                remaining provisions of the 2008 Plan shall continue to be fully                effective. |
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**Section      12. **
**Miscellaneous**

| (a) | No                Right to Employment.                No person shall have any claim or right to be granted an Award, and                the                grant of an Award shall not be construed as giving a Participant                the right                to continued employment. The Corporation expressly reserves the right                at                any time to dismiss a Participant free from any liability or claim                under                the 2008 Plan, except as expressly provided in the applicable                Award. |
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| (b) | No                Rights as Shareholder.                Subject to the provisions of the applicable Award, no Participant                or                Designated Beneficiary shall have any rights as a shareholder with                respect                to any shares of Common Stock to be distributed under the 2008 Plan                until he or she becomes the holder thereof. A Participant to whom                Common                Stock is awarded shall be considered the holder of the Stock at the                time                of the Award except as otherwise provided in the applicable                Award. |
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| (c) | Effective                Date and Duration of the 2008 Plan.                The 2008 Plan was adopted by the Board and stockholders of the Corporation                and became effective on February 7, 2008. Unless earlier terminated                by the                Board, the 2008 Plan shall terminate on February 7,                2017. |
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| (d) | Amendment                of 2008 Plan.                The Board may amend, suspend or terminate the 2008 Plan or any                portion thereof at any time, without shareholder approval, provided                that                no amendment shall be made without shareholder approval if such approval                is necessary to comply with any applicable requirement of the laws                of the                jurisdiction of incorporation of the Corporation, any applicable                tax                requirement, including Section 422 of the Code, any applicable rules                or regulation of the Securities and Exchange Commission, including                Rule 16b-3 (or any successor rule thereunder), or the rules and                regulations of The Nasdaq Stock Market, Inc. or any other exchange                or                stock market over which the Corporation’s securities are listed. No                amendment shall be made where such amendment increases the total                number of                shares of Common Stock reserved for issuance of Awards or reduced                the                minimum exercise price for options or exchange of options for other                Awards, unless such change is authorized by the shareholders within                one                year. |
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| (e) | Governing                Law.                The provisions of the 2008 Plan shall be governed by and interpreted                in accordance with the laws of the jurisdiction of incorporation                of the                Corporation. |
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| (f) | Indemnity.                Neither the Board nor the Committee, nor any members of either, nor                any                employees of the Corporation or any parent, subsidiary, or other                affiliate, shall be liable for any act, omission, interpretation,                construction or determination made in good faith in connection with                their                responsibilities with respect to the 2008 Plan, and the Corporation                hereby agrees to indemnify the members of the Board, the members                of the                Committee, and the employees of the Corporation and its parent or                subsidiaries in respect of any claim, loss, damage, or expense (including                reasonable counsel fees) arising from any such act, omission,                interpretation, construction or determination to the full extent                permitted                by law. |
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