EXHIBIT 10.28


                              EMPLOYMENT AGREEMENT


      This  EMPLOYMENT  AGREEMENT (the  "Agreement")  is made as of September 1,
2005,  between Gateway  International  Holdings,  Inc., a corporation  organized
under the laws of the State of Nevada  (the  "Company"),  and Jitu  Banker  (the
"Executive").

      NOW, THEREFORE, the Company and Executive hereby agree as follows:

1.    EMPLOYMENT.

      1.1 General. The Company hereby employs Executive in the capacity of Chief
Financial Officer of the Company  commencing with the Effective Date (as defined
in Section 2).  Executive  hereby  accepts such  employment,  upon the terms and
subject to the conditions herein contained.

      1.2 Duties.  During  Executive's  employment  with the Company,  Executive
shall report  directly to the  Company's  Chief  Executive  Officer and shall be
responsible  for performing  those duties  consistent with the position of Chief
Financial  Officer  and as may from time to time be  reasonably  assigned  to or
requested of Executive by the Company's Chief Executive Officer. Executive shall
use  his  reasonable   efforts  to  perform   faithfully  and  effectively  such
responsibilities.  Executive  shall conduct all of his activities in a manner so
as to maintain and promote the business and reputation of the Company.

      1.3 Full-Time Position. Executive, during his employment with the Company,
shall devote all of his business time,  attention and skills to the business and
affairs of the Company.  Executive shall not, during the term of this Agreement,
be engaged in any other business activity without the prior consent of the Chief
Executive Officer of the Company; provided, however, that this restriction shall
not be construed as preventing  Executive from investing his personal  assets in
passive  investments in business  entities which are not in competition with the
Company or its affiliates.

      1.4 Business  Opportunity.  Executive hereby agrees to promote and develop
all business  opportunities  that come to his  attention  relating to current or
anticipated future business of the Company, in a manner consistent with the best
interests  of the  Company  and with his  duties  under this  Agreement.  Should
Executive discover a business opportunity that does not relate to the current or
anticipated  future  business  of  the  Company,   he  shall  first  offer  such
opportunity  to the  Company.  Should the Board of  Directors of the Company not
exercise  its right to pursue  this  business  opportunity  within a  reasonable
period of time, not to exceed sixty (60) days, then Executive,  with the consent
of the Board of  Directors,  may develop the business  opportunity  for himself;
provided,  however,  that such  development  may in no way conflict or interfere
with the duties owed by Executive to the Company under this Agreement.  Further,
Executive may develop such business  opportunities only on his own time, and may
not use any service, personnel,  equipment, supplies, facility, or trade secrets
of the  Company  in  their  development.  As used  herein,  the  term  "business
opportunity" shall not include business  opportunities  involving  investment in
publicly traded stocks,  bonds or other  securities,  or other  investments of a
personal nature.

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      1.5 Representations of Executive. To induce the Company to enter into this
Agreement,  Executive  represents  and  warrants to the  Company  that as of the
Effective  Date (a) Executive  will not be a party or subject to any  employment
agreement or arrangement with any other person,  firm,  company,  corporation or
other  business  entity,  (b)  Executive  will  not  be  subject  to  restraint,
limitation  or  restriction  by virtue of any  agreement or  arrangement,  or by
virtue of any law or rule of law or  otherwise  which would  impair  Executive's
right or ability to (i) enter the employ of the Company,  or (ii) perform  fully
his duties and obligations  pursuant to this  Agreement,  and (c) to the best of
Executive's  knowledge no material  litigation is pending or threatened  against
any  business or  business  entity  owned or  controlled  or  formerly  owned or
controlled by Executive.

      1.6 Location of  Employment.  Executive's  principal  place of  employment
during his employment with the Company shall be in Orange County, California.

2. TERM.  The term of this  Agreement  shall  commence on September 1, 2005 (the
"Effective Date"). The initial term of this Agreement (the "Initial Term") shall
be for a period commencing on the Effective Date and shall continue for a period
of three (3) year from the date hereof,  unless sooner terminated as provided in
Section 4.1. Thereafter, this Agreement shall automatically renew for successive
one year terms unless either party shall have given written  notice to the other
party not less than 60 days prior to the  expiration  of the Initial Term or any
successive  term of its intent not to renew this  Agreement  (the Initial  Term,
together with any  subsequent  employment  period or periods,  being referred to
herein as the "Term").

3. COMPENSATION AND BENEFITS.

      3.1 Salary.  The  Company  shall pay to  Executive,  and  Executive  shall
accept,  as  full  compensation  for any and  all  services  rendered  and to be
rendered  by  him to the  Company  in all  capacities  during  the  Term  of his
employment  under this  Agreement,  a base salary at the monthly rate of $13,000
("Base Salary"), payable in accordance with the regular payroll practices of the
Company.

      3.2 Employee  Benefits.  The Executive shall be entitled to participate in
tax-qualified and nonqualified deferred compensation and retirement plans, group
term life insurance plans,  short-term and long-term disability plans,  employee
benefit  plans,  practices,  and  programs  maintained  by the  company and made
available to similarly situated  executives  generally,  and as may be in effect
from  time to  time.  Executive  also  shall be  entitled  to  reimbursement  of
reasonable  automobile  expenses,  including  repairs,  gas  and  insurance  and
cellular phone bills.

      3.3 Vacation.  Executive  shall be entitled to paid vacation in accordance
with  the  Company's  standard  vacation  policies,  with  such  vacation  to be
scheduled and taken in accordance with the Company's standard vacation policies.

      3.4 Business Expenses.  The Company shall reimburse  Executive for any and
all necessary,  customary and usual  business  expenses,  properly  receipted in
accordance with Company policies  reasonably  incurred by Executive on behalf of
the Company.

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<PAGE>

      3.5  Withholding.   All   compensation   shall  be  subject  to  customary
withholding  tax and other  employment  taxes as are  required  with  respect to
compensation paid by a corporation to an employee.

      3.6 Signing Bonus. Upon execution  hereof,  the Company shall issue to the
Executive  300,000  restricted shares of the Company's common stock as a signing
bonus (the "Signing  Bonus").  This Signing Bonus is offered in  anticipation of
the  contributions  Executive has  previously  made on behalf of the Company and
will make to the Company during the Initial Term.

4. TERMINATION OF EMPLOYMENT.

      4.1 Events of Termination.  Executive's  employment with the Company shall
terminate upon the occurrence of any one or more of the following events:

            4.1.1  Death.  In  the  event  of  Executive's  death,   Executive's
employment shall terminate on the date of death.

            4.1.2  Disability.  In  the  event  of  Executive's  Disability  (as
hereinafter defined), the Company shall have the option to terminate Executive's
employment  by  giving a notice  of  termination  to  Executive.  The  notice of
termination  shall  specify  the date of  termination,  which  date shall not be
earlier  than thirty  (30) days after the notice of  termination  is given.  For
purposes  of this  Agreement,  "Disability"  shall  mean a  physical  or  mental
impairment  which  substantially  limits a major life  activity of Executive and
which  renders  Executive  unable to  perform  the  essential  functions  of his
position,  even with  reasonable  accommodation  which  does not impose an undue
hardship on the Company, which condition continues for more than 120 consecutive
days or more than 180 days out of 365  consecutive  days. The Board of Directors
shall have the right,  in good faith,  to make the  determination  of Disability
under this Agreement  based upon  information  supplied by Executive  and/or his
medical  personnel,  as well as information  from medical  personnel (or others)
selected by the Company or its insurers.

            4.1.3  Termination by the Company for Cause. The Company may, at its
option,  terminate  Executive's  employment for Cause (as hereinafter  defined),
based on objective  factors  determined in good faith by a majority of the Board
of Directors,  by giving a notice of  termination  to Executive  specifying  the
reasons for  termination  and, if  Executive  shall fail to cure same within ten
(10) days of his  receiving  the notice of  termination,  his  Employment  shall
terminate at the end of such 10-day period; provided that in the event the Board
of Directors in good faith determines that the underlying reasons giving rise to
such  determination  cannot be cured,  then said cure period shall not apply and
Executive's employment shall terminate on the date of Executive's receipt of the
notice of termination.  "Cause" shall mean (a) Executive's conviction of, guilty
or "no contest" plea to, or  confession  of guilt of a felony,  or (b) a willful
act by Executive  which  constitutes  gross  misconduct  and which is materially
injurious to the Company,  including,  but not limited to, theft, fraud or other
illegal conduct.

            4.1.4 Termination by Executive.  Executive may terminate Executive's
employment for any reason  whatsoever by giving written notice of termination to
the Company.  Executive's  employment  shall terminate on the earlier of (a) the
date,  following  the date of the notice of  termination,  upon which a suitable
replacement  for  Executive is found by the Company or (b) sixty (60) days after
the date of receipt by the Company of the notice of termination.

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<PAGE>

      4.2  Certain   Obligations  of  the  Company   Following   Termination  of
Executive's  Employment.  Following the  termination of  Executive's  employment
under the  circumstances  described below, the Company shall pay to Executive in
accordance with its regular  payroll  practices the following  compensation  and
provide the following benefits:

            4.2.1 Death. In the event that Executive's  employment is terminated
by reason of  Executive's  death,  Executive's  estate  shall be entitled to the
following payments:

                  (a) Base Salary  through the date  Executive's  employment  is
            terminated;

                  (b) Any additional  compensation prorated to the date of death
            of Executive; and

                  (c) The Company shall pay to  Executive's  estate the amounts,
            and  shall  provide  all  benefits  generally  available  under  the
            employee  benefit  plans,  policies  and  practices  of the Company,
            determined in accordance with the applicable terms and provisions of
            such plans,  policies and  practices in each case, as accrued to the
            date  of  termination  or  otherwise  payable  as a  consequence  of
            Executive's death.

            4.2.2  Disability.  In the  event  that  Executive's  employment  is
terminated by reason of Executive's  Disability,  Executive shall be entitled to
the following payments:

                  (a) Base Salary  through the date  Executive's  employment  is
            terminated;

                  (b)  Any  additional  compensation,  prorated  to the  date of
            Executive's termination due to Executive's Disability; and

                  (c) The Company  shall pay to Executive  the amounts and shall
            provide all benefits generally  available under the employee benefit
            plans,  policies  and  practices  of  the  Company,   determined  in
            accordance  with the applicable  terms and provisions of such plans,
            policies  and  practices  in each  case,  as  accrued to the date of
            termination  or otherwise  payable as a consequence  of  Executive's
            Disability.

            4.2.3 Reserved.

            4.2.4  Termination by Executive or by the Company for Cause.  In the
event  Executive's  employment is  terminated  by Executive  pursuant to Section
4.1.4 hereof  ("Termination by Executive") or by the Company pursuant to Section
4.1.3  hereof  ("Termination  by the Company  for  Cause"),  Executive  shall be
entitled  to no further  compensation  or other  benefits  under this  Agreement
except as to that portion of any unpaid Base Salary and other  benefits  accrued
and earned by him  hereunder,  up to and including  the  effective  date of such
termination. In addition,  Executive shall be entitled to receive any additional
compensation  earned but not yet paid with respect only to any fiscal year prior
to the fiscal year of termination.

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<PAGE>

      4.3 Nature of Payments. All amounts to be paid by the Company to Executive
pursuant  to this  Section  4 are  considered  by the  parties  to be  severance
payments.  In the event such  payments  are treated as damages,  it is expressly
acknowledged  by the  parties  that  damages to  Executive  for  termination  of
employment  would be difficult to ascertain and the above amounts are reasonable
estimates thereof.

      4.4 Duties Upon  Termination.  Upon termination of Executive's  employment
with the  Company  pursuant  to  Sections  4.1.1  through  4.1.4  hereof or upon
expiration  of the  Term,  Executive  shall  be  released  from any  duties  and
obligations  hereunder (except those duties and obligations set forth in Section
5). Upon  termination of  Executive's  employment  with the Company  pursuant to
Sections 4.1.1 through 4.1.4 hereof, the obligations of the Company to Executive
shall be as set forth in Section 4.2 hereof.

5. RESTRICTIVE COVENANTS.

      5.1 Executive  acknowledges that (i) he has a major responsibility for the
operation,  administration,  development  and growth of the Company's  business,
(ii) his work for the Company  has  brought  him and will  continue to bring him
into  close  contact  with  confidential  information  of the  Company  and  its
customers,  and (iii) the agreements  and covenants  contained in this Section 5
are  essential  to protect  the  business  interest  of the Company and that the
Company  will  not  enter  into  this  Agreement  but for  such  agreements  and
covenants. Accordingly, the Executive covenants and agrees as follows:

            5.1.1 Except as otherwise provided for in this Agreement, during the
Term of this  Agreement  and for a period of twelve  (12) months  following  the
termination of this Agreement (the "Termination  Period"),  Executive shall not,
directly or indirectly,  compete with respect to any services or products of the
Company  which are either  offered or are being  developed by the  Company;  or,
without limiting the generality of the foregoing,  be or become,  or agree to be
or become,  interested  in or  associated  with,  in any capacity  (whether as a
partner,  shareholder,  owner, officer, director,  executive,  principal, agent,
creditor,  trustee,  consultant,  co-venturer or otherwise) with any individual,
corporation,  firm,  association,  partnership,  joint venture or other business
entity,  which  competes with respect to any services or products of the Company
which are  either  offered  or are being  developed  by the  Company;  provided,
however,  that  Executive may own,  solely as an  investment,  not more than one
percent (1%) of any class of  securities  of any publicly  held  corporation  in
competition  with the  Company  whose  securities  are  traded  on any  national
securities exchange in the United States of America.

            5.1.2 During the Term of this  Agreement and during the  Termination
Period,  Executive shall not,  directly or indirectly,  (i) induce or attempt to
influence any employee of the Company to leave its employ,  (ii) aid or agree to
aid any  competitor,  customer or supplier of the Company in any attempt to hire
any person who shall have been  employed by the  Company  within the twelve (12)
month  period  preceding  such  requested  aid,  or (iii)  induce or  attempt to
influence  any person or  business  entity who was a customer or supplier of the
Company during any portion of said period to transact business with a competitor
of the Company in Company's business.

            5.1.3 During the Term of this Agreement,  the Termination Period, if
applicable, and thereafter, Executive shall not other than in the performance of
his duties disclose to anyone any information  about the affairs of the Company,
including,  without  limitation,  trade secrets,  trade "know-how",  inventions,
customer lists, business plans, operational methods, pricing policies, marketing
plans, sales plans, identity of suppliers or customers,  sales, profits or other
financial information,  which is confidential to the Company or is not generally
known  in the  relevant  trade,  nor  shall  Executive  make  use  of  any  such
information for his own benefit.  Any technique,  method,  process or technology
used by the Company  shall be  considered  a "trade  secret" for the purposes of
this Agreement.

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<PAGE>

            5.1.4 Executive hereby agrees that all know-how, documents, reports,
plans,  proposals,  marketing and sales plans,  client  lists,  client files and
materials  made by him or by the  Company  are the  property  of the Company and
shall  not be  used  by  him in any  way  adverse  to the  Company's  interests.
Executive  shall not deliver,  reproduce  or in any way allow such  documents or
things to be delivered or used by any third party without specific  direction or
consent of the Board of Directors of the Company.  Executive  hereby  assigns to
the Company any rights that he may have in any such trade secret or  proprietary
information.

      5.2 If Executive breaches,  or threatens to commit a breach of Section 5.1
(the "Restrictive  Covenants"),  the Company shall have the following rights and
remedies,  each of which shall be enforceable,  and each of which is in addition
to, and not in lieu of, any other rights and  remedies  available to the Company
at law or in equity.

            5.2.1  Executive  shall  account for and pay over to the Company all
compensation,   profits,  and  other  benefits,  after  taxes,  which  inure  to
Executive's  benefit which are derived or received by Executive or any person or
business   entity   controlled  by  Executive   resulting  from  any  action  or
transactions constituting a breach of any of the Restrictive Covenants.

            5.2.2  Notwithstanding  the  provisions of  subsection  5.2.1 above,
Executive acknowledges and agrees that in the event of a violation or threatened
violation  of any of the  provisions  of  Section 5, the  Company  shall have no
adequate  remedy at law and shall  therefore  be entitled  to enforce  each such
provision by temporary or permanent  injunctive or mandatory  relief obtained in
any court of competent  jurisdiction  without the necessity of proving  damages,
posting any bond or other  security,  and without  prejudice to any other rights
and remedies which may be available at law or in equity.

      5.3 If any of the Restrictive  Covenants,  or any part thereof, is held to
be invalid or  unenforceable,  the same  shall not affect the  remainder  of the
covenant or covenants,  which shall be given full effect,  without regard to the
invalid or  unenforceable  portions.  Without  limiting  the  generality  of the
foregoing,  if any of the Restrictive Covenants, or any part thereof, is held to
be  unenforceable  because of the duration of such provision or the area covered
thereby,  the parties hereto agree that the court making such termination  shall
have the power to reduce the duration  and/or area of such provision and, in its
reduced form, such provision shall then be enforceable.

      5.4 The parties hereto intend to and hereby confer jurisdiction to enforce
the  Restrictive  Covenants  upon the  courts  of any  jurisdiction  within  the
geographical scope of such Restrictive  Covenants.  In the event that the courts
of any one or more of such jurisdictions  shall hold such Restrictive  Covenants
wholly unenforceable by reason of the breadth of such scope or otherwise,  it is
the intention of the parties  hereto that such  determination  not bar or in any
way affect the Company's right to the relief provided above in the courts of any
other jurisdictions within the geographical scope of such Restrictive Covenants,
as to breaches of such  covenants in such other  respective  jurisdictions,  the
above  covenants as they relate to each  jurisdiction  being,  for this purpose,
severable into diverse and independent covenants.

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6. MISCELLANEOUS PROVISIONS.

      6.1  Severability.  If in any jurisdiction any term or provision hereof is
determined  to  be  invalid  or  unenforceable,  (a)  the  remaining  terms  and
provisions   hereof   shall  be   unimpaired,   (b)  any  such   invalidity   or
unenforceability   in  any   jurisdiction   shall  not   invalidate   or  render
unenforceable  such provision in any other  jurisdiction  and (c) the invalid or
unenforceable  term or provision  shall, for purposes of such  jurisdiction,  be
deemed  replaced by a term or provision that is valid and  enforceable  and that
comes closest to expressing the intention of the invalid or  unenforceable  term
or provision.

      6.2 Execution in  Counterparts.  This  Agreement may be executed in one or
more counterparts, and by the different parties hereto in separate counterparts,
each of which shall be deemed to be an original but all of which taken  together
shall constitute one and the same agreement.

      6.3  Notices.  All  notices,  requests,  demands and other  communications
hereunder  shall be in writing and shall be deemed duly given when  delivered by
hand, or when  delivered if mailed by  registered  or certified  mail or private
courier  service,  postage  prepaid,  return receipt  requested or via facsimile
(with written confirmation of receipt) as follows:

                  If to Executive:  Jitu Banker
                                    36 Rimini
                                    Mission Viejo, CA 92692
                                    Facsimile: 949/595-0219

                 If to the Company: Gateway International Holdings, Inc.
                                    3840 East Eagle Drive
                                    Anaheim, CA 92807
                                    Facsimile:
                                    Attn.: Chief Executive Officer

or to such other address as a party hereto shall have  designated by like notice
to the other party hereto.

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<PAGE>

      6.4 Amendment.  No provision of this  Agreement may be modified,  amended,
waived or discharged in any manner  except by a written  instrument  executed by
the Company and Executive.

      6.5 Entire Agreement.  This Agreement  constitutes the entire agreement of
the parties  hereto with respect to the subject matter hereof and supersedes all
prior agreements and understandings of the parties hereto, oral or written, with
respect to the subject matter hereof.

      6.6 Applicable  Law. This Agreement  shall be governed by and construed in
accordance with the laws of the State of California applicable to contracts made
and to be wholly performed  therein without regard to its conflicts or choice of
law provisions.

      6.7 Headings.  The headings  contained  herein are for the sole purpose of
convenience of reference and shall not in any way limit or affect the meaning or
interpretation of any of the terms or provisions of this Agreement.

      6.8 Binding Effect; Successors and Assigns. Executive may not delegate his
duties or assign his rights hereunder. This Agreement shall inure to the benefit
of, and be binding upon, the parties hereto and their  respective  heirs,  legal
representatives, successors and permitted assigns.

      6.9 Waiver,  etc.  The  failure of either of the parties  hereto to at any
time  enforce any of the  provisions  of this  Agreement  shall not be deemed or
construed  to be a waiver of any such  provision,  nor to in any way  affect the
validity of this Agreement or any provision hereof or the right of either of the
parties hereto to thereafter enforce each and every provision of this Agreement.
No waiver of any  breach of any of the  provisions  of this  Agreement  shall be
effective unless set forth in a written instrument executed by the party against
whom or which  enforcement  of such waiver is sought,  and no waiver of any such
breach shall be  construed  or deemed to be a waiver of any other or  subsequent
breach.

      6.10  Representations  and  Warranties.  Executive and the Company  hereby
represent and warrant to the other that: (a) he or it has full power,  authority
and  capacity to execute and deliver  this  Agreement  and to perform his or its
obligations  hereunder,  (b) such execution,  delivery and performance  will not
(and with the giving of notice or lapse of time or both would not) result in the
breach of any agreements or other obligations to which he or it is a party or he
or it is otherwise  bound and (c) this Agreement is his or its valid and binding
obligation in accordance with its terms.

      6.11  Enforcement.  Except  as  otherwise  provided  herein,  if any party
institutes  legal action or other dispute  resolution  proceedings to enforce or
interpret the terms and conditions of this Agreement, the prevailing party shall
be awarded reasonable  attorneys' fees at all levels of the proceeding,  and the
expenses and costs incurred by such prevailing party in connection therewith.

      6.12  Arbitration.  The parties  agree to arbitrate  any disputes  arising
under  this  Agreement  in as  expeditious  a manner  as  possible  through  the
commercial  rules of the  American  Arbitration  Association  in the  County  of
Orange,  California,  or such other  place that is  mutually  agreed upon by the
parties.  Further,  the parties  hereby  waive any  objection  based on personal
jurisdiction, venue or forum non-conveniens in any arbitration or action brought
under this Agreement.  The decision and award rendered by the arbitrators  shall
be final and binding. Judgment upon the award may be entered in any court having
jurisdiction thereof.

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<PAGE>

      6.13 Continuing Effect. Where the context of this Agreement requires,  the
respective  rights and  obligations of the parties shall survive any termination
or expiration of the term of this Agreement.

      6.14  Construction.  Both  parties  have  cooperated  in the  drafting and
preparation of this  Agreement.  Hence,  in any  construction to be made of this
Agreement,  the same shall not be construed  against any party on the basis that
the party was the drafter.

      6.15 Expenses.  Each party to this Agreement agrees to bear his or its own
expenses in connection with the negotiation and execution of this Agreement.

      IN WITNESS WHEREOF,  this Agreement has been executed and delivered by the
parties hereto as of the date first above written.

                                    "COMPANY"

                                    GATEWAY INTERNATIONAL HOLDINGS, INC.,
                                    a Nevada corporation


                                    By:     /s/ Larry Consalvi
                                       -----------------------------------------
                                     Name:    Larry Consalvi
                                          --------------------------------------
                                     Title:   CEO
                                           -------------------------------------

                                     "EXECUTIVE"

                                                 /s/ Jitu Banker
                                      ------------------------------------------
                                      Jitu Banker




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