**EXHIBIT      7.8**

**MATTERS      TO BE COVERED IN THE**

**OPINION      OF COUNSEL TO METAPHOR**

| 1.   | Metaphor                is a corporation duly formed, validly existing and in good standing                under                the law of the State of Nevada. |
|----------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 2.   | Metaphor                has all requisite corporate power to execute and deliver, and in                to incur                and perform its obligations under, the                Agreement. |
|----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 3.   | The                execution and delivery by Metaphor of, and the incurrence and performance                by Metaphor of its obligations under, the Agreement have been duly                authorized by all necessary corporate action on the part of Metaphor. |
|----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 4.   | The                Agreement has been duly executed and delivered by                Metaphor. |
|----------------|-----------------------------------------------------------------------------------------------|

| 5.   | The                Agreement constitutes the legal, valid and binding obligation of                Metaphor,                enforceable against Metaphor in accordance with its terms, except                as may                be limited by (i) bankruptcy, insolvency, reorganization, moratorium,                fraudulent conveyance or transfer or other similar laws relating                to or                affecting the rights of creditors generally and (ii) the application                of                general principles of equity. |
|----------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 6.   | The                execution and delivery by Metaphor of, the incurrence and performance                by                Metaphor of its obligations under, and the consummation by Metaphor                of the                other transaction contemplated by, the Agreement do not: (i) violate                Metaphor’s Organizational Documents, (ii) violate any applicable law, rule                or regulation of the United States of American or the State of Nevada,                (iii) violate any order, writ, injunction or decree of any court                or                governmental or regulatory authority or agency applicable to Metaphor                of                which we have knowledge (after due inquiry), or (iv) result in a                breach                of, constitute a default under, require any consent (other than such                consents as have been obtained and are in full force and effect)                under, or                result in the acceleration or required prepayment of any indebtedness                pursuant to the terms of, any agreement or instrument of which we                have                knowledge (after due inquiry) to which Metaphor is a party or by                which it                is bound or to which it is subject. |
|----------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 7.   | We                have no knowledge of any litigation or other proceeding pending or                threatened against Metaphor which directly affect’s Metaphor’s ability to                perform its obligations under the                Agreement. |
|----------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|