|  Borrower:      Caneum,      Inc. and Tier One Consulting Inc.                         3101      West Coast Hwy, Ste. 400                         Newport      Beach, CA  92663 |  Lender:  BRIDGE      BANK, National Association55 Almaden Boulevard, Suite      100San Jose, CA  95113 |
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| 1.   | FINANCED      RECEIVABLES. |
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| 1.1   | Funding      Requests.  Borrower may request that Lender finance      Receivables by delivering to Lender a Funding Request for the Receivables      for which a request for financing is made. Lender shall be entitled to      rely on all the information provided by Borrower to Lender on or with the      Funding Request.  The Lender may honor Funding Requests,      instructions or repayments given by the Borrower (if an individual) or by      an Authorized Person. |
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| 1.2   | Acceptance of      Receivables.  Upon acceptance by Lender of any Receivable      described in a Funding Request, Lender shall make an Advance to Borrower      in an amount equal to the Advance Rate multiplied by the Receivable Amount      of such Receivable. Upon Lender’s acceptance of the Receivable and payment      to Borrower of the Advance, the Receivable shall become a “Financed      Receivable.”  It shall be a condition to each Advance that      (a) all of the representations and warranties set forth in Section 5      are true and correct on the date of such Advance as though made at and as      of each such date and (b) no Default has occurred and is continuing,      or would result from such Advance.  Lender has no obligation to      finance any Receivable and may exercise its sole discretion in determining      whether any Receivable is an Eligible Receivable before financing such      Receivable.  In no event shall the Lender be obligated to make      any Advance that results in an Overadvance or while any Overadvance is      outstanding. |
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| 1.3   | Rights in Respect of Financed      Receivables.  Effective upon Lender’s payment of an      Advance, Lender shall have the exclusive right to receive all Collections      on the Financed Receivable.  Lender shall have, with respect to      any goods related to the Financed Receivable, all the rights and remedies      of an unpaid seller under the California Uniform Commercial Code and other      applicable law, including the rights of replevin, claim and delivery,      reclamation and stoppage intransit. |
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| 1.4   | Reserve.  The      Reserve is a book balance maintained on the records of Lender and shall      not be a segregated fund and is not the property of    Borrower. |
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| 1.5   | Due      Diligence.  Lender may audit Borrower’s Receivables and      any and all records pertaining to the Collateral, at Lender’s sole      discretion and at Borrowers expense.  Lender may at any time and      from time to time contact Account Debtors and other persons obligated or      knowledgeable in respect of Receivables to confirm the Receivable Amount      of such Receivables, to determine whether Receivables constitute Eligible      Receivables, and for any other purpose in connection with this      Agreement.  If any of the Collateral or Borrower's books or      records pertaining to the Collateral are in the possession of a third      party, Borrower authorizes that third party to permit Lender or its agents      to have access to perform inspections or audits thereof and to respond to      Lender's requests for information concerning such Collateral and      records. |
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| 2.   | COLLECTIONS, CHARGES AND      REMITTANCES. |
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| 2.1   | Collections.  Subject      to the Lender’s timely receipt of accurate application instructions from      the Borrower with respect to the source and application of Collections,      Lender shall credit to Collections with respect to Financed Receivables      received by Lender to Borrower’s Account Balance within three business      days of the date good funds are received.  If no Default has      occurred and is continuing, Lender agrees to credit the Refundable Reserve      with the amount of Collections it receives with respect to Receivables      other than Financed Receivables; provided that      upon the occurrence and during the continuance of any Default, Lender may      apply all Collections to the Obligations in such order and manner as      Lender may determine.  Lender has no duty to do any act other      than to turnover such amounts as required above.  If an item of      Collections is not honored or Lender does not receive good funds for any      reason, the amount shall be included in the Account Balance as if the      Collections had not been received and Finance Charges shall accrue      thereon. |
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| 2.2   | Financed Receivables Activity      Report.  Within 15 days after the end of each Monthly      Period, Lender shall send to Borrower a report covering the transactions      for that Monthly Period, including the amount of all Financed Receivables,      all Collections, Adjustments, Finance Charges, and other fees and      charges.  The accounting shall be deemed correct and conclusive      unless Borrower makes written objection to Lender within 30 days after the      Lender sends the accounting toBorrower. |
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| 2.3   | Reconciliations.  Unless      a Default has occurred and is continuing, Lender shall refund to Borrower      after each Month End, the Refundable Reserve, if positive, calculated for      such Month End, subject to Lender’s rights under Section 3.3 and Lender’s      rights of offset and recoupment.  If the Refundable Reserve is      negative, Borrower shall immediately pay such amount in the same manner as      set forth in Section 3.3 forOveradvances. |
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| 2.4   | Adjustments.  In      the event of a breach of Sections 5 or 6, or in the event any Adjustment      or dispute is asserted by any Account Debtor, Borrower shall promptly      advise Lender and shall, subject to the Lender’s approval, resolve such      disputes and advise Lender of any Adjustments; provided that      in no case will the aggregate Adjustments made with respect to any      Financed Receivable exceed 2% of its original Receivable Amount unless      Borrower has obtained the prior written consent of      Lender.  Unless the Advance for the disputed Financed Receivable      is repaid in full, Lender shall have the right, at any time, to take      possession of any rejected, returned, or recovered personal property. If      such possession is not taken by Lender, Borrower is to resell it for      Lender’s account at Borrower’s expense with the proceeds made payable to      Lender. While Borrower retains possession of any returned goods, Borrower      shall segregate said goods and mark them as property of      Lender. |
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| 2.5   | Remittances; Lockbox Account      Collection Services.  Borrower has entered into a      collection services agreement acceptable to Lender (the “Lockbox      Agreement”). Borrower shall continue to use the lockbox address as      the remit to and payment address for all of Borrower’s Collections and it      will be considered an immediate Event of Default if this does not      occur.  All Collections received to the lockbox or otherwise      received by Lender will be deposited to a non-interest bearing cash      collateral account maintained with Lender and Borrower will not have      access to that account |
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| 3.   | RECOURSE AND      OVERADVANCES. |
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| 3.1   | Recourse.  Advances      and the other Obligations shall be with full recourse against Borrower. If      any Advance is not repaid in full within 90 days from the earlier of      (a) invoice date, or (b) the date on which such Advance is made,      Borrower shall immediately pay the outstanding amount thereof to      Lender. |
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| 3.2   | Overadvances.  Upon      any occurrence of an Overadvance, Borrower shall immediately pay down the      Advances so that, after giving effect to such payments, no Overadvance      exists. |
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| 3.3   | Borrower’s      Payment.  When any Overadvance or other amount owing to      Lender becomes due, Lender shall inform Borrower of the manner of payment      which may be any one or more of the following in Lender’s sole discretion:      (a) in cash immediately upon demand therefore; (b) by delivery      of substitute invoices and a Funding Request acceptable to Lender which      shall thereupon become Financed Receivables; (c) by deduction from or      offset against the Refundable Reserve that would otherwise be due and      payable to Borrower; (d) by deduction from or offset against the      amount that otherwise would be forwarded to Borrower in respect of any      further Advances that may be made by Lender; or (e) by any      combination of the foregoing as Lender may from time to time      choose. |
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| 4.   | FEES AND FINANCE      CHARGES. |
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| 4.1   | Finance      Charges.  Lender may, but is not required to, deduct the      amount of accrued Finance Charge from Collections received by      Lender.  On each Month End Borrower shall pay to Lender any      accrued and unpaid Finance Charge as of such Month End.  Lender      may deduct the accrued Finance Charges in calculating the Refundable      Reserve. |
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| 4.2   | Fees. |
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|   | (a) | Processing      Fee.  At the time each Advance is made, Borrower shall      pay to Lender the Processing Fee with respect to such    Advance. |
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|   |  (b) | Facility      Fee.  Borrower shall pay the Facility Fee to Lender      promptly upon the execution of this Agreement and annually      thereafter. |
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|   | (c) | Recovery      Fee.  If Borrower fails to remit any Collections to      Lender as provided in Section 2.5, Borrower shall in each case pay to      Lender the Recovery Fee for suchCollections. |
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| 5.   | REPRESENTATIONS AND      WARRANTIES.  Borrower represents and      warrants: |
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| 5.1   | With      respect to each FinancedReceivable: |
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| (a)   | It      is the owner with legal right to sell, transfer and assign    it; |
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| (b)   | The      correct Receivable Amount is on the Funding Request and is not      disputed; |
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| (c)   | Such      Financed Receivable is an EligibleReceivable; |
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| (d)   | Lender      has the right to endorse and/ or require Borrower to endorse all payments      received on Financed Receivables and all proceeds of Collateral;      and |
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| (e)   | No      representation, warranty or other statement of Borrower in any certificate      or written statement given to Lender contains any untrue statement of a      material fact or omits to state a material fact necessary to make the      statement contained in the certificates or statement not      misleading. |
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| 5.2   | Borrower      is duly existing and in good standing in its state of formation and      qualified and licensed to do business in, and in good standing in, any      state in which the conduct of its business or its ownership of property      requires that it be qualified. |
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| 5.3   | The      execution, delivery and performance of this Agreement has been duly      authorized, and does not conflict with Borrower’s organizational      documents, nor constitute an Event of Default under any material agreement      by which Borrower is bound. Borrower is not in default under any agreement      to which or by which it is bound. |
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| 5.4   | Borrower      has good title to the Collateral and all inventory is in all material      respects of good and marketable quality, free from material      defects. |
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| 5.5   | Borrower’s      name, form of organization, chief executive office, and the place where      the records concerning all Financed Receivables and Collateral are kept is      set forth at the beginning of this Agreement, Borrower is located at its      address for notices set forth in thisAgreement. |
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| 5.6   | If      Borrower owns, holds or has any interest in, any copyrights (whether      registered, or unregistered), patents or trademarks, and licenses of any      of the foregoing, such interest has been specifically disclosed and      identified to Lender in writing. |
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| 6.   | MISCELLANEOUS      PROVISIONS.  Borrowerwill: |
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| 6.1   | Maintain      its corporate existence and good standing in its jurisdictions of      incorporation and maintain its qualification to do business in each      jurisdiction necessary to Borrower’s business or    operations. |
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| 6.2   | Give      Lender at least 30 days prior written notice of changes to its name,      organization, chief executive office or location of    records. |
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| 6.3   | Pay      all its taxes including gross payroll, withholding and sales taxes when      due and will deliver satisfactory evidence of payment to Lender if      requested. |
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| 6.4   | If      requested, provide to Lender a written report within 10 days, if payment      of any Financed Receivable does not occur by its due date and include the      reasons for the delay. |
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| 6.5   | If      applicable, give Lender copies of all Forms 10-K, 10-Q and 8-K (or      equivalents) within 5 days of filing with the Securities and Exchange      Commission, while any Financed Receivable is  outstanding. |
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| 6.6   | Execute      any further instruments and take further action as Lender requests to      perfect or continue Lender’s security interest in the Collateral or to      affect the purposes of thisAgreement. |
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| 6.7   | Provide      Lender with a Compliance Certificate no later than 30 days following each      quarter end or as requested byLender. |
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| 6.8   | Immediately      notify, transfer and deliver to Lender all Collections Borrower      receives. |
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| 6.9   | Not      create, incur, assume, or be liable for any indebtedness, other than      Permitted Indebtedness. |
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| 6.10   | Immediately      notify Lender if Borrower hereafter obtains any interest in any      copyrights, patents, trademarks or licenses that are significant in value      or are material to the conduct of its business or the value of any      Financed Receivable. |
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| 6.11   | At      all times when any Advances are outstanding or upon request, provide to      Lender no later than 30 days after the end of each month the following      with respect to Borrower’s financial condition and results of operations      for such month and the period then ending: balance sheet, income      statement; statement of cash flows, accounts receivable and payable aging,      deferred revenue report, and such other matters as Lender may      request. |
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| 6.12   | Maintain      its primary depository and operating accounts with Lender and, in the case      of any deposit accounts not maintained with Lender, grant to Lender a      first priority perfected security interest in and “control” (within the      meaning of Section 9104 of the California Uniform Commercial Code) of such      deposit account pursuant to documentation acceptable to      Lender. |
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| 6.13   | Provide      to Lender promptly upon the execution hereof, the following documents      which shall be in form satisfactory to Lender:  (i) an      affirmation of the subordination agreement by Robert J.      Morris  in favor of Lender, and (ii) an affirmation of the      subordination agreement by Michael A. Willner  in favor of      Lender. |
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| 6.14   | Promptly      provide to Lender such additional information and documents regarding the      finances, properties, business or books and records of Borrower or any      guarantor or any other obligor as Lender may  request. |
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| 6.15   | Provide      to Lender, within 120 days of Borrower’s fiscal year end, audited      consolidated financial statements of Borrower prepared in accordance with      GAAP, consistently applied, together with an unqualified opinion on such      financial statements of an independent certified public accounting firm      reasonably acceptable to Bank. |
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| 7.   | SECURITY      INTEREST.  To secure the prompt payment and performance      to Lender of all of the Obligations, Borrower hereby grants to Lender a      continuing security interest in the Collateral.  Borrower is not      authorized to sell, assign, transfer or otherwise convey any Collateral      without Lender’s prior written consent, except for the sale of finished      inventory in the Borrower’s usual course of business.  Borrower      agrees to sign any instruments and documents requested by Lender to      evidence, perfect, or protect the interests of Lender in the      Collateral.  Borrower agrees to deliver to Lender the originals      of all instruments, chattel paper and documents evidencing or related to      Financed Receivables and Collateral.  Borrower shall not grant      or permit any lien or security in the Collateral or any interest therein      other than Permitted Liens. |
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| 8.   | POWER OF      ATTORNEY.  Borrower irrevocably appoints Lender and its      successors and as true and lawful attorney in fact, and authorizes Lender      (a) to, whether or not there has been an Event of Default, (i) demand,      collect, receive, sue, and give releases to any Account Debtor for the      monies due or which may become due upon or with respect to the Receivables      and to compromise, prosecute, or defend any action, claim, case or      proceeding relating to the Receivables, including the filing of a claim or      the voting of such claims in any bankruptcy case, all in Lender’s name or      Borrower’s name, as Lender may choose; (ii) prepare, file and sign      Borrower’s name on any notice, claim, assignment, demand, draft, or notice      of or satisfaction of lien or mechanics’ lien or similar document; (iii)      notify all Account Debtors with respect to the Receivables to pay Lender      directly; (iv) receive and open all mail addressed to Borrower for the      purpose of collecting the Receivables; (v) endorse Borrower’s name on any      checks or other forms of payment on the Receivables; (vi) execute on      behalf of Borrower any and all instruments, documents, financing      statements and the like to perfect Lender’s interests in the Receivables      and Collateral; (vii) debit any Borrower’s deposit accounts maintained      with Lender for any and all Obligations due under this Agreement; and      (viii) do all acts and things necessary or expedient, in furtherance of      any such purposes, and (b) to, upon the occurrence and during the      continuance of an Event of Default, sell, assign, transfer, pledge,      compromise, or discharge the whole or any part of the      Receivables.  Upon the occurrence and continuation of an Event      of Default, all of the power of attorney rights granted by Borrower to      Lender hereunder shall be applicable with respect to all Receivables and      all Collateral. |
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| 9.   | DEFAULT AND      REMEDIES. |
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| 9.1   | Events of      Default.  The occurrence of any one or more of the      following shall constitute an Event of Default  hereunder. |
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| (a)   | Failure      to Pay.  Borrower fails to make a payment under this      Agreement. |
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| (b)   | Lien      Priority.  Lender fails to have an enforceable first lien      (except for any prior liens to which Lender has consented in writing) on      or security interest in theCollateral. |
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| (c)   | False      Information.  Borrower (or any guarantor) has given      Lender any materially false or misleading information or representations      or has failed to disclose any material fact relating to the subject matter      of this Agreement. |
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| (d)   | Death.  Borrower      or any guarantor dies or becomes legally incompetent, or if Borrower is a      partnership, any general partner dies or becomes legally      incompetent. |
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| (e)   | Bankruptcy.  Borrower      (or any guarantor) files a bankruptcy petition, a bankruptcy petition is      filed against Borrower (or any guarantor) or Borrower (or any guarantor)      makes a general assignment for the benefit of  creditors. |
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| (f)   | Receivers.  A      receiver or similar official is appointed for a substantial portion of      Borrower’s (or any guarantor’s) business, or the business is      terminated. |
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| (g)   | Judgments.  Any      judgments or arbitration awards are entered against Borrower (or any      guarantor), or Borrower (or any guarantor) enters into any settlement      agreements with respect to any litigation or arbitration and the aggregate      amount of all such judgments, awards, and agreements exceeds      $50,000. |
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| (h)   | Material      Adverse Change.  A material adverse change occurs, or is      reasonably likely to occur, in Borrower’s (or any guarantor’s) business      condition (financial or otherwise), operations, properties or prospects,      or ability to repay the credit. |
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| (i)   | Cross-default.  Any      default occurs under any agreement in connection with any credit Borrower      (or any guarantor) or any of Borrower’s related entities or affiliates has      obtained from anyone else or which Borrower (or any guarantor) or any of      Borrower’s related entities or affiliates has guaranteed (other than trade      amounts payable incurred in the ordinary course of business and not more      than 60 days past due). |
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| (j)   | Default      under Related Documents.  Any default occurs under any      guaranty, subordination agreement, security agreement, deed of trust,      mortgage, or other document required by or delivered in connection with      this Agreement or any such document is no longer in  effect. |
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| (k)   | Other      Agreements.  Borrower (or any guarantor) or any of      Borrower’s related entities or affiliates fails to meet the conditions of,      or fails to perform any obligation under any other agreement Borrower (or      any guarantor) or any of Borrower’s related entities or affiliates has      with Lender or any affiliate ofLender. |
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| (l)   | Change      of Control.  The holders of the capital ownership of the      Borrower as of the date hereof cease to own and control, directly and      indirectly, at least 90% of the capital ownership of the      Borrower. |
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| (m)   | Other      Breach Under Agreement.  Borrower fails to meet the      conditions of, or fails to perform any obligation under, any term of this      Agreement not specifically referred toabove. |
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| 9.2   | Remedies. Upon the      occurrence of an Event of Default, (1) without implying any      obligation to do so, Lender may cease making Advances or extending any      other financial accommodations to Borrower; (2) all or a portion of      the Obligations shall be, at the option of and upon demand by Lender, or      with respect to an Event of Default described in Section 9.1(e),      automatically and without notice or demand, due and payable in full; and      (3) Lender shall have and may exercise all the rights and remedies      under this Agreement and under applicable law, including the rights and      remedies of a secured party under the California Uniform Commercial Code,      all the power of attorney rights described in Section 8 with respect to      all Collateral, and the right to collect, dispose of, sell, lease, use,      and realize upon all Financed Receivables and all Collateral in any      commercial reasonable manner. |
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| 10.   | ACCRUAL OF INTEREST.  All      interest and finance charges hereunder calculated at an annual rate shall      be based on a year of 360 days, which results in a higher effective rate      of interest than if a year of 365 or 366 days were used.  If any      amount due under Section 4.2, amounts due under Section 11, and any other      Obligations not otherwise bearing interest hereunder is not paid when due,      such amount shall bear interest at a per annum rate equal to the Finance      Charge Percentage until the earlier of (i) payment in good funds or      (ii) entry of a trial judgment thereof, at which time the principal      amount of any money judgment remaining unsatisfied shall accrue interest      at the highest rate allowed by applicablelaw. |
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| 11.   | FEES, COSTS AND EXPENSES;      INDEMNIFICATION. The Borrower will pay to Lender upon demand all      fees, costs and expenses (including fees of attorneys and professionals      and their costs and expenses) that Lender incurs or may from time to time      impose in connection with any of the following: (a) preparing,      negotiating, administering, and enforcing this Agreement or any other      agreement executed in connection herewith, including any amendments,      waivers or consents in connection with any of the foregoing, (b) any      litigation or dispute (whether instituted by Lender, Borrower or any other      person) in any way relating to the Financed Receivables, the Collateral,      this Agreement or any other agreement executed in connection herewith or      therewith, (c) enforcing any rights against Borrower or any      guarantor, or any Account Debtor, (d) protecting or enforcing its      interest in the Financed Receivables or the Collateral,      (e) collecting the Financed Receivables and the Obligations, or      (f) the representation of Lender in connection with any bankruptcy      case or insolvency proceeding involving Borrower, any Financed Receivable,      the Collateral, any Account Debtor, or any guarantor. Borrower shall      indemnify and hold Lender harmless from and against any and all claims,      actions, damages, costs, expenses, and liabilities of any nature      whatsoever arising in connection with any of the  foregoing. |
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| 12.   | INTEGRATION, SEVERABILITY      WAIVER, AND CHOICE OF LAW.  This Agreement and any      related security or other agreements required by this Agreement,      collectively: (a) represent the sum of the understandings and      agreements between Lender and Borrower concerning this credit;      (b) replace any prior oral or written agreements between Lender and      Borrower concerning this credit; and (c) are intended by Lender and      Borrower as the final, complete and exclusive statement of the terms      agreed to by them. In the event of any conflict between this Agreement and      any other agreements required by this Agreement, this Agreement will      prevail. If any provision of this Agreement is deemed invalid by reason of      law, this Agreement will be construed as not containing such provision and      the remainder of the Agreement shall remain in full force and effect.      Lender retains all of its rights, even if it makes an Advance after a      default. If Lender waives a default, it may enforce a later default. Any      consent or waiver under, or amendment of, this Agreement must be in      writing, and no such consent, waiver, or amendment shall imply any      obligation by Lender to make any subsequent consent, waiver, or      amendment.  THIS AGREEMENT SHALL BE GOVERNED BY AND INTERPRETED      IN ACCORDANCE WITH THE INTERNAL LAWS OF THE STATE OF      CALIFORNIA. |
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| 13.   | NOTICES; TELEPHONIC AND TELEFAX      AUTHORIZATIONS.  All notices      shall be given to lender and borrower at the addresses or faxes (or      e-mail, if applicable) set forth on the signature page of this agreement      and shall be deemed to have been delivered when actually received at the      designated address.  Lender may honor telephone, fax, e-mail or      telefax instructions for Advances or repayments given, or purported to be      given, by any one of the Authorized Persons.  Borrower will      indemnify and hold Lender harmless from all liability, loss, and costs in      connection with any act resulting from telephone or telefax instructions      Lender reasonably believes are made by any Authorized      Person.  This paragraph will survive this Agreement's      termination, and will benefit Lender and its officers, employees, and      agents. |
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| 14.   | DEFINITIONS AND      CONSTRUCTION. |
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| 14.1   | Definitions.  In      this Agreement: |
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| (a)   | The      Receivable has been created by Borrower in the ordinary course of      Borrower’s business and without any obligation on the part of Borrower to      render any further performance. |
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| (b)   | There      are no conditions which must be satisfied before Borrower is entitled to      receive payment of the Receivable, and the Receivable does not arise from      COD sales, consignments or guaranteedsales. |
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| (c)   | The      Account Debtor upon the Receivable does not claim any defense to payment      of the Receivable, whether well founded or  otherwise. |
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| (d)   | The      Receivable is not the obligation of an Account Debtor who has asserted or      may be reasonably be expected to assert any counterclaims or offsets      against Borrower (including offsets for any “contra accounts” owed by      Borrower to the Account Debtor for goods purchased by Borrower or for      services performed for Borrower). |
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| (e)   | The      Receivable represents a genuine obligation of the Account Debtor and to      the extent any credit balances exist in favor of the Account Debtor, such      credit balances shall be deducted in calculating the Receivable      Amount. |
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| (f)   | Borrower      has sent an invoice to the Account Debtor in the amount of the      Receivable. |
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| (g)   | Borrower      is not prohibited by the laws of the state where the Account Debtor is      located from bringing an action in the courts of that state to enforce the      Account Debtor’s obligation to pay the Receivable. Borrower has taken all      appropriate actions to ensure access to the courts of the state where      Account Debtor is located, including, where necessary; the filing of a      Notice of Business Activities Report or other similar filing with the      applicable state agency or the qualification by Borrower as a foreign      corporation authorized to transact business in such  state. |
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| (h)   | The      Receivable is owned by Borrower free of any title defects or any liens or      interests of others except the security interest in favor of Lender, and      Lender has a perfected, first priority security interest in such      Receivable. |
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| (i)   | The      Account Debtor on the Receivable is not any of the      following:  (i) an employee, affiliate, parent or      subsidiary of Borrower, or an entity which has common officers or      directors with Borrower, (ii) the U.S. government or any agency or      department of the U.S. government unless Lender agrees in writing to      accept the Receivable, Borrower complies with the procedures in the      Federal Assignment of Claims Act of 1940 (41 U.S.C.§15) with respect to      the Receivable, and the underlying contract expressly provides that      neither the U.S. government nor any agency or department thereof shall      have the right of set-off against Borrower; or (iii) any person or      entity located in a foreign country unless (A) the Receivable is      supported by an irrevocable letter of credit issued by a bank acceptable      to Lender, and (B) if requested by Lender, the original of such      letter of credit and/or any usance drafts drawn under such letter of      credit and accepted by the issuing or confirming bank have been delivered      to Lender. |
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| (j)   | The      Receivable is not in default (a Receivable will be considered in default      if any of the following occur:  (i) the Receivable is not      paid within 90 days from its invoice date; (ii) the Account Debtor      obligated upon the Receivable suspends business, makes a general      assignment for the benefit of creditors, or fails to pay its debts      generally as they come due; or (iii) any petition is filed by or      against the Account Debtor obligated upon the Receivable under any      bankruptcy law or any other law or laws for the relief of      debtors). |
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| (k)   | The      Receivable does not arise from the sale of goods which remain in      Borrower’s possession or under Borrower’s  control. |
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| (l)   | The      Receivable is not evidenced by a promissory note or chattel paper, nor is      the Account Debtor obligated to Borrower under any other obligation which      is evidenced by a promissory note. |
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| (m)   | The      Receivable is otherwise acceptable toLender. |
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| (a)   | Indebtedness      under this Agreement or that is otherwise owed to the    Lender. |
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| (b)   | Indebtedness      existing on the date hereof and specifically disclosed on a schedule to      this Agreement. |
|-----------------|----------------------------------------------------------------------------------------------------------------|

| (c)   | Purchase      money indebtedness (including capital leases) incurred to acquire capital      assets in ordinary course of business and not exceeding $25,000 in total principal amount at any time      outstanding. |
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| (d)   | Other Indebtedness in an aggregate amount not to      exceed $25,000 at any time outstanding; provided that such indebtedness is      junior in priority (if secured) to the Obligations and provided that the      incurrence of such Indebtedness does not otherwise cause and Event of      Default hereunder. |
|-----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (e)   | Indebtedness incurred in the refinancing of any      indebtedness set forth in (a) through (d) above, provided that the      principal amount thereof is not increased or the terms thereof are not      modified to impose more burdensome terms upon the      Borrower. |
|-----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (f)   | Subordinated  Debt. |
|-----------------|---------------------|

| (a)   | Liens      securing any of the indebtedness described in clauses (a) through (d) of      the definition of PermittedIndebtedness. |
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| (b)   | Liens      for taxes, fees, assessments or other governmental charges or levies,      either not delinquent or being contested in good faith by appropriate      proceedings, provided the same have no priority over any of Lender’s      security interests. |
|-----------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (c)   | Liens      incurred in connection with the extension, renewal or refinancing of the      indebtedness described in clause (e) of the definition of Permitted      Indebtedness, provided that any extension, renewal or replacement lien      shall be limited to the property encumbered by the existing lien and the      principal amount of the indebtedness being extended, renewed or refinanced      does not increase. |
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| (d)   | Liens      securing Subordinated Debt. |
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| (a)   | The      sum of (i) the total of the Cash Reserves as to all Financed      Receivables as of such Month End and (ii) the amount of Collections      received by Lender during the Monthly Period with respect to Receivables      other than Financed Receivables and not previously remitted to      Borrower, |
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| (b)   | The      total for that Monthly Period ending on such Month End  of: |
|-----------------|----------------------------------------------------------------------|

| (i)   | Processing      Fee, Facility Fee, and RecoveryFees; |
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| (v)   | all      amounts due, including professional fees and expenses, as set forth in      Section 11 for which oral or written demand has been made by Lender to      Borrower during that Monthly Period to the extent Lender has agreed to      accept payment thereof by deduction from the Refundable Reserve;      and |
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| (vi)   | all      amounts collected by Borrower on Financed Receivables during the Monthly      Period and not remitted to Lender. |
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| 14.2   | Construction: |
|------------------|---------------|

| (a)   | In      this Agreement: (i) references to the plural include the singular and      to the singular include the plural; (ii) references to any gender      include any other gender; (iii) the terms “include” and “including”      are not limiting; (iv) the term “or” has the inclusive meaning      represented by the phrase “and/or,” (v) unless otherwise specified,      section and subsection references are to this Agreement, and (vi) any      reference to any statute, law, or regulation shall include all amendments      thereto and revisions thereof. |
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| (b)   | Neither      this Agreement nor any uncertainty or ambiguity herein shall be construed      or resolved using any presumption against either Borrower or Lender,      whether under any rule of construction or otherwise.  On the      contrary, this Agreement has been reviewed by each party hereto and their      respective counsel.  In case of any ambiguity or uncertainty,      this Agreement shall be construed and interpreted according to the      ordinary meaning of the words used to accomplish fairly the purposes and      intentions of all parties hereto. |
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| (c)   | Titles      and section headings used in this Agreement are for convenience only and      shall not be used in interpreting this  Agreement. |
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| 15.   | JURY TRIAL      WAIVER.  THE UNDERSIGNED ACKNOWLEDGE THAT THE RIGHT TO      TRIAL BY JURY IS A CONSTITUTIONAL ONE, BUT THAT IT MAY BE WAIVED UNDER      CERTAIN CIRCUMSTANCES.  TO THE EXTENT PERMITTED BY LAW, EACH      PARTY, AFTER CONSULTING (OR HAVING HAD THE OPPORTUNITY TO CONSULT) WITH      COUNSEL OF ITS, HIS OR HER CHOICE, KNOWINGLY AND VOLUNTARILY, AND FOR THE      MUTUAL BENEFIT OF ALL PARTIES, WAIVES ANY RIGHT TO TRIAL BY JURY IN THE      EVENT OF LITIGATION ARISING OUT OF OR RELATED TO THIS AGREEMENT OR ANY OTHER      DOCUMENT, INSTRUMENT OR AGREEMENT BETWEEN THE UNDERSIGNED      PARTIES. |
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| 16.   | JUDICIAL REFERENCE      PROVISION. |
|-----------------|------------------------------------|

| 16.1   | In      the event the Jury Trial Waiver set forth above is not enforceable, the      parties elect to proceed under this Judicial Reference      Provision. |
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| 16.2   | With      the exception of the items specified in clause (c), below, any      controversy, dispute or claim (each, a “Claim”)      between the parties arising out of or relating to this Agreement or any      other document, instrument or agreement between the undersigned parties      (collectively in this Section, the “Loan      Documents”), will be resolved by a reference proceeding in      California in accordance with the provisions of Sections 638 et seq. of      the California Code of Civil Procedure (“CCP”),      or their successor sections, which shall constitute the exclusive remedy      for the resolution of any Claim, including whether the Claim is subject to      the reference proceeding. Except as otherwise provided in the Loan      Documents, venue for the reference proceeding will be in the state or      federal court in the county or district where the real property involved      in the action, if any, is located or in the state or federal court in the      county or district where venue is otherwise appropriate under applicable      law (the “Court”). |
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| 16.3   | The      matters that shall not be subject to a reference are the following: (i)      nonjudicial foreclosure of any security interests in real or personal      property, (ii) exercise of self-help remedies (including, without      limitation, set-off), (iii) appointment of a receiver and (iv) temporary,      provisional or ancillary remedies (including, without limitation, writs of      attachment, writs of possession, temporary restraining orders or      preliminary injunctions). This reference provision does not limit the      right of any party to exercise or oppose any of the rights and remedies      described in clauses (i) and (ii) or to seek or oppose from a court of      competent jurisdiction any of the items described in clauses (iii) and      (iv). The exercise of, or opposition to, any of those items does not waive      the right of any party to a reference pursuant to this reference provision      as provided herein. |
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| 16.4   | The      referee shall be a retired judge or justice selected by mutual written      agreement of the parties. If the parties do not agree within ten (10) days      of a written request to do so by any party, then, upon request of any      party, the referee shall be selected by the Presiding Judge of the Court      (or his or her representative). A request for appointment of a referee may      be heard on an ex parte or expedited basis, and the parties agree that      irreparable harm would result if ex parte relief is not      granted.  Pursuant to CCP § 170.6, each party shall have one      peremptory challenge to the referee selected by the Presiding Judge of the      Court (or his or herrepresentative). |
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| 16.5   | The      parties agree that time is of the essence in conducting the reference      proceedings. Accordingly, the referee shall be requested, subject to      change in the time periods specified herein for good cause shown, to (i)      set the matter for a status and trial-setting conference within fifteen      (15) days after the date of selection of the referee, (ii) if practicable,      try all issues of law or fact within one hundred twenty (120) days after      the date of the conference and (iii) report a statement of decision within      twenty (20) days after the matter has been submitted for      decision. |
|------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 16.6   | The      referee will have power to expand or limit the amount and duration of      discovery.  The referee may set or extend discovery deadlines or      cutoffs for good cause, including a party’s failure to provide requested      discovery for any reason whatsoever.  Unless otherwise ordered      based upon good cause shown, no party shall be entitled to “priority” in      conducting discovery, depositions may be taken by either party upon seven      (7) days written notice, and all other discovery shall be responded to      within fifteen (15) days after service.  All disputes relating      to discovery which cannot be resolved by the parties shall be submitted to      the referee whose decision shall be final and  binding. |
|------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 16.7   | Except      as expressly set forth herein, the referee shall determine the manner in      which the reference proceeding is conducted including the time and place      of hearings, the order of presentation of evidence, and all other      questions that arise with respect to the course of the reference      proceeding.  All proceedings and hearings conducted before the      referee, except for trial, shall be conducted without a court reporter,      except that when any party so requests, a court reporter will be used at      any hearing conducted before the referee, and the referee will be provided      a courtesy copy of the transcript.  The party making such a      request shall have the obligation to arrange for and pay the court      reporter.  Subject to the referee’s power to award costs to the      prevailing party, the parties will equally share the cost of the referee      and the court reporter at trial. |
|------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 16.8   | The      referee shall be required to determine all issues in accordance with      existing case law and the statutory laws of the State of      California.  The rules of evidence applicable to proceedings at      law in the State of California will be applicable to the reference      proceeding.  The referee shall be empowered to enter equitable      as well as legal relief, enter equitable orders that will be binding on      the parties and rule on any motion which would be authorized in a court      proceeding, including without limitation motions for summary judgment or      summary adjudication. The referee shall issue a decision at the close of      the reference proceeding which disposes of all claims of the parties that      are the subject of the reference.  Pursuant to CCP § 644, such      decision shall be entered by the Court as a judgment or an order in the      same manner as if the action had been tried by the Court and any such      decision will be final, binding and conclusive.  The parties      reserve the right to appeal from the final judgment or order or from any      appealable decision or order entered by the referee.  The      parties reserve the right to findings of fact, conclusions of laws, a      written statement of decision, and the right to move for a new trial or a      different judgment, which new trial, if granted, is also to be a reference      proceeding under this provision. |
|------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 16.9   | If      the enabling legislation which provides for appointment of a referee is      repealed (and no successor statute is enacted), any dispute between the      parties that would otherwise be determined by reference procedure will be      resolved and determined by arbitration.  The arbitration will be      conducted by a retired judge or justice, in accordance with the California      Arbitration Act §1280 through §1294.2 of the CCP as amended from time to      time.  The limitations with respect to discovery set forth above      shall apply to any such arbitrationproceeding. |
|------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 16.10   | THE      PARTIES RECOGNIZE AND AGREE THAT ALL CONTROVERSIES, DISPUTES AND CLAIMS      RESOLVED UNDER THIS REFERENCE PROVISION WILL BE DECIDED BY A REFEREE AND      NOT BY A JURY.  AFTER CONSULTING (OR HAVING HAD THE OPPORTUNITY      TO CONSULT) WITH COUNSEL OF ITS, HIS OR HER OWN CHOICE, EACH PARTY      KNOWINGLY AND VOLUNTARILY, AND FOR THE MUTUAL BENEFIT OF ALL PARTIES,      AGREES THAT THIS REFERENCE PROVISION WILL APPLY TO ANY CONTROVERSY,      DISPUTE OR CLAIM BETWEEN OR AMONG THEM ARISING OUT OF OR IN ANY WAY      RELATED TO, THIS AGREEMENT OR THE OTHER LOAN      DOCUMENTS. |
|-------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 17.   | TERM AND      TERMINATION.  Borrower and Lender each have the right to      terminate the financing of Receivables under this Agreement at any time      upon notice to the other: provided that      no such termination shall affect Lender’s security interest in the      Financed Receivables and other Collateral, and this Agreement shall      continue to be effective, and the obligations of Borrower to indemnify      Lender with respect to the expenses, damages, losses, costs and      liabilities described in Section 11 shall survive until all applicable      statute of limitations periods with respect to actions that may be brought      against Lender have run, and Lender’s rights and remedies hereunder shall      survive any such termination, until all transactions entered into and      Obligations incurred hereunder or in connection herewith have been      completed and satisfied in full.  Upon any such termination,      Borrower shall, upon demand by Lender, immediately repay all Advances then      outstanding, |
|-----------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 18.   | OTHER      AGREEMENTS.  (i) Any security agreements, liens      and/or security interests securing payment of any obligations of Borrower      owing to Lender or its affiliates also secure the Obligations, and are      valid and subsisting and are not adversely affected by execution of this      Agreement.  An Event of Default under this Agreement constitutes      a default under other outstanding agreements between Borrower and Lender      or its affiliates; (ii) Lender reserves the right to issue press      releases, advertisements, and other promotional materials describing any      successful outcome of services provided on Borrower’s behalf. Borrower      agrees that Lender shall have the right to identify Borrower by name in      those materials. |
|-----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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| BORROWER:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          | LENDER:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
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| CANEUM,      INC., a Nevada corporation,By      /s/ Suki      Mudan                                                                Name:      Suki      Mudan                                                                Title:      President                                                                 | BRIDGE      BANK, NATIONAL ASSOCIATIONBy         /s/      Lee A. ShodissName:   Lee      A. ShodissTitle:     Senior      Vice President &      Manager                                                            |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |
| Address for Notices:3101      West Coast Hwy, Ste. 400Newport      Beach, CA 92663Phone:  (949)      273-4000Fax:  (949)      273-4001                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    | Address for Notices:55      Almaden Blvd.San      Jose, CA 95113Fax:  (408)      423-8510                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |

| BORROWER:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |   |
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|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |   |
| TIER      ONE CONSULTING INC., a California corporation,By      /s/ Suki      Mudan                                                                Name:      Suki      Mudan                                                                Title:      President |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |   |
| Address for Notices:3101      West Coast Hwy, Ste. 400Newport      Beach, CA 92663Phone:  (949)      273-4000Fax:  (949)      273-4001                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   |

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