EXHIBIT 10.1

                          BANK CREDIT FACILITY CONTRACT
                          -----------------------------

Translated From Japanese

                                                                    May 16, 2007

K.K. Sumitomo Mitsui Banking Corporation, Nakano-Branch

BORROWER
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ADDRESS:

Nishi-Shinjuku Showa Bldg. B11F 1-13-12, Nishi-Shinjuku, Shinjuku-ku, Tokyo
IA Partners K.K.

NAME:

Representative Director Hideki Anan

GUARANTOR
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ADDRESS:

Shinjuku Island Bldg. 3F, 6-3-1 Nishi Shinjuku, Shinjuku-ku, Tokyo

NAME:

Tokyo Guarantee Association

The borrower, upon agreement with the bank's credit facility of K.K. Sumitomo
Mitsui Banking Corporation, will transact bank over-drafts based on the
guidelines below.

1. Loan Amount:            YEN 50,000,000

2. Purpose:                Working Capital

3. Borrowing Date:         May 16, 2007

4. Expiration Date:        April 30, 2014

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5. Repayment of Principal: Between December 31, 2007 and April 30, 2014,
repayment to be made at the end of month for amount of 640,000 JPY. Final
payment of loan for 720,000 JPY.


6. Borrowing Interest Rate: The stated base rate in 7 below and additionally the
spread rate of 8 below.

7. Basic Interest Rate:    Short Term Prime rate


8. Spread:                 2.375% p.a.

9. Transaction Fee:        The Borrower shall pay the amount of YEN 2,750,625 to
the Tokyo Guarantee Association for acting as sole guarantor of the loan.

10. Default Interest Rate: 14.00% p.a. based on the principal amount

11. Calculation of Interest: Interest will be calculated on 365 days in a year.
The period of borrowing will include the day after the payment of interest up to
the next interest payment date.

13. Treatment of Bank Holidays: If the date required for repayment of principal
or interest falls on a non-working day then the following working day shall be
used as the repayment date.

14. Designated Account:

Branch Name           Saving Type                                 Account Number
-----------           -----------                                 --------------
Nakano                Normal Account
                      Account Name: Global Hotline K.K.

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             MITSUI SUMITOMO BANK STANDARD LOAN TERMS AND CONDITIONS
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Translated From Japanese

1. Changing Interest rate

         (1)      The Borrower shall agree that the Bank will change interest
                  rate in calculation term depending on money market.

         (2)      In case standard interest rate is cancelled or changed,
                  interest rate will be issued by the Bank.

         (3)      After the Bank changing interest rate, the Bank shall charge
                  the previous amount. After a while the Bank shall charge the
                  difference from the Borrower's specified bank account.

2. Automatic Deduction Repayment and Interest Rate

         (1)      The Bank shall take the amount of repayment and interest rate
                  out from the Borrower's specified bank account without any
                  notice.

         (2)      In the event the Borrower fails to repay the loan due to not
                  enough money in the bank account, the Bank has the right to
                  implement the payment delay compensation in stead of deducting
                  the payment.

         (3)      About above, the Borrower agree if there is another bank
                  account or any way to make payment, the Bank shall chose the
                  way to make payment or the order.

3. Cancellation before Starting Loan

         The Borrower shall confirm interest rate will be determined by the Bank
         on the day the Borrower apply for the loan or two days before interest
         payment day. The Borrower can not cancel the loan after entering into
         contract, even if it is before starting loan.


4. Cancellation Penalty Fee before Starting Loan

         (1)      If any trouble shall occur due to unavoidable circumstance the
                  Borrower may cancel the loan with agreement by the bank. The
                  Borrower has to pay penalty.

         (2)      Before starting loan if the reason on Article9 occurred, the
                  loan will be cancelled. The Borrower has to pay the penalty.

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5. Changing Loan Conditions

         (1)      The Borrower can not change any loan conditions after entering
                  into this contract. ( included before starting loan)

         (2)      If there is any unavoidable circumstance, the Borrower can
                  change the loan conditions with the Bank's agreement. The
                  Borrower has to notify the changing 1 month before the day
                  Borrower expects to change. The Borrower has to pay any
                  related fee to change the conditions.

6. Prepayment

         (1)      The Borrower can not change method of repayment under this
                  contract without agreement with the Bank.

         (2)      The Borrower has to notify any prepayment 1 month before the
                  day the Borrower expects to execute with agreement with the
                  Bank. If the Borrower can not get agreement by the bank, it
                  will not be executed.

         (3)      The bank determines the date of prepayment and the Borrower
                  has to pay repayment, unpaid interest rate and penalty fee.

7. Penalty of Prepayment and Loss of Profit in Term

         Just pay penalty.

8. Provide and Dispose Collateral

         (1)      When there is a reason for which Bank needs to preserve the
                  collateral given to Bank such as it gets damaged, extinct or
                  its value decreases for a reason not attributable to Bank or
                  when the credibility of Client or its guarantor decreases,
                  Clients shall provide Bank with a collateral or a guarantor
                  approved by Bank or add collateral or a guarantor.

         (2)      When Clients defaults on payment, Bank can dispose the
                  collateral not in a legal procedure but in a generally
                  accepted way, timing and price. Bank can deduct the fees from
                  the acquired amount and allot it to discharge Client's debt.
                  When it does not discharge all of Client's debt, Client shall
                  pay the rest immediately. If it is more than Client's debt,
                  Bank will return the rest to whom the collateral belongs.

         (3)      When Clients defaults on payment, bank can do same as above to
                  client's occupied estate, handprints, and other securities.

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9. Loss of Profit in Term

         (1)      If at least one of the following occurs to the bank, without
                  any bank peremptory notice from the borrower, the bank will
                  lose all of its profit due to the liability, immediate
                  settlement to the liability is required.

                  A)       In the case of the following statements, bank
                           suspension, bankruptcy, civil rehabilitation
                           proceedings, corporate reorganization proceedings,
                           initiation of company reorganization or special
                           liquidation.

                  B)       When received a suspension of bill clearinghouse.

                  C)       When a client or his deposit guarantor and other
                           tentative garnishments, to send a writ and
                           notification of protective garnishment and
                           garnishment

                  D)       In addition client deposit guarantor and other
                           tentative garnishments which bank provide approved
                           collateral, or client noticed to bank in writing
                           promptly that come up with a guarantor,

         (2)      And if bank admits a profit in term as before, bank notices to
                  client that in writing.

                  A)       When the notification what bank send to client
                           returns, if client is not in.

                  B)       If at least only one case of following items will
                           come into, by the demand of bank, client will lose
                           all profits and immediately to perform of Client's
                           debt.

                  C)       When the Client is not to be late for discharging to
                           the bank even in a part of Client's debt. When to be
                           a garnishment or to start an auction procedure for
                           subject matters of collateral.

                  D)       When client will violate an agreement between bank
                           and client. Guarantor correspond to any of the
                           previous articles and these every item.

                  E)       When the case will be considerable causes to need the
                           previous articles and other approved collateral.

         (3)      In previous article, if the invoice from bank will arrive late
                  or not arrive, the reason why client by the client
                  responsibility, which client will not notice of removal, or
                  the invoices will not be delivered, the profit in term will
                  lose scheduled time.

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10. Calculation in Case of Off-set by the Bank

         (1)      If the bank has to fulfill the liability against the borrower,
                  due to arrival of the due date, loss of profit upon due date,
                  occurrence of discounted discharge, compensation discharge, or
                  due to other reasons, the borrower can off-set the liability
                  of the bank deposit, and any other liabilities regardless of
                  the liability due-dates at any time.

         (2)      As to the bank deposit and other liabilities, the advance
                  notice and prescribed procedure can be omitted, refunded,
                  cancelled, and with the income the discharge to the liability
                  is said to be made.

         (3)      Upon the calculation in case of off-set stated in the
                  preceding section, the calculation of interest due to
                  liability discharge, discounted fare, loss amount and balance
                  amount are based up until the date of the off-set calculation.
                  The interest rate and price rate are to be set by the
                  borrower, and as to the foreign exchange the rate is applied
                  at the time of calculation.

11. Calculation in Case of Off-set by the Borrower

         (1)      The bank can offset the borrower's bank deposit and other
                  liability that are in the period of discharge, before the
                  liability due date.

         (2)      If the bank off-sets the discount bill before the expiration
                  date in accordance to the preceding section, the bank can
                  off-set by paying the redemption discharge stated on the bill

         (3)      If the off-set is approved through the preceding two sections,
                  the off-set notice should be on paper, and the off-set
                  deposit, and other liability right certification, book, should
                  be submitted immediately to the borrower.

         (4)      In the case of off-set, the liability discharge, discounted
                  fare, loss amount and balance amount are based upon until the
                  date of off-set notice receipt. Moreover, as to interest,
                  price rate, and such, unless there is a fixed rule between the
                  bank and the borrower the borrower can set a rule. As to the
                  foreign exchange the rate is applied at the time of
                  calculation. Will there be a special rule for the service
                  charge for the before-deadline discharge, it is set according
                  to the rule.

         (5)      In the case of off-set from the bank to the borrower, due to
                  accidents requiring insurance stated by the deposit insurance
                  law, the borrower can follow the deposit regulations and trust
                  contract set by the borrower, according to the first section
                  in this article and/or preceding sections. However, should
                  there be a difference in regulations between the first section
                  in this article and the deposit regulation and trust contract
                  set by the borrower, the latter is applied.

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12. Assignment of the Appropriation by the Bank

         (1)      In the case of off-set calculation by the settlement or
                  article 10, if there is not enough to defunct the whole
                  liability from the bank to the borrower, the borrower is
                  acknowledged to be appropriated, and the bank does not object
                  to the appropriation. In this case, the borrower will notify
                  the appropriation results to the bank in writing.

13. Assignment of the Appropriation by the Borrower

         (1)      In the case of bank off-setting by article 11, if there is not
                  enough to defunct the whole liability from the bank to the
                  borrower, the bank is able to appropriate according to the
                  one-by-one manner assigned by the paper from the bank to the
                  borrower.

         (2)      If the bank has not assigned the preceding section, the
                  borrower is able to appropriate according to the opportune
                  one-by-one manner, and the bank does not object to the
                  appropriation. In this case, the borrower will notify the
                  appropriation results to the bank in paper.

         (3)      If there is a possibility for the liability convention of the
                  borrower to be obstructed, by considering the assignment of
                  the first section, pledge, possession of the certification,
                  importance, difficulty of the disposal, length of liquidation
                  period, settlement expectation for the discount bills, it is
                  possible to appropriate according to the assignment by the
                  borrower. In this case, the borrower will notify the
                  appropriation results to the bank in paper.

         (4)      If the borrower appropriates through the preceding 2 sections,
                  unexpired liability for the bank will be considered as
                  expired, and liability redemption will be applied to the
                  discount bills prior to expiration. For the payment
                  acceptance, compensation claim debt in advance will be
                  considered to have been paid by the bank, and the borrower is
                  able to assign the one-by-one method.

14. Risk of Loss and Exemption Clauses

         (1)      The Bank will make document and debt paper and so on, when the
                  Borrower loses due to natural disaster. The Borrower has to
                  deal with any loss and damage.

         (2)      Damage of Collateral will be dealt with by Borrower

         (3)      Loss and damage by forged signature will be dealt by the
                  Borrower

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15. Bearing Expense and Commission

         (1)      The Borrower bear the expense of loan plan commission, revenue
                  stamp, registration fee, notarization, reimbursement and any
                  penalty fee for prepayment, relevant to this loan Agreement or
                  relevant to the guaranty under this Loan Agreement.

         (2)      At a rule the Borrower will not have loan plan commission
                  refund.

16. Automatic Deduction Expense

         (1)      The Bank shall take any fee and penalty out from the
                  Borrower's specified bank account without any notice.

         (2)      Under this contract the Borrower need neither filling out a
                  check nor preparing forms to make payment.

17. Assignment

         (1)      Borrower shall allow the Bank to transfer all or part of the
                  loan debt based on this contract to other banks in the future.
                  Borrowers should confirm that the banking transaction rules
                  and any articles under this contract will be applied
                  continuously after transferring the debt.

         (2)      Borrower agrees that Bank shall manage and collect debt as a
                  representative during the transfer period.

18. Special terms and conditions for Joint Guarantor

         (1)      Joint guarantor and Borrower shall be jointly liable for the
                  loan.

         (2)      Joint guarantor shall not use the Borrower's saving or another
                  loan to offset the payment.

         (3)      Joint guarantor shall not clam exemption clauses, even if the
                  Bank change or terminate collateral or another guarantee.

         (4)      When Joint guarantor performs a guarantee obligation, joint
                  guarantor shall not use the right that the Bank provides
                  during agreement between Borrower and Bank. Also if the Bank
                  ask joint guarantor for assign the right, joint guarantor has
                  to provide it.

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         (5)      If joint guarantor guarantee another debt between the Borrower
                  and the Bank, it will not be changed by this guarantee
                  contract. In case the guarantor guarantees another limited
                  debt, it will be added this amount of debt.

         (6)      If joint guarantor guarantees another agreement between the
                  Borrower and the Bank in the future, it will the same as
                  above.

18.2 Notification of Guardian

         Guardian's name and any other need has to be notified to the bank in
         writing.

19. Reconsidering Contract Conditions

         (1)      In the case of following statements during the term of this
                  contract Bank shall ask borrower for consultation of changing
                  interest rate for loan or Spread. Borrower shall accept the
                  consultation.

                  A)       Interest coverage ratio under 1

                           It will be examined based on statement of profits and
                           losses.

                           Method of calculation (sales profit + interest
                           income)/interest expenses

                  B)       Operating at a loss for successive 2 years.

                           It will be examined based on statement of profits and
                           losses after settling accounts. It will be also
                           considered that borrower operates at a loss over
                           three years.

                  C)       Dept exceeds assets

                           To be based on the examined balance sheet after
                           settling accounts.

                  D)       In the event that Bank for whatever reason should
                           consider changing the contract conditions occurs.

         (2)      Borrower can not avoid the rule about recalling loan under
                  this contract, even when Borrower is in the situations above.

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20. Updated Corporate Information

         (1)      Client should report any change in the seal, name, trade name,
                  representative, address, and any other reported particulars,
                  immediately in writing.

         (2)      Failing to practice the preceding, or not receiving notices
                  from the borrower, and if the notice or the documents sent by
                  the borrower are delayed or do not reach, they will be
                  considered as reached on schedule.

21. Report and Research

         (1)      Client should submit balance sheet, statement of profits and
                  losses, and copies of documents acknowledged by the bank such
                  as research on the client's property, management and updates.

         (2)      Client should submit other documents as requested by bank in a
                  timely manner related to ongoing performance of the company.

         (3)      Client should report any material matter to the bank in a
                  timely manner.

         (4)      If the client is an individual, he/she is to report any
                  information related to family court issues in a timely manner.

22. Agreement of usage purpose of information and providing information to the
third party.

23. Changing Laws

24. Notarized Document

         Whenever the bank ask the Borrower for preparing notarized document,
         the borrower has to start prepare it.

25. Ruling Laws, Jurisdiction

         This contract and this ruling law and any transactions between the
         client and the bank based on this contract are carried out under
         Japanese laws.

         If it is necessary to proceed to a the court case about transactions
         based on this contract, local courts in Osaka Prefecture and Tokyo, or
         the courts which have jurisdiction (over) each location of
         correspondents shall hold jurisdiction.

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