|                    
|--------------------
|Employment Agreement
|                    

Exhibit 4.132

Agreement Number: ________

Employment Agreement

The
Employer (Party A): Beijing A.B.C Investment Consulting Co., Ltd.

The
Employee (Party B): Huakang Xiong

1

---



|                    
|--------------------
|Employment Agreement
|                    

Employment Agreement

The Employer (Party A): Beijing A.B.C Investment Consulting Co.,
Ltd.Registered Address: 25B, New Poly Plaza, No. 1 North Chaoyangmen
Street, Dongcheng
District, Beijing
Legal Representative: Lin You Su

The Employee (Party B): Huakang XiongAddress: 
ID Card Number: 422728195509130017
Technical Title:

In order to specify
the rights and obligations of Party A and Party B, on the principles of
equality, freewill and consensus and after full and friendly consultations,
Party A and Party B have entered into this Employment Agreement for mutually
abiding by the articles hereunder.

Article 1Position

Party A employs
Party B to assume the position of General Manager of Fujian Region.

Article 2Duties and Job Objectives

(Please refer to the
Operation Goals Responsibility Letter separately concluded by Party A and Party
B.)

Article 3Party As Authorization to Party B

(Please refer to the
Authorization Document issued by Party A to Party B.)

Article 4Agreement Term

The term of this
Agreement shall commence from May 1, 2009 to April 30, 2012. The
probationary period shall commence from the commencement date of this Agreement
to October 31, 2009.

Working Hours: Party
A agrees Party B to implement flexible working hours, but Party B shall report
to the designated personnel of Party A once or twice every week. In the event
that Party As rules and regulations otherwise require or the laws and
regulations concerning this position otherwise require, relevant requirements
shall be followed.

Article 5Salary and Remuneration

2

---



|                    
|--------------------
|Employment Agreement
|                    

Both Parties confirm
that, the pre-tax monthly salary of Party B shall be RMB 30,000, and Party A
shall withhold and pay the individual tax and other fees which shall be born by
the individual.

Party A shall set
aside 20% of Party Bs monthly salary each month as the risk deposit of work
assessment and performance appraisal of Party B of the current year. Party A
shall pay whole or partial deposit to Party B based on the result of his work
and performance assessment.

Party A shall,
taking the work performance of Party B into account, give an annual reward
besides the agreed remuneration.

Other treatment
shall be the same with that applicable to the employees who have entered into
formal labor contracts with Party A on the same level positions. Detailed
information please refer to the regulations of Party A.

Business travel
expenses and allowances shall be reimbursed according to the regulations of
Party A.

The aforesaid
allowances shall be implemented according to the regulations of the current
year carried out by Party A.

Article 6Vacation

During the term of
this Agreement, Party B shall be entitled to enjoy marriage leave, maternity
leave and paid annual leave. The paid annual leave for Party B shall be
implemented according to the annual leave system of the company.

In case of illness
or private affairs, Party B shall go through relevant procedures for sick leave
or personal leave according to relevant regulations of Party A.

In the event that
the one-way distance between the working place and the habitual place of Party
B is over 600 km, or Party B and his spouse live in separate places with a
one-way distance of more than 600 km, Party B shall enjoy three (3) paid family
leaves (three (3) round-trips) for each year, with seven (7) days for each
leave. The total amount for the traveling expenses for paid family leaves shall
be RMB 12,000 each year, in case of any excess, the excessive part shall be
born by Party B himself, and in case of any surplus, Party B shall provide official
invoices with the equal value to the surplus for setting off it.

Article 7Miscellaneous

|   |                                                                                                                                                             
|-- | ------------------------------------------------------------------------------------------------------------------------------------------------------------
|1. | Party A shall keep high confidentiality of
 the personal life, work and archive materials, health condition, remuneration
 and other information of Party B.

3

---



|                    
|--------------------
|Employment Agreement
|                    

|2. | Party B shall strictly abide by the
 management systems and regulations of Party A, faithfully implement duties,
 observe position responsibilities, devote and dedicate to the job and fulfill
 the job objective and protect the interest of Party A.                                                                                                                                                                       
|-- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|   |                                                                                                                                                                                                                                                                                                                                                                                                                               
|3. | The remuneration for Party B in case of
 suffering from occupational disease or work-related injuries, the funeral
 expense, once-off pension cost and life subsidy for feeding immediate
 relatives, etc. shall be implemented with reference to the provisions
 applicable to the employees who have entered into formal labor contracts with
 Party A according to relevant laws, regulations, rules and policies of China.
|   |                                                                                                                                                                                                                                                                                                                                                                                                                               
|4. | The medical period and remuneration of
 Party B in case of sickness or injuries, etc. shall be implemented with
 reference to the provisions applicable to the employees who have entered into
 formal labor contracts with Party A according to relevant laws, regulations,
 rules and policies of China and the regulations stipulated by Party A
 according to law.                                                        
|   |                                                                                                                                                                                                                                                                                                                                                                                                                               
|5. | Party A shall not take out basic social
 insurances for Party B.                                                                                                                                                                                                                                                                                                                                                              
|   |                                                                                                                                                                                                                                                                                                                                                                                                                               
|6. | In the event Party B violates the
 management system of Party A, Party A shall be entitled to punish Party B
 according to the provisions of management system.                                                                                                                                                                                                                                                               
|   |                                                                                                                                                                                                                                                                                                                                                                                                                               
|7. | In case of dimission, Party B shall return
 all relevant materials under his custody to Party A and abide by the
 provisions of the confidentiality system of Party A.                                                                                                                                                                                                                                                        
|   |                                                                                                                                                                                                                                                                                                                                                                                                                               
|8. | ________________________________________________________                                                                                                                                                                                                                                                                                                                                                                      

Article 8Termination of the Agreement

In case this
Agreement is terminated due to Party As reason, Party A shall, based on the
standard of the average monthly salary for that position (office) within the
year of terminating this Agreement, pay Party B the economic compensation equal
to one months average salary for every full year.

In case Party B
proposes to terminate this Agreement, Party A shall pay Party B the deserved
salary according to the actual working time of Party B.

Article 9Liabilities for Breach of Agreement

|    |                                                                                                                                                                                                                                                                                                      
|--- | -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|(1) | In case Party A withholds the salary
 deserved by Party B without cause, Party B shall be entitled to claim against
 Party A.                                                                                                                                                                        
|    |                                                                                                                                                                                                                                                                                                      
|(2) | In the event Party B refuses to return
 relevant materials under his custody to Party A when he leaves his office, or
 Party B fails to abide by the regulations of the confidentiality system of
 Party A, which have caused losses to Party A, Party A shall be entitled to
 claim against Party B.

4

---



|                    
|--------------------
|Employment Agreement
|                    

Article 10Dispute Resolution

In case of any
dispute between Party A and Party B during the process of performing this
Agreement, the Parties shall try their best to hold friendly consultations. In
case such dispute cannot be resolved through consultations, the Parties may
submit such dispute to the court for settlement.

Article 11Supplementary Provisions

|   |                                                                                                                                                                    
|-- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------
|1. | This Agreement shall come into effect after
 being signed by the authorized representative of Party A or affixed with the
 stamp of Party A, and signed by Party B.
|   |                                                                                                                                                                    
|2. | This Agreement shall be signed in two (2)
 counterparts and Party A and Party B shall each hold one (1).                                                           

Party A
(Stamp):                                             Party
B (Signature):

Legal Representative
or Authorized Representative
(Signature):

Signing Date: _____________

5

---