Exhibit 4.102Contract Number: MYHD-L024

LABOR CONTRACT

of

BEIJING A.B.C INVESTMENT CONSULTING CO., LTD.

|              |                                              
|------------- | ---------------------------------------------
|Party A:      | Beijing A.B.C Investment Consulting Co., Ltd.
|             
|Party B:      | Lianghong Tu                                 
|             
|Signing Date: | April 6, 2010                                

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According to the Labor Law of
the Peoples Republic of China, the Labor Contract Law of the Peoples
Republic of China and relevant laws and regulations, after reaching
a consensus through equal and freewill consultations, Party A and Party B have
entered into this Contract for mutually abiding by the articles hereunder.

|                                                          |                                                                                                                                                                                             
|--------------------------------------------------------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|I.Basic Information of the Parties
 to the Labor Contract
|                                                          |                                                                                                                                                                                             
|Article 1                                                 | Party A: Beijing A.B.C Investment Consulting Co., Ltd.                                                                                                                                      
|                                                          | Legal Representative (Main Responsible Person) or
 Authorized Proxy: Lin You Su                                                                                                             
|                                                          | Registered Address: 25B, New Poly Plaza, No. 1 North
 Chaoyangmen Street, Dongcheng District, Beijing                                                                                       
|                                                          | Operation Address: 25B, New Poly Plaza, No. 1 North
 Chaoyangmen Street, Dongcheng District, Beijing                                                                                        
|                                                          |                                                                                                                                                                                             
|Article 2                                                 | Party B: Lianghong Tu Gender: Female                                                                                                                                                        
|                                                          | Type of Hukou (non-agricultural, agricultural):
 non-agricultural                                                                                                                           
|                                                          | Identification Card Number: 513031197605210027                                                                                                                                              
|                                                          | Starting Time of Working for Party A: April 6, 2010                                                                                                                                         
|                                                          | Residential Address in Beijing: 10-3-901, Jingang
 International, No.19, West Dawanglu, Chaoyang District, Beijing                                                                          
|                                                          | Post Code:     100124                                                                                                                                                                       
|                                                          | Registered Place of Hukou: 1-704, Building 5, Jiulongshan
 Jiayuan, Guangqu Road, Chaoyang District, Beijing                                                                                
|                                                          |                                                                                                                                                                                             
|II.Term of the Labor Contract                            
|                                                          |                                                                                                                                                                                             
|Article 3                                                 | This Contract shall be a fixed-term labor contract.                                                                                                                                         
|                                                          | This Contract shall come into effect on April 6, 2010 and
 expire on April 5, 2012. The probation period shall commence from the
 effective date of this Contract to July 4, 2010 (90 days).
|                                                          |                                                                                                                                                                                             
|III.Job
 Description and Working Place                   
|                                                          |                                                                                                                                                                                             
|Article 4                                                 | As required by Party A, Party B agrees to assume the
 office (occupation) of Director of Internal Compliance.                                                                               
|                                                          |                                                                                                                                                                                             
|Article 5                                                 | According to the operating features of the office
 (occupation) of Party A, the working area or working place of Party B shall
 be Beijing.                                                 
|                                                          |                                                                                                                                                                                             
|Article 6                                                 | The working performance of Party B shall reach the
 standards provided by                                                                                                                   

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| |                                                                                                                                                                                                                                          
| | -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
| | the Labor Law, the Labor Contract Law, the relevant
 laws and regulations of Beijing and the rules and regulations and job
 responsibilities and requirements formulated by the company according to the
 aforesaid laws and regulations.

IV.Working Hours and Rest and
Leave

|               |                                                                                                                                                                                                                                                                    
|-------------- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|Article 7      | Party A arranges Party B to implement the standard
 labor time system.                                                                                                                                                                                             
|               |                                                                                                                                                                                                                                                                    
|               | In case of implementing standard labor time system, the
 working hours per day for Party B shall not exceed eight (8) hours, the
 working hours per week shall not exceed forty (40) hours and there shall be
 two (2) days for rest every week.                   
|               |                                                                                                                                                                                                                                                                    
|               | In case of implementing comprehensive calculation working
 hour system or flexible working hour system, Party A shall procure a prior
 administrative permission decision approving the special working hour system
 issued by the labor administrative department.
|               |                                                                                                                                                                                                                                                                    
|Article 8      | The leave system carried out by Party A for Party B shall
 include:                                                                                                                                                                                                
|               | The leave enjoyed by the in-service employees according to
 the regulations of the company.                                                                                                                                                                        
|               |                                                                                                                                                                                                                                                                    
|V.Remuneration
|               |                                                                                                                                                                                                                                                                    
|Article 9      | The salary of Party B for the preceding month shall be
 paid by Party A in RMB before the 5th day of each month.                                                                                                                                                   
|               |                                                                                                                                                                                                                                                                    
|               | The pre-tax monthly salary of Party B during probation
 period shall be RMB 40,980.                                                                                                                                                                                
|               | The pre-tax monthly salary of Party B after probation
 period shall be RMB 42,687.5.                                                                                                                                                                               
|               |                                                                                                                                                                                                                                                                    
|               | The Company shall pay bonus to Party B at the end of
 fiscal year or the first quarter of the following fiscal year in accordance
 with the work performance of Party B and the overall performance of the
 Company.                                               
|               |                                                                                                                                                                                                                                                                    
|               | In addition, Party B is entitled to participate in the
 option incentive plan.                                                                                                                                                                                     
|               |                                                                                                                                                                                                                                                                    
|Article 10     | In case of idleness of Party B due to Party As lack of
 work tasks, Party A shall pay Party B the monthly living expenses in the
 amount of RMB / or according to the standard of the minimum living
 expenses provided by                                        

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|                                                                              |                                                                                                                                                                                                                                                                                                                                          
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|                                                                              | relevant regulations of the State.                                                                                                                                                                                                                                                                                                       
|                                                                              |                                                                                                                                                                                                                                                                                                                                          
|VI.Social Insurance and other
 Insurances and Welfare                        
|                                                                              |                                                                                                                                                                                                                                                                                                                                          
|Article 11                                                                    | Both Party A and Party B shall participate in the social
 insurances according to the regulations of the State and Beijing
 City. Party A shall carry out relevant procedures for taking out social
 insurances of Party B and assume corresponding social insurance obligations.                                                        
|                                                                              |                                                                                                                                                                                                                                                                                                                                          
|Article 12                                                                    | In the event that Party B suffers from illness or non
 work-related injuries, the medical treatment shall be implemented according
 to relevant regulations of the State and Beijing City. Party A shall pay
 Party B the sick leave salary on the standard of not less than eighty per
 cent (80%) of the minimum wages of Beijing City.
|                                                                              |                                                                                                                                                                                                                                                                                                                                          
|Article 13                                                                    | In the event that Party B suffers from occupational
 diseases or work-related injuries, the treatment shall be implemented
 according to relevant regulations of the State and Beijing City.                                                                                                                                             
|                                                                              |                                                                                                                                                                                                                                                                                                                                          
|Article 14                                                                    | Party A shall provide Party B with the following welfare:                                                                                                                                                                                                                                                                                
|                                                                              | The welfare enjoyed by the in-service employees according
 to the regulations of the company.                                                                                                                                                                                                                                            
|                                                                              |                                                                                                                                                                                                                                                                                                                                          
|VII.Labor
 Protection, Working Conditions and Occupational Hazards Protection
|                                                                              |                                                                                                                                                                                                                                                                                                                                          
|Article 15                                                                    | Based on the requirements of job positions and according
 to the regulations of the State relating to labor safety and work health,
 Party A shall provide Party B with requisite safety protection measures and
 distribute necessary labor protection articles.                                                                        
|                                                                              |                                                                                                                                                                                                                                                                                                                                          
|Article 16                                                                    | Party A shall, according to relevant laws and regulations
 of the State, establish safe production system, and Party B shall strictly
 abide by the labor safety system of Party A. Party B is strictly forbidden to
 work against rules so as to prevent accidents during the work process and
 reduce occupational hazards.            
|                                                                              |                                                                                                                                                                                                                                                                                                                                          
|Article 17                                                                    | Party A shall establish and improve its occupational
 diseases prevention and treatment liability system, enhance the management of
 prevention and treatment of occupational diseases and improve prevention and
 treatment level of occupational diseases.                                                                             

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|---------------------------------------------------------------------------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|VIII.Rescission and Termination of Labor Contract and Economic Compensations
|                                                                             |                                                                                                                                                                                                                                                                                                                                                                     
|Article 18                                                                   | The rescission, termination and renewal of the labor
 contract by both Party A and Party B shall be carried out according to the
 Labor Contract Law of the Peoples Republic of China and relevant regulations
 of the State and Beijing City.                                                                                                                     
|                                                                             |                                                                                                                                                                                                                                                                                                                                                                     
|Article 19                                                                   | In the event of rescinding or terminating this Contract,
 Party A shall issue to Party B a document evidencing the rescission or
 termination of the labor contract and complete relevant transference
 procedures for archives and social insurance of Party B within fifteen (15)
 days.                                                                          
|                                                                             |                                                                                                                                                                                                                                                                                                                                                                     
|Article 20                                                                   | Party B shall, according to the agreements of both
 Parties, attend to the handover of work. In case of economic compensations,
 the payment shall be made when the work handover is completed.                                                                                                                                                                     
|                                                                             |                                                                                                                                                                                                                                                                                                                                                                     
|IX.Other Provisions Agreed by the
 Parties                                  
|                                                                             |                                                                                                                                                                                                                                                                                                                                                                     
|Article 21                                                                   | Both Party A and Party B agree to supplement the
 followings to this Contract:                                                                                                                                                                                                                                                                                      
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|                                                                             |                                                                                                                                                                                                                                                                                                                                                                     
|                                                                             |                                                                                                                                                                                                                                                                                                                                                                     
|X.Resolution of Labor Disputes and
 Miscellaneous                           
|                                                                             |                                                                                                                                                                                                                                                                                                                                                                     
|Article 22                                                                   | In case of any disputes between both Parties due to implementing
 this Contract, the Parties may submit such dispute to the Labor Dispute
 Conciliation Commission of Party A for intermediation. In case such dispute
 cannot be resolved by intermediation, the Parties may submit such dispute to
 relevant labor dispute arbitration commission for arbitration.
|                                                                             |                                                                                                                                                                                                                                                                                                                                                                     
|                                                                             | Either Party may directly apply to relevant labor dispute
 arbitration commission for arbitration.                                                                                                                                                                                                                                                                  
|                                                                             |                                                                                                                                                                                                                                                                                                                                                                     
|Article 23                                                                   | The appendices to this Contract shall be set out as
 follows:                                                                                                                                                                                                                                                                                                       
|                                                                             | Employee Handbook, Attendance Checking Management System
 of the Company, Employee Confidentiality Agreement and other rules and
 regulations formulated by the company (to name just a few due to the variety
 of appendices).                                                                                                                                     
|                                                                             |                                                                                                                                                                                                                                                                                                                                                                     
|Article 24                                                                   | As for those matters not covered by this Contract or those
 in conflict with                                                                                                                                                                                                                                                                                        

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|           |                                                                                                         
|---------- | --------------------------------------------------------------------------------------------------------
|           | the relevant regulations of the State and Beijing City in
 future, the relevant regulations shall apply.
|           |                                                                                                         
|Article 25 | This Contract shall be signed in two (2) counterparts and
 Party A and Party B shall each hold one (1). 

|                                                |                              
|----------------------------------------------- | -----------------------------
|Party A
 (Stamp):                               | Party B (Signature or Stamp):
|                                                |                              
|Legal Representative (Main
 Responsible Person) |                              
|Or Authorized Proxy (Signature
 or Stamp):      |                              

Signing Date: April 6, 2010

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RENEWAL OF THE LABOR CONTRACT

|                                                                                                |                              
|----------------------------------------------------------------------------------------------- | -----------------------------
|The type of the contract term for this renewed labor
 contract shall be ________ term contract.
|                                                                                               
|The valid term of this renewed contract shall be
 commencing from ___ to ____.                 
|                                                                                               
|Party A (Stamp):                                                                                | Party B (Signature or Stamp):
|                                                                                               
|Legal Representative (Main Responsible Person)                                                 
|Or Authorized Proxy (Signature or Stamp):                                                      
|                                                                                               
|Signing Date:
 _____                                                                           
|                                                                                               
|                                                                                               
|                                                                                               
|The type of the contract term for this renewed labor
 contract shall be ________ term contract.
|                                                                                               
|The valid term of this renewed contract shall be
 commencing from ___ to ____.                 
|                                                                                               
|Party A (Stamp):                                                                                | Party B (Signature or Stamp):
|                                                                                               
|Legal Representative (Main Responsible Person)                                                 
|Or Authorized Proxy (Signature or Stamp):                                                      
|                                                                                               
|Signing Date:
 _____                                                                           
|                                                                                               

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|                                
|--------------------------------
|ALTERATION OF THE LABOR CONTRACT

|                                                                                                                              |                               
|----------------------------------------------------------------------------------------------------------------------------- | ------------------------------
|Based on the consensus reached by both Party A and Party B
 through consultations, this Contract shall be altered as follows:
|                                                                                                                             
|Party A (Stamp):                                                                                                              | Party B (Signature or
 Stamp):
|                                                                                                                              |                               
|Legal Representative (Main
 Responsible Person)                                                                              
|Or Authorized Proxy (Signature
 or Stamp):                                                                                   
|                                                                                                                             
|Date:
 __________                                                                                                            
|                                                                                                                             

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