<PAGE> 87

EXHIBIT 10.44

April 15, 1999

Jeanette B. Wilcher, Trustee
The Life Foundation Trust
7345 East Acoma Drive, Suite 301
Scottsdale, Arizona  85260-3198

Re:      Letter of Intent
         Subscription for Stock

Dear Jeanette:

This letter  agreement  replaces and  supersedes  our  previous  letter and will
confirm our agreement and understanding concerning the following transaction:

1.   The Life  Foundation  Trust  ("LFT") will acquire  2,000,000  shares of the
     common stock of  Hitsgalore.com,  Inc., a Florida  public  company  trading
     under the  ticker  symbol  HITT  ("Hitsgalore").  All  shares  will be held
     long-term  by LFT and subject to a Lock-up  Agreement  between the parties.
     The subscription and acquisition price for the 2 million shares of stock is
     five   dollars   per   share,   for  a  total   of  ten   million   dollars
     ($10,000,000.00);

2.   LFT  reserves  in  advance   Local  City  Editions  for  up  to  200  major
     metropolitan areas and other cities (the "Local Cities"),  and the right to
     use the  proprietary  software  and the  website  and the  programming  and
     content contained  therein,  located at  www.hitsgalore.com,  in support of
     those Local City  Editions.  The Local City  Editions will be purchased and
     booked  over the next 12 months  as the Local  Cities  are  identified  and
     available to be brought on-line.  The total  acquisition price of the Local
     City Editions reserved hereby is  $10,000,000.00.  The Local Cities will be
     maintained  by  either  Hitsgalore.com  or by  third  parties  selected  by
     Hitsgalore.com.  Hitsgalore.com  may seek to have local  radio  stations or
     other  media  maintain  the Local  City  Editions.  Any of the  Local  City
     Editions may be repurchased by Hitsgalore.com at its discretion at any time
     over  the  next  three  (3)  years  in  exchange   for  cash  or  stock  of
     Hitsgalore.com equal to the purchase price paid by LFT.






              10134 6th Street, Suite J, Rancho Cucamonga, CA 91730
                         909-481-8821 909-481-8064 (fax)
                       website: http://www.hitsgalore.com


<PAGE> 88

Letter of Intent
The Life Foundation Trust
April 15, 1999 Page 2.


The total of $20 million,  consisting of the subscription and acquisition  price
of $10 million,  and the $10 million for the purchase of Local City  Editions to
be acquired  and booked  over the next 12 months,  will be  unconditionally  and
irrevocably paid in full within one (1) year, the payment of which is secured by
LFT  granting a security  interest and lien in LFT's  undivided  interest in the
collection of Aden stamps presently held in safekeeping with Day & Meyer, Murray
& Young Corp.,  1166 Second  Avenue at 61st  Street,  New York,  NY 10021,  (the
"Asset").

The Asset is  insured as to all risks of  physical  loss  and/or  damage for $20
million through Lambert  Fenchurch  Specialties  Group Limited,  London,  with a
certain  underwriter  at  Lloyd's,  London,  UK,  per  Contract  No:  NA0100098,
Certificate No: NA0112598. The premium for the 12 months ending December 3, 1999
of $70,000 has been paid in full.  The Asset has been  appraised for $50 million
(catalog value).

To effect the transfer and  assignment of the  undivided  interest in and to the
Asset, the following items shall be delivered by LFT to Hitsgalore:

1.   A Deed of Assignment assigning and transferring  absolutely and irrevocably
     an undivided right, title and interest in and to the Asset;
2.   Acknowledgement  from Day & Meyer, Murray & Young Corp. noting the interest
     of Hitsgalore.
3.   An  assignment  of the  Certificate  of Insurance  from  Lambert  Fenchurch
     Specialties  Group  Limited,  together with an amendment to the Schedule of
     Coverages acknowledging the interest of Hitsgalore as an Assured.
4.   UCC-1's  shall be executed and filed in New York as deemed  appropriate  by
     counsel for Hitsgalore.

Upon receipt of the foregoing items  Hitsgalore will instruct its stock transfer
agent  to  deliver  to  LFT  certificates   representing  the  2,000,000  shares
subscribed and acquired by LFT.

LFT  shall  have  the  unlimited  right  to  substitute  for the  Asset  cash or
marketable  securities having a value (as determined by third parties acceptable
to Hitsgalore) at least equal to the value of the Asset. LFT shall also have the
limited right to substitute assets other than cash or marketable securities,  if
such  substituted  asset has an insurable value at least equal to the Asset, and
provided  that  Hitsgalore  shall  have the right to reject the  transfer  if it
believes that such  substitution  will negatively impact the market value of its
stock.

<PAGE> 89

Letter of Intent
The Life Foundation Trust
April 15, 1999 Page 3.

It is  understood  and agreed  that  Hitsgalore  will  issue a public  statement
concerning  this  Letter  of  Intent  and   Subscription  for  common  stock  of
Hitsgalore.  All such public  statements or press releases shall be submitted in
advance to LFT.

If this  Letter of  Agreement  accurately  states the  agreement  of the parties
concerning  the subject  matter herein,  please  indicate your  acknowledgement,
acceptance  and  agreement  to the terms  and  conditions  as  stated  herein by
executing this Letter of Intent below and faxing a copy back to Hitsgalore, with
originals to be exchanged as soon as possible.

Very truly yours,

Hitsgalore.com, Inc.


By: \s\ Steve Bradford
    --------------------
     Steve Bradford, CEO


The  terms  and  conditions  set  forth in this  Letter  of  Intent  are  hereby
acknowledged, accepted and agreed, effective as of April 15, 1999.

The Life Foundation Trust


By: \s\ Jeanette B. Wilcher
    --------------------------
     Jeanette B. Wilcher, Trustee