Exhibit
      10.27


**NOTE
      EXTENSION AGREEMENT**








This
      Note
      Extension Agreement (“Agreement”) is entered into this 20th day of December
      2007, by DRTATTOFF, LLC (the “Company”), a California limited liability company,
      and each of the undersigned noteholders (collectively,
“Noteholders”).








**BACKGROUND**





WHEREAS ,
      the
      Company has previously issued to the Noteholders certain promissory notes more
      particularly described in Annex
      A attached
      hereto (collectively, “Notes”); and





WHEREAS,
      the Company has requested, and each of the Noteholders has agreed, to extend
      the
      respective maturity dates of the Notes and waive any and all past defaults,
      if
      any.





NOW,
      THEREFORE, in consideration of the foregoing, of the mutual agreements
      hereinafter set forth, and of other good and valuable consideration, the receipt
      and sufficiency of which are hereby acknowledged, the parties hereto hereby
      agree follows:





1.  The
      parties agree that the Recitals set forth above are true and correct and are
      incorporated into this Agreement by reference.





2.  Each
      Noteholder hereby agrees, the maturity date (“Maturity Date”) for each of the
      Notes is hereby extended to the earlier of (a) an additional six (6) months
      from
      its respective Maturity Date or (b) five (5) business days from the date a
      registration statement registering the securities of the Company, or its
      successor entity in the event of a merger or other business combination, for
      public sale is declared effective by the Securities and Exchange Commission.
      Except as provided herein, all other terms of the Notes are ratified and
      confirmed.





3.  Each
      Noteholder hereby waives any and all past defaults, late charges (including
      default interest rates) and penalties under the Notes, if any, in their
      entirety.





4.  This
      Agreement shall bind and inure to the benefit of the parties hereto, their
      respective successors and permitted assigns.





5.  This
      Agreement may be executed in any number of counterparts, each of which shall
      constitute an original, and all of which, taken together, shall constitute
      the
      same instrument.





6.  This
      Agreement may be executed by facsimile signature and that such facsimile
      signature shall have the same effect as original signatures.








*[Signature
      Page Follows]*





IN
      WITNESS WHEREOF, the parties have executed this Agreement the day and year
      first
      above written.




**DRTATTOFF,
              LLC**By:
            /s/ James
              MorelName:
              James MorelTitle:
              Chief Executive Officer





**ACCEPTED
      AND APPROVED** :





/s/ James
              MorelJames
              Morel/s/ William KirbyWilliam
              Kirby/s/ Christopher KnightChristopher
              Knight/s/ John J. KlobnakJohn
              J. Klobnak





**Annex
      A**








Principal
                Amount
            Holder
            Maturity
                Date$3,000
            James
                Morel
            12/1/2007$20,000
            William
                Kirby
            12/1/2007$21,000
            Christopher
                Knight
            12/1/2007$20,000
            John
                J. Klobnak
            12/1/2007