**EXHIBIT      10.1.31**

**AMENDED        AND RESTATED**

**RECEIVABLES        PURCHASE AGREEMENT**

**Dated        as of June 2, 2005**

**Among**

**CATALOG        RECEIVABLES LLC**

**as        Seller**

**and**

**SPIRIT        OF AMERICA, INC.**

**as        Servicer**

**and**

**SHEFFIELD        RECEIVABLES CORPORATION**

**as        Purchaser**

**and**

**BARCLAYS        BANK PLC**

**as        Administrator**

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**AMENDED        AND RESTATED**

**RECEIVABLES        PURCHASE AGREEMENT**

**Dated        as of June 2, 2005**

**ARTICLE        I**

**PURCHASES        AND REINVESTMENTS**

**Commitments        to Purchase; Limits on Purchaser’s Obligations**

**Purchase        Procedures; Assignment of Purchaser’s Interests**

**Reinvestments        of Certain Collections; Payment of Remaining        Collections**

**Asset        Interest**

**Reduction        of Facility Limit; Termination**

**ARTICLE        II**

**COMPUTATIONAL        RULES**

**Computation        of Senior Investor Balance**

**Computation        of Earned Discount**

**Estimates        of Earned Discount Rate, Fees, etc**

**ARTICLE        III**

**SETTLEMENTS**

**Settlement        Procedures**

**(i)**

**Deemed        Collections; Reduction of Senior Investor Balance, Etc**

**Payments        and Computations, Etc**

**Treatment        of Collections and Deemed Collections**

**Collection        Account**

**Reserve        Account**

**Cash        Collateral Account**

**Accounts        Generally**

**ARTICLE        IV**

**FEES        AND YIELD PROTECTION**

**Fees**

**Yield        Protection**

**Funding        Losses**

**ARTICLE        V**

**CONDITIONS        OF PURCHASES**

**Conditions        Precedent to Initial Purchase**

**Conditions        Precedent to All Purchases and Reinvestments**

**ARTICLE        VI**

**REPRESENTATIONS        AND WARRANTIES**

**Representations        and Warranties of Seller**

**Representations        and Warranties of Servicer**

**ARTICLE        VII**

**GENERAL        COVENANTS OF SELLER AND SERVICER**

**Covenants        of Seller and Servicer**

**Reporting        Requirements of Seller and Servicer**

**Transaction        Documents**

**ARTICLE        VIII**

**ADMINISTRATION        AND COLLECTION**

**Designation        of Servicer**

**Duties        of Servicer**

**Rights        of the Administrator**

**Limitation        of Liability**

**Further        Action Evidencing Purchases and Reinvestments**

**Application        of Collections**
**.**

**Lockbox        Accounts**
**.**

**Access        to Records**
**.**

**ARTICLE        IX**

**SECURITY        INTEREST**

**Grant        of Security Interest**

**Further        Assurances**

**Remedies**

**ARTICLE        X**

**LIQUIDATION        EVENTS**

**Liquidation        Events**

**Remedies**

**ARTICLE        XI**

**THE        ADMINISTRATOR**

**Authorization        and Action**

**Administrator’s        Reliance, Etc**

**Barclays        and Affiliates**

**Reliance        by Administrator**

**Non-Reliance**

**ARTICLE        XII**

**ASSIGNMENT        OF PURCHASER’S INTEREST**

**Restrictions        on Assignments**

**Rights        of Assignee**

**Evidence        of Assignment**

**ARTICLE        XIII**

**INDEMNIFICATION**

**Indemnities        by Seller**

**ARTICLE        XIV**

**MISCELLANEOUS**

**Amendments,        Etc**

**Notices,        Etc**

**No        Waiver; Remedies**

**Binding        Effect; Survival**

**Costs,        Expenses and Taxes**

**No        Proceedings/Purchaser**

**No        Proceedings/Seller and Transferor**

**Confidentiality**

**Captions        and Cross References**

**Integration;        Survival**

**SECTION        14.11**
**Governing        Law**
**.        THIS AGREEMENT, INCLUDING THE RIGHTS AND DUTIES OF THE PARTIES HERETO, SHALL        BE        GOVERNED BY, AND CONSTRUED IN ACCORDANCE WITH, THE INTERNAL LAWS OF THE**
**STATE        OF NEW YORK, EXCEPT TO THE EXTENT THAT THE PERFECTION OF THE INTERESTS OF        PURCHASER IN THE RECEIVABLES IS GOVERNED BY THE LAWS OF THE JURISDICTION        OTHER        THAN THE STATE OF NEW YORK.**

**SECTION        14.12**
**Waiver        Of Jury Trial**
**.        EACH OF THE PARTIES HERETO EXPRESSLY WAIVES ANY RIGHT TO A TRIAL BY JURY        IN ANY        ACTION OR PROCEEDING TO ENFORCE OR DEFEND ANY RIGHTS UNDER THIS AGREEMENT,        ANY        OTHER TRANSACTION DOCUMENT OR ANY AMENDMENT, INSTRUMENT OR DOCUMENT DELIVERED        OR        WHICH MAY IN THE FUTURE BE DELIVERED IN CONNECTION HEREWITH OR ARISING FROM        ANY        BANKING OR OTHER RELATIONSHIP EXISTING IN CONNECTION WITH THIS AGREEMENT        OR ANY        OTHER TRANSACTION DOCUMENT AND AGREES THAT ANY SUCH ACTION OR PROCEEDING        SHALL        BE TRIED BEFORE A COURT AND NOT A JURY TRIAL.**

**SECTION        14.13**
**Consent        To Jurisdiction; Waiver Of Immunities**
**.        EACH OF THE PARTIES HERETO ACKNOWLEDGES AND AGREES THAT IT IRREVOCABLY (i)        SUBMITS TO THE JURISDICTION, FIRST, OF ANY UNITED STATES FEDERAL COURT, AND        SECOND, IF FEDERAL JURISDICTION IS NOT AVAILABLE, OF ANY NEW YORK STATE COURT,        IN EITHER CASE SITTING IN NEW YORK, NEW YORK IN ANY ACTION OR PROCEEDING        ARISING        OUT OF OR RELATING TO THIS AGREEMENT, (ii) AGREES THAT ALL CLAIMS IN RESPECT        OF        SUCH ACTION OR PROCEEDING MAY BE HEARD AND DETERMINED ONLY IN SUCH NEW YORK        STATE OR FEDERAL COURT AND NOT IN ANY OTHER COURT, AND (iii) WAIVES, TO THE        FULLEST EXTENT IT MAY EFFECTIVELY DO SO, THE DEFENSE OF AN INCONVENIENT FORUM        TO        THE MAINTENANCE OF SUCH ACTION OR PROCEEDING.**

**Execution        in Counterparts**

**No        Recourse Against Other Parties**

**Amendment        and Restatement**

**[Signature        Page to Follow]**

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**CATALOG          RECEIVABLES LLC**

**SPIRIT          OF AMERICA, INC.**

**SHEFFIELD          RECEIVABLES CORPORATION**

**BARCLAYS          BANK PLC**

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**Procedures        of Independent Accountants**

| 1.   | Select                a random sample of 5 applications for testing of proper approval                or denial                of credit, applying the criteria specified in the Credit and Collection                Policies. |
|----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 2.   | Select                a random sample of 5 transactions representing both credit authorizations                and line changes and will review them for compliance with Credit                and                Collection Policies. |
|----------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 3.   | Perform                observation tests for 5 individual delinquent accounts to determine                if the                collections procedures are being performed in accordance with the                Credit                and Collection Policies. |
|----------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 4.   | For                a random selection of 5 accounts which are in excess of 30 days delinquent                and up to 90 days delinquent, review prior account statements or                system                records to determine if the system is properly aging the balances. |
|----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 5.   | For                a random selection of 5 accounts which are in excess of 90 days                delinquent, review prior account statements or system records to                determine                if the system is properly aging the balances. |
|----------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 6.   | Select                a random sample of 5 accounts, if any, which are in excess of 180                days                delinquent and determine whether the account has been written off                in                accordance with Credit and Collection                Policies. |
|----------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 7.   | Select                5 days during the past 6 months and verify (i) Servicer’s calculation of                the Asset Interest for such day and (ii) Servicer’s allocations of daily                Collections for such days complies with Section 1.03 of the Receivables                Purchase Agreement. |
|----------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 8.   | Select                2 monthly servicing reports within the past 6 months and reconcile                the                following with Servicer’s systems and                records: |
|----------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| a.   | Beginning                and ending outstanding Principal Receivables                balance |
|----------------|----------------------------------------------------------------------------------------------|
| b.   | Beginning                and ending Discounted Principal Receivables                Balance |
|----------------|---------------------------------------------------------------------------------------------|
| c.   | Beginning                and ending Finance Charge Receivables                balance |
|----------------|---------------------------------------------------------------------------------------|
| d.   | Monthly                Finance Charge Collections, including Discount Collections                component |
|----------------|------------------------------------------------------------------------------------------------------------|
| e.   | Monthly                Principal Collections |
|----------------|----------------------------------------------|
| f.   | Monthly                Charged-Off Receivables |
|----------------|------------------------------------------------|
| g.   | Benchmark                Amount |
|----------------|---------------------------------|
| h.   | Required                Reserve Account Amount |
|----------------|------------------------------------------------|
| i.   | Required                Reserve Account Percentage |
|----------------|----------------------------------------------------|
| j.   | Required                Cash Collateral Amount |
|----------------|------------------------------------------------|
| k.   | Cash                Collateral Shortfall, Excess Cash Collateral, and Reserve Account                Shortfall if any |
|----------------|-----------------------------------------------------------------------------------------------------------------------|
| 9.   | Select                2 monthly servicing reports within the past 6 months and recalculate                the                following: |
|----------------|-----------------------------------------------------------------------------------------------------------------------------------------|
| a.   | Portfolio                Excess Spread Percentage including Portfolio Excess Spread                Amount |
|----------------|-----------------------------------------------------------------------------------------------------------|
| b.   | Monthly                Principal Payment Rate |
|----------------|-----------------------------------------------|
| c.   | Dilution                Percentage |
|----------------|------------------------------------|
| 10.   | Check                the amounts distributed under the monthly reports selected and verify                compliance with the waterfall allocation as specified in Section                3.01 of                the Receivables Purchase Agreement. Verify the flow of funds to and                from                accounts as complying with Section 3.01 of the Receivables Purchase                Agreement. |
|-----------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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