**EXHIBIT      10.27**

**Settlement        Agreement and Mutual General Release**

**Recitals**

*Merisel,        Inc., et al. v. Jenson, et. al*

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**Terms        and Conditions**

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*,        *

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**IN          WITNESS WHEREOF**

|                                          |                                                       |                                                      |
|-----------------------------------------------|------------------------------------------------------------|-----------------------------------------------------------|
|                                          |                                                       |
|                                     |                                                  |                                                 |
| Date:                   February 3, 2005 | By:                                              | /s/ Donald                  R.                  Uzzi |
|                                          | Merisel, Inc.by: Donald R. Uzzi                            |
|                                          | Title:                  President and CEO of Merisel, Inc. |

|                                       |                                                                             |                                                  |
|--------------------------------------------|----------------------------------------------------------------------------------|-------------------------------------------------------|
|                                       |                                                                             |
|                                  |                                                                        |                                             |
| Date: February                3, 2005 | By:                                                                    | /s/ Donald                R.                Uzzi |
|                                       | Merisel Americas, Inc.by: Donald R. Uzzi                                         |
|                                       | Title:                President and CEO of Merisel Americas,                Inc. |

|                                       |            |                                   |
|--------------------------------------------|-----------------|----------------------------------------|
|                                       |            |
|                                  |       |                              |
| Date: February                3, 2005 | By:   | /s/ Timothy                Jenson |
|                                       | Timothy Jenson  |

|                                  |            |                             |
|---------------------------------------|-----------------|----------------------------------|
|                                  |            |
|                             |       |                        |
| Date: March              7, 2005 | By:   | /s/ Tina              Wurtz |
|                                  | Tina Wurtz      |

|                                  |            |                              |
|---------------------------------------|-----------------|-----------------------------------|
|                                  |            |
|                             |       |                         |
| Date: March              7, 2005 | By:   | /s/ Craig              Wurtz |
|                                  | Craig Wurtz     |

|                                  |            |                           |
|---------------------------------------|-----------------|--------------------------------|
|                                  |            |
|                             |       |                      |
| Date: March              7, 2005 | By:   | /s/ John              Low |
|                                  | John Low        |

|                                  |                                |                             |
|---------------------------------------|-------------------------------------|----------------------------------|
|                                  |                                |
|                             |                           |                        |
| Date: March              7, 2005 | By:                       | /s/ Tina              Wurtz |
|                                  | D&H Services, LLCby: Tina Wurtz |

|                                     |                                  |                                 |
|------------------------------------------|---------------------------------------|--------------------------------------|
|                                     |                                  |
|                                |                             |                            |
| Date: February              3, 2005 | By:                         | /s/ Timothy              Jenson |
|                                     | TDH Enterprises LLCby: Timothy Jenson |

**APPROVED AS TO FORM BY:**

|                                     |                                                                             |                                  |
|------------------------------------------|----------------------------------------------------------------------------------|---------------------------------------|
|                                     | SHEARMAN              & STERLING LLP                                         |
|                                |                                                                        |                             |
| Date: February              3, 2005 | By:                                                                    | /s/ Alan              S. Goudiss |
|                                     | Alan S. Goudiss                                                                  |
|                                     | Attorneys              for Merisel, Inc. and Merisel Americas,              Inc. |

|                                     |                                                                                          |                               |
|------------------------------------------|-----------------------------------------------------------------------------------------------|------------------------------------|
|                                     | SMITH,              CHAPMAN              & CAMPBELL                                       |
|                                |                                                                                     |                          |
| Date: February              3, 2007 | By:                                                                                 | /s/ Steven              Smith |
|                                     | Steven Smith                                                                                  |
|                                     | Attorneys              for              Timothy Jenson and TDH Enterprises,              LLC. |