EXHIBIT 10.44

ROBERT A. LEVINSON
1065 AVENUE OF THE AMERICAS
NEW YORK, NY 10018

March 24, 2008

|                                                                                                                                                                                                                                                 |                                                                                                                                                                                             
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|TO:                                                                                                                                                                                                                                              | BOARD OF
  DIRECTORS OF LEVCOR INTERNATIONAL                                                                                                                                                
|                                                                                                                                                                                                                                                 |                                                                                                                                                                                             
|This letter
  will serve to reaffirm my commitment to personally support the cash needs of
  Levcor International through January 5, 2009 and not to demand any repayment
  of principal or interest currently owed to me until January 6, 2009.
|                                                                                                                                                                                                                                                
|                                                                                                                                                                                                                                                 | This commitment is a reaffirmation of my commitment to our independent auditors,
  as reflected in their year-end management representation letter and disclosed
  in the 10-K and the 10-Q.
|                                                                                                                                                                                                                                                 |                                                                                                                                                                                             
|I am
  prepared to fund up to a maximum of $3 million to meet the cash needs of
  Levcor International, if necessary.                                                                                                                           

| |                         
| | ------------------------
| | Sincerely
  yours,      
| |                         
| | /s/ ROBERT
  A. LEVINSON
| |                         
| | Robert A.
  Levinson    

---