| 1. | Position.  You      will serve in the capacity as Interim Chief Financial Officer of the      Company effective as of December 16, 2009.  In addition to      assuming the customary responsibilities of a Chief Financial Officer,      while serving as Interim Chief Financial Officer you will assist the Board      of Directors and Chief Executive Officer in locating a full-time Chief      Financial Officer.  You will report to the Company’s Chief      Executive Officer.  By signing this letter agreement, you      represent and warrant to the Company that you are under no contractual      commitments inconsistent with your obligations to the    Company. |
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| 2. | Salary.  You      will be paid a salary of $250,000 per annum in semi-monthly installments      in accordance with the Company’s standard payroll practices for salaried      employees. |
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| 3. | Restricted Stock      Units.  Upon your execution of this letter agreement, the      Company will issue to you 25,000 restricted stock units pursuant to the      Company’s 2009 Stock Incentive Plan and a Restricted Stock Unit Agreement,      a form of which is attached hereto as Exhibit      A. |
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| 4. | Bonus.  Upon      the Company’s filing of its annual report on Form 10-K on or before March      31, 2009, provided that you sign such report as the Principal Financial      Officer of the Company, you will receive a bonus of $25,000 payable in      accordance with the Company’s standard payroll practices for salaried      employees. |
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| 5. | Expenses.  While      serving as Interim Chief Financial Officer, the Company will reimburse you      for all expenses you incur on the Company’s  behalf. |
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| 6. | Period of      Employment.  Your employment with the Company will be “at      will,” meaning that either you or the Company will be entitled to      terminate your employment at any time and for any reason, with or without      cause.  Any contrary representations which may have been made to      you are superseded by this offer.  This is the full and complete      agreement between you and the Company on this term.  Although      your job duties, title, compensation and benefits, as well as the      Company’s personnel policies and procedures, may change from time to time,      the “at will” nature of your employment may only be changed in an express      written agreement signed by you and a duly authorized officer of the      Company. |
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| 7. | Outside      Activities.  While you render services to the Company,      you will not engage in any other gainful employment, business or activity      without the written consent of the Company.  While you render      services to the Company, you also will not assist any person or      organization in competing with the Company, in preparing to compete with      the Company or in hiring any employees of the Company.  Set      forth on Exhibit      B hereto is a list of all of your business involvements (other than      passive non-operating investment activities) as well as a list of all      directorships which you currentlyhold. |
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| 8. | Withholding      Taxes.  All forms of compensation referred to in this      letter are subject to reduction to reflect applicable withholding and      payroll taxes. |
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| 9. | Entire      Agreement.  This letter and the Exhibits attached hereto      contain all of the terms of your employment with the Company and supersede      any prior understandings or agreements, whether oral or written, between      you and the Company. |
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| 10. | Amendment and Governing      Law.  This letter agreement may not be amended or      modified except by an express written agreement signed by you and a duly      authorized officer of the Company.  The terms of this letter      agreement and the resolution of any disputes will be governed by New York      law. |
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|   | Very      truly yours, |
|--------|------------------------|
|   |                   |   |   |
|   | Atrinsic,      Inc.    |
|   |                   |   |   |
|   | By:                    | /s/      Jeffrey      Schwartz |   |
|   |                        | Jeffrey      Schwartz |
|   |                        | Interim      Chief ExecutiveOfficer |

| I      have read and accept this employment offer: |
|----------------------------------------------------|
|                                               |   |
| /s/      Thomas Plotts                             |   |
| Signature      of Thomas Plotts                    |   |
| Dated:  January      29, 2009            |   |

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