**Exhibit      14.1**

**GCA      I ACQUISITION CORP.**

**CODE      OF BUSINESS CONDUCT AND ETHICS**

**Introduction      **

*If      you are in a situation which you believe may violate or lead to a violation      of      this Code, follow the guidelines described in Section 14 of this      Code.*

**1.**
**Compliance      with Laws, Rules and Regulations **

**2.      Conflicts of Interest **

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|   | • | Avoid                situations where your personal interests conflict, or appear to conflict                with, those of the Company.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |
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|   | • | You                may beneficially own up to 1% of the stock in a competitor, customer                or                supplier without seeking prior approval from the Board so long as                the                stock is in a public company and the employee does not have any                discretionary authority in dealing with that company. If an employee                wants                to purchase more than 1% of the stock in a competitor, customer or                supplier, or the company is non-public or the employee has discretionary                authority in dealing with that company, then the stock may be purchased                only with prior approval of the Board. |
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|   | • | You                have a financial interest in a transaction between the Company and                a third                party – even an indirect interest through, for example, a family                member – that interest must be approved by the Board. However, if you                have a financial interest in a supplier or customer only because                someone                in your family works there, you do not need to seek prior approval                unless                you deal with the supplier or customer or your family member deals                with                the Company.                                                                     |
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|   | • | For                any transactions that would require reporting under SEC rules, directors                of the Company must obtain written confirmation from the Board that                the                proposed transaction is fair to the Company.                                                                                                                                                                                                                                                                                                                                                                                                                                                                |
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|   | • | Loans                from the Company to directors or executive officers of the Company                are                prohibited. Loans from the Company to other officers and employees                must be                approved in advance by the Board.                                                                                                                                                                                                                                                                                                                                                                                                                                                         |

**3.      Insider Trading **

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|  | • | Undisclosed                annual, quarterly or monthly financial results, a change in earnings                or                earnings projections, or unexpected or unusual gains or losses in                major                operations; |
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|  | • | Undisclosed                negotiations and agreements regarding mergers, concessions, joint                ventures, acquisitions, divestitures, business combinations or tender                offers; |
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|  | • | An                undisclosed increase or decrease in dividends on the Company’s ordinary                shares; |
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|  | • | Undisclosed                major management changes; |
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|  | • | A                substantial contract award or termination that has not been publicly                disclosed; |
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|  | • | A                major lawsuit or claim that has not been publicly disclosed; |
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|  | • | The                gain or loss of a significant customer or supplier that has not been                publicly disclosed; |
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|  | • | An                undisclosed filing of a bankruptcy petition by the Company or a                significant subsidiary; |
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|  | • | Information                that is considered confidential; and |
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|  | • | Any                other undisclosed information that could affect our stock price. |
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**4.      Corporate Opportunities **

**5.      Competition and Fair Dealing **

**6.      Discrimination and Harassment **

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**7.      Health and Safety **

**8.      Accounting Policies/Record-Keeping **

|  | • | making                or causing to be made a materially false or misleading statement,                or |
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|  | • | deliberately                omitting to state, or causing another person to omit to state, any                material fact necessary to make statements made not misleading |
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**9.      Confidentiality **

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**10.      Protection and Proper Use of Company Assets **

**11.      Payments to Government Personnel **

** **

**12.      Waivers of the Code of Business Conduct and Ethics **

**13.      Reporting any Illegal or Unethical Behavior **

**14.      Compliance Procedures **

|  | • | Make                sure you have all the facts but do not delay your action in collecting                facts.                In                order to reach the right solutions, we must be as fully informed                as                possible. |
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|  | • | Ask                yourself what specifically am I being asked to do? Does it seem unethical                or improper?                This will enable you to focus on the specific question you are faced                with,                and the alternatives you have. Use your judgment and common sense;                if                something seems unethical or improper, it probably is. |
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|  | • | Clarify                your responsibility and role.                In                most situations, there is shared responsibility. Are your colleagues                informed? It may help to get others involved and discuss the problem. |
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|  | • | You                may report ethical violations in confidence and without fear                of retaliation.                If                your situation requires that your identity be kept secret, your anonymity                will be protected. In such circumstances, please contact the Chief                Financial Officer of the Company. The Company does not permit retaliation                of any kind against employees for good faith reports of ethical                violations. |
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|  | • | Always                ask first, act later:                If                you are unsure of what to do in any situation, seek guidance before                you act.  |
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|  | • | In                the case of any non-officer employee, such employee’s supervisor. If such                employee has concerns regarding the supervisor’s objectivity or                independence with respect to the matter, the appropriate Company                representative is the Chief Financial Officer. |
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|  | • | In                the case of any officer or management employee (other than the CEO                or CFO)                the appropriate Company representative is the Chief Financial Officer.                If                such employee has concerns regarding the Chief Financial Officer’s                objectivity or independence with respect to the matter, the appropriate                Company representative is the Chief Executive Officer. |
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|  | • | In                the case of the Chief Executive Officer, the President, the Chief                Financial Officer, Chief Operating Officer, or any director, the                appropriate Company representative is the Chairman of the Board of                Directors. |
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***Adopted      By The Board Of Directors:***

***May      31, 2008***

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**APPENDIX**

**CODE      OF ETHICS FOR CEO AND SENIOR FINANCIAL OFFICERS**

| l.     | The                CEO and all senior financial officers are responsible for full, fair,                accurate, timely and understandable disclosure in the periodic reports                required to be filed by the Company with the U.S. Securities and                Exchange                Commission. Accordingly, it is the responsibility of the CEO and                each                senior financial officer promptly to bring to the attention of the                Board                any material information of which he or she may become aware that                affects                the disclosures made by the Company in its public filings or otherwise                assist the Board in fulfilling its responsibilities.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |
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| 2.     | The                CEO and each senior financial officer shall promptly bring to the                attention of the Board any information he or she may have concerning                (a)                significant deficiencies in the design or operation of internal controls                which could adversely affect the Company’s ability to record, process,                summarize and report financial data or (b) any fraud, whether or                not                material, that involves management or other employees who have a                significant role in the Company’s financial reporting, disclosures or                internal controls.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |
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| 3.     | The                CEO and each senior financial officer shall promptly bring to the                attention of the Board any information he or she may have concerning                any                violation of the Company’s Code of Business Conduct and Ethics, including                any actual or apparent conflicts of interest between personal and                professional relationships, involving any management or other employees                who have a significant role in the Company’s financial reporting,                disclosures or internal controls.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
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| 4.     | The                CEO and each senior financial officer shall promptly bring to the                attention of the Board any information he or she may have concerning                evidence of a material violation of the securities or other laws,                rules or                regulations applicable to the Company and the operation of its business,                by the Company or any agent thereof, or of violation of the Code                of                Business Conduct and Ethics or of these additional procedures.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |
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| 5.     | The                Board shall determine, or designate appropriate persons to determine,                appropriate actions to be taken in the event of violations of the                Code of                Business Conduct and Ethics or of these additional procedures by                the CEO                and the Company’s senior financial officers. Such actions shall be                reasonably designed to deter wrongdoing and to promote accountability                for                adherence to the Code of Business Conduct and Ethics and to these                additional procedures, and shall include written notices to the individual                involved that the Board has determined that there has been a violation,                censure by the Board, demotion or re-assignment of the individual                involved, suspension with or without pay or benefits (as determined                by the                Board) and termination of the individual’s employment. In determining what                action is appropriate in a particular case, the Board or such designee                shall take into account all relevant information, including the nature                and                severity of the violation, whether the violation was a single occurrence                or repeated occurrences, whether the violation appears to have been                intentional or inadvertent, whether the individual in question had                been                advised prior to the violation as to the proper course of action                and                whether or not the individual in question had committed other violations                in the past. |

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**ACKNOWLEDGEMENT      OF RECEIPT OF CODE **

|                      |    | Dated:                                         ,                20__ |
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| [Signature]                         |    |                                                                                                                                                                                              |
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| [Print                or Type Name] |    |                                                                                                                                                                                              |

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