**MEMORANDUM      OF AGREEMENT ENTERED INTO AT MONTREAL, QUEBEC, THIS _____ DAY OF JUNE,      2006**

**BY      AND BETWEEN:**
**MAHJONG      DEVELOPMENT INC.**
** **

**AND:      **
**IAN      SHERRINGTON**

**WHEREAS**

**WHEREAS      **

**NOW,      THEREFORE, **
**:**

| **1.  ** | The                Employee’s employment with the Corporation is terminated effective June                24, 2006 (the “Termination Date”). |
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| **2.  ** | The                Employee shall be entitled to receive his base salary for the period                up to                and ending on the Termination Date. The Employee shall also be entitled                to                the reimbursement of any pre-authorized expenses incurred on behalf                of the                Corporation prior to the Termination Date upon completion and delivery                to                the Corporation of a final expense report accompanied by vouchers                or other                back up documentation. The Employee shall not be entitled to any                bonus,                incentive or other remuneration or benefit under the employment agreement                between the Employee and the Corporation (under its former name 9143-3250                Quebec Inc.), dated June 30, 2005 (the “Employment                Agreement”). |
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| **3.  ** | The                Employee shall return all corporate credit cards, keys and any other                items, including, without limitation, documents, records and all                other                materials belonging to the Corporation, to the Corporation’s                representative on or prior to the Termination                Date. |
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| **4.  ** | The                Employee agrees and acknowledges that the provisions of the Employment                Agreement, and in particular, but without limiting the generality                of the                foregoing, articles 7, 8 and 9 thereof (relating to confidentiality,                intellectual property, non-competition and non-solicitation) shall                survive                the termination of his employment with the                Corporation. |
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| **5.  ** | For                good and valuable consideration received, whereof quit, the Employee                hereby grants unto the Corporation and its officers, employees, directors                and shareholders (collectively the “Releasees”), and their respective                successors, assigns, heirs and legal and personal representatives,                a full,                complete and final release and discharge of and from all manner of                actions, causes of action, suits, demands, debts, claims, accounts,                covenants, contracts, damages and complaints, of any nature whatsoever,                for any cause whatsoever arising out of or resulting directly or                indirectly from the Employee’s employment with the Corporation or the                termination of such employment, or from having acted as a director                or                officer of the Corporation. |
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| 6.   | The                parties hereto agree that the present agreement constitutes a transaction                within the meaning of articles 2631 and following of the *Civil                Code*                of                Quebec. |
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| 7.   | The                parties hereto have required that this Agreement and related documents                be                drafted in the English language. Les parties aux présentes ont exigé que                ce contrat et les documents y afférents soient rédigés dans la langue                anglaise. |
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**IN      WITNESS WHEREOF**

|          | **MAHJONG DEVELOPMENT              INC.**  |
|---------------|-------------------------------------------------|
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| Witness       | Per: Linda Lemieux                              |
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| Witness  | **IAN                SHERRINGTON**              |
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