**EXHIBIT        4.10**

**Extension        Agreement**

| 1.   | No                  of workers is 325 people, the wages of workers should not be less                  than                  HKD700 each person per month. |
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| 2.   | According                  to the factory area of 3,700 square meter, fixed processing charges                  of                  HKD13 per every square meter per month, monthly fixed processing                  charges                  of HKD48,100. |
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| 3.   | The                  fee of the point 1 and 2 should be remitted to Party A’s factory through                  appointed bank. With a continuous increase in living standards,                  the fees                  need to adjusted every two years. |
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| 4.   | If                    any party shall terminate this agreement before its expiration,                    either                    party shall pay the other party a compensation equivalent to                    2 month’s                    processing charges. |
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|   |   |
|--------|--------|

| Business                  Unit: Shenzhen                  City Baoan District Foreign Economic                  Development LimitedRepresentative:(Chop                  and signature) | Contractor                  Unit: Shenzhen                  Land & Sun Industrial & TradeCompany                  LimitedRepresentative:(Chop                  and signature) |
|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                                                                                                                                                                                    |                                                                                                                                                                                       |
| Party                  A: Shenzhen                  Long Cheng Nissin Precision Metal Plastic Factory Representative:(Chop                  and signature)                         | Party                  B: Hong                  Kong Nissin PrecisionMetal                  Manfuacturing LimitedRepresentative:(Chop                  and Signtaure)                 |
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