**Exhibit
      10.10**





**SECOND
      AMENDMENT TO LOAN AND SECURITY AGREEMENT**





**THIS
      SECOND AMENDMENT TO LOAN AND SECURITY AGREEMENT** ("Second
      Amendment") is entered into as of September 9, 2005 by and among **GREENFIELD
      COMMERCIAL CREDIT, L.L.C.,** a
      Michigan limited liability company (" Lender "), **AHPC
      HOLDINGS, INC.,** a
      Maryland corporation, and **AMERICAN
      HEALTH PRODUCTS CORPORATION,** a
      Texas
      corporation (collectively " Borrower ").





**RECITALS**





A.  Lender
      and Borrower entered into a Loan And Security Agreement dated as of
      September 9, 2004 and amended the same effective January, 2005 (together,
      the "Loan Agreement"). All capitalized terms not defined herein shall have
      the
      same meanings ascribed to such terms in the Loan Agreement.





B.  Lender
      and Borrower desire to extend the Maturity Date of the Loan Agreement and
      provide other amendments thereto.





**NOW,
      THEREFORE,** in
      consideration of the mutual covenants, conditions, and provisions as hereinafter
      set forth, the parties hereto agree to amend the Loan Agreement as
      follows:





**1.**  **Maturity
      Date/Option for further extension.** **** The
      Maturity Date is hereby extended to the earlier of demand or September 9,
      2006. At Borrower's option, the Maturity Date may be further extended to the
      earlier of demand or September 9, 2007 upon written notice to Lender
      no
      later than July 9, 2006 and payment of a $50,000.00 renewal
      fee.





**2.**  **Maximum
      Loan Amount/Interest Rate.** **** The
      Loan
      Agreement, Term Sheet thereto and the Revolving Credit Loan Rider #1 ("Rider")
      are amended to provide a Maximum Loan Amount of $5,000,000.00. The Effective
      Rate is reduced to Prime Rate plus 4.5% and the Default Rate is reduced to
      Prime
      Rate plus 8.5%.





**3.**  **Advance
      Formula.** **** The
      Loan
      Agreement and Rider are amended to provide a Percentage Advance Rate of 80%
      of
      Eligible Receivables and 50% of non-obsolete finished goods inventory plus
      35%
      of in-transit inventory with a sub limit of $500,000.00, and an overall
      inventory cap of $2,500,000.00.





**4.**  **Termination/Prepayment.** **** The
      Termination/Prepayment provision of Paragraph 2 (C) is amended
      to
      provide for a prepayment penalty of 2% of the Maximum Loan Amount, as herein
      amended, if prepayment occurs prior to the Maturity Date. There will be no
      prepayment penalty if Borrower exercises the option provided for in
      paragraph 1 herein.








**5.**  **Amendment/Legal/Insurance
      Fees.** **** Borrower
      shall pay herewith a) an Amendment Fee of $100,000.00 plus Lender's
      attorney fees in the amount of $675.00 and b) the premium increase from
      Lender's personal property security insurer, as billed.





**6.**  **Counterparts.** **** This
      Amendment may be executed in counterparts.





**IN
      WITNESS WHEREOF,** the
      parties hereto have caused this Second Amendment to be executed and delivered
      as
      of the date first hereinabove set forth.








**GREENFIELD
                COMMERCIAL CREDIT, LLC**,
                a
                Michigan limited liability company
              By:GCC
                Management, Inc.
              Its:Manager
              
              
              By:_________________________________
              Edward
                P. Lewan
              Its:Vice
                President
            **AHPC
                HOLDINGS, INC.**,
              a
                Maryland corporation
              
              By:_______________________________________
              Alan
                Zeffer
              Its:President
              
              and**AMERICAN
                HEALTH PRODUCTS CORPORATION**
              a
                Texas corporation
              
              By:________________________________________
              Alan
                Zeffer
              Its:President








**ACKNOWLEDGEMENT
      OF VALIDITY GUARANTOR**





Alan
      E.
      Zeffer, Validity Guarantor under Validity Guaranty agreement dated as of
      September 9, 2004, acknowledges the above Amendment and agrees that
      his
      Validity Guaranty shall continue in full force and effect.





WITNESS:
              VALIDITY
                  GUARANTOR:__________________________________________
              ____________________________________
                **Alan
                  E. Zeffer**


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