Filed by Automated Filing Services Inc. (604) 609-0244 - Bark Group Inc. - Exhibit 10.13






EXHIBIT 10.13



130 Shaftesbury Ave, Suite 3.19
London W1D 5EU
United
Kingdom


October 2nd, 2007

Bark Corporation A/S
Sølvgade 10, 5th
floor.
DK-1307 Copenhagen K


Attention: Bent Helvang

Dear Sirs:

	Re: 	The
      Registration and Listing of Bark Corporation A/S (“Bark”) Common Stock
    


This letter summarizes our discussions and represents our
proposal for the direct registration and listing of Bark and its issued share
capital on the American Stock exchange (“AMEX”).

Summary of Proposal
It is our understanding
that Bark is incorporated in Denmark and owns a number of wholly-owned operating
subsidiaries in Denmark.

On this basis we propose a two-stage listing of Bark’s shares
on the AMEX exchange consisting of an initial quotation of Bark’s shares on the
United States National Association of Securities Dealers Over-the-Counter
Bulletin Board (the “OTCBB”) and a subsequent listing of Bark’s shares on the
AMEX.

AMEX listing Requirements
Our initial
discussions were based upon the listing of Bark’s shares on AMEX. AMEX has
certain defined minimum listing requirements for all companies seeking to list
on its exchange. These requirements must be met in order for Bark to list on
AMEX; if these are not already met we must agree the next steps to ensure they
are covered. 

The listing standards applicable are:


	Criteria
	Standard 1 	Standard 2 	Standard 3 
	Pre-Tax Income 	$750,000 	N/A
    	N/A
    
	Market
      Capitalization 	N/A
    	N/A
    	$50
      million 
	Market Value of
      Public Float 	$3
      million 	$15
      million 	$15
      million 
	Minimum Share
      Price 	$3 /
      share 	$3 /
      share 	$2 /
      share 
	Operating History
    	N/A
    	2
      years 	N/A
    
	Shareholder equity
    	$4
      million 	$4
      million 	$4
      million 
	Shareholders / Public Float Shares 			800/500,000 or 400/1,000,000




It is our understanding that Bark at the moment does not meet
these criteria, hence we propose that the listing of Bark’s shares on AMEX be
achieved in a two-step process.




2

Overview of the Proposed Listing Process in the United
States
The process of listing Bark’s shares involves the following
elements:


	Satisfying Bark’s due diligence of Exwal Inc. after which Bark will
  complete a Reverse-Take-Over “RTO” of Exwal Inc., a privately held US company
  with 37 investors, whereby the shareholders of Bark will exchange their Bark
  shares for 12,964,548 shares in the common stock of Exwal Inc. giving Exwal
  Inc. a total amount of 16,205,686 shares issued. 
 
  
	It is a on the conclusion of this transaction, Exwal Inc. will change its
  name to Bark Corp Inc. “Bark Corp” or such similar name, and Bark will be Bark
  Corp’s wholly-owned subsidiary. 
 
  
	Bark Corp will register its share capital in the United States through the
  filing and acceptance of an effective registration statement in Form S-1 with
  the United States Securities and Exchange Commission (the “SEC”). On the
  conclusion of this, Bark Corp. will be a reporting company in the United
  States with its share eligible for trading on the OTCBB. 
 
  
	Subsequent to Bark Corp’s registration of its shares on OTCBB, Bark Corp
  would then use the listing and its business success to build out its
  shareholder base, increase its share price and thus its market capitalization
  to the point it meets one of the AMEX listing standards once achieved, Bark
  Corp would then seek a graduation of its listing to AMEX which is accomplished
  through the preparation, submission and negotiation of a listing application
  to AMEX through a sponsoring market specialist. 
 
  
	DeBondo will liaise with the Exwal Inc. existing shareholders and on a
  best effort basis ensure an orderly exit for the shareholders. 


The process will be as follows, with approx timelines in
brackets: 


	Objective 	Time to
      completion
(cumulative) 
	Preparation of Bark Corp’s GAAP / GAAS Financial Statements
      by a registered auditor. 	30 – 45 days 
	Preparation of
      Form S-1 registration statement and prospectus 	30 – 45 days 
	Filing and Approval of S-1 registration Statement and
      prospectus with the SEC 	60 – 90 days 
	Application for and listing of Bark Corp’s shares on OTCBB
      including preparation of Form 211 filing 	60 – 90 days 
	Building of
      shareholder base and share price on OTCBB 	60 – 90 days 
	Application for and completion of graduation of Bark Corp’s
      shares to AMEX market 	30 – 60 days 
	Engagement of required AMEX specialist market maker to
      sponsor Bark Corp’s listing 	30 – 60 days




Several of the above noted objectives are overlapping.
Consequently, we estimate the following times lines:

	 	(a) 	
      listing of Bark Corp on OTCBB 3 – 4 months after
      commencement of the listing process

	 	(b) 	
      approximately 1 – 2 months to build out shareholder base
      and meet AMEX listing criteria

	 	(c) 	
      listing of Bark Corp on AMEX 1 – 2 months after
      engagement of AMEX market maker specialist







3

Proposal
DeBondo Capital proposes to provide
the advisory services necessary to meet the objectives laid out above and the
services will include:

	Consulting with Bark and all relevant professionals and regulatory bodies
  to structure and package Bark for the most efficient AMEX listing and market
  valuation post-listing on both the OTCBB and AMEX;
  
	Provide and make available a US holding company with 37 investors, which
  enable Bark to fast- track its listing on OTCBB;
  
	Introduce Bark to our broker/dealer network (PacificWave Partners Limited)
  and its institutional investors and secure $10m in funding which will be
  released to Bark Corp as per agreement with PacificWave Partners Limited;
  
	Arrange for Bark and its management team investor-relation road shows in
  both North America and Europe post listing to ensure maximum exposure and
  secure the further funding needed for Bark Corp’s continued acquisition
  strategy. 


In consideration of providing these services, Debondo’s fee
would consist of:

Cash Fee

	An initial payment of $25,000 due and payable on submission of Bark’s
    Form S-1 registration statement with the SEC (upon SEC approval).
  
	A payment of $200,000 on final receipt and acceptance of Bark’s Form
    211 with NASD (issue of ticker symbol);
  
	A payment of US$25,000 due and payable upon Bark’s shares being registered
    on the AMEX exchange. 


Equity Fee

	There will be no equity fee payable to DeBondo. 


In addition to all fees and equity outlined above Bark will
cover all the professional fees of the listing, including but not limited to
professional fees of lawyers, auditors, accountants, filing costs, investor
relations and commissions. DeBondo anticipate the cost of listing Bark on OTCBB
will amount to approximately $150,000, a more detailed budget will be submitted
once Bark has provided a full due diligence package to DeBondo and its SEC
attorneys as the level of complexity of ownership structure of Bark and its
subsidiaries might add to the overall cost of the listing.

The parties agree that in addition, DeBondo will (through its
network of advisors) facilitate an introduction to Bark for any corporate
communications program that Bark may wish to undertake the terms and costs of
which Bark and DeBondo agree will be negotiated as a separate agreement between
the relevant parties.

This letter agreement is governed and construed in accordance
with the laws of England and Wales. However any disagreements regarding this
contract shall be final and binding settled by the Danish institute of
Arbitration (Danish Arbitration) in accordance with the roles adopted by said
institute.

This offer is subject to the following conditions:

	Completion of a due diligence of Bark, satisfactory to DeBondo in its sole
  discretion which will initially and immediately require DeBondo to have access
  to a full and updated business plan as well as full financials. 
 
  
	DeBondo and Bark agreeing to a proposed listing value, market
  capitalization, listing share pricing and proposed free-trading float which is
  accomplished in with our market analysts, specialized marketmaker and the
  AMEX. 
 
  
	Completion of a due diligence of Exwal Inc., satisfactory to Bark in its
  sole discretion which will initially and immediately require Bark to have
  access to a full and updated business plan as well as full financials.






4

	A signed NDA from DeBondo in regarding to Bark strategies and financials.
  


The terms and conditions of the proposal set out herein
constitute a binding contract between the parties upon execution of this
letter.

Bark have the full right to at any time to stop the process if
it develops unexpectedly and against the goals set in this contract in any event
Bark agrees to pay any outstanding balances owed to professional advisors,
approved by Bark.

Yours sincerely,

DEBONDO CAPITAL LIMITED

Per: /s/ Ulrik Debo

_______________________________
Authorized signatory

Agreed and Accepted by Bark effective the 2nd day of
October, 2007.

Bark Corporation A/S

Per: /s/ Bent Helvang

_______________________________
Authorized signatory