Exhibit
      10.40

    

     

    
      
 AMENDED
      AND RESTATED

    PROMISSORY
      NOTE 

    


    
      	
              $52,000

            	 	
              LOS
                ANGELES, CALIFORNIA

            	
              February
                25, 2007

            


    

    


    FOR
      VALUE
      RECEIVED, the undersigned, DRTATTOFF, LLC (the "Company"), with its registered
      office in the state of California located at 8500 Wilshire Blvd Suite 105,
      Beverly Hills, CA 90211 hereby promises to pay to the order Will
      Kirby or
      permitted assigns (the "Payee"), the principal amount of Fifty-two
      Thousand
($52,000)
      (the
      "Principal Amount") with interest from the date hereof on the Principal Amount
      at the rate of seven percent (7%) per annum. Interest on this Note shall be
      calculated based upon a year of 360 days. All payments of principal and interest
      shall be made in lawful money of the United States of America. This Note amends
      and restates in its entirety that prior Promissory Note dated February 25,
      2007
      in the original principal amount of $52,000 made by the Company to Payee (the
      "Existing Note"). The Existing Note shall cease to be in effect and shall be
      null and void.

    


    In
      addition, the Company shall with 30 days of above date, assign .863%
      equity
      ownership stake in Company as per the terms of Company Operating
      Agreement.

    


    The
      Principal Amount and accrued but unpaid interest under this Note shall be due
      and payable in full on March
      31, 2008.
      All
      payments hereunder shall be applied first to the payment of interest and then
      to
      the outstanding Principal Amount.

    


    Conversion.
      Upon the completion by the Company of a transaction, or series of related
      transactions, in which the Company sells equity securities resulting securities
      resulting in gross proceeds to the Company equal to or exceeding Two Million
      Dollars ($2,000,000) (excluding the aggregate amount of principal represented
      by
      the Notes) (a “Next
      Equity Financing”),
      before the Maturity Date, the outstanding Principal Amount and unpaid, accrued
      interest on this Note may be converted into fully paid and nonassessable shares
      of that type of the Company’s equity securities issued in the Next Equity
      Financing. The number of shares of such equity securities to be issued upon
      such
      conversion shall be equal to the quotient obtained by dividing (a) the aggregate
      outstanding Principal Amount and unpaid, accrued interest due on this Note
      on
      the date of conversion by (b) the price per share of such equity securities
      sold
      to the investors in the Next Equity Financing. The shares of equity securities
      to be issued upon conversion of this Note pursuant to this Section 4 shall
      be
      entitled to the same rights and subject to the same obligations provided in
      the
      purchase agreement entered into with investors in the Next Equity Financing.
      In
      conjunction with such conversion, the Holder shall become a party to and shall
      execute all related Next Equity Financing documentation, including, but not
      limited to, a definitive stock purchase agreement.


    
      
        
        

      

      
        
        

        
          

        

      

      
        
        

      

    

    


    Disclosure
      Of Information. Payee acknowledges that it has received all the information
      it
      considers necessary or appropriate for deciding whether to acquire the Company's
      securities. Payee further represents that it has had an opportunity to ask
      questions and receive answers from the Company regarding the terms and
      conditions of the offering of the Company's securities.

    


    Investment
      Experience. Payee is an investor in securities of companies in the development
      stage and acknowledges that it is able to fend for itself, can bear the economic
      risk of its investment and has such knowledge and experience in financial or
      business matters that is capable of evaluating the merits and risks of the
      investment in the Company's securities. If other than an individual, Payee
      also
      represents it has not been organized solely for the purpose of acquiring the
      Company's securities.

    


    Accredited
      Investor. Payee is an “accredited investor” within the meaning of Rule 501(a) of
      Regulation D of the Act promulgated by the SEC, as presently in
      effect.

    


    Waivers.
      The Company and any other person who signs, makes, guarantees or endorses this
      Note, to the extent allowed by law, hereby waives presentment, demand for
      payment, protest, notice of dishonor, notice of acceleration of the maturity
      of
      this Note, diligence in collecting, grace, notice and protest and agrees to
      one
      or more extensions for any period or periods of time and partial payments before
      or after maturity without prejudice to the Holder. Upon any change in the terms
      of this Note, and unless otherwise expressly stated in writing, no party who
      signs this Note, whether as the Company, a guarantor, accommodation party for
      the Company or endorser, shall be released from liability. All such parties
      agree that Payee may renew, extend (repeatedly and for any length of time)
      or
      modify this loan, or release any party or guarantor or collateral; or impair,
      fail to realize upon or perfect Payee's security interest in any of the
      collateral without the consent of or notice to anyone.

    


    Event
      of
      Default. In case an Event of Default (as defined below) shall occur, the
      Principal Amount due and payable as of or prior to the date of the occurrence
      of
      such Event of Default but not yet paid shall, during the existence of such
      Event
      of Default, bear interest at a rate equal to 9% per annum or the highest rate
      allowed by law, whichever is lower.
      For
      purposes of this Note an Event of Default shall have occurred
      if:


    
      
        
        

      

      
        
        

        
          

        

      

      
        
        

      

    


    (i)
      The
      Company shall fail to make any payment pursuant hereto when due and such failure
      shall continue for a period of ten (10) calendar days following notice of such
      failure;

    


    (ii)
      The
      Company shall fail to perform any non-monetary obligation pursuant under this
      Note promptly, at the time, and strictly in the manner provided in this Note,
      and such failure shall continue for a period of ten (10) calendar days after
      notice;

    


    (iii)
      The
      Company shall (a) execute an assignment for the benefit of creditors, (b) admit
      in writing its inability to pay its debts generally as they become due, (c)
      voluntarily seek the benefits of any Debtor Relief Law which could suspend
      or
      otherwise effect Payee's rights hereunder, or (d) take any corporate action
      to
      authorize any of the forgoing;

    


    (iv)
      A
      case or proceeding shall have been commenced involuntarily against the Company
      in a court having competent jurisdiction seeking a decree or order (a) under
      the
      Bankruptcy Code or any other applicable federal, state, or foreign bankruptcy
      or
      other similar law; (b) for the appointment of a custodian, receiver, liquidator,
      assignee, trustee, or sequestrator (or similar official) of the Company or
      a
      substantial part of its assets or (c) the reorganization or winding up or
      liquidation of the affairs of the Company, and such case or proceeding shall
      remain undismissed or unstayed for 60 days or more or a decree or order granting
      the relief sought in such case or proceeding shall be entered by a court of
      competent jurisdiction over such case or proceeding.

    


    Attorneys'
      Fees. If this Note is placed in the hands of an attorney for collection after
      default, or if all or any part of the indebtedness represented hereby is proved,
      established or collected in any court or in any bankruptcy receivership, debtor
      relief, probate or other court proceedings, the Company agrees to pay reasonable
      attorney's fees and collection costs to the Payee(s) hereof in addition to
      the
      principal and interest payable hereunder. The Company also will pay Payee all
      other amounts actually incurred by Payee as court costs, lawful fees for filing,
      recording, or releasing to any public office any instrument securing this loan;
      the reasonable cost actually expended for repossessing, storing, preparing
      for
      sale, and selling any security; and fees for noting a lien on or transferring
      a
      certificate of title to any titled collateral offered as security for this
      loan.

    


    Severability.
      If any part of this Note cannot be enforced, this fact will not affect the
      rest
      of the Note.

    


    Captions.
      The headings are included herein for ease of reference only and shall not be
      considered in the construction or interpretation of the terms and provisions
      of
      this date.


    
      
        
        

      

      
        
        

        
          

        

      

      
        
        

      

    


    Assignment.
      The indebtedness evidenced by this Promissory Note shall be binding upon and
      inure to the benefit of the parties hereto, their successors and
      assigns.

    


    Governing
      Law. THIS NOTE HAS BEEN DELIVERED TO AND ACCEPTED BY LENDER IN LOS ANGELES,
      CALIFORNIA AND SHALL BE GOVERNED BY AND CONSTRUED IN ACCORDANCE WITH THE LAWS
      OF
      THE STATE OF CALIFORNIA. ANY LEGAL PROCEEDINGS INSTITUTED UNDER. THIS NOTE
      SHALL
      BE BROUGHT IN LOS ANGELES COUNTY, CALIFORNIA.

    


    IN
      WITNESS WHEREOF, The Company has caused this Note to be executed on its behalf,
      by its representative thereunto duly authorized.

     

    
      	
              /s/
                Will Kirby

            	
              6/2/07

            
	 	 
	 	 
	
              Signature
                of Payee

            	
              Date

            
	 	 
	
              /s/
                James Morel

            	
              6/2/07

            
	 	 
	 	 
	
              Authorized
                Signature on behalf of DRTATTOFF, LLC

            	
              Date