Exhibit
      10.27


    NOTE
      EXTENSION AGREEMENT

    


    


    This
      Note
      Extension Agreement (“Agreement”) is entered into this 20th day of December
      2007, by DRTATTOFF, LLC (the “Company”), a California limited liability company,
      and each of the undersigned noteholders (collectively,
“Noteholders”).

    


    


    BACKGROUND

    


    WHEREAS,
      the
      Company has previously issued to the Noteholders certain promissory notes more
      particularly described in Annex
      A
      attached
      hereto (collectively, “Notes”); and

    


    WHEREAS,
      the Company has requested, and each of the Noteholders has agreed, to extend
      the
      respective maturity dates of the Notes and waive any and all past defaults,
      if
      any.

    


    NOW,
      THEREFORE, in consideration of the foregoing, of the mutual agreements
      hereinafter set forth, and of other good and valuable consideration, the receipt
      and sufficiency of which are hereby acknowledged, the parties hereto hereby
      agree follows:

    


    1. The
      parties agree that the Recitals set forth above are true and correct and are
      incorporated into this Agreement by reference. 

    


    2. Each
      Noteholder hereby agrees, the maturity date (“Maturity Date”) for each of the
      Notes is hereby extended to the earlier of (a) an additional six (6) months
      from
      its respective Maturity Date or (b) five (5) business days from the date a
      registration statement registering the securities of the Company, or its
      successor entity in the event of a merger or other business combination, for
      public sale is declared effective by the Securities and Exchange Commission.
      Except as provided herein, all other terms of the Notes are ratified and
      confirmed.

    


    3. Each
      Noteholder hereby waives any and all past defaults, late charges (including
      default interest rates) and penalties under the Notes, if any, in their
      entirety.

    


    4. This
      Agreement shall bind and inure to the benefit of the parties hereto, their
      respective successors and permitted assigns.

    


    5. This
      Agreement may be executed in any number of counterparts, each of which shall
      constitute an original, and all of which, taken together, shall constitute
      the
      same instrument.

    


    6.
       This
      Agreement may be executed by facsimile signature and that such facsimile
      signature shall have the same effect as original signatures.

    


    


    [Signature
      Page Follows]


    
      
         

      

      
         

        
          

        

      

      
         

      

    


    IN
      WITNESS WHEREOF, the parties have executed this Agreement the day and year
      first
      above written.

     

    
      	 	 	 
	 	DRTATTOFF,
              LLC
	 
 	 
 	 
 
	 	By:  	/s/ James
              Morel
	 	
              
Name:
              James Morel
	 	Title:
              Chief Executive Officer




    


    ACCEPTED
      AND APPROVED:

    


    
      	 	 	 	 
	/s/ James
              Morel	 	 	 
	
              
James
              Morel	 	 	
            
	 	 	 	 
	 	 	 	 
	/s/ William Kirby	 	 	 
	
              
William
              Kirby	 	 	 
	 	 	 	 
	 	 	 	 
	/s/ Christopher Knight	 	 	 
	
              
Christopher
              Knight	 	 	 
	 	 	 	 
	 	 	 	 
	/s/ John J. Klobnak	 	 	 
	
              
John
              J. Klobnak	 	 	 




    
      
         

      

      
         

        
          

        

      

      
         

      

    


    Annex
      A

    


    


    
      	
              Principal
                Amount

            	
              Holder

            	
              Maturity
                Date

            
	 	 	 
	
              $3,000
                

            	
              James
                Morel

            	
              12/1/2007

            
	
              $20,000
                

            	
              William
                Kirby

            	
              12/1/2007

            
	
              $21,000
                

            	
              Christopher
                Knight

            	
              12/1/2007

            
	
              $20,000
                

            	
              John
                J. Klobnak

            	
              12/1/2007