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|   | Very                  truly yours,                                                        |
|--------|-------------------------------------------------------------------------------------------|
|   |                                                                                      |
|   | /s/                  Dennis Michael Nouri                                                 |
|   | Dennis                  Michael Nouri                                                     |
|   | President                  and Chief Executive OfficerSmart                  Online, Inc. |

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| Agree                    to and Accepted:                                                                                                                                                                                                                  | Witness:                                                                                                                                                                                                                                                                                                                                                 |
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                                                                                                                                                                                                                                                       |                                                                                                                                                                                                                                                                                                                                                     |
| By:                    /s/Tom                    Furr                                             Tom                    Furr | By:                    /s/ James                    Gayton                                                                               James Gayton |
|                                                                                                                                                                                                                                                       |                                                                                                                                                                                                                                                                                                                                                     |
| Title:                    Chief Operating Officer Director                                                                                                                                                                                                 | Date:                    January 26,2006                                                                                                                                                                                                                                                                                                                 |
|                                                                                                                                                                                                                                                       |                                                                                                                                                                                                                                                                                                                                                     |
| Date:                    January 26, 2006                                                                                                                                                                                                                  |                                                                                                                                                                                                                                                                                                                                                     |