EXHIBIT 10.14
 STATEMENT OF WORK  Infrastructure and Support Services
 1. Purpose
  2. Term
  3. Description Of Services  Deliverable
  4. IonIdeas Responsibilities
 
    
    Provide working environment in Bangalore, India, for the HMNA employees / team members.
    
    IonIdeas team will interact closely with HMNA staff to ensure these services are provided.
    
    IonIdea will provide desktops for each of the HMNA team members. Additional hardware, as
listed in Appendix 1 is the current list of includes servers and laptops provided to
HMNA by
IonIdea (see attached Appendix 1). Further hardware needs, apart from desktops are to be
discussed
and provided on mutual agreement on fully reimbursable basis.
 5. HMNA Responsibilities
 
    
    Keep IonIdea informed of any changes that will impact usage of IonIdea infrastructure & services.
    
    Keep IonIdea informed in advance of any additional manpower recruited by HMNA.
    
    Any special servers required by specific projects will be the responsibility of HMNA.
    
    HMNA shall be liable to arrange and pay for any dedicated leased line charges etc. at actuals,
directly to the respective agencies.
    
    HMNA shall promptly comply with all the laws, rules and regulations of the
government and local
authorities as may be required.
    
    HMNA shall keep the facility in clean and good condition and maintain the electrical, sanitary,
wooden and other fixtures, fitting and installations in the facility occupied by him without causing
any damage.
    
    HMNA shall use the premises for Office purposes only.




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6. HMNA and IonIdea Responsibilities
 
    
    All persons on HMNA projects and IonIdea shall respect Confidentiality and
Non-Compete
Agreements executed by either party with their clients.
    
    All persons on HMNA projects shall not solicit other employees of
IonIdea under any
circumstances.
    
    HMNA shall not, without prior permission from IonIdea, bring
any visitors to the IonIdea
facility.
 7. Solicitation of Employees
  8. Place of Performance of Services
  9. Parties Relationship Managers
  IONIDEA
    
    HMNARelationship Manager
    
    Brindala Ananthram
    
    Baba Gurjeet BediSecondary contact
    
    Savitha Mallappa
    
    Vikram Sankarlingam
 10. Fees, Invoicing, And Expenses
  Service Level
    
    Fee per month per
resource
    
    
    Services ProvidedBronze
    
    $
    550
    
    
    Bronze Level Service: Cubicles, Desktop PC with
basic OS and MS office suite,
telecom services + Cafeteria
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11. Invoicing Procedure
  12. Termination of services
 12.1 Termination for Convenience:
 12.2 Termination by Either Party for Material Breach and
Bankruptcy:
 12.3 Hardware / Software :
  Savitha
Mallappa, IonIdea Inc.
    
    Salvator M Quadrino, CEO Helios
& Matheson North America, Inc./s/ [ILLEGIBLE]
    
    /s/ Salvator M QuadrinoDated: 9/4/08
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SI No
    
    Name
    
    Model
    
    OS1
    
    ADS
    
    Sky Runner
    
    Microsoft Windows 2003 Server Standard2
    
    HMNA-Fire01
    
    HP Compaq
    
    Linux Slackware3
    
    HMNASVN
    
    Assembled
    
    Linux Ubuntu4
    
    IONTACTISA
    
    Assembled
    
    Microsoft Windows 2003 Server Standard5
    
    TACTBLSRV1
    
    Super Micro
    
    Microsoft Windows 2003 Server Standard6
    
    TACTBLSRV3
    
    Super Micro
    
    Microsoft Windows 2003 Server Standard
  SI No
    
    Name
    
    Serial Number
    
    Model
    
    OS1
    
    B11TO.TACTBLR
    
    GGFGK1S
    
    Dell Latitude D520
    
    Microsoft Windows XP Professional2
    
    IESDELLHWK0023
    
    CNU63515T4
    
    Dell Latitude D620
    
    Microsoft Windows XP Professional3
    
    IONTACT 044
    
    CNU63515T4
    
    HP Compaq nx6310
    
    Microsoft Windows XP Professional4
    
    Sandeep
    
    CNU631148P
    
    HP Compaq nx6310
    
    Microsoft Windows XP Professional5
    
    Vikram
    
    44046727PU
    
    Toshiba Tecra A3
    
    Microsoft Windows XP Professional