Exhibit 10.75 Translated from Japanese  Application Form for (Change to) Loan on Bills [Notice of Applicable Interest Rate Period] Application date: April 23, 2009 To:
        Sumitomo Mitsui Banking Corporation      TEL 03-5909-1561 FAX 03-5909-1562
 Address
        11F Nishi-Shinjuku Showa Building
 13-12 Nishi-Shinjuku 1-chome, Shinjuku-ku, Tokyo
 Name
        IA Partners, Inc.
 Representative Director  Hideki Anan
  Having confirmed the following conditions, I do
hereby submit a request to Sumitomo Mitsui Banking Corporation for (change to) loan on bills as outlined below. If you consent,
please deposit the applicable amount to my (the applicants) account. If this request is a request for change and has been
rejected as a result of your judgment, I will not object.  If the market rate is to be applied for basic
interest rate, I notify the applicable interest rate period here.  Amount
        77,784,000 yenUse
        Operating fundsDesired date of deposit
        April 30, 2009
        Final due date
        June 30, 2009
  Payment details
        Payment cycle
        Payment date
        Number of payments
        Payment amount
for each timeMay 09 - May 09
        months
        The End
of each m.
        1Time(s)
        2,777,000 YenYenYenYenPayment on the Final due date
        
        75,007,000 yenMethod of interest payment
        EOM each month after the date of loan or May 31, 2009 as the next due for interest paymentPayment method
        Automatic transfer
        Others (                                                        )Designated account
        Branch name
        Account type
        Account No.
        Account nomineeNakano
Branch
        Deposit
account
        4109506
        IA Partners, Inc.Handling of bank holidays
        If one of the payment dates above falls on a bank holiday, the payment shall be made onthe following business day.
  Basic interest rate
        Short-term prime rate
        Applicable interest rate
        3.975% APRSpread
        %Applicable interest rate term
        In the event of change to the applicable interest rate for a divided  period of the borrowing term:Starts:
Ends:
        1. Rates automatically adjusted on the ____ every ____ month
2. The change notified each time with Notice of Applicable Interest Rate Period.
  *Please enter the other payment than automatic transfer in the column that says Others (  ).
        (To be continued to the back side)
  1   -------------------------------------------For Bank Use---------------------------------------------------------




Branch No.
        Branch Name
        Process for Final Date
        Decision (Approved / Not Approved) date of judgment(     /      /              )
        Verification
        Verification
        Person in Charge
        Transaction copy check
        Loan seal check
        Acco-unt seal check0223
        Nakano Branch
        Manager
        Section Ch./Credit G Leader.
        Person in ChargeLoan Acct. No.
        Activity No.
        o Automatic transfer
        
        
        
        
        Person in charge2000369
        0000378
        ID check



April 21, 2009, 13:34      To: IA Partners, Inc.
Application form for (Change to) Loan on Bills (2-1) [Stores for 10 yrs. 8026 17.4]



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