Exhibit 10.60

Translated from Japanese

     CONTRACT ON ENTRUSTING SALES CONCERNING AU CORPORATE CELLPHONE SERVICES

KDDI, Inc (hereinafter A) and Global Hot line, Inc (hereinafter B) shall enter
into agreement (hereinafter the Agreement) on promoting subscriptions of
telecommunication services and selling related products that are entrusted to B
by A to corporate clients (hereinafter the Operations) as follows:

(The Operations)

1.  A entrusts B with the Operations provided in the separate sheet.

2.  A and B shall set the goals regarding the Operations. The goals shall be
    provided on the separate sheet except for the case in which special
    arrangement has been made to the Agreement and other agreement in writing
    between A and B.

(Definitions of terms)

1. This Agreement employs the following terms by each definition set forth.

Terms                                   Meaning
--------------------------------------------------------------------------------
(1) Corporate au communication          Telecommunication services based on A's
    services                            au communication services contract
                                        offered by A (limited to what A
                                        separately specifies).
--------------------------------------------------------------------------------
(2) Related Corporate au                Telecommunication services related to
    communication services              (1) (including corporate fixed lines
                                        communication services).
--------------------------------------------------------------------------------
(3) Solution services                   Other non-telecommunication services
                                        provided by A related to (1) and/or (2)
                                        that A separately specifies.
--------------------------------------------------------------------------------
(4) Corporate au communication          (1), (2) and (3)
    services and others
--------------------------------------------------------------------------------
(5) Related products                    End apparatus, accessories, and
                                        peripherals related to (4).
--------------------------------------------------------------------------------
(6) au contract                         au contract provided in A's au
                                        communication services contract that
                                        concerns with (1)
--------------------------------------------------------------------------------

(Personnel management)

3.  B shall provide organization, placement, administration system, education
    and training to perform the Operations. A shall not directly provide these
    to B's employees.

[*] = CERTAIN INFORMATION IN THIS EXHIBIT HAS BEEN OMITTED AND FILED SEPARATELY
WITH THE SECURITIES AND EXCHANGE COMMISSION. CONFIDENTIAL TREATMENT HAS BEEN
REQUESTED WITH RESPECT TO THE OMITTED PORTIONS. OMITTED TEXT IS INDICATED BY AN
"*".

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(Performance)

4.  B shall carry out the Operations with due management care following the
    Agreement and A's instructions.

    2.  A may request B to improve its way of performing the Operations if A
        assumes there are any problems with it. B shall respond to it as soon as
        possible.

    3.  If B receives protests or complaints from any third party or inflicts
        damage to any third party or causes a dispute between the third party in
        performing the Operations, B shall report it to A immediately and take
        responsibility to process and solve it at its cost.

    4.  B shall not damage or take actions to possibly damage A's honor, credit
        and the like.

    5.  B shall comply with any related laws and instructions or guidance by
        competent regulators.

(Performers of the Operations)

5.  B shall determine the employees to perform the Operations (hereinafter the
    Operators). Also, whenever A requests, B shall notify A, considering the
    intent of the request, the names of the Operators and others in writing in
    the format that A designates as soon as possible.

    2.  B shall select a manager from among the Operators in accordance with the
        arrangement separately provided through discussion with A and then
        notify of the manager to A in writing in the format that A designates.
        This applies whenever a manager is changed, however, provided that any
        temporary employee, e.g. a part timer cannot be appointed as manager.

    3.  B shall manage the Operators so that they observe the duties provided in
        the Agreement and take the whole responsibility for the Operators
        concerning performing the Operations.

(Education and training)

6.  B shall, in its responsibility and at its cost, provide the Operators with
    sufficient education and training to let them perform the Operations
    appropriately and smoothly.

    2.  A will cooperate B upon B's request in the education and training based
        on the provision above if A recognizes as necessary.

    3.  The two provisions above shall be applied to the education and training
        to any sub-consignee provided in Article 11.2 as well.

(Report)

7.  B shall report the Operations progress in writing in the form A separately
    designates by the 5th business day in the following month. Also A may
    request B to report on the progress anytime. In the event of the said
    request, B shall immediately report it to A in writing in the format that A
    separately designates.

    2.  A may enter B's offices or other places related to the Operations with
        B's advance admission to confirm and/or investigate the status of the
        Operations and request relevant documents and others to review, which B
        shall cooperate with.

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(Responsibility based on Labor Laws)

8.  B shall comply with the Labor Laws, related acts and regulations concerning
    the Operators and take the whole responsibility as employer and business
    proprietor as provided in these.

    2.  If an injury or any other accident occurs to any of the Operators, B
        shall process and solve it in its responsibility and at its cost so that
        no troubles should be caused to A.

(Leases of apparatus and others)

9.  A may rent B apparatus and/or equipment and others that A designates
    (hereinafter Apparatus and others) with or without charges as A recognizes
    it to be necessary to perform the Operations, In this case, B shall store
    and use them with due management care and shall not use them for any other
    purposes than performing the Operations.

    2.  A may specify business cards and others (hereinafter the Business Cards
        and others) that B shall use in performing the Operations. In this case
        B shall, in using the Business cards and others, manage them with due
        management care and use them only for the purpose of performing the
        Operations, and concurrently, strictly refrain from socially
        unacceptably inappropriate remarks or behaviors or appearances that
        possibly damage A's credit or honor, or deteriorate A's dignity; and if
        A presents regulations, B shall observe the said regulations. Also, B
        shall notify A in writing the names, addresses, telephone numbers and
        others as A separately designates of the Operators to use them in
        advance and obtain A's approval. This applies to the cases of making
        changes to them. Also A may tell B to stop any Operator's using them
        anytime and B shall do so.

(Advertising and publicity)

10. If B performs advertising or publicity (hereinafter Advertising and
    publicity) regarding Corporate au communication services and others or
    related products, B shall notify A of it in writing fairly before if and
    follow B's instructions concerning marks, media and others to be used in
    Advertising and publicity.

(Prohibition of sub-consignment)

11. B shall never sub-consign the Operations to any third party without
    obtaining A's permission in writing in advance.

    2.  In case B should consign part of the Operations to a third party
        (hereinafter Sub-consignee) after obtaining the said permission in the
        provision above, B shall ensure that the sub-consignee should fulfill
        B's duties provided in the Agreement and take the whole responsibility
        for the acts of the Sub-consignee.

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<PAGE>

(Consignment fees and others)

12. The value of B's performing the Operations (hereinafter Consignment) shall
    be provided in the separate sheet unless special arrangement has been made
    to the Agreement and other agreement in writing between A and B.

    2.  B shall in principle submit a bill for the Consignment for the month
        provided above in the manner agreed on between A and B by the 5th
        business day of the following month and A shall pay for it by the 20th
        of the month in which it has received the said bill (on the previous
        business day if 20th is a bank holiday). If there are fixed Consignment
        settled EOM and incremental Consignment by quantity, B shall submit the
        separate bills to A, and A shall pay for them separately if both parties
        have recognized the special necessity to do so.

    3.  Consignment can be changed after discussion between A and B if the
        necessary to revise the Consignment has been recognized as any change to
        the contents or conditions of the Operations or any other event to
        greatly impact the calculation ground of the Consignment has occurred.

(Confidentiality)

13. The existence and contents of the Agreement, any information on the
    Agreement that has been received in making it and development of events to
    that point shall be regarded as confidential information provided in the
    Non-Disclosure Agreement (hereinafter NDA) signed between A and B on January
    15, 2009.

    2.  Both parties shall deal with any information that could be learned on
        the other party in performing the Operations in accordance with the NDA.

    3.  B shall hold its board of directors and employees (inclusive of those
        who retired from either position, which shall be referred hereinafter
        the Employees and others) under obligation of the said confidentiality
        in the previous above, and if any of the Employees and others should
        violate it, it shall be regarded as B's breach.

    4.  Regarding the information on A's customers, B shall comply with
        "Agreement on the protection of customers' information and
        confidentiality" signed separately between A and B.

(Agent)

14. Since B shall not be given the position as A's agent, whenever B deals with
    any third party in connection with performing the Operations, B shall be
    totally responsible for the deals as principal B.

(Notices on changing address and others)

15. If B changes its office address, company name, executive director, or
    contact information, B shall notify it to A in writing in advance.

    2.  It will be considered B has received any documents A has sent or
        forwarded to the previous address, company name, executive director, or
        the contact information, if B neglects the said notice provided above.

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<PAGE>

(Revision to Agreement)

16. A shall give B a written notice if it becomes necessary to modify any of the
    items in the Agreement, and if no written objection by B to the said notice
    reaches within 10 days from the day on which it reached to B, the Agreement
    shall be revised according to the contents of the said notice. In this case,
    the revised conditions shall come to effect on the day that B designates in
    the said notice.

    2.  Regarding the revision of the Agreement based on the notice provided
        above, if B's writing conveying its objection has reached within the
        period of time provided above, both A and B shall discuss in good faith
        whether or not to make the said change, and process and solve it
        amicably.

(Effective period)

17. 2009/01/01 through 2009/03/31

(Termination)

18. Despite the provision above either A or B may terminate the Agreement with
    one (1) month notice in writing even during its effective term.

(Cancellation)

Either A or B may cancel the Agreement without any notice or procedure, if
either party falls into any of the following:

    (1) Either party breaches or possibly breaches the Agreement and despite A's
        request for the correction during due time yet the said correction has
        not been made;

    (2) Court order or notice of seizure, or provisional seizure, or provisional
        disposition has been sent, or in the case of the receipt of petition for
        auction;

    (3) Disposition for tax delinquency;

    (4) Disposition of suspension of payment, or the commencement of bankruptcy
        procedure, or civil revitalization, or corporate reorganization, or
        special liquidation;

    (5) Dishonored bills either issued or accepted, or dishonored checks;


    (6) Liquidation not by M&A, or discontinued business;

    (7) Dishonesty in performing the Agreement;

    (8) Abasement of A's honor or credit, or material damage to A has been
        inflicted or possibly caused;

    (9) A material change has occurred to B's assets, credit, and/or solvency
        and others;

    (10) Other than each of the previous cases, in the event of significant
        matters to make it difficult to continue the Agreement that B is
        responsible for;

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(Procedure after termination)

20. After the Agreement is terminated irrespective of the reasons, B shall
    immediately, according to A's instructions, return A or dispose of any
    apparatus and others and confidential information (including its copies) and
    dispose of all the printed matters concerning the Business Cards and others.

(Damages)

21. If B inflicts A or a third party damages that B is responsible for in
    performing the Agreement, B is liable for damages.

    2.  When A pays the third party damages which B should be liable for in
        accordance with the provision above, B shall pay back the amount to A
        later.

(Set off)

22. Based on the Agreement when either A or B has monetary obligation to the
    other party, irrespective of its payment due, either party has the right to
    set it off against its mature monetary obligation anytime without notice in
    advance.

(Prohibition of assigning rights and duties)

23. B shall not assign or offer as collateral for itself or a third party all or
    part of rights and duties based on the Agreement to any third party without
    obtaining A's permission in writing in advance.

(Survive termination)

24. Article 4.3-4, Article 5. 3, Article 8, Article 11.2, Article 13, Article
    19.2, Articles 21 through 25 shall survive termination.

(Jurisdiction)

25. Tokyo districts courts are to have exclusive jurisdiction to settle any
    disputes which may arise out of this Agreement.

(Consultation)

26. Either A or B may discuss and solve the problems together in good faith as
    soon as possible, whenever any question occurs about terms and conditions of
    the Agreement or any matter that is not provided in it.

IN WITNESS OF this Agreement that has come to effect hereby, two (2) copies of
it has been executed, onto which A and B each shall affix a signature and a seal
to be stored to each.

2009/01/15

A:                                          B:
/s/ Masaharu Mizunaga                       /s/ Hideki Anan
General Manager, FMC Department 4,          CEO
KDDI Corporation                            Global Hotline, Inc.
2-chome, 28-8, Honkomagome                  1-chome, 13-12 Nishi-Shinjuku,
Bunkyo-ku, Tokyo                            Shinjuku-ku, Tokyo

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<PAGE>

Separate Sheet

1.  Details of the Operations:

    (1) Make an appointment with corporate customers by call.

    (2) Visit corporate clients for sales

    (3) Explain and propose corporate au telecommunication services for
        customers

    (4) Deal with closing contracts on corporate au communication services and
        others

    (5) Respond to corporate customer inquiries.

    (6) Explain and propose corporate Metal Plus Call Services (for offices) and
        Free Call services.

    (7) Deal with closing contracts on corporate Metal Plus Services (for
        offices) and Free Call services.

    (8) Respond to corporate customers' inquiries on corporate Metal Plus
        Services (for offices) and Free Call services.

    (9) Other operations pertaining to any item above that A separately
        designates.

2.  Onerous contract (Article 9. 1)

    (1) A shall rent facilities and others below for the following charges. B
        shall pay rent as per A's claim.

        Facility                                    Rent
        ------------------------------------------------------------------------
        (1) Operation space (limited to space       Y* monthly (including c-tax)
            separately  agreed on bet. A and B).    (Y* monthly excluding c-tax)

        (2) Furniture in the operation space (1).

        (3) Utility, e.g. electricity, gas, and
            water in the operation space (1).

        (4) Telephone/ other telecommunication
            lines and equipment in the operation
            space (1).
        ------------------------------------------------------------------------

    (2) B shall transfer the rent into A' bank account on A's claim in
        accordance with B's payment rules. Also B may set off the payment with
        the Consignment that B claims A.

3.  Goals of the Operations (Article 1.2)

    (1) au Related:

        2009/January through 2009/March: * contracts

    (2) Others:

        None

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4.  Days and time for Operations:

    (1) B operates 9:00-18:00 from Monday through Friday (hereinafter Business
        days).

    (2) B shall operate differently from the provision above in order to respond
        to customers and for other reasons after obtaining A's approval in
        advance.

5.  Consignment concerning the Operations:

    Monthly fixed Consignment (excluding c-taxes)

    (1) Basic Consignment:

                2009/January - 2009/March                   Monthly amounts
    ----------------------------------------------------------------------------
                Add-on                                      Basic Consignment
                Consignment        Fixed Consignment    (incl. onerous contract)
    ----------------------------------------------------------------------------
    2009/Jan.   Y* (excl. c-tax)   Y* (excl. c-tax)         Y* (excl. c-tax)
                (* incl. c-tax)    (* incl. c-tax)          (* incl. c-tax)
    ----------------------------------------------------------------------------
    2009/Feb.   Y* (excl. c-tax)   Y* (excl. c-tax)         Y* (excl. c-tax)
                (* incl. c-tax)    (* incl. c-tax)          (* incl. c-tax)
    ----------------------------------------------------------------------------
    2009/Mar.   Y* (excl. c-tax)   Y* (excl. c-tax)         Y* (excl. c-tax)
                (* incl. c-tax)    (* incl. c-tax)          (* incl. c-tax)

    (2) Add-on Consignment above the goals:

    Add-on Consignment above the goals shall be paid under the conditions in [2]
    in addition to the basic Consignment if the number of au contracts completed
    by B during the term of the Agreement (The contracts that led to opening
    subscriber's line with B's referral to A excluding the au contracts provided
    in [1] that shall not be paid for (hereinafter Contracts for payment)) has
    excelled the goals of Operations provided above.

        [1] au contracts with no payment

            i.  Lines cancelled, or paused or suspended within three (3) months
                from the day on which the subscriber's line was opened.

            ii. Contract made concurrently with termination of another au
                contract

            iii. Contract with the application form lacking the code that A
                designates

        [2] Conditions for add-on Consignment above the goals:

            i.  If the number of contracts closed during 2009/Jan. - 2009/Mar.
                reached 3,001 above the goal up to *, add-on Consignment above
                the goals shall be paid.

        The Number of Contracts     Amount of Add-on Consignment above the goals
        -----------------------     --------------------------------------------
                   *                Y* per au contract (Y* incl. c-taxes)
                   *                Y* per au contract (Y* incl. c-taxes)
                   *                Y* per au contract (Y* incl. c-taxes)

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            ii. If the number of contracts closed during 2009/Jan.- 2009/Mar. is
                * or over, Y* per au contract excl. c-tax(Y* incl. c-tax) shall
                be paid for the part from * to * and plus Y* per au contract
                excl. c-tax(Y*incl. c-tax) shall be paid for that part from *
                and over.

    (3) Reimbursement of Consignment for unachieved goals:

    Reimbursement of Consignment for unachieved goals shall be paid back
    separately from the basic Consignment under the conditions in [3] if the
    number of au contracts completed by B from 2009/Jan-2009/Mar. is short of
    the goals provided in Article 3 on this sheet.

        [3] Conditions for Reimbursement of Consignment for unachieved goals:

            i.  Contracts made 2009/Jan. - 2009/Mar.

            ii. The gap between the total of add-on Consignment that is provided
                in (1) and the total amounts shown in the table below
                ([Reimbursement of Consignment for unachieved goal] x the number
                of contracts) shall be reimbursed.

    The Number of Contracts    Reimbursed Consignment for unachieved goals
    -----------------------    -------------------------------------------------
                *              Y* per au contract excl. c-tax (Y* incl. c-taxes)
                *              Y* per au contract excl. c-tax(Y* incl. c-taxes)
                *              Y* per au contract excl. c-tax (Y* incl. c-taxes)
                *              Y* per au contract excl. c-tax(Y* incl. c-taxes)

    (4) Closing date

    Regarding (2) Add-on Consignment above the goals and (3) Reimbursement of
    unachieved goals from 2009/January through 2009/March shall be balanced on
    May 31, 2009 (or the previous business day in case the said date falls on a
    bank holiday).

6.  Consignment concerning Metal Plus Service and Free Call DX/S Services

    (1) Consignment concerning Metal Plus Service

    A shall pay the amount provided in the table below for Metal Plus Service
    that was entered and registered with A's computers and then newly subscribed
    (hereinafter eligible Metal Plus Service) as consignment in addition to the
    Basic Consignment. However, for those that falls into one of the following
    is not eligible for payment of the said consignment. Also, if A later finds
    that an application entered and registered with A's computer is revealed to
    fall into the following, B shall immediately return the already received
    consignment to A.

        [1] Applications for changing services of already utilized services

        [2] Addition or claims for the add-on functions

        [3] Duplicated application for the identical services not that in not
            based on the customer's will

        [4] Eligible Metal Plus Services started after the entry and registry
            with A's computer but terminated or suspended within three (3)
            months after the services started.

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        [6] Application by a party that was suspended to use Metal Plus Services

        [7] The items that A requires are not appropriately entered or
            registered.

        [8] A cannot confirm the eligible applier's will of application.
            Regarding method, procedure, and frequency with which A confirms the
            customer's will of application, A shall determine them at its own
            discretion and B shall not raise objection concerning these.

        [9] Contract closed based on the customer's material misunderstanding of
            the contents of services.

                     Services Type                    Payment Amount
    ----------------------------------------------------------------------------
                     Metal Plus Phone Services        Y* per line excl. c-tax
    Consign-         for office (analogue)            (Y* incl. c-tax)
    ment             -----------------------------------------------------------
    regarding        Metal Plus Phone Services        Y* per line excl. c-tax
    Metal            for office (ISDN)                (Y* incl. c-tax)
    Plus             -----------------------------------------------------------
    Service          Metal Plus ADSL one              Y* per user ID excl. c-tax
                     for office                       (Y* incl. c-taxes)
    ----------------------------------------------------------------------------

    (2) Consignment concerning Free Call DX/S Services

    A shall pay the amount provided in the table below for Free Call DX/S
    Services that was entered and registered with A's computers and then newly
    subscribed as consignment in addition to the Basic Consignment.

    Type                                         Payment Amount
    ---------------------------------------      -------------------------
    Incentives concerning new subscription       Y* per member excl. c-tax
    or additional application for Free Call      (Y* incl. c-tax)
    DX/S Service

    (3) Regarding (1) Consignment concerning Metal Plus Services and (2)
    Consignment concerning Free Call DX/S Service, payment shall be made in
    accordance with each payment standard and the Consignment shall be
    transferred to the bank account that B designates by the end of the month
    after the following month of the concerned month.

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