Exhibit 10.73 Translated from Japanese Application Form for (Change to) Loan on Bills [Notice of Applicable Interest Rate Period]  Application date: March 31, 2009 To:Sumitomo Mitsui Banking Corporation Address
        11F Nishi-Shinjuku Showa Building
 13-12 Nishi-Shinjuku 1-chome, Shinjuku-ku, Tokyo Name
        IA Partners, Inc.
 President& CEO
        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
        80,561,000 yenUse
        Operating fundsDesired date of deposit
        March 31, 2009
        Final due date
        April 30, 2009
  Payment details
        Payment cycle
        Payment date
        Number of payments
        Payment amount
for each timeApr. 09 - Apr. 09
        months
        The End
of each m.
        1Time(s)
        2,777,000 YenYenYenYenPayment on the Final due date
        
        77,784,000 yenMethod of interest payment
        Advance lump sum paymentPayment method
        Automatic transfer
        Others(                                          
                  )Designated account
        Branch name
        Account type
        Account No.
        Account nomineeNakano
Branch
        Deposit
account
        
        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   ______________________________________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.
        □ Automatic transfer
        
        
        
        
        Person in charge2000369
        
        □ ID check

March 25, 2009, 09:17     To: IA Partners, Inc.          Application form for (Change to) Loan on Bills (2-1) [Stores for 10 yrs. 8026 17.4]



Surety Bond


Paste Revenue stamp (200 yen)
        March 31, 2009




To:Sumitomo Mitsui Banking CorporationThe Debtor
        Address
        11F Nishi-Shinjuku Showa Building13-12 Nishi-Shinjuku 1-chome, Shinjuku-ku, TokyoName
        IA Partners, Inc. <Seal>President& CEO    Hideki AnanJoint Surety
        Address
        13-10 Yoyogi 3-chome, Shibuya-ku, TokyoName
        Hideki Anan <Seal>Joint Surety
        AddressNameJoint Surety
        AddressName



The joint surety (Hereinafter B), based on the loan by promissory note worth the original loan amount and with its satisfaction date as the payment due as set forth below that The Debtor (Hereinafter A) drew for Sumitomo Mitsui Banking Corporation (Hereinafter C) as The Recipient as of March 31, 2009, shall be liable for As obligation of the loan by bills, the interests pertaining to the loan, damages, and all the other obligations, jointly with A as well as other joint sureties, if there are more than a single joint surety, and concerning its execution, comply with each clause in the bank transaction agreement between A and C as well as the following clauses:



<The exhibit of the Loan by bills>


1. The original loan amount
        ¥ 80,561,000 yenPlease put  ¥  before the figure.



2. The payment due
        April 30, 2009



3. The original interest rate
        3.975% per year (calculated per diem with 1 year as 365 days)





Article 1
        B shall not claim for exemption of its liability if C changes, or cancels the collateral or other security at its convenience, or if the principal of the main liability has been determined concerning the other security.



Article 2
        B shall not offset the liability with As savings with C or other claims.



Article 3
        If B has executed its liability for guarantee, shall not exercise the right it obtained from C by subrogation as long as the transaction between A and C is continued unless C consents.



Article 4
        (1) If B guarantees any other transaction between A and, that surety shall not be changed by this guaranty, and if it guarantees other obligations with limits, the surety amount provided in this agreement shall be added to the maximum surety amount.(2) If B should guarantees any other obligation in the future concerning transactions between A and C, the previous clause shall be applied.

The end.

2

______________________________________Bank Use________________________________________




Store No.
        
        Loan account No.




Verification
        Verification
        Trans. copy for bank delivered
        Explanation/copy delivered
        Surety will confirmed
        Debtor seal check
        
        
        Relationship with Debtor
(Kindred)
        Surety seal check

(Please cross out the blank columns for Joint Surety.)

(Do not use this form for the loan at the market interest rate.)

(For Loan by bills) Surety Bond separately executed on this sheet



Loan Print500 [To be stores for 10 years 8026 2006.3]




No. ___________________
        Promissory NoteNo. QP 225537Tokyo 1301
0009-223Revenue stamp



To: Sumitomo Mitsui Banking CorporationSMBC
        Satisfaction date April 30, 2009



Amount80,561,000 yen
        Payment placeNakano-ku, Tokyo



Paid at
        Nakano Branch, SumitomoMitsui Banking Corporation



I will pay the amount above to you or the party that

you designate in exchange of this promissory note.

March, 31, 2009

Draft place


Address
        1-13-12 Nishi-Shinjuku, Shinjuku-ku, Tokyo



Drawer
        IA Partners, Inc. <Seal>President & CEO Hideki Anan



3