Exhibit 10.55 Translated From Japanese  (Transferring Bond, Underwriting, For Regular Redemption, In a Lump-sum Guarantee Charge)  With Guarantee of The Bank of Tokyo-Mitsubishi UFJ, Ltd. and Tokyo Credit Guarantee Association Unsecured Corporate Bond Request for Guarantee and Joint Guarantee Agreement  Main Articles  (1) Issuer
        Global Hotline, Inc. ( A, hereinafter)(2) Date decided to issue corporate bond
        February 15, 2008(3) Name of corporate bond
        Global Hotline, Inc. Second Unsecured Corporate Bond
(With guarantee of The Bank of Tokyo-Mitsubishi UFJ, Ltd. And Tokyo Credit Guarantee Association)(4) Total amount of corporate bond
        120,000,000 yen(5) Amount of each corporate bond(*)
        A type of 10,000,000 yen(6) Interest
        1.36%/ Year(7) Payment date (Issue date)
        February 29, 2008(8) Interest payment date
        Every the end of February and August 31(9) Final redemption date
        February 27, 2015(10) First fixed redemption date
        August 31, 2008(11) Fixed redemption date
        Every the end of February and August 31 after first fixed maturity date(12) Amount of regular redemption
        700,000 yen/ corporate bond
(900,000 yen for final redemption date)(13) Joint guarantor
        The Bank of Tokyo-Mitsubishi UFJ, Ltd (B, hereinafter)
Tokyo Credit Guarantee(C, hereinafter)(14) Fiscal agent (including issue agent and payment agent) and its contact information
        The Bank of Tokyo-Mitsubishi UFJ, Ltd
2-7-1 Marunouchi, Chiyoda-ku, Tokyo
Tel: 03-3240-1111(15) Guarantee liabilities implementation agent
        The Bank of Tokyo-Mitsubishi UFJ, Ltd(16) Underwriter
        The Bank of Tokyo-Mitsubishi UFJ, Ltd(17) Depository trust company
        Japan Securities Depository Center, Inc.(18) The place for bond holders meeting
        Tokyo
  (*) A type of 10,000,000 yen. However, only when total amount of corporate bond is more than 500,000,000 yen, enter 20,000,000 yen.  Note for Commission  (1) Amount B Guarantees
        Rate         0.55%
Calculation Procedure    On the prorated daily basis considering 365 days in 1 year(2) Amount C Guarantees
        Rate         0.80%
Calculation Procedure    The way Credit Guarantee Association prescribes
    (For Issuer)



In witness whereof, the parties here to have executed this Agreement in triplicate by placing their signatures and seals thereon, and each party shall keep one copy of the originals.



February 26, 2008







2


(Special Debt Guarantee)



Guarantee



February 26, 2008




Address:
        The Palms Yoyogi 403



A (Cosigner)
        13-10 Yoyogi 3-chome Shibuya-ku, Tokyo



Name:
        Hideki Anan





Address:
        1312 Nishi-Shinjuku 1-chome Shinjuku-ku, Tokyo



B (Debtor)
        Global Hotline, Inc.



Name:
        President and CEO
        Hideki Anan





Address:
        30-8 Kakinokizaka 1-chome Meguro-ku, Tokyo



C (Bank)
        The Bank of Tokyo-Mitsubishi UFJ, Ltd.



Toritsu Daigaku Ekimae Branch



Name:
        Branch Chief
        Masashi Tasaka



A and B agreed as hereafter defined regarding to the guarantee trades between A and B.



Article 1 (Guarantee debt)



A cosigns the Bs debt to C as outlined below, B will implement the debt, or they will follow the contract of Bank Trading and this Guarantees articles.




1
        Debt for Year         Month         Day         Loan debt based on debt and credit agreementAmount
(Current Amount)Final payment due
        Year      Month    Date2
        Debt for Year         Month          Day         Promissory Note and Relating LoanAmountDraft numberPayment due
        Year         Month         Date(3)
        Debt for required redemption based on request for guarantee and joint guarantee agreement, late charge and any debts related to the Issued on 2008 Feb 28, Global Hotline, Inc. Second Unsecured Corporate Bond (With the Guaranteed by The Bank of Tokyo-Mitsubishi UFJ, Ltd. and Tokyo Credit Guarantee Association)
Second Unsecured Corporate Bond
Final repayment date                  February 27,
2015



Article 2 (Exemption from obligation of keeping collateral)



In the event that C changes or cancels the guarantee for collateral or other guarantees, A is not going to advocate its exemption from obligation.



Article 3 (Prohibition of setoff by A)



A is not going to offset with savings of B or any other credits to C.



3


Article 4 (Condition of asserting right of subrogation)



In the event A redeems this guarantee liability, A is not going to assert its right of subrogation given by C while B and Cs trade is ongoing. A is going to alienate its right or rank C without compensation if C requests.



Article 5 (Accumulation of guarantee)



(1) If A guarantees other trades between B and C, the total guarantee amount is the total of those amount, and the other trades are not influenced by this guarantee.



(2) If A guarantees other trades between B and C in the future, it will be carried out in the same way as preceding clause.



Article 6 (Setoff and making a draft by C)



(1) In the event B has to redeem its debt to C, C can offset As guarantee liability with As savings or other credits to C anytime regardless of the period of the credit.



(2) If C offsets with the manner in the preceding clause under the condition that there is a draft for the Bs debt to C, C will make a draft later. A is going to go off to C to get the draft.



Article 7 (Designation of appropriation)



(1) If As credit is not enough to extinguish all amount of As debt to C in the setoff in the way as preceding article, C can designate appropriation in a manner and order C admits as proper. If As credit is not enough to extinguish all amount of As debt to C because of As redemption, A cab designate appropriation as well. If neither A nor C does not designate appropriation, the other can designate as well in those case.



(2) If C designates appropriation based on preceding clause, A can not refute it.



Article 8 (Report of the change of reported information)



If As seal, name, trading name, president, address or any information A reported changes, A will report to C with a document immediately.



Article 9 (Notice to As)



If Cs notices or documents arrive late because of the reason caused by A or Bs blame such as they default the report as preceding article or they do not receive Cs request, we consider those notices or documents arrived when they were usually supposed to arrive.



Article 10 (Jurisdiction)



If judicial action is required based on this guarantee agreement, the court which has jurisdiction over the seat of Cs head quarter or Cs correspondent will be the court of jurisdiction.



Article 11 (Keeping guarantee)



This guarantee is kept by C and the copy is delivered to A.



4


Period

______________________________________________________________________________



For Bank Use



To Global Hotline, Inc.



The Bank of Tokyo-Mitsubishi UFJ, Ltd.

Syndication Department

Security Market Group



Issuing Statement

(Issued February 29, 2008)



Issued by your company



Global Hotline, Inc. Second Unsecured Corporate Bond

(With the guarantee of The Bank of Tokyo-Mitsubishi UFJ, Ltd. And Tokyo Credit

Guarantee Association, with special agreement for spinning out limit)




(1) Issued amount (stated value)
        120,000,000
        yen(2) Amount paid
        120,000,000
        yen((1) x issue price: 100.00 yen per stated value)(3) Fiscal agent charge
        4,500,000
        yen255,000
        yen (value-added taxes)4,725,000
        yen (value-added taxes included)(4) Underwriting charge
        300,000
        yen((1) x 25 / 10,000)
        15,000
        yen (value-added taxes)315,000
        yen (value-added taxes included)(5) New record charge
        11,020
        yen(paid to Japan Securities Depository Center, Inc. through our bank)
        551
        yen (value-added taxes)11,571
        yen (value-added taxes included)Balance you deposit ((2) - ((3) + (4) + (5))
        114,948,429
        yen



We are going to deposit to the savings account you designated on February 29, 2008.



5


Period



Toritsu Daigaku Ekimae-1080373



Global Hotline, Inc. Second Unsecured Corporate Bond

(With the guarantee of The Bank of Tokyo-Mitsubishi UFJ, Ltd. And Tokyo CreditGuarantee, with special agreement for spinning out limit)

Corporate Bond Register




1. Issuing corporation
        Global Hotline, Inc.2. Total amount of corporate bond
        120,000,000 yen3. Amount of each corporate bond
        A type of 10,000,000 yen4. Not issuing debenture bond
        This corporate bond obeys the 2nd clause of the 66th article of the law on transferring corporate bonds and the rest (hereinafter called transferring corporate bonds and the rest law) and the regulation of transferring corporate bonds and the rest law shall be applied, debenture bond shall not be issued because of the provision of the 67th article of transferring corporate bonds and the rest law.5. Interest
        1.36 percent per year6. Amount paid
        100 yen per stated value 100 yen7. Redemption amount
        100 yen per stated value 100 yen8. Property security
        This corporate bond does not have any property securities, neither any assets reserved for this corporate bond.9. Guarantee
        The Bank of Tokyo-Mitsubishi UFJ, Ltd. and Tokyo Credit Guarantee Association co-sign for the debt related to principal and interest repayment issuing company bears based on this corporate bond, they bear guarantee liability with issuing company jointly. The guarantee ratio of Tokyo Credit Guarantee Association is 80 %.10. Fiscal Agent(including issue agent and payment agent)
        The Bank of Tokyo-Mitsubishi UFJ, Ltd.This corporate bond meets the requirements of the exceptional clause of the 77th article the corporate law, the corporate bond controller who controls this corporate bond is not set up.11. Redemption method and date
        (1) Principal of this corporate bond, as August 31, 2008 the first redemption date, shall be redeemed every the end of February and August 31 by 700,000 yen per each corporate bond, and the whole amount of balance shall be redeemed on February 27, 2015.(2) Buying to extinguish this corporate bond shall be made anytime after the next day of payment date.(3) If the redemption date falls on non-business day of The Bank of Tokyo-Mitsubishi UFJ, Ltd. (non-business day, hereinafter), it is to be paid the preceding business day of The Bank of Tokyo-Mitsubishi UFJ, Ltd. (business day, hereinafter).



6


12. The method to pay interest
        (1) Interest of this corporate bond shall be added from the next day of payment date to redemption date, and paid every the end of February and Aug 31 former half or whole amount of the year by date. In the event of calculating the interest of the period shorter than half year, calculation shall be made on a pro-rate basis for the half year.(2) If the interest payment date falls on non-business day, it is to be paid the preceding business day.(3) Interest shall not be added after redemption date.13. Exemption of report based onFinancial Instruments and Exchange Law
        The report based on the 1st clause of the 4th article Financial Instruments and Exchange Law was not made for this corporate bond.14. Affirmation of the number of investorsand limit for issuance
        Issuing corporation affirms that the total number of same kind of this corporate bond (hereinafter called same kind of corporate bond which has same redemption date and interest rate) issued in last 6 months including this corporate bind is less than 50, and it is not going to issue same kind of corporate bond for 6 months after it issued this corporate bond.15. Alienation limit and spinning off limit
        (1) People who obtained this corporate bond shall not alienate to others except the people who are admitted by the 5th clause of the 3rd article of Small Business Credit Insurance Law (special investors, hereinafter).When people who obtained this corporate bond alienate it to special investors, minimum unit shall be the price of each corporate bond, otherwise they shall not alienate it (spinning off limit herein after).(2) When people who obtained this corporate bond alienate it to special investors, they have to notify that the report based on the 1st clause of the 4th article Financial Instruments and Exchange Law was not made for this corporate bond and the contend of alienation limit and spinning off limit to adverse party in advance or at the same time in writing.16. Depository trust company
        Japan Securities Depository Center, Inc.17. The amount paid for each corporatebond and payment date
        120,000,000 yen   Paid February 29, 2008



7


February 29, 2008



Global Hotline, Inc.




To:
        The Bank of Tokyo-Mitsubishi UFJ, Ltd. Toritsu Ekimae Branch



30-8 Kakinokizaka 1 cho-me Meguro-ku, Tokyo



150-0222



Please give this notice to the client.

_______________________________________________________________________________________



Notice for Credit Guarantee Decision (For Client)



Thank you for using our associations credit guarantee. We decided in a manner to be described below regarding to your credit guarantee application.




To
Global Hotline, Inc.
        Customer Number
09016686
        Guarantee Number
1001319910




Total amount of corporate bond
120,000,000 yen
        Guarantee date
February 26, 2008
        Guarantee period
84 months after it is issued
(Until lending date)Guarantee amount
Total amount of corporate bond times guarantee rate
        System
Private placement bond
        Repayment method  Principal equivalent
From 6th month to 78th month 
8,400,000 yen every 6 months
84th month  10,800,000 yenGuarantee ratio
80%



Security guarantee charge you pay is as follows. Please pay through a financial institution dealing in.




Bullet payment
        3,225,600 yen




The formula of credit charge is as follows.
        Joint guarantee charge ratio shows the ratio of the guarantee charge which is paid for guarantee to the credit.





Calculation Class
        Calculatingamount(yen)
        
        Joint guaranteecharge ratio(%)
        
        Calculatingperiod
        
        Splitcoefficient
        
        GuaranteechargeDeferred period class
Install repayment class
Deferred price class
        120,000,000
        x
        0.640
        x
        84 / 12
        x
        0.600
        =
        3,225,600Total amount of guarantee charge
        3,225,600

_______________________________________________________________________________________



Any question about the contents of guarantee decision

Department: Guarantee Promotion Department

Address: 6-17 Yaesu 2 cho-me Chuo-ku, Tokyo



Telephone: 03-3273-3083


Website:http://www.cgc-tokyo.or.jp/
        Tokyo Credit Guarantee Association



[For underwriting, Regular redemption bond](For issuing corporation)



8


Global Hotline, Inc. Second Unsecured Corporate Bond

(With guarantee of The Bank of Tokyo-Mitsubishi UFJ, Ltd. And Tokyo Credit Guarantee Association with Spinning off Limit)

Corporate Bond Elements, Agreements

Main Articles




(1) Issuer
        Global Hotline, Inc. ( A, hereinafter)(2) Date decided to issue corporate bond
        February 15, 2008(3) Name of corporate bond
        Global Hotline, Inc. Second Unsecured Corporate Bond
(With guarantee of The Bank of Tokyo-Mitsubishi UFJ, Ltd. And Tokyo Credit Guarantee Association)(4) Total amount of corporate bond
        120,000,000 yen(5) Amount of each corporate bond
        A type of 10,000,000 yen(6) Interest
        1.36 percent per year(7) Payment date (Issue date)
        February 29, 2008(8) Interest payment date
        Every the end of February and August 31(9) Final redemption date
        February 27, 2015(10) First fixed redemption date
        August 31, 2008(11) Fixed redemption date
        Every the end of February and August 31 after first fixed maturity date(12) Amount of regular redemption
        700,000 yen/ corporate bond
(900,000 yen for final redemption date)(13) Joint guarantor(Guarantor, hereinafter)
        The Bank of Tokyo-Mitsubishi UFJ, Ltd (B, hereinafter): Guarantee ratio 100%
Tokyo Credit Guarantee(C, hereinafter): Guarantee ratio 80%(14) Fiscal agent (including issue agent and payment agent) and its contact information
        The Bank of Tokyo-Mitsubishi UFJ, Ltd
2-7-1 Marunouchi, Chiyoda-ku, Tokyo
Tel: 03-3240-1111(15) Guarantee liabilities implementation agent
        The Bank of Tokyo-Mitsubishi UFJ, Ltd(16) Underwriter
        The Bank of Tokyo-Mitsubishi UFJ, Ltd(17) Depository trust company
        Japan Securities Depository Center, Inc.(18) The place for bond holders meeting
        Tokyo



(*) A type of 10,000,000 yen. However, only when total amount of corporate bond is more than 500,000,000 yen, enter 20,000,000 yen.



Note for Commission




(1) Fiscal agent charge
        4,500,000 yen(2) Charge for principal and interest repayment
        For principal redemption     10 / 10,000 of redeeming principalFor interest payment            20 / 10,000 of paying interest(3) Underwriting charge
        300,000 yen(4) New record charge
        11,020 yen




Basis for new record charge calculation(1) For the part of total issued amount less than 100,000,000 yen
        0.95 / 10,000 yen per 1 yen(2) For the part of total issued amount more than 100,000,000 yen and less than 500,000,000 yen
        80% of the rate of (1)Charge is calculated with the accumulation of (1) and (2).



9


Exhibit 10.55Part 2 Translated From Japanese  To Global Hotline, Inc
        The Bank of Mitsubishi-Tokyo UFJ, Ltd.  Syndication Department  (Interest payment, Redemption Plan)  Name:
        Global Hotline, Inc. Second Unsecured Corporate bond (With the guarantee of The Bank of Mitsubishi-Tokyo UFJ, Ltd. and Tokyo Credit Guarantee, )  Issued date       February 29, 2008
        Method of Redemption
        Regular Redemption
        Issued Amount
        100.00 yenFunds delivered date February 29, 2008
        Coupon
        1.360%
        Redemption Amount
        100.00 yenFinal redemption date February 27, 2015
        Amount of Each Bond
        10,000 thousand yen
 (Currency: JPY)  Date
        
        Bond Balance
        First Cost*1
        Principal, Interest and Commision*2Fiscal Agent Admin Fee
        Fiscal Agent Admin Fee
        Fiscal Agent Admin Fee
        Principal ( 0.100%)
        Interest ( 0.200%)
        Guaranteecharge(Bank: 0.500%/Year)*4
        Total Payment Amount3.75%
        0.25%
        
        Redemption
        Commision
        VAT*3
        Interest Amount
        Commision
        VAT20
        2
        29
        120,000,000
        4,725,000
        315,000
        11,571
        
        
        
        
        
        
        504,150
        5,555,72120
        8
        26
        
        
        
        
        8,400,000
        8,400
        420
        816,000
        1,632
        81
        0
        9,226,53320
        8
        29
        111,600,000
        
        
        
        
        
        
        
        
        
        0
        021
        2
        24
        
        
        
        
        8,400,000
        8,400
        420
        758,880
        1,517
        75
        0
        9,169,29221
        2
        27
        103,200,000
        
        
        
        
        
        
        
        
        
        0
        021
        8
        26
        
        
        
        
        8,400,000
        8,400
        420
        701,760
        1,403
        70
        0
        9,112,05321
        8
        31
        94,800,000
        
        
        
        
        
        
        
        
        
        0
        022
        2
        23
        
        
        
        
        8,400,000
        8,400
        420
        644,640
        1,289
        64
        0
        9,054,81322
        2
        26
        86,400,000
        
        
        
        
        
        
        
        
        
        0
        022
        8
        26
        
        
        
        
        8,400,000
        8,400
        420
        587,520
        1,175
        58
        0
        8,997,57322
        8
        31
        78,000,000
        
        
        
        
        
        
        
        
        
        0
        023
        2
        23
        
        
        
        
        8,400,000
        8,400
        420
        530,400
        1,060
        53
        0
        8,940,33323
        2
        28
        69,600,000
        
        
        
        
        
        
        
        
        
        0
        023
        8
        26
        
        
        
        
        8,400,000
        8,400
        420
        473,280
        946
        47
        0
        8,883,09323
        8
        31
        61,200,000
        
        
        
        
        
        
        
        
        
        0
        024
        2
        24
        
        
        
        
        8,400,000
        8,400
        420
        416,160
        832
        41
        0
        8,825,85324
        2
        29
        52,800,000
        
        
        
        
        
        
        
        
        
        0
        024
        8
        28
        
        
        
        
        8,400,000
        8,400
        420
        359,040
        718
        35
        0
        8,768,61324
        8
        31
        44,400,000
        
        
        
        
        
        
        
        
        
        0
        025
        2
        25
        
        
        
        
        8,400,000
        8,400
        420
        301,920
        603
        30
        0
        8,711,37325
        2
        28
        36,000,000
        
        
        
        
        
        
        
        
        
        0
        025
        8
        27
        
        
        
        
        8,400,000
        8,400
        420
        244,800
        489
        24
        0
        8,654,13325
        8
        30
        27,600,000
        
        
        
        
        
        
        
        
        
        0
        026
        2
        25
        
        
        
        
        8,400,000
        8,400
        420
        187,680
        375
        18
        0
        8,596,89326
        2
        28
        19,200,000
        
        
        
        
        
        
        
        
        
        0
        026
        8
        26
        
        
        
        
        8,400,000
        8,400
        420
        130,560
        261
        13
        0
        8,539,65426
        8
        29
        10,800,000
        
        
        
        
        
        
        
        
        
        0
        027
        2
        24
        
        
        
        
        10,800,000
        10,800
        540
        73,034
        146
        7
        0
        10,884,52727
        2
        27
        0
        
        
        
        
        
        
        
        
        
        
        0Total
        
        4,725,000
        315,000
        11,571
        120,000,000
        120,000
        6,000
        6,225,674
        12,446
        616
        504,150
        131,920,457
  1   *1 The amount First Cost includes Value Added Taxes.



*2 The withdrawal date (or payday) of  Principal and Interest is three business days before the interest payment date.



*3 If the consumption tax rate or the local tax rate is changed, the new rate is applied.



*4 This plan shows the amount and the rate for the bank guarantee (paid 20% of the issued amount).



Please review guarantee association document for the rate and the amount of money and rate of the guarantee association (paid 80% of the issued amount).

(Currency: JPY)




Date
        Amount
        NoteAmount paid on issued date
        February 29, 2008
        504,150
        Guarantee Charge (Bank Portion)Amount deposited on funds delivered date
        February 29, 2008
        114,948,429
        Issued Amount  First Cost



2