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                                                                     EXHIBIT 4.4

                                December 24, 2003

Mr. David A. Rapaport, Esq.
Generation Capital Associates
1085 Riverside Trace
Atlanta, GA 30328

         RE:      REVISIONS TO SECURITIES PURCHASE AGREEMENT DATED DECEMBER 2,
                  2003 ("AGREEMENT") REGARDING $250,000 COMMON STOCK FINANCING
                  ("FINANCING") OF INTEGRATED BUSINESS SYSTEMS AND SERVICES,
                  INC. ("IBSS") BY GENERATION CAPITAL ASSOCIATES ("GCA") AND
                  OTHER ACCREDITED INVESTORS (EACH, A "PURCHASER" AND
                  COLLECTIVELY, WITH GCA THE "PURCHASERS")

Dear Dave:

         As we discussed on our telephone conference call yesterday with you,
Frank E. Hart, and Steve Scott, IBSS and GCA have agreed to modify certain terms
of the Agreement evidencing the Financing. This letter is intended to
memorialize that conversation and the mutual agreement of IBSS and GCA. All
capitalized terms used but not defined herein shall have their respective
meanings as set forth in the Agreement.

         1.       Section 3 of the Agreement is modified to provide that
notwithstanding anything to the contrary therein, the only securities that are
to be received by Purchasers in connection with the Financing will include (i)
1,250,000 shares of common stock of IBSS (collectively, the "PURCHASER STOCK"),
(ii) 937,500 IBSS Warrants, and (iii) 62,500 IBSS Documentation Preparation
Warrants. No preferred stock of any series or class shall be issued by IBSS in
connection with the Financing.

IBBS/GCA Amendment Letter
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         2.       Section 6 of the Agreement is modified to provide that
notwithstanding anything to the contrary therein, IBSS shall pay to GCA, during
the period from the Closing Date until the U.S. Securities and Exchange
Commission ("SEC") shall declare the GCA Registration Statement effective (the
"FILING PERIOD"), an annual amount equal to 8% of the Purchase Price (the
"FILING FEE") (pro-rated on a daily basis and payable in arrears on the last day
of every calendar quarter during the Filing Period) (each such date, a "PAYMENT
DATE"). The first Payment Date shall be March 31, 2004., In the event that the
GCA Registration Statement is not filed within 30 days of the Closing Date
and/or is not declared effective by the SEC within 120 days of the Closing Date
with a current prospectus available at that time, IBSS shall pay to GCA an
annual amount equal to 25% of the Purchase Price (the "LATE FEE") (pro-rated on
a daily basis and payable on each Payment Date) for every calendar day that the
GCA Registration Statement is not filed and/or declared effective. At the sole
option of IBSS, IBSS may elect to pay to GCA the Filing Fee and/or the Late Fee
in either cash or in Common Stock.

         In the event that IBSS elects to pay GCA the Filing Fee and/or Late Fee
in Common Stock, IBSS shall pay to GCA the number of shares of Common Stock
equal to a number, (a) the numerator of which is the total dollar amount of the
Filing Fee and/or Late Fee, as the case may be, due and owing on such Payment
Date, divided by (b) the lesser of $0.20 per share of Common Stock or 80% of the
Bloomberg 4:00 PM closing bid price (or if there is no 4:00 PM closing bid
price, the last closing bid price preceding 4:00 PM) of the Common Stock on each
such Payment Date. Any shares of IBSS Common Stock delivered to GCA in payment
of the Filing Fee and/or Late Filing fee shall be registered for resale under
the GCA Registration Statement. IBSS shall deliver the Filing Fee and/or Late
Fee, as the case may be, to the Escrow Agent at the address set forth in Section
7 of the Agreement ("PURCHASER ADDRESS").

IBBS/GCA Amendment Letter
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         3.       Subsections (a), (b) and (c) of Section 10 of the Agreement
are hereby amended in their entirety and modified to provide as follows and
Subsection (d) of Section 10 is deleted:

         "10. Closing Schedule and Escrow:

                  (a)      Within one business day following the date that this
         letter is mutually executed by the parties (Execution Date) ,
         Purchasers shall deposit the Purchase Amount in immediately available
         U.S. funds with you (the "ESCROW AGENT") at the Purchaser Address.

                  (b)      Within one business day following the Execution Date
         , IBSS shall deposit the following items with the Escrow Agent at the
         Purchaser Address (collectively, the "IBSS ESCROW DEPOSIT ITEMS"):

                           (i) stock certificates for an aggregate of 1,250,000
         shares of the Purchaser Stock, registered in the name of Purchaser(s);

                           (ii) executed IBSS Warrants to purchase an aggregate
         of 937,500 shares of Common Stock, registered in the name of
         Purchaser(s);

                           (iii) executed IBSS Documentation Preparation
         Warrants to purchase an aggregate of 62,500 shares of Common Stock,
         registered in the name of GCA;

                           (iv) stock certificate(s) for an aggregate of
         1,000,000 shares of Common Stock as a deposit for delivery of the
         937,500 IBSS Warrants Shares to Purchaser(s) upon exercise of the IBSS
         Warrants and the 62,500 IBSS Document Preparation Warrants Shares to
         GCA upon exercise of the Document Preparation Warrants (the IBSS
         Warrants Shares and the IBSS Document Preparation Warrants Shares are
         collectively referred to herein as the "ESCROW WARRANT SHARES"), which
         certificates shall be registered in the name of Escrow Agent; and

IBBS/GCA Amendment Letter
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                           (v) certificates for an aggregate of 525,000 shares
                  of Common Stock as a deposit for delivery to Purchaser of any
                  Additional Shares, which certificates shall be registered in
                  the name of the Escrow Agent.

                  (c)      Within two business days of the receipt of the
         Purchase Amount from Purchaser and the IBSS Escrow Deposit Items from
         IBSS, Escrow Agent shall deliver to (i) IBSS the Purchase Amount by
         bank wire in immediately available U.S. funds to a bank or other
         account designated by IBSS, (ii) Purchaser(s) the 1,250,000 shares of
         the Purchaser Stock for which each such Purchaser subscribed, (iii)
         Purchaser(s) the IBSS Warrants, and (iv) GCA the IBSS Document
         Preparation Warrants. The date upon which the Escrow Agent wires the
         Purchase Amount to IBSS shall be the "CLOSING DATE."

         All other terms and conditions of the Agreement not inconsistent
herewith shall remain in full force and effect.

                  [Remainder of page left intentionally blank]

IBBS/GCA Amendment Letter
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         If this letter meets with your approval and accurately reflects your
agreement with IBSS, please sign it where indicated below and date your
signature. Please let me know if you have any questions concerning the
foregoing.

                                             Sincerely yours,

                                          /s/ George E. Mendenhall
                                          -------------------------------
                                              George Mendenhall

cc: Steve Scott
    Douglas Harmon
    Scott Thomas

Accepted and agreed to this 24th day of December, 2003.

GENERATION CAPITAL ASSOCIATES:

By: /s/ David A. Rapaport
    --------------------------------
    Name: David A. Rapaport, Esq.
    Title: Executive Vice President &
           General Counsel

IBBS/GCA Amendment Letter
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