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Exhibit 10.32  



Morrow &
Co., Inc.

470 West Avenue

Stamford, CT. 08902

203-658-9400 


October 24,
2006 


China
Unistone Acquisition Corporation

50 Old Route 25 A

Fort Salonga, NY 11768 


This
letter will serve as the agreement under which you will retain us to solicit proxies from the stockholders of China Unistone Acquisition Corporation for the Special Meeting of Stockholders to be
held on November 21, 2006. 


The
services we will perform on your behalf will include the consultation and preparation in connection with the solicitation, as well as the actual solicitation of proxies from brokers, banks, and
nominees and individual holders of record, as well as Non-Objecting Beneficial Owners (NOBOs), to a level to be determined. 



We
acknowledge that we have read China Unistone Acquisition Corporation's Prospectus, ("Prospectus"), and understand that you have established a trust fund, initially in an amount of $17,595,000, for
the benefit of your Common stock shareholders and that you may disburse monies from the trust fund only (a) to your Common stock shareholders in the event such shareholders elect to convert
their shares, (b) to your Common stock shareholders upon your liquidation if you fail to consummate a business combination or (c) after or concurrently with the consummation of a
business combination. We hereby agree that we do not have any right, title, interest or claim of any kind in or to any monies in the trust fund ("Claim") and we waive any Claim we may have in the
future as a
result of, or arising out of, any negotiations, contracts or agreements with you and will not seek recourse against the trust fund for any reason whatsoever. This section shall survive the termination
of this agreement for any reason. 


For
the above services our fee will be $5,500.00. One-half the fee ($2,750.00) and an advance against disbursements in the amount of $3,500.00 (based upon estimated disbursements) is
payable with the signing of this agreement. The balance of the fee, plus additional disbursements, if any, incurred by us on your behalf, will be payable upon the conclusion of the solicitation. If
for any reason the company does not have a special meeting, our fee will reduced to $2,750.00, plus any disbursements. 


We
have reviewed the proposals contained in the proxy statement prospectus on the SEC website. We assume that there are no counter solicitations. 



Our
charge to solicit holders of record as well as non-objecting beneficial owners (NOBOs) is $5.00 per holder, which includes the cost of the telecommunicators, directory assistance and
related telephone expenses. 










If
the above is agreeable to you, please sign and return to us the enclosed copy of this letter. 



	Accepted	 	Very truly yours,
	

China Unistone Acquisition Corporation	
 	

MORROW & CO., INC.:
	

By:	
 	

/s/ James R. Preissler
	
 	

By:	
 	

/s/ Gerard J. Mucha

	

Title:	
 	

CFO-China Unistone
	
 	

Title: Managing Director
	

Date:	
 	

10/25/06
	
 	

 	
 	

 









Attachment (G)  


 
 

Solicitor Vote Transmissions    
    


ADP-ICS's
Vote Transmission service is an arrangement between ADP-ICS and proxy solicitors that facilitates the transmission of votes captured via live operator. While
ADP-ICS does not provide live operator service we do accept votes captured via live operator. We have established electronic interfaces with solicitation firms to better assist fund
complexes and corporate issuers in obtaining shareowner votes. 


The
process is initiated when the fund or corporate issuer enlists the services of a solicitor. Upon agreement between the fund or issuer and the solicitor, a request will be placed to
ADP-ICS to obtain Non Objecting Beneficial shareholder name and address information. 


The
solicitor will obtain telephone numbers for these shareholders and attempt to contact them. There are structured scripts in place and they are approved by the fund or issuer. As part of the
script, the solicitor will offer to take the shareowner's vote over the telephone. Please note all calls are recorded and a paper confirmation is sent to each shareowner that has voted. The confirm
will display each proposal and how the shareowner voted. 


At
certain times during the day, the solicitor will process all verbal votes received and transmit them to ADP. Interfaces are in place between ADP and the solicitor to transmit and receive
voting/shareowner data. Upon receipt of each transmission, ADP will confirm to the solicitor successful receipt of records and, if any error conditions occurred, why records were rejected. Rejected
records can be corrected and resubmitted. 


The
records are then processed within the ADP system during the vote update process. At this point, any additional rejects will be identified. All accepted records will be updated. 


As
the schedule progresses and votes are collected, ADP will provide the solicitor updates of voted or unvoted accounts. This minimizes the opportunity for contacting previously voted shareowners and
maximizes the effort to contact unvoted shareowners. 


ADP
ICS Charges the following Fees for Vote Transmissions 


One Time NOBO Request  



	1 - 10,000 accounts	 	$0.165 / account
	10,000 - 100,000 accounts	 	$0.115 / account
	100,000 or more accounts	 	$0.105 / account
	Minimum fee	 	$100.00, plus $0.065 per account






Per Vote Charges  



	Beneficial Vote Transmissions	 	$3.20 / vote
	Beneficial Vote Confirmations	 	$0.62 / confirm






Accepted by:  



	Name:	 	James R. Preissler

	Company:	 	China Unistone Acq. Corp.

	Title:	 	CFO

	Signature:	 	/s/ James R. Preissler

	Date:	 	10/24/06














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Solicitor Vote Transmissions