EXHIBIT  10.10

                   Amendment to Debt Settlement Agreement

THIS DEBT SETTLEMENT AMENDMENT AGREEMENT is dated effective the 30th
day of December, 2001.

BETWEEN:  LMC CAPITAL CORP., a body corporate, duly
incorporated pursuant to the laws of the State of
Nevada, and having offices at Suite 2602 - 1111 Beach
Ave., Vancouver, BC V6E 1T9

(the "Company")

AND:  ETIFF HOLDINGS, INC., a body corporate, duly
incorporated pursuant to the laws of the State of
Delaware and having its offices at 8025 Excelsior
Drive, Suite 200 Madison, Wisconsin 53717

(the "Creditor")

AND:   K-TRONIK INT'L CORP., a body corporate, duly
incorporated pursuant to the laws of the State of
California and having its offices at 290 Vincent
Avenue 3rd Floor, Hackensack NJ 07601

("K-Tronik")

AND:  EIGER TECHNOLOGIES INC., a body corporate, duly
incorporated pursuant to the laws of the Province of
British Columbia and having its offices at 330 Bay
Street, Toronto, Ontario M5H 2S8

("Eiger")

D.  The COMPANY, K-TRONIK, EIGER and ETIFF (a wholly owned
subsidiary of EIGER) agreed, pursuant to a share purchase
agreement dated effective November 29, 2001 (the "K-Tronik
Agreement"), that the Company and ETIFF are to engage in a
reverse acquisition of the Company by ETIFF which results in
ETIFF holding a majority of the issued and outstanding shares
of LMC and which will also result in the Company holding all
of the issued and outstanding shares of K-Tronik.

E.  ETIFF was believed to be owed the sum of $4,071,000 by K-
Tronik (the "Debt") which sum includes principal and interest
accruing to date and pursuant to the K-Tronik Agreement, the
Company agreed on Closing to settle the Debt of K-Tronik,
which is to be its subsidiary, and to issue to ETIFF, in full
and final satisfaction of the Debt, 4,071,000 shares of its
common stock (the "Shares").  ETIFF agreed to accept the
Shares in full and final satisfaction of the Debt.

F.  Subsequent to the closing of the K-Tronik Agreement and the
issuance of the Shares, it was discovered that the Debt owing
was actually $3,788,172.

G.  The parties have agreed to cancel the certificate
representing the Shares and issue a certificate representing
3,788,172 common shares (the "New Shares") in full and final
settlement of the Debt.

NOW THEREFORE THIS AGREEMENT WITNESSES that in consideration of the
sum of $10.00 paid by the Company to the Creditor, the receipt and
sufficiency of which is hereby acknowledged by the Creditor, and
subject to the terms and conditions hereinafter set out, the parties
hereto have agreed and do hereby agree as follows:

16.  Eiger agrees that LMC may cancel the certificate representing
the Shares and return these Shares to treasury.

17.  LMC agrees to issue to Eiger a stock certificate representing
the New Shares and representing 3,788,172 shares of its
common stock.

18.  The parties hereto agree that the debt settlement agreement
dated December 12, 2001 (the "Debt Settlement Agreement")
between the parties hereto is amended to reflect that the
Debt is $3,788,172 and not $4,071,000 as originally believed.

19.  In all other respects, the Debt Settlement Agreement remains
in full force and effect.

20.  The Creditor acknowledges that the distribution of the New
Shares is exempted from the registration and prospectus
requirements of the Securities Act of 1933 and accordingly
any resale or further distribution of the Shares is subject
to the registration requirements of said Act unless an
exemption from resale registration can be found.  The
Creditor acknowledges that the distribution to it of the
Shares does not constitute a "public" sale or distribution as
contemplated in Section 4(2) of the Securities Act of 1933.

21.  The parties hereto agree to execute all further documents and
assurances as may be necessary to give effect to the intent
expressed herein.

22.  This Agreement shall be governed by and be construed in
accordance with the laws of the State of Nevada  The courts
of the State of Nevada shall have sole jurisdiction to hear
and determine all manner of disputes and claims arising out
of or in any way connected with the construction, breach or
alleged, threatened or anticipated breach of this Agreement
and determine all questions as to the validity, existence or
enforceability hereof.

23.  All funds referred to in this Agreement are in US funds.

24.  This Agreement may be executed in two or more counterparts
and by facsimile, each of which shall be deemed an original,
but all of which together shall constitute one and the same
instrument.

IN WITNESS WHEREOF the parties have executed this Agreement on the
day and year first above written.


LMC CAPITAL CORP.

/s/    Philip Cassis
Philip Cassis, President


K-TRONIK INT'L CORP.

/s/  Robert Kim
Robert Kim, President and Director


EIGER TECHNOLOGY CORP.

/s/ Gerry Racicot
Mr. Gerry Racicot, President and Director


ETIFF HOLDINGS, INC.

/s/ Keith Attoe
Mr. Keith Attoe, Secretary and Director