EXHIBIT 2.1

PLAN OF MERGER

THIS
PLAN OF MERGER (the Agreement), entered into this 6th day of January, 2004, by
and among Jacobson Resonance Enterprises, Inc., a corporation organized pursuant to the
laws of the State of Nevada (JRSE) and Dr. Notes, Inc., a corporation
organized pursuant to the laws of the State of Nevada (NOTES).

W   I   T   N   E
   S   S   E   T   H :

WHEREAS,
all the authorized and issued capital stock of NOTES is owned by JRSE; and

WHEREAS,
the Parties agree that it would be in their respective best interests to merge.

N   O   W
       T   H   E   R   E
   F   O   R   E  ,

In
consideration of the representations, warranties, covenants, and agreements herein
contained, which are given by each Party to the other Parties in order to induce them to
enter into this Agreement, and for other good and valuable consideration, the receipt and
adequacy of which is hereby acknowledged, the Parties hereto, each intending to be legally
bound hereby, agree as follows:

ARTICLE I MERGER OF NOTES INTO
JRSE

Section 1.1 Effective
Date.

This
merger shall become effective (Effective Date) on the day set forth in the
Certificates of Merger to be filed with the Secretary of the State of Nevada by the
Parties as soon as practicable after the date this Agreement is signed.

Section 1.1 Merger; Terms
and Conditions Thereof.

(a)       
          On or before or as of or as at the Effective Date, the following shall have been
          done:

| | (i)                 JRSE
and NOTES shall have obtained approval for this Agreement and the           transactions
described herein by their respective Boards of Directors and           Shareholders, if
necessary, pursuant to the applicable provisions of the Laws of           the State of
Nevada;
| | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| | (ii)                 NOTES
shall merge into JRSE, and NOTES shall cease to exist;
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| | (iii)                 JRSE
shall thereupon and thereafter possess, and be the owner of, all the           rights,
privileges, powers, franchises, patents, trademarks, licenses, and other           assets
and accounts receivable of every kind and description of NOTES, and JRSE           shall
be subject to all the restrictions, disabilities, and duties of NOTES with
          respect thereto; and all property, real, personal or mixed, and all debts and
          obligation due to NOTES on whatever account shall be vested in JRSE; and all
          rights of creditors and all liens upon any property of NOTES shall be preserved
          unimpaired; and all debts, liabilities, duties, and obligations of NOTES
          [including obligations of NOTES on account of (x) Stock Subscriptions to which
          NOTES is a Party; (y) Debentures of NOTES; and (z) Stock Conversion obligations
          with respect to Debentures of NOTES], shall henceforth attach to JRSE, and may
          enforced against JRSE to the same extent as if said debts, liabilities, duties,
          and obligations had been incurred or contracted by JRSE;
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| | (iv)                 If,
at any time after the Effective Date, JRSE shall consider or be advised that
          any further assignments or assurances and law or any other acts are necessary
or           desirable (x) to vest, perfect or confirm, of record or otherwise, in JRSE,
          title to and possession of any property or right of NOTES acquired or to be
          acquired by reason of, or in connection with, this Merger, or (y) otherwise to
          carry out the purposes of this Merger, NOTES and its officers and directors
          shall be deemed to have granted to JRSE an irrevocable power of attorney to
          execute and deliver all such proper deeds, assignments, and assurances in law,
          and to do all acts necessary or proper to vest, perfect or confirm title to and
          possession of such property or rights in JRSE addition and otherwise to carry
          out the purposes of this Merger; and the proper officers and directors of JRSE
          are fully authorized in the name of NOTES otherwise to take any and all such
          action(s);
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| | (v)                 NOTESs
$1,000,000.00 Senior Subordinated Convertible Redeemable Debentures           (the NOTES
Debentures), together with authorized but unissued           underlying shares of
NOTESs Common stock, Par Value $0.001 per share (the           NOTES Common
Stock), into which the NOTES Debentures are convertible           from time to
time, shall be converted into identical JRSE debentures (the           JRSE
Debentures), together with authorized but unissued underlying           shares of
Common Stock, Par Value $0.001 per share, of JRSE into which the new           JRSE
Debentures may be converted (the JRSE Common Stock);
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| | (vi)                 All
of the issued and outstanding shares of the Common Stock, Par Value $0.001           per
share, of NOTES held by JRSE prior to this Merger, may, by virtue of this
          Merger, and without any further action of JRSE, be canceled simultaneously with
          the effectiveness of this Merger;
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| | (vii)                 Until
surrendered and exchanged as herein provided, each outstanding certificate
          which, prior to the Effective Date, represented a NOTES security, shall be
          deemed for all corporate purposes to evidence ownership of the appropriate
          number of securities of JRSE into which NOTES security shall have been so
          converted;
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| | (viii)                 Subject
to Sub-section (vi), above, each holder of a certificate representing           issued
and outstanding securities of NOTES immediately prior to the Effective           Date of
the Merger, shall, upon surrender of such certificate to JRSE after the
          Effective Date, be entitled to receive a certificate representing the
          appropriate number of shares of securities of JRSE as described above;
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| | (ix)                 If
any certificate representing a JRSE security is to be issued in a name other
          than that in which the certificate surrendered is registered, it shall be a
          condition of such issuance that the certificate so surrendered shall be
properly           endorsed or otherwise in proper form for transfer and that the person
requesting           such issuance shall either pay to JRSE or its transfer agent any
transfer or           other taxes required by reason of the issuance of certificates
representing a           JRSE security in a name other than that of the registered
holderof the           certificate surrendered, or establish to the satisfaction of JRSE
or its           transfer agent that such tax has been paid or is not applicable; and
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| | (x)                 The
officers and directors of NOTES shall resign their positions.
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ARTICLE II JOINT & COLLECTIVE
REPRESENTATIONS AND WARRANTIES OF THE PARTIES

In
order to induce the other Party to enter into this Agreement, each Party makes the
following representations and warranties to the other Party.

Section 2.1.   Authority.

(a)        Each
Party

| | (i)                 has
full power and authority to enter into, deliver and perform this Agreement;           and
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| | (ii)                 neither
the execution, delivery, consummation or performance of this Agreement
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| | (A)                 requires
the approval or consent of, or notice to, any third party;
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| | (B)                 violates
any law, regulation or agreement to which it is subject; or
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| | (C)                 violates,
conflicts with or would result in the breach or termination of, or           otherwise
give any other contracting party the right to terminate, or constitute           a
default (by way of substitution, novation or otherwise) under the terms of,           any
mortgage, lease, bond, indenture, agreement, franchise or other instrument           or
obligation to which it is a party or by which either of it may be bound.
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Section 2.2.   Due
Organization.

(a)        Each
Party is

| | (i)                 duly
organized, validly existing and in good standing under the laws of its           state of
incorporation;
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| | (ii)                 duly
qualified or otherwise authorized as a foreign corporation to transact           business
and is in good standing under the laws of each other jurisdiction in           which such
qualification is required; and
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| | (iii)                 has
full power and authority to carry on its business as now conducted, and it           is
entitled to own, lease or operate all of its properties and assets wherever
          located.
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Section 2.3.      Truth
of Statements; Completeness of Documents.

(a)       
          All documents, Schedules, Exhibits and other materials delivered or to be
          delivered by or on behalf of each Party to the others in connection with this
          Agreement and the transactions contemplated hereby are to the best of its
          knowledge true and complete;

(b)       
          The information furnished by or on behalf of each Party to the others in
          connection with this Agreement and the transactions contemplated hereby does
          not, to the best of its knowledge, contain any untrue statement of a material
          fact and does not omit to state any material fact required to be stated therein
          or necessary to make the statements therein not false or misleading.

(c)       
          There is no fact known to any of the Parties which has not been disclosed to the
          other Parties in writing which has, or insofar as any such Party can foresee,
          which will have a Material Adverse Effect on any of the other Parties ( The term
          Material Adverse Effect means a fact, event or circumstance which,
          taken as a whole, has had or could reasonably be expected to have a material
          adverse effect on the assets (including intangible assets), business,
          liabilities, operations or conditions, financial or otherwise, of a Party.)

ARTICLE III REPRESENTATIONS AND
WARRANTIES OF NOTES

In
order to induce JRSE to enter into this Agreement, NOTES makes the following
representations and warranties to JRSE.

Section 3.1.
    Capitalization.

(a)       
          The authorized capital of NOTES consists of:

| | (i)                 the
NOTES Shares;
| | -------------------------------------

| | (ii)                 certain
Senior Subordinated Convertible Redeemable Debentures (the NOTES
          Debentures), convertible, from time to time, into authorized but unissued
          shares of NOTES Common Stock, of which no underlying shares of NOTES Common
          Stock have been issued pursuant thereto; and of
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| | (iii)                 no
other Securities.
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(b)       
          All of the outstanding Securities of NOTES have been duly authorized, validly
          issued, and are fully paid and nonassessable.

(c)       
          Other than the Subscription Agreement for the NOTES Convertible Debentures,
          there are no rights, subscriptions, warrants, calls, unsatisfied preemptive
          rights, options or other agreements of any kind to purchase or otherwise to
          receive from NOTES any of the outstanding or authorized but unissued or treasury
          shares of the Securities of NOTES, and no Securities or obligations of any kind
          convertible into such Securities exist in favor of any person, firm or
          corporation.

(d)       
          NOTES does not directly or indirectly own nor has it made any investment in any
          of the capital stock of, or any other proprietary interest in, any other person
          including but not limited to joint ventures and partnerships.

Section 3.2 Completeness
of Basic Corporate Documents.

The
copies of the Articles of Incorporation of NOTES and of the By-Laws of NOTES, and the
stock records of NOTES which will be delivered by the NOTES Stockholders at or prior to
the Closing Date shall be true and complete.

Section 3.3
       Financial Statements; No Undisclosed Liabilities.

(a)       
          The financial statements of NOTES present fairly the financial position, assets,
          liabilities and retained earnings of NOTES as at the dates thereof and the
          revenues, expenses, results of operations, changes in financial position and
          cash flows of NOTES for the periods covered thereby.

(b)       
          The financial statements of NOTES are in accordance with the books and records
          of NOTES, do not reflect any transactions which are not bona fide
          transactions, and do not contain any untrue statement of a material fact or omit
          to state any material fact necessary to make the statements contained therein,
          in light of the circumstances in which they were made, not misleading.

ARTICLE IV REPRESENTATIONS AND
WARRANTIES OF JRSE

In
order to induce the other Parties to enter into this Agreement, JRSE makes the following
representations and warranties to the other Parties.

Section 4.1 Reporting
Company.

JRSE
is required to and does file reports with the SEC pursuant to Section 14 (a) or 15 (d) of
The Securities Exchange Act of 1944, as amended, and JRSE is current with respect to all
reports required to be filed with the SEC.

Section
4.2 Capitalization

(a)       
          The authorized capital of NOTES is as set forth in the latest financial
          statements of JRSE required to be filed with the SEC.

(b)       
          All of the outstanding Securities of JRSE have been duly authorized, validly
          issued and are fully paid and nonassessable.

Section 4.4 Completeness
of Basic Corporate Documents.

The
copies of the Articles of Incorporation of JRSE and of the By-Laws of JRSE, and the stock
records of JRSE which will be delivered by the NOTES Stockholders at or prior to the
Closing Date shall be true and complete.

Section 4.4
      Financial Statements; No Undisclosed Liabilities.

(a)       
          The financial statements of JRSE present fairly the financial position, assets,
          liabilities and retained earnings of JRSE as at the dates thereof and the
          revenues, expenses, results of operations, changes in financial position and
          cash flows of JRSE for the periods covered thereby.

(b)       
          The financial statements of JRSE are in accordance with the books and records of
          JRSE, do not reflect any transactions which are not bona fide
          transactions, and do not contain any untrue statement of a material fact or omit
          to state any material fact necessary to make the statements contained therein,
          in light of the circumstances in which they were made, not misleading.

ARTICLE V ADDITIONAL COVENANTS

In
order to induce the other to enter into this Agreement, the Parties covenant with each
other as follows.

Section 5.1 Conduct of
Business.

From
the date of this Agreement through the Effective Date, the Parties shall conduct their
business in the ordinary course.

Section 5.2
Dissenters Rights.

JRSE
understands that, as a shareholder of NOTES, it may have Dissenters Rights under
Nevada law. However, as the sole shareholder of NOTES, JRSE declares that Dissenters
Rights shall not be demanded prior to or after the Effective Date pursuant to the
provisions of Nevada Law, if any, as to dissenters rights, and by signing this
Agreement, JRSE waives dissenters rights, if any, under Nevada law.

ARTICLE VI CONDITIONS PRECEDENT TO
OBLIGATIONS OF THE PARTIES;
TERMINATION

Section 6.1
      Conditions Precedent to Obligations of JRSE.

The
obligations of JRSE under this Agreement are, at its option, subject to the satisfaction
at the Effective Date of the following conditions precedent:

(a)       
          The representations and warranties of NOTES contained in this Agreement shall
          have been true when made and shall continue to be true at all times after the
          date hereof and as of the Effective Date with the same force and effect as
          though such representations and warranties had been made at and as of the
          Effective Date, subject only to changes permitted by the provisions of this
          Agreement, and, further provided, that such changes will not, together with all
          other events prior to the Closing, result in there being a Material Adverse
          Effect in or to the condition, financial or otherwise, and in the results of
          operations of NOTES; and

(b)       
          No litigation, proceeding, investigation or inquiry shall be pending or
          threatened to set aside the authorization of this Agreement, or to enjoin or
          prevent the consummation of the transactions contemplated hereby, or to enjoin
          or prevent the consummation of the transactions contemplated hereby, or
          involving any of the assets of NOTES, which might materially and adversely
          affect the business or prospects of NOTES.

Section 6.2
      Conditions Precedent to Obligations of NOTES.

The
obligations of NOTES under this Agreement are, at its option, subject to the satisfaction
at the Effective Date of the following conditions precedent:

(a)       
          The representations and warranties of JRSE contained in this Agreement shall
          have been true when made and shall continue to be true at all times after the
          date hereof and as of the Effective Date with the same force and effect as
          though such representations and warranties had been made at and as of the
          Effective Date, subject only to changes permitted by the provisions of this
          Agreement, and, further provided, that such changes will not, together with all
          other events prior to the Closing, result in there being a Material Adverse
          Effect in or to the condition, financial or otherwise, and in the results of
          operations of JRSE; and

(b)       
          No litigation, proceeding, investigation or inquiry shall be pending or
          threatened to set aside the authorization of this Agreement, or to enjoin or
          prevent the consummation of the transactions contemplated hereby, or to enjoin
          or prevent the consummation of the transactions contemplated hereby, or
          involving any of the assets of Industries, which might materially and adversely
          affect the business or prospects of JRSE.

Section 6.3 Securities
Certificates.

At
the Effective Date, each owner and Debenture Holder of NOTES shall receive a certificate
or certificates representing the number of shares of common stock and/or Debentures of
JRSE to which it is entitled.

ARTICLE VII SURVIVAL OF
REPRESENTATIONS AND WARRANTIES

In
order to induce the other to enter into this Agreement, each Party states and undertakes
as follows:

Section 7.1
      Continuous Truth of Representations and Warranties.

The
representations and warranties of the Parties contained in this Agreement were true when
made and, in addition, they shall also be true as of the Effective Date with the same
force and effect as though they had been made at and as of the Effective Date.

Section
7.2 Survival of Representations and Warranties.

The
representations and warranties contained in this Agreement and in any Schedules,
certificates or other documents delivered pursuant hereto shall survive the execution and
delivery hereof and the Effective Date for a period of three (3) years.

Section
7.2 Entire Agreement.

This
Agreement sets forth the entire understanding and agreement between the Parties and
supersedes and replaces any prior understanding, agreement or statement (written or oral)
of intent. No provision of this Agreement shall be construed to confer any rights or
remedies on any person other than the Parties hereto.

ARTICLE VIIITERMINATION

Section 8.1 Events of
Termination.

This
Agreement may be terminated at any time prior to the filing of the Certificate of
Ownership in the office of the Secretary of the States of Nevada:

(a)       
          Mutual consent of NOTES and JRSE;

(b)       
          JRSE, if NOTES has breached any material representation warranty, covenant or
          agreement contained in this Agreement;

(c)       
          NOTES, if JRSE has breached any material representation, warranty, covenant or
          agreement contained in this Agreement;

(d)       
          JRSE, if any legal proceeding is commenced or threatened by any governmental or
          regulatory agency or other person directed against the consummation of the
          transaction or any other transaction under this Agreement; and

(e)       
          NOTES, if any legal proceeding is commenced or threatened by any governmental or
          regulatory agency or other person directed against the consummation of the
          transaction or any other transaction under this Agreement.

Section 8.2 Effect of
Termination.

If
this Agreement shall be terminated as provided in this Article, the Articles of Merger
shall be deemed to have been abandoned and shall be void and of no further effect, without
any liability on the part of any of the parties thereto or the stockholders, directors,
officers, employees or agents of any of them.

ARTICLE IX INDEMNIFICATION

In
order to induce the other to enter into this Agreement, each Party agrees to indemnify the
other as follows. follows:

Section 9.1 Obligation of
NOTES to Indemnify.

Subject
to the limitations on the survival of representations and warranties contained in Article
VII, NOTES, its respective officers, directors and employees shall indemnify, defend and
hold JRSE harmless from and against any losses, liabilities, damages, deficiencies, costs
or expenses (including interest, penalties and reasonable attorneys fees and
disbursements) based upon, arising out of or otherwise due to any material inaccuracy in
or any breach of any representation, warranty, covenant or agreement of NOTES contained in
this Agreement or in any document or other writing delivered pursuant to this Agreement.

Section 9.2 Obligation of
JRSE to Indemnify.

Subject
to the limitations on the survival of representations and warranties contained in Article
VII, JRSE, its respective officers, directors and employees, shall indemnify, defend and
hold NOTES harmless from and against any losses, liabilities, damages, deficiencies, costs
or expenses (including interest, penalties and reasonable attorneys fees and
disbursements) based upon, arising out of or otherwise due to any material inaccuracy in
or any breach of any representation, warranty, covenant or agreement of JRSE contained in
this Agreement or in any document or other writing delivered pursuant to this Agreement.

ARTICLE X MISCELLANEOUS

Section
10.1 Notices.

(a)       
          Any notice, request, instruction or other document required by the terms of this
          Agreement to be given to any other Party hereto shall be in writing and shall be
          given either

| | (i)                 by
telephonic facsimile, in which case notice shall be presumptively deemed to
          have been given at the date and time displayed on the senders
transmission           confirmation receipt showing the successful receipt thereof by the
recipient;
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| | (ii)                 by
nationally recognized courier or overnight delivery service in which the date
          of delivery is recorded by the delivery service, in which case notice shall be
          presumptively deemed to have been given at the time that records of the
delivery           service indicate the writing was delivered to the addressee;
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| | (iii)                 by
United States Mail sent by registered or certified mail, postage prepaid,           with
return receipt requested, in which case notice shall be presumptively           deemed to
have been given at the time that records of the United States Postal           Service
indicate the writing was delivered to the addressee.
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(b)       
          Notice shall be sent:

| | (i)                 If
to NOTES, to:
| | ------------------------------------

| | Dr. Notes, Inc.
4898 Palm Ridge Boulevard
Delray Beach, Florida   33445
Attention: Joseph W. Steffey, President
Telephone Number:                  (561)  279  -  4002
Cell Telephone Number:             (561)  577 -  5457
E-mail:          sagemail2001@yahoo.com
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| | (ii)                 If
to JRSE, to:
| | ------------------------------------

| | Jacobson Resonance Enterprises, Inc.
8200 Jog Road
Suite 100
Boynton Beach, Florida 33437
Attention: Harvey Grossman, President
Telephone Number:         (561) 752  -  4141
Facsimile Telephone Number:        (561) 752  -  3939
E-mail:                            harveylion@yahoo.com
Cell Telephone Number:             (561) 859  - 7410
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with
a copy (which shall not constitute notice) to:

| | Michael Paige, Esq.
Jackson & Campbell, P.C.
One Lafayette Center, South Tower
1120 - 20th Street, N.W.
Washington, DC 20036-3437
Telephone Number:                  (202) 457-1600
Facsimile Telephone Number:        (202) 457-1678
        and
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with a
copy (which shall not constitute notice) to:

| | Guy K. Stewart, Jr., Esq.
1701 South Flagler Drive
Number 1408
West Palm Beach, Florida 33401
Telephone Number:                  (561) 6510  -  1810
Facsimile Telephone Number:        (561) 6510  -  3888
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| | (iii)                 or
to such other address as a Party may have specified in writing to the other
          Parties using the procedures specified above in this Section.
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Section
10.2 Assignment and Amendment.

This
Agreement shall not be assignable by any Party, and shall not be altered or otherwise
amended except pursuant to a writing executed by all of the Parties hereto.

Section 10.3 Severability.

If
any provision of this Agreement, or the application of any such provision to any person or
circumstance, shall be held invalid by a court or tribunal of competent jurisdiction, the
remainder of this Agreement, or the application of such provision to persons or
circumstances other than those as to which it is held invalid, shall not be affected
thereby.

Section 10.4.
    Counterparts.

This
Agreement may be executed in any number of counterparts, each of which shall be deemed an
original, but all of which together shall constitute a single instrument. It shall not be
necessary that any counterpart be signed by all of the Parties hereto.

Section
10.5 Variation in Pronouns.

All
pronouns and any variations thereof shall be deemed to refer to the masculine, feminine or
neuter, singular or plural, as the identity of the person or persons or entity or entities
may require.

Section
10.6 Indulgences, Etc.

Neither
the failure nor any delay on the part of any Party to exercise any right, remedy, power or
privilege under this Agreement shall operate as a waiver thereof, nor shall any single or
partial exercise of any right, remedy, power or privilege preclude any other or further
exercise of the same or of any other right, remedy, power or privilege with respect to any
occurrence be construed as a waiver of such right, remedy, power or privilege with respect
to any other occurrence. No waiver shall be effective unless it is in writing and is
signed by the Party asserted to have granted such waiver.

Section
10.7 Exhibits and Schedules.

All
Exhibits and Schedules attached hereto are incorporated by reference into, and made a part
of, this Agreement.

Section
10.8 Headings.

The
Article and Section headings are for convenience only; they form in part of this Agreement
and shall not affect its interpretation.

Section 10.9      Choice
of Law, Venue, Arbitration, Waiver of Jury Trial.

(a)       
          This Agreement and all questions relating to its validity, interpretation,
          performance and enforcement (including, without limitation, provisions
          concerning limitations of actions), shall be governed by and construed in
          accordance with the laws of the State of Florida, notwithstanding any
          conflict-of-laws doctrines of such state or other jurisdiction to the contrary,
          and without the aid of any canon, custom or rule of law requiring construction
          against the draftsman.

(b)       
          The Parties hereby mutually waive trial by jury

| | IN
THAT CONNECTION, EACH OF THE PARTIES WAIVES THE RIGHT TO A TRIAL BY JURY IN ANY DISPUTE IN
CONNECTION WITH OR RELATING TO THIS AGREEMENT, ANY RELATED AGREEMENT OR ANY MATTERS
DESCRIBED OR CONTEMPLATED HEREIN OR THEREIN, AND AGREES TO TAKE ANY AND ALL ACTION
NECESSARY OR APPROPRIATE TO EFFECT SUCH WAIVER.
| | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

(c)       
          The Parties hereto irrevocably agree and consent that all disputes concerning
          this Agreement or any claim or issue of any nature whatsoever (whether brought
          by the Parties hereto) arising from or relating to this Agreement or to the
          corporate steps taken to enter into it (including, without limitation, claims
          for alleged fraud, breach of fiduciary duty, breach of contract, tort, etc.)
          which cannot be resolved within reasonable time through discussions between the
          opposing entities, shall be resolved solely and exclusively by means of
          arbitration to be conducted in Boynton Beach, Florida, which arbitration will
          proceed in accordance with the rules of the Arbitration then in force in Boynton
          Beach, Florida, for resolution of commercial disputes.

In
addition, the Parties waive, to the maximum extent permitted by law, any objection,
including any objection based on forum non conveniens, to the bringing of any such
proceeding in such forum.

(d)       
          The Arbitrators themselves shall have the right to determine and to arbitrate
          the threshold issue of arbitrability itself, the decision of the Arbitrators
          shall be final, conclusive, and binding upon the opposing entities, and a
          judgment upon the award may be obtained and entered in any federal or state
          court of competent jurisdiction; and

(e)       
          Attorneys Fees. Each Party involved in litigation or arbitration shall be
          responsible for its own costs and expenses of any litigation or arbitration
          proceeding, including its own attorneys fees (for any litigation,
          arbitration, and any appeals).

In
Witness Whereof, the undersigned Parties have executed this Agreement as of the date first
set forth above.

| | JRSE:
Jacobson Resonance Enterprises, Inc.
By: /s/ Harvey Grossman
Harvey Grossman, President
NOTES:
Dr. Notes, Inc.
By: /s/ Joseph Steffey
Joseph W. Steffey, President
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