Exhibit
      10.23

      

    
      
        	 	
                BPO
                  Management Services

                1200
                  - 330 Portage Ave.

                Winnipeg,
                  MB R3C 0C4

                Tel:
                  204.957.1885

                Fax:
                  204.989-0317

                www.adapsys.ca

                


                ISO
                  9001 Certified

              


      

    

     

    February
      28, 2007

    


     

    James
      Buchanan

    James
      Buchanan, Arlene Buchanan and 

    John
      Davidson as trustees to The Buchanan Family Trust

    Arlene
      Buchanan

    c/o
      Novus
      Imaging Solutions Inc.

    1741
      Wellington Avenue

    Winnipeg,
      Manitoba

    R3H
      0G1

     

    Attention:
      Mr. James Buchanan

     

    Dear
      Jim:

     

    
      	
              Re:

            	
              Stock
                Purchase Agreement made September 22, 2006 between BPO Management
                Services, Inc. (“BPOMS” or the “Buyer”), Novus Imaging Solutions Inc.
                (“Company”) and the addressees of this letter (the “Sellers”) (the “Stock
                Purchase Agreement”)

            
	
            	
            


    

    


    This
      letter is in furtherance to our recent discussions regarding BPOMS’ progress in
      arranging financing for certain strategic acquisitions and the payments owing
      to
      you under the Stock Purchase Agreement. I have outlined to you the current
      status of the financing process and the anticipated closing. If you have any
      further questions in this regard, please let Patrick Dolan, Jim Cortens or
      me
      know.

     

    Based
      on
      those discussions, we have agreed to extend the date for payments under the
      Stock Purchase Agreement. (Capitalized terms used in this letter which are
      not
      defined herein will have the same meanings as in the Stock Purchase
      Agreement.)

     

    Accordingly,
      this letter will confirm that the Stock Purchase Agreement will be amended
      such
      that the $200,000 instalment of the Cash Purchase Price and the $767,073
      instalment (which includes both the $500,000 portion of the Cash Purchase Price
      and the price increase of $267,073 to reflect the amount by which Current Assets
      exceeded Current Liabilities as of Closing) will be paid on the earlier of
      the
      date of completion of the Financing and April 30, 2007. All other terms of
      the
      Stock Purchase Agreement will remain the same, including the provision that
      interest at 9% per annum will continue to run on the $967,073 instalment from
      January 1, 2007. 

     

    
      
         

      

      
         

        
          

        

      

      
         

      

    

     

      

     

    To
      confirm your agreement with the foregoing, would you please sign and return
      a
      copy of this letter. Thank you for your cooperation.

     

    Regards.

     

    


     

    Brian
      Meyer

     

    cc:
      John
      Davidson

    


     

    ACCEPTED
      AND AGREED:

    


     

    _____________________________________

    James
      Buchanan on behalf of all Sellers

     

    
      
         

      

      
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