Document:

Exhibit 10.21

                            PATENT SECURITY AGREEMENT

      ThIS PATENT SECURiTY AGREEMENT, dated as of ________, 2003 by and between,
COMPLIANCE   SYSTEMS   CORPORATION   ("CSC"),  a  Delaware   corporation,   CALL
COMPLIANCEUCOM,  INC.,  ("Grantor"),  a Delaware  corporation  and  wholly-owned
subsidiary of CSC, in favor of the several persons and/or entities identified on
Schedule A hereto (collectively, the "Lenders" and each a "Lender").

                                    RECITALS

      WHEREAS,  CSC seeks to raise up to $1,500,000 in gross  proceeds  ("Loan")
through the sale of units  consisting of $30,000  principal amount of 9% Secured
Promissory  Notes  ("Notes"  and  individually,  each a "Note") and  Warrants to
purchase an aggregate of 20,000 shares of non-voting Class B Common Stock, $.001
par value per share, of CSC ("Class B Common Stock"),  in a non-public  offering
pursuant to  Regulation  D  promulgated  under the  Securities  Act of 1933,  as
amended ("Private Offering").

      WHEREAS,  it is intended that the proceeds of the Private Offering will be
applied,  among other purposes,  to fund the working capital requirements of CSC
and each of its wholly-owned subsidiaries,  including the Grantor (collectively,
the  "Subsidiaries";   hereinafter,  CSC  and  all  of  the  Subsidiaries  shall
collectively be referred to as the "Company");

      WHEREAS,  the Lenders have  required  that the Grantor  grant to Lenders a
first priority security interest in certain of its assets;

      WHEREAS,  the Grantor owns the patent and provisional  patent  application
listed on Schedule B hereto;

      WHEREAS, the Grantor desires to mortgage, pledge and grant to Lenders, for
the  benefit of  Lenders,  a security  interest  in all of its right,  title and
interest in, to and under the Collateral (as hereinafter defined), including the
patent and  provisional  patent  application  listed on the attached  Schedule B
together with any continuation,  divisionals,  renewal or extension thereof,  to
secure the payment of the Obligations;

      WHEREAS,  it is a condition  precedent to the obligation of the Lenders to
make the Loan to CSC, that Grantor execute this Agreement;

<PAGE>

      1. Defined Terms.  Unless otherwise  defined herein,  terms which are used
herein  are so used as so  defined,  and the  following  terms  shall  have  the
following meanings:

            "Collateral"  has the  meaning  assigned  to it in Section 2 of this
Security Agreement.

            ~Obligations"  means  obligations  secured hereby and shall include:
(a) loans to be made in connection with the Private Offering as evidenced by one
or more  promissory  notes payable to the order of the Lenders that shall be due
and  payable  as set  forth  in  such  promissory  notes,  and any  renewals  or
extensions  thereof,  (b) all future advances made by Lender for taxes,  levies,
insurance  and  preservation  of the  Collateral,  if any,  and  all  reasonable
attorney's  fees,  court costs and  expenses of  whatever  kind  incident to the
collection of any said indebtedness or other obligations and the enforcement and
protection of the security interest created hereby.

            "Patents"  means  all types of  exclusionary  or  protective  rights
granted (or  applications  therefor) for  inventions in any country of the world
(including,  without limitation,  letters patent, plant patents, utility models,
breeders' right  certificates,  inventor's  certificates  and the like), and all
reissues  and   extensions   thereof  and  all  divisions,   continuations   and
continuations-in-part thereof.

            "Patent  License" means all agreements  material to the operation of
the Company's business,  whether written or oral,  providing for the grant by or
to the Company of any right to manufacture, use or sell any invention covered by
a Patent, including,  without limitation,  any thereof referred to in Schedule B
hereto.

            "Patent Rights" means the Patents and Patent  applications listed in
Schedule B and any continuations or divisionals thereof or improvements therein.

            "Security  Agreement"  means  this  Patent  Security  Agreement,  as
amended, supplemented or otherwise modified from time to time.

            "UCC"  means  the  Uniform  Commercial  Code as from time to time in
effect in the State of New York.  2. Grant of Security  Interest.  As collateral
security for the prompt and complete  payment and performance  when due (whether
at the stated maturity, by acceleration

<PAGE>

and to the  following  property  acquired by Grantor  which  Grantor now has any
right, title or interest (collectively, the "Collateral");

            (I) The Patent Rights;

            (ii) all Patent Licenses for the Patent Rights;

      3.   Representations  and  Warranties   Concerning   Trademarks.   Grantor
represents  and warrants  that  Schedule B hereto  includes all of the Grantor's
registered Patents and Patent Licenses owned by Grantor in its own name that are
material to the businesses of the Company as of the date hereof.  To the best of
the  Grantor's  knowledge,   each  Patent  is  valid,   subsisting,   unexpired,
enforceable  and has not been  abandoned.  No holding,  decision or judgment has
been  rendered  by any  governmental  authority  which  would  limit,  cancel or
question the validity of any material Patent. No action or proceeding is pending
(i)  seeking to limit,  cancel or  question  the  validity  of any Patent or the
Grantor's  ownership  thereof or (ii)  which,  if  adversely  determined,  would
reasonably  be  likely  to have a  material  adverse  effect on the value of any
Patent.

      4.  Covenants.  Grantor  covenants and agrees with Lenders that,  from and
after the date of this  Security  Agreement  until the  Obligations  are paid in
full:

            (a)  Further  Documentation.  From time to `time,  upon the  written
      request of Robert P.  Reiner,  as  representative  for and  nominee of the
      several  Lenders,  or any  duly  appointed  successor  thereof  ("Lenders'
      Representative"),  and at the sole  expense of Grantor,  the Grantor  will
      promptly  and duly  execute  and  deliver  such  further  instruments  and
      documents  and take such  further  action as Lenders'  Representative  may
      reasonably  request for the purpose of  obtaining or  preserving  the full
      benefits of this  Security  Agreement  and of the rights and powers herein
      granted,  including,  without  limitation,  the filing of any financing or
      continuation  statements under the UCC in effect in any jurisdiction  with
      respect  to the liens  created  hereby.  Grantor  also  hereby  authorizes
      Lenders'  Representative  to .file  any  such  financing  or  continuation
      statement  without the  signature  of Grantor to the extent  permitted  by
      applicable  law.  A carbon,  photographic  or other  reproduction  of this
      Security Agreement shall be sufficient as a financing statement for filing
      in any jurisdiction.

            (b) Limitation on Lien on Collateral. Grantor will not create, incur
      or permit  to exist,  will take all  commercially  reasonable  actions  to
      defend  the  Collateral  against,  and will take such  other  commercially
      reasonable  action as is necessary  to remove,  any lien or claim on or to
      the Collateral,  other than (i) the liens created  hereby,  (ii) the liens
      created pursuant to a certain Subordinated Security Agreement of even date
      herewith  by and  among the  Grantor,  CSC and the  several  Subordinating
      Lenders  set forth  therein  and (iii)  any  liens  that may be  permitted
      pursuant  to the Notes and  except as may be  included  in sale lease back
      agreements relating to any now or acquired equipment and property or is

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<PAGE>

subordinate to this Agreement, and will take all commercially reasonable actions
to  defend  the  right,  title  and  interest  of  Lenders  in and to any of the
Collateral against the claims and demands of all persons whomsoever.

            (C)  Limitations on  Dispositions  of  Collateral.  Grantor will not
sell, transfer, or otherwise dispose of any of the Collateral, or attempt, offer
or  contract  to do so except as  permitted  in the Notes.  Nothing in the above
shall be understood to prevent  Grantor or CSC from licensing or otherwise using
the Patent rights or the inventions  disclosed  therein in the normal conduct of
their respective businesses.

            (d) Notices.  Grantor will advise Lenders' Representative  promptly,
in reasonable  detail,  at its address set forth in this Agreement,  of any lien
(other than liens  created or  permitted  hereby or under the Notes on) or claim
asserted against the Patents.

            (e) Patents.

            (iii) Grantor  knowingly will not, except with respect to any Patent
      that Grantor shall reasonably determine is of immaterial economic value to
      Grantor or otherwise  reasonably  determines so to do, do any act, or omit
      to do any act, whereby any Patent may become abandoned or dedicated to the
      public. Nothing in this paragraph will require CSC or Grantor to undertake
      litigation  to  defend  any  part of the  Patent  Rights  or to  appeal  a
      determination by an examining attorney in any Patent Office.

            (iv) Grantor will promptly  notify Lender if it knows, or has reason
      to know, that any application  relating to any Patent may become abandoned
      or  dedicated,  or of any adverse  determination  or material  development
      (including,   without   limitation,   the  institution  of,  or  any  such
      determination  or  development  in, any  proceeding  in the United  States
      Patent  and  Trademark  office or any court or  tribunal  in any  country)
      regarding the  Grantor's  ownership of any Patent or its right to register
      the same or to keep and maintain the same.

            (v) Whenever  CSC and Grantor  either by  themselves  or through any
      agent, employee,  licensee or designee,  shall file an application for any
      Patent with the United States Patent and Trademark  Office, or any similar
      office of agency in any other country or any political subdivision thereof
      for an  invention  falling  within the Patent  Rights,  the Grantor  shall
      report such filing to Lenders'  Representative  within five  business days
      after the last day of the fiscal quarter in which such filing occurs. Upon
      request of Lenders' Representative,  the Grantor shall execute and deliver
      any and all reasonably necessary agreements,  instruments,  documents, and
      papers  as  Lenders'  Representative  may  request  to  evidence  Lender's
      security interest in any newly filed Patent

<PAGE>

            LVI)  UIDILWI,  t~XCepI~  WIW I~Sp~U~ W DF1~ ~DW[1L  LI1T~  UIDE1LUF
      SLIDIL  reasonably  determine is of immaterial  economic value to it or it
      otherwise reasonably determines not to so do, will take all reasonable and
      necessary steps, including,  without limitation, in any proceedings before
      any  tribunal,  office or agency in any  other  country  or any  political
      subdivision  thereof,  to maintain and pursue each  application  (and,  if
      possible,  to obtain the relevant  registration or Patent) and to maintain
      each Patent,  including,  without  limitation,  filing of applications for
      renewal,  affidavits  of  use  and  affidavits  of  incontestability  when
      appropriate.  Nothing in this  paragraph  will  require  CSC or Grantor to
      undertake  litigation to defend any part of the Patent Rights or to appeal
      a determination by an examining attorney in any Patent Office.

            (vii) In the  event  Grantor  knows or has  reason  to know that any
      Patent included in the Collateral is infringed, misappropriated or diluted
      by a third  party,  Grantor  shall take such other  actions as the Grantor
      shall reasonably deem appropriate  under the  circumstances to protest the
      unauthorized use of such Patent.

      5. Lenders' Representative's Appointment as Attorney-in-Fact.

            (a)  Powers.  Grantor  hereby  irrevocably  constitute  and  appoint
      Lenders' Representative,  with full power of substitution, as its true and
      lawful  attorney-in-fact  with full irrevocable power and authority in the
      place and stead of the  Grantor  and in the name of the  Grantor or in its
      own  name,  from  time  to time  after  the  occurrence,  and  during  the
      continuation  of, an Event of Default (as  hereinafter  defined),  for the
      purpose of carrying out the terms of this Security Agreement,  to take any
      and all  appropriate  action  and to  execute  any and all  documents  and
      instruments  which may be reasonably  necessary or desirable to accomplish
      the  purposes  of this  Security  Agreement,  and,  without  limiting  the
      generality  of  the   foregoing,   the  Grantor   hereby  gives   Lenders'
      Representative, on behalf of Lenders the power and right, on behalf of the
      Grantor without notice to or assent by the Grantor, to do the following:

            (i) in the case of any  Collateral,  in the name of the  Grantor  or
      otherwise,  to take  possession  of and  endorse  and  collect any checks,
      drafts, notes,  acceptances or other instruments for the payment of moneys
      due under,  or with respect to, any Collateral and to file any claim or to
      take any  other  action  or  proceeding  in any  court of law or equity or
      otherwise  deemed  appropriate by Lender for the purpose of collecting any
      and all such moneys due with respect to such Collateral whenever payable;

            (ii) to pay or  discharge  taxes  and  liens  levied or placed on or
      threatened against the Collateral,  to effect any repairs or any insurance
      called for by the terms of this Security  Agreement and to pay all or part
      of the premiums therefor

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<PAGE>

            (iii) (a) to direct any party  liable for any  payment  under any of
      the  Collateral to make payment of any and all monies due or to become due
      thereunder   directly   to   Lenders'   Representative   or  as   Lenders'
      Representative  shall direct,  (b) to ask or demand for, collect,  receive
      payment of and receipt for, any and all moneys,  claims and other  amounts
      due or to  become  due at any time in  respect  of or  arising  out of any
      Collateral,  (c) to sign and  endorse  any  invoices,  freight  or express
      bills,  bills of lading,  storage or  warehouse  receipt,  drafts  against
      debtors,  assignments,  verifications,  notices  and  other  documents  in
      connection with any of the  Collateral,  (d) to commence and prosecute any
      suits,  actions  or  proceedings  at law or in  equity  in  any  court  of
      competent  jurisdiction  to collect the Collateral or any portion  thereof
      and to enforce any other right in respect of any Collateral, (e) to defend
      any suit, action or proceeding brought against the Grantor with respect to
      any Collateral,  (f) to settle,  compromise or adjust any suit,  action or
      proceeding   described  in  the  proceeding   clause  and,  in  connection
      therewith,  to give such discharges or releases as Lenders' Representative
      may deem appropriate,  and (g) generally,  to sell,  transfer,  pledge and
      makeany  agreement  with  respect  to or  otherwise  deal  with any of the
      Collateral as fully and completely as though Lenders'  Representative were
      the absolute  owner thereof for all purposes,  and to do, at the Grantor's
      expense,  at any time,  or from time to time,  all acts and  things  which
      Lenders'  Representative  deems necessary to protect,  preserve or realize
      upon the  Collateral  and the liens of Lenders  thereon  and to effect the
      intent of this Security  Agreement,  all as fully and  effectively  as the
      Grantor might do.

      This power of attorney is a power  coupled  with an interest  and shall be
      irrevocable  until the  Obligations  shall  have been paid in full or this
      Security Agreement shall have been terminated.

            (b) Other Powers.  Grantor also authorizes Lenders'  Representative,
      at any time and from time to time, to execute, in connection with any sale
      provided for in Section 8 hereof,  any endorsements,  assignments or other
      instruments of conveyance or transfer with respect to the Collateral.

            (c) No Duty on the Part of Lender.  The powers conferred on Lenders'
      Representative  hereunder  are  solely to  protect  the  interests  of the
      Lenders in the  Collateral  and shall not  impose  any duty upon  Lenders'
      Representative to exercise any such powers.  Lenders' Representative shall
      be accountable  only for amounts that it actually  receives as a result of
      the  exercise  of such  powers,  and  neither it nor any of its  partners,
      officers,  directors,  employees  or agents  shall be  responsible  to the
      Grantor  for any act or  failure  to act  hereunder,  except for their own
      gross negligence or willful misconduct or failure to comply with mandatory
      provisions of applicable law.

      6. Performance by Lenders'  Representative  of Grantor's  Obligations.  If
Grantor fails to perform or comply with any of its agreements  contained  herein
and  Lenders'  Representative,  as  provided  for by the terms of this  Security
Agreement, shall

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<PAGE>

itself perform or comply,  or otherwise  cause  performance or compliance,  with
such agreement,  the expenses of Lenders'  Representative incurred in connection
with such  performance  or  compliance,  together with  interest  thereon at the
highest  default rate  provided in the Note,  shall be payable by the Grantor to
Lenders'  Representative  on demand  and shall  constitute  Obligations  secured
hereby.

      7.  Proceeds.  It is agreed  that if an event of default  shall occur with
respect to the Loan,  as defined in Section 6 of the Notes  ("Event of Default")
and is continuing and is not cured during the applicable  grace period under the
Notes (a) all Proceeds received by Grantor  consisting of cash, checks and other
cash equivalents  shall be held by the Grantor in trust for Lenders,  segregated
from other  funds of the  Grantor,  and  shall,  forthwith  upon  receipt by the
Grantor, be turned over to Lenders' Representative in the exact form received by
Grantor (duly endorsed by Grantor to Lenders' Representative,  if required), and
(b) any and all such  Proceeds  received  by Lenders  (whether  from  Grantor or
otherwise)  shall  promptly  be applied by Lenders'  Representative  against the
Obligations  (whether matured or unmatured),  such application to be in pro rata
among the Lenders.  Any balance of such Proceeds remaining after the Obligations
shall have been paid in full shall be paid over to Grantor or to whomsoever  may
be lawfully entitled to receive the same.

      8. Remedies.  If an Event of Default shall occur and be continuing and has
not been cured during the  applicable  grace  period  under the Notes,  Lenders'
Representative,  may exercise on behalf of the Lenders, in addition to all other
rights and remedies  granted to it in this  Security  Agreement and in any other
instruments or agreement  securing,  evidencing or relating to the  Obligations,
all rights and remedies of a secured party under the UCC.  Without  limiting the
generality of the foregoing, Lenders' Representative,  on behalf of the Lenders,
without   demand  of  performance   or  other  demand,   presentment,   protest,
advertisement  or notice of any kind (except any notice required by law referred
to below) to or upon Grantor or any other person (all and each of which demands,
defenses,   advertisements   and  notices  are  hereby  waived),   may  in  such
circumstances  forthwith  collect,  receive,  appropriate  and realize  upon the
Collateral,  or any part thereof, and/or may forthwith sell, lease, assign, give
option  or  options  to  purchase,  or  otherwise  dispose  of and  deliver  the
Collateral or any part thereof (or, contract to do any of the foregoing), in one
or more parcels at public or private  sale or sales,  at any office of Lender or
elsewhere  upon such terms and  conditions as it may deem  advisable and at such
prices as it may deem best, for cash or on credit or on future delivery  without
assumption  of any  credit  risk.  Lenders'  Representative's,  on behalf of the
Lenders, shall have the right upon any such public sale or private sale, and, to
the extent permitted by law, to purchase the whole or any part of the Collateral
so sold, free of any rights or equity of redemption in the Grantor,  which right
or equity is hereby  waived or released.  Grantor  further  agrees,  at Lenders'
Representative's  request,  to assemble the  Collateral and make it available to
Lenders'  Representative (as applicable) at places which Lenders' Representative
shall  reasonably  select,  whether  at the  Grantor's  premises  or  elsewhere.
Lenders'  Representative shall, on behalf of the Lenders, apply the net proceeds
of any such

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<PAGE>

collection,  recovery,  receipt,  appropriation,   realization  or  sale,  after
deducting all  reasonable  costs and expenses of every kind incurred  therein or
incidental  to the care or  safekeeping  of any of the  Collateral or in any way
relating  to the  Collateral  or the  rights of  Lenders  hereunder,  including,
without limitation, reasonably attorneys' fees and disbursements, to the payment
in whole or in part of the  Obligations,  pro rata among the  Lenders,  and only
after such application and after the payment by Lenders'  Representative  of any
other amount required by any provisions of law,  including,  without limitation,
Section  9-504(1)(c)  of the UCC, need Lenders'  Representative  account for the
surplus,  if any,  to the Grantor To the extent  permitted  by  applicable  law,
Grantor waives all claims,  damages and demands it may require against  Lenders'
Representative  on behalf of the  Lenders,  or any  Lender,  arising  out of the
exercise by it/them of any rights hereunder. If any notice of a proposed sale or
other  disposition of Collateral  shall be required by law, such notice shall be
deemed reasonable and proper if given at least 10 days before such sale or other
disposition.  Grantor shall remain liable for any  deficiency if the proceeds of
any sale or other  disposition  of the Collateral  are  insufficient  to pay the
Obligations and the fees and disbursements of any attorneys employed by Lenders'
Representative to collect such deficiency.

      9. Limitation on Duties  Regarding  Preservation  of Collateral.  Lenders'
Representatives sole duty with respect to the custody,  safekeeping and physical
preservation of the Collateral in its possession, under Section 9-207 of the UCC
or  otherwise,  shall  be to  deal  with  it in  the  same  manner  as  Lenders'
Representative  would deal with similar  property  for its own account.  Neither
Lenders' Representative nor any of its partners, directors,  officers, employees
or agents shall be liable for failure to demand,  collect or realize upon all or
any part of the  Collateral  or for any  delay in doing so or shall be under any
obligation to sell or otherwise  dispose of any  Collateral  upon the request of
the Grantor or otherwise.

      10.  Powers  Coupled with an  Interest.  All  authorizations  and agencies
herein  contained  with respect to the  Collateral  are  irrevocable  and powers
coupled with an interest.

      11.  Severability.  Any  provision  of this  Security  Agreement  which is
prohibited or unenforceable in any jurisdiction  shall, as to such jurisdiction,
be ineffective to the extent of such  prohibition  or  unenforceability  without
invalidating  the  remaining  provisions  hereof,  and any such  prohibition  or
unenforceability   in  any   jurisdiction   shall  not   invalidate   or  render
unenforceable such provision in any other jurisdiction.

      12.  Paragraph  Headings.  The  paragraph  headings  used in this Security
Agreement  are for  convenience  of  reference  only and are not to  affect  the
construction  hereof or to be taken  into  consideration  in the  interpretation
hereof.

      13. No Waiver~ Cumulative Remedies. Lender shall not by any act (except by
a written instrument pursuant to Section 14 hereof), delay, indulgence, omission
or

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<PAGE>

otherwise  be deemed to have  waived  any right or remedy  hereunder  or to have
acquiesced  in any  default  or Event of  Default or in any breach of any of the
terms  and  conditions  hereof.  No  failure  to  exercise,  nor  any  delay  in
exercising,  on the part of Lender or Lenders' Representative,  any right, power
or privilege  hereunder shall preclude any other or further  exercise thereof or
the  exercise  of any other  right,  power or  privilege.  A waiver by Lender or
Lenders'  Representative  of any right or remedy hereunder on any occasion shall
not be construed  as a bar to any right or remedy  which Lender would  otherwise
have on any future  occasion.  The  rights  and  remedies  herein  provided  are
cumulative, may be exercised singly or concurrently and are not exclusive of any
rights or remedies provided by law.

      14.  Waivers and Amendment;  Successors and Assigns.  None of the terms or
provisions of this Security  Agreement may be waived,  amended,  supplemented or
otherwise  modified except by a written  instrument  executed by the Grantor and
Lenders or Lenders'  Representative on behalf of the Lenders,  provided that any
provision  of this  Security  Agreement  may be waived  by  Lender  or  Lenders'
Representative  on  behalf of the  Lenders  in a  written  letter  or  agreement
executed  by  Lender  or  by  telex  or  facsimile  transmission  from  Lenders'
Representative. This Security Agreement shall be binding upon the successors and
assigns of the Grantor and shall inure to the benefit of each of the Lenders and
their respective successors and assigns.

      15. Notices.  All notices,  requests and demands to or upon the Grantor or
Lender or  Lenders'  Representative  to be  effective  shall be in writing or by
telecopy  or telex and unless  otherwise  expressly  provided  herein,  shall be
deemed to have been duly given or made when  delivered by hand,  or, in the case
of mail,  five days after  deposit in the postal  system,  first  class  postage
prepaid,  or, in the case of telecopy notice,  confirmation of receipt received,
or, in the case of telex notice, when sent, answer back received, addressed to a
party at the  address  provided  for such  party in the  Subscription  Agreement
executed and delivered in connection with the Private Placement.

      16.  Governing  Law.  This  Security  Agreement  shall be governed by, and
construed and interpreted in accordance  with, the laws of the State of New York
applicable to contracts to be wholly performed in such State.

      `17.  Counterparts.  This  Agreement  may be  executed  in any  number  of
counterparts   and  by   different   parties  to  this   Agreement  in  separate
counterparts,  each of which when so executed  shall be deemed to be an original
and all of which taken together shall constitute one and the same Agreement.

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<PAGE>

      IN WITNESS WHEREOF, the parties hereto have caused this Security Agreement
to be duly executed and delivered as of the date first above written.

                                    GRANTOR:

                                    CALL COMPUANCE.COM, INC.

                                       By:
                            Dean Garfinkel, Chairman

                         COMPLIANCE SYSTEMS CORPORATION

                                       By:
                            Dean Garfinkel, Chairman

                                    LENDERS:

                                    Robert P. Reiner, Lenders' Representative

                                       9Exhibit 10.22

March 9, 2004

Mr. Thomas Beahn
eMeritus Communications Inc.
1600 Viceroy Drive
Dallas, TX  75235

                                LETTER AGREEMENT

Dear Tom:

By letter dated November 18th, 2003, Call Compliance, Inc. (CCI) invoked its
termination rights under Paragraph 7 of the September 17th, 1998 TeleBlock(R)
provisioning agreement (the "Agreement") between it and eMeritus Communications,
Inc. (eMeritus). This Agreement is, accordingly, set to expire as of March 13th,
2004.

In consideration of the good faith negotiations currently under way between CCI
and eMeritus and the mutual promises made by CCI and eMeritus to continue to
work in good faith to enter into a new TeleBlock(R) provisioning agreement, CCI
and eMeritus hereby agree:

1.    that upon execution of this Letter Agreement by both parties prior to
      March 13th, 2004, CCI's November 18th, 2003 termination notice is hereby
      rescinded;

2.    that the March 13th, 2004 termination date of the Agreement shall be
      extended by sixty (60) days to May 12th, 2004.

3.    that as of March 1, 2004, the compensation schedule for payments by
      eMeritus to CCI for all "existing" eMeritus TeleBlock(R) users (defined as
      those customers that have made use of the eMeritus TeleBlock(R) platform
      within the twelve (12) month period prior to March 1, 2004) shall be as
      follows:

<PAGE>

4.    that the term "dip" as used in the above compensation schedule and
      throughout this letter agreement refers to all call attempts made by
      eMeritus customers with the TeleBlock(R) feature, regardless of whether
      such calls are completed or not completed, blocked or not blocked.

5.    that as of March 1, 2004, the compensation schedule for all "new" eMeritus
      TeleBlock(R) users ("new" user defined as those eMeritus customers that
      have not made use of the eMeritus TeleBlock(R) platform within the twelve
      (12) month period prior to March 1, 2004) shall be billed at the per dip
      rate.

6.    that the sixty (60) day extension agreed to herein with regard to the
      Agreement shall automatically expire upon the end of this 60 day extension
      period, and neither party shall be required to provide any notice, advance
      or otherwise, with regard to this termination.

7.    that all terms and conditions in the original Agreement other than
      compensation and termination as reflected herein, shall remain in force
      during this sixty (60) day extension.

By signing below, the parties agree to this Letter Agreement's terms effective
on the date of the last signature below. This Agreement may be executed in
counterparts and a facsimile copy bearing the signature of a party shall be the
same for all purposes as an original.

ACCEPTED AND AGREED TO:

Call Compliance, Inc.                    eMeritus Communications

BY: _____________________________        BY: ______________________________
    Dean Garfinkel        Date               Thomas Beahn           Date

<PAGE>

April 23, 2004

Mr. Richard Vestal
eMeritus Communications Inc.
1600 Viceroy Drive
Dallas, TX  75235

                 LETTER AGREEMENT: EXTENSION OF TERMINATION DATE

Dear Richard:

By letter dated March 9th, 2004, Call Compliance, Inc. (CCI) and eMeritus
Communications (eMeritus) extended the termination date of their September 17th,
1998 TeleBlock(R) provisioning agreement (the "Provisioning Agreement.") By the
terms of the March 9th, 2004 Letter Agreement, the termination date of the
Provisioning Agreement was extended from March 13th, 2004 to May 12th, 2004.

In consideration of the continued good faith negotiations under way between CCI
and eMeritus and the mutual promises made by CCI and eMeritus to continue to
work in good faith to enter into a new TeleBlock(R) provisioning agreement, CCI
and eMeritus hereby agree:

1.    that the current May 12th, 2004 termination date of the Provisioning
      Agreement shall be extended to May 31st, 2004;

2.    that the compensation schedule outlined in the March 9th, 2004 Letter
      Agreement shall remain in full force and effect until May 31st, 2004;

3.    that the extension agreed to herein with regard to the Provisioning
      Agreement shall automatically expire on May 31st, 2004, and that neither
      party shall be required to provide any notice, advance or otherwise, with
      regard to this termination;

4.    that all the terms and conditions in the original Provisioning Agreement,
      other than those modified herein, shall remain in full force and effect
      until May 31st, 2004.

By signing below, the parties agree to this Letter Agreement's terms effective
April 24th, 2004. This Agreement may be executed in counterparts and a facsimile
copy bearing the signature of a party shall be the same for all purposes as an
original.

ACCEPTED AND AGREED TO:

Call Compliance, Inc.                    eMeritus Communications

BY: _____________________________        BY:  ______________________________
    Barry M. Brookstein                       Richard Vestal

<PAGE>

August 11, 2004

Mr. Ken Freels
eMeritus Communications Inc.
1600 Viceroy Drive
Dallas, TX  75235

                 LETTER AGREEMENT: EXTENSION OF TERMINATION DATE

Dear Ken:

By letter dated March 9th, 2004, Call Compliance, Inc. (CCI) and eMeritus
Communications (eMeritus) extended the termination date of their September 17th,
1998 TeleBlock(R) provisioning agreement (the "Provisioning Agreement.") By the
terms of the March 9th, 2004 Letter Agreement, the termination date of the
Provisioning Agreement was extended from March 13th, 2004 to May 12th, 2004.
Subsequent Letter Agreements dated April 23rd, 2004, May 13th, 2004, and June
30th, 2004, extended this termination date to August 29th, 2004.

In consideration of the continued good faith negotiations under way between CCI
and eMeritus and the mutual promises made by CCI and eMeritus to continue to
work in good faith to enter into a new TeleBlock(R) provisioning agreement, CCI
and eMeritus hereby agree:

5.    that the current August 29th, 2004 termination date of the Provisioning
      Agreement shall be extended to October 28th, 2004;

6.    that the compensation schedule outlined in the March 9th, 2004 Letter
      Agreement shall remain in full force and effect until October 28th, 2004;

7.    that the extension agreed to herein with regard to the Provisioning
      Agreement shall automatically expire on October 28th, 2004, and that
      neither party shall be required to provide any notice, advance or
      otherwise, with regard to this termination;

8.    that all the terms and conditions in the original Provisioning Agreement,
      other than those modified herein, shall remain in full force and effect
      until October 28th, 2004.

By signing below, the parties agree to this Letter Agreement's terms effective
August 11th, 2004. This Agreement may be executed in counterparts and a
facsimile copy bearing the signature of a party shall be the same for all
purposes as an original.

ACCEPTED AND AGREED TO:

Call Compliance, Inc.                    eMeritus Communications

BY: _____________________________        BY: ______________________________
    Dean Garfinkel                           Ken Freels

<PAGE>

October 16, 2004

Mr. Ken Freels
eMeritus Communications Inc.
1600 Viceroy Drive
Dallas, TX  75235

                 LETTER AGREEMENT: EXTENSION OF TERMINATION DATE

Dear Ken:

By letter dated March 9th, 2004, Call Compliance, Inc. (CCI) and eMeritus
Communications (eMeritus) extended the termination date of their September 17th,
1998 TeleBlock(R) provisioning agreement (the "Provisioning Agreement.") By the
terms of the March 9th, 2004 Letter Agreement, the termination date of the
Provisioning Agreement was extended from March 13th, 2004 to May 12th, 2004.
Subsequent Letter Agreements dated April 23rd, 2004, May 13th, 2004, June 30th,
2004, and August 11th, 2004, extended this termination date to October 28th,
2004.

In consideration of the continued good faith negotiations under way between CCI
and eMeritus and the mutual promises made by CCI and eMeritus to continue to
work in good faith to enter into a new TeleBlock(R) provisioning agreement, CCI
and eMeritus hereby agree:

9.    that the current October 28th, 2004 termination date of the Provisioning
      Agreement shall be extended to January 26th, 2005;

10.   that the compensation schedule outlined in the March 9th, 2004 Letter
      Agreement shall remain in full force and effect until January 26th, 2005;

11.   that the extension agreed to herein with regard to the Provisioning
      Agreement shall automatically expire on January 26th, 2005, and that
      neither party shall be required to provide any notice, advance or
      otherwise, with regard to this termination;

12.   that all the terms and conditions in the original Provisioning Agreement,
      other than those modified herein, shall remain in full force and effect
      until January 26th, 2005.

By signing below, the parties agree to this Letter Agreement's terms effective
October 16th, 2004. This Agreement may be executed in counterparts and a
facsimile copy bearing the signature of a party shall be the same for all
purposes as an original.

ACCEPTED AND AGREED TO:

Call Compliance, Inc.                    eMeritus Communications

BY: _____________________________        BY: ______________________________
    Dean Garfinkel                           Ken Freels

<PAGE>

March 27, 2005

Mr. Michael J. Colvin
eMeritus Communications Inc.
2440 Marsh Lane
Carrollton, TX 75006

                 LETTER AGREEMENT: EXTENSION OF TERMINATION DATE

Dear Mike:

By letter dated March 9th, 2004, Call Compliance, Inc. (CCI) and eMeritus
Communications (eMeritus) extended the termination date of their September 17th,
1998 TeleBlock(R) provisioning agreement (the "Provisioning Agreement.") By the
terms of the March 9th, 2004 Letter Agreement, the termination date of the
Provisioning Agreement was extended from March 13th, 2004 to May 12th, 2004.
Subsequent Letter Agreements extended this termination date to March 27th, 2005.

In consideration of the continued good faith negotiations under way between CCI
and eMeritus and the mutual promises made by CCI and eMeritus to continue to
work in good faith to enter into a new TeleBlock(R) provisioning agreement, and
subject to Addendum A attached hereto, CCI and eMeritus hereby agree:

13.   that the current March 27th, 2005 termination date of the Provisioning
      Agreement shall be extended to May 26th, 2005;

14.   that the compensation schedule outlined in the March 9th, 2004 Letter
      Agreement shall remain in full force and effect until May 26th, 2005;

15.   that the extension agreed to herein with regard to the Provisioning
      Agreement shall automatically expire on May 26th, 2005, and that neither
      party shall be required to provide any notice, advance or otherwise, with
      regard to this termination;
16.   that all the terms and conditions in the original Provisioning Agreement,
      other than those modified herein, shall remain in full force and effect
      until May 26th, 2005.

By signing below, the parties agree to this Letter Agreement's terms effective
March 27th, 2005. This Agreement may be executed in counterparts and a facsimile
copy bearing the signature of a party shall be the same for all purposes as an
original.

ACCEPTED AND AGREED TO:

Call Compliance, Inc.               eMeritus Communications/Vartec TeleCom, Inc.

BY: ________________________        BY: ______________________________
    Dean Garfinkel                      Michael Colvin

<PAGE>

May 26th, 2005

Mr. Michael J. Colvin
eMeritus Communications Inc.
2440 Marsh Lane
Carrollton, TX 75006

                 LETTER AGREEMENT: EXTENSION OF TERMINATION DATE

Dear Mike:

By letter dated March 9th, 2004, Call Compliance, Inc. (CCI) and eMeritus
Communications (eMeritus) extended the termination date of their September 17th,
1998 TeleBlock(R) provisioning agreement (the "Provisioning Agreement.") By the
terms of the March 9th, 2004 Letter Agreement, the termination date of the
Provisioning Agreement was extended from March 13th, 2004 to May 12th, 2004.
Subsequent Letter Agreements extended this termination date to May 26th, 2005.

In consideration of the continued good faith negotiations under way between CCI
and eMeritus and the mutual promises made by CCI and eMeritus to continue to
work in good faith to enter into a new TeleBlock(R) provisioning agreement, and
subject to the Addendum A attached to the Extension Agreement dated March 27th,
2005, CCI and eMeritus hereby agree:

17.   that the current May 26th, 2005 termination date of the Provisioning
      Agreement shall be extended to July 25th, 2005;

18.   that the compensation schedule outlined in the March 9th, 2004 Letter
      Agreement shall remain in full force and effect until July 25th, 2005;

19.   that the extension agreed to herein with regard to the Provisioning
      Agreement shall automatically expire on July 25th, 2005, and that neither
      party shall be required to provide any notice, advance or otherwise, with
      regard to this termination;

20.   that all the terms and conditions in the original Provisioning Agreement,
      other than those modified herein, shall remain in full force and effect
      until July 25th, 2005.

By signing below, the parties agree to this Letter Agreement's terms effective
May 26th, 2005. This Agreement may be executed in counterparts and a facsimile
copy bearing the signature of a party shall be the same for all purposes as an
original.

ACCEPTED AND AGREED TO:

Call Compliance, Inc.               eMeritus Communications/Vartec TeleCom, Inc.

BY: _________________________       BY: ______________________________
    Dean Garfinkel                      Michael Colvin

<PAGE>

July 25th, 2005

Mr. Michael J. Colvin
eMeritus Communications Inc.
2440 Marsh Lane
Carrollton, TX 75006

                 LETTER AGREEMENT: EXTENSION OF TERMINATION DATE

Dear Mike:

By letter dated March 9th, 2004, Call Compliance, Inc. (CCI) and eMeritus
Communications (eMeritus) extended the termination date of their September 17th,
1998 TeleBlock(R) provisioning agreement (the "Provisioning Agreement.") By the
terms of the March 9th, 2004 Letter Agreement, the termination date of the
Provisioning Agreement was extended from March 13th, 2004 to May 12th, 2004.
Subsequent Letter Agreements extended this termination date to July 25th, 2005.

In consideration of the continued good faith negotiations under way between CCI
and eMeritus and the mutual promises made by CCI and eMeritus to continue to
work in good faith to enter into a new TeleBlock(R) provisioning agreement, and
subject to the Addendum A attached to the Extension Agreement dated March 27th,
2005, CCI and eMeritus hereby agree:

21.   that the current July 25th, 2005 termination date of the Provisioning
      Agreement shall be extended to October 23rd, 2005;

22.   that the compensation schedule outlined in the March 9th, 2004 Letter
      Agreement shall remain in full force and effect until October 23rd, 2005;

23.   that the extension agreed to herein with regard to the Provisioning
      Agreement shall automatically expire on October 23rd, 2005, and that
      neither party shall be required to provide any notice, advance or
      otherwise, with regard to this termination;

24.   that all the terms and conditions in the original Provisioning Agreement,
      other than those modified herein, shall remain in full force and effect
      until October 23rd, 2005.

By signing below, the parties agree to this Letter Agreement's terms effective
July 25th, 2005. This Agreement may be executed in counterparts and a facsimile
copy bearing the signature of a party shall be the same for all purposes as an
original.

ACCEPTED AND AGREED TO:

Call Compliance, Inc.               eMeritus Communications/Vartec TeleCom, Inc.

BY: __________________________      BY: ______________________________
    Barry M. Brookstein                 Michael Colvin

<PAGE>

October 19th, 2005

Mr. Michael J. Colvin
eMeritus Communications Inc.
2440 Marsh Lane
Carrollton, TX 75006

                 LETTER AGREEMENT: EXTENSION OF TERMINATION DATE

Dear Mike:

By letter dated March 9th, 2004, Call Compliance, Inc. (CCI) and eMeritus
Communications (eMeritus) extended the termination date of their September 17th,
1998 TeleBlock(R) provisioning agreement (the "Provisioning Agreement.") By the
terms of the March 9th, 2004 Letter Agreement, the termination date of the
Provisioning Agreement was extended from March 13th, 2004 to May 12th, 2004.
Subsequent Letter Agreements extended this termination date to October 23rd,
2005.

In consideration of the continued good faith negotiations under way between CCI
and eMeritus and the mutual promises made by CCI and eMeritus to continue to
work in good faith to enter into a new TeleBlock(R) provisioning agreement, and
subject to the Addendum A attached to the Extension Agreement dated March 27th,
2005, CCI and eMeritus hereby agree:

25.   that the current October 23rd, 2005 termination date of the Provisioning
      Agreement shall be extended to December 22nd, 2005;

26.   that the compensation schedule outlined in the March 9th, 2004 Letter
      Agreement shall remain in full force and effect until December 22nd, 2005;

27.   that the extension agreed to herein with regard to the Provisioning
      Agreement shall automatically expire on December 22nd, 2005, and that
      neither party shall be required to provide any notice, advance or
      otherwise, with regard to this termination;

28.   that all the terms and conditions in the original Provisioning Agreement,
      other than those modified herein, shall remain in full force and effect
      until December 22nd, 2005.

By signing below, the parties agree to this Letter Agreement's terms effective
October 19, 2005. This Agreement may be executed in counterparts and a facsimile
copy bearing the signature of a party shall be the same for all purposes as an
original.

ACCEPTED AND AGREED TO:

Call Compliance, Inc.               eMeritus Communications/VarTec TeleCom, Inc.

BY: _________________________       BY: ______________________________
    Barry M. Brookstein                 Michael Colvin

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