Document:

EXHIBIT
      10.9

    

    TRANSLATION
      FOR CONVENIENCE ONLY - NOT LEGALLY BINDING

    

    TRANSLATION

    

    MANUFACTURING
      SUBCONTRACT

    

    (MACHINE
      BELONGING TO PRINCIPAL MANUFACTURER)

    

    BETWEEN
      THE UNDERSIGNED:

    

    Société
      ICE ROCKS,
      a
      limited company having a capital stock of 40,000 €, having its head office at
      Paris, 5 de Tilsitt Street, 75008, Paris, immatriculated with the Register
      of
      Commerce and Companies of Paris under number 434300885

    

    Herein
      represented by Mr. Thierry LACAN, herein acting in his capacity as General
      Director of the Company in virtue of the powers which are conferred upon him
      by
      statute,

    

    HEREINAFTER
      REFERRED TO AS THE

    “PRINCIPAL
      MANUFACTURER”

    

    PARTY
      OF THE FIRST PART

    

    AND

    

    Société
      SOFABO,
      a
      limited company having a capital stock of 8,872,500 Fr, having its office at
      LA
      ROCHE SUR YON (85000) 25, de l’Industrie boulevard, immatriculated at the LA
      ROCHE SUR YON Register of Commerce and Companies, under number
      302135652

    

    Herein
      represented by Mrs. Renée Chaillou, in her capacity of President of the Board of
      Directors,

    

    HEREINAFTER
      REFERRED TO AS THE 

    “SUBCONTRATOR”

    

    PARTY
      OF THE SECOND PART

    

    AND
      THE PARTIES REPRESENT AS FOLLOWS:

    

    Société
      ICE ROCKS owns a complete mechanical unit, together with related materials
      for
      the treatment of “hermetically” protected ice cubes” (hereinafter referred to as
      the “CONTRACTUAL PRODUCTS”), which mechanical unit is hereinafter referred to as
      the “Machine”. Société ICE ROCKS is the sole and exclusive owner of the
      conception and commercialization of the Machine. The technical specifications
      and treatment cycle of the Machine allow for the complete manufacture of secured
      ice cubes.

     

    
      
        
        

      

      
        
        

        
          

        

      

      
        
        

      

    

     

    La
      SOFABO
      holds the rights to an important quantity of first quality spring water and
      further disposes of the technical infrastructure required for the exploitation
      of such water springs.

    

    SOFABO
      seeks complementary activity to its own manufacturing and type of conditioning
      which currently relate to GLASS BOTTLES, PET, and POLYCARBONATE
      BOTTLES.

    

    The
      parties have agreed to participate between themselves in the technical
      specialization according to which SOFABO shall manufacture the CONTRACTUAL
      PRODUCTS, under the direction of ICE ROCKS, for the latter’s sole profit and
      benefit.

    

    Such
      manufacture requires the installation of the Machine, together with the
      realization of the specific operations in the premises of SOFABO, compatible
      with the technical specifications of the Machine and the products.

    

    It
      is
      finally represented by SOFABO that its infrastructure presently in place already
      has the potential to permit the future installation of other manufacturing
      assembly lines from new machines of the same type.

    

    AND
      THE PARTIES HAVE AGREED UPON THE PRESENT ACCORD:

    

    The
      execution of which entails two (2) contractual periods, the first being a phase
      for the realization of specific operations, (other than the definition
      concerning mutual covenants for the usage of the Machine) and the second being
      a
      phase for the fabrication and the delivery of the CONTRACTUAL PRODUCTS to ICE
      ROCKS:

    

    
      1.
        INSTALLATION
        AND USAGE OF THE MACHINE BY SOFABO:

    

    

    ARTICLE
      1.0
      - CONTRACTUAL
      REALIZATION

    

    By
      the
      present contract, SOFABO, SUBCONTRACTOR binds and obliges itself, according
      to
      the conditions hereinafter set forth, to realize under the instructions and
      control of ICE ROCKS, the installation of the machine within its technical
      infrastructures located at La Roche sur Yon, in order to attain optimal
      conditions for productivity of the CONTRACTUAL PRODUCTS, which Machine ICE
      ROCKS
      hereby binds and obliges itself to provide to SOFABO.

    

    ICE
      ROCKS
      shall assume the costs of delivery of the Machine, together with the cost for
      installation within the infrastructures of SOFABO, and provide free technical
      assistance to the latter’s personnel for the operation thereof.

    

    Conversely,
      other than the installation services as set forth in the immediately preceding
      paragraph, LA SOFABO shall insure at its own expense, the assembly of the
      Machine, start-up of the Machine, hook-ups to the spring, electricity and
      various other fluides which are required for the proper functioning of the
      Machine, the whole according to Industry Standards, such work to be performed
      by
      qualified labour.

     

    
      
        
        

      

      
        2

        
          

        

      

      
        
        

      

    

     

    ARTICLE
      1.1
      - REALIZATION
      - CONTRACTURAL DELAY FOR THE REALIZATION

    

    1.1.0 -
      During
      the realization process, SOFABO hereby binds and obliges itself to scrupulously
      inform ICE ROCKS of any anomaly which it may observe; in the event of an
      anomaly, the parties hereby agree to amend the stipulations of the present
      contract and any annexes thereto, including notably but not limited to, the
      financial disposition hereof in order to address such anomaly, the whole
      according to then negotiated terms.

    

    The
      Machine shall be delivered at the latest within ten (10) days from the signature
      of the present contract.

    

    Once
      the
      realization of the installation of the Machine is completed, which completion
      date is fixed at thirty (30) days from the date of delivery of the Machine,
      LA
      SOFABO shall inform ICE ROCKS that technical controls may be
      commenced.

    

    The
      PRINCIPAL MANUFACTURER shall assume the training of the personnel required
      for
      the operation of the Machine, for a maximum training period of two (2) days
      from
      the date of the completion of the installation.

    

    Manufacturing
      should therefore commence at the latest on March 1, 2001.

    

    It
      is
      however specified that in the event that the Machine does not function following
      the completion of the installation, whether by reason of parts failure or by
      reason of lack consumable materials (such as packaging, plastic, films, etroded
      plastic and labels, etc,) (hereinafter the Event), the parties:

    

      
        	·	
                shall
                  each take such necessary measures in order to remedy such Event,
                  the whole
                  in the best possible delays;

              

      

      

      
        	·	
                hereby
                  agree that in the event that the Machine is not operational at
                  the latest
                  by March 1, 2001, the date of commencement of manufacturing hereinabove
                  specified shall automatically be postponed, thirty (30) days following
                  the
                  date when the Machine is in working condition as may have been
                  jointly
                  observed by the parties, save and except mutual alternate agreement
                  as to
                  delay between the parties. All other dates specified in the present
                  contract shall not be postponed, save and except in the case of
                  an Event,
                  contradiction in the contract, or by agreement of the
                  parties;

              

      

      

      
        	·	
                agree
                  that no penalty or indemnity (without prejudice to the amounts
                  which may
                  be payable by ICE ROCKS pursuant to Annex 7) may be claimed against
                  ICE
                  ROCKS by reason of the Event, so long as ICE ROCKS has acted diligently
                  in
                  order to remedy the Event.

              

      

    

     

    
      
        
        

      

      
        3

        
          

        

      

      
        
        

      

    

     

    ARTICLE
      1.2
      - PRICE
      FOR THE RESPECTIVE WORK FOR THE INSTALLATION AND START-UP OF THE
      MACHINE 

    

    By
      express agreement, the parties declare, as concerns themselves, and subject
      to
      the proper installation of the Machine, that they shall each definitively assume
      and acquit the costs of their respective work and materials, to complete
      exoneration of the other party.

    

    Article
      1.3
      - COMPLEMENTARY
      OBLIGATIONS OF THE PARTIES

    

    1.3.0
      - Confidentiality

    

    SOFABA
      hereby binds and obliges itself to maintain as confidential the know how, the
      methods, the testing procedures and any other characteristics or specifications
      transmitted or otherwise provided to it by ICE ROCKS. Such obligations shall
      survive the termination of the present contract for a period of ten (10)
      years.

    

    1.3.1
      - Exclusivity

    

    SOFABO
      binds and obliges itself to use the Machine as well as any machine of a similar
      type or any other machine used for a similar product or in connection therewith,
      exclusively for the execution of the present contract. No term or disposition
      of
      the present contract shall be interpreted, in whatsoever manner, as giving
      a
      license to SOFABO on or in connection with the know-how or Intellectual Property
      provided by Société ICE ROCKS. 

    

    SOFABO
      binds and obliges itself to use the Machine only for the production of the
      CONTRACTUAL PRODUCT and for no other, the whole under the supervision and
      control of ICE ROCKS, the whole in conformity with section 2
      hereof.

    

    1.3.2 -
      Technical
      up-grades and improvements

    

    The
      parties hereby agree and covenant that they shall keep each other informed
      as to
      any up-grades and/or improvement to the Machine.

    

    For
      the
      purpose of the present agreement, improvements include all patentable
      improvements based on the patent(s) attached hereto, concerning the totality
      or
      part of the Machine, which improvement could not be exploited or used
      independently or without infringing such existing patents.

    

    Communication
      of improvement and/or eventual up-grades shall be made to the other party free
      of charge.

    

    The
      parties hereby expressly agree that in the event that SUBCONTRACTOR shall invent
      or produce a patentable improvement, ICE ROCKS shall be entitled to proceed,
      in
      preference to the former, to the filing of the application for an improvement
      patent for and in its own name and at its expense, subject however to ICE ROCKS
      performing a corresponding up-grade to the Machine, the whole at its sole cost,
      within a reasonable delay and without disrupting SOFABO’s manufacturing process
      in any significant manner.

     

    
      
        
        

      

      
        4

        
          

        

      

      
        
        

      

    

     

    If
      ICE
      ROCKS is not interested in the filing of an application for an improvement
      patent, SOFABO shall be entitled to do so in its own name, at its own expense,
      and such improvement patent shall benefit ICE ROCKS, free of charge, however
      on
      a license basis. The improvement patent shall belong to SOFABO.

    

    1.3.3 -
      Depositary
      liability and insurance

    

    SOFABO
      binds and obliges itself vis-à-vis ICE ROCKS, on a gratuitous basis, as a
      depositary of the Machine and consequently, as depositary, SOFABO, as
      depositary, has the obligation to care for and return the Machine to the
      Principal Manufacturer.

    

    SOFABO
      shall secure adequate insurance with a reputable insurer covering the Machine
      and its usage, and in particular covering replacement costs and civil
      responsibility covering such events as fire, flooding or nature catastrophe,
      etc., the whole at its own cost, and shall provide the Principal Manufacturer
      with copy of such insurance contract together with any exemptions therein
      contained.

    

    ARTICLE
      1.4
      - RESPECTIVE
      COVENANTS CONCERNING THE USAGE OF THE MACHINE

     

    1.4.0
      - Conformities
      - anomalies

    

    The
      principal manufacturer hereby declares that to the best of his knowledge the
      Machine complies with applicable norms in France as concerns matters of
      environment, labour safety standards, alimentary safety and hygiene standards.
      The certificate of conformity for the Machine as issued by the company
      MegaPlactics, having its head office at Bagnolet (93), dated July 31, 1998,
      is
      attached hereto as Annex 1.

    

    The
      SUBCONTRACTOR, by these presents, binds and obliges itself to ensure constant
      and ongoing compliance of the installation of the Machine, the Machine itself
      and all hook-ups, as well as the quality of the spring water, and generally
      all
      fluids and utilities which it must furnish for the proper functioning of the
      Machine, the whole in accordance with applicable norms, notably in matters
      of
      labour safety, environment, and alimentary safety and hygiene.

    

    It
      is
      specified that the “ozoner” shall be the used for the fabrication of products
      destined for the export market (requiring disting packaging) and this uniquely
      upon the instructions of the PRINCIPAL MANUFACTURER.

    

    SOFABO
      shall ensure the proper functioning and maintenance of the installation (of
      the
      Machine) and its hook-ups, by using sufficient and qualified personnel required
      for the production of CONTRACTUAL PRODUCTS.

     

    
      
        
        

      

      
        5

        
          

        

      

      
        
        

      

    

     

    SOFABO
      shall be obligated to temporarily suspend production of CONTRACTUAL PRODUCTS
      in
      the event that there is a serious anomaly or default in compliance with the
      above-mentioned statutory norms.

    

    SOFABO
      binds and obliges itself to inform ICE ROCKS of all anomalies which may have
      occurred in the function of the Machine and SOFABO shall proceed to remedy
      or
      otherwise repair such anomaly in the best of delays, the whole in order to
      avoid
      disruption to production schedules, as determined hereunder. Any amendment
      to
      production planning (infra) shall thereafter be reduced in writing to a rider
      to
      be attached hereto.

    

    1.4.1
      - Maintenance
      - Repair of the Machine - Cost of compliance

    

    SOFABO
      shall ensure, at its own expense, the ongoing maintenance of the Machine, supply
      of utilities (electricity compressed air, etc.) as well as all lubricants,
      detergents, (certified for use with beverages) and parts necessary in the
      context of normal usage of the Machine.

    

    However
      the replacement of the Machine parts within the first three (3) months of
      production and thereafter of principal parts having an initial unit price
      greater than 2,500 Fr (230 €) shall be invoiced, at cost price, excluding
      labour, to ICE ROCKS.

    

    The
      same
      shall apply in cases of replacement of parts which is necessitated by compliance
      issues for the Machine.

    

    ICE
      ROCKS
      and/or its mandated experts, shall have access to the premises of the
      SUBCONTRACTOR, in order to allow ICE ROCKS to perform a control on the state
      of
      the Machine and its functioning, such right of inspection to be exercised in
      a
      manner which shall not result in any significant disturbance or disruption
      in
      SOFABO’s manufacturing nor to other subcontracting services provided to third
      parties, unless in conformity with the specific stipulations as set forth in
      article 2.2 hereinafter.

    

    
      2
        -
        PRODUCTION
        OF CONTRACTUAL PRODUCTS

    

    

    ARTICLE
      2.0
      - OBJECT
      OF THE CONTRACT

    

    2.0.0
      - The
      SUBCONTRACTOR binds and obliges itself to manufacture, exclusively for the
      benefit and profit of the PRINCIPAL MANUFACTURER, and deliver the CONTRACTUAL
      PRODUCTS pursuant to the production protocols and specifications (as set forth
      in Annex 2), the whole in accordance with the terms and conditions of the
      present contract.

    

    The
      PRINCIPAL MANUFACTURER hereby binds and obliges itself, reciprocally, not to
      enter into any agreement for the same type of treatment and manufacture with
      a
      third party throughout the Term of the present contract.

    

    ICE
      ROCKS
      hereby grants to SOFABO the exclusivity for the territory of France for the
      treatment and production of the CONTRACTUAL PRODUCTS (hermetically sealed and
      packaged spring water ice cubes).

     

    
      
        
        

      

      
        6

        
          

        

      

      
        
        

      

    

     

    2.0.1
      - The
      PRINCIPAL MANUFACTURER hereby warrants in favour of the SUBCONTRACTOR that
      the
      packaging and other consumable materials used in connection with the manufacture
      of the CONTRACTUAL PRODUCTS are, to the best of its knowledge, in compliance
      with alimentary safety and hygienic norms in effect in France (the whole subject
      to the quality of water and to the materials as may be furnished by SOFABO),
      and
      further binds and obliges itself to take all measures necessary in case of
      amendment of such norms to adapt the packaging and consumable materials in
      order
      to comply with such new norms. Additionally, the PRINCIPAL MANUFACTURER hereby
      warrants that all required labelling as printed on packaging shall at all times
      conform to norms then in effect.

    

    2.0.2
      - SOFABO
      shall ensure that all handling related to the production of CONTRACTUAL
      PRODUCTS, commencing with the off- loading of consumable materials, supply
      of
      the Machine, loading of finished products and warehousing of final products
      and
      such consumable materials shall be handles by qualified personnel and in
      accordance with industry standards.

    

    The
      warehousing of consumable materials, semi-finished products and/or finished
      products, shall be carried out in the warehouse premises of the SUBCONTRACTOR,
      such warehouse products to be insured against all risks and in particular
      against theft and fire.

    

    2.0.3
      -
      SUBCONTRACTOR hereby binds and obliges itself to supply and proceed to the
      treatment of a first quality spring water in sufficient quantities for the
      supply of the Machine and according to the production schedules as determined
      in
      conformity herewith, the whole in accordance with E.C. norms and the totality
      of
      by-laws in effect concerning the sale of water destined for human
      consumption.

    

    It
      is
      expressly declared by the PRINCIPAL MANUFACTURER that it is an essential
      condition to the present agreement that the finished product have a total
      absence of visible deposits (notably after thawing), opacity and turbidity,
      irrespective of the cause or origin. The PRINCIPAL MANUFACTURER would not have
      otherwise entered into and concluded the present contract without
      representations from the SUBCONTRACTOR that their water was in fact of first
      quality and that the aforementioned requirement could be met.

    

    ARTICLE
      2.1
      - ORDERS
      AND INDUSTRIAL PLANNING - INVENTORY OF CONSUMABLE
      MATERIALS

    

    2.1.0
      - By
      mutual agreement, the parties shall establish a provisional production plan
      for
      the production of CONTRACTUAL PRODUCTS which shall be spread out over a period
      of two (2) months. Throughout the term of the present contract, such planning
      shall be updated on a weekly basis. The first planning which is established
      on a
      period of two (2) months is attached hereto as Annex 3.

    

    2.1.1
      -
      In the
      context of delivery and considering time required for a manufacturing, ICE
      ROCKS
      shall place an order with SOFABO covering at least ten (10) percent of the
      provisional production plan, specifying delivery dates, place of delivery,
      together with applicable prices.

     

    
      
        
        

      

      
        7

        
          

        

      

      
        
        

      

    

     

    2.1.2
      -
      Throughout the term of the present contract, the SUBCONTRACTOR shall ensure
      that
      it has at least three (3) days of finished product inventory on hand which
      shall
      be placed at the disposable of the PRINCIPAL MANUFACTURER.

    

    2.1.3
      - The
      PRINCIPAL MANUFACTURER shall ensure and keep at the disposal of the
      SUBCONTRACTOR a sufficient inventory of consumable materials necessary for
      the
      treatment and production of the CONTRACTUAL PRODUCTS (films, plastic containers,
      cartons, pallets, decal stickers and labelling, ink, etc.), the whole in order
      to allow the SUBSCONTRATOR to fulfill thirty (30) days of manufacturing based
      on
      the provisional production plan hereinabove.

    

    The
      SUBCONTRACTOR shall have the obligation of a depositary as concerns all
      merchandise, materials, semi-finished and finished products which belong to
      the
      PRINCIPAL MANUFACTURER, and shall keep such stocks insured against all risks
      throughout the term of the present contract as if such stocks were its own,
      and
      shall further provide the PRINCIPAL MANUFACTURER with proof of such insurance
      upon demand.

    

    The
      cost
      of printing of films, cartons, and/or any other packaging shall be at the
      PRINCIPAL MANUFACTURER’s sole expense. All such printing shall be conform to
      their commercial destination as well as to any legislation then in effect as
      concerns information or specifications and repression of fraud.

    

    2.1.4
      - During
      the term of the present contract, the SUBCONTRACTOR shall take a physical
      inventory of consumable materials and finished products, on a monthly basis,
      and
      provide the PRINCIPAL MANUFACTURER with a report on same.

    

    2.1.5
      - All
      orders for the replenishment of consumable materials, i.e. dry materials,
      packaging, films, plastic containers), shall be placed by the SUBCONTRACTOR
      directly to the PRINCIPAL MANUFACTURER, save and except for an agreement between
      the parties to the contrary.

    

    2.1.6
      - All
      client orders shall be received by the PRINCIPAL MANUFACTURER exclusively,
      save
      and except for a particular agreement to the contrary.

    

    The
      SUBCONTRACTOR shall honor such client orders by following and fulfilling the
      delivery due dates as stated on purchase orders given by the PRINCIPAL
      MANUFACTURER, save and except in cases of express instruction to the
      contrary.

    

    In
      the
      event of material or objective impossibility of fulfilling and respecting the
      delivery dates as posited on the purchase orders, the PRINCIPAL MANUFACTURER
      shall be solely responsible and charged with determining delivery
      priorities.

     

    
      
        
        

      

      
        8

        
          

        

      

      
        
        

      

    

     

    ARTICLE
      2.2
      - QUALITY
      CONTROL, RECEPTION OF CONTRACTUAL PRODUCTS

    

    2.2.0
      - ICE
      ROCKS may, upon sufficient advance notice to SOFABO, proceed to the inspection
      of the means of manufacturing of the CONTRACTUAL PRODUCTS and facilities and
      infrastructures of SOFABO; such inspections shall not disrupt the functioning
      of
      SOFABO beyond what is provided for in the inspection protocol, which has been
      mutually agreed upon and attached hereto as Annex 4.

    

    2.2.1
      - As
      soon as the CONTRACTUAL PRODUCTS are ready for shipping, SOFABO shall address
      a
      notice to ICE ROCK which latter shall provide the possibility of reception.
      In
      the
      absence of ICE ROCKS, SOFABO shall establish the shipping of
“process-verbal”.

    

    ARTICLE
      2.3
      - PRICE

    

    2.3.0
      - The
      base price has been fixed as a function of the existing economic conditions
      as
      at the month of March 2001, quantities ordered, and productivity, the whole
      of
      which are detailed in Annex 5.

    

    The
      parties agree to increase or decrease the base price by way of an adjustment
      within six (6) months of the signature hereof, following an analysis of
      production volume, manufacturing costs, personnel costs, automation and
      packaging, etc.

    

    The
      price
      is however fixed for all orders issued until August 31, 2001. [Unreadable
      handwriting - “Annex 7”, initialled]

    

    2.3.1
      - Following
      the date of August 31, 2001, the prices shall be revised, once annually, every
      first of January, according to the formulaic parameters defined in Annex
      5.

    

    2.3.2  -
      The
      prices mentioned as at March 1, 2001 take into consideration faulty or unfit
      CONTRACTUAL PRODUCTS for sale at a rate of 10% throughout the trial phases
      and
      5% after such trial phase. Any defective or unfit products above and beyond
      such
      rate shall be replaced at the sole expense of SOFABO.

    

    SOFABO
      shall invoice ICE ROCKS on a monthly basis at the agreed upon price plus V.A.T.
      of the rate then in effect. All invoices shall be payable thirty (30) days
      from
      reception thereof.

    

    ARTICLE
      2.4
      - CONTRACTUAL
      GUARANTEE IN CASE OF DEFECTIVE CONTRACTUAL PRODUCTS

    

    2.4.0
      - SOFABO
      hereby warrants in favour of ICE ROCKS that it shall replace the CONTRACTUAL
      PRODUCTS which have been identified as defective, the whole within a delay
      of
      eight (8) business days from the date of return of such products to La Roche
      sur
      Yon and the results of analysis by the internal laboratories.

     

    
      
        
        

      

      
        9

        
          

        

      

      
        
        

      

    

     

    2.4.1
      - The
      above-mentioned warranty covers defects in manufacturing and materials save
      and
      except in cases where such materials were delivered by ICE ROCKS directly to
      SOFABO. The warranty further exclude any defects in series.

    

    2.4.2
      - In the
      case of identical defects in the series, the party shall adopt all necessary
      measures in order to rectify the situation. In the event that the situation
      is
      entirely imputable against SOFABO, the latter shall replace the CONTRACTUAL
      PRODUCTS at its own expense.

    

    2.4.3
      - The
      present guarantee does not cover defects resulting from normal wear and tear,
      defaults in installation or resulting from modification(s) to the CONTRACTUAL
      PRODUCTS which were not previously or formerly approved or accepted by the
      SUBCONTRACTOR.

    

    2.4.4
      - Except
      for mentions to the contrary in the present contract or any subsequent
      amendments thereto, the above dispositions constitute the only liabilities
      of
      SOFABO vis-à-vis ICE ROCKS in connection with defective CONTRACTUAL PRODUCTS.
      ICE ROCKS shall assume the entire responsibility for any damages originating
      from the usage of the products, to save and except for damages which result
      or
      originate due to the fault of SUBCONTRACTOR or the quality of the water or
      other
      materials furnished by the SUBCONTRACTOR, especially as it pertains to the
      distribution of water destined for human consumption.

    

    Additionally,
      in the event that either of the parties discovers or learns, whether directly
      or
      indirectly, that the use of any of the components of the finished product can
      cause or provoke material and corporal damages, such party shall advise the
      other party immediately and provide the latter with any information in
      connection therewith.

    

    ARTICLE
      2.5
      - TRADE
      MARKS - MENTIONS

    

    ICE
      ROCKS
      shall have the right to market the finished product using the mentions “spring
      water” “water drawn from the spring at ...” or Water drawn from the “Vendé Region
      of France, through a granite massif”.

    

    ARTICLE
      2.6
      - Responsibility
      pertaining to intellectual property rights

    

    ICE
      ROCKS
      hereby binds and obliges itself to defend any procedures which may be instituted
      in whatsoever country, in connection with the trade mentions as stated in
      article 2.5 hereof. SOFABO hereby warrants that to the best of its knowledge
      there exists no restriction, interdiction or contradiction to the uses or the
      denominations or mentions hereinabove stated in Article 2.5, relative to the
      qualifiers or provenance of the spring water supplied by SOFABO.

    

    ICE
      ROCKS
      shall be solely responsible for any eventual risks linked to the erosion of
      the
“Eau de Source” mentions as furnished by SOFABO as may result from the treatment
      required for the production of the CONTRACTUAL PRODUCTS. In the event that
      the
      treatment for the production of the hermetically sealed spring water ice cubes
      results in the mention of “spring water” no longer being permitted, such
      interdiction shall be ICE ROCKS’ sole responsibility.

     

    
      
        
        

      

      
        10

        
          

        

      

      
        
        

      

    

     

    SOFABO
      shall nevertheless assist and advise ICE ROCKS on such matters, subject however
      to its means, know how and general knowledge.

    

    ARTICLE
      2.7
      - NON
      COMPETE

    

    Throughout
      the term of the present contract and for a period of five (5) years following
      its expiration, the SUBCONTRACTOR hereby binds and obliges itself not to
      produce, attribute or otherwise sell, directly or indirectly, any product or
      concept identical to the CONTRACTUAL PRODUCTS.

    

    ARTICLE
      2.8
      - OBLIGATIONS
      OF CONFIDENTIALITY

    

    2.8.0
      - In
      addition to the confidentiality as concerns the installation of the Machine,
      each party hereby binds and obliges itself to take such necessary measures,
      notably but not without limitation, vis-à-vis its personnel in order to maintain
      the confidentiality of any information, of whatsoever nature, which is
      communicated to it as confidential by the other party throughout the Term of
      the
      present contract.

    

    2.8.1
      - Such
      obligation of confidentiality shall survive the expiration of the Term of the
      present contract for a period of five (5) years, irrespective of the cause
      of
      such expiration.

    

    ARTICLE
      2.9
      - INTEGRAL
      AGREEMENT

    

    2.9.0
      - The
      present contract constitutes the entirety of the agreement between the parties.
      The terms and conditions hereof cancel and replace all other dispositions or
      terms which may be contained in any document relative to the purpose of the
      present contract.

    

    2.9.1
      - The
      present contract may only be modified by way of rider or addendum signed by
      the
      two (2) parties.

    

    ARTICLE
      2.10
      - EFFECT
      AND TERM 

    

    2.10.0
      - The
      present contract shall take effect upon the date on which both parties have
      signed.

    

    2.10.1
      - The
      present contract shall be an initial term of eighteen (18) months. Thereafter
      it
      shall be tacitly renewed for successive periods of one (1) year each unless
      any
      one party shall have informed the other that it wishes to terminate the contract
      at least six (6) months prior to its anniversary.

     

    
      
        
        

      

      
        11

        
          

        

      

      
        
        

      

    

     

    2.10.2
      - Save
      for any statutory provisions deemed of “public order” which may then be in
      effect, or the application of any stipulation of the present contract, no
      indemnity shall be due or payable by either party to the other as a result
      of
      such termination.

    

    2,10.3
      - Within
      thirty (30) days of the expiration or other termination of the present contract,
      the parties shall work together to take such necessary measures in order to
      effect the return of the Machine to the PRINCIPAL MANUFACTURER, in good state
      of
      repair, together with all documentation relating to the said Machine or the
      CONTRACTUAL PRODUCTS. The cost of dismantling and loading the Machine shall
      be
      paid by the SUBCONTRACTOR and all transportation costs shall be acquitted by
      the
      PRINCIPAL MANUFACTURER.

    

    ARTICLE
      2.11
      - ACCELERATED
      TERMINATION OF THE CONTRACT - CORRESPONDING TERMINATION
      DISPOSITION

    

    2.11.0
      - The
      present article is applicable to accelerated termination at the request of
      one
      of the parties - hereinafter the Terminating Party - by reason of failure of
      the
      other party to fulfill the obligations resulting from the present contract.
      The
      present article shall not be interpreted as limitation on the actions which
      may
      avail at law available to one or the other party.

    

    2.11.1
      - The
      present contract may be terminated by the Terminating Party, in accordance
      with
      Article 2.9, following the expedition of a letter of demand to which the
      opposing party has failed to respond within a period of one (1) month. Said
      letter of demand must set forth in reasonable detail the alleged failure or
      default. 

    

    Additionally,
      in the case where for any reason, the spring water supplied by SOFABO is found
      to be improper for its usage as regards its composition (Annex 2), its turbidity
      or opacity, or if the spring was unable to meet the provisional planning
      schedule or if the authorization required for the marketing of the products
      was
      withdrawn thereby disrupting normal manufacturing for a period greater than
      fifteen (15) consecutive days, ICE ROCKS shall have the right to resiliate
      the
      present contract, purely and simply, by 48 hours notice to this effect and
      this
      notwithstanding all damages, prejudice and interest which may be
      sustained.

    

    2.11.2
      - In the
      event that the resiliating party is ICE ROCKS and in addition to the damages
      which it would otherwise be entitled to, ICE ROCKS shall be entitled to recover
      all inventories of consumable materials as well as the Machine, in a functional
      state, together with any improvements thereon (even if such improvements were
      implemented by SOFABO) and this at the sole expense of SOFABO (dismantling,
      loading, transportation). SOFABO shall provide ICE ROCKS with the totality
      of
      all specifications, technical drawings, documents of any nature whatsoever
      relating to the Machine or its installation, any improvements or upgrades
      thereon, hook-up, or relating to the CONTRACTUAL PRODUCTS.

    

    2.11.3
      - In the
      event that the resiliating party is SOFABO, then in addition to damages which
      it
      would otherwise be entitled to claim in virtue of the present contract, it
      shall
      have the right to require from ICE ROCKS, and at the latter’s sole expense, the
      dismantling and repossession of the Machine and any inventories of consumable
      materials as well as the purchase of all finished CONTRACTUAL PRODUCTS on hand
      at the price in effect as at the date of accelerated termination.

     

    
      
        
        

      

      
        12

        
          

        

      

      
        
        

      

    

     

    ARTICLE
      2.12
      - ASSIGNMENT

    

    2.12.0-
      The
      present contract was entered into and negotiated intuitu
      personae.
      Accordingly, the present contract shall not be assigned to any third party
      without the express written consent of the other.

    

    2.12.1-
      The
      present contract shall not be considered as an asset of the company in the
      context of a class action suit which may be instituted against either
      party.

    

    ARTICLE
      2.13
      - APPLICABLE
      LEGISLATION - DISPUTE RESOLUTION - JURISDICTION

    

    The
      present contract shall be subject to French law.

    

    The
      present contract is founded on good faith and the will of the parties who oblige
      themselves to seek negotiated solutions in the case of disputed on the
      application or interpretation of the present contract.

    

    Any
      conflict relating to the interpretation or the execution of the present contract
      shall, in the event that the parties are unable to reach a negotiated and
      amiable solution, be submitted to the exclusive jurisdiction of the Courts
      of
      Paris.

    

    Article
      2.14 Drafting

    

    The
      parties hereby declare expressly having negotiated the terms hereof between
      themselves and the contract was drafted at the request of the parties; the
      parties have proceeded to the declarations and enunciations as contained herein
      and, as the case may be, any manuscribed additions inserted in the present
      text
      were made in their presence, at their request, and in accordance with their
      mutual consent. Furthermore each party shall acquit their own expenses for
      their
      respective legal counsels.

    

    ARTICLE
      2.15
      - NOTICES
      AND ELECTION OF DOMICILE

    

    2.15.0
      - Any
      notice required under the present contract shall be considered validly made
      and
      delivered if it is effected in writing at the head office mentioned in the
      designation of the parties, hereinabove.

    

    2.15.1
      - For
      the purpose of the present contract, the expression “in writing” means any
      documents signed by a party and remitted to the other by any practical means,
      including but not limited to telex, telegram, facsimile transmission and which
      permits for the identification of the sender; this definition does not extend
      to
      other means of mechanical or electronic transmission, save and except if such
      transmission is recognized by the rules of evidence as may be applicable at
      such
      date by way of statutory provisions then in effect.

    

    
      
        
        

      

      
        13

        
          

        

      

      
        
        

      

    

    

    ANNEXES
      :

    

    
      	·  	
              ANNEX
                I
                :Certificate
                of conformity.

            

    

     

    
      	·  	
              ANNEX
                II:Protocol
                for the treatment and technical
                specification.

            

    

     

    
      	·  	
              ANNEX
                III:Provisional
                production planning, delivery dates, and inventory of consumable
                materials.

            

    

     

    
      	·  	
              ANNEX
                IV
                :
                Inspection protocol of SOFABO’s premises and control of stocked
                product.

            

    

     

    
      	·  	
              ANNEX
                V
                :Modalities
                for the revision of the conditions of the
                subcontract.

            

    

     

    
      	·  	
              ANNEX
                VI
                :
                Description
                of ICE ROCKS’ material.

            

    

     

    
      	·  	
              ANNEX
                VII :Price
                and invoicing. 

            

    

     

    
      	 	
              ENTERED
                INTO AND CONCLUDED IN PARIS

              On
                this 26th
                day of February 2001

            
	PRINCIPAL
              MANUFACTURER	 	SUBCONTRACTOR
	 	 	 
	
              LA SOCIÉTÉ ICE ROCKS

              Herein represented by

              Mr. Thierry LACAN

            	 	
              LA SOFABO

              Herein represented by

              Mrs. Renée CHAILLOU

            
	 	 	 
	(SGD) Thierry
              Lacan	 	(SGD) Renée
              Chaillou

    

    

    
      
        
        

      

      
        14EXHIBIT
      10.10

    

    TRANSLATION
      FOR CONVENIENCE ONLY - NOT LEGALLY BINDING

    

    TRANSLATION

    

    [Letterhead]

    SO.FA.BO

    

    (Annex
      2
      to the Manufacturing Subcontract between SOFABO

    and
      Water
      Bank of America Inc.)

    

    BETWEEN: 

    

    La
      SOFABO, a limited corporation having a capital stock of 1,301,300 €, having its
      head office at La Roche sur Yon, 85000, immatriculated with the La Roche sur
      Yon
      Register of Commerce and Companies, under number 302135652

     

    Herein
      represented by Mrs. Renée Chaillou, President of the Board of Directors,
      hereinafter referred to as SOFABO

    

    AND: 

    

    WATER
      BANK OF AMERICA INC., a corporation duly constituted in accordance with the
      Canada Business Corporations Act, having its principal place of business at
      100
      des Sommets Avenue, Suite 1603, Nuns’ Island, Quebec, H3E 1Z8, herein
      represented by Mr. Jean-Jean Pelletier, duly authorized for the purposes hereof
      as he so declares, hereinafter referred to as WBOA

    

    Preamble

    

    The
      undersigned parties hereby declare as follows:

    

    On
      February 26, 2001, SOFABO entered into and concluded a Manufacturing Subcontract
      for the production of secured ice cubes with the company ICE ROCKS.

    

    The
      aforesaid contract was amended on October 28, 2004 by way of an agreement
      entered into and concluded between SOFABO and WBOA.

    

    On
      March
      2, 2005, certain agreements were entered into and concluded based on articles
      2.9 and 2.11 of the above-mentioned addendum as concerns a monthly invoicing
      for
“Worths & Cares” as well as the replenishment of funds in order to cover
      same.

    

    On
      May 3,
      2006, at the request of WBOA and pursuant to the Manufacturing Subcontract,
      SOFABO transmitted to its client, le groupe CANDY HOOVER, in the context of
      further orders for secured ice cubes, an attestation of insurance coverage
      for
      civil liability which latter had been obtained from MAPA de St-Jean d’Angély.

     

    
      
        
        

      

      
        
        

        
          

        

      

      
        
        

      

    

     

    SOFABO
      does not wish to be involved or otherwise responsible for the business
      operations of Water Bank of America Inc. and is desirous of being indemnified
      in
      connection with any commercial arrangements which are taken with the le group
      CANDY HOOVER or any other new client and such indemnification shall extend
      to
      the payment terms and conditions consented in such clients’ favour by
      WBOA.

    

    It
      was
      agreed that all invoices issued by SOFABO’s accounting department upon the
      instructions and according to the terms and conditions as specified by WBOA
      were
      done so only in accordance with the general terms and conditions of sale, as
      specified in the Manufacturing Subcontract and accordingly WBOA shall handle
      and
      be responsible for any non-payment issues or litigation in connection with
      such
      invoices, save and except for litigation or liability originating as a result
      of
      manufacturing defects.

    

    All
      payments of outstanding invoices shall be deposited into the joint SOFABO-WBOA
      bank account which has been opened with the Tarneaud Bank of La Roche sur
      Yon.

    

    To
      this
      effect by e-mail dated the 21st
      of
      February 2006 and a response thereto dated February 28, 2006, a joint bank
      account was opened in the name of SOFABO -WBOA in order to receive various
      funds
      which may, from time to time, be wired by WBOA to SOFABO, deposit WBOA’s client
      invoices and for automatic pre-authorized debits by SOFABO in acquittance of
      its
      own invoices issued to WBOA for the manufacturing of secured ice cubes, as
      posited in the Manufacturing Subcontract as well as the acquittance of
      disbursements (exclusive of taxes) made to suppliers upon the direction of
      WBOA.

    

    WBOA
      shall receive a monthly statement of account setting forth any funds activity
      received for or debited from the account together with documents in support
      thereof, the whole as circulated in an e-mail dated March 2, 2006. SOFABO shall
      ensure that it shall acquit supplier invoices for and on behalf of WBOA, and
      SOFABO is accordingly hereby authorized to debit the joint bank account by
      an
      amount equal thereto (exclusive of taxes).

    

    The
      parties hereby agree that SOFABO shall be entitled to invoice WBOA an amount
      commensurate to three percent (3%) of the total monthly debits of the joint
      account. SOFABO shall furnish WBOA with supporting documentation
      thereto.

    

    AND
      THE
      PARTIES HAVE SIGNED, in duplicate, at La Roche sur Yon, this 3rd
      day of
      May 2005.

     

    
      	 	 	 	 
	
            	 	 	(SGD)
              RENÉE
              CHAILLOU
	
              
JEAN-JEAN
              PELLETIER 
              FOR :
                Water Bank of America Inc.

            	 	 	
              
RENÉE
              CHAILLOU

    

     

    
      
        
        

      

      
        -2-

Source: [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00111-of-00352.parquet"}, [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00111-of-00352.parquet"}]]