Document:

Exhibit 10.14

Paul Abramowitz
PO Box 1420
Mercer Island, WA  98040

                                                                  April 17, 2006

Dear Paul,

I am pleased to offer you the position of President and Chief Executive Officer
of Neah Power Corporation (the "Company"), effective as of Monday, March 27,
2006. This letter will set forth the terms of your service with the Company and
is subject only to: (a) approval by the Company's Board of Directors, and (b) as
required by law, satisfactory proof of your right to work in the United States.

                            TITLE:   President and Chief Executive Officer,
                                     member of the Board of Directors

                       REPORTS TO:   Board of Directors

                      BASE SALARY:   $275,000 per year, payable according to the
                                     Company's standard payroll policies and
                                     subject to normal withholding.

                  DEFERRED SALARY:   I understand that you agree to defer
                                     $150,000 (or 54.545% of each paycheck), and
                                     so you will receive an equivalent salary of
                                     $125,000 until $5M of capital has been
                                     raised by the company. As an alternative to
                                     deferring this $150,000, you may elect to
                                     convert this deferred salary into an
                                     equivalent value of Neah options. These
                                     options are priced at your start date of
                                     March 27, 2006; this price is $0.85 per
                                     share. The options vest at 1/12th per month
                                     on the first day of each month of service,
                                     commencing April 1, 2006. Should you chose
                                     this election, the company will also pay
                                     the exercise price of $0.85 per share
                                     exercised on the date of exercise. You are
                                     obligated to pay the taxes on the options.

                            BONUS:   Given your large ownership of Neah, you
                                     will not be eligible for a bonus, except at
                                     the discretion of the board.

                         BENEFITS:   You will be eligible to receive the
                                     standard benefits given to Company
                                     employees and any additional benefits
                                     offered specifically to executives.

                           EQUITY:   Given your large ownership of the Company,
                                     you will not be offered additional equity,
                                     other than as outlined above under deferred
                                     salary.

                         EXPENSES:   The Company shall reimburse you for all
                                     reasonable business expenses incurred or
                                     paid by you in the performance of your
                                     duties, subject to the Company's expense
                                     reimbursement policy as in effect from time
                                     to time.

<PAGE>

       INNOVATIONS AND PROPRIETARY   As an employee of the Company, you will be
                 RIGHTS AGREEMENT:   required to sign and comply with the
                                     attached Employee Innovations and
                                     Proprietary Rights Assignment Agreement,
                                     which requires among other provisions,
                                     non-competition with the Company for twelve
                                     (12) months following the termination of
                                     your employment with the Company under any
                                     circumstances.

             "AT-WILL" EMPLOYMENT:   Your employment with the Company is for an
                                     unspecified duration and constitutes
                                     "at-will" employment. As such, either the
                                     Company or you may terminate your
                                     employment relationship at any time, with
                                     or without notice and with or without
                                     cause. Neither your job performance,
                                     promotions, commendations, bonuses, stock
                                     option grants nor the like from the Company
                                     shall imply an obligation on the part of
                                     either the Company or yourself to continue
                                     employment.

                 ENTIRE AGREEMENT:   This letter, the Employee Innovations and
                                     Proprietary Rights Assignment Agreement,
                                     etc. form the complete and exclusive
                                     statement of your employment with the
                                     Company. These terms supersede any other
                                     agreements or promises made to you by
                                     anyone, whether written or oral.

       If you wish to accept employment with Neah Power under the terms
       described above, please sign and date this letter, and return it to me.

       Sincerely,

       /s/ Dan Rosen
       Daniel Rosen
       Chairman of the Board, Neah Power

       Agreed and accepted this 17th day of April 2006.

       By:  /s/ Paul Abramowitz
            Paul AbramowitzEXHIBIT 4.1

                          FIRST SUPPLEMENTAL INDENTURE

         FIRST SUPPLEMENTAL INDENTURE (this "First Supplemental Indenture"),
dated as of July 21, 2006 between BE Aerospace, Inc., a Delaware corporation
(the "Company"), and The Bank of New York Trust Company, NA, as trustee under
the Indenture referred to below (the "Trustee").

                              W I T N E S S E T H :
                              -------------------

         WHEREAS, the Company and the Trustee heretofore executed and delivered
an Indenture, dated as of October 7, 2003 (the "Indenture"), providing for the
issuance of the 8 1/2% Senior Notes due 2010 (the "Securities") (capitalized
terms used herein but not otherwise defined have the meanings ascribed thereto
in the Indenture);

         WHEREAS, in accordance with Section 902 of the Indenture, the Trustee
and the Company, together with the written consent of the Holders of not less
than a majority in principal amount of the Outstanding Securities as of the date
hereof, may add or amend certain terms and covenants in the Indenture as
described below;

         WHEREAS, the Company is undertaking to execute and deliver this First
Supplemental Indenture to amend certain terms and covenants in the Indenture
(the "Proposed Amendments") in connection with its offer to purchase the
Securities pursuant to the Offer to Purchase and Consent Solicitation Statement
and accompanying Consent and Letter of Transmittal of the Company, dated as of
July 10, 2006, and any amendments, modifications or supplements thereto (the
"Offer and Consent Solicitation");

         WHEREAS, the Company has obtained the written consent to the Proposed
Amendments to the Indenture from the Holders of at least a majority in principal
amount of the Outstanding Securities in order to effect the Proposed Amendments;

         WHEREAS, this First Supplemental Indenture has been duly authorized by
all necessary corporate action on the part of the Company.

         NOW, THEREFORE, in consideration for the premises and for other good
and valuable consideration, the receipt of which is hereby acknowledged, the
Company and the Trustee mutually covenant and agree for the equal and ratable
benefit of the Holders as follows:

                                    ARTICLE I

                                   Amendments

         Section 1.1. Amendments to the Indenture. The Indenture is hereby
amended as follows:

         (i)   Sections 803, 1006, 1007, 1008, 1009, 1010, 1011, 1013, 1014,
               1015, 1016, 1017, 1018, 1020, 1021 and 1023 are hereby amended by
               deleting

                                       1

<PAGE>

               all such Sections in their entirety and all references thereto
               contained elsewhere in the Indenture in their entirety;

         (ii)  Clause (2) of Section 801 is hereby amended by deleting all of
               such clause in its entirety and all references thereto contained
               elsewhere in the Indenture in their entirety, and all references
               to Section 801 in the Indenture shall mean Section 801 as amended
               hereby;

         (iii) Section 501 is hereby amended by deleting clauses (3), (5), (6)
               and (7) thereof in their entirety, and all references thereto
               contained elsewhere in the Indenture in their entirety, and by
               deleting the references to "Significant Subsidiary" set forth in
               each of clauses (8) and (9) thereof, and all references to
               Section 501 in the Indenture shall mean Section 501 as amended
               hereby;

         (iv)  The introductory clause of Section 1105 is hereby amended by
               deleting the phrase "not less than 30 nor more than 60 days" and
               replacing it with the phrase "not less than three (3) nor more
               than 60 days". All references to Section 1105 in the Indenture
               shall mean Section 1105 as amended hereby; and

         (v)   All definitions set forth in Section 101 of the Indenture that
               relate to defined terms used solely in sections deleted by this
               First Supplemental Indenture are deleted in their entirety
               hereby.

                                   ARTICLE II

                                  Miscellaneous

         Section 2.1. Effectiveness. This First Supplemental Indenture shall
become effective on and as of the date the counterparts hereto shall have been
executed and delivered by each of the parties hereto. This First Supplemental
Indenture will become operative upon the earlier to occur of (x) the date on
which the tendered Securities are accepted for payment and are paid for by the
Company in accordance with the terms of the Offer and Consent Solicitation and
(y) the date on which the Company delivers a written, irrevocable notice to
Global Bondholder Services Corporation, as Depositary, that all conditions of
the Offer and Consent Solicitation have been waived or satisfied and it shall
not amend, extend or terminate the Offer and Consent Solicitation and shall
consummate the Offer and Consent Solicitation on the expiration date, or 5:00
p.m., New York City time, on August 7, 2006, unless extended or earlier
terminated by the Company, in which case this First Supplemental Indenture will
become operative as of the date hereof.

         Section 2.2. Indenture Remains in Full Force and Effect. Except as
supplemented hereby, all provisions in the Indenture shall remain in full force
and effect.

         Section 2.3. Indenture and Supplemental Indenture Construed Together.
This First Supplemental Indenture is an indenture supplemental to and in
implementation of the

                                       2

<PAGE>

Indenture, and the Indenture and this First Supplemental Indenture shall
henceforth be read and construed together.

         Section 2.4. Confirmation and Preservation of Indenture. The Indenture
as supplemented by this First Supplemental Indenture is in all respects
confirmed and preserved.

         Section 2.5. Conflict with the Trust Indenture Act. If any provision of
this First Supplemental Indenture limits, qualifies or conflicts with any
provision of the TIA that is required under the TIA to be a part of and govern
any provision of this First Supplemental Indenture, the provision of the TIA
shall control. If any provision of this First Supplemental Indenture modifies or
excludes any provision of the TIA that may be so modified or excluded, the
provision of the TIA shall be deemed to apply to the Indenture as so modified or
to be excluded by this First Supplemental Indenture, as the case may be.

         Section 2.6. Severability. In case any provision in this First
Supplemental Indenture shall be invalid, illegal or unenforceable, the validity,
legality and enforceability of the remaining provisions shall not in any way be
affected or impaired thereby.

         Section 2.7. Benefits of Supplemental Indenture. Nothing in this First
Supplemental Indenture or the Securities, express or implied, shall give to any
Person, other than the parties hereto and thereto and their successors hereunder
and thereunder and the Holders of the Securities, any benefit of any legal or
equitable right, remedy or claim under the Indenture, this First Supplemental
Indenture or the Securities.

         Section 2.8. Successors. All agreements of the Company in this First
Supplemental Indenture shall bind its successors. All agreements of the Trustee
in this First Supplemental Indenture shall bind its successors.

         Section 2.9. Certain Duties and Responsibilities of the Trustee. In
entering into this First Supplemental Indenture, the Trustee shall be entitled
to the benefit of every provision of the Indenture and the Securities relating
to the conduct or affecting the liability or affording protection to the
Trustee, whether or not elsewhere herein so provided.

         Section 2.10. Governing Law. This First Supplemental Indenture shall be
governed by, and construed in accordance with, the laws of the State of New York
but without giving effect to applicable principles of conflicts of law to the
extent that the application of the laws of another jurisdiction would be
required thereby.

         Section 2.11. Multiple Originals. The parties may sign any number of
copies of this First Supplemental Indenture, each of which shall be deemed an
original, but all of which together shall constitute one and the same
instrument.

         Section 2.12. Headings. The Article and Section headings herein are
inserted for convenience of reference only, are not intended to be considered a
part hereof and shall not modify or restrict any of the terms or provisions
hereof.

                                       3

<PAGE>

         Section 2.13. The Trustee. The Trustee shall not be responsible in any
manner for or in respect of the validity or sufficiency of this First
Supplemental Indenture or for or in respect of the recitals contained herein,
all of which are made by the Company.

                                       4

<PAGE>

         IN WITNESS WHEREOF, the parties hereto have caused this First
Supplemental Indenture to be duly executed as of the date first written above.

                                      BE AEROSPACE, INC.

                                      By:  /s/ Thomas P. McCaffrey
                                           -------------------------------------
                                           Name:  Thomas P. McCaffrey
                                           Title: Senior Vice President of
                                                  Administration and Chief
                                                  Financial Officer

                                      THE BANK OF NEW YORK TRUST COMPANY, NA,
                                              as Trustee

                                      By:  /s/ Geraldine Creswell
                                           -------------------------------------
                                           Name:  Geraldine Creswell
                                           Title: Assistant Treasurer

                                       5

Source: [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00107-of-00352.parquet"}, [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00107-of-00352.parquet"}]]