Document:

Exhibit 10.51

 

Date: March 15th, 2016

 

		TO:	AIA International Limited Taiwan Branch (“AIATW”)

17F., No.333, Sec. 2, Dunhua S Rd., Da-an
District

Taipei City 106, Taiwan

 

		FROM:	AHFL Holdings Financial Limited. (”AHFL”)

7F, No. 311 Section 3 Nan-King East Road

Taipei City, Taiwan

 

RE:Consent Letter

 

Dear Mr. Hou

 

		1.	This letter is to serve as an official notice of AHFL to AIATW for committing certain sales target
and agreement to refund portion of the Execution Fees set forth in the a Strategic Alliance Agreement (the “Alliance Agreement”)
entered on June 10, 2013 between both parties.

 

		2.	The purpose of the Strategic Alliance Agreement is to promote life insurance products provided
by AIATW within the territory of Taiwan through insurance agency companies or insurance brokerage companies. To the extent permitted
by applicable laws and regulations, AHFL shall assist and encourage any insurance agency company or insurance brokerage company
duly approved by the competent government authorities of Taiwan (the “Appointed Broker/Agent”), to cooperate with AIATW
for the promotion of life insurance products of AIATW.

 

		3.	The annual first year premium (hereinafter "AFYP") set forth in above insurance contract
negotiated by Appointed Broker/Agent and agreed by AIATW shall meet the sales target defined in Article 4 in this Letter and 13-month
persistency ratio (P) indicators which shall be recognized by the proportion of the calculated results for the amount of the contract.

 

		4.	The AFYP in the insurance contract negotiated by Appointed Broker/Agent and agreed by AIATW according
to above Article shall meet the sales target as below which shall be recognized by the proportion of the calculated results for
the amount of the contract.

 

    1 

     

    

 

	Contract Year	 	Sales Target
	First Year

(April 15th, 2013- Sep. 30th, 2014)	 	NT 600,000,000
	Second Year

(January 1st, 2016- Dec. 31st,2016)	 	NT 300,000,000
	Third Year

(January 1st, 2017- Dec. 31st,2017)	 	NT 400,000,000
	Forth Year

(January 1st, 2018- Dec. 31st,2018)	 	NT 500,000,000
	Fifth Year

(January 1st, 2019- Dec. 31st,2019)	 	NT 600,000,000
	Sixth Year

(January 1st, 2020- Dec. 31st,2020)	 	NT 700,000,000
	Seventh Year

(January 1st, 2021- Dec. 31st,2021)	 	NT 900,000,000
	Total	 	NT 4,000,000,000

 

		5.	The AFYP in the insurance contract agreed in above Article shall be deducted from premiums returned
to the policyholder due to the insurance contract is revoked, invalid or terminated; in the event of any fees returned because
of termination, suspension and reduce the sum insured, then the target shall be calculated according to the portion of premium
received by AIATW actually.

 

		6.	The portion of recognition in Article 4 will be negotiated and agreed separately by both parties
in writing.

 

		7.	The 13-Month Persistency Ratio (P) Indicators set out in insurance contract negotiated by Appointed
Broker/Agent and agreed by AIATW pursuant to Article 4 of this Letter shall be met more than 80%.

 

		8.	AIATW shall calculate and recognize the AFYP and 13-Month Persistency Ratio (P) Indicators at the
end of each contract year and inform AHFL the result within one month. AHFL agrees to return portion of the Execution Fees to AIATW
within one month of receipt of the notice sent by AIATW if AHFL fails to meet the targets set forth in Article 4. AIATW retains
the right to offset such amount against the amount payable by it to AHFL. If any delay of such refund, AIATW may claim interest
for such delay according to related articles in civil law and may terminate the Alliance Agreement and amendments.

 

		9.	The formula for calculating the returned Execution Fees to AIATW agreed as follows:

		(i)	First Year

		A.	Annual Target Achievement Rate" is 49% -0%. AHFL shall return NT 50 million to AIATW.

		B.	"Annual Target Achievement Rate" is 99% -50%. AHFL shall return certain amount to AIATW by the following formula:
NT 50 million x (1 - Target Achievement Rate) (round to the nearest whole number; same as below)

 

    2 

     

    

 

		C.	The formula for calculating "Annual Target Achievement Rate" is:

AFYP of first year/Sale Target of first year

		(ii)	From the end of the second contract year, AIATW will calculate and recognize the accumulated AFYP of the insurance contract
negotiated by each Appointed Broker/Agent and agreed by AIATW every year from the first contract year to the end of the current
year (hereinafter referred to as "Cumulative Year") and calculate "Accumulated Annual Target Achievement Rate"
as accumulated AFYP/accumulated Sales Target:

		(iii)	Second Year

		A.	"Accumulated Annual Target Achievement Rate" is 49% -0%. AHFL shall return certain amount to AIATW by the following
formula: NT 50 million + NT 35 million – the Execution Fees shall be returned to AIATW pursuant to Article 9 (i).

		B.	"Accumulated Annual Target Achievement Rate" is 99% -50%. AHFL shall return certain amount to AIATW by the following
formula: (NT 50 million + NT 35 million) x (1 - cumulative performance target achievement rate) - the Execution Fees shall be returned
to AIATW pursuant to Article 9 (i). In the case of the value calculated as described above is less than zero, AIATW shall compensate
AHFL the difference.

		C.	"Accumulated Annual Target Achievement Rate" is over 100%. AIATW shall pay back the returned Execution Fees which
may be returned to AIATW pursuant to Article 9 (i).

		(iv)	Third Year to Seventh year

		A.	"Accumulated Annual Target Achievement Rate" is 49% -0%. AHFL shall return certain amount to AIATW by the following
formula: NT 50 million + NT 35 million + (NT 33 million x cumulative numbers of years -2) – the Execution Fees shall be returned
to AIATW pursuant to Article 9 (i) and (iii).

		B.	"Accumulated Annual Target Achievement Rate" is 99% -50%. AHFL shall return certain amount to AIATW by the following
formula: {NT 50 million + NT 35 million + [NT 33 million x cumulative numbers of years -2]} x (1 - cumulative performance target
achievement rate) - the Execution Fees shall be returned to AIATW pursuant to Article 9 (i) and (iii). In the case of the value
calculated as described above is less than zero, AIATW shall compensate AHFL the difference.

 

    3 

     

    

 

		C.	"Accumulated Annual Target Achievement Rate" is over 100%. AIATW shall pay back the returned Execution Fees which
may be returned to AIATW pursuant to Article 9 (i) and (iii).

 

		10.	In the event at AHFL fails to meet the 13-Month Persistency Ratio (P) Indicators set forth in Article
7, the returned Execution Fees shall be calculated as NT 35.7 million x ratio (%) of returned Execution Fees. The aforementioned
ratio (%) of returned Execution Fees is agreed as the following table:

 

	13-Month Persistency Ratio (P)

Indicators	 	Ratio of returned Execution Fees

 (%)
	P >= 80%	 	0%
	70% <= P < 80%	 	10%
	60% <= P < 70%	 	20%
	P < 60%	 	30%

 

		11.	If the Sales Target and 13-Month Persistency Ratio (P) Indicators have not been reached by AHFL
simultaneously, the returned Execution Fee based on Article 9 and 10 shall be limited to whichever is higher.

 

		12.	Upon the termination of the Strategic Alliance Agreement due to the Article 8.2 set forth in the
Strategic Alliance Agreement, both parties agree to recalculate the Execution Fees according to following formula:

 

Executed Fee x [1-(Accumulated First Year Premium (“AFYP”)/Total
Sales Target]-the amount of Execution Fees returned by AHFL according to Article 9.

p.s. The sale target of the year of termination shall
be calculated by the portion of passed period in the current year.

 

Upon the amount is grated than zero settled by above
formula, AHFL shall return such amount to AIATW within one month of termination of the Strategic Alliance Agreement; in the contrast,
AIATW shall make the payment of such amount to AHFL within one month of termination of the Strategic Alliance Agreement. If any
delay of such refund or compensation, either party may claim interest for such delay according to related articles in civil law.

 

		13.	AHFL shall have the right to ask AHFL to take the obligations according to the section 13 of Strategic
Alliance Agreement if AHFL fails to achieve any consent in this Letter.

 

    4 

     

    

 

Your cooperation regarding the above will
be highly appreciated. If there is any concern over this letter, please feel free to contact us as soon as you can.

 

Best regards,

 

	 
	Name: Yi Hsiao, Mao
	Title: Chairman
	China United Insurance Service, Inc.

 

    5Exhibit 10.57

 

Tenancy Agreement

 

This Tenancy Agreement (the
“Agreement”) is made on 15th Apr. 2015 by and between LAW Insurance Broker Co., LTD. (the “Tenant”)
and Pon-Chen Co., LTD. (the “Landlord”).

 

WHEREAS, the Tenant intends
to lease from the Landlord the “Premise” (defined herein below) and the Landlord agrees to lease to the Tenant the
“Premise” in accordance and under the terms and conditions set forth herein. NOW, THEREFORE, the parties hereby agree
as follows:

 

		1.	Premise

 

The leasing premise (the “Premise”)
is located at 5F,No.311,Sec.3,Nan-King E. Rd.,Taipei, and the total area of the Premise is 753.293 square feet (including
public places).

 

		2.	Term
                                         of the Lease

 

Unless earlier terminated under
other provisions of this Agreement, the Agreement shall have a term of two years, commencing on 1st Jun. 2015 and expiring
on 31st May.2017 (the “Term”).

 

		(1)	Both parties are entitled to renew
                                         this lease one month before the expiry. The terms and conditions shall be negotiated
                                         by both parties. If the renewal has not been made upon the expiry, the lease terminates
                                         spontaneously. The Tenant is entitled to have the
                                         priority in renewal in case that the Landlord is about to lease the Premise. The Landlord’s
                                         expression of objection shall be made in one week after the Tenant offers the renewal
                                         if the Landlord disapproves of the renewal. If the Landlord does not give a definite
                                         answer within the specified period, the renewal shall be deemed valid.

 

		(2)	The
                                         Landlord’s expression of objection shall be made in one month before the expiry
                                         if the Landlord disapproves of the renewal. Upon the expiry, the Tenant shall
                                         at his cost without delay vacate the Premise, re-convey the Premise to the Landlord in
                                         the condition which the Premise was first conveyed to the Tenant
upon commencement of this Agreement

 

		3.	Rentals

 

		(1)	The Rental for the Term shall
                                         be NT$355,477 (excluding business tax) per month.

 

		(2)	The Rental shall be due and payable
                                         on the 1st day of each calendar month (the “Lease Inception”)
                                         during the Term. The Landlord shall give the invoice to the Tenant three days before
                                         the Lease Inception. If the invoice is delayed, the payment would be delayed by the Tenant.

 

		(3)	For the first year, the Tenant
                                         shall pay the rental of NT$373,251 (including business tax) in 12 checks, whose expiring
                                         date is on the 1st of each calendar month. The rental for the second year
                                         shall be paid to the Landlord before 1st Jun. 2016.

 

     

     

    

 

 

		(4)	If
                                         the rental is delayed, the Tenant shall pay it during the specific period after being
                                         given notice by the Landlord. The Landlord shall deduct the rental from the contract
                                         security deposit if the rental has been delayed for over two months or the rental has
                                         not been paid in successive two months after being given notice. The Landlord shall claim
                                         such compensation pursuant to acts and regulations subject to the deficiency
                                         of the rental and the loss. 

 

		4.	Contract
                                         security deposit

 

		(1)	On the signing of this Agreement,
                                         the Tenant shall pay the Landlord a contract security
                                         deposit (the “Deposit”) in an amount of NT$670,000 (evidenced by receipt).
                                         Upon the expiration or the termination of this Agreement, the interest-free Deposit shall
                                         be refunded by means of the receipt when the Tenant moves out, surrenders the Premise,
                                         and comply with this Agreement, the Landlord shall pay 1% of the amount of Deposit for
                                         each delayed day of payment.

 

		(2)	The Landlord shall give notice
                                         to the Tenant one month before the transfer if the Landlord wants to transfer the ownership
                                         of the Premise. The Deposit shall be refunded to the Tenant without any interest after
                                         the delivery of the Premise.

 

		(3)	The Tenant shall not assign the
                                         creditor’s right of the Deposit.

 

		5.	Working
                                         Fund of the management of the building (the “Working Fund”)

 

On the signing of this Agreement,
the Tenant shall pay the Landlord a Working Fund in an amount of NT$80,000. Such Working Fund shall be deeming paid since the
Tenant already pay the Working Fund followed by the previous lease agreement made by and between the parties on 1st
Jun, 2011. The Working Fund shall be calculated in the event of the termination of this Agreement, the Landlord would return the
overcharge and demand payment of the shortage.

		6.	Insurance

 

The Premise owned by the Landlord
shall obtain the fire insurance and earthquake insurance. The Tenant shall insure the chattels and the facilities.

 

		7.	Use
                                         of the Premise

 

		(1)	The Premise shall be used only
                                         for business purposes.

 

		(2)	The Tenant shall not sublet, lend,
                                         or sell the Premise. The Tenant shall also not assign, transfer any of his rights to
                                         or interest in or obligations under this Agreement.

 

     

     

    

 

		(3)	No acts against the law, storage
                                         of any goods, illegal substances, explosives, flammable materials or dangerous articles
                                         is allowed. In the event of violation by or attribute to the Tenant of the restrictions
                                         set forth hereof or by any applicable laws of the Republic of China, the Tenant shall
                                         be solely and exclusively responsible for and answerable to all charges, liabilities
                                         and penalties for such violation.

 

		(4)	Public land and apparatus
                                         in this building shall not be occupied. The Premise and other facilities shall
                                         be kept complete, except that any improvement or construction of the Premise is approved
                                         by the Landlord.

 

		(5)	The Landlord has set up an area
                                         for the signboard in the first floor of the building where the Premise is located. No
                                         signboard or advertisement is sited in any other places in this building without written
                                         consent by the Landlord.

 

	(6)   	(a)	The repair or maintenance of the Premises arising
from ordinary wear and tear shall be the responsibility of the Tenant. The damage caused by an act of God, force
majeure or not the Tenant’s error shall be the responsibility of the Landlord. If the repair or maintenance is not accomplished
in five days after given notice by the Tenant or not accomplished during a reasonable period of time, the Tenant may renovate
by himself. Then the Tenant may ask for the amount of renovation, deduct the amount from the Deposit or terminate this Agreement.

 

		(b)	Unless otherwise approved by
                                         the Landlord in advance, no improvement or construction of the Premise shall be made
                                         by the Tenant. Any improvement or construction of the Premise made by the Tenant shall
                                         in no event damage the structure of the building.

 

		(c)	No change on utilities, air conditioners,
                                         and fire-fighting equipments in the Premise shall
                                         be made without the written consent of the Landlord and the Management Office. The Tenant
                                         shall compensate for the damage arising from his gross negligence or willfulness.

 

		(7)	The Tenant shall comply with the
                                         regulations made by the Landlord.

 

		(8)	The Tenant shall not operate against
                                         the scope of business, and it is not allowed to breed dogs or any other cattle.

 

		(9)	In the event of Tenant’s
                                         breach of Article 7.1 through Article 7.8, the Landlord shall give the Tenant written
                                         notice to mend in two months. The Landlord may terminate this Agreement if the improvement
                                         has not been made.

 

		(10)	Any dispute arising from the
                                         breach of the regulations has nothing to do with the Landlord, and it is deemed a breach
                                         of this Agreement.

 

		8.	Miscellaneous

 

		(1)	The
                                         house tax of the Premise shall be the responsibility of the Landlord. The Tenant shall
                                         be responsible for the taxes in respect of the operations.

  

     

     

    

 

		(2)	Charges for electricity, water,
                                         and such other additional supplies of the Premise provided to the Tenant during the Term
                                         shall be the responsibilities of the Tenant.

 

		(3)	Where the Tenant fails to make
                                         a due rental, utilities bills or any other fees, the Landlord may stop water supply and
                                         power supply.

 

		(4)	(a)   The rental shall be paid on the appointed date for the
                                         first year in the event of termination under one year.

 

		(b)	In the event of termination after one year, the Tenant
shall give the Landlord written notice one month before the termination.

 

		(c)	In the event of the Tenant’s breach of Article
7, the rental shall still be paid till the day of move after the notice is made.

 

		(5)	The
                                         Tenant shall without delay vacate the Premise and re-convey the Premise to the Landlord.
                                         If the miscellaneous objects are not removed in
                                         15 days, they become renounced. The Landlord shall deal with these objects. The expense
                                         arising from the disposal shall be the responsibility of the Tenant, and shall be deducted
                                         from the Deposit.

 

		(6)	The Tenant may not request removal
                                         costs or any other fees.

 

		(7)	Upon
                                         such termination or the Tenant’s failure to re-convey the Premise upon the expiry
                                         of the Term, the Tenant shall pay the Landlord the rental due and payable as of the date
                                         of the termination as well as an amount equal to the sum of one month’s rental
                                         to compensate the Landlord’s loss and damage arising from such termination and
                                         as a penalty payment for such termination or breach. The Landlord shall deduct the amount
                                         from the Deposit in case the Tenant refuses to pay. But the Tenant shall at his cost
                                         without delay vacate the Premise, re-convey the Premise to the Landlord as soon as possible.
                                         

 

		(8)	During
                                         Term hereof, if the Landlord wants to transfer the ownership of the Premise,

 

		(a)	he shall give the Tenant written notice two months before
the transfer and shall ask for the approval from the Tenant.

 

		(b)	he shall be generally responsible for the third party
that takes the ownership.

 

		(c)	he agrees to provide the removal fee that is equal to
one month’s rental in case the Tenant is inappetent to exchange treaty with the third party.

 

		(d)	he shall return the undue checks and the Deposit regardless
of the treaty exchange.

 

		(e)	he shall indemnify
the Tenant in an amount of NT$1.2 million in the event of the Landlord’s breach of this Article.

 

     

     

    

 

		9.	Assumption
                                         of risk

 

The Tenant shall exercise
the due care of a good administrator, and shall be responsible for the indemnity in the event of the damage of the Premise.

 

		10.	Removal
                                         of the Premise

 

Upon expiry or termination
for whatever reason of this Agreement, the Tenant shall at his cost without delay vacate the Premises, re-convey the Premises
to the landlord in the condition which the Premise was first conveyed to the Tenant upon commencement of this Agreement.

 

The Tenant shall pay up the
rental, fines, fees and any other compensation. The Landlord may deduct unpaid amount from the Deposit if the Tenant fails to
pay up.

 

		11.	This
                                         Agreement is served in bipartite. Each party holds one copy.

		12.	Any and all disputes arising from
                                         this Agreement shall be finally adjudicated upon by the Taipei District Court and appellate
                                         courts thereof in the Republic of China.

 

	Landlord	 	Tenant
	Name: Pon-Chen Co., LTD	 	Name: LAW Insurance Broker Co.,
    LTD
	Representative: TSU-CHAN
    WANG	 	Representative: Shu-Fen Lee
	Unified Business No.:
    04499487	 	Unified Business
No.: 86300857
	Address: 11F,
    No.311, Sec.3, Nan-King E. Rd., Taipei	 	Address: 5F,
    No.311, Sec.3, Nan-King E. Rd., Taipei
	Telephone: 25455366	 	Telephone:
    25455970
	Signature: ___________________________	 	Signature: ___________________________

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