Document:

Exhibit 10.2

    
      

    

    AMENDED
      AND RESTATED

    TAX
      SHARING AGREEMENT

    BETWEEN
      FORD MOTOR COMPANY AND

    FORD
      MOTOR CREDIT COMPANY

    

    

    THIS
      TAX
      SHARING AGREEMENT (this “Agreement”) dated December 12, 2006, is made and
      entered into by Ford Motor Company (“Ford”), a Delaware corporation, and Ford
      Motor Credit Company (“Ford Credit”), a Delaware corporation.

    

    RECITALS

    

    WHEREAS,
      Ford is the common parent corporation of an affiliated group of corporations
      within the meaning of Section 1504(a) of the Internal Revenue Code of 1986,
      as
      amended (the “Code”) and of combined groups as defined under similar laws of
      other jurisdictions and Ford Credit is a member of such groups; and

    

    WHEREAS,
      the groups of which Ford is the common parent and Ford Credit is a member file
      or intend to file Consolidated Returns and Combined Returns; and

    

    WHEREAS,
      Ford and Ford Credit desire to provide for the allocation of liabilities and
      procedures to be followed with respect to certain tax matters arising on and
      after January 1, 2006.

    

    AGREEMENT

    

    NOW,
      THEREFORE, in consideration of the mutual covenants and promises contained
      herein, and other good and valuable consideration, the receipt and sufficiency
      of which are hereby acknowledged, the parties agree as follows:

    

    Section
      1. Definitions

    

    1.1. 
      “Adjusted
      Tax Asset Balance” means
      Ford Credit's aggregate Tax Assets adjusted to reflect only the portion of
      such
      assets that Ford determines to have resulted in an actual cash tax benefit
      to
      the Ford Group.

    

    1.2. 
      “Audit”
      includes
      any audit, assessment of Taxes, other examination by any Tax Authority,
      proceeding, or appeal of such proceeding relating to Taxes, whether
      administrative or judicial.

    

    1.3.
       “Combined Group”
      means,
      for each Non-Federal Combined Tax, the group of corporations or other entities
      that files the Combined Return.

    

    1.4. 
      “Combined
      Return” means
      any
      Tax Return with respect to Non-Federal Taxes filed on a consolidated, combined
      (including nexus combination, worldwide combination, domestic combination,
      line
      of business combination or any other form of combination) or unitary basis
      wherein Ford Credit joins in the filing of such Tax Return (for any taxable
      period or portion thereof) with Ford or one or more Ford
      Affiliates.

    

    1.5. 
      “Consolidated
      Group”
      means an
      affiliated group of corporations within the meaning of Section 1504(a) of the
      Code of which Ford is the common parent and that files a consolidated
      return.

    

    1.6. 
      “Consolidated
      Return”
      means
      any Tax Return with respect to Federal Income Taxes filed on a consolidated
      basis wherein Ford Credit joins in the filing of such Tax Return (for any
      taxable period or portion thereof) with Ford or one or more Ford
      Affiliates.

    
      
        
        

      

      
        1

        
          

        

      

      
        
        

      

    

    1.7. 
      “Contingent Tax Liability"
      means
      Ford's estimate of an expected Redetermination Amount. 

    

    1.8. 
      “Estimated
      Tax Installment Date”
      means
      the installment due dates prescribed in Section 6655(c) of the Code (presently
      April 15, June 15,
      September
      15 and December 15).

    

    1.9. 
      “Federal Income Tax”
      means
      any tax imposed under Subtitle A of the Code (including the taxes imposed by
      Sections 11, 55, 59A, and 1201(a) of the Code) and any other income based United
      States Federal Tax which is hereinafter imposed upon corporations.

    

    1.10. 
      “Federal
      Tax”
      means
      any Tax imposed or required to be withheld by any Tax Authority of the United
      States.

    

    1.11.
       “Final
      Determination”
      means
      any of (a) the final resolution of any Tax (or other matter) for a taxable
      period that, under applicable law, is not subject to further appeal, review
      or
      modification through proceedings or otherwise, including (1) by the expiration
      of a statute of limitations (giving effect to any extension, waiver or
      mitigation thereof) or a period for the filing of claims for refunds,
      amending Tax Returns, appealing from adverse determinations, or recovering
      any
      refund (including by offset), (2) by a decision, judgment, decree, or other
      order by a court of competent jurisdiction, which has become final and
      unappealable, (3) by a closing agreement or an accepted offer in compromise
      under Section 7121 or 7122 of the Code, or comparable agreements under laws
      of
      other jurisdictions, (4) by execution of an Internal Revenue Service Form 870AD,
      or by a comparable form under the laws of other jurisdictions (excluding,
      however, with respect to a particular Tax Item for a particular taxable period
      any such form that reserves (whether by its terms or by operation of law) the
      right of the taxpayer to file a claim for refund and/or the right of the Taxing
      Authority to assert a further deficiency with respect to such Tax Item for
      such
      period), or (5) by any allowance of a refund or credit, but only after the
      expiration of all periods during which such refund or credit may be recovered
      (including by way of offset) or (b) the payment of Tax by any member of the
      Consolidated Group or Combined Group with respect to any Tax Item disallowed
      or
      adjusted by a Taxing Authority provided that Ford determines that no action
      should be taken to recoup such payment.

    

    1.12.
       “Ford
      Credit Combined Tax Liability”
      means,
      with respect to any taxable period, Ford Credit's liability for Non-Federal
      Combined Taxes as determined under Section 3.3 of this Agreement.

    

    1.13. 
      “Ford
      Credit Federal Income Tax Liability”
      means,
      with respect to any taxable period, Ford Credit's liability for Federal Income
      Taxes as determined under Section 3.2 of this Agreement.

    

    1.14. 
      “Ford
      Affiliate”
      means
      any corporation or other entity directly or indirectly controlled by Ford,
      but
      excluding Ford Credit.

    

    1.15. 
      “Ford
      Group”
      means
      the affiliated group of corporations as defined in Section

    1504(a)
      of the Code, or similar group of entities as defined under corresponding
      provisions of the laws of other jurisdictions, of which Ford is the common
      parent, and any corporation or other entity which may be, may have been or
      may
      become a member of such group from time to time, but excluding Ford
      Credit.

    

    1.16. 
      “Non-Federal
      Combined Tax”
      means
      any Non-Federal Tax with respect to which a Combined Return is
      filed.

    

    1.17. 
      “Non-Federal Separate Tax” means any Non-Federal Tax other than
      a Non-Federal Combined Tax.

    

    1.18. 
      “Non-Federal
      Tax”
      means
      any Tax other than a Federal Tax.

    

    1.19. 
      “Pro
      Forma Ford Credit Combined Return”
      means a
      pro forma Non-Federal Combined Tax return or other schedule prepared pursuant
      to
      Section 3.3 of this Agreement.

    
      
        
        

      

      
        2

        
          

        

      

      
        
        

      

    

    1.20. 
      “Pro
      Forma Ford Credit Federal Return”
      means a
      pro forma Federal Income Tax return or other schedule prepared pursuant to
      Section 3.2 of this Agreement.

    

    1.21.
      “Redetermination
      Amount”
      means,
      with respect to any Tax for any taxable period, the amount determined under
      Section 4.7 of this Agreement.

    

    1.22. 
      “Tax”
      means
      any charges, fees, levies, imposts, duties, or other assessments of a similar
      nature, including income, alternative or add-on minimum, gross receipts,
      profits, lease, service, service use, wage, wage withholding, employment,
      workers compensation, business occupation, occupation, premiums, environmental,
      estimated, excise, employment, sales, use, transfer, license, payroll,
      franchise, severance, stamp, collection, windfall profits, withholding, social
      security, unemployment, disability, ad valorem, highway use, commercial rent,
      capital stock, paid up capital, recording, registration, property, real property
      gains, value added, business license, customs duties, or other tax or
      governmental fee of any kind whatsoever, imposed or required to be withheld
      by
      any Tax Authority.

    

    1.23. 
      “Tax
      Asset”
      means
      any Tax Item that could reduce a Tax, including a net operating loss, net
      capital loss, investment tax credit, foreign tax credit, charitable deduction
      or
      credit related to alternative minimum tax.

    

    1.24. 
      “Tax
      Authority”
      means
      any governmental authority or any subdivision, agency, commission or authority
      thereof or any quasi-governmental or private body having jurisdiction over
      the
      assessment, determination, collection or Imposition of any Tax (including the
      Internal Revenue Service).

    

    1.25. 
      "Tax
      Item”
      means
      any item of income, gain, loss, deduction or credit, or other attribute than
      may
      have the effect of increasing or decreasing any Tax.

    

    1.26. 
      “Tax
      Return”
      means
      any return, report, schedule, certificate, form or similar statement or document
      (including any related or supporting information or schedule attached thereto
      and any information return, amended tax return, claim for refund or declaration
      of estimated tax) required to be supplied to, or flied with, a Tax Authority
      in
      connection with the determination, assessment or collection of any Tax or the
      administration of any laws, regulations or administrative requirements relating
      to any Tax.

    

    Section
      2. In General

    

    2.1. 
      Preparation and Filing of Tax Returns.
      Ford
      shall have the sole and exclusive responsibility for the preparation and filing
      of all Consolidated Returns and all Combined Returns. Ford shall have the
      exclusive right, in its sole discretion, with respect to any such Tax Return
      to
      determine (a) the manner in which such Tax Return shall be prepared and filed,
      including the elections, methods of accounting, positions, conventions and
      principles of taxation to be used and the manner in which any Tax Item shall
      be
      reported, (b) whether any extensions may be requested, (c) the elections that
      will be made by Ford, any Ford Affiliate and Ford Credit in such Tax Return,
      (d)
      whether any amended Tax Returns shall be flied, (e) whether any claims for
      refund shall be made, (f) whether any refunds shall be paid by way of refund
      or
      credited against any liability for the related Tax, and (g) whether to retain
      outside specialists to prepare such Tax Return, whom to retain for such purpose
      and the scope of any such retainer; provided, however, that Ford shall consult
      with Ford Credit senior management prior to making any determination that would
      have a material affect on Ford Credit operations.

    

    2.2. 
      Audits.
      Ford
      shall have the exclusive right, in its sole discretion, to control,
      contest, and
      represent the interests of Ford, any Ford Affiliate and Ford Credit in any
      Audit
      relating to any Tax Return described in Section 2.1 of this Agreement and to
      resolve, settle, or agree to any deficiency, claim or adjustment proposed,
      asserted or assessed in connection with or as a result of any such Audit;
      provided, however, that Ford shall consult Ford Credit senior management with
      respect to any issue that would reasonably be expected to have a material affect
      on Ford Credit.

    
      
        
        

      

      
        3

        
          

        

      

      
        
        

      

    

    2.3. 
      Agent.
      Ford
      Credit hereby irrevocably designates Ford as its sole and exclusive agent and
      attorney-in-fact to take such action (including execution of documents) as
      Ford,
      in its sole discretion, may deem appropriate in any and all matters (including
      Audits) relating to any Tax Return described in Section 2.1 of this
      Agreement.

    

    2.4. 
      Provision
      of Information.
      Ford
      Credit shall (a) furnish to Ford in a timely manner such information and
      documents as Ford may reasonably request for purposes of (1) preparing any
      Tax
      Return described in Section 2.1 of this Agreement, (2) contesting or defending
      any Audit of any Tax Return described in Section 2.1 of this Agreement, and
      (3)
      making any determination or computation necessary or appropriate under this
      Agreement, (b) cooperate in any Audit of any Tax Return described in Section
      2.1
      of this Agreement, (c) retain and provide on demand books, records,
      documentation or other information relating to any Tax Return until the later
      of
      (1) the expiration of the applicable statute of limitations (giving effect
      to
      any extension, waiver, or mitigation thereof) and (2) in the event any claim
      is
      made under this Agreement for which such information is relevant, until a Final
      Determination with respect to such claim, and (d) take such action as Ford
      may
      deem appropriate in connection with any of the foregoing.

    

    Section
      3. Tax Sharing

    

    3.1. 
      Ford
      Credit Liability for Federal Income Taxes and Non-Federal Combined
      Taxes.
      For
      each taxable period, Ford Credit shall be liable for an amount equal to the
      sum
      of the Ford Credit Federal Income Tax Liability and the Ford Credit Combined
      Tax
      Liability for such taxable period.

    

    3.2. 
      Ford
      Credit Federal Income Tax Liability.
      With
      respect to each taxable period, the Ford Credit Federal Income Tax Liability
      shall be Ford Credit's liability for Federal Income Taxes for such period as
      determined on a Pro Forma Ford Credit Federal Return prepared:

    

    (a) 
      on the basis of the Consolidated Return for such period, determined by including
      only Tax Items of Ford Credit and its subsidiaries which are included in the
      Consolidated Return, and

    

    (b) 
      without regard to graduated rates of tax.

    

    3.3. 
      Ford
      Credit Combined Tax Liability. (a)
      In General.
      With
      respect to each taxable period, the Ford Credit Combined Tax Liability shall
      be
      the sum, for such taxable period, of Ford Credit's liability for each
      Non-Federal Combined Tax, as determined on a Pro Forma Ford Credit Combined
      Return.

    

    (b) 
      Pro
      Forma Ford Credit Combined Return.
      For each
      taxable period, Ford shall prepare or cause to be prepared a Pro Forma Ford
      Credit Combined Return for each Non-Federal Combined Tax by reference
      to:

     

    
      (1) 
        the taxable income (or loss) for such taxable period determined from a Pro
        Forma
        Ford Credit Federal Return including Tax Items only from Ford Credit and
        its
        subsidiaries which are included in the applicable Combined Return;

      

      (2) 
        material adjustments necessary, in Ford’s sole discretion, to reflect the laws
        of the applicable jurisdiction;

      

      (3) 
        (i) the apportionment factors of the Combined Group that includes Ford and
        Ford
        Credit for Non-Federal Combined Taxes calculated as if the Combined Group
        were a
        single taxpayer, or (ii) for all other Non-Federal Combined Taxes, the
        individual apportionment factors of Ford Credit and each of its subsidiaries
        that are included in the applicable Combined Group; and

      

      (4) 
        without regard to graduated rates of tax.

    

    
      
        
        

      

      
        4

        
          

        

      

      
        
        

      

    

    3.4. 
      Ford Credit Unused Tax Assets. (a)
      In
      General.
      With
      respect to its Tax Assets not otherwise taken into account under Section 3.2
      or
      3.3 of this Agreement, Ford shall pay Ford Credit, at expiration of the relevant
      statutory carryforward period; provided, however, that for any Tax Asset other
      than foreign tax credits, Ford's payment to Ford Credit shall be limited to
      an
      amount determined by comparing (i) the Consolidated (or Combined) Group's
      liability for Federal Income Taxes (or Non-Federal Combined Taxes) computed
      by
      taking into account such Tax Assets to (ii) the Consolidated (or Combined)
      Group's liability for Federal Income Taxes (or Non-Federal Combined Taxes)
      computed without taking into account such Tax Assets. Ford shall pay Ford Credit
      the full amount of its foreign tax credits.

    

    Section
      4. Payment of
      Taxes and Tax Sharing Amounts

    

    4.1. 
      Federal
      Income Taxes.
      Ford
      shall pay to the Internal Revenue Service all Federal Income Taxes, if any,
      of
      the Consolidated Group due and payable for all taxable periods.

    

    4.2. 
      Non-Federal Combined Taxes.
      Ford
      shall pay to the appropriate Tax Authorities all Non-Federal Combined Taxes,
      if
      any, of the
      Combined Group due and
      payable for all taxable periods.

    

    4.3. 
      Non-Federal Separate Taxes. Ford
      Credit shall
      pay
      (or cause to be paid) to the appropriate Tax Authorities all Non-Federal
      Separate Taxes, if any, of Ford Credit and its subsidiaries due and payable
      for
      all taxable periods.

    

    4.4. 
      Other
      Federal Taxes. The
      parties shall each pay (or cause to be paid) to the appropriate Tax Authorities
      all of their respective Federal Taxes (excluding Federal Income Taxes which
      are
      governed by Section 4.1 of this Agreement), if any, due and payable for all
      taxable periods.

    

    4.5. 
      Tax
      Sharing Installment Payments.
      (a)
      Federal Income Taxes. Ford
      may,
      in its sole discretion, deliver to Ford Credit a schedule, not later than five
      business days prior to any Estimated Tax Installment Date with respect to any
      taxable period, setting forth the estimated amount of the related installment
      of
      the Ford Credit Federal Income Tax Liability determined under the principles
      of
      Section 6655 of the Code. Ford Credit shall pay Ford in accordance with their
      customary intercompany settlement procedure.

    

    (b)
       Non-Federal
      Combined Taxes.
      Not
      later than September 30 of each taxable year, Ford shall deliver to Ford Credit
      an estimate of the Ford Credit Combined Tax Liability for the taxable year.
      Ford
      Credit shall then pay to Ford, in accordance with their customary intercompany
      settlement procedure, the amount thus determined.

    

    4.6. 
      Tax
      Sharing True-up Payments.
      (a)
      Federal Income Taxes.
      Not
      later than 45 business days after the Consolidated Return is filed with respect
      to any taxable period, Ford shall deliver to Ford Credit a Pro Forma Ford Credit
      Federal Return reflecting the Ford Credit Federal Income Tax Liability. Upon
      receipt, Ford Credit shall pay to Ford, or Ford shall pay to Ford Credit, as
      appropriate, in accordance with their customary intercompany settlement
      procedure, an amount equal to the difference, if any, between the Ford Credit
      Federal Income Tax Liability for the taxable period and the aggregate amount,
      if
      any, paid by Ford Credit with respect to such taxable period under Section
      4.5(a) of this Agreement.

    

    (b) 
      Non-Federal
      Taxes.
      Not
      later than 45 business days after the last Combined Return is filed with respect
      to any taxable period, Ford shall deliver to Ford Credit a schedule based upon
      the Pro Forma Ford Credit Combined Returns for such period reflecting the Ford
      Credit Combined Tax Liability. Upon receipt, Ford Credit shall pay to Ford,
      or
      Ford shall pay to Ford Credit, as appropriate, in accordance with their
      customary intercompany settlement procedure, an amount equal to the difference,
      if any, between the Ford Credit Combined Tax Liability for the taxable period
      and the amount paid by Ford Credit with respect to such taxable period under
      Section 4.5(b) of this Agreement.

    
      
        
        

      

      
        5

        
          

        

      

      
        
        

      

    

    4.7. 
      Redetermination
      Amounts. (a)
      In General.
      Ford
      shall deliver to Ford Credit a schedule reflecting the computation of a
      Redetermination Amount for any affected tax year at such time as Ford and Ford
      Credit may agree; provided, however, that in the event of any redetermination
      as
      a result of a Final Determination Ford shall deliver such schedule to Ford
      Credit within 120 days of the date of the Final Determination. Ford Credit
      shall
      pay Ford or Ford shall pay Ford Credit, as the case may be, in accordance with
      their customary intercompany settlement procedure, the Redetermination
      Amount.

    

    (b) 
      Computation.
      A
      Redetermination Amount for a Tax for a taxable period shall be the difference
      between the net amount of all amounts previously determined under Section 3
      of
      this Agreement for such taxable period and the net amount of all amounts that
      would have been determined under Section 3 of this Agreement taking such
      redetermination into account.

    

    4.8.
       Interest
      on Contingent Tax Liabilities/Tax Assets. (a)
      Net
      Contingent Tax Liability. If
      Ford
      Credit's Contingent Tax Liabilities exceed its Adjusted Tax Asset Balance,
      Ford
      Credit shall pay Ford interest on the excess at the rate established under
      6621(a)(2) of the Code.

    

    (b) 
      Net
      Adjusted Tax Asset Balance.
      If Ford
      Credit's Adjusted Tax Asset Balance exceeds its Contingent Tax Liabilities,
      Ford
      shall pay Ford Credit interest on the excess at a rate equal to Ford Credit's
      weighted average after-tax cost of capital.

    

    (c) 
      Payment.
      Ford
      shall deliver to Ford Credit a schedule reflecting the interest on the net
      Contingent Tax Liabilities or net Adjusted Tax Asset Balance no later than
      one
      month prior to the end of each calendar year quarter. Ford Credit shall pay
      Ford
      or Ford shall pay Ford Credit, as the case may be, in accordance with their
      customary intercompany settlement procedure, the interest amount.

    

    4.9. 
      Deferred
      Payment.
      Ford and
      Ford credit may agree that payments under Sections 4.5 through 4.7 of this
      Agreement may be made after the period prescribed. Payments that are not made
      within the prescribed period shall thereafter bear interest at a rate to be
      agreed upon by Ford and Ford Credit.

    

    Section
      5. Miscellaneous

    

    5.1. 
      Effectiveness;
      Term.
      This
      Agreement shall become effective upon execution by both parties hereto. This
      Agreement shall apply to tax matters arising on and after January 1, 2006 and
      all rights and obligations arising hereunder shall survive until the later
      of
      (a) when they are fully effectuated or performed or (b) the expiration of all
      applicable statutes of limitation (giving effect to any extension, waiver or
      mitigation thereof).

    

    5.2. 
      Changes
      in Law. Any
      reference to a provision of the Code or a law of another jurisdiction shall
      include a reference to any applicable successor provision or law.

    

    5.3. 
      Confidentiality.
      Each
      party shall hold and cause its advisors and consultants to hold in strict
      confidence, unless compelled to disclose by judicial or administrative process
      or, in the opinion of its counsel, by other requirements of law, all information
      (other than any such information relating solely to the business or affairs
      of
      such party) concerning the other parties hereto furnished it by such other
      party
      or its representatives pursuant to this Agreement (except to the extent that
      such information can be shown to have been (a) previously known by the party
      to
      which it was furnished, (b) in the public domain through no fault of such party,
      or (c) later lawfully acquired from other sources not under a duty of
      confidentiality by the party to which it was furnished), and each party shall
      not release or disclose such information to any other person, except its
      auditors, attorneys, financial advisors, bankers and other consultants who
      shall
      be advised of and agree to be bound by the provisions of this Section 5.3.
      Each
      party shall be deemed to have satisfied its obligation to hold confidential
      information concerning or supplied by the other party if it exercises the same
      care as it takes to preserve confidentiality for its own similar
      information.

    
      
        
        

      

      
        6

        
          

        

      

      
        
        

      

    

    5.4. 
      Successors.
      This
      Agreement shall be binding on and inure to the benefit of any successor, by
      merger, acquisition of assets or otherwise, to any of the parties hereto, to
      the
      same extent as if such successor had been an original party.

    

    5.6. 
      Authorization,
      etc.
      Each of
      the parties hereto hereby represents and warrants that it has the power and
      authority to execute, deliver and perform this Agreement, that this Agreement
      has been duly authorized by all necessary corporate action on the part of such
      party, that this Agreement constitutes a legal, valid and binding obligation
      of
      each such party and that the execution, delivery and performance of this
      Agreement by such party does not contravene or conflict with any provision
      of
      law or of its charter or bylaws or any agreement, instrument or order binding
      on
      such party.

    

    5.7. 
      Section
      Captions.
      Section
      captions used in this Agreement are for convenience and reference only and
      shall
      not affect the construction of this Agreement.

    

    5.8. 
      Governing
      Law. This
      Agreement shall be governed by and construed in accordance with the laws of
      the
      State of New York without giving effect to laws and principles relating to
      conflicts of law.

    

    5.9. 
      Counterparts.
      This
      Agreement may be executed in any number of counterparts, each of which shall
      be
      deemed an original, but all of which together shall constitute one and the
      same
      Agreement.

    

    5.10. 
      Waivers
      and Amendments.
      This
      Agreement shall not be waived, amended or otherwise modified except in writing,
      duly executed by all of the parties hereto.

    

    5.11.
       Severability.
      If any
      provision of this Agreement is held to be invalid, void, illegal or
      unenforceable, the remaining provisions hereof shall remain in full force and
      effect, and shall in no way be affected, impaired or invalidated. In the event
      any provision is held to be invalid, void, illegal or unenforceable, the parties
      hereto shall use their best efforts to find and employ an alternate means to
      achieve the same or substantially the same result as that contemplated by such
      provision.

    

    5.12. 
      No Third Party Beneficiaries.
      This
      Agreement is solely for the benefit of Ford, the Ford Affiliates and Ford Credit
      and should not be deemed to confer upon third parties any remedy, claim,
      liability, reimbursement, claim of action or other rights in excess of those
      existing without this Agreement.

    

    IN
      WITNESS WHEREOF, each of the parties hereto has caused this Agreement to be
      executed by a duly authorized officer as of the date first above
      written.

    

    
      	 	
              FORD
                MOTOR COMPANY

            	 
	 	 	 	 
	 	
              By:
                

            	
              /s/
                Diane P. Dossin

            	
            	 
	 	 	
              Diane
                P. Dossin

            	 
	 	 	
              Assistant Tax
                Officer

            	 
	 	 	 	 
	 	 	 	 
	 	FORD
              MOTOR CREDIT COMPANY	 
	 	 	 	 
	 	
              By:

            	
              /s/
                Kenneth R. Kent

            	
            	 
	 	 	
              Kenneth
                R. Kent

            	 
	 	 	
              Vice
                Chairman, Chief Financial Officer and Treasurer

            	 

    

     

     

    7Exhibit
      10.7

    

    MANAGEMENT
      AGREEMENT

    

    THIS
      MANAGEMENT AGREEMENT (“Agreement”), dated as of February 24, 2006, (the
“Effective Date”) among TECHPRECISION, LLC, a Delaware limited liability company
      having an address at P.O. Box 4651, Greenville, DE 19807 (the “Manager”), and
      RANOR, INC., a Delaware corporation having an address at One Bella Drive,
      Westminster, Massachusetts 01473 (the “Company”). 

    

    WITNESSETH:

    

    WHEREAS,
      the Board of Directors of the Company has determined that it would be in the
      best interests of the Company to retain the services of Manager to provide
      general management, corporate planning, sales and financial consulting services
      to the Company, and Manager is willing to render such services upon the terms
      and subject to the conditions set forth in this Agreement; 

    

    WHEREAS,
      contemporaneously with the execution of this Agreement, (i) the stock of the
      Company is being acquired by Lounsberry Holdings II, Inc., a Delaware
      corporation (“Parent”), (ii) Barron Partner, LP is purchasing shares of
      preferred stock in the Parent, (iii) the Company is financing its equipment,
      and
      (iv) the Company is selling its real estate to WM Realty Management, LLC, in
      a
      sale and leaseback transaction, the foregoing transactions being referred to
      collectively as the “Acquisition Transactions”; 

    

    NOW,
      THEREFORE, in consideration of the mutual covenants and agreements herein
      contained, the parties hereto intending to be bound hereby, the parties hereto
      agree as follows: 

    

    SECTION
      1. DEFINITIONS. For purposes of this Agreement, the following terms have the
      meanings set forth below: 

    

    “Affiliate”
      means, with respect to any Person, any other Person controlling, controlled
      by
      or under common control with such Person or any of its Affiliates. 

    

    “Cause”
      means: 

    

    (a)
      a
      breach of trust whereby Manager or any of its Affiliates, in violation of this
      Agreement, obtains material personal gain or benefit to the detriment of the
      Company; 

    

    (b)
      any
      fraudulent or dishonest conduct by Manager or any other wrongful conduct by
      Manager which damages the Company or its property, business or reputation;
      

    

    (c)
      a
      conviction of, or guilty plea or plea of nolo contendere by, Manager of (i)
      any
      felony or (ii) any other crime involving fraud, theft, embezzlement or use
      or
      possession of illegal substances, or the admission by Manager of any matters
      set
      forth in this clause (c), or 

    

    (d)
      a
      material violation of Sections 6, 7 or 8 of this Agreement. 

    

    “Company”
      means Ranor, Inc., a Delaware corporation. 

    

    
      
        
        

      

      
        Page
          1

        
          

        

      

      
        
        

      

       

    

    “Confidential
      Information” means any and all information, however documented and regardless of
      the medium on which such information is provided and whether the information
      is
      provided in machine readable or human readable form, that is a trade secret
      within the meaning of applicable statutory or case law concerning the business
      and affairs of the Company, including, but not limited to: (a) computer software
      and programs; source and object codes; database technologies; concepts, ideas
      and methods; product specifications; data; know-how; formulas; compositions;
      processes; designs; sketches; photographs; graphs; drawings; samples; inventions
      and ideas; past, current and planned research and development; customer lists;
      current and anticipated customer requirements; relationships with vendors;
      price
      lists and costs; market studies and business plans; (b) preliminary financial
      statements, information and data derived from or based on such financial
      statements and information; financial projections and budgets; historical and
      projected sales; capital spending budgets and plans; the names and backgrounds
      of key personnel, personnel training, techniques and materials; (c) any and
      all
      notes, analysis, compilations, studies, summaries and other material prepared
      by
      or for the Manager containing or based, in whole or in part, on any information
      including the foregoing; (d) any letters of intent, memoranda of understanding,
      term sheets, agreements and understandings, whether oral or in writing and
      whether formal or informal, to which the Company is a party, and the status
      of
      any negotiations relating to any of the foregoing and the identity of the other
      party to any such transaction. Notwithstanding the foregoing, if any
      confidential information is given other than in written or computer readable
      form, the Company shall advise Manager within five (5) business days of the
      delivery thereof as to the confidential nature of such material, and such
      material shall be treated as Confidential Information. Notwithstanding the
      foregoing, Confidential Information does not include any information which:
      (a)
      is now, or hereafter becomes, generally known or publicly available other than
      as a result of a breach by Manager of this Agreement; (b) is already known
      by
      Manager at the time it receives such information, or (c) after the term, is
      furnished to Manager by a third party unless the Manager knows or has reason
      to
      know that the third party is subject to a confidentiality restriction, or (d)
      is
      otherwise approved for disclosure by the Company. 

    

    “Consulting
      Period” has the meaning set forth in Section 2.1 of this Agreement.

    

    “EBITDA”
      shall mean income before interest, taxes, depreciation and amortization,
      determined in accordance generally accepted accounting principles as reflected
      in the Form 10-KSB or Form 10-K filed by the Company’s parent corporation,
      Lounsberry Holdings II, Inc. after giving effect to any payment to Manager
      based
      on EBITDA. 

    

    “Intellectual
      Property” has the meaning set forth in Section 7 of this Agreement.

    

    “Management
      Fee” has the meaning set forth in Section 4 of this Agreement. 

    

    “Non-competition
      Period” has the meaning set forth in Section 9.1 hereof. 

    

    “Person”
      means an individual, a partnership, a corporation, a limited liability company,
      an association, a joint stock company, a trust, a joint venture, an
      unincorporated organization and a governmental entity or any department, agency
      or political subdivision thereof. 

    

    “Reimbursable
      Expenses” has the meaning set forth in Section 5.1 of this Agreement.

    

    “Subsidiary”
      means, with respect to any Person, any other Person in which such Person either
      (a) owns a majority of the equity or voting rights or (b) has the power to
      control the management regardless of the percentage of equity or voting rights
      held by such Person. 

    

    
      
        
        

      

      
        Page
          2

        
          

        

      

      
        
        

      

    

    

    SECTION
      2. CONSULTING PERIOD. 

    

    2.1.
      The
      Company hereby engages Manager, and Manager hereby accepts its engagement with
      the Company, upon the terms and conditions set forth in this Agreement for
      the
      period beginning on the Effective Date of this Agreement and ending March 31,
      2009 (the “Consulting Period”). 

    

    2.2.
      In
      the event of a termination for Cause, this Agreement and Manager’s obligations
      shall terminate; provided, however, that Manager shall be entitled to accrued
      compensation to the date of termination. If, at the date of termination, the
      amount of Manager’s accrued compensation cannot be determined because the
      adjustment required by Section 4.1 of this Agreement has not been determined,
      then at such time as the Management Fee, as adjusted pursuant to Section 4
      is
      determined, any outstanding balance then due to Manager shall be paid.

    

    SECTION
      3. DUTIES. 

    

    3.1.
      Duties. During the Consulting Period, Manager shall serve as a consultant to
      the
      Company and each of its existing and future Subsidiaries with primary
      responsibility, subject at all times to the direction of the Board of Directors
      of the Company, to consult in respect of: (a) the general policies and direction
      of the Company and its Subsidiaries, (b) assistance in connection with various
      forms of financings for the Company and its Subsidiaries, (c) interfacing with
      operating management of the Company in all aspects of manufacturing, sales,
      distribution and customer relations, (d) in establishment of budgets and
      performance goals of the Company and its Subsidiaries, and (e) supervising
      the
      internal accounting of the Company. Manager shall, consistent with the
      foregoing, perform such duties as may, from time to time, be determined and
      assigned to it by the Board of Directors of the Company. 

    

    3.2.
      Personnel. It is contemplated that Manager will, with their consent, assign
      (i)
      James G. Reindl for strategic planning, management oversight, marketing support
      and assistance with day to day operation of Ranor, Inc. (ii) Andrew A. Levy
      for
      marketing support and analysis of long-term contracts and (iii) Martin M. Daube
      for marketing support. Manager may replace any of these individuals with
      similarly qualified persons in its discretion. The Company recognizes that
      additional personnel may be required for the activities described in this
      Section 3.2, and such persons shall be engaged by the Company. 

    

    3.3.
      Performance of Duties; Other Activities. Manager shall devote its reasonable
      efforts, attention and skills toward performing the consulting duties on behalf
      of the Company and its Subsidiaries. Notwithstanding the foregoing, it is
      recognized that Manager and its Affiliates and employees will be engaged in
      other business activities and/or and consulting duties. 

    

    3.4.
      Chairman. Manager will, with the consent of James G. Reindl, provide the
      services of Mr. Reindl to serve as Chairman of the Company during all or part
      of
      the Consulting Period if requested by the Company’s Board of Directors.

    

    
      
        
        

      

      
        Page
          3

        
          

        

      

      
        
        

      

    

    

    SECTION
      4. COMPENSATION. 

    

    4.1.
      During the Consulting Period, Manager’s consulting fee will be initially set at
      $200,000 per annum (the “Management Fee”), which Management Fee will be payable
      monthly, in advance, at the rate of $16,666.67 per month, or pro rata for part
      thereof, payable semi-monthly on the 1st and 15th day of each month, commencing
      March 1, 2006. The payment due on March 1, 2006, shall also include the
      proportionate payment for the period from the date of this Agreement to February
      28, 2006. 

    

    4.2.
      In
      addition to the Management Fee, the Manager shall be entitled to a performance
      bonus determined as follows. The compensation committee of the board of
      directors shall, as early as practical, but not later than June 30, in each
      fiscal year shall set performance objectives for the Company for the fiscal
      year. If the performance objectives are attained or exceeded, the Company shall
      pay Manager a performance bonus equal to two and one-half percent (2 1/2%)
      of
      the Company’s cash flow from operations for such fiscal year. The bonus shall be
      paid within ten (10) business days after the Company files its Form 10-K or
      Form
      10-KSB for the fiscal year. In the event that the Company makes an acquisition
      or disposes of a business segment during a fiscal year, the performance
      objectives may be revised by the compensation committee to reflect such
      transaction. 

    

    SECTION
      5. EXPENSES. The Company will reimburse Manager for all reasonable expenses
      incurred by it in the course of performing its duties under this Agreement
      which
      are consistent with the Company’s policies in effect from time to time with
      respect to travel, entertainment and other business expenses (“Reimbursable
      Expenses”), subject to the Company’s requirements with respect to reporting and
      documentation of expenses. 

    

    SECTION
      6. TRADE SECRETS AND PROPRIETARY INFORMATION. 

    

    6.1.
      Manager recognizes and acknowledges that the Company, through the expenditure
      of
      considerable time and money, has developed and will continue to develop in
      the
      future information concerning customers, clients, marketing, products, services,
      business, research and development activities and operational methods of the
      Company and its customers or clients, contracts, financial or other data,
      technical data or any other confidential or proprietary information possessed,
      owned or used by the Company, the disclosure of which could or does have a
      material adverse effect on the Company, its business, any business it proposes
      to engage in, its operations, financial condition or prospects and that the
      same
      are confidential and proprietary and considered “confidential information” of
      the Company for the purposes of this Agreement. In consideration of his
      engagement, Manager agrees that neither Manager nor any of its members will,
      during or after the Term, without the consent of the Company’s board of
      directors, make any disclosure of confidential information now or hereafter
      possessed by the Company, to any person, partnership, corporation or entity
      either during or after the term here of, except that nothing in this Agreement
      shall be construed to prohibit Manager or its members from using or disclosing
      such information (a) if such disclosure is necessary in the normal course of
      the
      Company’s business in accordance with Company policies or instructions or
      authorization from chief Manager or financial officer or an officer designated
      by the chief Manager or financial officer, or (b) such information shall become
      public knowledge other than by or as a result of disclosure by a person not
      having a right to make such disclosure, or (c) subsequent to the Term, if such
      information shall have either (i) been developed by Manager or its members
      independent of any of the Company’s confidential or proprietary information or
      (ii) been disclosed to Manager or its members by a person not subject to a
      confidentiality agreement with or other obligation of confidentiality to the
      Company. For the purposes of Sections 6, 7 and 8 of this Agreement, the term
      “Company” shall include the Company, its parent, its subsidiaries and
      affiliates, other than affiliates whose relationship as an affiliate is derived
      solely from Manager’s interest in or position at the other party. 

    

    
      
        
        

      

      
        Page
          4

        
          

        

      

      
        
        

      

    

    

    6.2.
      As
      requested by the Company from time to time and upon the termination of Manager’s
      services to the Company for any reason, Manager will promptly deliver to the
      Company or destroy all copies and embodiments, in whatever form or medium,
      of
      all Confidential Information or Intellectual Property in the possession of
      Manager or within its control (including written records, notes, photographs,
      manuals, notebooks, documentation, program listings, flow charts, magnetic
      media, disks, diskettes, tapes and all other materials containing any
      Confidential Information or Intellectual Property) irrespective of the location
      or form of such material and, if requested by the Company, will provide the
      Company with written confirmation that all such materials have been delivered
      to
      the Company or destroyed. To the extent that any Confidential Information or
      Intellectual Property is on Manager’s computer system, Manager shall, in lieu of
      returning or destroying such material, Manager shall continue to treat the
      material as confidential. 

    

    6.3.
      In
      the event that any trade secrets or other confidential information covered
      by
      Section 6.1 of this Agreement is required to be produced by Manager pursuant
      to
      legal process, Manager shall give the Company notice of such legal process
      within a reasonable time, but not later than ten (10) business days prior to
      the
      date such disclosure is to be made, unless Manager has received less notice,
      in
      which event Manager shall immediately notify the Company. The Company shall
      have
      the right to object to any such disclosure, and if the Company objects (at
      the
      Company’s cost and expense) in a timely manner so that Manager is not subject to
      penalties for failure to make such disclosure, Manager shall not make any
      disclosure until there has been a court determination on the Company’s
      objections. If disclosure is required by a court order, final beyond right
      of
      review, or if the Company does not object to the disclosure, Manager shall
      make
      disclosure only to the extent that disclosure is unequivocally required by
      the
      court order, and Manager will exercise reasonable efforts at the Company’s
      expense, to obtain reliable assurance that confidential treatment will be
      accorded the Confidential Information. 

    

    SECTION
      7. COVENANT NOT TO SOLICIT OR COMPETE. 

    

    7.1.
      During the period from the date of this Agreement until one (1) year following
      the expiration or termination of this Agreement, neither Manager nor its members
      will, directly or indirectly: 

    

    (i)
      Persuade or attempt to persuade any person or entity which is or was a customer,
      client or supplier of the Company to cease doing business with the Company,
      or
      to reduce the amount of business it does with the Company (the terms “customer”
and “client” as used in this Section 7 to include any potential customer or
      client to whom the Company submitted bids or proposals, or with whom the Company
      conducted negotiations, during the term of Manager’s engagement hereunder or
      during the twelve (12) months preceding the termination of this Agreement or
      Manager’s engagement hereunder; 

    

    (ii)
      solicit for himself or itself or any other person or entity other than the
      Company the business of any person or entity which is a customer or client
      of
      the Company, or was a customer or client of the Company within one (1) year
      prior to the termination of this Agreement or his engagement hereunder;
      provided, that this clause (ii) shall not apply to business which does not
      directly or indirectly compete with the Company; 

    

    (iii)
      persuade or attempt to persuade any employee of the Company, or any individual
      who was an employee of the Company during the one (1) year period prior to
      the
      termination of this Agreement, to leave the Company’s employ, or to become
      employed by any person or entity other than the Company; or 

    

    
      
        
        

      

      
        Page
          5

        
          

        

      

      
        
        

      

    

    

    (iv)
      engage in any business in the United States whether as an officer, director,
      Manager, partner, guarantor, principal, agent, employee, advisor or in any
      manner, which directly competes with the business of the Company as it is
      engaged in at the time of the termination of this Agreement, unless, at the
      time
      of such termination or thereafter during the period that Manager is bound by
      the
      provisions of this Section 7, the Company ceases to be engaged in such activity,
      provided, however, that nothing in this Section 7 shall be construed to prohibit
      Manager from owning an interest of not more than five (5%) percent of any public
      company engaged in such activities. 

    

    7.2.
      Manager acknowledges that the restrictive covenants (the “Restrictive
      Covenants”) contained in Sections 6 and 7 of this Agreement are a condition of
      his engagement are reasonable and valid in geographical and temporal scope
      and
      in all other respects. If any court determines that any of the Restrictive
      Covenants, or any part of any of the Restrictive Covenants, is invalid or
      unenforceable, the remainder of the Restrictive Covenants and parts thereof
      shall not thereby be affected and shall remain in full force and effect, without
      regard to the invalid portion. If any court determines that any of the
      Restrictive Covenants, or any part thereof, is invalid or unenforceable because
      of the geographic or temporal scope of such provision, such court shall have
      the
      power to reduce the geographic or temporal scope of such provision, as the
      case
      may be, and, in its reduced form, such provision shall then be enforceable.
      

    

    SECTION
      8. INVENTIONS AND DISCOVERIES. Manager agrees promptly to disclose in writing
      to
      the Company any invention or discovery made by him during the Term, whether
      during or after working hours, in any business in which the Company is then
      engaged or which otherwise relates to any product or service dealt in by the
      Company and such inventions and discoveries shall be the Company’s sole
      property. Upon the Company’s request, Manager shall, and shall cause its members
      to, execute and assign to the Company all applications for copyrights and
      letters patent of the United States and such foreign countries as the Company
      may designate, and Manager shall execute and deliver to the Company such other
      instruments as the Company deems necessary to vest in the Company the sole
      ownership of all rights, title and interest in and to such inventions and
      discoveries, as well as all copyrights and/or patents. If services in connection
      with applications for copyrights and/or patents are performed by Manager at
      the
      Company’s request after the termination of his engagement hereunder, the Company
      shall pay him reasonable compensation for such services rendered after
      termination of this Agreement. 

    

    SECTION
      9. INJUNCTIVE RELIEF. Manager agrees that the violation or threatened violation
      of any of the provisions of Sections 6, 7 or 8 of this Agreement by Manager
      or
      its members shall cause immediate and irreparable harm to the Company. In the
      event of any breach or threatened breach of any of said provisions, Manager
      and
      its members consent to the entry of preliminary and permanent injunctions by
      a
      court of competent jurisdiction prohibiting Manager from any violation or
      threatened violation of such provisions and compelling Manager to comply with
      such provisions. This Section 9 shall not affect or limit, and the injunctive
      relief provided in this Section 9 shall be in addition to, any other remedies
      available to the Company at law or in equity or in arbitration for any such
      violation by Manager. The provisions of Sections 6, 7, 8 and 9 of this Agreement
      shall survive any termination of this Agreement and Manager’s engagement
      pursuant to this Agreement. 

    

    SECTION
      10. MISCELLANEOUS. 

    

    10.1.
      Any
      notice, consent or communication required under the provisions of this Agreement
      shall be given in writing and sent or delivered by hand, overnight courier
      or
      messenger service, against a signed receipt or acknowledgment of receipt, or
      by
      registered or certified mail, return receipt requested, or telecopier or similar
      means of communication if receipt is acknowledged or if transmission is
      confirmed by mail as provided in this Section 10.1, to the parties at their
      respective addresses set forth at the beginning of this Agreement or by
      telecopier to the numbers set forth on the signature page of this Agreement,
      with notice to the Company being sent to the attention of the individual who
      executed this Agreement on its behalf. Any party may, by like notice, change
      the
      Person, address or telecopier number to which notice is to be sent. If no
      telecopier number is provided for Manager, notice to him shall not be sent
      by
      telecopier. 

    

    
      
        
        

      

      
        Page
          6

        
          

        

      

      
        
        

      

    

    

    10.2.
      This Agreement shall in all respects be construed and interpreted in accordance
      with, and the rights of the parties shall be governed by, the laws of the
      Commonwealth of Massachusetts applicable to contracts executed and to be
      performed wholly within such State, without regard to principles of conflicts
      of
      laws. Each party hereby (i) consents to the exclusive jurisdiction of the
      federal courts in the County Worcester, Commonwealth of Massachusetts, (ii)
      agrees that any process in any action commenced in such court under this
      Agreement may be served upon it personally, either (x) by certified or
      registered mail, return receipt requested, or by courier service which obtains
      evidence of delivery, with the same full force and effect as if personally
      served upon such party in such county, or (y) by any other method of service
      permitted by law, and (iii) waives any claim that the jurisdiction of any such
      court is not a convenient forum for any such action and any defense of lack
      of
      in personam jurisdiction with respect thereof. 

    

    10.3.
      If
      any term, covenant or condition of this Agreement or the application thereof
      to
      any party or circumstance shall, to any extent, be determined to be invalid
      or
      unenforceable, the remainder of this Agreement, or the application of such
      term,
      covenant or condition to parties or circumstances other than those as to which
      it is held invalid or unenforceable, shall not be affected thereby and each
      term, covenant or condition of this Agreement shall be valid and be enforced
      to
      the fullest extent permitted by law, and any court or arbitrator having
      jurisdiction may reduce the scope of any provision of this Agreement, including
      the geographic and temporal restrictions set forth in Section 7 of this
      Agreement, so that it complies with applicable law. 

    

    10.4.
      This Agreement constitute the entire agreement of the Company and Manager as
      to
      the subject matter hereof, superseding all prior or contemporaneous written
      or
      oral understandings or agreements, including any and all previous employment
      agreements or understandings, all of which are hereby terminated, with respect
      to the subject matter covered in this Agreement; provided, however, that nothing
      in this Agreement shall be deemed to modify any obligations which Manager may
      have as a stockholder of the Company pursuant to the Merger Agreement. This
      Agreement may not be modified or amended, nor may any right be waived, except
      by
      a writing which expressly refers to this Agreement, states that it is intended
      to be a modification, amendment or waiver and is signed by both parties in
      the
      case of a modification or amendment or by the party granting the waiver. No
      course of conduct or dealing between the parties and no custom or trade usage
      shall be relied upon to vary the terms of this Agreement. The failure of a
      party
      to insist upon strict adherence to any term of this Agreement on any occasion
      shall not be considered a waiver or deprive that party of the right thereafter
      to insist upon strict adherence to that term or any other term of this
      Agreement. 

    

    10.5.
      No
      party shall have the right to assign or transfer any of its or his rights
      hereunder except that the Company’s rights and obligations may be assigned in
      connection with a merger of consolidation of the Company or a sale by the
      Company of all or substantially all of its business and assets. 

    

    10.6.
      This Agreement shall be binding upon and inure to the benefit of the parties
      hereto and their respective heirs, successors, executors, administrators and
      permitted assigns. 

    

    
      
        
        

      

      
        Page
          7

        
          

        

      

      
        
        

      

    

    

    10.7.
      The
      headings in this Agreement are for convenience of reference only and shall
      not
      affect in any way the construction or interpretation of this Agreement.

    

    10.8.
      This Agreement may be executed in counterparts, each of which when so executed
      and delivered will be an original document, but both of which counterparts
      will
      together constitute one and the same instrument. 

    

    10.9.
      The
      descriptive headings of this Agreement are inserted for convenience only and
      do
      not constitute a part of this Agreement. 

    

    10.10.
      This Agreement will not confer any rights or remedies upon any person other
      than
      the Company, Manager and their respective heirs, executors, successors and
      assigns. 

    

    10.11.
      The language used in this Agreement will be deemed to be the language chosen
      by
      the parties to express their mutual intent, and no rule of strict construction
      will be applied against any party. Any reference to any federal, state, local
      or
      foreign statute or law will be deemed also to refer to all rules and regulations
      promulgated thereunder, unless the context requires otherwise. The use of the
      word “including” in this Agreement means “including without limitation” and is
      intended by the parties to be by way of example rather than limitation.

    

    IN
      WITNESS WHEREOF, the parties hereto have executed this Agreement as of the
      date
      and year first above written. 

    

    
      	 	
              TECHPRECISION
                LLC 

            
	 	
              By
                

            	
              /s/
                Andrew A. Levy

            
	 	Its
              Chairman 
	 	 	 
	 	
              RANOR,
                INC. 

            
	 	
              By
                

            	
              /s/
                James G. Reindl

            
	 	Its
              Chairman 

    

    

    
      
        
        

      

      
        Page
          8

        
          

        

      

      
        
        

      

    

    

    The
      undersigned members of Techprecision LLC do hereby agree to be bound by the
      provisions of Section 6, 7, 8, 9 and 10 of the foregoing Management Agreement.
      

    

    
      	 	
              /s/
                Andrew A. Levy

            
	 	
              Andrew
                A. Levy

            
	 	 
	 	
              /s/
                James G. Reindl

            
	 	
              James
                G. Reindl

            
	 	 
	 	
              /s/
                Martin M. Daube

            
	 	
              Martin
                M. Daube

            

    

     

    
      
        
        

      

      
        Page
          9

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