Document:

BARTOLOMEI PUCCIARELLI
                                 CPAS & ADVISORS

2564 BRUNSWICK PIKE                                                   OFFICES IN
LAWRENCEVILLE, NJ 08648                                            LAWRENCEVILLE
TEL: 609-883-9000                                                 OCEAN TOWNSHIP
TOLL FREE: 877-628-2480
FAX: 609-883-9008
WWW.BP-CPAS.COM

June 26, 2006

Mr. Robert Prunetti, CEO
Performance Health Technologies
427 Riverview Plaza
Trenton, NJ  08611

Dear Mr. Prunetti:

It was a pleasure meeting with you and your team to review the accounting and
tax needs of your organization. We look forward to assisting you with this
exciting venture and we offer this proposal for services from our firm.

In order to document the understanding between us as to the scope of the work
that Bartolomei Pucciarelli, LLC will perform, we are entering into this
Agreement with Performance Health Technologies. To avoid any misunderstandings,
this Agreement defines the services we will perform for you as well as your
responsibilities under this Agreement.

INITIAL SERVICES

1)    Bartolomei Pucciarelli, LLC will provide QuickBooks training and support
      to your team members. We will review the programs many functions as well
      as review the proper accounting for the transactions that have been
      entered to date. We will also review the general ledger account balances
      as of December 31, 2005 and record any necessary adjustments to ensure
      that they agree to the amounts provided by your audit firm.

      These services will provide you with the peace of mind that your team is
      utilizing the program to its fullest potential and that your opening
      balances for 2006 are accurate.

2)    We will assist you in establishing a revenue and expense budget for the
      Company for 2006 and beyond. We will enter this budget into QuickBooks so
      that you can monitor and investigate budget variances in a timely manner.
      We will also develop a series of management reports which you can review
      on a monthly basis to monitor the Companies progress.
<PAGE>

Page 2,
June 26, 2006

3)    We will review the various state tax notices and registrations that we
      discussed during our meeting. We will determine which states require tax
      filings based upon your existing offices and sales efforts. We will file
      any tax status termination or registration documents that are required.

      This service will ensure that the Company is properly registered in each
      state and that it is not filing in states where it does not have nexus.

4)    We will prepare financial statements, including the accompanying
      disclosures, for the years ended December 31, 2003 (if necessary), 2004
      and 2005. These financial statements will be provided to your audit firm
      as a basis for their audit work. In conjunction with this work, we
      anticipate preparing a number of schedules to support the amounts on the
      financial statements. We will coordinate our efforts with your audit firm
      to maximize their efficiency in performing the audit work.

QUARTERLY SERVICES

o     We will review your general ledger on a quarterly basis and propose any
      necessary adjustments in order to bring the account balances in agreement
      with subsidiary ledgers. We will also prepare supporting schedules for
      each significant account balance so that your audit firm can render a
      "review" opinion on the quarterly financial statements, or an "audit"
      opinion on your annual financial statements.

o     We will assist you with preparing your quarterly (or annual) financial
      statements including the accompanying disclosures. We will coordinate this
      effort with you and your outside auditor.

o     We will assist with the preparation of your quarterly and annual SEC
      filings as well as any interim filings that may be necessary throughout
      the year. We will prepare these filings, review them with you, your audit
      firm and corporate counsel and then transmit them to the SEC within the
      specified time frame.

o     We will prepare the annual federal and state corporate income tax filings
      for the Company. We will also prepare any quarterly tax filings that may
      be required (primarily sales tax filings).

o     We will review the applicability of the various Sarbanes Oxley (SOX)
      regulations on your filings and advise you accordingly. If independent
      testing of SOX related controls is required, we will coordinate those
      services for the Company.
<PAGE>

Page 3,
June 26, 2006

o     We will provide a partner (James E. Bartolomei, CPA) to perform the CFO
      function for the Company. In this role, he will be available to consult
      and advise on financial matters as they arise. He will make himself
      available to attend board meetings whenever requested (with adequate
      advance notice). Additionally, he will sign the SEC filings in the
      capacity of CFO.

      The above services will give you access to a CFO and supporting team
      without employing these individuals on a full time basis. The experience
      that our team will bring to this engagement is extremely diverse and
      experienced in this type of engagement. These qualities will undoubtedly
      benefit your Company.

ENGAGEMENT TEAM

      Your engagement team has been carefully selected based upon your specific
      needs. The team will consist of Robert Delaversano, CPA, David Briones and
      James E. Bartolomei, CPA. Please review the attached biographies of each
      of these individuals for details on their relevant experience.

PRICING

The above services will be performed at our standard hourly rates which are
detailed below.

      Accounting Team                     $ 150 - $195 per hour
      Partner (CFO services)              $ 275 per hour

Based upon the above rates we estimate our fees for each component discussed
above as follows:

      Initial Services (#'s 1 to 3)       between $3,000 and $6,000
      Initial Services (# 4)              between $8,000 and $15,000 per year
      Quarterly Services/Filings          between $8,000 and $14,000 per quarter
      Annual Services/Filings             between $12,000 and $18,000
      Annual Tax Services                 between $4,000 and $7,500

Please note that the initial quarterly and annual financial statement work is
likely to exceed these estimates as we build the templates that will be utilized
for all subsequent statements/filings. Additionally, whenever we anticipate that
a service will exceed the estimates stated above, we will notify you in advance
to receive your authorization to proceed.

Once we have a better understanding of the level of our involvement, we can
provide fixed prices for the routine services going forward.
<PAGE>

Page 4,
June 26, 2006

In accordance with our usual procedures, we will present invoices on a monthly
basis with payments due upon receipt. We reserve the right to suspend services
whenever an invoice remains unpaid for more than 60 days.

UNANTICIPATED SERVICES

The parties agree that if an unanticipated need arises (such as, but not limited
to, an audit by a taxing agency, or any other exogenous service not anticipated
in this agreement by the parties), Bartolomei Pucciarelli, LLC hereby agrees to
perform this additional work at a mutually agreed upon price BEFORE THE SERVICE
IS PROVIDED. This service will be billed separately to Performance Health
Technologies, as part of a Change Order, and will be payable upon terms mutually
agreed to.

COMMITMENT STATEMENT

As an indication of our sincerity in dealing with our clients, we agree to be
bound by the enclosed Commitment Statement. In order for our work together to be
as productive as possible, we also ask our clients to make a few commitments to
us. By signing this agreement, we both indicate our acceptance of the terms of
the commitment statement and understand what to expect from each other.

SERVICE GUARANTEE

Our work is guaranteed to the complete delight of the customer. If Performance
Health Technologies is not completely delighted with the services performed by
Bartolomei Pucciarelli, LLC, we will, at the option of Performance Health
Technologies, either refund the price, or accept a portion of said price that
reflects your level of satisfaction.

It is understood that either party may terminate this Agreement at any time, for
any reason, within 10 days of written notice to the other party. It is
understood that any unpaid services that are outstanding at the date of
termination are to be paid in full within 10 days from the date of termination.

If you agree that the above adequately sets forth Performance Health
Technologies' understanding of our mutual responsibilities, please authorize
this Agreement and return it to our office.
<PAGE>

Page 5,
June 26, 2006

We would like to take this opportunity to express our appreciation for the
opportunity to offer our services to your organization.

Very truly yours,

By: /s/ James E. Bartolomei
    -----------------------
    James E. Bartolomei, CPA
    Bartolomei Pucciarelli, LLC

Agreed to and authorized:

By: /s/ Robert Prunetti
    -----------------------
    Mr. Robert Prunetti for
    Performance Health TechnologiesNORTH COAST SECURITIES CORPORATION
                             9995 GATE PARKWAY NORTH
                                    SUITE 300
                             JACKSONVILLE, FL 32246

                                  May 10, 2006

Performance Health Technologies, Inc.
427 River View Plaza
Trenton, NJ  08611
Attn.: Robert Prunetti, President and CEO

Dear Mr. Prunetti:

We are pleased to confirm our mutual understanding regarding the retention of
North Coast Securities Corporation ("Agent") by Performance Health Technologies,
Inc. (collectively with its affiliates, the "Company"), subject to the terms and
conditions of this agreement (the "Agreement").

1. Agent will act as the Company's agent in connection with the private
placement of up to $250,000 of Units (referred to as the "Units"), each Unit
consisting of a convertible note in the principal amount of $1,000.00 (the
"Notes") and 6000 warrants, with each warrant to purchase one share of common
stock at an exercise price of $0.50 per share. The Units will be issued only to
accredited investors (as defined in Rule 501 under the Securities Act of 1933,
as amended), on terms mutually agreeable between the parties hereto, certain of
which terms are set forth on Exhibit A, annexed hereto and incorporated herein
by reference (such private placement referred to as the "Offering"). The
Offering will be made on a best efforts basis subject to the terms and
conditions set forth herein. Agent will act as the non-exclusive Agent for the
Offering and sale of the Units constituting the Offering.

2. Agent will provide the Company with the following services in connection with
the Offering:

      A.    Assisting the Company in preparation of documents in connection with
            the Offering, and acting as the Agent in connection with such
            Offering;

      B.    Coordinating the marketing effort for the sale of the Securities;

      C.    Assisting the Company in negotiating transaction terms with
            potential investors in the Securities; and

      D.    Providing such other advice, assistance or services as may be
            reasonably requested by the Company in connection with the Offering
            and as mutually agreed upon by Agent and the Company.
<PAGE>

Performance Health Technologies, Inc.
May 10, 2006
Page 2

3. Agent's compensation for acting as Agent for the Company in connection with
the Offering pursuant to this Agreement will be as follows:

      A.    A fee equal to 12% of the gross proceeds raised in the Offering by
            Agent (the "Offering Amount"), payable on the Offering Amount
            subscribed for and accepted at each Closing of the Offering.

      B.    At each Closing of the Offering, the Company shall pay to Agent, a
            non-accountable expense allowance in the amount equal to 3% of the
            Offering Amount subscribed for and accepted at that Closing.

      C.    Agent will receive as a Due Diligence and Pre-Marketing Fee, a
            payment from the Company of $15,000 upon execution of this
            Agreement, to cover the costs and expenses of Agent's due diligence
            investigation and pre-marketing activities on behalf of the Company.

4. The Company will pay all expenses incurred by or on behalf of the Company in
connection with the preparation and printing of the Securities, blue sky filings
and fees, legal expenses of the Agent up to a maximum of $3,000, and all other
documents and instruments required in connection with the Offering.

5. In connection with Agent's activities on the Company's behalf, the Company
will cooperate with Agent and will furnish Agent with all information and data
concerning the Company which Agent reasonably believes appropriate to the
performance of services contemplated by this Agreement (all such information so
furnished being the "Information") and will provide Agent with reasonable access
to the Company's officers, directors, employees, independent accountants and
legal counsel. The Company recognizes and confirms that Agent (i) will use and
rely primarily on the Information and on information available from generally
recognized public sources in performing the services contemplated by the
Agreement, without having independently verified same, (ii) does not assume
responsibility for the accuracy or completeness of the Information and (iii)
will not make an independent appraisal of any of the Company's assets. The
Information to be furnished by the Company, when delivered, will be, to the best
of the Company's knowledge, true and correct in all material respects and will
not contain any material misstatements of fact or omit to state any material
fact necessary to make the statements contained therein not misleading. The
Company will promptly notify Agent if it learns of any material inaccuracy or
misstatement in, or material omission from any information thereto delivered to
Agent. Agent agrees to keep the Information confidential and only to release the
Information with the consent of the Company. At the Closing, the Company shall
deliver to Agent an officer certificate and opinion of counsel reasonably
acceptable to the Company and Agent. If the transaction contemplated by this
Agreement is not completed for whatever reason, Agent will return the
Information (without keeping any copies thereof) forthwith on demand by the
Company. Agent on its part represents, warrants, and agrees that it has and at
all times while it is performing services under this Agreement it will comply
with all laws, rules, and regulations applicable to it in connection with the
services it performs under this Agreement, such compliance to include all
licenses in all applicable jurisdictions it and its agents are required to
maintain for purposes of its activities under this Agreement.
<PAGE>

Performance Health Technologies, Inc.
May 10, 2006
Page 3

6. The Company agrees that Agent has the right to place "tombstone" or other
advertisements describing its services to the Company under this Agreement in
financial and other newspapers and journals, provided the Company consents to
the same, and which consent shall not be unreasonably withheld, and provided
further that any such advertisement complies with applicable law.

7. The Company agrees to indemnify Agent in accordance with the indemnification
provisions (the "Indemnification Provisions") attached to this Agreement, as
Exhibit B, and which Indemnification Provisions are incorporated herein and made
a part hereof and which shall survive the termination or expiration of this
Agreement.

8. The validity and interpretation of this Agreement shall be governed by, and
construed and enforced in accordance with, the laws of the State of Florida
applicable to agreements made and to be fully performed therein (excluding the
conflicts of laws rules).

9. The benefits of this Agreement shall inure to the parties hereto, their
respective successors and assigns and to the indemnified parties hereunder and
their respective successors and assigns and representatives, and the obligations
and liabilities assumed in this Agreement by the parties hereto shall be binding
upon their respective successors and assigns.

10. Each of the Company and Agent (and, to the extent permitted by law, on
behalf of their respective equity holders and creditors) hereby knowingly,
voluntarily and irrevocably waives any right it may have to a trial by jury in
respect of any claim based upon, arising out of or in connection with this
Agreement and the transactions contemplated hereby. Each of the Company and
Agent hereby certify that no representative or agent of the other party has
represented expressly or otherwise that such party would not seek to enforce the
provisions of this waiver. Further each of the Company and Agent acknowledges
that each party has been induced to enter this Agreement by, inter alia, the
provisions of this Section.

11. If it is found in a final judgment by a court of competent jurisdiction (not
subject to further appeal) that any term or provision hereof is invalid or
unenforceable, (i) the remaining terms and provisions hereof shall be unimpaired
and shall remain in full force and effect and (ii) the invalid or unenforceable
provision or term shall be replaced by a term or provision that is valid and
enforceable and that comes closest to expressing the intention of such invalid
or unenforceable term or provision.
<PAGE>

Performance Health Technologies, Inc.
May 10, 2006
Page 4

12. This Agreement embodies the entire agreement and understanding of the
parties hereto and supersedes any and all prior agreements, arrangements and
understanding relating to the matters provided for herein. No alteration,
waiver, amendment, change or supplement hereto shall be binding or effective
unless the same is set forth in writing signed by a duly authorized
representative of each party.

13. The Company has all requisite corporate power and authority to enter into
this Agreement and the transactions contemplated hereby. This Agreement has been
duly and validly authorized by all necessary corporate action on the part of the
Company and has been duly executed and delivered by the Company and constitutes
a legal, valid and binding agreement of the Company, enforceable in accordance
with its terms (except as enforceability may be limited by applicable
bankruptcy, insolvency or similar laws).

14. Agent has all requisite corporate power and authority to enter into this
Agreement, once executed by Agent's Officers. This Agreement has been duly and
validly authorized by all necessary corporate action on the part of Agent and
has been duly executed and delivered by Agent and constitutes a legal, valid and
binding agreement of Agent, enforceable in accordance with its terms (except as
enforceability may be limited by applicable bankruptcy, insolvency or similar
laws).

15. This Agreement does not create, and shall not be construed as creating,
rights enforceable by any person or entity not a party hereto, except those
entitled thereto by virtue of the Indemnification Provisions hereof. The Company
acknowledges and agrees that with respect to the services to be rendered by
Agent, Agent is not and shall not be construed as a fiduciary of the Company and
shall have no duties or liabilities to the equity holders or creditors of the
Company or any other person by virtue of this Agreement and the retention of
Agent hereunder, all of which are hereby expressly waived. The Company also
agrees that Agent shall not have any liability (including without limitation,
liability for losses, claims, damages, obligations, penalties, judgments,
awards, liabilities, costs, expenses or disbursements resulting from any
negligent act or omission of Agent, whether direct or indirect, in contract,
tort or otherwise) to the Company or to any person (including, without
limitation, equity holders and creditors of the Company) claiming through the
Company for or in connection with the engagement of Agent, this Agreement and
the transactions contemplated hereby, except for liabilities which arise as a
result of the gross negligence or willful misconduct of Agent. The Company
acknowledges that Agent was induced to enter into this Agreement by, INTER ALIA,
the provisions of this Section.

16. For the convenience of the parties, any number of counterparts of this
Agreement may be executed by the parties hereto. Each such counterpart shall be,
and shall be deemed to be, an original instrument, but all such counterparts
taken together shall constitute one and the same Agreement.
<PAGE>

Performance Health Technologies, Inc.
May 10, 2006
Page 5

If the foregoing correctly sets forth our agreement, we would appreciate your
signing the enclosed copy of this letter in the space provided and returning it
to us.

                                      Very truly yours,

                                      NORTH COAST SECURITIES CORPORATION

                                      By:
                                         -------------------------------------
                                         Frank Pasterczyk
                                         President and Chief Executive Officer

Confirmed and agreed to:

PERFORMANCE HEALTH TECHNOLOGIES, INC.

By:
   -------------------------------------
<PAGE>

                                    EXHIBIT A

                      SUMMARY OF CERTAIN TERMS OF OFFERING

Offering                                Sale of up to $250,000 of Units to raise
                                        money principally for working capital
                                        purposes. No minimum dollar amount of
                                        Units must be subscribed for in order to
                                        close. Expenses of the offering, sales
                                        commissions and additional fees and
                                        costs of the Agent will be deducted from
                                        the proceeds of the offering.

Equity Unit                             Each Unit consists of a convertible note
                                        in the principal amount of $1,000 (the
                                        "Notes") and 6000 warrants for each
                                        $1.00 invested, with each warrant to
                                        purchase one share of common stock. The
                                        common stock underlying the Notes and
                                        the warrants contained in the Units
                                        shall be subject to piggyback
                                        registration rights as described below.

Purchase Price                          The purchase price per unit is
                                        $1,000.00.

Notes                                   The Notes will be convertible into
                                        shares of Company common stock at a
                                        price equal to the lower of (i) 70% of
                                        the average closing price of our common
                                        stock on the exchange on which the
                                        Company's stock is trading for the 20
                                        trading days immediately preceding the
                                        day upon which we receive a conversion
                                        notice from the Noteholder or (ii) $.30
                                        per share. The Notes are convertible at
                                        the election of the holder thereof at
                                        any time.

                                        Each Note shall accrue interest at the
                                        rate of 10% per annum, payable on the
                                        Maturity Date, which shall be 180 days
                                        after issuance of the Note.

                                        The Notes shall be secured by a pledge
                                        of Put Notices under the Standby Equity
                                        Distribution Agreement with Cornell
                                        Capital Partners, L.P., in a principal
                                        amount equal to the principal amount of
                                        Notes issued.

                                      A-1
<PAGE>

Warrants                                The 6000 warrants included in each Unit
                                        will be exercisable for a period of five
                                        years at an exercise price of $0.50 per
                                        share. The warrants will be subject to
                                        adjustment for anti-dilution purposes.
                                        The warrants shall include registration
                                        rights as described below.

Registration Rights                     Investors in the Offering will have the
                                        following registration rights with
                                        respect to the shares of common stock
                                        into which the Notes are convertible and
                                        warrants are exercisable. The Company
                                        will register the conversion shares and
                                        the shares underlying the warrants on a
                                        Registration Statement to be filed with
                                        the Securities and Exchange Commission
                                        within ninety days of the last Closing
                                        under the Offering.

Indemnification                         of The Company will indemnify the
Placement Agent                         Placement Agent for any and all claims
                                        by other brokers, dealers, placement
                                        agents, investment advisors or the like.

Qualified Investors                     Accredited investors only.

Confidentiality                         The Company will not disclose, and will
                                        not include in any public announcement,
                                        the name of the investors in this
                                        offering, unless expressly agreed to by
                                        the investor or unless such disclosure
                                        is required by law or applicable
                                        regulation, and then only to the extent
                                        of such requirement.

Governing Law                           New York law, New York courts.
and Jurisdiction

                                      A-2
<PAGE>

                                    EXHIBIT B

                           INDEMNIFICATION PROVISIONS

      Capitalized terms used herein that are not defined in these
indemnification provisions ("Indemnification Provisions") have the meaning set
forth in the engagement letter agreement dated May __, 2006, between North Coast
Securities Corporation ("Agent") and Performance Health Technologies, Inc. as
such agreement may be amended from time to time (the "Agreement").

      The Company agrees to indemnify and hold harmless Agent, to the fullest
extent permitted by law, from and against any and all losses, claims, damages,
liabilities, obligations, penalties, judgments, awards, costs, expenses and
disbursements (and any and all actions, suits, proceedings and investigations in
respect thereof and any and all legal and other costs, expenses and
disbursements in giving testimony or furnishing documents in response to a
subpoena or otherwise), including, without limitation, the costs, expenses and
disbursements, as and when incurred, of investigating, preparing or defending
any such action, suit, proceeding or investigation (whether or not in connection
with litigation in which Agent is a party), directly or indirectly, caused by,
relating to, based upon, arising out of or in connection with (a) Agent's acting
for the Company, including, without limitation, any act or omission by Agent in
connection with its acceptance of or the performance or nonperformance of its
obligations under the Agreement, (b) any untrue statement or alleged untrue
statement of a material fact contained in, or omissions or alleged omissions
from any information furnished to Agent by the Company or (c) any Offering;
provided, however, such indemnity agreement shall not apply to any portion of
any such loss, claim, damage, obligation, penalty, judgment, award, liability,
cost, expense or disbursement to the extent it is found in a final judgment by a
court of competent jurisdiction (not subject to further appeal) to have resulted
primarily and directly from the gross negligence or willful misconduct of Agent.

      These Indemnification Provisions shall be in addition to any liability
which the Company may otherwise have to Agent or the persons indemnified below
in this sentence and shall extend to the following Agent its affiliated
entities, directors, officers, employees, legal counsel, agents and controlling
persons (within the meaning of the federal securities laws). All references to
Agent in these Indemnification Provisions shall be understood to include any and
all of the foregoing.

      If any action, suit, proceeding or investigation is commenced, as to which
Agent proposes to demand indemnification, it shall notify the Company with
reasonable promptness; provided, however, that the Company shall be relieved
from its obligations hereunder to the extent a failure by Agent to notify the
Company with reasonable promptness results in a significant increase in the
Company's obligations hereunder. Agent shall have the right to retain counsel of
its own choice to represent it, which counsel shall be reasonably acceptable to
the Company, and the Company shall pay the fees, expenses and disbursements of
such counsel; and such counsel shall, to the extent consistent with its
professional responsibilities, cooperate with the Company and any counsel
designated by the Company. The Company shall be liable for any settlement of any
claim against Agent made with the Company's written consent, which consent shall
not be unreasonably withheld. The Company shall not, without the prior written
consent of Agent, settle or compromise any claim, or permit a default or consent
to the entry of any judgment in respect thereof, unless such settlement,
compromise or consent includes, as an unconditional term thereof, the giving by
the claimant to Agent of an unconditional and irrevocable release from all
liability in respect of such claim.

                                      B-1
<PAGE>

      In order to provide for just and equitable contribution, if a claim for
indemnification pursuant to these Indemnification Provisions is made but it is
found in a final judgment by a court of competent jurisdiction (not subject to
further appeal) that such indemnification may not be enforced in such case, even
though the express provisions hereof provide for indemnification in such case,
then the Company, on the one hand, and Agent, on the other hand, shall
contribute to the losses, claims, damages, obligations, penalties, judgments,
awards, liabilities, costs, expenses and disbursements to which the indemnified
persons may be subject in accordance with the relative benefits received by the
Company, on the one hand, and Agent, on the other hand, and also the relative
fault of the Company, on the one hand, and Agent, on the other hand, in
connection with the statement, acts or omissions which resulted in such losses,
claims, damages, obligations, penalties, judgments, awards, liabilities, costs,
expenses or disbursements and the relevant equitable considerations shall also
be considered. No person found liable for a fraudulent misrepresentation shall
be entitled to contribution from any person who is not also found liable for
such fraudulent misrepresentation. Notwithstanding the foregoing, Agent shall
not be obligated to contribute any amount hereunder that exceeds the amount of
fees previously received by Agent pursuant to the Agreement.

      Neither termination nor completion of the engagement of Agent referred to
above shall affect these Indemnification Provisions which shall then remain
operative and in full force and effect.

                                      B-2

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