Document:

Exhibit 10.78

 

Far Eastern International Bank

 

Credit Terms / Financial Transaction
Terms Agreement (exclusively for corporate finance purpose)

 

Customer: CHINA UNITED INSURANC SERVICE, INC. 

Agreement No.:

Credit Line: US $2,500,000.00 

Term of Agreement: November 7th, 2018 to November 7th, 2019

 

Regional Supervisor: Yao-Jhang
Lin Business Supervisor: Handling Officer: Yan Ru Huang

 

This Agreement is made by and between the
following parties:

 

China United Insurance Service, Inc.
(the “Customer”)

 

Far Eastern International Bank Co.,
Ltd. (including the headquarter and its branches) (“FEIB”)

 

The Customer applies for loan / financial transaction service
to FEIB with the joint and several guarantor (“Guarantor”, Guarantor shall sign the guarantee agreement ). The Customer
has requested and has further signed a x Comprehensive Credit Facilities Master Agreement
/  ̈ Comprehensive Financial Transaction Agreement. The Customer and Guarantor agree
that aforementioned master agreement provides the general terms and conditions governing the loan / financial transactions between
the Customer FEIB, as well as governing the joint and several guarantee provided by Guarantor. The Customer also agrees that without
violating the nature of the transactions contemplated by this Agreement and applicable laws and regulations of the competent authority
of FEIB, FEIB may, upon the application of the Customer, exchange New Taiwan Dollars for foreign currency in the equivalent amount
and vice versa for disbursement of loans, at the spot selling rate then posted by FEIB as the exchange rate unless otherwise stipulated,
while the relevant terms and conditions of the loan / financial transactions and that of the Guarantee shall be in accordance with
this Agreement. Now, therefore, the parties hereby agree as follows. However, if FEIB does not approve the commitment fees or fails
to receive the approved commitment fees on schedule, or the creditworthiness of the Customer deteriorates or is likely to deteriorate,
FEIB may cancel any undrawn amount at any time and the Customer shall raise no objection.

 

     

     

    

 

 

Loan / Financial Transaction Terms and Conditions (for the purposes
of this section, “the Bank” refers to FEIB):

 

	
        I. Credit Type and Facility

        Short Term Loan of US$_2,500,000, including the limits
        for the following items:

        a.     
        Short-Term Loan: US$_2,500,000.

        b.     
        Short-Term Collateral Loan: US$_2,500,000.

         

        II. Tenor

        1. Duration of Credit granted is
        a year commencing from the date of the agreement.

        2. Utilization shall be made within
        one year commencing from the date of the agreement. However, the signing should be made within 90 days since the date of approval;
        the Bank would not accept it when it’s overdue.

        3. Each utilization shall be repaid within 180 days.

         

        III. Interest Rates

        1. With respect to US Dollars, interest rate shall be TAIFX3
        for a period equal to the term of the utilization or the next longer tenor which rates are quoted, plus 0.85%, whichever rate is
        higher, with margin to be adjusted twice every three months and may be negotiated on a case-by-case basis on the Bank’s funding
        cost.

         

        2. With respect to other currencies, they will be negotiated
        on a case-by-case basis based on the Bank’s funding cost.

         

        IV. Utilization

        Utilized on a revolving basis.

         

        V. Repayment

        Interest is paid monthly and the principal shall be repaid upon
        maturity.
	
        VI. Joint and Several Guarantor

        Law Insurance Broker Co. Ltd. shall provide joint and several
        guarantee.

         

        VII. Promissory Note evidencing the Facility

        The Borrower(s) and the joint and several guarantor shall co-issue
        a promissory note in the amount of the facility extended hereunder and deliver same to the Bank.

         

        VIII. Security

        1.     Request for O/S 100% of same currency reserved account deposit, or O/S 110% of different currency reserved account deposit, or
        certificate of deposit with the Bank as the Borrower’s pledge.

        2.     Request for O/S 100% same currency certificate of deposit with the Bank as the Borrower’s pledge.

         

        IX. Miscellaneous

        1.     
        Provide monthly exchange rate review of different currency deposit (based on the closing exchange rate of the review day). If the
        value of foreign currency certificate of deposit falls below 105%, the difference shall be repaid in full within 5 business days
        into the reserved account or certificate of deposit pledge account or the Borrower shall repay the portion of loan with insufficient
        security.

         

        2.     Any matter not covered herein shall be resolved by reference to the Bank’s credit line related policies.

         

        (The rest of the page is left blank)

 

     

     

    

 

 

	Date of verification	Place of verification	
        Verified by

        (signature)

	November 7th, 2018	5F., No.311, Sec. 3, Nanjing E. Rd., Songshan Dist., Taipei City 105,	Yan Ru Huang(signed) 
	 	 	 
	 	 	 
	 	 	 
	 	 	 
	 	 	 

 

Signed by:

 

Bank: 

Far Eastern International Bank (seal)

 

Customer:

China United Insurance
Service, Inc. (registered seal)

Legal Representative: /s/ Yi-Hsiao
Mao

Address: 7F.,
No.311, Sec. 3, Nanjing E. Rd., Songshan Dist., Taipei City 105

 

Customer and Guarantor:

Law Insurance Broker Co. Ltd. (registered seal)

Legal Representative: /s/ Shu-Fen Lee

Address: 5F., No.311,
Sec. 3, Nanjing E. Rd., Songshan Dist., Taipei City 105, Taiwan (R.O.C.)

 

 

Note 1: If a party to this Agreement is
a minor or other person without full legal capacity, this Agreement shall be signed in person by his legal representative.

 

Note 2: For the purposes of this Agreement,
the Guarantor refers to a person providing security other than in the form of such negotiable securities as stocks, bonds, certificates
of deposit, or beneficial certificates. Persons providing security in the form of such negotiable securities as stocks, bonds,
certificates of deposit, or beneficial Certificates shall submit a security provision agreement as required.

 

Note 3: For the resolution of disputes
and avenues of complaints arising out of this Agreement, please refer to the FEIB website.

 

 

Date: November 7th , 2018Exhibit 10.79

 

CTBC Bank Co., Ltd.

Notification of Credit Line Approval

 

Next Annual Review Date: August 31th, 2019

 

	1.      Credit Grantee Name and Joint and Several Guarantor: 
	
        Credit Grantee / Legal

        Representative

         
	
        China United Insurance Services, Inc.

        CH005233

        Yi-Hsiao Mao
	Joint and Several

Guarantor	Law Insurance Broker Co. Ltd.
	Co-Issuer of a Negotiable

Instrument	Law Insurance Broker Co. Ltd.
	Promissory Note Issuer	–
	 	 	 	 
	2.      Credit Line Approval (Including Financial Transaction Limit)
	(1)   Details of Approved Credit Line  
	Credit Type	Product Type	Amount	Term (months)	Interest Rate and/or Administrative Fees
	
        General Credit-Short-Term with No Collaterals

        No.TW00097508
	Short Term –Foreign Currency	USD 1,500,000	12	
        Foreign Currency Interest Rate:

        Negotiated Price

	(2)   Terms and Conditions of Credit Granting
	General Provisions	
        1.     Use
        of Funds: Pay for operating expenses; repay the disbursement fee of operating expense of subsidiary companies

        2.     The
        following part of this case is payable, which refers to the funds that will be allocated over USD1,000,0000 after Law Insurance
        Broker Co. Ltd. finishing distributing interests to upper layer shareholders in August 2019.

	Special Provisions	-
	
        (3)   Notes

        After your company signs this notification, as the market condition
        changes, CTBC reserves the rights to approve or reject your company’s application for withdrawing or using the credit line
        based on the original interest rate/administrative charge. If your company indeed demands funds, your company can apply for drawdown
        only after both parties have agree on the interest rate/administrative charge or the credit line, and record the information on
        the relevant drawdown application. Any matter not addressed herein shall be resolved by reference to CTBC’s credit line agreement
        and relevant policies.

         

	 	 	 	 	 	 

CTBC Bank Co., Ltd.

 

China United Insurance Service, Inc. (seal)

 

Date: September 12, 2018Exhibit 10.80

 

KGI Bank Co., Ltd.

 

	KGI Bank	CHINA DEVELOPMENT FINANCIAL

  

Letter of Credit
Terms & Conditions

 

Contract Nr.: KB1Nr. 107089

 

The contractor has applied for various business dealing with
the Bank, and has gain the approval. Hereto based on the terms and conditions of General Letter of Credit signed by the contractor
and the Bank on Oct. 26th, 2018, both parties agree to sign this “Letter of Credit Terms & Conditions”
(hereinafter, “ the Letter”). The agreed conditions are as followed:

 

§1 Credit Terms

 

		I.	The kinds and amounts of credit:

 

Short-termed (security) loan of USD$1,600,000
or equivalent foreign currency, utilized on a revolving basis.

 

		II.	Credit Rates

 

Except for negotiated on a term-by-term basis by
both parties, the interest rate shall be counted according to reference rate, plus 0.9% yearly interest rate. Tax plus.

 

The aforementioned “reference rate” refers
to:

 

		a.	the LIBOR Fixing Rate reported by Reuters on 1/2/3
monthly turn on the previous 1 business day, with every 1/2/3 month as a term of interest, updated once in a while.

		b.	If there are various agreed interest rate periods,
it is up to the contractor to choose the applied interest rate period and its corresponding interest period, and to be agreed
by the Bank as the principle. If the contractor has not chosen the should-be-applied interest rate period in the next interest
rate, the interest rate period of the last interest period is automatically applied. When the fixed interest rate is not attainable
on the base date, it is agreed to take the fixed interest rate of the 1 business day before the base date.

 

		III.	The Management Fee/ Handling Fee:

 

No.

 

		IV.	The Tenor:

 

Duration of Credit granted is a year commencing from the date
of the agreement.

 

Each period of financing shall not exceed 12 months.

 

		V.	Repayment:

 

Interest is paid monthly and the principal shall
be repaid upon maturity.

 

Except with the consent of the Bank:

 

		a.	If any of the credit amount applies to the agreement
of decrement and cancellation, the contractor shall pay off the credit balance off that exceeds the amount of decreased and cancelled
effective credit amount on amount decrement and cancellation date of each period.

		b.	The contractor shall pay off all the balance unpaid
under this item of credit on the due day of this credit period.

 

		VI.	Joint and Several Guarantor:

 

Law Insurance Broker Co. Ltd.

 

     

     

    

 

		VII.	The Security:

 

The contractor or the joint and several guarantor,
Law Insurance Broker Co. Ltd., shall provide and keep any one or several items of following collaterals according to the 100% amount
of this credit balance:

 

		a.	the contractor shall provide and keep foreign currency
time deposit, Demand deposit , or reserve account deposit of the Bank at the Bank’s pledge.

		b.	the joint and several guarantor, Law Insurance Broker
Co. Ltd., shall provide and keep foreign currency time deposit, NTD currency time deposit or reserve account deposit, or foreign
currency demand deposit or reserve account deposit of the Bank as the Bank’s pledge.

		c.	The contractor or the joint and several guarantor,
Law Insurance Broker Co. Ltd., shall provide and keep foreign currency bonds and structured goods and joint related interests
agree by the Bank as the Bank’s pledge.

 

		VIII.	Special Conditions:

 

		a.	When the contractor and the joint and several guarantor
provide NTD or foreign currency deposit of the Bank as the Bank’s pledge based on item 7th , the related financing
into several, guarantee retention rate and the other matters to be followed all should be processed according to especially signed
designated deposit financing consent.

		b.	When the contractor and the joint and several guarantor
provide foreign currency bonds and joint related interests as the Bank’s pledge based on item 7th, the related
financing into several, guarantee retention rate and the other matters to be followed all should be processed according to especially
signed bonds financing consent.

		c.	When the contractor and the joint and several guarantor
provide structured goods and joint related interests as the Bank’s pledge based on item 7th, the related financing
into several, guarantee retention rate and the other matters to be followed all should be processed according to especially signed
structured goods financing consent.

 

§2 Promissory note & Promissory note authorization

 

		I.	To guarantee the repayment of the debt under this credit
item, the contractor and the joint and several guarantor shall co-submit the promissory note unfilled of interest rate, due date,
and interest starting date according to the amount and form assigned by the Bank to be reserve by the Bank before the end of this
credit line. The Bank has the right (but not the obligation) to inform the contractor and the joint and several guarantor to substitute
with another promissory note according to this agreement within the tenor at least twice every two year or when the Bank deems
it necessary; once informed, the contractor and the joint and several guarantor are obligated to follow.

		II.	As for the promissory note reserved by the Bank, which
the contractor and the joint and several guarantor expressly and irretrievably authorized the Bank to, at times when the breach
of contract of the general letter of credit happen, the Bank can automatically fill in the interest rate(if multiple interest
rates are involved, the maximum interest rate shall prevail), due date and the interest starting date, and other things that should
be recorded for the effectively exercising and executing the note according to ROC’s Negotiable Instrument Act according
to the actual situation of the debt, and to exercise the right of the note. The contractor and the joint and several guarantor
recognize and agree that this authorization shall continue to be valid before the full repayment of all debt under this credit
item, and all the acts of the Bank under this authorization should have absolute power toward the contractor and the joint and
several guarantor.

		III.	The contractor and the joint and several guarantor agree
that the Bank take the promissory note signed, endorsed, and guaranteed by the contractor and the joint and several guarantor;
when the promissory note is not paid or prompted, the Bank is exempted from the legal procedures and obligations of making a rejection
certificate or to inform according to the §89 of Negotiable Instrument Act.

 

§3 Credit Tenor

 

The “Negotiable Instrument Act” in this letter refers
to the period from effective date of this letter to finishing date of the contractor and the joint and several guarantor repaying
the debt, including but not limited to the principle, interest, delayed interest, liquidated damages, guarantee fee, handling fee,
managing fee, compensation, collateral pricing fee, fees, fees of obtaining the cost of execution in accordance with the law, fees
of participation in the allocation, other fees included in exercising security rights (including lawyer fee), and penalty for damages
and the fulfillment of all the obligations that should be performed according to this letter, general letter of credit, joint guarantee
agreement, and other credit related contract documents.

 

§ 4 The validity and interpretation of the contract:

 

		I.	This letter takes effect after both parties finishing signing,
and stays in effect within the credit existing period.

		II.	This letter belongs to a part of general letter of appointment
and joint guarantee agreement. Except especially stated in this letter, the related rights and obligations of this credit shall
all follow the agreement of general letter of appointment and joint guarantee agreement.

		III.	The supplement and revision of this letter should become
binding only after both parties have signed supplementary contract.

		IV.	The titles of this letter are designed only for reading
convenience, and should not be used to explain the content of each provision.

 

     

     

    

 

		V.	Except especially stated in this letter, the term definitions
and explanation within general letter of appointment and joint guarantee agreement apply to this letter.

		VI.	For the avoidance of doubt, according to §1 of this
letter, the agreement about joint and several guarantor and joint guarantee agreement, and (or) collateral provider within this
credit without mentioning joint and several guarantor and joint guarantee agreement shall not be applied.

 

§5 Time for Reviewing

 

The contractor, the joint and several guarantor and collateral
provider hereto announce that they have reviewed all the provisions in this letter, and agree to engage in credit business with
the Bank according to the credit conditions of this letter.

 

§6 The Copies of this Letter

 

The letter is reserved as 1 copy by the Bank, the original (if
the contractor requested before signing the contract), or the 1 copy of shadow indicated as “Fully consistent with the original”,
are held by the contractor, and 1 copy is held the joint and several guarantor and collateral provider.

 

	KGI Bank	CHINA DEVELOPMENT FINANCIAL

 

Contractor:

Credit Bank: KGI Bank

Person in Charge: General Manager Jhang,Li-Cynan

 

	Person of Warranty Signature	 
	Date of Warranty	2018.10.26
	Location of Warranty 	5F., No.311, Sec. 3,

                                                                                Nanjing E. Rd.,

                                                                                Shongshan Dist.,Taipei

                                                                                City 10595, Taiwan

 

	Person of Warranty Signature	 
	Date of Warranty	2018.10.26
	Location of Warranty	Ibid.

 

Contractor & Co-invoicer: China United

Insurance Service, INC.

Yi Hsiao Mao, for and on behalf of China

United Insurance Service, INC.

Person in Charge: Yi
Hsiao Mao

(Personally signed and stamped) 

Profitable business unified
number:

USA7302

 

Joint and Several Guarantor & Co-

invoicer:
Law Insurance Broker Co. Ltd.

Person in Charge: Shu Fen Lee

(Personally
signed and stamped) 

Profitable business unified
number:

86300857

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