Document:

Exhibit 4(j)

                              COMMISSION AGREEMENT

PARTIES:  GARDEX INTERNATIONAL LIMITED ("GARDEX")
          (a British Virgin Islands Corporation)

          Advanced Semiconductor Engineering, Inc. ("ASEK")
          (a Taiwan corporation)

DATE: August 1, 2004

                                    AGREEMENT

1.   Services to be rendered. ASEK hereby retains GARDEX to provide the sales
     services to ASEK as a Sales Agency with the following terms.

     To be non-exclusive world-wide sales agent for all present and future
     products and services to be specified by ASEK in writing with the following
     authority:

(a). Identify customers for ASEK products and services;

(b). Within such limitations relating to price, delivery and other key terms as
     ASEK may from time to time specify in writing, and subject to acceptance by
     ASEK (by telex or otherwise) negotiate sales contracts as ASEK's agent.

2.   Compensation to GARDEX. For services hereunder, ASEK shall pay monthly
     compensation to GARDEX in respect of net export sales (outside of Taiwan),
     the compensation amount is 0.50% of the total monthly export sales.

     The above scheme of compensation payment is applicable from August 1, 2004
     to July 31, 2005. Compensation payment thereafter is subject to further
     negotiation on a yearly basis between ASEK and GARDEX.

     All payments to GARDEX shall be in US dollars. Currency conversions, where
     necessary, shall be based on the prevailing free-market rates of the time
     the payment is earned (not at the time of payment) as quoted in the Wall
     Street Journal or other authoritative source.

3.   Term of Agreement. This agreement is effective from August 1, 2004 and
     shall expire on July 31, 2005 unless earlier terminated by (i) mutual
     agreement, or (ii) ASEK on at least 30 days' prior written notice with or
     without cause. Neither expiration nor termination of this Agreement shall
     terminate the obligation of ASEK to pay GARDEX for services rendered

<PAGE>

     with respect to sales following such date that results from orders received
     prior to such date.

4.   Representative and Covenants.

(a). GARDEX agree to use its best efforts to perform its obligations hereunder
     and to give priority to ASEK over all other customers of GARDEX in terms of
     management time, and efforts. GARDEX will not enter into any management
     consulting, sales, agency or similar relationship, nor engage in
     activities, that would result in a conflict with GARDEX's duties under this
     Agreement.

(b). Each party will provide to the other on a regular basis such documentation
     as may reasonably be required to enable the other party to be assured of
     compliance with this Agreement, and shall permit the other party to inspect
     its books of account and other records at such a reasonable times as the
     other party may request.

(c). All confidential information received or learned by GARDEX relating to
     ASEK's business and products shall be kept in confidence by GARDEX and
     neither used by GARDEX nor disclosed to any other person for any purpose
     outside this Agreement.

5.   Governing Law and Jurisdiction. This Agreement shall be governed and
     construed under the laws of Republic of China unless the parties agree in
     writing to voluntary arbitration. The Courts in the Republic of China shall
     have exclusive jurisdiction to hear and decide any case or controversy
     arising out of this Agreement.

     Each party consents to in person jurisdiction over it by such courts and to
     service of process by registered mail sent to its principal business
     address.

                                    Advanced Semiconductor Engineering, Inc.

                                    By:
                                          -------------------------------

                                    GARDEX INTERNATIONAL LIMITED

                                    By:
                                          -------------------------------

                                       2<PAGE>

                                                                   EXHIBIT 10.25

                           RESTRICTED STOCK AGREEMENT

      AGREEMENT made the 3rd day of February, 2005, between NATHAN'S FAMOUS,
INC., a Delaware corporation, (hereinafter called the "Company") and HOWARD M.
LORBER (hereinafter called "Grantee").

                                   WITNESSETH:

      WHEREAS, the Company, for the purposes stated therein, has adopted a 2002
Stock Incentive Plan, a copy of which is annexed hereto as Exhibit "A"
(hereinafter called the "Plan"); and

      WHEREAS, in accordance with said Plan the Board of Directors has
determined that Grantee is eligible for and should be granted a Restricted Stock
Award pursuant to said Plan as herein below provided, and Grantee desires to
have such Restricted Stock Award;

      NOW, THEREFORE, in consideration of the premises and the mutual covenants
hereinafter set forth, the parties hereto agree as follows:

1.    GRANT OF AWARD. The Company hereby grants to Grantee a Restricted Stock
Award of 50,000 shares of the authorized and unissued Common Stock of the
Company, having a par value of $.01 per share (the "Restricted Shares"), upon
and subject to the following terms and conditions:

            (a) The rights to Restricted Shares shall vest only at the following
times and in the following amounts:

                  (i)   Upon the date of this Agreement, the rights to 10,000
                        Restricted Shares shall vest in Grantee;

                  (ii)  After the expiration of one (1) year from the date of
                        this Agreement, the rights to an aggregate 20,000
                        Restricted Shares shall vest in Grantee;

                  (iii) After the expiration of two (2) years from the date of
                        this Agreement, the rights to an aggregate 30,000
                        Restricted Shares shall vest in Grantee;

                  (iv)  After the expiration of three (3) years from the date of
                        this Agreement, the rights to an aggregate 40,000
                        Restricted Shares shall vest in Grantee; and

                  (v)   After the expiration of four (4) years from the date of
                        this Agreement, the rights to an aggregate 50,000
                        Restricted Shares shall vest in Grantee.

            (b) The Restricted Stock Award shall vest in each instance, only
during the

<PAGE>

continuance of the Grantee's employment or service with the Company as set forth
in Section 3.3 of the Plan, except as set forth in Section 1(c), below.

            (c) Upon Grantee's death or Total Disability, the rights to all of
the Restricted Shares shall vest in Grantee, notwithstanding any lack of
expiration of the vesting periods set forth in Section 1(a).

            (d) Grantee shall be entitled to any dividend payments or dividend
equivalent payments with respect to the Restricted Shares; provided, that the
right to receive any such payments shall be deferred and shall vest upon the
vesting of the Restricted Shares on which such dividend was paid.

            (e) If at any time, the Company or any Subsidiary or Affiliate is
required, under applicable laws and regulations, to withhold, or to make any
deduction for any taxes, or take any other action in connection with a
Restricted Stock Award, the Grantee shall be required to pay to the Company or
such Subsidiary or Affiliate, the amount of any taxes required to be withheld,
or, in lieu thereof, at the option of the Company, the Company or such
Subsidiary or Affiliate may accept Common Stock valued at its Fair Market Value
on the date of payment, to cover the amount required to be withheld.

2. NON-TRANSFERABILITY. The Restricted Stock Award granted under this Agreement
shall not be transferable otherwise than by will or the laws of descent and
distribution or to the extent permitted by the Board or the Committee.

3. BINDING EFFECT OF THE PLAN. Grantee represents that he has read and
understands the Plan and agrees to be bound by all of the terms and conditions
thereof.

4. CAPITALIZED TERMS. The capitalized terms used herein without definition are
used as defined in the Plan.

5. APPLICABLE LAW. This Agreement and the legal relations among the parties
hereto shall be governed by and construed in accordance with the laws of the
State of New York applicable to contracts made and performed therein.

6. CONSENT TO JURISDICTION AND WAIVERS . The parties hereto irrevocably consent
that any legal action or proceeding against any of them under, arising out of or
in any manner relating to, this Agreement or any other document delivered in
connection herewith, may be brought in any court of the State of New York
located within Nassau County or in the United States District Court for the
Eastern District of New York. By the execution and delivery of this Agreement,
the parties expressly and irrevocably consent and submit to the personal
jurisdiction of any of such courts in any such action or proceeding. The parties
further irrevocably consent to the service of any complaint, summons, notice or
other process relating to any such action or proceeding by delivery thereof to
it by hand or by any other manner permitted by law. The parties hereby expressly
and irrevocably waive any claim or defense in any such action or proceeding
based on any alleged lack of personal jurisdiction, improper venue or forum non
convenient or any similar basis.

<PAGE>

7.    EMPLOYMENT. Nothing herein shall be deemed to create any employment
agreement or guaranty of continued service as an employee, officer or director
of the Company or limit in any way the Company's right to terminate Grantee's
service as an employee, officer or director of the Company at any time
consistent with the certificate of incorporation and by-laws of the Company, if
applicable.

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

                                            NATHAN'S FAMOUS, INC.

                                            By: /s/ Wayne Norbitz
                                                ----------------------------
                                            Name: Wayne Norbitz
                                            Title: President and Chief Operating
                                                   Officer

                                            /s/ Howard M. Lorber
                                            --------------------------------
                                            Howard M. Lorber, Grantee

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