Document:

Exhibit
10.8

  

 

RE: SH/CL/8790

 

16th March 2017

 

Private
& Confidential

Mr L Gregory

8 Crofters View

Little Wenlock

Shropshire

TF6 5AL

 

Dear Lee

 

I have pleasure in confirming that with effect from the 1st
January 2017, your salary will increase to £220,000 per annum. This increase will be backdated and paid in the March
payroll.

 

All other terms and conditions
remain unchanged. 

 

I would like to take this opportunity of thanking you for all
your hard work and commitment and wish you continued success in your career with Inspired.

 

Yours sincerely,

 

/s/ Luke Alvarez

 

Luke Alvarez

President and Chief Executive Officer

 

Inspired Gaming (UK) Limited, Registered in England Number:
03565640

Registered Office: 3, The Maltings, Wetmore Road, Burton-On-Trent

Staffordshire

DE14 1SE

Inspired Gaming (UK) Limited is part of Inspired Gaming Group
LimitedExhibit 10.9

 

 

Ref: ASR2017/12425

 

05 April 2017

 

Private & Confidential

Steven Holmes

19 St. Peter's Street

Stamford

Lincolnshire

PE9 2PQ

 

 

 

Dear Steven

 

I am pleased to confirm that with effect from 1st April
2017, your salary will be increased to £162,400.00 per annum.

 

This increase will be reflected in your next salary payment,
which will be paid into your bank account on the 28th April 2017.

 

I would like to take this opportunity to thank you for your
continued contribution to the company.

 

Yours sincerely

 

Luke Alvarez

 

   

 pp

Luke Alvarez

President and CEO

 

Inspired Gaming (UK) Limited, Registered
in England Number: 03565640

Registered Office: 3, The Maltings, Wetmore Road, Burton-On-Trent

Staffordshire

DE14 1SE

Inspired Gaming (UK) Limited is part of Inspired Gaming Group
LimitedWorld Trade Center East 

   

 Two Seaport Lane 

   

 Suite 300 

   

 Boston, MA 02210-2028 

   

 (617) 946-4800 

   

 fax (617) 946-4801 

   

 www.seyfarth.com 

   

 May 5, 2017 

   

 Via
E-Mail 

   

 Oxygen Therapy, Inc. 

 233 Needham Street, Suite 300 

 Needham, MA 02464 

   

	   	 Re: 	 Oxygen Therapy,
    Inc. - Registration Statement on Form S-1 - Registration No. 333-214306 

   

 Dear Ladies and Gentlemen: 

   

 We have acted as counsel
to Oxygen Therapy, Inc., a Delaware corporation (the “Company”), in connection with the preparation and filing by
the Company with the Securities and Exchange Commission of a Registration Statement on Form S-1 (the “Registration Statement”),
under the Securities Act of 1933, as amended (the “Securities Act”). Such Registration Statement relates to the registration
for sale by the Company of 19,081,038 shares (the “Shares”) of common stock, par value $0.001 per share, of the Company
(the “Common Stock”) and the registration for resale by certain stockholders of the Company of 918,962 shares of Common
Stock (the “Selling Stockholder Shares, including 460,831 shares (the “Warrant Shares”) issuable upon the exercise
of outstanding warrants (the “Warrants”). 

   

 Collectively, the Shares
and the Selling Stockholder Shares are referred to herein as the “Securities.” 

   

 The Shares are to be
offered by the Company in a best efforts, direct public offering without any involvement of underwriters, as described in the
Registration Statement. In connection with the Registration Statement, we have examined and relied upon copies of such documents
and instruments that we have deemed necessary for the expression of the opinions contained herein. In our examination of these
documents, we have assumed, without independent investigation, the genuineness of all signatures, the legal capacity of all individuals
who have executed any of the documents, the authenticity of all documents submitted to us as originals and the conformity to the
original documents of all copies. 

   

    	 	 	 

    	 		 

    

   

 Oxygen Therapy, Inc. 

 May 5, 2017 

 Page 2 

   

 Based upon the foregoing
examination, we are of the following opinions: 

   

 1.     The
Shares, when sold pursuant to and in accordance with the Registration Statement and the documents described therein, will be duly
authorized, validly issued, fully paid and non-assessable shares of Common Stock of the Company. 

   

 2.     The
Selling Stockholder Shares, other than the Warrant Shares, are duly authorized, validly issued, fully paid and non-assessable
shares of Common Stock of the Company. 

   

 3.     The
Warrant Shares will be duly authorized, validly issued, fully paid and nonassessable when delivered and paid for upon exercise
of the Warrants in accordance with the terms of the Warrants. 

   

 The opinions expressed
herein are limited to the federal securities laws of the United States of America and the corporate laws of the State of Delaware
and we express no opinion as to the effect on the matters covered of the laws of any other jurisdiction. We hereby consent to
the filing of this opinion as an exhibit to the Registration Statement as it may be amended from time to time. We also consent
to the reference to this firm under the heading Legal Matters in the prospectus which forms a part of the Registration Statement.
In giving this consent, we do not admit that we are within the category of persons whose consent is required under Section 7
of the Securities Act or the rules and regulations of the Securities and Exchange Commission promulgated thereunder. 

   

	   	 Very
                                         truly yours, 

        

	   	   
	   	 Seyfarth
    Shaw LLP 
	   	   
	   	 /s/ Seyfarth Shaw LLP 

   

 MAKALLONGE
AND MODIFICATION AGREEMENT

 

This
ALLONGE AND MODIFICATION AGREEMENT (“Modification”) is entered into this 3rd day of May, 2017, by and between
the undersigned (“Lender”); and GOODWILL HUNTING, LLC, a Georgia limited liability company (“Borrower”);

 

RECITALS

 

	 	A.	Borrower
    executed and delivered to Lender its promissory note in the original principal amount set forth on the Signature Page hereto
    dated as of December 31, 2015 (the “Note”).
	 	 	 
	 	B.	The
    Note is one of a series of notes made and given by Borrower to the former members of GWH Investors, LLC in exchange for a
    master note held by Investors LLC.
	 	 	 
	 	C.	The
    Note is in default by virtue of the Borrower not having paid interest due thereunder (the “Existing Default”).
	 	 	 
	 	D.	Borrower
    has requested, and Lender is willing to agree to, an extension of the maturity date of the Note with modifications to its
    terms and subject to the conditions hereinbelow set forth.

 

AGREEMENT

 

NOW
THEREFORE, for the mutual promises and covenants set forth herein and for other good and valuable consideration, the receipt and
sufficiency of which is hereby acknowledged, the parties hereto agree as follows:

 

1.
Acknowledgement of Recitals. Borrower and Lender acknowledge and agree that the foregoing Recitals are
true and correct statements of fact and that as of the date of this Modification.

 

2.
Modification of Loan. Effective as of the date of this Modification, the terms of the Note shall be modified as
follows:

 

2.1
Maturity Date. The maturity date of the Note shall be extended to December 31, 2019 (“Maturity Date”). Notwithstanding
the foregoing, in the event the Borrower’s skilled nursing facility located 4373 Houston Ave., Macon, GA 31206 (the “Facility”)
is sold or refinanced prior to the Maturity Date, the entire outstanding principal balance together with all accrued and unpaid
interest due under the Note shall be repayable in full out of the proceeds of such sale or refinance to the extent there are proceeds
legally available to prepay the Note and all other Notes of the same series.

 

    	1 

    	 

    

 

2.2
Interest. Lender hereby waives all accrued and unpaid interest due under the the Note up to the date of this Modification
and further waives the accrual of interest through and including December 31, 2017. Commencing January 1, 2018 and continuing
thereafter until the Note is paid in full, the unpaid principal balance of the Note shall accrue interest at the fixed rate of
13 percent (13%) per annum, payable in arrears.

 

2.3
Payments. Monthly payments of interest only shall be due and payable on or before the first day of each month commencing
February 1, 2018 and continuing on or before the first day of each month thereafter until the Maturity Date, when all outstanding
principal and accrued and unpaid interest shall be paid in full.

 

2.4
Premium. Borrower hereby acknowledges and agrees that as an inducement to Lender to execute this Modification, upon the
repayment in full of the Note, Borrower agrees to pay to Lender a one-time redemption premium equal to 15% of the principal amount
of the Note.

 

3.
Future Defaults. Borrower acknowledges that Lender has agreed to waive the Existing Defaults on the Note; however,
Borrower acknowledges and agrees that such waiver does not extend to any future default under the Note.

 

4.
Agreement By and Among Lenders. Lender acknowledges and agrees that the Agreement By and Among Lenders dated December
31, 2105 to which Lender is a party shall remain in full force and effect and shall govern Lender’s rights with respect
to the Note and this Modification.

 

5.
Authority to Enter into this Modification.
Borrower hereby states that it has the requisite authority to enter into this Modification and hereby indemnifies Lender from
any and all claims or losses which Lender may incur as a result of any party lacking the necessary requisite authority to enter
into this Modification. All parties agree to execute any additional documentation or provide any additional documentation as may
be reasonably requested by Lender to properly and further effectuate the terms of this Modification.

 

6.
Governing Law. This Modification shall be governed by the laws of the State of Colorado. The prevailing party in
any litigation hereunder shall be entitled to recover reasonable legal fees and costs in addition to all other damages and remedies
at law.

 

7.
No Representations Language/No Endorsement of Success or Feasibility. Borrower
understands and agrees that Lender’s consent to this Modification is not to be construed
by them or any other party as an endorsement or acknowledgment by Lender, either explicitly or implicitly, of the feasibility
or likelihood of success of this Modification. Further, Lender makes no representations regarding the tax consequences of this
transaction.

 

8.
Successors Bound/Integration. The provisions of this Modification shall bind the respective heirs, executors, personal
representatives, administrators, successors and assigns of the parties hereto. This Modification incorporates all prior discussions
and negotiations between the parties and may not be amended except in writing duly acknowledged by the parties.

 

9.
Severability. The invalidity or unenforceability of any term or provision of this Modification shall not affect
the validity or enforceability of the remaining terms and provisions hereof and each provision of this Modification shall be valid
and enforceable to the fullest extent permitted by law.

 

10.
Counterparts. This Modification may be separately executed, each of which shall be considered an original, and when
taken together shall constitute the entire agreement between the parties.

 

    	2 

    	 

    

 

IN
WITNESS WHEREOF, the undersigned have caused this Modification to be executed as of
the day and year first above written.

 

	GOODWILL HUNTING, LLC	 
	 	 	 
	By:	/s/
    Clifford L. Neuman	 
	 	Clifford
L. Neuman, Manager	

 

LENDER

 

	By:	/s/	 

 

Principal Amount of Lender Note: $___________________

 

    	3

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