Document:

GENERAL RELEASE AND SETTLEMENT AGREEMENT

      THIS GENERAL RELEASE AND SETTLEMENT AGREEMENT (the "Release") is made and
entered into this the 1st day of March 2005 by and between GCH Capital, Ltd
("Consultant"), Livingston Investments, Ltd. ("Livingston"), Hyde Investments,
Ltd. "Hyde"), Palisades Capital, LLC ("Palisades," and, together with
Consultant, Livingston and Hyde, the "Securities Holders") and AccuPoll Holding
Corp. ("AHC"), and AccuPoll, Inc. ("AI", and, together with AHC, "AccuPoll"),
and Dennis Vadura ("Vadura," and, together with AccuPoll, the "Company ").

                                    Recitals

      WHEREAS, Consultant has provided consulting services to AccuPoll under
various consulting agreements entered prior to the date hereof.

      WHEREAS, certain disputes have arisen between the Consultant and AccuPoll,
and Consultant desires to settle any and all disputes with AccuPoll;

      WHEREAS, the Securities Holders hold certain securities of AccuPoll,
including certain warrants to purchase common stock of AHI, and certain
Debentures which matured on or about December 31, 2004. The Company has
requested that the holders of the Debentures extend the maturity date of the
Debentures to June 30, 2005, and the holders of such Debentures have agreed to
such extension pursuant to the terms of this Agreement;

                                    Agreement

      NOW, THEREFORE, in consideration of the mutual promises and agreements
herein contained, the parties hereby agree as follows:

      1. Release.

      The Company (also herein referred to as the "releasing party" or
      "releasing parties"), for themselves and their respective past, present
      and future administrators, affiliates, agents, assigns, attorneys,
      directors, employees, executors, heirs, insurers, officers, managers,
      parents, partners, predecessors, representatives, servants, shareholders,
      subpartners, subsidiaries, successors, transferees, underwriters, clients,
      customers, and all persons acting by, through, under or in concert with
      any of them, and each of them, hereby releases and discharges (i)
      Securities Holders and each of their respective past, present and future
      administrators, affiliates, agents, assigns, attorneys, directors,
      employees, executors, heirs, insurers, officers, managers, parents,
      partners, predecessors, representatives, servants, shareholders,
      subpartners, subsidiaries, successors, transferees, underwriters, clients
      and customers and each of them; and (ii) each of their respective past,
      present and future administrators, affiliates, agents, assigns, attorneys,
      directors, employees, executors, heirs, insurers, officers, managers,
      parents, partners, predecessors, representatives, servants, shareholders,
      subpartners, subsidiaries, successors, transferees, underwriters, clients
      and customers, and each of them; and (iii) all persons acting by, through,
      under or in concert with any of them (all such parties and entities listed
      in the immediately preceding clauses (i), (ii) and (iii) sometimes
      referred to herein as the "released parties"), of and from any and all
      actions, causes of action (including causes of action for tortuous
      conduct, fraud, fraudulent inducement or otherwise), claims, costs,
      damages, debts, demands, expenses, liabilities, losses and obligations of
      every nature, character and description, known or unknown, suspected or
      unsuspected, actual or contingent, which the releasing party now owns or
      holds, or has at any time heretofore owned or held, or may at any time
      hereafter own or hold, by reason of any matter, cause or thing whatsoever
      incurred, done, omitted or suffered to be done arising out of, or which
      may hereafter be claimed to arise out of, related to or in any way
      directly or indirectly connected with any fact, circumstance or event
      existing on or prior to the date hereof (all such released or discharged
      items, collectively, "Released Claims").

                                                                               1
<PAGE>

      2. Other Transactions.

      (a)   The Company hereby agrees that the Debentures held by Livingston,
            Hyde and Palisades will each be increased by 10%, and the maturity
            of such Debentures shall be extended to June 30, 2005. This
            extension shall be effective as of December 31, 2004. The parties
            acknowledge and agree that the balances set forth in Amendment No. 4
            to the debentures held by Palisades, Livingston and Hyde are the
            true and correct balances, and that the extension fee set forth in
            such amendments satisfies the provisions of this paragraph.

      (b)   Palisades hereby assigns to AI all of its right, title and interest
            in and to that certain Warrant and Warrant Agreement, dated October
            28, 2003, to purchase up to 5,000,000 shares of common stock of AHC.
            Consultant makes no representations or warranties whatsoever with
            respect to the Warrant and Warrant Agreement. In the event AI
            transfers such warrant, AI shall do so in compliance with all
            applicable federal, state and local securities laws and regulations,
            and shall obtain an appropriate opinion of counsel in connection
            with any such transfer or ultimate exercise of the warrant to ensure
            appropriate compliance with applicable laws and regulations.

      3. Representations and Covenants

      (a) Each of the Parties acknowledges that there is a risk that subsequent
to the execution of this Agreement, one or more releasing parties hereto will
incur or suffer loss, damages or injuries which are in some way caused by or
related to the Released Claims, but which are unknown and unanticipated at the
time this Agreement is signed. All releasing parties do hereby assume the
above-mentioned risk and understand that this Agreement SHALL APPLY TO ALL
UNKNOWN OR UNANTICIPATED RESULTS OF THE TRANSACTIONS AND OCCURRENCES DESCRIBED
ABOVE, AS WELL AS THOSE KNOWN AND ANTICIPATED, each of the Parties acknowledges
in executing the releases (the "Releases") contained in this Agreement, that
each does so with full knowledge of any and all rights and benefits that each
might otherwise have had under California Civil Code Section 1542, and each,
upon the advice of counsel, hereby waives and relinquishes any and all such
rights and benefits. Each of the Parties acknowledges and agrees that this
waiver is an essential and material term hereof, without which this Agreement
(including, without limitation, the Releases) would not have been entered into.
Section 1542 reads as follows:

                                                                               2
<PAGE>

                  "A general release does not extend to claims which the
                  creditor does not know or suspect to exist in his favor at the
                  time of executing the release, which, if known by him, must
                  have materially affected his settlement with the debtor."

Each of the releasing parties certifies that it has read the foregoing
recitation of Section 1542 and understands the meaning of such section and such
fact is indicated by the signing of such releasing party's initials hereto:

       /s/ D.V.                              /s/ Dennis Vadura
       -----------                           -------------------------------
       AccuPoll's                            Dennis Vadura's
       Initials                              Initials

Each of the Parties further acknowledges that each may hereafter discover facts
different from or in addition to those known or believed to be true with respect
to the Released Claims. Each of the releasing parties agrees that the Releases
shall be and shall remain effective in all respects, notwithstanding any such
different or additional facts, or any facts which are intentionally concealed
from either party by the other. In this regard, and without limitation, each of
the releasing parties declares that it realizes that it may have damages it
presently knows nothing about and that, as to them, they have been released
pursuant to the Releases. Each of the releasing parties further declares that
it understands that the parties being released would not have agreed to
compromise their respective claims or take the actions set forth herein if the
Releases did not cover damages and their results which may not yet have
manifested themselves or which may be unknown or not anticipated at the present
time.

      (b) The Releases shall not be deemed an admission by any of the released
parties of any sort. No right shall inure to any third party (other than third
parties described in subparagraphs (a) or (b) above) from the obligations,
representations and agreements made or reflected herein.

      (c) Each of the Parties represents and warrants that it alone is the owner
of the Released Claims, that it has not heretofore assigned or transferred, nor
purported to assign or transfer to any third party, and is not aware of any
third party, who might assert some interest in any of the Released Claims. Each
releasing party further agrees to indemnify, defend and hold harmless the
released parties from all liability, claims, demands, damages, costs, expenses
and attorneys' fees incurred by the released party as a result of any third
party asserting any such assignment or transfer of any such interest, right or
claim.

      (d) Each of the releasing parties represents and warrants that none of the
Released Claims is subject to any purported or actual lien, security interest,
encumbrance or other contractual right of any third party. Each releasing party
further agrees to indemnify, defend and hold harmless the other from all
liability, claims, demands, damages, costs, expenses and attorneys' fees
incurred by the released parties as a result of any third party asserting the
existence of any of the foregoing.

      (e) Each of the Parties acknowledges that it has read this Agreement, has
been, or has had the opportunity to be, represented by independent counsel of
their own choice in connection with the circumstances leading up to the
execution of the Releases, understands the terms, conditions and consequences of
the Releases, and is freely and voluntarily entering into the Releases.

                                                                               3
<PAGE>

      4. By execution of this Release, each releasing party represents and
warrants to the released party that no Claim that he, she or it has, had, might
have or might have had in the past against any person or entity released hereby,
has previously been conveyed, assigned, or in any manner transferred, in whole
or in part, to any third party. Each releasing party expressly represents and
warrants to the other that he, she or it has full authority to enter into this
Release and to release any and all Claims he, she or it now has, had, might have
or might have had in the past against each person or entity released hereby.

      5. It is expressly understood and agreed that the terms of this Agreement
are contractual and not merely recitations and that the agreements herein
contained are to compromise doubtful and disputed Claims, avoid litigation, and
buy peace and that no releases or other consideration given shall be construed
as an admission of liability, all liability being expressly denied by each
released party hereto.

      6. CONFIDENTIAL AGREEMENT. The Company hereto agrees to hold all
provisions of this Agreement, as well as any information pertaining to any
released party, strictly confidential, and shall not disclose the terms hereof
to any third party, except as required by applicable law or legal process. Each
party hereby agrees not to disclose any information about, related to or
concerning any party who is released herein. No party shall make any disclosure
of any confidential information as described in this paragraph unless (i) it has
notified the other party of the information to be disclosed under this paragraph
and the circumstances in which the disclosure is alleged to be required as early
as possible before such disclosure must be made, and (ii) such other party has
had a reasonable opportunity to take such steps as the such party may reasonably
require to avoid or limit such disclosure.

      7. It is further understood and agreed that this Agreement contains the
entire agreement between the parties and supersedes any and all prior
agreements, arrangements, or understandings between the parties relating to the
subject matter hereof. No oral understandings, statements, representations,
warranties, promises, or inducements contrary to the terms of this Agreement or
otherwise not contained in this agreement exist. This Agreement cannot be
changed or terminated except in writing signed by all parties hereto. The
rights, duties and obligations of the Parties under this Agreement shall operate
independently of any other relationship, contractual or otherwise, between the
Parties.

      8. This Agreement shall be construed in all respects in accordance with
the internal laws of the State of California applicable to agreements made and
to be performed entirely within California. Any dispute which relates to the
subject matter hereof, or arises herefrom, shall be resolved in Los Angeles,
California.

      Each releasing party hereby irrevocably covenants to refrain from,
directly or indirectly, asserting any claim or demand, or commencing,
instituting or causing to be commenced, any proceeding of any kind against the
Securities Holders, Consultant or any other party released hereunder based upon
any matter purported to be released hereby.

                                                                               4
<PAGE>

      9. By execution of this Agreement, each releasing party warrants and
represents that he understands that this is a full, final, and complete
settlement with each party released hereby of all known and unknown Claims. The
Releases are not conditioned upon the occurrence or nonoccurrence of any event
or the granting of any consent or approval or related to or dependent upon any
other event or any agreement or business transaction between the Parties.

      10. This Agreement shall be binding upon and shall inure to the benefit of
the Parties and their respective heirs, successors, representatives, assigns,
affiliates, agents, shareholders, directors, employees and attorneys, past and
present, and each of them.

      11. If any provision of this Agreement is held invalid or unenforceable by
any court of competent jurisdiction, the other provisions of this Agreement will
remain in full force and effect. Any provision of this Agreement held invalid or
unenforceable only in part or degree will remain in full force and effect to the
extent not held invalid or unenforceable. This Agreement and all transactions
contemplated hereby shall be governed by, construed and enforced in accordance
with the laws of the State of California. THE PARTIES HEREBY WAIVE ANY RIGHT TO
TRIAL BY JURY IN ANY PROCEEDING ARISING OUT OF OR RELATING TO THIS AGREEMENT OR
ANY OF THE CONTEMPLATED TRANSACTIONS, WHETHER NOW EXISTING OR HEREAFTER ARISING,
AND WHETHER SOUNDING IN CONTRACT, TORT OR OTHERWISE. THE PARTIES AGREE THAT ANY
OF THEM MAY FILE A COPY OF THIS PARAGRAPH WITH ANY COURT AS WRITTEN EVIDENCE OF
THE KNOWING, VOLUNTARY AND BARGAINED-FOR AGREEMENT AMONG THE PARTIES IRREVOCABLY
TO WAIVE TRIAL BY JURY AND THAT ANY PROCEEDING WHATSOEVER BETWEEN THEM RELATING
TO THIS AGREEMENT OR ANY OF THE CONTEMPLATED TRANSACTIONS SHALL INSTEAD BE TRIED
IN A COURT OF COMPETENT JURISDICTION BY A JUDGE SITTING WITHOUT A JURY. The
parties agree to submit to the personal jurisdiction and venue of a court of
subject matter jurisdiction located in the State of California, city of Santa
Monica.

      12. This Agreement may be signed in one or more counterparts, each of
which shall constitute an original but all of which, when taken together, shall
constitute one and the same agreement. If this Agreement is executed in
counterparts, then each Party shall execute sufficient counterpart signature
pages for each Party, ultimately, to be provided with an originally executed
counterpart signature page from each Party.

      13. Each gender shall include the other genders whenever the context may
require in this Agreement.

      14. Each of the individuals whose signature appears below hereby
represents and warrants that he or she has actual authority to enter into this
Agreement on behalf of the entity on whose behalf he or she signs this Agreement
and does so to the fullest extent of his or her authority, whether as an
individual, officer, director, shareholder, partner, joint venturer or
otherwise.

                            [signature page follows]

                                                                               5
<PAGE>

         IN WITNESS WHEREOF, the undersigned have set their hands hereunto as of
the dates set forth beneath the undersigned's respective signatures below.

"COMPANY"

AccuPoll Holding Corp., a Nevada corporation,       GCH Capital, Ltd.
and AccuPoll, Inc. a Delaware corporation

By: /s/ Dennis Vadura                               By:
    -----------------------------------                 ------------------------
    Name: Dennis Vadura                                 Name: Jean Turner
    Title: CEO and Director                             Title: Secretary

By:                                                 DENNIS VADURA
    -----------------------------------
    Name: Craig Hewitt                              /s/ Dennis Vadura
    Title: CFO                                      ----------------------------
                                                    Dennis Vadura, an individual

Livingston Investments, Ltd.                        Hyde Investments, Ltd.

By:
    -----------------------------------             ----------------------------
Name/Title:                                         Name/Title:

Palisades Capital, LLC

By:
   ------------------------------------
Reid Breitman, Managing Member

                [Signature Page to 3/1/05 Settlement Agreement]

                                                                               6EXHIBIT 10.5

                          REGISTRATION RIGHTS AGREEMENT

      REGISTRATION RIGHTS AGREEMENT (the "Agreement") dated as of September 26,
2005, by and among AccuPoll Holding Corp., a Nevada corporation (the "Company"),
Palisades Capital, Ltd., Livingston Investments, Ltd. and Hyde Investments, Ltd.
("Lenders").

      WHEREAS, Lenders are, or will be, the holders of certain shares of the
Company's common stock, $.001 par value per share (the "Common Stock") which
shall be issued to such Lenders pursuant to that certain Conversion and
Settlement Agreement with Mutual Releases dated as of the date hereof between
the parties (the "Settlement Agreement"), and

      WHEREAS, the Settlement Agreement provides that the Company and the
Lenders enter into this Registration Rights Agreement.

      NOW, THEREFORE, in order to implement the foregoing and in consideration
of the mutual representations, warranties, covenants and agreements contained
herein, the parties hereto agree as follows:

                                    ARTICLE I
                                   DEFINITIONS

      1.1 Defined Terms. Capitalized terms used herein but not otherwise defined
shall have the meanings given to such terms in the Settlement Agreement.

      "Agreement" shall have the meaning set forth in the preambles.

      "Common Stock" shall have the meaning set forth in the preambles.

      "Exchange Act" shall mean the Securities Exchange Act of 1934, as amended,
and the rules and regulations promulgated thereunder as the same may be amended
from time to time.

      "Holder" shall mean any Person owning or having the right to acquire
Registrable Securities or any assignee thereof.

      "Person" shall mean an individual, general partnership, corporation,
limited partnership, limited liability company, business trust, joint stock
company, trust, unincorporated association, joint venture, governmental
authority or other entity of whatever nature.

      "Registrable Securities" shall mean 25,000,000 of the shares of Common
Stock issued or issuable pursuant to the Settlement Agreement, whether held by
any Stockholder or any Affiliate thereof or any successor thereto or assignee
thereof (and any shares of capital stock received as a dividend or distribution
with respect to, or in exchange for, or in replacement of such shares) which
shares cannot be sold by the Holder thereof within a ninety (90) day period,
without volume limitations, under SEC Rule 144k (or any successor thereto).

<PAGE>

      "SEC" shall mean the Securities and Exchange Commission.

      "Securities Act" shall mean the Securities Act of 1933, as amended, and
the rules and regulations promulgated thereunder as the same may be amended from
time to time.

      "Stockholders" shall mean Palisades Capital, Ltd., Livingston Investments,
Ltd. and Hyde Investments, Ltd., or their assigns or any transferees of the
Common Stock.

                                   ARTICLE II
                               REGISTRATION RIGHTS

      2.1 Required Registration. The Company will file a registration statement
with the SEC for the resale of the Registrable Securities held by the
Stockholders or their assigns or transferees, within sixty calendar days after
the effectiveness of the current registration statement filed with the SEC, or
within sixty days following the abandonment or termination of such registration
statement, or within 180 days following the date hereof, whichever date is
earliest. The Company will use its best efforts to keep such registration
statement effective until the earlier of (a) the Registrable Securities may be
sold by the holders thereof pursuant to Rule 144K promulgated pursuant to the
Securities Act; or (b) the Holders of Registrable Securities covered by such
registration statement have completed the distribution described in the
registration statement.

      2.2 Incidental Registration. Other than the current registration statement
currently on file and most recently amended on April 5,2005, if at any time
after the date hereof, the Company proposes to register any shares of its Common
Stock under the Securities Act (except for registrations of Common Stock in
connection with (i) any employee stock option plan or employee benefit or
dividend reinvestment plan on a Form S-8 or any successor form or (ii) a merger
or exchange on a Form S-4 or any successor form), whether for sale for its own
account or the account of any other, it will each such time as soon as
practicable but in no event less than thirty (30) days prior to filing give
written notice of its intention to do so to the Stockholders. If the
Stockholders then are the holders of any Registrable Securities (i.e. shares of
Common Stock that are not already registered on an effective and current
registration statement or that are saleable under Rule 144(k)), then upon the
written request (which request shall specify the total number of Registrable
Securities intended to be disposed of by the Stockholders) of the Stockholders
made within twenty (20) days after the receipt of any such notice, the Company
will use its best efforts to effect the registration under the Securities Act of
all Registrable Securities held by the Stockholders which the Company has been
so requested to register for sale in the manner initially proposed by the
Company (an "Incidental Registration"). If the Company thereafter determines in
its sole discretion not to register or to delay registration of the Common
Stock, the Company may, at its election, give written notice of such
determination to the Stockholders and (i) in the case of a determination not to
register, shall be relieved of the obligation to register any Registrable
Securities in connection with such registration and (ii) in the case of a
determination to delay registering, shall be permitted to delay registering any
Registrable Securities for the same period as the delay in registration of such
other securities. The Company will use its best efforts to keep such
registration statement effective until the earlier of (a) the Registrable
Securities may be sold by the holders thereof pursuant to Rule 144K promulgated
pursuant to the Securities Act; or (b) the Holders of Registrable Securities
covered by such registration statement have completed the distribution described
in the registration statement.

                                       2
<PAGE>

      2.3 Registration Procedures. In connection with the Company's obligations
pursuant to this Article II, the Company will use its best efforts to effect
such registration in accordance herewith and the Company will promptly:

            (a) prepare and file with the SEC the requisite registration
statement to effect such registration and use its best efforts to cause such
registration to become effective;

            (b) prepare and file with the SEC such amendments and supplements to
such registration statement and the prospectus used in connection therewith as
may be necessary to keep such registration statement effective in accordance
with this Article II, and to comply with the provisions of the Securities Act
with respect to the disposition of Registrable Securities covered by such
registration statement during the applicable period in accordance with the
intended methods of disposition set forth in such registration statement,
prospectus or amendment or supplement thereto;

            (c) furnish to the Stockholders and the managing underwriter, if
any, at least one executed original of the registration statement and such
number of conformed copies of such registration statement and of each such
amendment and supplement thereto (in each case including all exhibits), such
number of copies of the prospectus contained in such registration statement
(including each preliminary prospectus and any summary prospectus) and any other
prospectus filed under Rule 424 under the Securities Act, as may reasonably be
requested by the Stockholders;

            (d) use its best efforts (i) to register or qualify, to the extent
necessary, the Registrable Securities covered by such registration statement
under the securities or "blue sky" laws of such jurisdictions where an exemption
is not then available as the Stockholders shall reasonably request, (ii) to keep
such registration or qualification in effect for so long as such registration
statement remains in effect and (iii) to take any other action which may be
reasonably necessary or advisable to enable the Stockholders to consummate the
disposition in such jurisdictions of such Registrable Securities, provided that
the Company will not be required to qualify generally to do business in any
jurisdiction where it is not then so qualified or take any action which would
subject it to general service of process in any such jurisdiction;

            (e) notify the Stockholders and the managing underwriter, if any,
promptly, and confirm such advice in writing (i) when a prospectus or any
prospectus supplement or post-effective amendment has been filed, and, with
respect to a registration statement or any post-effective amendment, when the
same has become effective, (ii) of any request by the SEC or any state
securities commission for amendments or supplements to a registration statement
or related prospectus or for additional information, (iii) of the issuance by
the SEC of any stop order suspending the effectiveness of a registration
statement or the initiation of any proceedings for that purpose, (iv) of the
receipt by the Company of any notification with respect to the suspension of the
qualification of any of the registered securities for sale in any jurisdiction
or the initiation or threatening of any proceeding for such purpose, (v) of the
happening of any event or information becoming known which could require the
making of any changes in a registration statement or related prospectus so that
such documents will not contain any untrue statement of a material fact or omit
to state any material fact required to be stated therein or necessary to make
the statements therein not misleading and (vi) of the Company's reasonable
determination that a post-effective amendment to a registration statement would
be appropriate;

                                       3
<PAGE>

            (f) make every reasonable effort to obtain the withdrawal of any
order suspending the effectiveness of a registration statement, or the lifting
of any suspension of the registration or qualification of any of the registered
securities for sale in any jurisdiction, at the earliest possible moment;

            (g) upon the occurrence of any event contemplated by clause (e)(ii)
to (vi) above, prepare a supplement or post-effective amendment to the
applicable registration statement or related prospectus or any document filed
therewith or incorporated therein by reference or file any other required
document as soon as practicable, but in any event within thirty (30) days of the
occurrence of such event, so that, as thereafter delivered to the purchasers of
the securities being sold thereunder, such prospectus will not contain any
untrue statement of a material fact or omit to state any material fact necessary
to make the statements therein not misleading;

            (h) otherwise use its best efforts to comply as soon as practicable
with all applicable rules and regulations of the SEC and each state securities
commission in connection with a registration pursuant hereto;

            (i) cooperate with the Stockholders and the managing underwriters,
if any, to facilitate the timely preparation and delivery of certificates
representing Registrable Securities to be sold; and enable such Registrable
Securities to be in such denominations and registered in such names as the
Stockholders or the managing underwriters, if any, may request at least two
business days prior to any sale of Registrable Securities to the underwriters;

            (j) use its best efforts to cause the Registrable Securities covered
by the applicable registration statement to be registered with or approved by
such other governmental agencies or authorities as may be necessary or desirable
to enable the Stockholders or the underwriters, if any, to consummate the
disposition of such Registrable Securities;

            (k) cause all Registrable Securities covered by the registration
statement to be listed on each securities exchange, if any, or NASDAQ, on which
securities of such class, series and form issued by the Company, if any, are
then listed or traded;

            (1) cooperate and assist in any filings required to be made with the
National Association of Securities Dealers, Inc. (the "NASD") and in the
performance of any due diligence investigation by any underwriter (including any
qualified independent underwriter that is required to be retained in accordance
with the rules and regulations of the NASD); and

            (m) enter into and perform customary agreements (including an
underwriting agreement with respect to an underwritten offering in customary
form with the managing underwriter, if any) and take such other actions as are
reasonably required in order to expedite or facilitate the disposition of the
Registrable Securities.

                                       4
<PAGE>

      2.4 Expenses. The Company will pay all expenses incurred in connection
with each Registration of Registrable Securities, including, without limitation,
any and all filing fees payable to the SEC, fees with respect to filings
required to be made with stock exchanges, NASDAQ and the NASD, fees and expenses
of compliance with state securities or blue sky laws, printing expenses, fees
and disbursements of counsel and accountants of the Company (including costs
associated with comfort letters), and fees and expenses of other Persons
retained by the Company, and the actual reasonable legal fees and expenses of
one counsel for the Stockholders in connection with each Demand and Incidental
Registration of Registrable Securities, but excluding underwriting discounts and
commissions relating to the distribution of the Registrable Securities, included
in such registration statement).

                                   ARTICLE III
                                  MISCELLANEOUS

      3.1 Binding Effect. The provisions of this Agreement shall be binding upon
and accrue to the benefit of the parties hereto and their respective heirs,
legal representatives and successors.

      3.2 Amendment; Waiver. This Agreement may be amended only by a written
instrument signed by the parties hereto. No waiver by either party hereto of any
of the provisions hereof shall be effective unless set forth in a writing
executed by the party so waiving. No waiver of any provision or breach of this
Agreement shall be a waiver of any other provision or breach of this Agreement
or any subsequent breach. No course of dealing or delay or failure to exercise
any right hereunder on the part of any party thereto shall operate as a waiver
of such right or otherwise prejudice the rights, powers or remedies of such
party.

      3.3 Notices. All notices, requests, demands and other communications which
are required or may be given under this Agreement shall be sent in accordance
with the Notice provisions of the Settlement Agreement.

      3.4 Governing Law. This Agreement shall be governed by and construed,
interpreted and the rights of the parties determined in accordance with the laws
of the State of California without regard to choice of law principles hereof..
Any dispute arising under or related to this Agreement shall be resolved in
Santa Monica, California, as set forth in the Settlement Agreement.

      3.5 Counterparts. This Agreement may be executed in one or more
counterparts, each of which shall be deemed an original, and all of which
together shall constitute one and the same instrument

      3.6 Invalidity. If any term, provision, covenant or restriction of this
Agreement is held by a court of competent jurisdiction to be invalid, illegal,
or unenforceable, the remainder of the terms, provisions, covenants and
restrictions set forth herein shall remain in full force and effect and shall in
no way be affected, impaired or invalidated, and the parties hereto shall use
commercially reasonable efforts to find and employ, or to cause a court to find
and employ, an alternative means to achieve the same or substantially the same
result as that contemplated by such term, provision, covenant or restriction. It
is hereby stipulated and declared to be the intention of the parties that they
would have executed the remaining terms, provisions, covenants and restrictions
without including any of such portion thereof that may be hereafter declared
invalid, illegal, or unenforceable.

                                       5
<PAGE>

      3.7 Cumulative Remedies. All rights and remedies of the party hereto are
cumulative of each other and of every other right or remedy such party may
otherwise have at law or in equity, and the exercise of one or more rights or
remedies shall not prejudice or impair the concurrent or subsequent exercise of
other rights or remedies.

      3.8 Entire Agreement. This Agreement and the Settlement Agreement and the
other documents delivered pursuant hereto or contemplated hereby constitute the
full and entire understanding and agreement of the parties with regard to the
subjects hereof and thereof.

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

AccuPoll Holding Corp.;

By: /s/ William E. Nixon
   --------------------------------
William E. Nixon, CEO and President

Palisades Capital, LLC                            Livingston Investments, Ltd.

By: /s/ Reid Breitman                             By: /s/ L. Rykov
   --------------------------------                  ---------------------------
Name: Reid Breitman                               Name: L. Rykov
Title: President                                  Title: Director

Hyde Investments, Ltd.

By: /s/ L. Rykov
   --------------------------------
Name: L. Rykov
Title: Director

                                       6

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