Document:

Exhibit 10.3(J)

                                    The CIT Group/ Credit Finance 1211 Avenue of
                                    the Americas New York, NY 10036 Tel 212
                                    790-9100 Fax 212 790-9123

         THE
         CIT
         GROUP
                                                             April 11, 2000

PHARMACEUTICAL FORMULATION, INC.
460 Plainfield Avenue
Edison, NJ  08817

Ladies and Gentlemen:

Reference is made to the (i) Loan and Security Agreement between you and us, as
successor by merger to The CIT Group/Credit Finance, Inc., dated August 4, 1989,
as supplemented and amended (the "Loan Agreement") and (ii) the letter agreement
between us dated April 26, 1999 with respect to a certain Overadvance (the
"Overadvance Letter"). Capitalized terms used and not otherwise defined herein
shall have the same meanings given them in the Loan Agreement and/or the
Overadvance Letter.

Notwithstanding any provision to the contrary in the Overadvance Letter it is
hereby mutually agreed that, the current outstanding balance of the Overadvance
which is $2,300,000.00 and is due and payable to us without offset, counterclaim
or deduction, shall be repaid in monthly installments of $100,000.00 on the
first business day of each month commencing on May 1, 2000.

The effectiveness of this agreement shall be subject to our receipt of an
amendment (in form and substance satisfactory to us) increasing the Guaranty
executed by ICC Industries, Inc. from $1,500,000.00 to $2,000,000.00.

In consideration of the foregoing, Borrower agrees to pay to Lender a
transaction fee in the amount of $12,500 payable and fully earned upon the
execution of this amendment and which transaction fee shall be in addition to
all other fees set forth in the Loan Agreement.

Except as herein specifically provided, the Loan Agreement and/or the
Overadvance Letter shall remain in full force and effect in accordance with
their terms and no other changes in or waivers of the terms or provisions of the
Loan Agreement and/or the Overadvance Letter are intended or implied. Nothing
contained herein shall or shall be deemed to waive, release or modify any right
or remedy to either party under the Loan Agreement or applicable law. If you are
in agreement with the foregoing, please so indicate by signing and returning to
us the enclosed copy of this letter.

                                        Very truly yours,

                                        THE CIT GROUP/BUSINESS CREDIT, INC.
                                        As successor by merger to
                                        The CIT Group/Credit Finance, Inc.

                                        By:  /S/ Andrew S. Housspiegel
                                             ---------------------------------
                                             Title:  Vice President

Read and Agreed to:

PHARMACEUTICAL FORMULATIONS, INC.

By:  /S/ JOHN ORAM
   -----------------------------------------------
Title:  ChairmanExhibit 10.3(K)

                           The CIT Group/
                           Credit Finance
                           1211 Avenue of the Americas
                           New York, NY  10036
                           Tel   212 790-9100
                           Fax   212 790-9123

         THE
         CIT
         GROUP
                                                              April 11, 2000
ICC INDUSTRIES INC.
460 Park Avenue
New York, New York  10022

                   Re:  Pharmaceutical Formulations, Inc.
                        (the "Borrower")

Ladies and Gentlemen:

Reference is made to the Limited Guaranty executed by you, the Guarantor, in
favor of the Lender (which as of January 1, 2000 is the CIT Group/Business
Credit, Inc. as successor by merger to The CIT Group/Credit Finance, Inc.) dated
April 1, 1999 (the "Guaranty"), whereby you guaranteed the Obligations of the
Borrower owing to Lender limited to $1,500,000.00 plus interest, costs and
expenses (as further defined therein). Capitalized terms used and not otherwise
defined herein shall have the same meanings given them in the Guaranty.

This letter is to confirm that pursuant to mutual consent and understanding your
maximum liability under the Guaranty shall be and hereby is increased to
$2,000,000.00 in the aggregate plus interest thereon at the then applicable rate
provided in the Financing Agreement, plus any and all costs and expenses of
collection hereunder, including, without limitation reasonable attorneys' fees
and legal expenses.

Except as herein specifically provided, the Guaranty remains in full force and
effect in accordance with its terms and no other changes in the terms or
provisions of the Guaranty is intended or implied. If you are in agreement with
the foregoing, please so indicate by signing and returning to us the enclosed
copy of this letter.

                                Very truly yours,

                                THE CIT GROUP/BUSINESS CREDIT, INC.
                                As successor by merger to
                                The CIT Group/Credit Finance, Inc.

                                By:  /S/ Andrew S. Housspiegel
                                     ---------------------------------
                                     Title: Vice President

Read and Agreed to:

ICC INDUSTRIES INC.

By:  /S/ JOHN L. ORAM
     ______________________________
Title:  PresidentExhibit 10.3(L)

                           CIT Business Credit                  T:  212-536-120
                           1211 Avenue of the Americas
                           New York, NY  10036

CIT
                                                           May 19, 2000

PHARMACEUTICAL FORMULATION, INC.
460 Plainfield Avenue
Edison, NJ  08817

Ladies and Gentlemen:

Reference is made to the (i) Loan and Security Agreement between you and us, as
successor by merger to The CIT Group/Credit Finance, Inc., dated August 4, 1989,
as supplemented and amended (the "Loan Agreement") and (ii) the letter agreement
between us dated April 26, 1999 with respect to a certain Overadvance (the
"Overadvance Letter"). Capitalized terms used and not otherwise defined herein
shall have the same meanings given them in the Loan Agreement and/or the
Overadvance Letter.

Notwithstanding any provision to the contrary in the Overadvance Letter it is
hereby mutually agreed that, the current outstanding balance of the Overadvance
which is $2,650,000.00 and is due and payable to us without offset, counterclaim
or deduction, shall be repaid in monthly installments of $100,000.00 on the
first business day of each month commencing on June 1, 2000.

The effectiveness of this agreement shall be subject to our receipt of an
amendment (in form and substance satisfactory to us) increasing the Guaranty
executed by ICC Industries, Inc. from $2,000,000.00 to $2,500,000.00.

Except as herein specifically provided, the Loan Agreement and/or the
Overadvance Letter shall remain in full force and effect in accordance with
their terms and no other changes in or waivers of the terms or provisions of the
Loan Agreement and/or the Overadvance Letter are intended or implied. Nothing
contained herein shall or shall be deemed to waive, release or modify any right
or remedy to either party under the Loan Agreement or applicable law. If you are
in agreement with the foregoing, please so indicate by signing and returning to
us the enclosed copy of this letter.

                                Very truly yours,

                                THE CIT GROUP/BUSINESS CREDIT, INC.
                                As successor by merger to
                                The CIT Group/Credit
                                Finance, Inc.

                                By:  /S/ _______________________________
                                Title:  Assistant Vice President

Read and Agreed to:

PHARMACEUTICAL FORMULATIONS, INC.

By:  /S/ JOHN L. ORAM
     __________________________________
Title:  ChairmanExhibit 10.3(M)

                           CIT Business Credit                 T:  212-536-1200
                           1211 Avenue of the Americas
                           New York, NY  10036

CIT

                                                                 May 19, 2000

ICC INDUSTRIES INC.
460 Park Avenue
New York, New York  10022

                  Re:     Pharmaceutical Formulations, Inc.
                          (the "Borrower")

Ladies and Gentlemen:

Reference is made to the Limited Guaranty executed by you, the Guarantor in
favor of the Lender (which as of January 1, 2000 is the CIT Group/Business
Credit, Inc. as successor by merger to The CIT Group/Credit Finance, Inc.) dated
April 1, 1999 (the "Guaranty"), whereby you guaranteed the Obligations of the
Borrower owing to Lender limited to $2,000,000.00 plus interest, costs and
expenses (as further defined therein). Capitalized terms used and not otherwise
defined herein shall have the same meanings given them in the Guaranty.

This letter is to confirm that pursuant to mutual consent and understanding,
your maximum liability under the Guaranty shall be, and hereby is increased to
$2,500,000.00 in the aggregate plus interest thereon at the then applicable rate
provided in the Financing Agreement, plus any and all costs and expenses of
collection hereunder, including, without limitation reasonable attorneys' fees
and legal expenses.

Except as herein specifically provided, the Guaranty remains in full force and
effect in accordance with its terms and no other changes in the terms or
provisions of the Guaranty is intended or implied. If you are in agreement with
the foregoing, please so indicate by signing and returning to us the enclosed
copy of the letter.

                                Very truly yours,

                                 THE CIT GROUP/BUSINESS CREDIT, INC.
                                 As successor by merger to
                                 The CIT Group/Credit Finance, Inc.

                                 By:  /S/ ________________________________
                                 Title:  Assistant Vice President

Read and Agreed to:

ICC INDUSTRIES INC.

By:  /S/ JOHN ORAM
   __________________________________
Title:  President

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