Document:

Letter Agreement

 Exhibit 10.91 
  

			
	 REDACTED –
	 	OMITTED MATERIAL HAS BEEN SEPARATELY FILED WITH THE COMMISSION PURSUANT TO
RULE 24b-2 OF THE SECURITIES EXCHANGE ACT OF 1934, AS AMENDED, AND IS DENOTED
HEREIN BY
*****

 

 
 VIA FEDERAL EXPRESS – PRIORITY OVERNIGHT 
 Confidential 
 April 25, 2006 
 Mr. Linus Cortez 
 Chief Financial Officer 
 Stuller, Inc. 
 302 Rue Louis XIV 
 Lafayette, Louisiana 70508 
 Dear Mr. Cortez: 
 This letter, will amend our letter agreement dated March 16, 2000, and replace our existing letter agreement dated, January 20, 2005, when signed by the last party hereto. 
  

	 	A.	For the Term, Charles & Colvard, Ltd., (C&C), hereby: 

  

	 	1.	Appoints Stuller Inc., (Stuller) the rights to sell Charles & Colvard created moissanite (either as a loose jewel or in manufactured jewelry) in the territory comprised of
the North American Continent from the present date until December 31, 2006 (The “Appointment Term”). 

  

	 	2.	Warrants that C&C shall appoint no additional distributors for the loose Moissanite jewel in the territory during calendar year 2006. 

  

	 	3.	Warrants that Stuller will be charged no more than the lowest price charged to any jewelry industry customer worldwide. (The new price schedule effective May 1, 2006 is
attached as Schedule A). Further, if at any time the pricing of moissanite is decreased, C&C shall provide Stuller with a credit toward additional purchases of moissanite equal to the amount of such price decrease on the lesser of
(a) Stuller’s net purchases of moissanite during the prior 90 days or (b) Stuller’s actual inventory at such time. 

  

	 	4.	C&C will fund all pre-approved, eligible advertising/promotional activity expenses submitted by Stuller. This funding is limited to *****% of net purchases made by Stuller. To
receive the co-op credit Stuller must submit to C&C, on a quarterly basis, a marketing report listing all activities undertaken by Stuller for the quarter. This report must be supported by actual receipts for all expenditures and other
appropriate backup evidencing that advertising has occurred. C&C will issue a credit memo to Stuller for actual marketing expenditures. 

  

	 	5.	Agrees to provide quarterly stock rebalancing on a dollar value per dollar value basis, *****. 

  

	 	6.	Agrees to provide the Stuller staff with any required training concerning the product, the marketing strategy, and the product positioning being implemented by C&C.

  

	 	7.	Agrees *****. 

 300 Perimeter Park, Suite
A        Morrisville, NC 27560        Telephone 919.468.0399 
 Facsimile 919.468.0486        www.moissanite.com 

			
	 REDACTED –
	 	OMITTED MATERIAL HAS BEEN SEPARATELY FILED WITH THE COMMISSION PURSUANT TO
RULE 24b-2 OF THE SECURITIES EXCHANGE ACT OF 1934, AS AMENDED, AND IS DENOTED
HEREIN BY
*****

 Page 2 
 April 25, 2006

 Linus Cortez, CFO – Stuller, Inc. 
 B. Stuller agrees to comply with the following: 
  

	 	a.	MAP pricing 

  

	 	b.	Brand Identity Guidelines 

  

	 	c.	Submission of support documentation relevant to all co-op and any other authorized marketing and sales expenses. 

 C. Stuller and C&C agree to the following four major initiatives for 2006: 
  

	 	1.	Stuller will *****. Illustrative of Stuller’s commitment, *****. 

	 	2.	C&C and Stuller will ***** including *****. 

	 	3.	C&C and Stuller will *****. 

	 	4.	Stuller will *****. 

 Stuller hereby recognizes and agrees to cooperate
with C&C in the protection of all C&C trademarks, logos, copyrights and intellectual property. Further, Stuller agrees to include Charles & Colvard created moissanite in its catalog and trade show presentations for the term of the
agreement; and to make commercially reasonable efforts to market moissanite to its customers consistent with the Brand Identity Guidelines (BIG) supplied by C&C, and, Stuller specifically agrees to make commercially reasonable efforts to sell
Charles & Colvard created moissanite as loose stones to retailers and manufacturers only for use in jewelry mountings and not for resale as loose stones. 
 Further, Stuller agrees *****. The parties agree *****. 
 If the forgoing meets with your understanding of our agreement, please sign and return one copy of this letter for our files. 
  

					
	Agreed and accepted:	  		 	
			
	Charles & Colvard, Ltd.	  		 	Stuller, Inc.
			
	 /s/ Dennis M. Reed
	  		 	 /s/ Linus Cortez

	Dennis M. Reed	  		 	Linus Cortez
	Sr. Vice President of Sales & CMO	  		 	Chief Financial Officer
			
	Date: 5/8/06	  		 	Date: 5/2/06

  

			
	 REDACTED –
	 	OMITTED MATERIAL HAS BEEN SEPARATELY FILED WITH THE COMMISSION PURSUANT TO
RULE 24b-2 OF THE SECURITIES EXCHANGE ACT OF 1934, AS AMENDED, AND IS DENOTED
HEREIN BY
*****

  
 

 
 Schedule A 
 Jewel Price List 
 Effective May 1, 2006. All prices listed in US$. All prices subject to
change without notice. 
  

													
	SRB (mm)	 	Average
Carat
Weight	 	Price	 	Suggested
Wholesale	 	Minimum
Advertised
Price	 	Suggested
Retail	 	Tray
Capacity
	2.5	 	0.05	 	*****	 	*****	 	*****	 	*****	 	78
	3	 	0.09	 	*****	 	*****	 	*****	 	*****	 	78
	3.25	 	0.11	 	*****	 	*****	 	*****	 	*****	 	78
	3.5	 	0.14	 	*****	 	*****	 	*****	 	*****	 	78
	4	 	0.22	 	*****	 	*****	 	*****	 	*****	 	40
	4.5	 	0.29	 	*****	 	*****	 	*****	 	*****	 	40
	5	 	0.41	 	*****	 	*****	 	*****	 	*****	 	40
	5.5	 	0.54	 	*****	 	*****	 	*****	 	*****	 	21
	6	 	0.68	 	*****	 	*****	 	*****	 	*****	 	21
	6.5	 	0.88	 	*****	 	*****	 	*****	 	*****	 	21
	7	 	1.10	 	*****	 	*****	 	*****	 	*****	 	21
	7.5	 	1.35	 	*****	 	*****	 	*****	 	*****	 	10
	8	 	1.60	 	*****	 	*****	 	*****	 	*****	 	10
	8.5	 	1.90	 	*****	 	*****	 	*****	 	*****	 	10
	9	 	2.26	 	*****	 	*****	 	*****	 	*****	 	10
	9.5	 	2.75	 	*****	 	*****	 	*****	 	*****	 	10
	10	 	3.08	 	*****	 	*****	 	*****	 	*****	 	10
	10.5	 	3.57	 	*****	 	*****	 	*****	 	*****	 	10
	11	 	4.11	 	*****	 	*****	 	*****	 	*****	 	5
	11.5	 	4.72	 	*****	 	*****	 	*****	 	*****	 	5
	12	 	5.32	 	*****	 	*****	 	*****	 	*****	 	5
	12.5	 	6.01	 	*****	 	*****	 	*****	 	*****	 	5
	13	 	6.80	 	*****	 	*****	 	*****	 	*****	 	5
	13.5	 	7.60	 	*****	 	*****	 	*****	 	*****	 	5
	14	 	8.46	 	*****	 	*****	 	*****	 	*****	 	5
	14.5	 	9.51	 	*****	 	*****	 	*****	 	*****	 	5
	15	 	10.46	 	*****	 	*****	 	*****	 	*****	 	5

 All SRB (standard round brilliant) moissanite jewels are sold by piece by size (mm). 
 The average carat weights listed are for informational purposes only. 

			
	 REDACTED –
	 	OMITTED MATERIAL HAS BEEN SEPARATELY FILED WITH THE COMMISSION PURSUANT TO
RULE 24b-2 OF THE SECURITIES EXCHANGE ACT OF 1934, AS AMENDED, AND IS DENOTED
HEREIN BY
*****

  
 

 
  

													
	SCR (mm)	 	Carat
Weight	 	Price	 	Suggested
Wholesale	 	Minimum
Advertised
Price	 	Suggested
Retail	 	Average
Pieces/Bag
	1	 	3	 	*****	 	*****	 	*****	 	*****	 	869
	1.1	 	3	 	*****	 	*****	 	*****	 	*****	 	653
	1.2	 	3	 	*****	 	*****	 	*****	 	*****	 	440
	1.3	 	3	 	*****	 	*****	 	*****	 	*****	 	370
	1.4	 	3	 	*****	 	*****	 	*****	 	*****	 	295
	1.5	 	3	 	*****	 	*****	 	*****	 	*****	 	255
	1.6	 	3	 	*****	 	*****	 	*****	 	*****	 	190
	1.7	 	3	 	*****	 	*****	 	*****	 	*****	 	167
	1.8	 	3	 	*****	 	*****	 	*****	 	*****	 	140
	1.9	 	3	 	*****	 	*****	 	*****	 	*****	 	112
	2	 	3	 	*****	 	*****	 	*****	 	*****	 	109
	2.1	 	3	 	*****	 	*****	 	*****	 	*****	 	94
	2.2	 	3	 	*****	 	*****	 	*****	 	*****	 	82
	2.3	 	3	 	*****	 	*****	 	*****	 	*****	 	71
	2.4	 	3	 	*****	 	*****	 	*****	 	*****	 	63

 All SCR (single cut round) moissanite jewels are sold by weight in bulk bags weighing 3 carats
each. 
 The average pieces per bag listed are for informational purposes only. 
  

													
	Baguette (mm)	 	Carat
Weight	 	Price	 	Suggested
Wholesale	 	Minimum
Advertised
Price	 	Suggested
Retail	 	Average
Pieces/Bag
	4x2	 	3	 	*****	 	*****	 	*****	 	*****	 	29
	5x2.5	 	3	 	*****	 	*****	 	*****	 	*****	 	16
							
	Tapered Baguette	 	Carat
Weight	 	Price	 	Suggested
Wholesale	 	Minimum
Advertised
Price	 	Suggested
Retail	 	Average
Pieces/Bag
	5x2.5x2	 	3	 	*****	 	*****	 	*****	 	*****	 	19

 All Baguette moissanite jewels are sold by weight in bulk bags weighing 3 carats each. 

The average pieces per bag listed are for informational purposes only. 

			
	 REDACTED –
	 	OMITTED MATERIAL HAS BEEN SEPARATELY FILED WITH THE COMMISSION PURSUANT TO
RULE 24b-2 OF THE SECURITIES EXCHANGE ACT OF 1934, AS AMENDED, AND IS DENOTED
HEREIN BY
*****

  
 

 
 Jewel Price List 
 Effective May 1, 2006. All prices listed in US$. All prices subject to change without notice. 
  

													
	Castle (mm)	 	Average
Carat
Weight	 	Price	 	Suggested
Wholesale	 	Minimum
Advertised
Price	 	Suggested
Retail	 	Tray
Capacity
	2.5	 	0.05	 	*****	 	*****	 	*****	 	*****	 	40
	3	 	0.09	 	*****	 	*****	 	*****	 	*****	 	40
	3.5	 	0.15	 	*****	 	*****	 	*****	 	*****	 	40
	4	 	0.21	 	*****	 	*****	 	*****	 	*****	 	40
	4.5	 	0.30	 	*****	 	*****	 	*****	 	*****	 	40
	5	 	0.40	 	*****	 	*****	 	*****	 	*****	 	40
	5.5	 	0.52	 	*****	 	*****	 	*****	 	*****	 	21
	6	 	0.69	 	*****	 	*****	 	*****	 	*****	 	21
	6.5	 	0.88	 	*****	 	*****	 	*****	 	*****	 	21
	7	 	1.09	 	*****	 	*****	 	*****	 	*****	 	21
	7.5	 	1.33	 	*****	 	*****	 	*****	 	*****	 	10
	8	 	1.61	 	*****	 	*****	 	*****	 	*****	 	10
							
	Cushion (mm)	 	Average
Carat
Weight	 	Price	 	Suggested
Wholesale	 	Minimum
Advertised
Price	 	Suggested
Retail	 	Tray
Capacity
	2	 	0.04	 	*****	 	*****	 	*****	 	*****	 	40
	2.5	 	0.07	 	*****	 	*****	 	*****	 	*****	 	40
	3	 	0.12	 	*****	 	*****	 	*****	 	*****	 	40
	3.5	 	0.19	 	*****	 	*****	 	*****	 	*****	 	40
	4	 	0.30	 	*****	 	*****	 	*****	 	*****	 	40
	4.5	 	0.42	 	*****	 	*****	 	*****	 	*****	 	40
	5	 	0.57	 	*****	 	*****	 	*****	 	*****	 	21
	5.5	 	0.75	 	*****	 	*****	 	*****	 	*****	 	21
	6	 	0.96	 	*****	 	*****	 	*****	 	*****	 	21
	6.5	 	1.21	 	*****	 	*****	 	*****	 	*****	 	21
	7	 	1.49	 	*****	 	*****	 	*****	 	*****	 	21
	7.5	 	1.80	 	*****	 	*****	 	*****	 	*****	 	10
	8	 	2.15	 	*****	 	*****	 	*****	 	*****	 	10
	8.5	 	2.54	 	*****	 	*****	 	*****	 	*****	 	10
	9	 	2.98	 	*****	 	*****	 	*****	 	*****	 	10
	9.5	 	3.74	 	*****	 	*****	 	*****	 	*****	 	10
	10	 	4.18	 	*****	 	*****	 	*****	 	*****	 	5
	10.5	 	4.99	 	*****	 	*****	 	*****	 	*****	 	5
	11	 	5.79	 	*****	 	*****	 	*****	 	*****	 	5
	11.5	 	6.82	 	*****	 	*****	 	*****	 	*****	 	5
	12	 	8.07	 	*****	 	*****	 	*****	 	*****	 	5

			
	 REDACTED –
	 	OMITTED MATERIAL HAS BEEN SEPARATELY FILED WITH THE COMMISSION PURSUANT TO
RULE 24b-2 OF THE SECURITIES EXCHANGE ACT OF 1934, AS AMENDED, AND IS DENOTED
HEREIN BY
*****

  
 

 

													
							
	Heart (mm)	 	Average
Carat
Weight	 	Price	 	Suggested
Wholesale	 	Minimum
Advertised
Price	 	Suggested
Retail	 	Tray
Capacity
	3	 	0.08	 	*****	 	*****	 	*****	 	*****	 	78
	3.5	 	0.14	 	*****	 	*****	 	*****	 	*****	 	40
	4	 	0.21	 	*****	 	*****	 	*****	 	*****	 	40
	4.5	 	0.30	 	*****	 	*****	 	*****	 	*****	 	40
	5	 	0.42	 	*****	 	*****	 	*****	 	*****	 	40
	5.5	 	0.54	 	*****	 	*****	 	*****	 	*****	 	21
	6	 	0.70	 	*****	 	*****	 	*****	 	*****	 	21
	6.5	 	0.86	 	*****	 	*****	 	*****	 	*****	 	21
	7	 	1.10	 	*****	 	*****	 	*****	 	*****	 	21
	7.5	 	1.32	 	*****	 	*****	 	*****	 	*****	 	21
	8	 	1.61	 	*****	 	*****	 	*****	 	*****	 	10
	8.5	 	1.99	 	*****	 	*****	 	*****	 	*****	 	10
	9	 	2.43	 	*****	 	*****	 	*****	 	*****	 	10
	9.5	 	2.83	 	*****	 	*****	 	*****	 	*****	 	10
	10	 	3.30	 	*****	 	*****	 	*****	 	*****	 	10

 All moissanite jewels on this page are sold by piece by size (mm), average carat weights listed are
for informational purposes only. 

			
	 REDACTED –
	 	OMITTED MATERIAL HAS BEEN SEPARATELY FILED WITH THE COMMISSION PURSUANT TO
RULE 24b-2 OF THE SECURITIES EXCHANGE ACT OF 1934, AS AMENDED, AND IS DENOTED
HEREIN BY
*****

  
 

 
 Jewel Price List 
 Effective May 1, 2006. All prices listed in US$. All prices subject to change without notice. 
  

													
	Marquise (mm)	 	Average
Carat
Weight	 	Price	 	Suggested
Wholesale	 	Minimum
Advertised
Price	 	Suggested
Retail	 	Tray
Capacity
	4x2	 	0.06	 	*****	 	*****	 	*****	 	*****	 	40
	5x2.5	 	0.12	 	*****	 	*****	 	*****	 	*****	 	40
	6x3	 	0.21	 	*****	 	*****	 	*****	 	*****	 	21
	7x3.5	 	0.32	 	*****	 	*****	 	*****	 	*****	 	21
	8x4	 	0.47	 	*****	 	*****	 	*****	 	*****	 	21
	9x4.5	 	0.67	 	*****	 	*****	 	*****	 	*****	 	21
	10x5	 	0.90	 	*****	 	*****	 	*****	 	*****	 	21
	11x5.5	 	1.26	 	*****	 	*****	 	*****	 	*****	 	12
	12x6	 	1.58	 	*****	 	*****	 	*****	 	*****	 	12
	13x6.5	 	1.98	 	*****	 	*****	 	*****	 	*****	 	12
	14x7	 	2.48	 	*****	 	*****	 	*****	 	*****	 	12
							
	Octagon (mm)	 	Average
Carat
Weight	 	Price	 	Suggested
Wholesale	 	Minimum
Advertised
Price	 	Suggested
Retail	 	Tray
Capacity
	2	 	0.03	 	*****	 	*****	 	*****	 	*****	 	78
	2.5	 	0.07	 	*****	 	*****	 	*****	 	*****	 	78
	3	 	0.11	 	*****	 	*****	 	*****	 	*****	 	78
	3.5	 	0.17	 	*****	 	*****	 	*****	 	*****	 	78
	4	 	0.25	 	*****	 	*****	 	*****	 	*****	 	40
	4.5	 	0.36	 	*****	 	*****	 	*****	 	*****	 	40
	5	 	0.47	 	*****	 	*****	 	*****	 	*****	 	40
	5.5	 	0.62	 	*****	 	*****	 	*****	 	*****	 	21
	6	 	0.80	 	*****	 	*****	 	*****	 	*****	 	21
	6.5	 	1.02	 	*****	 	*****	 	*****	 	*****	 	21
	7	 	1.26	 	*****	 	*****	 	*****	 	*****	 	21
	7.5	 	1.56	 	*****	 	*****	 	*****	 	*****	 	10
	8	 	1.87	 	*****	 	*****	 	*****	 	*****	 	10
	8.5	 	2.19	 	*****	 	*****	 	*****	 	*****	 	10
	9	 	2.58	 	*****	 	*****	 	*****	 	*****	 	10
	9.5	 	3.02	 	*****	 	*****	 	*****	 	*****	 	10

			
	 REDACTED –
	 	OMITTED MATERIAL HAS BEEN SEPARATELY FILED WITH THE COMMISSION PURSUANT TO
RULE 24b-2 OF THE SECURITIES EXCHANGE ACT OF 1934, AS AMENDED, AND IS DENOTED
HEREIN BY
*****

  
 

 

													
	Oval (mm)	 	Average
Carat
Weight	 	Price	 	Suggested
Wholesale	 	Minimum
Advertised
Price	 	Suggested
Retail	 	Tray
Capacity
	4x2	 	0.09	 	*****	 	*****	 	*****	 	*****	 	40
	5x3	 	0.23	 	*****	 	*****	 	*****	 	*****	 	40
	6x4	 	0.43	 	*****	 	*****	 	*****	 	*****	 	21
	7x5	 	0.84	 	*****	 	*****	 	*****	 	*****	 	21
	8x6	 	1.33	 	*****	 	*****	 	*****	 	*****	 	10
	9x7	 	1.91	 	*****	 	*****	 	*****	 	*****	 	10
	10x8	 	2.72	 	*****	 	*****	 	*****	 	*****	 	10
	11x9	 	3.74	 	*****	 	*****	 	*****	 	*****	 	10
	12x10	 	5.18	 	*****	 	*****	 	*****	 	*****	 	5
	14x10	 	6.58	 	*****	 	*****	 	*****	 	*****	 	5
	14x10.5	 	6.93	 	*****	 	*****	 	*****	 	*****	 	5
							
	Pear (mm)	 	Average
Carat
Weight	 	Price	 	Suggested
Wholesale	 	Minimum
Advertised
Price	 	Suggested
Retail	 	Tray
Capacity
	5x3	 	0.20	 	*****	 	*****	 	*****	 	*****	 	21
	6x4	 	0.39	 	*****	 	*****	 	*****	 	*****	 	21
	7x5	 	0.69	 	*****	 	*****	 	*****	 	*****	 	21
	7.5x5	 	0.76	 	*****	 	*****	 	*****	 	*****	 	21
	8x5	 	0.85	 	*****	 	*****	 	*****	 	*****	 	21
	9x6	 	1.33	 	*****	 	*****	 	*****	 	*****	 	12
	10x7	 	1.93	 	*****	 	*****	 	*****	 	*****	 	12
	10.5x7	 	2.13	 	*****	 	*****	 	*****	 	*****	 	12
	12x7.5	 	2.87	 	*****	 	*****	 	*****	 	*****	 	12
	12x8	 	3.09	 	*****	 	*****	 	*****	 	*****	 	5

 All moissanite jewels on this page are sold by piece by size (mm), average carat weights listed are
for informational purposes only. 

			
	 REDACTED –
	 	OMITTED MATERIAL HAS BEEN SEPARATELY FILED WITH THE COMMISSION PURSUANT TO
RULE 24b-2 OF THE SECURITIES EXCHANGE ACT OF 1934, AS AMENDED, AND IS DENOTED
HEREIN BY
*****

  
 

 
 Jewel Price List 
 Effective May 1, 2006. All prices listed in US$. All prices subject to change without notice. 
  

													
	Princess (mm)	 	Average
Carat
Weight	 	Price	 	Suggested
Wholesale	 	Minimum
Advertised
Price	 	Suggested
Retail	 	Tray
Capacity
	2x2	 	0.04	 	*****	 	*****	 	*****	 	*****	 	78
	2.5x2.5	 	0.08	 	*****	 	*****	 	*****	 	*****	 	78
	3x3	 	0.14	 	*****	 	*****	 	*****	 	*****	 	40
	3.5x3.5	 	0.21	 	*****	 	*****	 	*****	 	*****	 	40
	4x4	 	0.33	 	*****	 	*****	 	*****	 	*****	 	21
	4.5x4.5	 	0.44	 	*****	 	*****	 	*****	 	*****	 	21
	5x5	 	0.64	 	*****	 	*****	 	*****	 	*****	 	21
	5.5x5.5	 	0.83	 	*****	 	*****	 	*****	 	*****	 	10
	6x6	 	1.07	 	*****	 	*****	 	*****	 	*****	 	10
	6.5x6.5	 	1.35	 	*****	 	*****	 	*****	 	*****	 	10
	7x7	 	1.64	 	*****	 	*****	 	*****	 	*****	 	10
	7.5x7.5	 	2.08	 	*****	 	*****	 	*****	 	*****	 	10
	8x8	 	2.51	 	*****	 	*****	 	*****	 	*****	 	10
	8.5x8.5	 	2.87	 	*****	 	*****	 	*****	 	*****	 	10
	9x9	 	3.49	 	*****	 	*****	 	*****	 	*****	 	5
	9.5x9.5	 	3.97	 	*****	 	*****	 	*****	 	*****	 	5
	10x10	 	4.80	 	*****	 	*****	 	*****	 	*****	 	5
	10.5x10.5	 	5.38	 	*****	 	*****	 	*****	 	*****	 	5
	11x11	 	6.31	 	*****	 	*****	 	*****	 	*****	 	5
	11.5x11.5	 	7.23	 	*****	 	*****	 	*****	 	*****	 	5
	12x12	 	8.14	 	*****	 	*****	 	*****	 	*****	 	5
	12.5x12.5	 	8.86	 	*****	 	*****	 	*****	 	*****	 	5
	13.0x13.0	 	9.94	 	*****	 	*****	 	*****	 	*****	 	5
							
	Radiant (mm)	 	Average
Carat
Weight	 	Price	 	Suggested
Wholesale	 	Minimum
Advertised
Price	 	Suggested
Retail	 	Tray
Capacity
	4x2	 	0.10	 	*****	 	*****	 	*****	 	*****	 	40
	5x3	 	0.30	 	*****	 	*****	 	*****	 	*****	 	40
	6x4	 	0.61	 	*****	 	*****	 	*****	 	*****	 	21
	7x5	 	1.04	 	*****	 	*****	 	*****	 	*****	 	10
	8x6	 	1.67	 	*****	 	*****	 	*****	 	*****	 	10
	9x7	 	2.43	 	*****	 	*****	 	*****	 	*****	 	10
	10x8	 	3.51	 	*****	 	*****	 	*****	 	*****	 	10
	11x9	 	4.79	 	*****	 	*****	 	*****	 	*****	 	5
	12x10	 	6.45	 	*****	 	*****	 	*****	 	*****	 	5
	14x10	 	8.41	 	*****	 	*****	 	*****	 	*****	 	5
	14x12	 	11.72	 	*****	 	*****	 	*****	 	*****	 	5

			
	 REDACTED –
	 	OMITTED MATERIAL HAS BEEN SEPARATELY FILED WITH THE COMMISSION PURSUANT TO
RULE 24b-2 OF THE SECURITIES EXCHANGE ACT OF 1934, AS AMENDED, AND IS DENOTED
HEREIN BY
*****

  
 

 

													
							
	SBC (mm)	 	Average
Carat
Weight	 	Price	 	Suggested
Wholesale	 	Minimum
Advertised
Price	 	Suggested
Retail	 	Tray
Capacity
	2x2	 	0.04	 	*****	 	*****	 	*****	 	*****	 	78
	2.5x2.5	 	0.11	 	*****	 	*****	 	*****	 	*****	 	78
	3x3	 	0.16	 	*****	 	*****	 	*****	 	*****	 	40
	3.5x3.5	 	0.24	 	*****	 	*****	 	*****	 	*****	 	40
	4x4	 	0.37	 	*****	 	*****	 	*****	 	*****	 	21
	4.5x4.5	 	0.51	 	*****	 	*****	 	*****	 	*****	 	21
	5x5	 	0.71	 	*****	 	*****	 	*****	 	*****	 	21
	5.5x5.5	 	0.91	 	*****	 	*****	 	*****	 	*****	 	10
	6x6	 	1.18	 	*****	 	*****	 	*****	 	*****	 	10
	6.5x6.5	 	1.50	 	*****	 	*****	 	*****	 	*****	 	10
	7x7	 	1.88	 	*****	 	*****	 	*****	 	*****	 	10
	7.5x7.5	 	2.28	 	*****	 	*****	 	*****	 	*****	 	10
	8x8	 	2.78	 	*****	 	*****	 	*****	 	*****	 	10
	8.5x8.5	 	3.28	 	*****	 	*****	 	*****	 	*****	 	10
	9x9	 	3.94	 	*****	 	*****	 	*****	 	*****	 	5
	9.5x9.5	 	4.62	 	*****	 	*****	 	*****	 	*****	 	5
	10.0x10.0	 	5.29	 	*****	 	*****	 	*****	 	*****	 	5

 All moissanite jewels on this page are sold by piece by size (mm), average carat weights listed are
for informational purposes only. 

			
	 REDACTED –
	 	OMITTED MATERIAL HAS BEEN SEPARATELY FILED WITH THE COMMISSION PURSUANT TO
RULE 24b-2 OF THE SECURITIES EXCHANGE ACT OF 1934, AS AMENDED, AND IS DENOTED
HEREIN BY
*****

 

 
 Jewel Price List 
 Effective May 1, 2006. All prices listed in US$. All prices subject to change without notice. 
  

													
	Triangle (mm)	 	Average
Carat
Weight	 	Price	 	Suggested
Wholesale	 	Minimum
Advertised
Price	 	Suggested
Retail	 	Tray
Capacity
	2x2x2	 	0.02	 	*****	 	*****	 	*****	 	*****	 	78
	2.5x2.5x2.5	 	0.06	 	*****	 	*****	 	*****	 	*****	 	78
	3x3x3	 	0.09	 	*****	 	*****	 	*****	 	*****	 	78
	3.5x3.5x3.5	 	0.14	 	*****	 	*****	 	*****	 	*****	 	40
	4x4x4	 	0.21	 	*****	 	*****	 	*****	 	*****	 	40
	4.5x4.5x4.5	 	0.30	 	*****	 	*****	 	*****	 	*****	 	21
	5x5x5	 	0.40	 	*****	 	*****	 	*****	 	*****	 	21
	5.5x5.5x5.5	 	0.52	 	*****	 	*****	 	*****	 	*****	 	21
	6x6x6	 	0.67	 	*****	 	*****	 	*****	 	*****	 	21
	6.5x6.5x6.5	 	0.83	 	*****	 	*****	 	*****	 	*****	 	10
	7x7x7	 	1.06	 	*****	 	*****	 	*****	 	*****	 	10
	7.5x7.5x7.5	 	1.28	 	*****	 	*****	 	*****	 	*****	 	10
	8x8x8	 	1.48	 	*****	 	*****	 	*****	 	*****	 	10
	8.5x8.5x8.5	 	1.79	 	*****	 	*****	 	*****	 	*****	 	10
	9x9x9	 	2.12	 	*****	 	*****	 	*****	 	*****	 	10
	9.5x9.5x9.5	 	2.41	 	*****	 	*****	 	*****	 	*****	 	10
							
	Trillion (mm)	 	Average
Carat
Weight	 	Price	 	Suggested
Wholesale	 	Minimum
Advertised
Price	 	Suggested
Retail	 	Tray
Capacity
	2x2x2	 	0.02	 	*****	 	*****	 	*****	 	*****	 	78
	2.5x2.5x2.5	 	0.05	 	*****	 	*****	 	*****	 	*****	 	78
	3x3x3	 	0.08	 	*****	 	*****	 	*****	 	*****	 	78
	3.5x3.5x3.5	 	0.13	 	*****	 	*****	 	*****	 	*****	 	40
	4x4x4	 	0.18	 	*****	 	*****	 	*****	 	*****	 	40
	4.5x4.5x4.5	 	0.27	 	*****	 	*****	 	*****	 	*****	 	21
	5x5x5	 	0.36	 	*****	 	*****	 	*****	 	*****	 	21
	5.5x5.5x5.5	 	0.47	 	*****	 	*****	 	*****	 	*****	 	21
	6x6x6	 	0.61	 	*****	 	*****	 	*****	 	*****	 	21
	6.5x6.5x6.5	 	0.74	 	*****	 	*****	 	*****	 	*****	 	10
	7x7x7	 	0.94	 	*****	 	*****	 	*****	 	*****	 	10
	7.5x7.5x7.5	 	1.16	 	*****	 	*****	 	*****	 	*****	 	10
	8x8x8	 	1.44	 	*****	 	*****	 	*****	 	*****	 	10
	8.5x8.5x8.5	 	1.66	 	*****	 	*****	 	*****	 	*****	 	10
	9x9x9	 	2.16	 	*****	 	*****	 	*****	 	*****	 	10
	9.5x9.5x9.5	 	2.41	 	*****	 	*****	 	*****	 	*****	 	10
	10x10x10	 	2.77	 	*****	 	*****	 	*****	 	*****	 	5
	10.5x10.5x10.5	 	3.34	 	*****	 	*****	 	*****	 	*****	 	5
	11x11x11	 	3.85	 	*****	 	*****	 	*****	 	*****	 	5

 All moissanite jewels on this page are sold by piece by size (mm), average carat weights listed are
for informational purposes only. 

			
	 REDACTED –
	 	OMITTED MATERIAL HAS BEEN SEPARATELY FILED WITH THE COMMISSION PURSUANT TO
RULE 24b-2 OF THE SECURITIES EXCHANGE ACT OF 1934, AS AMENDED, AND IS DENOTED
HEREIN BY
*****

 

 
 Exhibit I 
 MAP Price List 
 Effective May 1, 2006. All prices listed in US$. All prices subject to change without notice.

  

									
	SRB (mm)	 	Average
Carat
Weight	 	Minimum
Advertised
Price	 	Suggested
Retail	 	Tray
Capacity
	2.5	 	0.05	 	*****	 	*****	 	78
	3	 	0.09	 	*****	 	*****	 	78
	3.25	 	0.11	 	*****	 	*****	 	78
	3.5	 	0.14	 	*****	 	*****	 	78
	4	 	0.22	 	*****	 	*****	 	40
	4.5	 	0.29	 	*****	 	*****	 	40
	5	 	0.41	 	*****	 	*****	 	40
	5.5	 	0.54	 	*****	 	*****	 	21
	6	 	0.68	 	*****	 	*****	 	21
	6.5	 	0.88	 	*****	 	*****	 	21
	7	 	1.10	 	*****	 	*****	 	21
	7.5	 	1.35	 	*****	 	*****	 	10
	8	 	1.60	 	*****	 	*****	 	10
	8.5	 	1.90	 	*****	 	*****	 	10
	9	 	2.26	 	*****	 	*****	 	10
	9.5	 	2.75	 	*****	 	*****	 	10
	10	 	3.08	 	*****	 	*****	 	10
	10.5	 	3.57	 	*****	 	*****	 	10
	11	 	4.11	 	*****	 	*****	 	5
	11.5	 	4.72	 	*****	 	*****	 	5
	12	 	5.32	 	*****	 	*****	 	5
	12.5	 	6.01	 	*****	 	*****	 	5
	13	 	6.80	 	*****	 	*****	 	5
	13.5	 	7.60	 	*****	 	*****	 	5
	14	 	8.46	 	*****	 	*****	 	5
	14.5	 	9.51	 	*****	 	*****	 	5
	15	 	10.46	 	*****	 	*****	 	5

 All SRB (standard round brilliant) moissanite jewels are sold by piece by size (mm). 
 The average carat weights listed are for informational purposes only. 

			
	 REDACTED –
	 	OMITTED MATERIAL HAS BEEN SEPARATELY FILED WITH THE COMMISSION PURSUANT TO
RULE 24b-2 OF THE SECURITIES EXCHANGE ACT OF 1934, AS AMENDED, AND IS DENOTED
HEREIN BY
*****

 

 
  

									
	SCR (mm)	 	Carat
Weight	 	Minimum
Advertised
Price	 	Suggested
Retail	 	Average
Pieces/Bag
	1	 	3	 	*****	 	*****	 	869
	1.1	 	3	 	*****	 	*****	 	653
	1.2	 	3	 	*****	 	*****	 	440
	1.3	 	3	 	*****	 	*****	 	370
	1.4	 	3	 	*****	 	*****	 	295
	1.5	 	3	 	*****	 	*****	 	255
	1.6	 	3	 	*****	 	*****	 	190
	1.7	 	3	 	*****	 	*****	 	167
	1.8	 	3	 	*****	 	*****	 	140
	1.9	 	3	 	*****	 	*****	 	112
	2	 	3	 	*****	 	*****	 	109
	2.1	 	3	 	*****	 	*****	 	94
	2.2	 	3	 	*****	 	*****	 	82
	2.3	 	3	 	*****	 	*****	 	71
	2.4	 	3	 	*****	 	*****	 	63

 All SCR (single cut round) moissanite jewels are sold by weight in bulk bags weighing 3 carats
each. 
 The average pieces per bag listed are for informational purposes only. 
  

									
	Baguette
(mm)	 	Carat
Weight	 	Minimum
Advertised
Price	 	Suggested
Retail	 	Average
Pieces/Bag
	4x2	 	3	 	*****	 	*****	 	29
	5x2.5	 	3	 	*****	 	*****	 	16
					
	Tapered
Baguette	 	Carat
Weight	 	Minimum
Advertised
Price	 	Suggested
Retail	 	Average
Pieces/Bag
	5x2.5x2	 	3	 	*****	 	*****	 	19

 All Baguette moissanite jewels are sold by weight in bulk bags weighing 3 carats each. 

The average pieces per bag listed are for informational purposes only. 

			
	 REDACTED –
	 	OMITTED MATERIAL HAS BEEN SEPARATELY FILED WITH THE COMMISSION PURSUANT TO
RULE 24b-2 OF THE SECURITIES EXCHANGE ACT OF 1934, AS AMENDED, AND IS DENOTED
HEREIN BY
*****

 

 
 MAP Price List 
 Effective May 1, 2006. All prices listed in US$. All prices subject to change without notice. 
  

									
	Castle (mm)	 	Average
Carat
Weight	 	Minimum
Advertised
Price	 	Suggested
Retail	 	Tray
Capacity
	2.5	 	0.05	 	*****	 	*****	 	40
	3	 	0.09	 	*****	 	*****	 	40
	3.5	 	0.15	 	*****	 	*****	 	40
	4	 	0.21	 	*****	 	*****	 	40
	4.5	 	0.30	 	*****	 	*****	 	40
	5	 	0.40	 	*****	 	*****	 	40
	5.5	 	0.52	 	*****	 	*****	 	21
	6	 	0.69	 	*****	 	*****	 	21
	6.5	 	0.88	 	*****	 	*****	 	21
	7	 	1.09	 	*****	 	*****	 	21
	7.5	 	1.33	 	*****	 	*****	 	10
	8	 	1.61	 	*****	 	*****	 	10
					
	Cushion (mm)	 	Average
Carat
Weight	 	Minimum
Advertised
Price	 	Suggested
Retail	 	Tray
Capacity
	2	 	0.04	 	*****	 	*****	 	40
	2.5	 	0.07	 	*****	 	*****	 	40
	3	 	0.12	 	*****	 	*****	 	40
	3.5	 	0.19	 	*****	 	*****	 	40
	4	 	0.30	 	*****	 	*****	 	40
	4.5	 	0.42	 	*****	 	*****	 	40
	5	 	0.57	 	*****	 	*****	 	21
	5.5	 	0.75	 	*****	 	*****	 	21
	6	 	0.96	 	*****	 	*****	 	21
	6.5	 	1.21	 	*****	 	*****	 	21
	7	 	1.49	 	*****	 	*****	 	21
	7.5	 	1.80	 	*****	 	*****	 	10
	8	 	2.15	 	*****	 	*****	 	10
	8.5	 	2.54	 	*****	 	*****	 	10
	9	 	2.98	 	*****	 	*****	 	10
	9.5	 	3.74	 	*****	 	*****	 	10
	10	 	4.18	 	*****	 	*****	 	5
	10.5	 	4.99	 	*****	 	*****	 	5
	11	 	5.79	 	*****	 	*****	 	5
	11.5	 	6.82	 	*****	 	*****	 	5
	12	 	8.07	 	*****	 	*****	 	5

			
	 REDACTED –
	 	OMITTED MATERIAL HAS BEEN SEPARATELY FILED WITH THE COMMISSION PURSUANT TO
RULE 24b-2 OF THE SECURITIES EXCHANGE ACT OF 1934, AS AMENDED, AND IS DENOTED
HEREIN BY
*****

 

 
  

									
					
	Heart (mm)	 	Average
Carat
Weight	 	Minimum
Advertised
Price	 	Suggested
Retail	 	Tray
Capacity
	3	 	0.08	 	*****	 	*****	 	78
	3.5	 	0.14	 	*****	 	*****	 	40
	4	 	0.21	 	*****	 	*****	 	40
	4.5	 	0.30	 	*****	 	*****	 	40
	5	 	0.42	 	*****	 	*****	 	40
	5.5	 	0.54	 	*****	 	*****	 	21
	6	 	0.70	 	*****	 	*****	 	21
	6.5	 	0.86	 	*****	 	*****	 	21
	7	 	1.10	 	*****	 	*****	 	21
	7.5	 	1.32	 	*****	 	*****	 	21
	8	 	1.61	 	*****	 	*****	 	10
	8.5	 	1.99	 	*****	 	*****	 	10
	9	 	2.43	 	*****	 	*****	 	10
	9.5	 	2.83	 	*****	 	*****	 	10
	10	 	3.30	 	*****	 	*****	 	10

 All moissanite jewels on this page are sold by piece by size (mm), average carat weights listed are
for informational purposes only. 

			
	 REDACTED –
	 	OMITTED MATERIAL HAS BEEN SEPARATELY FILED WITH THE COMMISSION PURSUANT TO
RULE 24b-2 OF THE SECURITIES EXCHANGE ACT OF 1934, AS AMENDED, AND IS DENOTED
HEREIN BY
*****

 

 
 MAP Price List 
 Effective May 1, 2006. All prices listed in US$. All prices subject to change without notice. 
  

									
	Marquise (mm)	 	Average
Carat
Weight	 	Minimum
Advertised
Price	 	Suggested
Retail	 	Tray
Capacity
	4x2	 	0.06	 	*****	 	*****	 	40
	5x2.5	 	0.12	 	*****	 	*****	 	40
	6x3	 	0.21	 	*****	 	*****	 	21
	7x3.5	 	0.32	 	*****	 	*****	 	21
	8x4	 	0.47	 	*****	 	*****	 	21
	9x4.5	 	0.67	 	*****	 	*****	 	21
	10x5	 	0.90	 	*****	 	*****	 	21
	11x5.5	 	1.26	 	*****	 	*****	 	12
	12x6	 	1.58	 	*****	 	*****	 	12
	13x6.5	 	1.98	 	*****	 	*****	 	12
	14x7	 	2.48	 	*****	 	*****	 	12
					
	Octagon (mm)	 	Average
Carat
Weight	 	Minimum
Advertised
Price	 	Suggested
Retail	 	Tray
Capacity
	2	 	0.03	 	*****	 	*****	 	78
	2.5	 	0.07	 	*****	 	*****	 	78
	3	 	0.11	 	*****	 	*****	 	78
	3.5	 	0.17	 	*****	 	*****	 	78
	4	 	0.25	 	*****	 	*****	 	40
	4.5	 	0.36	 	*****	 	*****	 	40
	5	 	0.47	 	*****	 	*****	 	40
	5.5	 	0.62	 	*****	 	*****	 	21
	6	 	0.80	 	*****	 	*****	 	21
	6.5	 	1.02	 	*****	 	*****	 	21
	7	 	1.26	 	*****	 	*****	 	21
	7.5	 	1.56	 	*****	 	*****	 	10
	8	 	1.87	 	*****	 	*****	 	10
	8.5	 	2.19	 	*****	 	*****	 	10
	9	 	2.58	 	*****	 	*****	 	10
	9.5	 	3.02	 	*****	 	*****	 	10

			
	 REDACTED –
	 	OMITTED MATERIAL HAS BEEN SEPARATELY FILED WITH THE COMMISSION PURSUANT TO
RULE 24b-2 OF THE SECURITIES EXCHANGE ACT OF 1934, AS AMENDED, AND IS DENOTED
HEREIN BY
*****

 

 
  

									
	Oval (mm)	 	Average
Carat
Weight	 	Minimum
Advertised
Price	 	Suggested
Retail	 	Tray
Capacity
	4x2	 	0.09	 	*****	 	*****	 	40
	5x3	 	0.23	 	*****	 	*****	 	40
	6x4	 	0.43	 	*****	 	*****	 	21
	7x5	 	0.84	 	*****	 	*****	 	21
	8x6	 	1.33	 	*****	 	*****	 	10
	9x7	 	1.91	 	*****	 	*****	 	10
	10x8	 	2.72	 	*****	 	*****	 	10
	11x9	 	3.74	 	*****	 	*****	 	10
	12x10	 	5.18	 	*****	 	*****	 	5
	14x10	 	6.58	 	*****	 	*****	 	5
	14x10.5	 	6.93	 	*****	 	*****	 	5
					
	Pear (mm)	 	Average
Carat
Weight	 	Minimum
Advertised
Price	 	Suggested
Retail	 	Tray
Capacity
	5x3	 	0.20	 	*****	 	*****	 	21
	6x4	 	0.39	 	*****	 	*****	 	21
	7x5	 	0.69	 	*****	 	*****	 	21
	7.5x5	 	0.76	 	*****	 	*****	 	21
	8x5	 	0.85	 	*****	 	*****	 	21
	9x6	 	1.33	 	*****	 	*****	 	12
	10x7	 	1.93	 	*****	 	*****	 	12
	10.5x7	 	2.13	 	*****	 	*****	 	12
	12x7.5	 	2.87	 	*****	 	*****	 	12
	12x8	 	3.09	 	*****	 	*****	 	5

 All moissanite jewels on this page are sold by piece by size (mm), average carat weights listed are
for informational purposes only. 

			
	 REDACTED –
	 	OMITTED MATERIAL HAS BEEN SEPARATELY FILED WITH THE COMMISSION PURSUANT TO
RULE 24b-2 OF THE SECURITIES EXCHANGE ACT OF 1934, AS AMENDED, AND IS DENOTED
HEREIN BY
*****

 

 
 MAP Price List 
 Effective May 1, 2006. All prices listed in US$. All prices subject to change without notice. 
  

									
	Princess (mm)	 	Average
Carat
Weight	 	Minimum
Advertised
Price	 	Suggested
Retail	 	Tray
Capacity
	2x2	 	0.04	 	*****	 	*****	 	78
	2.5x2.5	 	0.08	 	*****	 	*****	 	78
	3x3	 	0.14	 	*****	 	*****	 	40
	3.5x3.5	 	0.21	 	*****	 	*****	 	40
	4x4	 	0.33	 	*****	 	*****	 	21
	4.5x4.5	 	0.44	 	*****	 	*****	 	21
	5x5	 	0.64	 	*****	 	*****	 	21
	5.5x5.5	 	0.83	 	*****	 	*****	 	10
	6x6	 	1.07	 	*****	 	*****	 	10
	6.5x6.5	 	1.35	 	*****	 	*****	 	10
	7x7	 	1.64	 	*****	 	*****	 	10
	7.5x7.5	 	2.08	 	*****	 	*****	 	10
	8x8	 	2.51	 	*****	 	*****	 	10
	8.5x8.5	 	2.87	 	*****	 	*****	 	10
	9x9	 	3.49	 	*****	 	*****	 	5
	9.5x9.5	 	3.97	 	*****	 	*****	 	5
	10x10	 	4.80	 	*****	 	*****	 	5
	10.5x10.5	 	5.38	 	*****	 	*****	 	5
	11x11	 	6.31	 	*****	 	*****	 	5
	11.5x11.5	 	7.23	 	*****	 	*****	 	5
	12x12	 	8.14	 	*****	 	*****	 	5
	12.5x12.5	 	8.86	 	*****	 	*****	 	5
	13.0x13.0	 	9.94	 	*****	 	*****	 	5
					
	Radiant (mm)	 	Average
Carat
Weight	 	Minimum
Advertised
Price	 	Suggested
Retail	 	Tray
Capacity
	4x2	 	0.10	 	*****	 	*****	 	40
	5x3	 	0.30	 	*****	 	*****	 	40
	6x4	 	0.61	 	*****	 	*****	 	21
	7x5	 	1.04	 	*****	 	*****	 	10
	8x6	 	1.67	 	*****	 	*****	 	10
	9x7	 	2.43	 	*****	 	*****	 	10
	10x8	 	3.51	 	*****	 	*****	 	10
	11x9	 	4.79	 	*****	 	*****	 	5
	12x10	 	6.45	 	*****	 	*****	 	5
	14x10	 	8.41	 	*****	 	*****	 	5
	14x12	 	11.72	 	*****	 	*****	 	5

			
	 REDACTED –
	 	OMITTED MATERIAL HAS BEEN SEPARATELY FILED WITH THE COMMISSION PURSUANT TO
RULE 24b-2 OF THE SECURITIES EXCHANGE ACT OF 1934, AS AMENDED, AND IS DENOTED
HEREIN BY
*****

 

 
  

									
					
	SBC (mm)	 	Average
Carat
Weight	 	Minimum
Advertised
Price	 	Suggested
Retail	 	Tray
Capacity
	2x2	 	0.04	 	*****	 	*****	 	78
	2.5x2.5	 	0.11	 	*****	 	*****	 	78
	3x3	 	0.16	 	*****	 	*****	 	40
	3.5x3.5	 	0.24	 	*****	 	*****	 	40
	4x4	 	0.37	 	*****	 	*****	 	21
	4.5x4.5	 	0.51	 	*****	 	*****	 	21
	5x5	 	0.71	 	*****	 	*****	 	21
	5.5x5.5	 	0.91	 	*****	 	*****	 	10
	6x6	 	1.18	 	*****	 	*****	 	10
	6.5x6.5	 	1.50	 	*****	 	*****	 	10
	7x7	 	1.88	 	*****	 	*****	 	10
	7.5x7.5	 	2.28	 	*****	 	*****	 	10
	8x8	 	2.78	 	*****	 	*****	 	10
	8.5x8.5	 	3.28	 	*****	 	*****	 	10
	9x9	 	3.94	 	*****	 	*****	 	5
	9.5x9.5	 	4.62	 	*****	 	*****	 	5
	10.0x10.0	 	5.29	 	*****	 	*****	 	5

 All moissanite jewels on this page are sold by piece by size (mm), average carat weights listed are
for informational purposes only. 

			
	 REDACTED –
	 	OMITTED MATERIAL HAS BEEN SEPARATELY FILED WITH THE COMMISSION PURSUANT TO
RULE 24b-2 OF THE SECURITIES EXCHANGE ACT OF 1934, AS AMENDED, AND IS DENOTED
HEREIN BY
*****

 

 
 MAP Price List 
 Effective May 1, 2006. All prices listed in US$. All prices subject to change without notice. 
  

									
	Triangle (mm)	 	Average
Carat
Weight	 	Minimum
Advertised
Price	 	Suggested
Retail	 	Tray
Capacity
	2x2x2	 	0.02	 	*****	 	*****	 	78
	2.5x2.5x2.5	 	0.06	 	*****	 	*****	 	78
	3x3x3	 	0.09	 	*****	 	*****	 	78
	3.5x3.5x3.5	 	0.14	 	*****	 	*****	 	40
	4x4x4	 	0.21	 	*****	 	*****	 	40
	4.5x4.5x4.5	 	0.30	 	*****	 	*****	 	21
	5x5x5	 	0.40	 	*****	 	*****	 	21
	5.5x5.5x5.5	 	0.52	 	*****	 	*****	 	21
	6x6x6	 	0.67	 	*****	 	*****	 	21
	6.5x6.5x6.5	 	0.83	 	*****	 	*****	 	10
	7x7x7	 	1.06	 	*****	 	*****	 	10
	7.5x7.5x7.5	 	1.28	 	*****	 	*****	 	10
	8x8x8	 	1.48	 	*****	 	*****	 	10
	8.5x8.5x8.5	 	1.79	 	*****	 	*****	 	10
	9x9x9	 	2.12	 	*****	 	*****	 	10
	9.5x9.5x9.5	 	2.41	 	*****	 	*****	 	10
					
	Trillion (mm)	 	Average
Carat
Weight	 	Minimum
Advertised
Price	 	Suggested
Retail	 	Tray
Capacity
	2x2x2	 	0.02	 	*****	 	*****	 	78
	2.5x2.5x2.5	 	0.05	 	*****	 	*****	 	78
	3x3x3	 	0.08	 	*****	 	*****	 	78
	3.5x3.5x3.5	 	0.13	 	*****	 	*****	 	40
	4x4x4	 	0.18	 	*****	 	*****	 	40
	4.5x4.5x4.5	 	0.27	 	*****	 	*****	 	21
	5x5x5	 	0.36	 	*****	 	*****	 	21
	5.5x5.5x5.5	 	0.47	 	*****	 	*****	 	21
	6x6x6	 	0.61	 	*****	 	*****	 	21
	6.5x6.5x6.5	 	0.74	 	*****	 	*****	 	10
	7x7x7	 	0.94	 	*****	 	*****	 	10
	7.5x7.5x7.5	 	1.16	 	*****	 	*****	 	10
	8x8x8	 	1.44	 	*****	 	*****	 	10
	8.5x8.5x8.5	 	1.66	 	*****	 	*****	 	10
	9x9x9	 	2.16	 	*****	 	*****	 	10
	9.5x9.5x9.5	 	2.41	 	*****	 	*****	 	10
	10x10x10	 	2.77	 	*****	 	*****	 	5
	10.5x10.5x10.5	 	3.34	 	*****	 	*****	 	5
	11x11x11	 	3.85	 	*****	 	*****	 	5

 All moissanite jewels on this page are sold by piece by size (mm), average carat weights listed are
for informational purposes only.Settlement Agreement and General Release, dated May 8, 2006

 Exhibit 10.1 
 SETTLEMENT AGREEMENT AND GENERAL RELEASE 
 This is an Agreement between you, Richard Harris,
and HUDSON HIGHLAND GROUP, INC. (a Delaware corporation) (called “the Company” in this Agreement). 
 THIS IS A LEGALLY BINDING DOCUMENT AND YOU
SHOULD TALK TO AN ATTORNEY BEFORE YOU SIGN IT. 
 1. Valuable Consideration 
 In exchange for entering into this Agreement, the Company agrees to provide you with the following, which is referred to as the “Consideration”
in this Agreement: 
 (a) The Company will give you a severance benefit of $250,000, less applicable taxes and withholding, payable in equal
semi-monthly installments (individually and collectively the “Severance Payments”) for a period of 12 months (the “Severance Period”). The Severance Payments will be sent to your home address or any other address you designate in
writing, and will begin within fifteen (15) days from the termination date. If you are re-employed by the Company or any division or subsidiary of the Company at any time during the Severance Period, you will not be eligible to receive any
Severance Payments after the date of your re-employment, provided you have received at least one (1) Severance Payment as of that date. If you have not yet received a Severance Payment prior to your re-employment date, you will be eligible to
receive one (1) Severance Payment after your re-employment date. 
 (b) The Company also will continue to pay its portion of the group
health insurance premium during the Severance Period, provided you remain eligible for group health insurance continuation under applicable law and provided you continue to authorize your portion of the premiums to be taken from the Severance
Payments. The period during which the Company continues to make these premium payments on your behalf will run concurrently with the period of time you are eligible for health insurance continuation under applicable law, and it will not be in
addition to such period. You must complete the appropriate health insurance continuation forms to be eligible for this benefit. 
 You agree
that the Consideration is over and above anything you are owed by law, contract or under the policies or practices of the Company, and it is being given to you expressly in exchange for entering into this Agreement. You will not be entitled to
receive any of the Consideration until the Effective Date as defined in Section 8 below. 
 The Company agrees that, regardless of
whether you elect to sign this Agreement, you will receive any payment or benefit to which you are entitled by applicable law or under the Company’s policies. Those payments and benefits include pay for any earned vacation which is unused as of
the Termination Date, any vested benefit under the HHG 401(k) Plan and any monies contributed to the Hudson Highland Group ESPP. 

 2. Termination 
 Your termination will be effective July 31, 2006 (the “Termination Date”). 
 3. Release

 By signing this Agreement, you (on behalf of yourself and your heirs, executors, spouse and administrators) release and waive all
payments, rights, claims and causes of action (including, but not limited to, attorneys’ fees and costs), known and unknown, in contract, law and equity, of any kind whatsoever, that you now have or may have against the Company, including its
foreign and domestic parent corporations, divisions and subsidiaries, and each of their past and present officers, directors, employees, affiliates, subsidiaries, shareholders, agents, attorneys, benefit plans and plan administrators, fiduciaries,
successors and/or assigns (the Company and the individuals and entities listed are referred to individually and collectively as the “Releasees” in this Agreement). This release and waiver includes but is not limited to: 
  

	 	•	 	any claims for assault, battery, wrongful termination, defamation, invasion of privacy, intentional infliction of emotional distress, or any other tort or common law claims;

  

	 	•	 	any claims for the breach of any written, implied or oral contract between you and the Company, including, but not limited to, any offer letter or contract of employment;

  

	 	•	 	any claims of discrimination, harassment or retaliation based on such things as age, national origin, ancestry, race, religion, sex (including sexual harassment), sexual
orientation, and physical or mental disability or medical condition; 

  

	 	•	 	any claims for payments of any nature, including, but not limited to, wages, overtime pay, vacation pay, severance pay, attorneys’ fees, commissions and bonuses, but not
including any claims for the Consideration or any claims for workers’ compensation benefits to which you may be entitled; 

  

	 	•	 	any claims for benefits or the monetary equivalent of benefits; and 

  

	 	•	 	any entitlement to reinstatement to your previous position with or rehire or reemployment by the Company. 

 Your release and waiver includes all payments, rights, claims and causes of action that you have or may have under all federal, state and local statutes,
ordinances, rules, regulations and orders, including, but not limited to, any payment, right, claim or cause of action based on Title VII of the Civil Rights Act of 1964, the Age Discrimination in Employment Act,1 the Family and Medical Leave Act, the Americans with Disabilities Act, the Civil Rights Acts of 1866, 1871 and 1991, the Rehabilitation Act of 1973,
the National Labor Relations Act, the 
  

	1	This release and waiver does not apply to any claims under the Age Discrimination in Employment Act which may arise based on events which take place after you sign
this Agreement. 

  

 2 

 Employee Retirement Income Security Act of 1974, and the labor and employment-related laws, rules and regulations of the
state, county and city in which you work or have worked on behalf of the Company, as each of them has been or may be amended. You also waive your right to any attorneys’ fees, compensation or other recovery whatsoever as the result of any legal
action brought by or on your behalf by any other party or agency against any of the Releasees. Your release and waiver of claims does not apply, however, to any claims that are not waivable by law. 
 If you work for a Company facility located in California, you expressly waive and release all rights you have under Section 1542 of the California
Civil Code, which states as follows: 
 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 might have materially affected his settlement with the debtor. 
 As a
result, you agree that you are waiving all unknown, unsuspected and unanticipated injuries and damages, as well as any that are now disclosed, arising prior to the date you sign this Agreement. 
 4. OWBPA: 
 You further agree and
acknowledge: (1) that your waiver of rights under this Agreement is knowing and voluntary and complies in full with all of the requirements of the Older Workers’ Benefit Protection Act; (2) that you have read and understands the terms
of this Agreement and have voluntarily accepted these terms for the purposes of making a full and final compromise, settlement and adjustment of any and all claims, disputed or otherwise, on account of your personal services relationship (or
termination of the relationship) with HHG and for the express purpose of precluding forever any further claims arising out of such relationship or its termination as set forth above; (3) that the payment listed above exceeds the amount that
would normally be received for an employee terminated by HHG, that it exceeds what you would otherwise have been entitled to, and that the extra payment is in exchange for signing this Agreement; (4) that you have been advised to consult with
an attorney prior to executing this Agreement; (5) that HHG has given you a period of twenty-one (21) calendar days within which to consider and accept the terms of this Agreement; (6) that you do not waive any claims that might arise
after execution of this Agreement; (7) that you have been given seven (7) calendar days after execution to revoke this Agreement, and that, if you choose not to revoke, the Agreement shall then become effective and enforceable and the
payment listed above shall then be made; and (8) to be effective, the revocation must be delivered via hand delivery, within the seven (7) day period to Shira Kahn, Director of Human Resources, 622 Third Avenue, 38th Floor, New York, NY. 
 5. Covenant Not to Sue 
 You agree that you
have not and will not file a lawsuit against any of the Releasees based on any right you have released and waived under this Agreement. This Agreement not to file a lawsuit does not apply, however, to any lawsuit you may file to enforce this
Agreement or to object to the enforcement of this Agreement, or if and to the extent such an agreement is prohibited by applicable law. 
  

 3 

 6. Confidentiality/Return of Property 
 You agree that you will keep the terms and existence of this Agreement confidential and that you will not divulge them to anyone other than your spouse,
legal advisor and tax advisor, or as may be required by law. In the event you disclose the existence or terms of this Agreement to any authorized individual, you agree to require each of them to maintain confidentiality. You also acknowledge and
agree that you have certain confidentiality obligations under statutory and common law with respect to confidential and proprietary business information of the Company which you have learned as a result of your employment, and you agree to meet
those obligations at all times after your employment with the Company terminates. You further acknowledge that the Company would be irreparably harmed if you were to breach your confidentiality obligations, and that the Company would be entitled to
equitable relief (including an injunction) if you breach or threaten to breach those obligations. Furthermore, you acknowledge and affirm that you remain obligated under and will abide by any stock option, confidentiality, non-solicitation and/or
arbitration agreement(s) between you and HHG (or its predecessor) that you signed prior to the Termination Date. 
 You also agree upon
request, but in no event later than the Termination Date, to return all property of the Company in your possession, including but not limited to, files, keys, financial information, correspondence, electronic and magnetic storage media, notebooks,
records and any material which refers to, relates to or contains the Company’s confidential and proprietary business information which is currently in your possession. You agree not to keep any duplicates, copies, or excerpts of any of such
information or items. 
 7. Nondisparagement 
 You agree that you will not make, either yourself or through an agent, any oral or written statements or omissions that are or could reasonably be interpreted to be of a negative or critical nature concerning the
Company, including, but not limited to, statements or omissions regarding its business practices, events in the workplace, and/or your treatment by the Company, to anyone other than in private and privileged conversations with your spouse or legal
advisor, or as required by law. 
 8. Knowing and Voluntary Release/Revocation 
 You agree that you are signing this Agreement voluntarily and of your own free will and not because of any threats or duress. You are hereby given 21
(Twenty-one) calendar days from the date you receive a copy of this Agreement during which to consider whether to sign this Agreement. You acknowledge you received a copy of this Agreement on April 17, 2006. You are hereby advised that
the offer contained in this Agreement will remain open until 5:00 p.m. on May 8, 2006. If you do not deliver a signed copy of the Agreement to the Divisional Human Resources Director at the HHG office to which you are assigned, on or before
that date, this offer will be automatically withdrawn. 
  

 4 

 This Agreement becomes final and binding on you and the Company on the date you deliver a signed copy
to Shira Kahn, Director of Human Resources, 622 Third Avenue, 38th Floor, New York, NY (such date is called the
“Effective Date” in this Agreement). 
 9. Entire Agreement and Severability 
 This Agreement contains the entire agreement between you and the Company, and it takes priority over any other written or oral understanding or contract
that may have existed in the past; provided that any stock option, confidentiality, non-solicitation and/r arbitration agreement entered into by you and HHG (or its predecessor) remains in full force and effect. You agree and acknowledge that no
other promises or agreements have been offered for this Agreement (other than those described above) and that no other promises or agreements will be binding unless they are in writing and signed by you and the Company. 
 If any portion, provision or section of this Agreement is held to be invalid or legally unenforceable, the remaining portions, provisions or sections of
this Agreement will not be affected and will be given full force and effect. 
 10. Non-Admission/No Knowledge of Wrongdoing 
 You and the Company agree that this Agreement is not an admission by either party of any wrongdoing or liability whatsoever, but results from a mutual
desire to resolve all actual and potential disputes concerning anything that has occurred prior to your signing of this Agreement. 
 You
also confirm and affirm that you have no knowledge of any wrongdoing involving improper or false claims against a federal or state governmental agency, or any other wrongdoing on the part of any of the Releasees. 
 11. Applicable Law 
 All provisions of this
Agreement will, except to the extent preempted by federal law, be construed and governed by the law of the state in which the Company office to which you reported as of the Termination Date is located, without regard to the laws of any other
location. 
 12. Resolution 
 This
Agreement resolves any and all actual and potential conflicts between you and the Company, including, but not limited to, all matters relating to your employment and termination of employment with the Company. If you wish to accept this offer, you
must sign this Agreement and deliver it to the appropriate Divisional Human Resources Director on or before 5:00 p.m. on May 8, 2006. 
 YOU
ACKNOWLEDGE THAT YOU HAVE READ AND UNDERSTOOD THIS AGREEMENT, CONSULTED AN ATTORNEY OR OTHER REPRESENTATIVE BEFORE SIGNING OR VOLUNTARILY ELECTED NOT TO DO SO, AND HAD SUFFICIENT TIME TO CONSIDER WHETHER TO ENTER INTO THIS AGREEMENT, THE PARTIES
HERETO HAVE EXECUTED THIS AGREEMENT AS OF THE DAY AND YEAR WRITTEN BELOW. 
  

					
		 	HUDSON HIGHLAND GROUP, INC.
			
		 	By:	 	 /s/ Margaretta Noonan

	 /s/ Richard Harris
	 		 	
	Richard Harris	 	Its:	 	 /s/ EVP - CAO

		 		 	      Human Resources
	Date: 2 May 2006	 	Date: 5/8/06

  

 5

Source: [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00103-of-00352.parquet"}, [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00103-of-00352.parquet"}]]