Document:

Exhibit
      4.8 Form of Marani Brands, Inc. 2008 Stock Option Plan, dated May 8,
      2008

    

    

    MARANI
      BRANDS, INC.

    

    2008
      STOCK OPTION PLAN

    

    20,000,000
      Shares of Common Stock

    

    Adopted
      as of May ___, 2008

    

     

    1. PURPOSES.

     

    (a) Opportunity
      to Purchase Stock.
      The
      purpose of the Plan is to provide a means by which selected key Employees,
      Directors and Consultants of the Company and its Affiliates may be given an
      opportunity to purchase stock of the Company. The Company, by means of the
      Plan,
      seeks to retain the services of persons who are now Employees of the Company
      and
      its Affiliates, to secure and retain the services of new Employees, Directors
      and Consultants and to provide incentives for such Employees, Directors and
      Consultants to exert maximum efforts for the success of the Company and its
      Affiliates.

     

    (b) Incentive
      and Nonstatutory Options.
      The
      Company intends that the Options issued under the Plan shall, in the discretion
      of the Committee, be either Incentive Stock Options or Nonstatutory Stock
      Options. All Options shall be separately designated Incentive Stock Options
      or
      Nonstatutory Stock Options at the time of grant.

     

    2. DEFINITIONS.

     

    (a) “Affiliate”
      means any parent corporation or subsidiary corporation of the Company, as those
      terms are defined in Sections 424(e) and (f) respectively, of the Code, whether
      such corporations are now or hereafter existing.

     

    (b) “Board”
      means the Board of Directors of the Company.

     

    (c) “Business”
      means (i) the importing, marketing, selling and distributing alcohol beverage
      products including, without limitation, distilled alcohol products, wine and
      brandy and (ii) any other businesses engaged in currently or in the future
      by
      the Company or any of its Subsidiaries.

     

    (d) “Cause”
      shall mean (i) the material breach by the Optionee of any Option Agreement
      or
      any covenant of confidentiality, non-disclosure, non-solicitation or
      noncompetition between the Optionee and the Company or any Affiliate; (ii)
      the
      Optionee’s material misrepresentation in connection with the business of the
      Company or any Affiliate which is materially detrimental to the best interests
      of the Company or any Affiliate; (iii) the Optionee’s conviction of, or plea of
      guilty or nolo
      contendere
      to, a
      felony; (iv) any material act or omission by the Optionee during his or her
      employment with the Company or any Affiliate involving willful malfeasance
      or
      gross negligence in the performance of the Participant’s duties to the Company
      or any such Affiliate; or (v) any other similar act or omission by the Optionee
      during his or her employment with the Company or any Affiliate which provides
      the Company or such Affiliate with a ground for terminating the Optionee’s
      employment for cause under the employment law of the state in which the
      Company’s or such Affiliate’s principal place of business is located.

     

    (e) “Code”
      means the Internal Revenue Code of 1986, as amended.

     

    
      
         

      

      
         

        
          

        

      

      
         

      

    

    (f) “Committee”
      means the Board of Directors of the Company unless a separate committee has
      been
      appointed by the Board in accordance with Section 3(c) of the Plan.

     

    (g) “Common
      Stock” means the common stock, par value $.001 per share, of the
      Company.

     

    (h) “Company”
      means Marani Brands, Inc., a Nevada corporation.

     

    (i) “Consultant”
      means Person who is a party to a written consulting agreement with the Company
      or one of its Affiliates.

     

    (j) “Continuous
      Status as an Employee” means the employment or relationship as an Employee is
      not interrupted or terminated with the Company and all Affiliates. Continuous
      Status as an Employee shall not be considered interrupted in the case of: (i)
      any sick leave, military leave, or any other bona fide leave of absence approved
      by the Committee; or (ii) transfers between locations of the Company or between
      the Company and its Affiliates on one hand and their successors on the other
      hand. For purposes of each Incentive Stock Option granted under the Plan, if
      such leave exceeds three (3) months, and reemployment upon expiration of such
      leave is not guaranteed by statute or contract, then the Incentive Stock Option
      shall be treated as a Nonstatutory Stock Option on the day three (3) months
      and
      one (1) day following the expiration of such three (3) month period. Such
      Nonstatutory Stock Option shall be subject to all other terms and conditions
      of
      the Plan. The previous two sentences shall not apply, however, to an Employee
      whose employment or relationship as an Employee is interrupted or terminated
      as
      a result of such Employee’s death or disability (as defined in Section 22(e)(3)
      of the Code) and to the extent such Incentive Stock Option is exercised within
      180 days after the date of such interruption or termination, but if and only
      if
      such exercise is otherwise permitted under this Plan.

     

    (k) “Director”
      means a member of the Board.

     

    (l) “Disability”
      means the inability of an Employee to perform his or her duties to the Company
      and its Affiliates for a period of four (4) consecutive months or for an
      aggregate of more than six (6) months in any twelve-month period as a result
      of
      physical or mental illness or incapacity, as determined by the
      Committee.

     

    (m) “Employee”
      means any person, including Officers and Directors, employed by the Company
      or
      any Affiliate and who is considered an employee of the Company under applicable
      law. Neither service as a Director, nor payment of a Director’s fee by the
      Company nor serving the Company as a Consultant shall be sufficient to
      constitute “employment” by the Company.

     

    (n) “Exchange
      Act” means the Securities Exchange Act of 1934, as amended.

     

    (o) “Fair
      Market Value” means, as of any date, the value of the Common Stock determined as
      follows:

     

    (i) If
      the
      Common Stock is listed on any established stock exchange or a national market
      system, including, without limitation, The Global Market System of the NASDAQ
      Stock Market, the Fair Market Value of a share of Common Stock shall be the
      closing sales price for such stock on the date of determination (or, if no
      such
      price is reported on such date, such price as reported on the nearest preceding
      day) as quoted on such system or exchange (or the exchange with the greatest
      volume of trading in the Common Stock), as reported in The
      Wall Street Journal
      or such
      other source as the Committee deems reliable;

     

    
      
         

      

      
         

        
          

        

      

      
         

      

    

    (ii) If
      the
      Common Stock is quoted on the NASDAQ Stock Market (but not on the Global Market
      System thereof) or is regularly quoted by a recognized securities dealer but
      selling prices are not reported, the Fair Market Value of a share of Common
      Stock shall be the mean of the closing bid and asked prices for the Common
      Stock
      on the date of determination (or, if such prices are not reported on such date,
      such prices as reported on the nearest preceding date), as reported in
The
      Wall Street Journal
      or such
      other source as the Committee deems reliable; or

     

    (iii) If
      the
      Fair Market Value is not determined pursuant to (i) or (ii) above, then the
      Fair
      Market Value shall be determined in good faith by the Committee in accordance
      with the requirements of Section 409A of the Code. 

     

    (p) “Incentive
      Stock Option” means an Option qualifying as an incentive stock option within the
      meaning of Section 422 of the Code and the regulations promulgated
      thereunder.

     

    (q) “Non-Employee
      Director” means a Director who is considered to be a “non-employee
      director” in accordance with Section (b)(3)(i) of Rule 16b-3, and any other
      applicable rules, regulations and interpretations of the Securities and Exchange
      Commission, and who is considered to be an “outside director” within the meaning
      of Section 162(m) of the Code.

     

    (r) “Nonstatutory
      Stock Option” means an Option not qualifying as an Incentive Stock
      Option.

     

    (s) “Officer”
      means a person who is an officer of the Company within the meaning of Section
      16
      of the Exchange Act and the rules and regulations promulgated
      thereunder.

     

    (t) “Option”
      means a stock option granted pursuant to the Plan.

     

    (u) “Option
      Agreement” means a written agreement between the Company and an Optionee
      evidencing the terms and conditions of an individual Option grant which shall
      be
      in such form as the Company may require in connection with the grant of an
      Option. Each Option Agreement shall be subject to the terms and conditions
      of
      the Plan.

     

    (v) “Optioned
      Shares” means with respect to any Option the Shares subject to the
      Option.

     

    (w) “Optionee”
      means any person who holds an outstanding Option.

     

    (x) “Person”
      means an individual or entity.

     

    (y) “Plan”
      means this Marani Brands, Inc. 2008 Stock Option Plan.

     

    (z) “Prime
      Rate” means the annual rate of interest designated as the “prime rate” in the
      listing of “Money Rates” as published from time to time in The
      Wall Street Journal,
      or if
      such publication is discontinued, the rate published as the “prime rate” or
“base rate” from time to time by any similar or successor publication designated
      by the Board of Directors of the Company.

     

    (aa) “Rule
      16b-3” means Rule 16b-3 of the Exchange Act or any successor to Rule
      16b-3.

     

    
      
         

      

      
         

        
          

        

      

      
         

      

    

    (bb) “Sale”
      means the sale of the Business to a third party (other than an Affiliate of
      the
      Partnership or the Company) pursuant to which such party acquires (i) all or
      substantially all of the outstanding shares of Common Stock, (ii) all or
      substantially all of the assets of the Company and its Subsidiaries (taken
      as a
      whole), or (iii) the Common Stock or assets of the Company by way of merger.
      

     

    (cc) “Securities
      Act” means the Securities Act of 1933, as amended.

     

    (dd) “Shares”
      means shares of Common Stock, as adjusted in accordance with Section
      10.

     

    (ee) “Vest”
      has the meaning specified in Section 6(g).

     

     

    3. ADMINISTRATION.

     

    (a) Administration.
      The
      Plan shall be administered by the Committee.

     

    (b) Powers.
      The
      Committee shall have the power, subject to, and within the limitations of,
      the
      express provisions of the Plan to:

     

    (i) grant
      Options;

     

    (ii) determine
      the Fair Market Value per Share;

     

    (iii) determine,
      in accordance with Section 6 of the Plan, the exercise price per Share at which
      Options may be exercised (the “Exercise Price”);

     

    (iv) determine
      the Employees, Directors and Consultants to whom, and the time or times at
      which, Options shall be granted, the number of Optioned Shares subject to each
      Option, the vesting of such Options and whether such Options shall be Incentive
      Stock Options, Nonstatutory Stock Options, or any combination
      thereof;

     

    (v) determine
      the terms and provisions of each Option granted (which need not be identical)
      and the forms of Option Agreements, if any, and, subject to Section 12, to
      modify or amend any outstanding Option;

     

    (vi) determine
      whether an Optionee must execute and deliver a Stockholder Agreement in
      connection with the exercise by the Optionee of his or her Option and determine
      the terms and provisions of each Stockholder Agreement (which need not be
      identical);

     

    (vii) accelerate
      the exercise date of any outstanding Option;

     

    (viii) authorize
      any person to execute on behalf of the Company any instrument required to
      effectuate the grant of an Option previously granted by the
      Committee;

     

    (ix) amend
      the
      Plan as provided in Section 11;

     

    (x) construe
      and interpret the Plan and Options granted under it, and to establish, amend
      and
      revoke rules and regulations for its administration of the Plan, subject to
      Section 11, including correcting any defect, omission or inconsistency in the
      Plan or in any Option Agreement or Stockholder Agreement, in any manner and
      to
      the extent it shall deem necessary or expedient to make the Plan fully
      effective;

     

    
      
         

      

      
         

        
          

        

      

      
         

      

    

    (xi) authorize
      the sale of Shares hereunder;

     

    (xii) effect,
      at any time and from time to time, with the consent of the affected Optionee,
      the cancellation of any or all outstanding Options and grant in substitution
      therefore new Options relating to the same or different numbers of Shares,
      but
      having an Exercise Price per Share consistent with Section 6(b) at the date
      of
      the new Option grant; and

     

    (xiii) make
      all
      other determinations deemed necessary or advisable for the administration of
      the
      Plan.

     

    (c) Committee.
      The
      Board may appoint a Committee composed of not fewer than two (2) members of
      the
      Board to serve in its place with respect to the Plan. All of the members of
      such
      committee shall be Non-Employee Directors, if required under Section 3(d).
      From
      time to time, the Board may increase the size of such Committee and appoint
      additional members, remove members (with or without cause) and substitute new
      members, fill vacancies (however caused), all to the extent permitted by the
      requirement of Rule 16b-3(d) and Section 162(m) of the Code that such Committee
      be composed solely of two (2) or more Non-Employee Directors. In addition,
      the
      Board may remove all members of the Committee and thereafter directly administer
      the Plan.

     

    (d) Exchange
      Act Registration.
      Any
      requirement that a committee of the Board designated by the Board to administer
      the Plan be composed exclusively of Non-Employee Directors shall not apply
      (i)
      prior to the date of the first registration of an equity security of the Company
      under Section 12 of the Exchange Act, or (ii) if the Board or the Committee
      expressly declares that such requirement shall not apply. Any Non-Employee
      Director shall otherwise comply with the requirements of Rule 16b-3 and Section
      162(m) of the Code.

     

    (e) Non-Uniform
      Determinations.
      The
      Committee’s determinations under the Plan need not be uniform and may be made by
      it selectively among the persons who receive, or are eligible to receive Options
      (whether or not such persons are similarly situated). Without limiting the
      generality of the preceding sentence, the Committee shall be entitled to make
      non-uniform and selective determinations, and to enter into non-uniform and
      selective Option Agreements and Shareholders Agreements, as the case may
      be.

     

    4. SHARES
      SUBJECT TO THE PLAN.

     

    (a) Number
      of Shares.
      Subject
      to the provisions of Section 10 relating to adjustments upon changes in the
      Common Stock, the number of Shares that may be sold pursuant to Options is
      up to
      20,000,000 Shares
      (all of which may, but need not, be Incentive Stock Options). If any Option
      shall for any reason expire or otherwise terminate without having been exercised
      in full, the Optioned Shares not purchased under such Option shall revert to
      and
      again become available for issuance under the Plan unless the Plan shall have
      terminated; provided,
      however,
      that
      Shares that have been actually issued under the Plan shall not be returned
      to
      the Plan and shall not become available for future issuance under the Plan.
      Shares that are withheld as payment of the Exercise Price of any Options (as
      set
      forth in Section 6(c)) shall be deemed issued for purposes of this Section
      4(a).

     

    (b) Stock
      Subject to the Plan.
      The
      Shares of Common Stock subject to the Plan may be unissued Shares or reacquired
      Shares, bought on the market or otherwise.

     

    
      
         

      

      
         

        
          

        

      

      
         

      

    

     

    5. ELIGIBILITY.

     

    (a) Employees
      and Consultants.
      Subject
      to the further provisions of this Section 5, Incentive Stock Options and
      Nonstatutory Stock Options may be granted only to Employees of the Company
      or
      its Affiliates and to Consultants of the Company or its Affiliates who meet
      such
      requirements as may from time to time be established by the
      Committee.

     

    (b) Directors.
      Incentive Stock Options and Nonstatutory Stock Options may be granted to
      Directors who are not Employees of the Company and to Directors who are also
      Employees of the Company; provided,
      however,
      that
      each grant of an Option to a Director who is an Employee shall be approved
      by
      either the Board or a Committee of the Board designated by the Board to
      administer the Plan composed exclusively of Non-Employee Directors.

     

    (c) Ten
      Percent Holders.
      No
      person shall be eligible for the grant of an Incentive Stock Option if, at
      the
      time of grant, such person owns (or is deemed to own pursuant to Section 424(d)
      of the Code) stock possessing more than ten percent (10%) of the total combined
      voting power of all classes of stock of the Company or of any of its Affiliates,
      unless the exercise price of such Option is at least one hundred ten percent
      (110%) of the Fair Market Value of such stock on the date of grant and the
      Incentive Stock Option is not exercisable after the expiration of five (5)
      years
      from the date of grant.

     

    (d) Other
      Limits on Incentive Stock Options.
      To the
      extent that the aggregate Fair Market Value (determined at the time of grant)
      of
      stock with respect to which Incentive Stock Options are exercisable for the
      first time by any Optionee during any calendar year under all plans of the
      Company and its Affiliates exceeds One Hundred Thousand Dollars ($100,000),
      the
      Options or portions thereof that exceed such limit (according to the order
      in
      which they were granted) shall be treated as Nonstatutory Stock
      Options.

     

    6. OPTION
      PROVISIONS.

     

    Each
      Option Agreement, if required, shall be in such form and shall contain such
      terms and conditions as the Committee shall deem appropriate. In the event
      any
      provisions of the Option Agreement and the Plan conflict, the provisions of
      the
      Plan shall govern and control. The provisions of separate Option Agreements
      need
      not be uniform, but each Option Agreement shall include (through incorporation
      of provisions hereof by reference in the Option Agreement or otherwise) the
      substance of each of the following provisions:

     

    (a) Term.
      No
      Incentive Stock Option shall be exercisable at any time after ten (10) years
      following the date of grant. No Nonstatutory Stock Option shall be exercisable
      at any time after ten (10) years following the date of grant. The term of each
      Option shall be stated in the Option Agreement.

     

    (b) Price.
      Subject
      to Section 5(c) and unless otherwise determined by the Board, the exercise
      price
      of each Incentive Stock Option and Nonstatutory Stock Option shall be not less
      than one hundred percent (100%) of the Fair Market Value of each Share subject
      to the Option on the date the Option is granted.

     

    (c) Consideration.
      The
      purchase price of Shares acquired pursuant to an Option shall be paid, to the
      extent permitted by applicable statutes and regulations at the time the Option
      is exercised, either (i) in cash or check, or (ii) at the discretion of the
      Committee, in one or a combination of the following ways: (A) by delivery to
      the
      Company of other Shares held by the Optionee to be valued at their Fair Market
      Value on the exercise date; (B) according to a deferred payment arrangement
      with
      the person to whom the Option is granted or to whom the Option is transferred
      pursuant to Section 6(f) upon full recourse credit terms not more favorable
      than
      would be available to such Person from third party lenders; provided,
      that
      such arrangement is permitted under applicable law, including, without
      limitation, applicable securities laws or (C) in any other form of legal
      consideration that may be acceptable to the Committee; provided
      that the
      portion of the consideration equal to the par value of the Shares must be paid
      in cash or other legal consideration permitted by the California General
      Corporation Law. If the Fair Market Value of the number of whole Shares
      transferred or the number of whole Shares surrendered is less than the total
      exercise price of the Option, the shortfall must be made up in cash or by
      check.

     

    
      
         

      

      
         

        
          

        

      

      
         

      

    

    (d) Interest.
      In the
      case of any deferred payment arrangement, interest shall be payable at least
      annually and shall be charged at the applicable rate of interest as determined
      in accordance with Section 1274(d) of the Code.

     

    (e) Exercise.
      An
      Option shall be deemed to be exercised when written notice of such exercise
      has
      been given to the Company in accordance with the terms of the Option Agreement,
      if applicable, by the person entitled to exercise the Option and full payment
      for the Shares with respect to which the Option is exercised has been received
      by the Company. Each Optionee who exercises an Option shall, upon notification
      of the amount due (if any) and prior to or concurrent with delivery of the
      certificate representing the Shares, pay to the Company by cash or check (or
      in
      another manner approved by the Committee and permissible under applicable law
      and regulations), amounts necessary to satisfy applicable federal, state and
      local tax withholding requirements.

     

    (f) Non-Transferability.
      An
      Option shall not be transferable except by will or by the laws of descent and
      distribution and shall be exercisable during the lifetime of the person to
      whom
      the Option is granted only by such person.

     

    (g) Vesting.
      The
      total number of Shares subject to an Option may, but need not, be allotted
      in
      periodic installments (which may or may not be equal) or be subject to the
      occurrence of certain events. Any applicable Option Agreement may provide that
      from time to time during each of such installment periods, the Option may become
      exercisable (“Vest”) with respect to some or all of the Shares allotted to such
      period and/or any prior period as to which the Option became Vested but was
      not
      fully exercised. During the remainder of the term of the Option (if its term
      extends beyond the end of the installment periods), the Option may be exercised
      from time to time with respect to any Shares then remaining subject to the
      Option. The provisions of this subsection are subject to any Option provisions
      governing the minimum number of Shares as to which an Option may be exercised.
      Options may not be exercised for fractional Shares.

     

    (h) Securities
      Law Compliance.
      The
      Company may require any Optionee, or any person to whom an Option is transferred
      under Section 6(f), as a condition of exercising any such Option: (i) to give
      written assurances satisfactory to the Company as to the Optionee’s knowledge
      and experience in financial and business matters and/or to employ a purchaser
      representative reasonably satisfactory to the Company who is knowledgeable
      and
      experienced in financial and business matters, and that he or she is capable
      of
      evaluating, alone or together with the purchaser representative, the merits
      and
      risks of exercising the Option; (ii) to give written assurances satisfactory
      to
      the Company stating that such person is acquiring the Shares subject to the
      Option for such person’s own account and not with any present intention of
      selling or otherwise distributing the stock; and (iii) to deliver such other
      documentation as may be necessary to comply with federal and state securities
      laws. These requirements, and any assurances given pursuant to such
      requirements, shall be inoperative if (i) the issuance of the Shares upon the
      exercise of the Option has been registered under a then currently effective
      registration statement under the Securities Act, and all applicable state
      securities laws, or (ii) as to any particular requirement, a determination
      is
      made by counsel for the Company that such requirement need not be met in the
      circumstances under the then applicable securities laws. The Company may, upon
      advice of counsel to the Company, place legends on stock certificates evidencing
      Shares issued under the Plan as such counsel deems necessary or appropriate
      in
      order to comply with applicable securities laws, including, but not limited
      to,
      legends restricting the transfer of the stock, and may enter stop-transfer
      orders against the transfer of the Shares issued upon the exercise of an
      Option.

     

    
      
         

      

      
         

        
          

        

      

      
         

      

    

    (i) Termination
      of Employment (other than upon the Employee’s death, Disability, or for Cause);
      Termination of a Consultant (other than for Breach).
      Subject
      to such exceptions as the Board or the Committee may from time to time determine
      or as may be set forth in any applicable Option Agreement, in the event (x)
      an
      Optionee who is an Employee Continuous Status as an Employee terminates (other
      than upon the Employee’s death, Disability, or termination by the Company or any
      of its Affiliates for Cause) or (y) the engagement of an Optionee who is a
      Consultant is terminated (other than due to a breach of the applicable
      consulting agreement to which the Optionee is a party) or expires, the
      Optionee’s Option shall expire one (1) month after the date of such termination
      or expiration, the Optionee may exercise his or her Option but only prior to
      the
      earlier of the (i) expiration of three (3) months after the date of such
      termination or expiration and (ii) expiration of the term of such Option as
      set
      forth in the applicable Option Agreement, and only to the extent that the
      Optionee was entitled to exercise his or her Option on the date of such
      termination, provided that if subsequent to the termination of the Optionee’s
      employment or consultancy, as the case may be, the Optionee violates any
      covenant of confidentiality, non-disclosure, non-solicitation or noncompetition
      between the Optionee and the Company or any Affiliate, then all rights of the
      Optionee in the Option shall immediately cease and the Option shall immediately
      terminate or (y) the engagement of an Optionee who is a Consultant is terminated
      (other than due to a breach of the applicable consulting agreement to which
      the
      Optionee is a party) or expires, the Optionee’s Option shall expire one (1)
      month after the date of such termination or expiration. If, on the date of
      any
      termination described in the preceding sentence of this Section 6(i), the
      Optionee is not entitled to exercise his or her Option in respect of all of
      the
      Optioned Shares, the Shares covered by the unexerciseable portion of the Option
      shall revert to, and again become available for issuance under, the Plan. If,
      after any such termination or expiration, the Optionee does not exercise his
      or
      her Option in respect of all of the Optioned Shares within the time specified
      in
      the Option Agreement or if the Option shall terminate as a result of Optionee’s
      violation of a covenant of confidentiality, non-disclosure, non-solicitation
      or
      noncompetition, the Option shall terminate, and the Shares covered by the
      unexercised portion of such Option shall revert to and again become available
      for issuance under the Plan.

     

    (j) Termination
      of Employment for Cause;
      Termination of a Consultant for Breach. Subject to such exceptions as the Board
      or the Committee may specify in any applicable Option Agreement or from time
      to
      time determine, in the event that (i) an Optionee’s Continuous Status as an
      Employee terminates as a result of termination of an Optionee’s employment for
      Cause, or (ii) an Optionee who is a Consultant is terminated for breaching
      the
      applicable consulting agreement pursuant to the terms of such consulting
      agreement, the Optionee’s rights under the Option shall immediately cease and
      the Option shall immediately terminate. The Shares covered by the unexercised
      portion of the Option shall revert to and again become available for issuance
      under the Plan.

     

    (k) Disability
      of Optionee Who is an Employee or Director.
      Subject
      to such exceptions as the Board or the Committee may specify in any applicable
      Option Agreement or from time to time determine, in the event an Optionee’s
      Continuous Status as an Employee terminates or the service of an Optionee who
      is
      a non-Employee Discretion terminates as a result of the Optionee’s Disability,
      the Optionee or his or her personal representative may exercise his or her
      Option within one hundred and eighty (180) days from the date of such
      termination (but in no event later than the expiration of the term of such
      Option as set forth in the Option Agreement), and only to the extent that the
      Optionee was entitled to exercise the Option on the date of such termination.
      If, on the date of such termination, the Optionee is not entitled to exercise
      his or her Option in respect of all of the Optioned Shares, the Shares covered
      by the unexerciseable portion of the Option shall revert to and again become
      available for issuance under the Plan. If, after such termination, the Optionee
      (or such personal representative) does not exercise his or her Option within
      the
      time specified herein, the Option shall terminate, and the Shares covered by
      the
      unexercised portion of such Option shall revert to and again become available
      for issuance under the Plan.

     

    
      
         

      

      
         

        
          

        

      

      
         

      

    

    (l) Death
      of Optionee Who is an Employee or Director.
      Subject
      to such exceptions as the Board or the Committee may specify in any applicable
      Option Agreement or from time to time determine, in the event of the death
      of an
      Optionee who is an Employee or a Director, the Option may be exercised, at
      any
      time within one hundred and eighty (180) days following the date of death (but
      in no event later than the expiration of the term of such Option), by the
      Optionee’s estate or by a person who acquired the right to exercise the Option
      by bequest or inheritance, and only to the extent the Optionee was entitled
      to
      exercise the Option on the date of death. If, on the date of death, the Optionee
      was not entitled to exercise his or her Option in respect of all of the Optioned
      Shares, the Shares covered by the unexerciseable portion of the Option shall
      revert to and again become available for issuance under the Plan. If, after
      such
      death, the Optionee’s estate or a person who acquired the right to exercise the
      Option by bequest or inheritance does not exercise the Option in respect of
      all
      of the Optioned Shares within the time specified herein, the Option shall
      terminate, and the Shares covered by the unexercised portion of such Option
      shall revert to and again become available for issuance under the
      Plan.

     

    (m) 
      Buyout Provisions.
      Any
      provision of this Plan or any Option Agreement to the contrary notwithstanding,
      subject to applicable laws and regulations, the Committee may cause; regardless
      of whether the Common Stock is then Publicly Traded or not Publicly Traded,
      any
      Option granted hereunder to be cancelled in consideration of a cash payment
      or
      alternative grant made to the holder of such cancelled Option equal in value
      to
      the excess of the aggregate Fair Market Value of the Common Stock subject to
      such cancelled Option over the aggregate exercise price of such cancelled
      Option. 

     

    7. COVENANTS
      OF THE COMPANY.

     

    (a) Reservation
      of Shares.
      During
      the terms of the Options, the Company shall keep available at all times and
      shall reserve the number of Shares required to satisfy such Options upon
      exercise thereof.

     

    (b) Regulatory
      Approvals.
      The
      Company shall seek to obtain from each regulatory commission or agency having
      jurisdiction over the Plan such authority as may be required to issue and sell
      Shares upon exercise of the Options; provided,
      however,
      that
      this undertaking shall not require the Company to register under the Securities
      Act the Plan, any Option or any Shares issued or issuable pursuant to any such
      Option. If, after reasonable efforts, the Company is unable to obtain from
      any
      such regulatory commission or agency the authority that counsel for the Company
      deems necessary for the lawful issuance and sale of Shares under the Plan,
      the
      Company shall be relieved from any liability for failure to issue and sell
      Shares upon exercise of such Option unless and until such authority is
      obtained.

     

    8. USE
      OF
      PROCEEDS FROM STOCK.

     

    Proceeds
      from the sale of Shares pursuant to Options shall constitute general funds
      of
      the Company.

     

    
      
         

      

      
         

        
          

        

      

      
         

      

    

     

    9. MISCELLANEOUS.

     

    (a) Acceleration
      of Vesting.
      The
      Committee shall have the power to accelerate the time at which an Option may
      first be exercised or the time during which an Option or any part thereof will
      Vest pursuant to Section 6(g), notwithstanding the provisions of any applicable
      Option Agreement stating the time at which it may first be exercised or the
      time
      during which it will Vest.

     

    (b) No
      Rights as Stockholder.
      Neither
      an Optionee nor any person to whom an Option is transferred under Section 6(f)
      shall be deemed to be the holder of, or to have any of the rights of a holder
      with respect to, any Shares subject to such Option including, but not limited
      to, rights to vote or to receive dividends unless and until such person has
      satisfied all requirements for exercise of the Option pursuant to its terms,
      the
      certificates evidencing such Shares have been issued and such person has become
      a record holder of such Shares.

     

    (c) No
      Right to Continue as Employee or Consultant.
      Nothing
      in the Plan or any instrument executed or Option granted pursuant to the Plan
      shall confer upon any Employee any right to continue in the employ of the
      Company or any Affiliate or shall affect the right of the Company or any
      Affiliate to terminate the employment of any Employee with or without cause.
      Nothing in the Plan or any instrument executed or Option granted pursuant to
      the
      Plan shall affect the right of the Company or any Affiliate to terminate any
      Consultant pursuant to the terms and provisions of the consulting agreement
      to
      which any such Consultant at the time is a party.

     

    (d) Date
      of Grant.
      The
      date of grant of an Option shall, for all purposes, be the date on which the
      Committee makes the determination granting such Option. Notice of the
      determination shall be given to each Optionee within a reasonable time after
      the
      date of such grant.

     

    (e) Rule
      16b-3.
      With
      respect to persons subject to Section 16 of the Exchange Act, transactions
      under
      the Plan are intended to comply with all applicable conditions of Rule 16b-3
      and
      with respect to such persons all transactions shall be subject to such
      conditions regardless of whether they are expressly set forth in the Plan or
      any
      applicable Option Agreement. To the extent any provision of the Plan or action
      by either the Board or the Committee fails to so comply, it shall not apply
      to
      such persons or their transactions and shall be deemed null and void, to the
      extent permitted by law and deemed advisable by the Committee.

     

    (f) Conditions
      Upon Exercise of Options.
      Notwithstanding any other provisions, Shares shall not be issued and Options
      shall not be exercised unless the exercise of such Option and the issuance
      and
      delivery of such Shares pursuant thereto shall comply with all relevant
      provisions of law, including, without limitation, the Securities Act, applicable
      state securities laws, the Exchange Act, the rules and regulations promulgated
      thereunder, and the requirements of any stock exchange (including NASDAQ) upon
      which the Shares may then be listed, and shall be further subject to the
      approval of counsel for the Company with respect to such
      compliance.

     

    (g) Payment
      of Taxes Upon Exercise of Options.
      The
      Committee may, in its discretion, condition the issuance and delivery of Shares
      following the exercise of an Option upon satisfactory arrangements having been
      made for the payment of all federal, state and local taxes that may be required
      to be withheld or paid by the Company or any Affiliate in connection with the
      exercise of any Option. These satisfactory arrangements may, at the discretion
      of the Committee, include in addition to the payment by the Optionee of all
      such
      federal, state and local taxes, the withholding by the Company of a portion
      of
      the Shares to be issued upon exercise of the Option having a Fair Market Value
      which is equal to the amount of all federal, state and local taxes that are
      required to be withheld or paid by the Company or any Affiliate in connection
      with the exercise of any Option.

     

    
      
         

      

      
         

        
          

        

      

      
         

      

    

    (h) Grants
      Exceeding Allotted Shares.
      If the
      Optioned Shares exceed, as of the date of a grant, the number of Shares that
      may
      be issued under the Plan, such Option shall be void with respect to such excess
      Optioned Shares, unless approval of an amendment sufficiently increasing the
      number of Shares subject to the Plan is timely obtained in accordance with
      the
      terms of the Plan.

     

    (i) Notice.
      Any
      written notice to the Company required by any of the provisions of the Plan
      shall be addressed to the Secretary of the Company and shall become effective
      when it is received. Any written notice to Optionees required by any provisions
      of the Plan shall be addressed to the Optionee at the address on file with
      the
      Company and shall become effective four (4) days after it is mailed by certified
      mail, postage prepaid to such address, or at the time of delivery if delivered
      sooner by messenger or overnight courier.

     

    10. ADJUSTMENTS
      UPON CHANGES IN CAPITALIZATION OR MERGER.

     

    (a) Changes
      in Capitalization.
      Subject
      to any required action by the stockholders of the Company, the maximum number
      of
      shares of Common Stock subject to the Plan, the maximum number of shares of
      Common Stock as to which Options may be granted to any Person in any calendar
      year, the number of shares of Common Stock covered by each outstanding Option
      and the number of shares of Common Stock that have been authorized for issuance
      under the Plan but as to which no Options have yet been granted or that have
      been returned to the Plan upon cancellation or expiration of an Option, as
      well
      as the price per share of Common Stock covered by each such outstanding Option,
      shall be proportionately adjusted for any increase or decrease in the number
      of
      issued shares of Common Stock resulting from a stock split, reverse stock split,
      stock dividend, combination or reclassification of the Common Stock, or any
      other increase or decrease in the number of issued shares of Common Stock
      effected without receipt of consideration by the Company; provided,
      however,
      that
      conversion of any convertible securities of the Company shall not be deemed
      to
      have been “effected without receipt of consideration.” Such adjustment shall be
      made by the Committee, whose determination in that respect shall be final,
      binding and conclusive. No issuance by the Company of shares of stock of any
      class, or securities convertible into shares of stock of any class, shall
      affect, and no adjustment by reason thereof shall be made with respect to,
      the
      number or exercise price of Optioned Shares.

     

    (b) Dissolution
      or Liquidation.
      In the
      event of the proposed dissolution or liquidation of the Company, each
      outstanding Option will terminate immediately prior to the consummation of
      such
      proposed action, unless otherwise provided by the Committee. The Committee
      may,
      in the exercise of its sole discretion in such instances, declare that any
      Option shall terminate as of a date fixed by the Committee and give each
      Optionee the right to exercise his or her Option as to all or any part of the
      Optioned Shares, including Shares as to which the Option would not otherwise
      be
      exercisable.

     

    
      
         

      

      
         

        
          

        

      

      
         

      

    

    (c) Merger
      or Asset Sale.
      In the
      event of a proposed sale of all or substantially all of the assets of the
      Company, or the merger, restructure, reorganization or consolidation of the
      Company with or into another entity or entities in which the stockholders of
      the
      Company receive cash or securities of another issuer, or any combination
      thereof, in exchange for their shares of Common Stock, each outstanding Option
      shall be assumed or an equivalent option shall be substituted by such successor
      entity or an Affiliate of such successor entity, unless the Committee
      determines, in the exercise of its sole discretion and in lieu of such
      assumption or substitution, that the Optionee shall have the right to exercise
      the Option as to all Optioned Shares, including Shares as to which the Option
      would not otherwise be vested. If the Committee makes an Option fully
      exercisable in lieu of assumption or substitution in the event of a merger,
      restructure, reorganization, consolidation or sale of assets, the Committee
      shall notify the Optionee that the Option shall be fully exercisable for a
      period of twenty (20) days from the date of such notice or such shorter period
      as the Committee may specify in the notice, and the Option will terminate upon
      the expiration of such period. For the purposes of this Section 10(c), the
      Option shall be considered assumed if, following the merger, restructure,
      reorganization, consolidation or sale of assets, the Option confers the right
      to
      purchase, for each Optioned Share immediately prior to the merger, restructure,
      reorganization, consolidation or sale of assets, the consideration (whether
      stock, cash, or other securities or property) received in the merger or sale
      of
      assets by holders of shares of Common Stock for each share of Common Stock
      held
      on the effective date of the consummation of the transaction (and if holders
      were offered a choice of consideration, the type of consideration chosen by
      the
      holders of a majority of the outstanding shares of Common Stock); provided,
      however,
      that if
      such consideration received in the merger, restructure, reorganization,
      consolidation or sale of assets was not solely common equity of the successor
      entity or its Affiliate, the Committee may provide for the consideration to
      be
      received upon the exercise of the Option, for each Optioned Share, to be solely
      common stock of the successor entity or its Affiliate equal in fair market
      value
      to the per share consideration received by holders of shares of Common Stock
      in
      the merger, restructure, reorganization, consolidation or sale of
      assets.

     

    11. AMENDMENT
      OF THE PLAN.

     

    (a) Amendments
      by the Committee.
      The
      Committee at any time, and from time to time, may amend the Plan; provided,
      however, that if required by Rule 16b-3, no amendment shall be made more than
      once every six months, other than to comport with changes in the Code, the
      Employee Retirement Income Security Act of 1974, as amended, or the rules and
      regulations promulgated thereunder. No amendment of the Plan shall materially
      impair the rights of any Optionee with respect to an Option granted prior to
      such amendment without the written consent of such Optionee.

     

    (b) Compliance
      with the Code and Rule 16b-3.
      It is
      expressly contemplated that the Committee may amend the Plan in any respect
      the
      Committee deems necessary or advisable to bring the Plan and/or Incentive Stock
      Options granted under it into compliance with the Code and with Rule
      16b-3.

     

    (c) Board
      Approval.
      Notwithstanding anything to the contrary, the approval of the Board shall be
      required for any amendment to Section 4(a) of the Plan.

     

    (d) Shareholder
      Approval.
      Any
      actions of the Committee or the Board to terminate, or from time to time amend,
      suspend or modify the Plan may be taken without the approval of the Company’s
      shareholders, but only to the extent that such shareholder approval is not
      required by applicable law or regulation, including Section 422 of the Code,
      and
      any applicable requirements of a stock exchange or self-regulatory
      organization.

     

    12. TERMINATION
      OR SUSPENSION OF THE PLAN.

     

    The
      Committee at any time may suspend or terminate the Plan or extend the
      termination date of the Plan. Unless sooner terminated, the Plan shall terminate
      on April 30, 2010. No Options may be granted under the Plan while the Plan
      is
      suspended or after it is terminated.

     

    
      
         

      

      
         

        
          

        

      

      
         

      

    

     

    13. EFFECTIVE
      DATE OF PLAN. 

     

    The
      effective date of the Plan shall be the date of its adoption by the Board;
      provided that no Incentive Stock Options shall be granted under the Plan unless
      it has been approved by a vote of the shareholders of the Company within twelve
      (12) months of the effective date.

     

    14. GOVERNING
      LAW.

     

    The
      Plan
      shall be interpreted, construed and administered in accordance with the laws
      of
      the State of Nevada, without giving effect to principles of conflict of laws
      which could result in the application of the laws of another
      jurisdiction.EXHIBIT 10.6

                            STOCK PURCHASE AGREEMENT

      STOCK PURCHASE AGREEMENT ("this Agreement") dated as of May 15, 2008 (the
"Effective Date"), by and between Heritage Asset Management , a Belize
corporation ("Purchaser"), and Superlattice Power, Inc., a Nevada corporation
(the "Seller") being the controlling stockholder of Zingo Telecom, Inc., a
Nevada corporation (herein "Zingo Telecom" or the "Company").

                                   WITNESSETH:

      WHEREAS, of the 75,000 outstanding shares of common stock, with no par
value, of the Company ("Zingo Telecom Common Stock"), Seller owns 75,000 shares
(100%) of Zingo Telecom Common Stock (the shares of Zingo Common Stock owned by
Seller are referred to as the "Shares"); and

         WHEREAS, Seller, in conjunction with the sale of the Shares to
Purchaser, would (1) sell, assign and transfer to Purchaser all receivables or
debt obligations of the Company owing to or held by Superlattice Power, Inc at
the Effective Date, and (2) sell, assign and transfer to Purchaser all shares of
M/S Zingo Bpo Services Pvt. Ltd. ("Zingo Bpo") held by Seller, all of the issued
and outstanding shares of Zingo Bpo being owned by Seller; and

      WHEREAS, the Seller desire to sell, and Purchaser desires to purchase, the
Shares pursuant to this Agreement.

      NOW, THEREFORE, IN CONSIDERATION OF THE PREMISES AND THE AGREEMENTS SET
FORTH HEREIN, IT IS AGREED AS FOLLOWS:

                                    ARTICLE I

                  REPRESENTATIONS AND WARRANTIES OF THE SELLER

      ss.1. Representations and Warranties of the Seller. The Seller represents
and warrants to, and agrees with, the Purchaser as follows:

      ss.1.1 Authority of Seller. This Agreement has been duly authorized and
executed by the Seller and constitutes the legal, valid and binding obligation
of the Seller, enforceable against the Seller in accordance with its terms.

      ss.1.2 Non-Contravention. The execution of this Agreement by the Seller
and the consummation of the purchase of the Shares contemplated hereby will not
(i) violate any provision of the Certificate of Incorporation or by-laws of the
Seller, (ii) violate any material court or administrative order, process,
judgment or decree to which the Seller, the Company or any of their affiliates
is a party or by which any of them (or any of their respective properties or
assets) is bound or (iii) to the knowledge of the management of the Seller,
violate any provision of, or result in the acceleration of or entitle any party
to accelerate (whether after notice or lapse of time or both) any obligation
under, or result in the creation or imposition of any material lien, charge,
pledge, security interest or other encumbrance upon the property of the Company
pursuant to any provision of, any mortgage, lien, lease, agreement, license, or
instrument to which the Company is a party, except for such violation or
violations (or acceleration or creation of encumbrance, as applicable) which
would not have a material adverse effect on the financial condition, business or
results of operations of the Company.

<PAGE>

      ss.1.3 Consent and Approvals. There are no authorizations, consents,
approvals or notices of any federal, state, county, local or foreign regulatory
body or official required to be obtained or given or waiting period required to
expire in order that this Agreement and the transactions contemplated hereby may
be consummated by the Seller.

      ss.1.4 Brokers. The Seller has not entered into any agreement with any
other party and is not responsible for claims by any other party for brokerage
or other commissions related to this Agreement or the transactions contemplated
hereby.

      ss.1.5 Litigation. No action, suit, proceeding or government investigation
is pending, or to the knowledge of the Seller, threatened which seeks to
question, delay or prevent the consummation of the transactions contemplated
hereby.

      ss.1.6 Ownership of the Shares. The Shares are owned by the Seller
beneficially and of record free and clear of all liens, encumbrances and claims,
and upon delivery of the certificates representing the Shares in accordance with
Section 3.1, the Purchaser will acquire valid and freely transferable title to
the Shares, free and clear of all liens, encumbrances, restrictions, equities
and claims.

      ss.1.7 Incorporation and Qualification. The Company was duly incorporated
and is validly existing and is in good standing under the laws of the State of
Nevada with full power and authority to own, lease and operate its properties
and assets and to carry on the business conducted by it as currently conducted.
The Company is in good standing as a foreign corporation and is duly qualified
to do business in every jurisdiction in which the ownership of its property or
the conduct of its business requires such qualification, except where the
failure to be so qualified would not have a material adverse effect on the
financial condition or business or results of operations of the Company.

      ss.1.8 Capital Stock. (i) the Shares are owned by the Seller beneficially
and of record are free and clear of all liens, encumbrances and claims, and upon
delivery of the certificates representing the Shares in accordance with Section
3.1, the Purchaser will acquire valid and freely transferable title to the
Shares, free and clear of all liens, encumbrances, restrictions, equities and
claims.

      ss.1.9 Subsidiaries. Other than as disclosed in the Company's filings with
the Securities and Exchange Commission (the "Company Reports") under the
Securities Exchange Act of 1934, as amended (the "Exchange Act"), the Company
does not own, directly or indirectly, any capital stock or other equity
securities of any corporation or have any direct or indirect equity or ownership
interest in any business other than the business conducted by it (the
"Business").

<PAGE>

      ss.1.10 Compliance with Regulatory Requirements. The Company has complied
with all applicable federal, state and local laws and regulations and all
applicable foreign laws and regulations relating to the Business, except, in
each case, to the extent that noncompliance would not have a material adverse
effect on the financial condition or business or results of operations of the
Company.

      ss.1.11 Litigation and Liabilities. There are (i) no actions, suits,
proceedings or governmental investigations whatsoever against the Company, at
law or in equity or before any court, governmental department, commission,
board, agency authority or instrumentality, domestic or foreign, which are
pending or, to the knowledge of the management of the Company, threatened; (ii)
the Company is not subject to any judgment, stipulation, order, decree or
agreement arising from any such action, suit, proceeding or investigation, and
(iii) no action, suit proceeding or government investigation is pending or, to
the knowledge of the management of the Company, threatened which seeks to
question, delay or prevent the consummation of the transactions contemplated
hereby.

      ss.1.12 Receivables. The accounts receivable reflected on the Balance
Sheet have arisen only in the ordinary course of business of the Company in
accordance with its normal credit policies.

      ss.1.13 Properties. The Company is not the owner of any real property.

      ss.1.14 Real Property Leases. The Company or Zingo Bpo is not a lessee of
any real property, except as disclosed in Schedule 1.14.

      ss.1.15 Inventory. The Company has no inventories, except as disclosed in
Company Reports.

      ss.1.16 Licenses and Registrations. The Company has all permits,
governmental licenses, registrations and approvals (collectively, "Approvals")
necessary to carry on its Business as presently conducted as required by law or
the rules and regulations of any federal, state, county or local association,
corporation or governmental agency, body, instrumentality or commission having
jurisdiction over it, except for such Approvals the lack of which would not have
a material adverse effect on the financial condition or business or results of
operations of the Company.

      ss.1.17 Major Contracts. Schedule 1.17 hereto sets forth every contract or
agreement, whether oral or written, to which the Company is a party which is
material to the business of the Company. With respect to all such contracts, and
except as set forth in Schedule 1.17, the Company is not in material breach
thereof or default thereunder and, to the knowledge of the management of the
Company, there does not exist under any such contract any event which, with the
giving of notice or the lapse of time, would constitute such a breach or
default, except for such breaches, defaults and events as to which requisite
waivers or consents have been obtained or which would not have a material
adverse effect on the financial condition or business or results of operations
of the Company.

<PAGE>

      ss.1.18 Trademarks and Patents. The Company has no trademarks or patents,
except as disclosed in Schedule 1.18.

      ss.1.19 Corporate Records. The Company has heretofore supplied to, made
available or caused to be made available, for the inspection by the Purchaser,
true and complete originals or copies of (i) the Certificates of Incorporation
and By-Laws of the Company, as amended or restated to the date of this
Agreement, and (ii) the minute books and stock records of the Company.

      ss.1.20 Labor Matters. The Company is not party to any labor union or
collective bargaining agreements, and the Company is in compliance with all
applicable laws respecting employment and employment practices, terms and
conditions of employment and wages and hours.

      ss.1.21 Compliance with ERISA. The Company has no employee benefit plans
in effect.

      ss.1.22 Absence of Material Adverse Changes. Since the date of the Balance
Sheet, there has been no material adverse change in the financial position,
results of operations, customer or supplier relations, assets or employees of
the Company from that reflected in the Balance Sheet.

      ss.1.23 Indebtedness. Other than as shown on the Balance Sheet, the
Company has incurred no (i) indebtedness for borrowed money or for the deferred
purchase price of property or services, (ii) indebtedness created or arising
under any conditional sale or other title retention agreement with respect to
property acquired by the Company (even though the rights and remedies of the
Seller or lender under such agreement in the event of default are limited to
repossession or sale of such property), (iii) obligations under leases which
shall have been or should be, in accordance with generally accepted accounting
principles, recorded as capital leases in respect of which the Company is liable
as lessee.

                                   ARTICLE II

                          REPRESENTATIONS OF PURCHASER

      ss.2 Representations and Warranties of the Purchaser. The Purchaser
represents and warrants to, and agrees with, the Seller as follows:

      ss.2.1 Incorporation and Authority. The Purchaser has been duly
incorporated, is validly existing and is in good standing under the laws of
Belize, has the full power and authority to enter into this Agreement and to
consummate the transactions herein contemplated and otherwise carry out its
obligations hereunder. This Agreement has been duly authorized, executed and
delivered by the Purchaser and constitutes the legal, valid and binding
obligation of the Purchaser, enforceable against the Purchaser in accordance
with its terms.

<PAGE>

      ss.2.2 Non-Contravention. The execution and delivery of this Agreement by
the Purchaser and the consummation of the purchase of the Shares and the
transactions contemplated hereby will not (i) violate any provision of the
certificate of incorporation or by-laws of the Purchaser, (ii) violate any
material court or administrative order, process, judgment or decree to which
either the Purchaser or its affiliates is a party or by which any of them (or
any of their respective properties or assets) is bound or (iii) to the knowledge
of the management of the Purchaser, violate any provision of, or result in the
acceleration of or entitle any party to accelerate (whether after notice or
lapse of time or both) any obligation under, or result in the acceleration of or
entitle any party to accelerate (whether after notice or lapse of time or both)
any obligation under, or result in the creation or imposition of any material
lien, charge, pledge, security interest or other encumbrance upon the property
of the Purchaser or its affiliates pursuant to any provision of, any mortgage,
lien, lease, agreement, license, or instrument, except for such violation or
violations (or acceleration or creation of encumbrance, as applicable) which
would not have a material adverse effect on the consummation of the transactions
contemplated hereby.

      ss.2.3 Consents and Approvals. There are no authorizations, consents,
approvals or notices of any federal, state, county, local or foreign regulatory
body or official required to be obtained or given or waiting period required to
expire in order that this Agreement and the transactions contemplated hereby may
be consummated by the Purchaser.

      ss.2.4 Brokers. The Purchaser has not entered into any agreement with any
other party and is not responsible for claims by any other party for brokerage
or other commissions related to this Agreement or the transactions contemplated
hereby.

      ss.2.5 Litigation. No action, suit, proceeding or government investigation
is pending or, to the knowledge of the Purchaser, threatened which seeks to
question, delay or prevent the consummation of the transactions contemplated
hereby.

      ss.2.6 Securities Act of 1933. The Purchaser is acquiring the Shares
solely for the purpose of investment and not with a view to, or for sale in
connection with, any distribution thereof. The Purchaser acknowledges that the
Shares are not registered under the Securities Act of 1933, as amended, and that
the Shares may not be transferred or sold except pursuant to the registration
provisions of such Act or pursuant to an applicable exemption therefrom and in
accordance with state securities laws and regulations as applicable. The
Purchaser has sufficient knowledge and experience in investing in and operating
businesses similar to the Company's so as to be able to evaluate the risks and
merits of its investment in the Company and it is able financially to bear the
risks thereof.

      ss.2.7 Separate Counsel. Purchaser represents and acknowledges that it has
not been represented by Jackson & Campbell, P.C. in connection with this
Agreement and has been advised by its own counsel.

<PAGE>

                                   ARTICLE III
                             SALE OF SHARES; CLOSING

      ss.3.1 Sale of Shares. Subject to the terms and conditions herein stated,
Seller agrees:

      (a) to sell, assign, transfer and deliver to Purchaser on the Closing
Date, and Purchaser agrees to purchase from Seller on the Closing Date, the
following Shares of Common Stock of Superlattice Power, Inc. and of Zingo Bpo
for the total purchase price set forth below:

      Seller                    Number of Shares         Total Purchase Price
------------------------        ----------------         --------------------
Superlattice Power, Inc.        75,000                   $215,000

M/S Zingo Bpo Services
Pvt.Ltd.
                       [All issued and outstanding shares]

      The certificates representing the Shares and the shares of Zingo Bpo shall
be duly endorsed in blank, or accompanied by stock powers duly executed in
blank, by the Seller transferring the same, with all necessary transfer tax and
other revenue stamps, acquired at the Seller's expense, affixed and cancelled;
and

      (b) Superlattice shall sell, assign and transfer to Purchaser all
receivables or debt obligations of the Company owing to or held by Superlattice
at the Effective Date.

      ss.3.2 Closing. The sale referred to in Section 3.1 shall take place at
10:00 A.M. at the offices of Seller, in Las Vegas Nevada, on May 15, 2008, or at
such other time and date (not later than May 30, 2008) as the parties hereto
shall by written instrument designate (the "Closing"). Such time and date are
herein referred to as the "Closing Date".

                                   ARTICLE IV
                            COVENANTS OF THE PARTIES

      ss.4.1 Conduct of Business of the Company. During the period from the date
of this Agreement to the Closing Date, Seller shall cause the Company to conduct
its operations only according to its ordinary and usual course of business and
to use its best efforts to preserve intact its business organization, keep
available the services of its officers and employees and maintain satisfactory
relationships with licensors, suppliers, distributors, clients and others having
business relationships with the Company. Prior to the Closing Date and except as
may be first approved by the Purchaser or as is otherwise permitted or required
by this Agreement, Seller will cause (a) the Company's Certificate of
Incorporation and By-Laws to be maintained in their respective forms as on the
date of this Agreement, (b) the Company to refrain from entering into any
contract or commitment except contracts in the ordinary course of business, and
(c) the Company to refrain from making any withdrawals from any of its bank
accounts other than in the ordinary course of business and from any change
affecting any bank, safe deposit or power of attorney arrangements of the
Company.

      ss.4.2 Exclusive Dealing. During the period from the date of this
Agreement to the Closing Date, Seller shall not, and shall cause the Company to
refrain from taking any action to, directly or indirectly, encourage, initiate
or engage in discussions or negotiations with, or provide any information to,
any corporation, partnership, person, or other entity or group, other than the
Purchaser, concerning any purchase of the Shares or any merger, sale of
substantial assets or similar transaction involving the Company.

<PAGE>

      ss.4.3 Review of the Company. Purchaser may, prior to the Closing Date,
through its representatives, review the properties, books and records of the
Company and its financial and legal condition as it deems necessary or advisable
to familiarize itself with such properties and other matters; such review shall
not, however, affect the representations and warranties made by Seller. The
Seller shall cause the Company to permit Purchaser and its representatives to
have, after the date of execution hereof, full access to the premises and to all
the books and records of the Company and to cause the officers of the Company to
furnish Purchaser with such financial and operating data and other information
with respect to the business and properties of the Company as Purchaser shall
from time to time reasonably request. In the event of termination of this
Agreement, Purchaser shall keep confidential any material information obtained
from Seller or the Company concerning the Company's properties, operations and
business (unless readily ascertainable from public or published information or
trade sources) until the same ceases to be material (or becomes so
ascertainable) and shall return to the Company all copies of any schedules,
statements, documents or other written information obtained in connection
therewith.

                                    ARTICLE V

                      CONDITIONS TO PURCHASER'S OBLIGATIONS

      ss.5 Conditions to Purchaser's Obligations. The purchase of the Shares by
Purchaser on the Closing Date is conditioned upon receipt by Purchaser of the
documents listed in Sections 5.1 through 5.5, evidenced by an Officer's
Certificate in the form of Exhibit B hereto, and compliance with Section 5.6.

      ss.5.1 No Material Adverse Change. Prior to the Closing Date, there shall
be no material adverse change in the assets or liabilities, the business or
condition, financial or otherwise, the results of operations, or prospects of
the Company, whether as a result of any legislative or regulatory change,
revocation of any license or rights to do business, fire, explosion, accident,
casualty, labor trouble, flood, drought, riot, storm, condemnation or act of God
or other public force or otherwise, and Seller shall have delivered to Purchaser
a certificate, dated the Closing Date, to such effect.

      ss.5.2 Truth of Representations and Warranties. The representations and
warranties of Seller contained in this Agreement or in any Schedule delivered
pursuant hereto shall be true and correct on and as of the Closing Date with the
same effect as though such representations and warranties had been made on and
as of such date, and Seller shall have delivered to Purchaser on the Closing
Date a certificate, dated the Closing Date, to such effect.

<PAGE>

      ss.5.3 Performance of Agreements. Each and all of the agreements of Seller
to be performed on or before the Closing Date pursuant to the terms hereof shall
have been duly performed, and Seller shall have delivered to Purchaser a
certificate, dated the Closing Date, to such effect.

      ss.5.4 No Litigation Threatened. No action or proceedings shall have been
instituted or, to the best knowledge, information and belief of Seller, shall
have been threatened before a court or other government body or by any public
authority to restrain or prohibit any of the transactions contemplated hereby,
and Seller shall have delivered to Purchaser a certificate, dated the Closing
Date, to such effect.

      ss.5.5 Assignment of Receivables. Seller shall executed and deliver to
Purchaser a Bill of Sale and Assignment in the form attached as Exhibit A
assigning and transferring to Purchaser all receivables or debt obligations of
the Company owing to or held by Hybrid at the Effective Date.

      ss.5.6 Proceedings. All proceedings to be taken in connection with the
transactions contemplated by this Agreement and all documents incident thereto
shall be satisfactory in form and substance to Purchaser and its counsel, and
Purchaser shall have received copies of all such documents and other evidences
as it or its counsel may reasonably request in order to establish the
consummation of such transactions and the taking of all proceedings in
connection therewith.

                                   ARTICLE VI
                       CONDITIONS TO SELLER'S OBLIGATIONS

      ss.6 Conditions to Seller's Obligations. The sale of the Shares by Seller
on the Closing Date is conditioned upon compliance by Purchaser with Section 6.1
and 6.2.

      ss.6.1 Truth of Representations and Warranties. The representations and
warranties of Purchaser contained in this Agreement shall be true and correct on
and as of the Closing Date with the same effect as though such representations
and warranties had been made on and as of such date.

      ss.6.2 Proceedings. All proceedings to be taken in connection with the
transactions contemplated by this Agreement and all documents incident thereto
shall be reasonably satisfactory in form and substance to Seller and their
counsel.

                                   ARTICLE VII

                     SURVIVAL OF REPRESENTATIONS; INDEMNITY

      ss.7.1 Survival of Representations. The respective representations and
warranties of Seller and Purchaser contained in this Agreement or in any
Schedule delivered pursuant hereto shall survive the purchase and sale of the
Shares contemplated hereby.

<PAGE>

      ss.7.2 Indemnification of Purchaser.

      (a) Subject to the limitations hereinafter set forth, Seller shall
indemnify and save Purchaser and each of its shareholders and affiliates,
harmless from, against, for and in respect of:

            (i) any and all damages, losses, settlement payments, obligations,
liabilities, claims, actions or causes of action, encumbrances and reasonable
costs and expenses suffered, sustained, incurred or required to be paid by any
indemnified party because of (A) the claims of any broker or finder engaged by
Seller; (B) the material untruth, inaccuracy or breach of any representation,
warranty, agreement or covenant of Seller contained in or made in connection
with this Agreement or any Schedule hereto; and

            (ii) all reasonable costs and expenses (including, without
limitation, attorney's fees, interest and penalties) incurred by any indemnified
party in connection with any action, suit, proceeding, demand, assessment or
judgment incident to any of the matters indemnified against in this Section 7.2.

      (b) The indemnification provided for in subparagraph (a)(i)(B) of this
Section shall relate to damages, losses, settlement payments, obligations,
liabilities, claims, actions or causes of action, encumbrances, and reasonable
costs and expenses in excess of One Thousand Dollars ($1,000), unless such
matter or item is provided for or reserved against in the Company's financial
statements described in Section 1.10; provided, however, that any such damages,
losses, settlement payments, obligations, liabilities, claims, actions or causes
of action, encumbrances and reasonable costs and expenses shall be net of any
undisclosed, tangible assets of the Corporation not set forth in the Balance
Sheet (excluding any revaluation of present assets), plus any tax benefit
enjoyed by the Purchaser or the Company because of the payment or accrual of any
amount giving rights to any claim for indemnification hereunder.

      ss.7.3 Indemnification of Seller.

      (a) Purchaser shall indemnify and save Seller harmless from, against, for
and in respect of:

            (i) any and all damages, losses, settlement payments, obligations,
liabilities, claims, actions or causes of action, encumbrances and reasonable
costs and expenses suffered, sustained, incurred or required to be paid by
Seller because of (A) the claims of any broker or finder engaged by Purchaser;
or (B) the untruth, inaccuracy or breach of any representation, warranty,
agreement or covenant of Purchaser contained in or made pursuant to this
Agreement; and

            (ii) all reasonable costs and expenses (including, without
limitation, attorney's fees, interest and penalties) incurred by Seller in
connection with any action, suit, proceeding, demand, assessment or judgment
incident to any of the matters indemnified against in this Section 7.3.

      (b) The indemnification provided for in subparagraph (a)(i)(B) of this
Section shall relate to damages, losses, settlement payments, obligations,
liabilities, claims, actions or causes of action, encumbrances, and reasonable
costs and expenses in excess of One Thousand Dollars ($1,000).

<PAGE>

      ss.7.4 Rules Regarding Indemnification

      (a) The obligations and liabilities of each indemnifying party hereunder
with respect to claims resulting from the assertion of liability by the other
party or third parties shall be subject to the following terms and conditions:

            (i) The indemnified party shall give prompt written notice to the
indemnifying party of any claim which might give rise to a claim by the
indemnified party against the indemnifying party based on their indemnity
agreements contained in Sections 7.2 and 7.3 hereof, stating the nature and
basis of said claims and the amounts thereof, to the extent known.

            (ii) In the event any such action, suit or proceeding is brought
against the indemnified party, with respect to which the indemnifying party may
have liability under the indemnity agreements contained in Sections 7.2 and 7.3
hereof, the action, suit or proceeding shall, upon the written acknowledgement
by the indemnifying party that it is obligated to indemnify under such indemnity
agreement, be defended (including all proceedings on appeal or for review which
counsel for the indemnified party shall deem appropriate) by the indemnifying
party. The indemnified party shall have the right to employ its own counsel in
any such case, but the fees and expenses of such counsel shall be at the
indemnified party's own expense unless (A) the employment of such counsel and
the payment of such fees and expenses both shall have been specifically
authorized by the indemnifying party in connection with the defense of such
action, suit or proceeding, or (B) such indemnified party shall have reasonably
concluded and specifically notified the indemnifying party that there may be
specific defense available to it which are different from or additional to those
available to the indemnifying party or that such action, suit or proceeding
involves or could have an effect upon matters beyond the scope of the indemnity
agreements contained in Sections 7.2 and 7.3 hereof, in any of which events the
indemnifying party, to the extent made necessary by such defense, shall not have
the right to direct the defense of such action, suit or proceeding on behalf of
the indemnified party. In such case only that portion of such fees and expenses
reasonably related to matters covered by the indemnity agreements contained in
Sections 7.3 and 7.4 hereof shall be borne by the indemnifying party. The
indemnified party shall be kept fully informed of such action, suit or
proceeding at all stages thereof whether or not it is so represented. The
indemnifying party shall make available to the indemnified party and its
attorneys and accountants all books and records of the indemnifying party
relating to such proceedings or litigation and the parties hereto agree to
render to each other such assistance as they may reasonably require of each
other in order to ensure the proper and adequate defense of any such action,
suit or proceeding.

      (b) The indemnified party shall not make any settlement of any claims
without the written consent of the indemnifying party, which consent shall not
be unreasonably withheld or delayed.

      (c) Except as herein expressly provided, the remedies provided in Sections
7.2 through 7.4 hereof shall be cumulative and shall not preclude assertion by
any party of any other rights or the seeking of any other rights or remedies
against any other party hereto.

<PAGE>

                                  ARTICLE VIII

                   FURTHER AGREEMENTS OF SELLER AND PURCHASER

      ss.8.1 Publicity. Seller and Purchaser shall cooperate with each other in
the development and distribution of all news releases and other public
information disclosures relating to the transactions contemplated by this
Agreement and any material transactions incident thereto. Neither Seller nor
Purchaser will promulgate any such release or make any other public disclosure
without the prior written consent of the other. This paragraph shall not,
however, restrict disclosure of information that a party's counsel deems
necessary to maintain compliance with and to prevent violation of applicable
federal or state law.

                                   ARTICLE IX

                                  MISCELLANEOUS

      ss.9.1 Expenses. The parties hereto shall pay all of their own expenses
relating to the transactions contemplated by this Agreement, including, without
limitation, the fees and expenses of their respective counsel and financial
advisers.

      ss.9.2 Governing Law. The interpretation and construction of this
Agreement, and all matters relating hereto, shall be governed by the laws of the
State of Nevada.

      ss.9.3 "Person" Defined. "Person" shall mean and include an individual, a
partnership, a joint venture, a corporation, a trust, an unincorporated
organization and a government or other department or agency thereof.

      ss.9.4 Captions. The Article and Section captions used herein are for
reference purposes only, and shall not in any way affect the meaning or
interpretation of this Agreement.

      ss.9.5 Notices. Any notice or other communications required or permitted
hereunder shall be sufficiently given if delivered in person or sent by telex or
by registered or certified main, postage prepaid, addressed as follows: If to
Purchaser, to 51A Dean Street, Belize City, Belize, Attention: Andrew Godfrey;
and, if to Seller, to Seller at 420 North Nellis, Suite A3-146, Las Vegas, NV
89142, or such other address as shall be furnished in writing by any such party,
and such notice or communication shall be deemed to have been given as of the
date so delivered, sent by telex or mailed.

      ss.9.6 Parties in Interest. This Agreement may not be transferred,
assigned, pledged or hypothecated by any party hereto, other than by operation
of law. This Agreement shall be binding upon and shall inure to the benefit of
the parties hereto and their respective heirs, executors, administrators,
successors and assigns.

      ss.9.7 Counterparts. This Agreement may be executed in two or more
counterparts, all of which taken together shall constitute one instrument.

      ss.9.8 Entire Agreement. This Agreement, including the other documents
referred to herein which form a part hereof, contains the entire understanding
of the parties hereto with respect to the subject matter contained herein and
therein. This Agreement supersedes all prior agreements and understandings
between the parties with respect to such subject matter.

      ss.9.9 Amendments. This Agreement may not be changed orally, but only by
an agreement in writing signed by Purchaser and Seller. Any provision of this
Agreement can be waived, amended, supplemented or modified by written agreement
of Purchaser and Seller.

<PAGE>

      ss.9.10 Severability. In case any provision in this Agreement shall be
held invalid, illegal or unenforceable, the validity, legality and
enforceability of the remaining provisions hereof will not in any way be
affected or impaired thereby.

      ss.9.11 Termination of Agreement. All parties hereto agree to use their
best efforts to fulfill the requirements of Articles V and VI as soon a
practicable. If any precondition to the completion of the transactions
contemplated hereby is not fulfilled on or prior to May 31, 2008, this Agreement
shall be null and void and have no further effect.

      IN WITNESS WHEREOF, the Purchaser has caused its corporate name to be
hereunto subscribed by its officer thereunto duly authorized, and Seller have
executed this Agreement, all as of the day and year first above written.

                                   PURCHASER:
                                   Heritage Asset Management

                                   By: /s/ R. Bandfield
                                       -----------------------------------------

                                   SELLER:
                                   Superlattice Power, INC.

                                   By: /s/ Holly Roseberry
                                       -----------------------------------------
                                   Title: Chief Executive Officer

<PAGE>

                                    EXHIBIT A
                           BILL OF SALE AND ASSIGNMENT

      This BILL OF SALE AND ASSIGNMENT, made as of the 15th day of May, 2008,
from Superlattice Power, Inc., a Nevada corporation (hereinafter referred to as
"Assignor"), to Heritage Asset Management, Inc. Belize corporation (hereinafter
referred to as "Assignee");

                                   WITNESSETH:

      WHEREAS, by Agreement dated as of May 15, 2008, between Assignor and
Assignee, Assignor agreed to convey to Assignee the assets of Assignor listed on
Exhibit A to said Agreement for the considerations set forth in said Agreement,
and agreed to execute and deliver to Assignee all instruments necessary or
convenient to convey such to Assignee; and

      WHEREAS, it is the desire of Assignor and Assignee that Assignor shall
execute and deliver this instrument to Assignee for the purpose of more
effectually selling, assigning, transferring, delivering and conveying to
Assignee Assignor's estates, rights, titles, interests, claims and demands in,
to and under the property and assets hereinafter described or referred to;

      NOW, THEREFORE, KNOW ALL MEN BY THESE PRESENTS THAT, for and in
consideration of the premises and other good and valuable considerations, the
receipt whereof is hereby acknowledged, and intending to be legally bound
hereby, Assignor has sold, assigned, transferred, conveyed, delivered and set
over, and by these presents does hereby sell, assign, transfer, convey, deliver
and set over to Assignee, its successors and assigns, forever, all estates,
rights, titles, interests, claims and demands of Assignor in and to the assets
of Assignor listed in Exhibit A attached hereto and made a part hereof.

      Nothing in this Bill of Sale and Assignment contained shall be construed
as an attempt hereby to assign any contract, claim, demand or right which is
nonassignable or which an attempt to assign would in any way impair, or as an
attempt to transfer any property, right or interest in case such transfer would
be invalid for any cause, but Assignor covenants and agrees to hold the same in
trust for the sole use and benefit of Assignee and to account to Assignee
therefore, and to take any such steps as may be in Assignor's power to validate
the transfer of any property, right or interest and the assignment of any such
contract, claim, demand or right not now transferable or assignable.

      In order, however, that the full value of every such property, contract,
claim, demand or right may be realized by and for the benefit of Assignee, its
successors and assigns, Assignor covenants and agrees with Assignee that
Assignor, its successor or successors, will at the request or under the
direction of Assignee, in the name of Assignee or otherwise as Assignee shall
specify and as shall be provided by law, take all such action and do or cause to
be done all such things as shall in the opinion of Assignee be necessary or
proper to enforce every such contract, claim, demand or right and to facilitate
the collection of the money due and payable and to grow due and payable in and
under every such contract and in respect of such claim, demand or right; and
Assignor does hereby covenant to pay and deliver to Assignee, its successors and
assigns, all money or other things of value collected and paid to Assignor or to
its successor or successors in respect of every such contract, claim, demand or
right; Assignee by its acceptance hereof agrees that all costs and expenses of
all actions so taken and of all things so done or caused to be done at the
request of Assignee shall be borne and paid by Assignee and that Assignee will
hold harmless Assignor from any claims which may be made against Assignor for
anything that it shall do or cause to be done at the request of Assignee in
respect of any such contract, claim, demand or right.

<PAGE>

      Assignor does hereby constitute and appoint Assignee, its successors and
assigns, Assignor's true and lawful attorney or attorneys, with full power of
substitution, for it and in its name, place and stead or otherwise, but on
behalf of and for the benefit of Assignee, its successors and assigns, to demand
and receive from time to time an and all property and assets, real, personal and
mixed, tangible and intangible, hereby sold, assigned, transferred, conveyed and
set over, or intended so to be, and to give receipts and releases for and in
respect of the same and any part thereof, and from time to time to institute and
prosecute in the name of Assignor or otherwise, but at the expense and for the
benefit of Assignee, its successors and assigns, any and all proceedings at law,
in equity or otherwise, which Assignee, its successors or assigns, may deem
proper in order to collect, assert or enforce any claims, rights or title of any
kind in and to the properties, assets and business hereby sold, assigned,
transferred, conveyed and set over, or intended so to be, and to defend and
compromise any and all actions, suits or proceedings in respect of any of said
properties, assets, and business, and to do any and all such acts and things in
relation thereto as Assignee, its successors or assigns, shall deem advisable;
Assignor hereby declaring that the appointment hereby made and the powers hereby
granted are coupled with an interest and are and shall be irrevocable by
Assignor in any manner or for any reason.

      Assignor does hereby covenant and agree with Assignee, its successors and
assigns, that Assignor will do, execute, acknowledge and deliver or cause to be
done, executed, acknowledged or delivered to Assignee, its successors and
assigns, any and all such further deeds, acts, transfers, assignments,
instruments, conveyances, powers of attorney and assurances, as Assignee may
demand for the better assuring, conveying and confirming unto Assignee, its
successors and assigns, all and singular the properties, assets and business
hereby sold, assigned, transferred, conveyed and set over.

      In case for any reason Assignee shall not be authorized or qualified to
receive an specific property, contract, claim, demand or right owned by Assignor
and hereby sold, assigned, transferred, conveyed and set over, or intended so to
be, Assignor further covenants to execute and deliver appropriate deeds, acts,
transfers, assignments, instruments and conveyances of any such property, claim,
contract, demand or right now owned by Assignor when and as Assignee shall be
authorized or qualified to receive the same.

      This Bill of Sale and Assignment and the covenants and agreements herein
contained shall be binding upon Assignor, its successors and assigns.

      IN WITNESS WHEREOF, Assignor has executed this Bill of Sale and Assignment
by its officer hereunto duly authorized as of the day and year first above set
forth.

                                   Superlattice Power, INC.
                                   By: _____________________

                    Exhibit A to Bill of Sale and Assignment

All receivables or debt obligations of Zingo Telecom, Inc. owing to or held by
Superlattice Power, Inc. at May 31, 2008: Approximately _______________.

<PAGE>

                                    EXHIBIT B
                              OFFICER'S CERTIFICATE

      The undersigned, Holly A. Roseberry, President of Superlattice Power,
Inc., a Nevada corporation (the "Company"), pursuant to the Stock Purchase
Agreement, dated May 15, 2008 (the "Stock Purchase Agreement"), by and among
Heritage Asset Management, as Purchaser, and Superlattice Power, Inc., as
Seller, hereby certifies that:

      1. She is the duly appointed President of the Company.

      2. The representations and warranties made with respect to the Company and
Zingo Telecom, Inc., a Nevada corporation ("Zingo Telecom"), in Article I of the
Stock Purchase Agreement are true and correct in all material respects as of the
date of this Officer's Certificate.

      3. As of the date hereof, the Company has satisfied and duly performed all
of the conditions and obligations specified in Stock Purchase Agreement to be
satisfied on or prior to the Closing Date (as defined in the Stock Purchase
Agreement), or such conditions and obligations have been waived.

      4. There has been no material adverse change in the assets or liabilities,
business or condition, financial or otherwise, the results of operations, or
prospects of Zingo since July 31, 2007, the date of Zingo Telecom's most recent
audited financial statements delivered to the Purchaser.

      5. No action or proceedings shall have been instituted or, to the best
knowledge, information and belief of Superlattice, shall have been threatened
before a court or other government body or by any public authority to restrain
or prohibit any of the transactions contemplated by the Stock Purchase
Agreement.

<PAGE>

      IN WITNESS WHEREOF, the undersigned has executed this Officer's
Certificate as of the 15th day of May, 2008.

                                                        ________________________
                                                        Holly A. Roseberry
                                                        President

                                  SCHEDULE 1.14
                                Zingo Bpo Leases

M/S Zingo Bpo Services Pvt. Ltd. has a lease at:

#19, 1st Floor, 4th Main,
Chikkadugodi New Extension,
Tavarekere Main Road,
Bangalore - 560081

Term: 7 years

Rent: 1 Lakh per month

                                  SCHEDULE 1.17
                            Zingo Material Contracts

Various contracts with Global Crossing Bandwith.

                                  SCHEDULE 1.18
                            Zingo Patents, Trademarks

Serial Nos. 78691959 ZINGOTEL
            78691653 ZINGO
            78669981 ZINGO TELECOM

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