Document:

Exhibit 10.1

                  INVESTools To Restate Prior Period Financial
          Results for Non-Cash Adjustment Related to Timing of Revenue
        Recognition, Cash Increases to Over $26 Million at Year End 2004

    SALT LAKE CITY--(BUSINESS WIRE)--Feb. 18, 2005--INVESTools Inc.
(AMEX:IED), the market leader in fulfilling the lifelong education
needs of self-directed investors, today announced that it will restate
its previously issued financial statements filed on Form 10-K for the
years ended December 31, 2002, and 2003 and filed on Form 10-Q for the
quarterly periods ended March 31, 2004, June 30, 2004 and September
30, 2004. The determination to restate prior period financial
statements is based on preliminary results of an ongoing review of
revenue recognition policies by the Company.
    The timing issues identified relate to the period over which the
Company recognizes revenue for services rendered to our students. The
result of this is that some previously recognized revenues will be
deferred with a corresponding decrease in revenue and increase in net
loss in such periods. There is no evidence of fraudulent behavior.
There will be no impact on cash receipts or reported cash balances in
any of the prior periods affected by the restatement.
    Management of the Company, in consultation with the Audit
Committee, and its independent registered public accounting firm,
KPMG, concluded on February 17, 2005, that the previously issued
financial statements should not be relied upon. The Company and the
Audit Committee have discussed with KPMG the matters affecting the
restatement.
    "INVESTools is in the early stages of reviewing our revenue
recognition policies and is therefore not in the position at this time
to provide an estimate of the effect on prior period revenues and
deferred revenues," said Lee K. Barba, Chairman and Chief Executive
Officer of INVESTools. Mr. Barba added, "We want to emphasize that the
issues being reviewed relate to the timing of revenue recognition and
do not relate to the validity of any of the revenues from product
sales, the cash balances of the Company, or any fraudulent behavior.
Sales of our advanced investor education products continue to exceed
our expectations. We also have successfully expanded our student
acquisition strategies with several of our current partners and with
the recently launched INVESTools branded product line."
    The Company will report that its balance of cash, marketable
securities and restricted cash at December 31, 2004 was in excess of
$26 million, up from $21 million at September 30, 2004, resulting from
continued strong operations, including sales of its advanced investor
education products. Such balances are before the cash payment of $7.9
million in January 2005 to acquire Prophet Financial Systems.
    In order to complete its review and allow KPMG to audit the
restated numbers, the Company expects to release fourth quarter and
fiscal year 2004 earnings by March 16, 2005.

    Conference Call Information

    In conjunction with this release, a conference call will be held
to discuss the restatement at 9:00 a.m. EST / 8:00 a.m. CST / 7:00
a.m. MST / 6:00 a.m. PST today. Access information follows:

        Telephone (Live):
        Domestic - 800-967-7140
        International - 719-457-2629

        Telephone (Replay - 7 Days)
        Domestic - 888-203-1112
        International - 719-457-0820
        Passcode - 9324397

        Webcast (Live, Replay - 90 Days):
        Cut and paste the following link into your Web browser:
        https://cis.premconf.com/sc/scw.dll/usr?cid=vlllrsdwxclvdzxlc

    Please allow extra time prior to the call to visit the site and to
download the streaming media software required to listen to the
Internet broadcast. The online archive of the broadcast will be
available within two hours following completion of the live call.

    About INVESTools Inc.

    INVESTools Inc. is a global leader in investor education. The
Company offers a full range of investor education products and
services that provide lifelong learning in a variety of delivery
formats, including instructor-led workshops, "at home" study programs,
personal training sessions and through the Web. More than 134,000
investors around the world have graduated from INVESTools investor
education programs. Visit the Company's corporate Web site at
http://www.investools.com for more information regarding the
INVESTools Method.

    All statements in this press release that are not historical are
forward-looking statements within the meaning of Section 21E of the
Securities Exchange Act of 1934. Such forward-looking statements may
be identified by words such as "believe", "intend," "expect", "may",
"could", "would", "will", "should", "plan", "project", "contemplate",
"anticipate", or similar statements. Because these statements reflect
the Company's current views concerning future events, these
forward-looking statements are subject to risks and uncertainties. The
Company has made every reasonable effort to ensure that the
information and assumptions on which these statements and projections
are based are current, reasonable, and complete. However, a variety of
factors could cause actual results to differ materially from the
projections, anticipated results or other expectations expressed in
this release, including, without limitation, the timing and extent of
the restatement of prior period financial statements as referenced
herein, the ability to successfully integrate acquired and potential
additional operating companies; demand for the Company's products and
services; the Company's ability to compete effectively and adjust to
rapidly changing market dynamics; the uncertainties associated with
governmental regulation; and other factors detailed from time to time
in the SEC reports of INVESTools Inc. The Company assumes no
obligation to publicly update or revise any forward-looking statements
made herein or any other forward-looking statements made by the
Company, whether as a result of new information, future events, or
otherwise.

    CONTACT: INVESTools Inc.
             Ida Kane, 801-724-6913
             ida.kane@investools.comExhibit 10.52

AMENDMENT NO. 2 TO CREDIT AGREEMENT

                THIS AMENDMENT NO. 2 (this “Amendment”) dated as of December 31, 2004 to the CREDIT AGREEMENT dated March 12, 2003, as amended by the Amendment No. 1 to Credit Agreement dated December 31, 2003
(collectively, the “Credit Agreement”), is by and among ARIAD Pharmaceuticals, Inc., a Delaware corporation, ARIAD Corporation, a
Delaware corporation, and ARIAD Gene Therapeutics, Inc., a Delaware corporation (hereinafter sometimes
referred to collectively as the “Borrowers”) and Citizens Bank of Massachusetts, a Massachusetts bank (the “Lender”). All capitalized terms not defined herein but defined in the Credit Agreement shall have the
meanings given to such terms in the Credit Agreement.

                WHEREAS, the Borrowers and the Lender have agreed to certain modifications to the Credit Agreement as set
forth herein.

                NOW, THEREFORE, in consideration of the mutual promises and covenants set forth herein, the Borrowers and the Lender
hereby agree that the Credit Agreement is amended as follows:

                1.      Amendment to Subsection 2.1(a).   Subsection 2.1(a) of the Credit Agreement is hereby deleted in its entirety and replaced with
the following:

                         2.1  General.

	 

	 	                    (a) Subject
to the terms and conditions hereof, the Lender agrees to make a loan (the “Loan”) to the Borrowers on the Closing Date in the principal amount of Nine Million Five Hundred
Seventy-Five Thousand and 00/100 Dollars ($9,575,000.00). The principal amount of the Loan may from
time to time be advanced as or converted to (i) LIBOR Loans, (ii) Prime Rate Loans or (iii) a combination
thereof, as determined by the Borrowers and notified to the Lender in accordance with subsections
2.2 and 2.8.

	 
	
                             2.
             Amendment to Subsection 2.5.   Subsection 2.5 of the Credit Agreement is hereby deleted in its entirety and replaced with the following:

	 

	 	                         2.5           Payment of Term Loan.   The Borrowers hereby unconditionally promise to pay to the order of the Lender the principal amount
of the Loan in thirty-eight monthly installments of One Hundred Sixty Thousand and 00/100 Dollars
($160,000.00) commencing on January 31, 2005, and continuing on the last day of each consecutive
month thereafter until the Maturity Date. The Borrowers hereby further agree to pay interest
on the unpaid principal balance of the Loan, in arrears, on each Interest Payment Date; provided,
however, any such interest accruing at the Late Rate shall be due and payable on demand. On the Maturity
Date (or such earlier date on which the Loan becomes due and payable pursuant to subsection 7.1),
the entire remaining outstanding balance of the Loan (including, without limitation, all unpaid principal,
all accrued but unpaid interest and all unpaid fees, charges, costs and expenses) shall be immediately
due and payable in full.

	

	
                 3.         Amendment to Subsection 5.11.    Subsection 5.11 of the Credit Agreement is hereby amended by adding the following paragraph to the
end of said Subsection 5.11:

	 

	 	                 Notwithstanding
the foregoing, the Lender hereby waives the foregoing requirements of this subsection 5.11 in connection
with the formation of the Foreign Subsidiary known as ARIAD Pharma S.A. provided the Borrowers remain
in compliance with the following requirements:
		 
	 	                 (a)
The initial capitalization of ARIAD Pharma S.A. shall not exceed 60,000 euros.
		 
	 	                 (b)
The Borrowers shall not advance more than 25,000 euros per year to fund the operations of ARIAD Pharma
S.A.

	 
	
                 4.         Amendment to Subsection 5.13.   Subsection 5.13 of the Credit Agreement is hereby deleted in its entirety and replaced with
the following:

                              5.13    Cash, Cash Equivalents, Marketable Securities and Investments. 

	 

	 	               (a)           During the term of this Agreement,
the Borrowers shall maintain, as evidenced on their consolidated balance sheet, not less than Thirteen
Million and 00/100 Dollars ($13,000,000.00) in Unrestricted Cash, unrestricted Cash Equivalents,
and unrestricted marketable securities (the “Liquid Assets”).
		 
	 	                (b)           Not less than Eighty-Five Percent
(85%) of the Borrowers’ total Liquid Assets shall be invested through and held by either Citizens
Investment Management Services, a unit of the Lender which provides financial management services
(“CIMS”) or the Treasury Desk, in investments which are consistent with the Borrowers’ current
investment policy, a copy of which is attached hereto as Exhibit D, all of such investments to be in book entry form (each singly, a “Treasury Investment” and collectively, the “Treasury Investments”). Notwithstanding the foregoing, in no event shall the Borrowers be required to invest more
than Seventeen Million and 00/100 Dollars ($17,000,000.00) with CIMS and the Treasury Desk, collectively,
during the Term of this Agreement.
		 
	 	                 (c)           To liquidate a Treasury Investment,
the Borrowers shall, not less than two (2) Business Days prior to the maturity of such Treasury Investments,
provide written instructions to the Lender via facsimile transmission regarding such Treasury Investment
in the form attached hereto as Exhibit E (the “Treasury Investment Instructions”). The Treasury Investment Instructions shall contain, in addition to standard instructions,
a representation and warranty that the execution of the requested instructions shall not cause a
breach of any of the covenants contained in this Agreement.

	 
	
               5.
             Amendment to Appendix A to the Credit Agreement. The text of each of the following definitions contained in Appendix A of the Credit Agreement is hereby deleted in its entirety and replaced with the following:

                                “Closing Date”:  the date on which the conditions precedent set forth in Section 3 shall be satisfied or waived, except
that with respect to Amendment No. 2 to Credit Agreement 

	

2

	
dated December 31, 2004 and the Second Amended and Restated Term Note delivered in connection therewith,
the Closing Date shall be December 31, 2004.

                             “Interest Payment Date”:

	 

	 	                 (a)           as for any Prime Rate Loans, the
last day of each calendar month, commencing in January, 2005;
		 
	 	                 (b)           as for any LIBOR Loan having an
Interest Period of three (3) months or less, the last day of such Interest Period; and
		 
	 	                 (c)           as for any LIBOR Loan having an
Interest Period longer than three months, each day which is three (3) months, or a whole multiple
thereof, after the first day of such Interest Period and the last day of such Interest Period.

	 
	
                             “Maturity Date”: March 31, 2008.

                 6.          Amendment to Appendix A to Exhibit B to the Credit Agreement.   Appendix A to Exhibit B of the Credit Agreement is hereby deleted in its entirety and replaced with the attached Appendix A.

                 7.          Amendment to Subsection 6.10.    Subsection 6.10 of the Credit Agreement is hereby amended by adding the following Subsection 6.10(d)
thereto:

                                (d)
the initial capitalization of ARIAD Pharma S.A. in an amount not to exceed 60,000 euros and loans,
extensions of credit, capital contributions, advances and other forms of investment of up to, but
not exceeding, 25,000 euros per year to ARIAD Pharma S.A. to fund operations.

                 8.          Amendment to Master Disclosure Schedule.   The Master Disclosure Schedule attached to the Credit Agreement is hereby deleted in its entirety and replaced with the attached
Master Disclosure Schedule.

                 9           Credit Extension and Amendment Fee.   The Borrowers hereby agree to pay to the Lender a fee of $7,500.00 in consideration of the Lender
entering into this Amendment.

                 10.        No Further Amendments.   Except as amended hereby, all other provisions of the Credit Agreement shall remain in full force
and effect. After the effective date hereof, all references in the Credit Agreement and other Financing
Documents shall be deemed to refer to the Credit Agreement as amended hereby, representing the entire
expression of the parties with respect to the subject matter hereof on the date this Amendment is
executed. 

                11.
       Ratification of Financing Documents.   By signing below, the Borrowers ratify and affirm the terms of the Credit Agreement (as amended
hereby), the Note, the Security Agreements and all other Financing Documents executed in connection
with any of the foregoing, and confirm and represent that each remains in full force and effect and
that no default or event of default has occurred thereunder (except such defaults or events of default
as have been waived in writing by the 

	

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Lender on or before the date hereof or such defaults or events of default as the Borrowers have requested,
in writing prior to the date hereof, the Lender to waive).

                12.
          Governing Law.   This Amendment shall be governed in all respects by the laws of the Commonwealth of Massachusetts
without regard to any conflicts of laws principles.

                 13.           Descriptive Headings.    Descriptive headings are for convenience only and will not control or affect the meaning or
construction of any provisions of this Amendment.

                 14.           Counterparts.   This Amendment may be executed in any number of identical counterparts, each of which will constitute
an original but all of which when taken together will constitute but one instrument.

                 15.           Severability.   In the event one or more of the provisions of this Amendment should, for any reason, be held
to be invalid, illegal or unenforceable in any respect, such invalidity, illegality, or unenforceability
shall not affect any other provisions of this Amendment, and this Amendment shall be construed as
if such invalid, illegal or unenforceable provision had never been contained herein.

                WITNESS
our hands and seals as of the date set forth above.

	 

	WITNESS AS TO BORROWERS:	ARIAD PHARMACEUTICALS, INC.
	 	 
	 	 
	/s/  Dain K. Waters	By: 	/s/  Edward M. Fitzgerald
	—————————————	 	—————————————————
	Name: Dain K. Waters	        Name:       Edward M. Fitzgerald
	 	        Title:         Senior Vice President and
	 	                          Chief Financial Officer
	 	 
	 	 
	 	ARIAD CORPORATION
	 	 
	 	 
	 	By: 	/s/  Edward M. Fitzgerald
	 	 	—————————————————
	 	        Name:       Edward M. Fitzgerald
	 	        Title:         Vice President and
	 	                          Chief Financial Officer

	

4

	 	ARIAD GENE THERAPEUTICS, INC.
	 	 
	 	 
	 	By: 	 /s/  Harvey J. Berger
	 	 	————————————————
	 	        Name:       Harvey J. Berger, M.D. 
	 	        Title:         Chief Executive Officer
	 	 
	 	 
	WITNESS AS TO LENDER:	CITIZENS BANK OF MASSACHUSETTS
	 	 
	 	 
	/s/  David P. O’Connell	By:	/s/  R. Scott Haskell
	—————————————	 	————————————————
	Name: 	        R. Scott Haskell, Vice President

	

5

	EXHIBIT D

ARIAD Pharmaceuticals, Inc.

Statement of Investment Policy for the Company’s Short-Term Investment Portfolio

Approved by the ARIAD Board of Directors on December 16, 2003

PURPOSE:

To establish a policy for the regular investment of surplus Company funds which are not needed to meet
current operating cash requirements.

POLICY OBJECTIVES:

The primary objective of this Investment Policy is to establish guidelines to govern the management
of the Company’s short-term investment portfolio consistent with the following objectives:

1)      Preserve capital

2)      Maintain liquidity to meet Company operating cash flow requirements

3)      Maximize return, subject to these investment guidelines and the Company’s tax situation

RESPONSIBILITIES:

It is the responsibility of the Board of Directors to adopt this policy. The Chief Executive Officer
or Chief Financial Officer shall have responsibility to implement this Policy, shall monitor compliance
both internally and by outside money managers, and shall be the only officers authorized to make
deposits into or withdrawals from the Company’s short-term investment accounts. The Chief Executive
Officer or Chief Financial Officer may delegate day-to-day transaction initiation within the Company
short-term investment portfolio to the Corporate Controller.

POLICY APPLICABILITY:

This Investment Policy applies to the total of all Company short-term investments, including all sums
held as investable cash, money market accounts, money market funds, and short-term marketable securities.
This Investment Policy does not apply to cash held in operating accounts or maintained as compensating
balances for credit facilities.

INVESTMENT GUIDELINES:

General

The Company’s short-term investment portfolio should be structured to match the needs of the Company’s
current financial situation. In managing and structuring its short-term investment portfolio, management
will consider the projections of operating cash flow, updated periodically, and ensure liquidity
requirements are satisfied. Potential liquidity requirements must be considered to minimize unnecessary
early liquidation of investments or borrowing. The trade-off between liquidity and yield must be
carefully considered when structuring the portfolio.

Maturity

Maturities of individual investments shall not exceed 36 months from the date of trade settlement.

Liquidity

The Company’s short-term investment portfolio shall consist of money market funds and liquid securities
that regularly trade in a secondary market under normal conditions. The portfolio shall be structured
so that securities mature as needed to meet anticipated Company operating cash flow and liquidity
needs. 

	

6

	Credit Quality
  No investment may be rated lower than the minimum credit rating of A for bonds, A1/P1 for commercial
paper, and MIG- l/SP-1 for municipal securities.

Currency

All investments must be denominated in US dollars, Eurodollars or hedged back to US dollars. The only
non-US dollar investments held will be the result of specific hedging caused by foreign exchange
exposure.

Safety

Investments will be made in the highest quality instruments to ensure the safety of the investments.
Each instrument must meet minimum credit ratings outlined in this policy. 

Diversification                                                                                                                                

	 

		•	No single security in the portfolio may be larger than the greater of $5 million or 5% of the total
investment portfolio (excluding investments in obligations of the US government and its agencies,
money market accounts with immediate liquidity, diversified money market funds, and time deposits
with approved banks). 
			 
		•	Time deposits of approved banks may be purchased with maturities of 90 days or less and are subject
to the limits shown below. Approved banks consist of the largest 200 banks as ranked by assets with
rating of A or better.
			 

		•	AAA Bank:                               $5
million
		•	AA Bank:                                  $3
million
		•	A Bank:                                     $1
million
			 

		•	No single municipal security may exceed $2 million
			 
		•	Securities over 1 year in maturity must be rated AA or better 
			 
		•	No single institution rated less than AAA (other than the US government or its agencies) may back or
guarantee more than $5 million of the total investment portfolio 
			 
		•	Institutional money market funds and bond funds must b managed by major bank trust department portfolio
managers, major brokerage houses, or major institutional fund advisor.

	 
	
Allowable Instruments

The following are the only types of securities authorized for investment:

	 

	•	US Treasury securities
		 
	•	Federal agency securities 
		 
	•	Corporate securities, including commercial paper, corporate bonds, medium-term notes, variable rate
demand obligations, tender option bonds, and similar instruments
		 
	•	Diversified money market funds with daily liquidity option or money market accounts with immediate
liquidity
		 
	•	Banker’s acceptances, certificates of deposit, time deposits of approved institutions
		 
	•	Auction rate securities
		 
	•	Municipal securities, including revenue, tax, general obligation, and similar instruments
		 
	•	Asset-backed securities which are senior and collateralized by either credit card receivables or auto
loans

	 
	
Downgrade Policy

	

7

	Any security with over six months remaining to maturity that drops to A or below will require the Chief
Executive Officer’s or Chief Financial Officer’s approval to continue to hold in the portfolio.
  Securities or investments that no longer meet the criteria of this policy should be sold or exchanged
when market conditions permit realization of reasonable value.

Exceptions

In limited or unusual circumstances, only the Chief Executive Officer or the Chief Financial Officer
may approve exceptions to this policy.

	

8

	
EXHIBIT E

[ARIAD Pharmaceuticals, Inc. Letterhead]

Date

Mr. Scott Haskell

Mr. William Clossey

Technology Banking Division

Citizens Bank

53 State St. MBS830

Boston, MA 02110

1.     Re:  Treasury Investment Instructions

Dear Scott & Will:

[Provide investment instructions]

Warranty & Representation:

ARIAD Pharmaceuticals, Inc. (“ARIAD”) hereby warrants and represents that it will remain
in compliance with all of ARIAD’s covenants in the Credit Agreement dated March 12, 2003, as
amended (the “Credit Agreement”) between Citizens Bank of Massachusetts and ARIAD, and
no Event of Default exists or will exist under the Credit Agreement, after execution of the above
mentioned investment instructions.

Sincerely,

[ARIAD officer signature]

	

9

	
CREDIT AGREEMENT

(the “Agreement”)

by and between

CITIZENS BANK OF MASSACHUSETTS
(the “Lender”)

and

ARIAD PHARMACEUTICALS, INC., 

ARIAD CORPORATION and ARIAD GENE THERAPEUTICS, INC.
(each individually, a “Borrower” and collectively, the “Borrowers”)

MASTER DISCLOSURE SCHEDULE

                 The Borrowers, jointly and severally, represent and warrant to the Lender that the statements contained
in Section 4 of the Agreement are true, correct and complete as of the date of the Agreement, except
as set forth in this Master Disclosure Schedule (as the same may be supplemented, from time to time,
the “Master Disclosure Schedule”). The Master Disclosure Schedule is arranged in sections corresponding to the lettered and numbered
sections contained in Section 4 of the Agreement.

	 

		4.6	No exceptions except ongoing litigation as a plaintiff against Eli Lilly and Company as described in
ARIAD Pharmaceuticals, Inc.’s Form 10-Q for the fiscal quarter ended June 30, 2004, filed on
August 4, 2004.
		 	 
		4.15	ARIAD Pharmaceuticals, Inc. has the following subsidiaries:
		 	 

	

                                                
ARIAD Corporation (100% owned)

                                                
ARIAD Gene Therapeutics, Inc. (80% owned)

                                                
ARIAD Pharma S.A. (99% owned)

	 

		                ARIAD Corporation
has the following subsidiaries:
		 
		                                   ARIAD Pharma S.A. (1% owned)
		 
		                ARIAD Gene
Therapeutics, Inc. has no subsidiaries.

	

10

	Appendix A to Compliance Certificate

  ARIAD Pharmaceuticals, Inc.

  ARIAD Corporation
  

  ARIAD Gene Therapeutics, Inc.
	 

	I. Total Balance Sheet Cash & Investments:	 
	          1. Total Cash & Investments: 	

	          2. Required Total Cash & Investments Per Covenant: 	 $13,000,000 
	  	

	         3. Excess / (Deficit) (#1-#2) 	

	 	 
	 	 
	II. Citizens Treasury Investments:	 
	          4. Borrowers’ Treasury Investments: 	

	          5. Required Treasury Investments (#1*85%)#: 	

	          6. Minus Excess Investments (#1-$17MM*85%)##: 	

	          7. Adjusted Required Treasury Investments (#5-#6): 	

	          8. Excess / (Deficit) Treasury Investments (#4-#7): 	

	 	 
	III. Treasury Investment Summary:	 
	          Government Securities: 	

	          Commercial Paper: 	

	          Citizens Certificate of Deposits: 	

	          Treasury Bills: 	

	          Total (Equals #4): 	

	#     Per Section 5.13(b) Paragraph 1. 	 
	##  Per Section 5.13(b) Paragraph 2.	 

	

11

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