Document:

ex1026.pdf -- Converted by SECPublisher 4.0, created by BCL Technologies Inc., for SEC Filing

Exhibit 10.26

Transfer about heat supply station in
Shagedu town

	Transferor: Inner Monglia Heat Power Co,. Ltd

Representative: Guo Zhiyong

Transferee: Hao
      Linmao

In order to develop business, both parties
negotiated and signed this agreement according to friendship and mutual benefit,
which should be obeyed and performed by both parties.

	1.   
        	Transferor agree to transfer the
      business, assets and operation right in Shagedu heat supply station at the
      price of RMB2,400,000 to transferee, and transferee would take on this
      transfer on April 20, 2006. 
	 
	2.   
        	Transferee should pay RMB600,000
      to transferor before April 10, 2006, the balance of RMB 1 million should
      be paid to transferor before April 20, 2006 without installment. The
      deposit of RMB800,000 has been paid to transferor on March 24,
      2006. 
	 
	3.   
        	Both parties appoint that sales
      revenue, charge and tax, gain and loss, creditor’s right receivable and
      liability payable should be owned by transferor, and its would be owned by
      transferee after April 20, 2006. Related accounting file should be kept
      respectively. 
	 
	4.   
        	After transfer, all the things
      related to business should be taken on by transferee, there is no any
      responsibility and joint responsibility with transferor. 
	 
	5.   
        	This agreement can not be
      breached when signed by two parties. If it is breached by transferor,
      transferee can get compensation of double deposit; if it is breached by
      transferee, transferor should not pay deposit to transferee. 
	 
	6.   
        	This agreement should be signed
      by two parties and is effective on March 24, 2006. 
	 
	7.   
        	There is triplicate of this
      agreement, each one holds one. 
	 

	Transferor (signature): Inner Mongolia Zhunger Heat Power Co.,
      Ltd

Representative: Guo
      Zhiyong

Transferee (signature): Hao
      Linmao

March 24,
      2006ex1027.pdf -- Converted by SECPublisher 4.0, created by BCL Technologies Inc., for SEC Filing

	Exhibit
      10.27

Final-20050808

Assets Transfer Contract between
Deheng Assets Management Co., Ltd 

and Inner Mongolia Tehong Coal Group
Co., Ltd

	August 11,
    2005

	Catalogue

	1.   
        	assets 
	 
	2.   
        	payment 
	 
	3.   
        	payment method 
	 
	4.   
        	precondition of document
      delivery 
	 
	5.   
        	file delivery 
	 
	6.   
        	confirmation 
	 
	7.   
        	statement and guarantee
  
	 
	8.   
        	payment for tax 
	 
	9.   
        	termination 
	 
	10.   
        	information 
	 
	11.   
        	additional cooperation
  
	 
	12.   
        	applied law and disputation
      resolve 
	 
	13.   
        	effective and other
      stipulation 
	 

	Attachment 1.	Definition 
  
	Attachment 2. 	Information 
    
	Attachment 3.
	Format of information to
      China Construction Bank  
	Attachment 4.	Confirmation 
    
	Appendix
      1.          	 Confirmation  
	Appendix 2. 
    	 List of original asset file  
	Appendix 3. 
    	 List of copy asset file 

Assets Transfer Contract

This contract is signed by under-mentioned
two sides at Hohhot City on August, 2005.

 

Seller: Deheng Assets Management Co.,
Ltd

Registered address: Room600, 6/F, Dadi
International Construction Management Center, No.18 Hongda North Road, Beijing
Economic Development Zone, Beijing

 

Purchaser: Inner Mongolia Tehong Coal
Group Co.,Ltd

Registered address: Guanbanwusu Coal Mine,
Xuejiawan Town, Zhunger County

 

Whereas

a.      
seller is a foreign owned asset management company established and existed
according to Chinese

1

	 	law 
	 
	b.   
        	purchaser is a limited company
      established and existed according to Chinese law 
	 
	c.   
        	China Construction Bank signed
      confirmation letter with seller, confirming that asset has been
      transferred to seller. So seller receive transfer from China Construction
      Bank. 
	 
	d.   
        	Seller would like to transfer its
      asset acquired from China Construction Bank to purchaser, purchaser agrees
      to buy. 
	 

	By friendly negotiation,
      both sides in contract signed this contract based on equality and
      mutual benefit: 
	Article 1.
      Assets  
	Article 2.
      Payment  
	Article 3. Method of
      payment  
	Article 4. Precondition of
      file delivery  
	Article 5. File
      delivery  

Overleap

Article 13. Effective and other
stipulation 

     a. it will takes
effective when signed by both artificial person or accredited representative.

     Overleap

     f. There is
duplicate in this contract, each side holds one, it has same
enforcement.

 

 Seller(stamp): Deheng Assets
Management Co., Ltd

	Signature: Oliver
      P.Weishy

Post:
  Director

 Purchaser (stamp): Inner Mongolia Tehong Coal Group
Co., Ltd

	Signature: Ding
      Wenxiang

Post: General Manager

2

	Attachment 1
  Definition

China Construction Bank: is China
Construction Bank and its successor China Construction Bank Stock Co., Ltd; in
order to avoid different meaning, China Construction Bank refers to general bank
or branch, decided according to special condition.

Asset file means file listed in appendix 2
and appendix 3 of this contract. 

Physical assets refers to 

	a.   
        	Land and building of Building 3
      in Hongqi Street in Hohhot City(Property Certificate No.
      2003001090). 
	 
	b.   
        	Land and building of Building 8
      in Hongqi Street in Hohhot City(Property Certificate No.
      2003002197). 
	 

Assets means physical asset, where china
Construction Bank is registered as owner by government. 

Guarantee Money means RMB100 thousand
yuan.

Payment is RMB13, 001,000

First payment is RMB11, 700,900 covering
90% of total payment. 

Second payment is RMB613, 900.

Third payment is RMB686, 200. 

Overleap

3

Attachment 2 Information

The information in this contract should be
sent to under-mentioned address: 

 

To Seller 

Deheng Assets Management Co.,
Ltd

Receiver: Ou Lifei, Li Ziming

Address: Room600, 6/F, Dadi International
Construction Management Center, No.18 Hongda North Road, Beijing Economic
Development Zone, Beijing, China 

Postal Code: 100176 

Tel: 86 10 67868364

 

To Purchaser

Inner Mongolia Tehong Coal Group Co., Ltd

Receiver: Ding Wenxiang

Mailing address: Guanbanwusu Coal Mine,
Xuejiawan Town, Zhunger County 

Postal Code:  010300

Tel: 13904710669, 0471-4661816

4

	No. of Confirmation letter:
      6

	Asset No.
      EY-50JM-A04

	Confirmation Letter about
      transfer of asset

Digest

According to Asset Transfer Agreement
signed between China Construction Bank and Germany Bank Singapore Branch on June
30, 2004, also transfer document signed between Germany Bank Singapore Branch
with Deheng Asset Management Co., Ltd, stipulation in Chinese law and rule,
China Construction Bank Stock Co., Ltd transferred his rights and equity of land
and building in Building 3, Hongqi Street, Hohhot City to Deheng, so under is
the confirmation:

	26.   
        	assets mean physical asset, which
      is registered as owner by government. 
	 
	27.   
        	China Construction Bank transfer
      right in above asset to Deheng. 
	 
	28.   
        	Deheng is the only one to dispose
      this asset. 
	 

	overleap

5First Amendment to the Severance Benefits Agreement

    Exhibit
      10.119

     

    FIRST
      AMENDMENT TO THE

    SEVERANCE
      BENEFITS AGREEMENT

    

    This
      First Amendment (the “First
      Amendment”)
      to the
      Severance Benefits Agreement is made and entered into to be effective as of
      the
      8th
      day of
      September, 2006 (the “Effective
      Date”)
      by and
      between GLIMCHER REALTY TRUST, a Maryland real estate investment trust, with
      offices at 150 East Gay Street, 24th
      Floor,
      Columbus, Ohio 43215 (“GRT”),
      GLIMCHER PROPERTIES LIMITED PARTNERSHIP, a Delaware limited partnership, with
      offices at 150 East Gay Street, 24th
      Floor,
      Columbus, Ohio 43215 (“GPLP”),
      and
      MARK E. YALE, an individual residing at 2418 Swisher Creek Road Blacklick,
      Ohio
      43004 (the “Executive”).

    

    WHEREAS,
      GRT, GPLP, and the Executive hereby desire to amend the Severance Benefits
      Agreement dated as of August 30, 2004 between GRT, GPLP, and the Executive
      (the
“Agreement’).

    

    NOW,
      THEREFORE, for good and valuable consideration, the receipt and sufficiency
      of
      which is hereby acknowledged, GRT, GPLP, and the Executive hereby agree as
      follows:

    

    
      	
              1.

            	
              Paragraph
                3(a) of the Agreement shall be amended and restated in its entirety
                to
                read as follows:

            

    

    

    (a)
      GPLP
      shall pay to the Executive, not later than the date of any Change in Control
      of
      GRT, unless otherwise agreed to in writing, a lump sum severance payment (the
      “Severance
      Payment”)
      equal
      to three (3) times the Base Amount (as defined below). For purposes of the
      Section 3(a), the Base Amount shall mean the Executive’s annual compensation
      during the calendar year period preceding the calendar year in which the Change
      in Control of GRT occurs. For purposes of determining annual compensation in
      this Section 3(a), there shall be included (i) all base salary and bonuses
      paid
      or payable to the Executive by the Company with respect to the preceding
      calendar year; (ii) all grants of restricted common shares of beneficial
      interest of GRT (the “Shares”),
      if
      any, with respect to such preceding calendar year, which Shares shall be valued
      based on their date of grant at the then Fair Market Value (as such term is
      defined in Section 9.2 of GRT’s 1997 Incentive Plan or Section 2.15 of the 2004
      Incentive Plan, as the case may be, or any other plan or agreement pursuant
      to
      which they are issued) and (iii) the fair market value of any other property
      or
      rights given or awarded to the Executive by the Company with respect to such
      preceding calendar year, or partial first year of employment.

     

    
      	
              2.
                

            	
              Except
                as amended hereby, the Agreement shall be unmodified and remain in
                full
                force and effect, as each of the undersigned hereby restate and reaffirm
                all of the terms and provisions of the
                Agreement.

            

    

     

    
      
        
        

      

      
        
        

        
          

        

      

      
        
        

      

    

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

    

    GLIMCHER
      REALTY TRUST

    

    By: 
      /s/ Michael P. Glimcher    

    Michael
      P. Glimcher, President and Chief 

    Executive
      Officer

    

    

    GLIMCHER
      PROPERTIES LIMITED PARTNERSHIP

    

    BY: 
      GLIMCHER PROPERTIES CORPORATION,

    its
      General Partner

    

    By: 
      /s/ Michael P.
      Glimcher                                   

    Michael
      P. Glimcher, President and Chief 

    Executive
      Officer

    

    

    EXECUTIVE:

    

    /s/
      Mark
      E. Yale 
      
        

      

    

    Mark
      E.
      Yale

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