Document:

Unassociated Document

    EXHIBIT
      10.2

    
      

      FOURTH
        AMENDMENT TO PURCHASE AND SALE AGREEMENT

      Trinity
        Bay, Redfish Reef, Fishers Reef, North Point Bolivar
        Fields

      in
        Galveston and chambers Counties, Texas

      
        
          

        

      This
        FOURTH AMENDMENT TO PURCHASE AND SALE AGREEMENT
        (the
“Fourth Amendment”) is dated effective as of March 22, 2007, and is made by and
        between Masters
        Resources, LLC,
        and
Masters
        Oil & Gas, LLC,
        both
        Texas limited liability companies having their respective principal places
        of
        business at 9801 Westheimer, Suite 1070, Houston, Texas 77042 (collectively,
        “Masters”), and Tekoil
        and Gas Gulf Coast, LLC,
        a
        Delaware limited liability company, having its principal place of business
        at
        5036 Dr. Phillips Blvd., Suite 232, Orlando, Florida 32819 (“Buyer”) (Masters
        and Buyer are sometimes called collectively the “parties” and individually
“party”).

      

      RECITALS

      

      On
        November 13, 2006, Masters and Tekoil and Gas Corporation, a Delaware
        corporation (“Original Buyer”), executed and delivered Purchase and Sale
        Agreement, dated effective as of October 1, 2006, covering the Assets. On
        December 29, 2006, Masters and Original Buyer executed and delivered that
        certain First Amendment to Purchase and Sale Agreement also covering the
        Assets.
        On February 8, 2007, the parties contemporaneously executed and delivered
        that
        certain Second Amendment and that certain Assignment and Assumption Agreement
        (the “Assignment”) by and between Buyer and Original Buyer. On March 1, 2007,
        Masters and Buyer executed and delivered that certain Third Amendment to
        Purchase and Sale Agreement also covering the Assets (the Purchase and Sale
        Agreement, the First Amendment to Purchase and Sale Agreement, the Second
        Amendment to the Purchase and Sale Agreement and the Third Amendment to the
        Purchase and Sale Agreement are herein collectively referred to as the “Original
        Agreement”). The parties now desire to amend the Original Agreement in certain
        respects. Accordingly, the parties agree as set out in this Fourth Amendment.
        (Unless otherwise noted, defined terms used in this Fourth Amendment shall
        have
        the meanings set out in the Original Agreement.)

      

      I. AMENDMENTS

      

      A. Section
        8.1 of the Original Agreement is deleted and the following is inserted in
        lieu
 thereof:

      

      
        	 	
                “8.1

              	
                Date,
                  Time and Place of Closing

              

      

      

      Unless
        the parties agree otherwise in writing and subject to the provisions in this
        Agreement, the completion of the transaction contemplated by this Agreement
        (the
“Closing”) will be held on or
        before
        April
        12, 2007, at 10:00 a.m. Central Standard Time (or such earlier date or time
        as
        the parties may agree). The Closing will be held at the offices of Masters
        as
        set forth in the opening paragraph of this Agreement (or such other place
        as the
        parties may agree). In the event that the Closing does not occur before the
        close of business at 5:00 p.m. on April 12, 2007, Masters shall have the
        right
        to terminate this Agreement and to retain the Deposit.”

      

      B. With
        respect to Section 4.1 (A) of the Original Agreement, the Examination Period
        applies to any due diligence being performed or to be performed on behalf
        of, or
        at the request of Buyer’s financing sources, and “March 9, 2007” is deleted and
“March 30, 2007” is inserted in lieu thereof. Except for the change of dates set
        forth herein, the amendment set forth in Article I.B. of the First Amendment
        to
        the Original Agreement is unchanged.

      

      C. In
        Section 9.3 of the Original Agreement, “March 16, 2007” is deleted and
“April
        12, 2007”
        is
        inserted in lieu thereof. 

      

      
        
          
          

        

        
          
          

          
            

          

        

        
          
          

        

      

      D.
        Schedule
        3.1 (H) to the Original Agreement is deleted and Schedule
        3.1 (H)
        attached
        hereto is inserted in lieu thereof.

      

      E.
        Exhibit
        C
        to the Original Agreement is deleted and Exhibit
        C
        attached
        hereto is inserted in lieu thereof.

      

      

      II. MISCELLANEOUS

      

      A. To
        the
        extent any provision of the Original Agreement, conflicts with any provision
        of
        this Fourth Amendment, the provisions of this Fourth Amendment shall control
        and
        be used to determine the obligations of the Parties.

      

      B. The
        parties ratify confirm and adopt the Original Agreement as amended and
        supplemented by this Fourth Amendment.

      

      C. Facsimile
        delivery of this Fourth Amendment signed by each party to the other shall
        be
        binding and effective the same as if an original signed copy has been delivered
        by each party to the other. This Fourth Amendment may be executed in multiple
        counterparts, each of which shall be considered an original and all of which
        together shall constitute one and the same document.

      

      

      

      [SIGNATURE
        PAGE FOLLOWS]

      

      

      

      
        
          
          

        

        
          2

          
            

          

        

        
          
          

        

      

      IN
        WITNESS WHEREOF,
        the
        parties hereto have executed this Fourth Amendment as of March 22,
        2007.

      
 

      TEKOIL
        AND GAS GULF COAST, LLC

       

      
        	By:	
                Tekoil
                  & Gas Corporation,

              

        	 	Its
                Sole Member

      

             

      
        	By:	
                /s/
                  Mark Western  

              

        	 	
                
                  
Name:
                  Mark Western

                Title: President

              

      

       

      

      

      
        	MASTERS
                RESOURCES, LLC:	 	MASTERS
                OIL & GAS, LLC:
	 	 	 
	 	 	 
	By:	/s/ Cris
                Garcia	 	By:	/s/ Cris
                Garcia
	 	
                
Name: Cris
                Garcia	 	 	
                
Name:
                Cris Garcia
	 	Title:
                Vice President	 	 	Title:
                Vice
                President

      

      

         

      
        
          
          

        

        
          3

          
            

          

        

        
          
          

        

      

       

      Schedule
        3.1(H)

      

      Attached
        to and made a part of Purchase and Sale Agreement dated effective October
        1,
        2006 by and between Masters Resources LLC and Masters Oil & Gas, LLC, as
        Seller, and Tekoil & Gas Corporation, as Buyer.

      

      N
        Point Bolivar 

      
        
          	 	 	 
	
                  LC-103-0005

                	 	
                  Exploration
                    Agrmt & JOA dtd 2/1/06 btwn 

                  Masters
                    Resources LLC & Erskine Energy LLC

                
	
                   

                	 	 
	 	 	 
	
                  LC-103-0014

                	 	
                  Barge
                    Dock & Surface Use Agrmt dtd eff 9/22/06 btwn 

                  Masters
                    Resources LLC, St. Mary Land & Expl Co. & 

                  Erskine
                    Energy Partners II LP LLC covering barge dock facility at Goat
                    

                  Island,
                    ST 342 (Expires 9/22/2011)

                
	 	 	 
	
                  GC-103-0008

                	 	
                  Production
                    Handling Agrmt dtd October 11, 2006 btwn St. Mary 

                  Land
                    & Expl Co & Masters Resources LLC (ST 342)

                
	 	 	 
	
                  Dorado

                	 	 
	 	 	 
	
                  LC-110-0001

                	 	
                  E/A
                    & JOA dtd 4/21/05 btwn Davis Petroleum Corp. & 

                  Masters
                    Resources LLC covering ST 113/132/133/203

                
	 	 	 
	
                  LC-110-0004

                	 	
                  JOA
                    dtd 6/1/06 btwn Davis Petroleum Corp & Masters 

                  Resources
                    LLC covering ST 204 Unit

                
	 	 	 
	
                  Fishers
                    Reef

                	 	 
	 	 	 
	
                  LC-101-0016

                	 	
                  Exploration
                    Agreement & JOA dtd 1/31/05 btwn Masters 

                  Resources
                    LLC & Erskine Energy Partners LP & Erskine 

                  Energy
                    LLC covering State Tract 2-3A Unit (M-96828 &
                    M-96829)

                
	 	 	 
	
                  LC-101-0023

                	 	
                  Exploration
                    Agreement dtd 2/23/05 btwn Masters Resources 

                  LLC
                    & Erskine Energy Partners, LP & Erskine Energy LLC
                    

                  Covering
                    State Tract 6-7A

                
	 	 	 
	
                  LC-101-0024

                	 	
                  Exploration
                    Agreement & O/A dtd 2/27/06 btwn Masters Resources 
                    LLC
                      & Masters Oil & Gas LLC & Erskine Energy Partners LP, Erskine
                      
                      Energy
                        LLC covering State Tract 5-8A 

                      Letter
                        Agreement dtd 6/20/05 btwn Masters Resources LLC &

                      Palace
                        Exploration Co. etal 

                      Letter
                        Agreement dtd 7/11/05 btwn Masters Resources LLC, Erskine
                        

                      Energy
                        Partners etal & Palace Exploration
                        Co.

                    

                  

                
	
                   

                	 	 
	
                  GC-101-0003

                	 	
                  Gas
                    Transportation Contract dated 5/22/06 between 

                
	 	 	
                  Masters
                    Resources LLC and Erskine Energy Partners II LP

                
	 	 	
                  (ST
                    5-8A #1, #2, ST 6-7A #1 wells)

                
	 	 	 
	
                  GC-101-0004

                	 	
                  Crude
                    Oil Gathering Contract dated 5/22/06 between 

                
	 	 	
                  Masters
                    Resources LLC and Erskine Energy Partners II LP

                
	 	 	
                  (ST
                    5-8A #1, #2, ST 6-7A #1 wells)

                
	 	 	 
	
                  Red
                    Fish Reef

                	 	 
	 	 	 
	
                  LC-102-0002

                	 	
                  Term
                    Acreage Agreement dtd 4/19/01 btwn Masters 

                
	 	 	
                  Resources
                    LLC & Alcorn-Texana Resources et.
                    al.

                

        

      

       

      
        
          
          

        

        
          4

          
            

          

        

        
          
          

        

      

      Subject
        to Participation and Farmout Agreement dated 3/6/00 between Vintage Petroleum
        Inc. and Davis Petroleum Corp.

      

      Subject
        to JOA dated 6/20/00 between Vintage Petroleum Inc., Palace Exploration Co.,
        Davis Petroleum Corp., Andex Resources LLC covering land within Pooled Unit
        for
        State Tract 1-4A No. 1 well (State Tract 1-4A No. 1 well).

      

      Subject
        to JOA dated 3/6/00 between Vintage Petroleum Inc., Palace Exploration Co.,
        Davis Petroleum Corp., and Andex Resources LLC covering lands within the
        Pooled
        Unit for State Tract 46 No. 1 (State Tract 46 No. 1 well).

      

      Subject
        to JOA dated 9/1/00 between Vintage Petroleum Inc., Davis Petroleum Corp.,
        Andex
        Resources LLC covering 250 acres within that portion of State Tract 9-12B,
        limited from the surface of the ground down to the stratigraphic equivalent
        of
        the total depth drilled in the Initial Test, except the Unitized formations
        established by Unit Agreement for the Fishers Reef Field Unit No. 1 but
        including any wellbore interest earned therein, as more specifically identified
        and defined in those certain Participation Farmout Agreements, as amended,
        between Vintage and each of the other parties (State Tract 9-12B #1
        well).

      

      Subject
        to call on oil and gas production in Assignment and Bill of Sale dated 5/1/91
        and recorded under File No. 91 146 152 from Exxon Corporation to Vintage
        Petroleum Inc. whereby Exxon Corporation reserves a preferential right to
        purchase oil and gas for a term of 21 years from assignment date.

      

      CEDAR
        POINT/HEMATITE FIELD

      

      Subject
        to the certain Operating Agreement dated 2/15/99 by and between Vintage
        Petroleum Inc. and MCNIC O & G Properties, Inc., Carrizo O&G Inc.,
        Century Offshore Management Corp. and Yuma Exploration and Production Company,
        Inc.

      

      Subject
        to that certain Participation Agreement by and between Yuma Exploration and
        Production Company, Inc., Vintage Petroleum Inc., Carrizo Oil & Gas Inc. and
        MCNIC Oil
&
        Gas Properties, Inc. dated 4/6/98.

      

      POINT
        BARROW FACILITY

      

      Subject
        to Saltwater Disposal Agreement dated 10/01/01 between Vintage Petroleum
        Inc.
        and Masters Resources LLC whereby Vintage will accept Masters’ water produced
        from Masters’ wells located in the Trinity Bay Field, Chambers Co., TX for
        disposal in its Point Barrow saltwater disposal facility located on the Point
        Barrow Facility so long as excess capacity in the Facility exists over and
        above
        that required by Vintage’s operations.

      

      Subject
        to all easements, rights of way, surface leases and all similar grants of
        surface use affecting this land whether recorded or unrecorded in addition
        to
        those specifically described in Deed and Bill of Sale dated 5/31/91 between
        Exxon Corporation, Grantor and Vintage Petroleum Inc., Grantee recorded under
        File No. 91 146 205, Chambers Co., TX.

      

      GAS
        CONTRACTS

      

      Crude
        Oil
        Purchase Contract Nos. 05-10247, 05-10248 and 06-55239 dated 08/08/05, 08/09/05
        and 12/29/06 by and between Masters Resources LLC, as Seller, and Pacific
        Marketing and Transportation LLC, as Buyer and as assigned to Plains Marketing
        LP due to merger on 11/15/06.

      

      Base
        Contract for Sale and Purchase of Natural Gas, as amended, dated 02/27/07
        by and
        between Masters Resources, LLC, Seller and Petrocom Ventures Ltd., as
        Buyer.

      

      Gas
        Purchase Agreement, as amended, dated 03/01/07 by and between Masters Resources
        LLC, as Seller, and Kinder Morgan Tejas Pipeline L.P., as Buyer.

      

      Gas
        Gathering Agreement dated 07/01/98, as amended, between Masters Resources
        LLC
        and Gateway Offshore Pipeline Company for Galveston Bay State Tract 343
        Lease.

      

      
        
          
          

        

        
          5

          
            

          

        

        
          
          

        

      

      

      Exhibit
        “C”

      

      Attached
        to and made a part of Purchase and Sale Agreement dated effective October
        1,
        2006 by and between Masters Resources LLC and Masters Oil & Gas, LLC, as
        Seller, and Tekoil & Gas Corporation, as Buyer.

      
 

      
        	
                N
                  Point Bolivar

              	 	 
	 	 	 
	
                LC-103-0005

              	 	
                Exploration
                  Agrmt & JOA dtd 2/1/06 btwn

              
	 	 	
                Masters
                  Resources LLC & Erskine Energy LLC

              
	 	 	 
	
                LC-103-0014

              	 	
                Barge
                  Dock & Surface Use Agrmt dtd eff 9/22/06 btwn

              
	 	 	
                Masters
                  Resources LLC, St. Mary Land & Expl Co. &

              
	 	 	
                Erskine
                  Energy Partners II LP LLC covering barge dock facility at
                  Goat

              
	 	 	
                Island,
                  ST 342 (Expires 9/22/2011)

              
	 	 	 
	
                GC-103-0008

              	 	
                Production
                  Handling Agrmt dtd October 11, 2006 btwn St. Mary

              
	 	 	
                Land
                  & Expl Co & Masters Resources LLC (ST 342)

              
	 	 	 
	
                Dorado

              	 	 
	 	 	 
	
                LC-110-0001

              	 	
                E/A
                  & JOA dtd 4/21/05 btwn Davis Petroleum Corp. &

              
	 	 	
                Masters
                  Resources LLC covering ST 113/132/133/203

              
	 	 	 
	
                LC-110-0004

              	 	
                JOA
                  dtd 6/1/06 btwn Davis Petroleum Corp & Masters

              
	 	 	
                Resources
                  LLC covering ST 204 Unit

              
	
                Fishers
                  Reef

              	 	 
	 	 	 
	
                LC-101-0016

              	 	
                Exploration
                  Agreement & JOA dtd 1/31/05 btwn Masters

              
	 	 	
                Resources
                  LLC & Erskine Energy Partners LP & Erskine

              
	 	 	
                Energy
                  LLC covering State Tract 2-3A Unit (M-96828 &
                  M-96829)

              
	 	 	 
	
                LC-101-0023

              	 	
                Exploration
                  Agreement dtd 2/23/05 btwn Masters Resources

              
	 	 	
                LLC
                  & Erskine Energy Partners, LP & Erskine Energy
                  LLC

              
	 	 	
                Covering
                  State Tract 6-7A

              
	 	 	 
	
                LC-101-0024

              	 	
                Exploration
                  Agreement & O/A dtd 2/27/06 btwn Masters Resources

              
	 	 	
                LLC
                  & Masters Oil & Gas LLC & Erskine Energy Partners LP,
                  Erskine

              
	 	 	
                Energy
                  LLC covering State Tract 5-8A

              
	 	 	
                Letter
                  Agreement dtd 6/20/05 btwn Masters Resources LLC &

              
	 	 	
                Palace
                  Exploration Co. etal

              
	 	 	
                Letter
                  Agreement dtd 7/11/05 btwn Masters Resources LLC,
                  Erskine

              
	 	 	
                Energy
                  Partners etal & Palace Exploration Co.

              
	 	 	 
	
                GC-101-0003

              	 	
                Gas
                  Transportation Contract dated 5/22/06 between

              
	 	 	
                Masters
                  Resources LLC and Erskine Energy Partners II LP

              
	 	 	
                 (ST
                  5-8A #1, #2, ST 6-7A #1 wells)

              
	 	 	 
	
                GC-101-0004

              	 	
                 Crude
                  Oil Gathering Contract dated 5/22/06 between

              
	 	 	
                Masters
                  Resources LLC and Erskine Energy Partners II LP

              
	 	 	
                (ST
                  5-8A #1, #2, ST 6-7A #1 wells)

              
	 	 	 
	
                Red
                  Fish Reef

              	 	 
	 	 	 
	
                LC-102-0002

              	 	
                Term
                  Acreage Agreement dtd 4/19/01 btwn Masters

              
	 	 	
                Resources
                  LLC & Alcorn-Texana Resources et.
                  al.

              

      

    

     

    
      
        
        

      

      
        6

        
          

        

      

      
        
        

      

    

    
      
Subject
        to one or more Amendments to Lease of varying dates providing for the addition
        to the lease of rework and/or shut-in gas well clauses.

      

      Subject
        to Pooling Agreement dated 10/6/98 covering 320 acres of State Tract 2-3A
        - 3A
        (State Tract 2-3A Unit #1) recorded under File No. 98 395 730, Chambers Co.,
        TX

      

      Subject
        to Pooling Agreement dated 9/15/98 covering 320 acres being 110 acres of
        State
        Tract 2-3A -3A, 75 acres of State Tract 46 and 135 acres of State Tract 47
        (State Tract 46 No. 1) recorded under File No. 00 453 686.

      

      Subject
        to Pooling Agreement dated 12/11/01 covering 320 acres being 76 acres out
        of
        State Tract 1-4A, 152 acres out of State Tract 5-8A, 80 acres out of State
        Tract
        2-3A, 90 acres out of State Tract 2-3A, 40 acres out of State Tract 6-7A
        (State
        Tract 1-4A Unit).

      

      Subject
        to Participation and Farmout Agreement dated 3/6/00 between Vintage Petroleum
        Inc. and Davis Petroleum Corp.

      

      Subject
        to JOA dated 6/20/00 between Vintage Petroleum Inc., Palace Exploration Co.,
        Davis Petroleum Corp., Andex Resources LLC covering land within Pooled Unit
        for
        State Tract 1-4A No. 1 well (State Tract 1-4A No. 1 well).

      

      Subject
        to JOA dated 3/6/00 between Vintage Petroleum Inc., Palace Exploration Co.,
        Davis Petroleum Corp., and Andex Resources LLC covering lands within the
        Pooled
        Unit for State Tract 46 No. 1 (State Tract 46 No. 1 well).

      

      Subject
        to JOA dated 9/1/00 between Vintage Petroleum Inc., Davis Petroleum Corp.,
        Andex
        Resources LLC covering 250 acres within that portion of State Tract 9-12B,
        limited from the surface of the ground down to the stratigraphic equivalent
        of
        the total depth drilled in the Initial Test, except the Unitized formations
        established by Unit Agreement for the Fishers Reef Field Unit No. 1 but
        including any wellbore interest earned therein, as more specifically identified
        and defined in those certain Participation Farmout Agreements, as amended,
        between Vintage and each of the other parties (State Tract 9-12B #1
        well).

      

      Subject
        to call on oil and gas production in Assignment and Bill of Sale dated 5/1/91
        and recorded under File No. 91 146 152 from Exxon Corporation to Vintage
        Petroleum Inc. whereby Exxon Corporation reserves a preferential right to
        purchase oil and gas for a term of 21 years from assignment date.

      

      Possibly
        subject to two final judgments which are as follows: 1) Final Judgment dated
        7/24/74 in the case of State of Texas et al, Plaintiff vs. Exxon Corporation,
        Defendant in the District Court of Travis County, Texas, the 53rd
        Judicial
        District, Case No. 207789 and 2) Final Judgment dated 2/23/76 in the case
        of the
        State of Texas et al, Plaintiff vs. Exxon Corporation and Sun Oil Company
        (Delaware), Defendants, in the District Court of Travis County, Texas,
        53rd
        Judicial
        District, Case No. 238904.

      

      CEDAR
        POINT/HEMATITE FIELD

      

      Subject
        to the certain Operating Agreement dated 2/15/99 by and between Vintage
        Petroleum Inc. and MCNIC O & G Properties, Inc., Carrizo O&G Inc.,
        Century Offshore Management Corp. and Yuma Exploration and Production Company,
        Inc.

      

      Subject
        to that certain Participation Agreement by and between Yuma Exploration and
        Production Company, Inc., Vintage Petroleum Inc., Carrizo Oil & Gas Inc. and
        MCNIC Oil
&
        Gas Properties, Inc. dated 4/6/98.

      

      
        
          
          

        

        
          7

          
            

          

        

        
          
          

        

      

      POINT
        BARROW FACILITY

      

      Subject
        to Saltwater Disposal Agreement dated 10/01/01 between Vintage Petroleum
        Inc.
        and Masters Resources LLC whereby Vintage will accept Masters’ water produced
        from Masters’ wells located in the Trinity Bay Field, Chambers Co., TX for
        disposal in its Point Barrow saltwater disposal facility located on the Point
        Barrow Facility so long as excess capacity in the Facility exists over and
        above
        that required by Vintage’s operations. The term of this Agreement has expired,
        but both parties continue to perform.

      

      Subject
        to Surface Lease and Easement dated 12/19/02 between Vintage Petroleum Inc.,
        Lessor, and Masters Resources LLC., Lessee wherein Lessor grants to Lessee
        a
        non-exclusive easement on and overt the Point Barrow Facility to Lessee for
        the
        purpose of operating and maintaining and constructing pipelines, facilities,
        power line or roads to and from the leased premises. Lessee owns equipment
        currently located on the leased premises, including 1) TB #1 - 1500 BBL -
        Bottled Gun Barrel; 2) TB #2 - 500 BBL - Settling Tank; 3)TB #3 - 1000 BBL
        -
        Sales Tank; 4) TB Heater; 5) Associated Flow lines. 

      

      Subject
        to all easements, rights of way, surface leases and all similar grants of
        surface use affecting this land whether recorded or unrecorded in addition
        to
        those specifically described in Deed and Bill of Sale dated 5/31/91 between
        Exxon Corporation, Grantor and Vintage Petroleum Inc., Grantee recorded under
        File No. 91 146 205, Chambers Co., TX.

      

      Subject
        to reservation of a 1/16th
        of
        8/8ths Non-participating Royalty Interest in favor of Estelle Ervine and
        J. E.
        Bishop, Individually and as Independent Executors of the Estate of J. E.
        Ervine,
        and their predecessors in interest.

      

      

      GAS
        CONTRACTS

      

      Crude
        Oil
        Purchase Contract Nos. 05-10247, 05-10248 and 06-55239 dated 08/08/05, 08/09/05
        and 12/29/06 by and between Masters Resources LLC, as Seller, and Pacific
        Marketing and Transportation LLC, as Buyer and as assigned to Plains Marketing
        LP due to merger on 11/15/06.

      

      Base
        Contract for Sale and Purchase of Natural Gas, as amended, dated 02/27/07
        by and
        between Masters Resources, LLC, Seller and Petrocom Ventures Ltd., as
        Buyer.

      

      Gas
        Purchase Agreement, as amended, dated 03/01/07 by and between Masters Resources
        LLC, as Seller, and Kinder Morgan Tejas Pipeline L.P., as Buyer.

      

      Gas
        Gathering Agreement dated 07/01/98, as amended, between Masters Resources
        LLC
        and Gateway Offshore Pipeline Company for Galveston Bay State Tract 343
        Lease.

       

      
        
          
          

        

        
          8Exhibit
      10.1

     

    CONSENT
      OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

     

    

    

    To
      the
      Board of Directors and Shareholders of

    MAP
      IV
      Acquisition, Inc.

    

     

    We
      hereby
      consent to incorporation by reference in this Registration Statement on Form
      10-SB of our report dated March 23, 2007, relating to the financial statements
      of MAP IV, Acquisition, Inc. as of December 31, 2006 and for the period from
      November 22, 2006 (Date of Inception) to December 31, 2006. 

     

    

     

    /s/
      UHY
      LLP

    Southfield,
      Michigan

    March
      23,
      2007

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