Document:

EXHIBIT 10.2

                              AMENDED AND RESTATED
                       $250,000 NEGOTIABLE PROMISSORY NOTE

                                                                  April 20, 2006

      For value received, General DataComm Industries,  Inc, having an office at
6 Rubber Avenue,  Naugatuck CT 06770 ("Payor"),  promises to pay to the order of
Howard S. Modlin, having an office at 445 Park Avenue, 15th floor, New York, New
York 10022  ("Payee"),  with interest at the rate of 10% per annum on the unpaid
balance  thereof from February 17, 2006, the principal sum of $250,000 in lawful
money of the United States of America.  This Note is payable in two installments
with $125,000  payable on February 17, 2007 and $125,000  payable on maturity on
February  17,  2008.  The Note may be  prepaid  at any time  without  penalty or
premium.  Interest which accrues during each calendar month shall be paid on the
first day of the  following  calendar  month during the term of this Note except
the first interest payment shall be made September 30, 2006. This Note evidences
an  amendment  and  restatement  of a loan  made to Payor by Payee in the sum of
$250,000 for the purpose of Payor  replacing  indebtedness  of a similar  amount
paid to Ableco Finance LLC, as Agent,  and the Lenders,  under Loan and Security
Agreement dated as of August 20, 2002.

      1.  Payment  of this  Note is  unconditional  and  shall  be made  without
defense,  counterclaim or offset, any defense to be asserted in a separate suit.
If  payment  is not  made on the  installment  date or at  maturity  or upon the
occurrence of a Default, then interest shall accrue from such date until paid in
full at the rate of 12% per annum or the maximum permitted by law,  whichever is
less.  This Note is secured by a security  agreement dated December 30, 2003, as
amended.

      2. The term  "Default"  as used herein  shall mean the failure of Payor to
pay the  principal  or interest on this Note when due or the failure of Payor to
perform any other  obligation  under this Note (including the obligations  under
the  security  agreement  securing  this Note) or if an Event of Default  exists
under the Payor's Loan and Security  Agreement  with Ableco Finance LLC and such
indebtedness is accelerated.

      3. Payor  agrees to pay all costs and  expenses of  collection,  including
reasonable  attorney's  fees, in the event of acceleration of this Note by Payee
or holder following Default.

<PAGE>

      4.  Presentation  for payment,  notice of dishonor,  protest and notice of
protest are hereby waived.

      5. This Note shall be  governed  by the laws of the State of  Connecticut.
The Payor of this Note  hereby  submits  to the  exclusive  jurisdiction  of the
courts of general  jurisdiction of the State of Connecticut,  and hereby waives,
and agrees not to assert, as a defense in any action, suit or proceeding for the
interpretation  or enforcement of this Note,  that it is not subject  thereto or
that  such  action,  suit  or  proceeding  may  not  be  brought  or it  is  not
maintainable in such courts, or that this Note may not be enforced in or by such
courts,  or that the suit,  action or proceeding  is brought in an  inconvenient
forum, or that the venue of the suit, action or proceeding is improper.  Service
of process with respect thereto may be made upon Payor by mailing a copy thereof
by registered or certified mail,  postage prepaid,  to such party at its address
as provided above.

                                            GENERAL DATACOMM INDUSTRIES, INC.

                                            By:
                                               ---------------------------------
                                                  William G. Henry
                                                  Title: Vice President, Finance
                                                  and AdministrationExhibit
      10.1

    

    

    
 

    AGREEMENT
      AND PLAN OF MERGER

     

    AMONGST

    

     

    APO
      HEALTH, INC.

    

    APO
      HEALTH ACQUISITION CORP.

    

    AND

    

    JUPITER
      GLOBAL HOLDINGS, CORP.

    

    

    

    

    DATED
      AS OF APRIL 21, 2006

    

    
      
         

      

      
         

        
          

        

      

      
         

      

    

     

    TABLE
      OF CONTENTS

    

    ARTICLE
      I
      - THE MERGER

    

    
      	Section
              1.01	
              The
                Merger

            

    

    
      	Section
              1.02	
              Closing

            

    

    
      	Section
              1.03	
              Effective
                Time

            

    

    
      	Section
              1.04	
              Effect
                of the Merger

            

    

    
      	Section
              1.05	
              Certificate
                of Incorporation and Bylaws; Directors and
                Officers

            

    

    
      	Section
              1.06	
              Further
                Actions

            

    

    
      	Section
              1.07	
              Conversion

            

    

    
      	Section
              1.08	
              Restrictions
                on Resale

            

    

    
      	Section
              1.09	
              Exchange
                of Certificates

            

    

    

    ARTICLE
      II - REPRESENTATIONS AND WARRANTIES OF PARENT

    

    
      	Section	
              2.01 Organization,
                Standing and Power

            

    

    
      	Section	
              2.02 Capitalization

            

    

    
      	Section	
              2.03 Authority
                for Agreement

            

    

    
      	Section	
              2.04 Issuance
                of Common Stock

            

    

    
      	Section	
              2.05 Status
                of SUB and PARENT; Financial
                Statements

            

    

    
      	Section	
              2.06 Governmental
                Consent

            

    

    
      	Section	
              2.07 Litigation

            

    

    
      	Section	
              2.08 Interested
                Party Transactions

            

    

    
      	Section	
              2.09 Compliance
                with Applicable Laws

            

    

    
      	Section	
              2.10 No
                Undisclosed Liabilities

            

    

    
      	Section	
              2.11 Tax-Free
                Reorganization

            

    

    
      	Section	
              2.12 Tax
                Returns and Payment

            

    

    
      	Section	
              2.13 Board
                Approval

            

    

    
      	Section	
              2.14 Full
                Disclosure

            

    

    
      	Section	
              2.15 Brokers
                and Finders Fees

            

    

    
      	Section	
              2.16 PARENT
                SEC Reports

            

    

    

    ARTICLE
      III - REPRESENTATIONS AND WARRANTIES OF TARGET

    

    
      	Section
              3.01	
              Organization,
                Standing and Power

            

    

    
      	Section
              3.02	
              Capitalization

            

    

    
      	Section
              3.03	
              Authority
                for Agreement

            

    

    
      	Section
              3.04	
              Subsidiaries

            

    

    
      	Section
              3.05	
              Stockholders

            

    

    
      	Section
              3.06	
              Governmental
                Consent

            

    

    
      	Section
              3.07	
              Status
                of TARGET, Financial Statements

            

    

    
      	Section
              3.08	
              Litigation

            

    

    
      	Section
              3.09	
              Restrictions
                on Business Activities

            

    

    
      	Section
              3.10	
              Interested
                Party Transactions

            

    

    
      	Section
              3.11	
              Compliance
                with Applicable Laws

            

    

    
      	Section
              3.12	
              Governmental
                Authorization

            

    

    
      	Section
              3.13	
              Absence
                of Changes

            

    

    
      	Section
              3.14	
              Operations
                Since Financial Statements Date

            

    

    
      	Section
              3.15	
              No
                Undisclosed Liabilities

            

    

    
      	Section
              3.16	
              Accounts
                Receivable

            

    

    
      	Section
              3.17	
              Insurance

            

    

    
      	Section
              3.18	
              Title
                to Properties; Liens

            

    

    
      	Section
              3.19	
              Material
                Contracts

            

    

    
      	Section
              3.20	
              Non-Contravention

            

    

    
      	Section
              3.21	
              Labor
                relations

            

    

     

    
      
         

      

      
         

        
          

        

      

      
         

      

    

     

     

    
      	Section
              3.22	
              Tax
                Returns and Payment

            

    

    
      	Section
              3.23	
              Intellectual
                Property

            

    

    
      	Section
              3.24	
              Environmental
                Matters

            

    

    
      	Section
              3.25	
              Employment
                Agreements

            

    

    
      	Section
              3.26	
              Warranty
                claims

            

    

    
      	Section
              3.27	
              Brokers’
                and Finders’ Fees

            

    

    
      	Section
              3.28	
              Board
                Approval

            

    

    
      	Section
              3.29	
              Full
                Disclosure

            

    

    
      	Section
              3.30	
              TARGET
                SEC Reports

            

    

    

    ARTICLE
      IV - CERTAIN COVENANTS AND AGREEMENTS

    

    
      	Section
              4.01	
              Covenants
                of TARGET

            

    

    
      	Section
              4.02	
              Covenants
                of SUB and PARENT

            

    

    
      	Section
              4.03	
              Covenants
                of the Parties

            

    

    

    ARTICLE
      V
      - CONDITIONS PRECEDENT

    

    
      	Section
              5.01	
              Conditions
                Precedent to the Parties'
                Obligations

            

    

    
      	Section
              5.02	
              Conditions
                Precedent to the Obligations of SUB and
                PARENT

            

    

    
      	Section
              5.03	
              Conditions
                Precedent to the Obligations of
                TARGET

            

    

    

    ARTICLE
      VI - TERMINATION, AMENDMENT AND WAIVER

    

    
      	Section
              6.01	
              Termination

            

    

    
      	Section
              6.02	
              Effect
                of Termination

            

    

    

    ARTICLE
      VII - CONFIDENTIALITY; NON-SOLICITATION; EXCLUSIVITY

    

    
      	Section
              7.01	
              Confidentiality

            

    

    
      	Section
              7.02	
              Non-Solicitation

            

    

    
      	Section
              7.03	
              Exclusivity

            

    

    

    ARTICLE
      VIII - INDEMNIFICATION

    

    
      	Section
              8.01	
              Indemnification
                by SUB and PARENT

            

    

    
      	Section
              8.02	
              Indemnification
                by TARGET

            

    

    
      	Section
              8.03	
              Survival
                of Indemnification

            

    

    

    ARTICLE
      IX - MISCELLANEOUS

    

    
      	Section
              9.01	
              Non-survival
                of Representations and Warranties

            

    

    
      	Section
              9.02	
              Expenses

            

    

    
      	Section
              9.03	
              Applicable
                Law

            

    

    
      	Section
              9.04	
              Notices

            

    

    
      	Section
              9.05	
              Entire
                Agreement

            

    

    
      	Section
              9.06	
              Assignment

            

    

    
      	Section
              9.07	
              Headings;
                References

            

    

    
      	Section
              9.08	
              Counterparts

            

    

    
      	Section
              9.09	
              No
                Third Party Beneficiaries

            

    

    
      	Section
              9.10	
              Severability;
                Enforcement

            

    

    

    List
      of
      Schedules

    PARENT
      Disclosure Schedule

    SUB
      Disclosure Schedule

    

    EXHIBITS

    Merger
      Certificate                    A

    

    
      
         

      

      
         

        
          

        

      

      
         

      

    

    

    AGREEMENT
      AND PLAN OF MERGER

    

    AGREEMENT
      AND PLAN OF MERGER
      dated as
      of April 21, 2006 (the “Agreement”) by and amongst APO Health, Inc., a Nevada
      corporation (“PARENT”),
      APO
      Health Acquisition Corp., a Nevada corporation (“SUB”)
      and
      Jupiter Global Holdings, Corp., a Nevada corporation (“TARGET”).
      PARENT, SUB and TARGET are each referred to herein individually as a
“Party”
and
      collectively as the “Parties.”

    

    PREAMBLE

    

    WHEREAS,
      the
      respective Boards of Directors of each of PARENT, SUB and TARGET deem it
      advisable and in the best interests of each corporation and its respective
      shareholders, that SUB and TARGET combine in order to advance the long-term
      business strategies of PARENT and TARGET;

    

    WHEREAS,
      the
      Board of Directors of TARGET has unanimously determined that the merger of
      SUB
      with and into TARGET (the “Merger”) and this Agreement are fair to, and in the
      best interests of, TARGET and the holders of all the common stock of TARGET,
      par
      value $0.0001 per share (the “TARGET Common Stock”);

    

    WHEREAS,
      the
      Board of Directors of PARENT has unanimously determined that the Merger and
      this
      Agreement are fair to, and in the best interests of, PARENT and the holders
      of
      the common stock of Parent, par value $0.0002 per share (the “PARENT Common
      Stock”);

    

    WHEREAS,
      the
      respective Boards of Directors of each of PARENT, SUB and TARGET have approved
      this Agreement and the merger on the terms and conditions contained in this
      Agreement;

    

    WHEREAS,
      PARENT,
      as the sole Stockholder of SUB, has approved this Agreement, the Merger and
      the
      transactions contemplated by this Agreement pursuant to action taken by
      unanimous written consent in accordance with the requirements of the Nevada
      Revised Statutes;

    

    WHEREAS,
      for
      federal income tax purposes, it is intended by the parties hereto that the
      Merger shall qualify as a tax-free “reorganization” within the meaning of
      Section 368 of the Internal Revenue Code of 1986, as amended (the
“Code”).

    

    NOW,
      THEREFORE,
      in
      consideration of the foregoing and the respective representations, warranties,
      covenants and agreements contained in this Agreement and intending to be legally
      bound hereby, the parties hereto agree as follows:

    

    CERTAIN
      DEFINITIONS

    

    As
      used
      in this Agreement, the following terms shall have the meanings set forth below:
      

    

    “Applicable
      Law” means any domestic or foreign law, statute, regulation, rule, policy,
      guideline or ordinance applicable to the businesses of the Parties, the Merger
      and/or the Parties. 

    

    “Common
      Stock” means the common stock of PARENT, par value $0.0002 per share.

    

    “Commission”
      means the United States Securities and Exchange Commission.

    

    “Dollar”
      and “$” means lawful money of the United States of America. 

    

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

    

    “GAAP”
      means generally accepted accounting principles in the United States of America
      as promulgated by the American Institute of Certified Public Accountants and
      the
      Financial Accounting Standards Board or any successor Institutes concerning
      the
      treatment of any accounting matter, and applied in a consistent manner.

    

    
      
         

      

      
         

        
          

        

      

      
         

      

    

    “Knowledge”
      means the knowledge, which either is obtained after reasonable inquiry, or
      which
      would have been obtained if one made a reasonable inquiry.

    

    “Lien”
      means, with respect to any property or asset, any mortgage, lien, pledge,
      charge, security interest, encumbrance or other adverse claim of any kind in
      respect of such property or asset.

    

    “Material
      Adverse Effect” with respect to any entity or group of entities means any event,
      change or effect that has or would have a materially adverse effect on the
      financial condition, business or results of operations of such entity or group
      of entities, taken as a whole.

    

    “Parent”
      means APO Heath, Inc., a Nevada corporation.

    

    “Parent
      Disclosure Schedule” means the disclosure schedule delivered by Parent to Target
      concurrently with the execution and delivery of this Agreement, as the same
      may
      be amended or supplemented by Parent.

    

    “Parent
      SEC Reports” means all filings required to be made by Parent with, or submitted
      by Parent to, the Commission under the Securities Act and the Exchange
      Act.

    

    “Person”
      means any individual, corporation, partnership, limited liability company,
      trust
      or unincorporated organization or a government or any agency or political
      subdivision thereof. 

    

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

    

    “Target
      SEC Reports” means all filings required to be made by Target with, or submitted
      by Target to, the Commission under the Securities Act and the Exchange
      Act.

    

    “Tax”
      (and, with correlative meaning, “Taxes” and “Taxable”) means: 

    

    (i)
      any
      net income, alternative or add-on minimum tax, gross income, gross receipts,
      sales, use, ad valorem, transfer, franchise, profits, license, withholding,
      payroll employment, excise, severance, stamp, occupation, property,
      environmental or windfall profit tax, custom, duty or other tax, governmental
      fee or other like assessment or charge of any kind whatsoever together with
      any
      interest or any penalty, addition to tax or additional amount imposed by any
      governmental entity (a “Tax Authority”) responsible for the imposition of any
      such tax (domestic or foreign), and 

    

    (ii)
      any
      liability for the payment of any amounts of the type described in clause (i)
      above as a result of being a member of an affiliated, consolidated, combined
      or
      unitary group for any Taxable period, and 

    

    (iii)
      any
      liability for the payment of any amounts of the type described in clauses (i)
      or
      (ii) above as a result of any express or implied obligation to indemnify any
      other person. 

    

    “Tax
      Return” means any return, statement, report or form, including, without
      limitation, estimated Tax Returns and reports, withholding Tax Returns and
      reports and information reports and returns required to be filed with respect
      to
      Taxes. 

    

    ARTICLE
      I

    THE
      MERGER

    

    SECTION
      1.01 THE MERGER

    

    Upon
      the
      terms and subject to the conditions set forth in this Agreement and in
      accordance with the statutes of the State of Nevada, at the Effective Time
      (as
      defined herein), SUB shall be merged with and into TARGET, the separate
      existence of SUB shall cease and TARGET shall continue as the surviving entity
      of the Merger (where appropriate, the “Surviving Entity”).

    

    
      
         

      

      
         

        
          

        

      

      
         

      

    

    SECTION
      1.02 CLOSING

    

    The
      closing of the Merger (the “Closing”) will take place at the offices of Virginia
      K. Sourlis, Esq., counsel to the PARENT AND SUB (“VKS”), at The Galleria, 2
      Bridge Avenue, Red Bank, NJ 07701, on the day immediately following the
      satisfaction or waiver of the conditions precedent set forth in Article V or
      at
      such other date as SUB and TARGET shall agree; provided,
      however,
      that
      (a) the Parties shall use their best efforts to effect the Closing by May 10,
      2006, or as soon thereafter as is practicable, and (b) the Closing may take
      place by facsimile or other means as may be mutually agreed upon in advance
      by
      the Parties. The date on which the Closing is held is referred to in this
      Agreement as the “Closing
      Date.”
Unless
      extended in writing by each of the PARENT and TARGET in the event the Closing
      shall not occur by May 30, 2006 (the “Outside
      Closing Date”)
      then
      either PARENT or TARGET may terminate this Agreement without any further
      liability to the other. 

    

    SECTION
      1.03 EFFECTIVE TIME

    

    On
      the
      Closing Date, the Parties shall cause the Merger to be consummated by filing,
      and the Merger shall become effective immediately upon the filing, of a
      certificate of merger (the “Merger
      Certificate”)
      with
      the Secretary of State of the State of Nevada in substantially the form attached
      hereto as Exhibit
      A
      executed
      in accordance with the relevant provisions of the statutes of the State of
      Nevada. The Merger shall become effective at the time such Merger Certificate
      is
      filed with the Secretary of State of the State of Nevada (the “Effective
      Time”).
      The
      date on which the Effective Time occurs is referred to as the “Effective
      Date.”

    

    SECTION
      1.04 EFFECT OF THE MERGER

    

    At
      and
      after the Effective Time, the Merger shall be effective as provided in the
      applicable provisions of the statutes of the State of Nevada. The existence
      of
      TARGET, as the Surviving Entity, with all of its purposes and powers, shall
      continue unaffected and unimpaired by the Merger, and, as the Surviving Entity,
      it shall be governed by the laws of the State of Nevada and succeed to all
      rights, assets, liabilities and obligations of SUB in accordance with the
      statutes of the State of Nevada. Without limiting the generality of the
      foregoing, and subject thereto, at the Effective Time, except as otherwise
      provided herein, all the property, rights, privileges, powers and franchises
      of
      SUB shall vest in the Surviving Entity, and all debts, liabilities and duties
      of
      SUB shall become the debts, liabilities and duties of the Surviving Entity.
      The
      separate existence and corporate organization of SUB shall cease at the
      Effective Time and thereafter SUB and TARGET shall be a single entity, to wit,
      the Surviving Entity.

    

    SECTION
      1.05 CERTIFICATE OF INCORPORATION AND BYLAWS; DIRECTORS AND
      OFFICERS

    

    Pursuant
      to the Merger:

    

    (i) The
      Certificate of Incorporation and Bylaws of TARGET as in effect immediately
      prior
      to the Effective Time shall be the Certificate of Incorporation and Bylaws
      of
      the Surviving Entity following the Merger, until thereafter changed or amended
      as provided therein or by applicable law.

    

    (ii) The
      officers and directors of the Parent following the Merger shall be those persons
      listed on Schedule
      1.05(a),
      until
      the earlier of their death, resignation or removal or until their respective
      successors are duly appointed and qualified.

    

    SECTION
      1.06 FURTHER ACTIONS

    

    If
      at any
      time after the Effective Time, SUB and TARGET shall consider or be advised
      that
      any further assignment or assurances or any other things that are necessary
      or
      desirable to vest, perfect or confirm, of record or otherwise, in the Surviving
      Entity, the title to any property or right of SUB acquired or to be acquired
      by
      reason of or as a result of the Merger, then SUB and TARGET and their respective
      officers and directors in office shall use all reasonable efforts to execute
      and
      deliver, or cause to be executed and delivered, all such proper deeds,
      assignments and assurances and do all things reasonably necessary and proper
      to
      vest, perfect or confirm title to such property or rights in the Surviving
      Entity and otherwise carry out the purpose of this Agreement, and the officers
      of SUB and the Surviving Entity are fully authorized in the name of TARGET
      or
      otherwise to take any and all such action with the same effect as if such
      persons were officers of TARGET. 

    

    
      
         

      

      
         

        
          

        

      

      
         

      

    

    SECTION
      1.07 CONVERSION

    

    As
      of the
      Effective Time, by virtue of the Merger and without any action on the part
      of
      SUB or TARGET:

    

    CONVERSION
      OF THE TARGET COMMON STOCK OF TARGET.
      Each
      share of Common Stock of TARGET issued and outstanding immediately prior to
      the
      Effective Time shall be converted into and become a right to receive one-quarter
      (0.25) of a Share of Common Stock (“Conversion Price”), subject to adjustment as
      provided herein, of the PARENT (the “Issuable Shares”) and shall automatically
      be canceled and retired and shall cease to exist. The Conversion Price is
      premised on the market price of the PARENT’s common stock at the time of
      execution of this Agreement, being $0.02 per share (“Market Price”). The
      Conversion Price shall be adjusted proportionately should the average closing
      sale price of the PARENT’s common stock for the 20 consecutive trading days
      prior to the Closing Date be greater or less than the Market Price. Each holder
      of a certificate representing any such TARGET Common Stock shall, to the extent
      such certificate represents such TARGET Common Stock , cease to have any rights
      with respect to such TARGET Common Stock , except the right to receive the
      Issuable Shares allocable to the shares represented by such certificate upon
      surrender of such certificate in accordance with Section 1.09. In calculating
      the number of Issuable Shares to issue to each TARGET shareholder, general
      rounding principles should control the actual calculation, which shall result
      in
      no issuance of any fractional shares to the TARGET shareholders.

    

    SECTION
      1.08 RESTRICTIONS ON RESALE

    

    The
      Issuable Shares will not be registered under the Securities Act, or the
      securities laws of any state, and absent an exemption from registration
      contained in such laws, cannot be transferred, hypothecated, sold or otherwise
      disposed of until; (i) a registration statement with respect to such securities
      is declared effective under the Securities Act, or (ii) PARENT receives an
      opinion of counsel for PARENT that an exemption from the registration
      requirements of the Securities Act is available. 

    

    The
      certificates representing the number of Issuable Shares into which the TARGET
      Common Stock shall have been converted pursuant to this Agreement shall contain
      legends substantially as follows:

    

    “THE
      SECURITIES WHICH ARE REPRESENTED BY THIS CERTIFICATE HAVE NOT BEEN REGISTERED
      UNDER THE SECURITIES ACT OF 1933, AS AMENDED, AND MAY NOT BE SOLD, TRANSFERRED,
      HYPOTHECATED OR OTHERWISE DISPOSED OF UNTIL A REGISTRATION STATEMENT WITH
      RESPECT THERETO IS DECLARED EFFECTIVE UNDER SUCH ACT, OR THE COMPANY RECEIVES
      AN
      OPINION OF COUNSEL FOR THE COMPANY THAT AN EXEMPTION FROM THE REGISTRATION
      REQUIREMENTS OF SUCH ACT IS AVAILABLE.”

    

    SECTION
      1.09 EXCHANGE OF CERTIFICATES

    

    (i) EXCHANGE
      OF CERTIFICATES. After the Effective Time and pursuant to a customary letter
      of
      transmittal or other instructional form provided by the Exchange Agent
      (hereafter defined) to each of the Shareholders (as appropriate, the
“Stockholders”) of the TARGET Common Stock, the Stockholders shall be required
      to surrender all the TARGET Common Stock to Executive Registrar & Transfer,
      Inc., 3615 South Huron Street, Suite 104, Englewood, CO 80110 upon such
      surrender to receive in exchange therefor certificates representing the number
      of Issuable Shares into which the TARGET Common Stock theretofore represented
      by
      the certificate or certificates so surrendered shall have been converted
      pursuant to this Agreement. Until so surrendered, each such outstanding
      certificate which, prior to the Effective Time, represented TARGET Common Stock
      shall be deemed for all corporate purpose, subject to the further provisions
      of
      this Article I to evidence the ownership of the number of whole Issuable Shares
      into which such TARGET Common Stock have been so converted. No dividend payable
      to holders of Issuable Shares of record as of any date subsequent to the
      Effective Time shall be paid to the Stockholders as the owner of any certificate
      which, prior to the Effective Time, represented TARGET Common Stock, until
      such
      certificate or certificates are surrendered as provided in this Article I or
      pursuant to letters of transmittal or other instructions with respect to lost
      certificates provided by the Exchange Agent.

    

    
      
         

      

      
         

        
          

        

      

      
         

      

    

    (ii) SUB
      shares of Common Stock. Each share of Common Stock of SUB issued and outstanding
      immediately prior to the Effective Time shall be converted into one fully paid
      and nonassessable share of common stock of the Surviving
      Corporation.

    

    (iii) FRACTIONAL
      SHARES. No certificate or scrip representing fractional Issuable Shares shall
      be
      issued upon the surrender of certificates representing TARGET Common Stock
      pursuant to this Agreement, and no dividend declaration by the Board of
      Directors of PARENT shall relate to any such fractional share. Fractional shares
      shall be rounded up to the nearest whole share.

    

    (iv) FULL
      SATISFACTION OF RIGHTS. All Issuable Shares into which the TARGET Common Stock
      shall have been converted pursuant to this Article 1 shall be deemed to have
      been issued in full satisfaction of all rights pertaining to the TARGET Common
      Stock.

    

    (v) CANCELLATION
      OF CERTIFICATES. All certificates representing TARGET Common Stock converted
      into Issuable Shares pursuant to this Article I shall be canceled upon delivery
      thereof to the Exchange Agent pursuant to this Agreement.

    

    (vi) CLOSING
      OF TRANSFER BOOKS. On the Effective Date, the stock transfer book of TARGET
      shall be deemed to be closed and no transfer of Private Shares shall thereafter
      be recorded thereon.

    

    ARTICLE
      II

    REPRESENTATIONS
      AND WARRANTIES OF SUB AND PARENT

     

    Except
      as
      set forth in the PARENT SEC Reports or the PARENT Disclosure Schedule or the
      SUB
      Disclosure Schedule, disclosure in any one of which shall apply to any and
      all
      representations and warranties made in this Agreement, and except as otherwise
      disclosed in writing by PARENT and/or SUB to TARGET, PARENT and SUB hereby
      represent and warrant to TARGET, as of the date of this Agreement and as of
      the
      Effective Time, as follows:

    

    SECTION
      2.01 ORGANIZATION, STANDING AND POWER

    

    SUB
      is a
      Nevada company and PARENT is a Nevada corporation. Both SUB and PARENT are
      duly
      incorporated, validly existing and in good standing under the laws of the State
      of Nevada, and have corporate power and authority to conduct their business
      as
      presently conducted by it and to enter into and perform this Agreement and
      to
      carry out the transactions contemplated by this Agreement. SUB and PARENT are
      duly qualified to do business as a foreign limited liability company and
      corporation, respectively, doing business in each state in which they own or
      lease real property and where the failure to be so qualified and in good
      standing would have a Material Adverse Effect on SUB and PARENT or their
      business. Except as disclosed on Schedule
      2.01
      hereto,
      neither SUB nor PARENT have any material ownership interest in any corporation,
      partnership (general or limited), limited liability company or other entity,
      whether foreign or domestic (collectively such ownership interests including
      capital stock). 

    

    
      
         

      

      
         

        
          

        

      

      
         

      

    

    SECTION
      2.02 CAPITALIZATION

    

    Subject
      to modification by the PARENT prior to the Closing for purposes of effectuating
      the terms of this Agreement, the authorized capital stock of PARENT consists
      of
      125,000,000 shares of common stock, $0.0002 par value per share, and no shares
      of preferred stock. As of the date of this Agreement, there were 56,575,212
      shares of common stock issued and outstanding. Except as disclosed on
Schedule
      2.02(a)
      hereto,
      no shares have been reserved for issuance to any person, and there are no other
      outstanding rights, warrants, options or agreements for the purchase of capital
      stock from PARENT except as provided in this Agreement. Except as disclosed
      on
Schedule
      2.02(b)
      hereto,
      no Person is entitled to any rights with respect to the issuance or transfer
      of
      the Issuable Shares. The outstanding shares are validly issued, fully paid,
      non-assessable, and have been issued in compliance with all state and federal
      securities laws or other Applicable Law.

    

    The
      authorized capital stock of SUB consists of 1,000 shares of common stock,
      $0.0001 par value per share, and no authorized shares of preferred stock. As
      of
      the date of this Agreement, there were 10 shares of common stock issued and
      outstanding. Except as disclosed on Schedule
      2.02(b)
      hereto,
      no shares have been reserved for issuance to any person, and there are no other
      outstanding rights, warrants, options or agreements for the purchase of capital
      stock from SUB except as provided in this Agreement. Except as disclosed on
      Schedule
      2.02(b)
      hereto,
      no Person is entitled to any rights with respect to the issuance or transfer
      of
      the Issuable Shares. The outstanding shares are validly issued, fully paid,
      non-assessable, and have been issued in compliance with all state and federal
      securities laws or other Applicable Law. As of the Effective Time, SUB shall
      not
      have filed a registration statement as to any of its shares. 

    

    SECTION
      2.03 AUTHORITY FOR AGREEMENT

    

    The
      execution, delivery, and performance of this Agreement by SUB and PARENT have
      been duly authorized by all necessary corporate action, except for the approval
      of SUB's Stockholders (the “SUB Stockholders”), and this Agreement, upon its
      execution by the Parties, will constitute the valid and binding obligation
      of
      SUB and PARENT enforceable against it in accordance with and subject to its
      terms, except as enforceability may be affected by bankruptcy, insolvency or
      other laws of general application affecting the enforcement of creditors'
      rights, provided, that no such obligation shall arise or be binding unless
      the
      SUB Stockholders approve this Agreement. Except as set forth above or in
Schedule
      2.03
      attached
      hereto, the execution and consummation of the transactions contemplated by
      this
      Agreement and compliance with its provisions by SUB and PARENT will not violate
      any provision of Applicable Law and will not conflict with or result in any
      breach of any of the terms, conditions, or provisions of, or constitute a
      default under, SUB's Certificate of Incorporation or Bylaws or PARENT’s
      Certificate of Incorporation or Bylaws, as the case may be and in each case
      as
      amended, or, in any material respect, any indenture, lease, loan agreement
      or
      other agreement or instrument to which SUB and PARENT are a party or by which
      they or any of their properties are bound, or any decree, judgment, order,
      statute, rule or regulation applicable to SUB and PARENT except to the extent
      that any breach or violation of any of the foregoing would not constitute or
      result in a Material Adverse Effect on SUB or PARENT taken as a whole.

    

    SECTION
      2.04 ISSUANCE OF PARENT COMMON STOCK

    

    The
      Issuable Shares issuable to the Stockholders as the holders of the TARGET Common
      Stock will when issued pursuant to this Agreement be duly and validly authorized
      and issued, fully paid and non-assessable.

    

    SECTION
      2.05 STATUS OF PARENT AND SUB; FINANCIAL STATEMENTS

    

    
      	
            	(i)	
              Currently
                the shares of common stock of PARENT are traded on the Electronic
                Bulletin
                Board in the over-the-counter market (“OTCBB”). Currently the shares of
                common stock of SUB are not traded.

            

    

     

    
      
        	
              	(ii)	
                SUB
                  is a non-reporting
                  company.

              

      

    

     

    
      
        	
              	(iii)	
                PARENT
                  is a reporting company.

              

      

       

       

      
        
           

        

        
           

          
            

          

        

        
           

        

      

      
        	
              	(iv)	
                SUB
                  does not have any material liabilities, except as provided in Schedule
                  2.05.

              

      

       

      
        
          	
                	(v)	
                  PARENT
                    has made available to TARGET copies of its audited financial
                    statements at
                    December 31, 2003, 2004 and 2005 for the three fiscal years then
                    ended
                    (collectively, “PARENT
                    Financial Statements”).

                

        

         

        
          
            	
                  	(vi)	
                    The
                      PARENT
                      Financial
                      Statements (i) are consistent in all material respects with
                      the books and
                      records of PARENT;
                      (ii) have been or will be prepared in accordance with GAAP
                      consistently
                      applied; (iii) reflect and provide adequate reserves and disclosures
                      in
                      respect of all liabilities of PARENT,
                      including all contingent liabilities, as of the respective
                      dates of the
                      Financial Statements, and (iv) present fairly in all material
                      respects the
                      financial position of PARENT
                      at
                      such dates and the results of operations and cash flows of
PARENT
                      for
                      the periods then ended.

                  

          

           

          
            
              	
                    	(vii)	
                      Except
                        as otherwise disclosed in the PARENT Disclosure Schedule
                        or in the PARENT
                        Financial Statements, PARENT does not have any liabilities
                        or obligations
                        that would be required to be set forth in PARENT Financial
                        Statements in
                        accordance with GAAP.

                    

            

             

          

        

      

    

    SECTION
      2.06 GOVERNMENTAL CONSENT

    

    No
      consent, waiver, approval, order or authorization of, or registration,
      declaration or filing with, any court, administrative agency or commission
      or
      other federal, state, county, local or other foreign governmental authority,
      instrumentality, agency or commission or any third party (other than the
      approval of the SUB Stockholders), including a party to any agreement with
      SUB
      or PARENT, is required by or with respect to SUB or PARENT in connection with
      the execution and delivery of this Agreement or the consummation of the
      transactions contemplated hereby, except for (i) such consents, waivers,
      approvals, orders, authorizations, registrations, declarations and filings
      as
      may be required under applicable securities laws thereby, and (ii) the filing
      of
      the Certificate of Merger with the Secretary of State of the State of
      Nevada.

    

    SECTION
      2.07 LITIGATION

    

    Except
      as
      disclosed on Schedule
      2.07
      hereof,
      there is no action, suit, investigation, audit or proceeding pending against,
      or
      to the best knowledge of SUB and PARENT threatened against or affecting, SUB
      and
      PARENT or any of their assets or properties before any court or arbitrator
      or
      any governmental body, agency or official. 

    

    SECTION
      2.08 INTERESTED PARTY TRANSACTIONS

    

    Intentionally
      omitted.

    

    SECTION
      2.09 COMPLIANCE WITH APPLICABLE LAWS

    

    To
      the
      Knowledge of SUB and PARENT, the business of SUB and PARENT has not been, and
      is
      not being, conducted in violation of any Applicable Law, except for possible
      violations which individually or in the aggregate have not had and are not
      reasonably likely to have a Material Adverse Effect. No investigation or review
      by any governmental entity with respect to SUB and PARENT is pending or, to
      the
      Knowledge of SUB and PARENT, threatened, nor has any governmental entity
      indicated an intention to conduct the same, except for investigations or reviews
      which individually or in the aggregate would not have, nor be reasonably likely
      to have, a Material Adverse Effect. 

    

    SECTION
      2.10 NO UNDISCLOSED LIABILITIES

    

    Except
      as
      set forth on Schedule
      2.10
      hereto,
      there are no liabilities, debts or other obligations of SUB and PARENT of any
      kind whatsoever, whether accrued, contingent, absolute, determined, determinable
      or otherwise, and there is no existing condition, situation or set of
      circumstances which could reasonably be expected to result in such a liability
      or debt.

    

    
      
         

      

      
         

        
          

        

      

      
         

      

    

    SECTION
      2.11 TAX FREE REORGANIZATION

    

    Neither
      SUB nor PARENT (i) has undertaken the obligation to investigate as to whether
      SUB or any entity affiliated therewith has taken or agreed to take any action
      that would prevent the Merger from qualifying as a reorganization within the
      meaning of Section 368 of the Code; or (ii) made any representation or warranty
      as to the qualification of the Merger as a reorganization within the meaning
      of
      Section 368 of the Code. Based on the foregoing, to the knowledge of SUB and
      PARENT, nether SUB nor PARENT nor any entity affiliated therewith has taken
      or
      agreed to take any action or is aware of any fact or circumstance that would
      prevent the Merger from qualifying as a reorganization within the meaning of
      Section 368 of the Code.

    

    SECTION
      2.12 TAX RETURNS AND PAYMENT

    

    SUB
      and
      PARENT have filed all material Tax Returns required by it and have paid all
      Taxes shown thereon to be due, except for Taxes being contested in good faith.
      There is no material claim for Taxes that is a lien against the property of
      SUB
      and PARENT other than liens for taxes not yet due and payable. Neither SUB
      nor
      PARENT have received notification of any audit of any Tax Return of SUB and
      PARENT being conducted or pending by a Tax Authority where an adverse
      determination could have a Material Adverse Effect, no extension or waiver
      of
      the statute of limitations on the assessment of any taxes has been granted
      by
      SUB and PARENT which is currently in effect, and SUB and PARENT are not a party
      to any agreement, contract or arrangement with any Tax Authority, which may
      result in the payment of any material amount. Neither SUB nor PARENT are a
      party
      to
      any tax-sharing or allocation agreement, nor does they owe any amount under
      any
      tax-sharing or allocation agreement. Neither SUB nor PARENT have been (nor
      does
      it have any liability for unpaid Taxes because it once was) a member of an
      “affiliated group” within the meaning of Code Section 1502. 

     

    SECTION
      2.13 BOARD APPROVAL.

    

    The
      Board
      of Directors of SUB and PARENT have approved this Agreement and the transactions
      contemplated hereby and SUB will submit it to the sole Stockholder for its
      approval.

    

    SECTION
      2.14 FULL DISCLOSURE

    

    The
      representations and warranties of SUB and PARENT contained in Article II of
      this
      Agreement or to be furnished in or in connection with documents mailed or
      delivered to the SUB Stockholders in connection with soliciting their consent
      to
      this Agreement, do not contain or will not contain, any untrue statement of
      a
      material fact, or omit to state a material fact required to be stated herein
      or
      therein or necessary to make the statements herein or therein, in the light
      of
      the circumstances under which they were made, not misleading.

    

    SECTION
      2.15 BROKERS’ AND FINDERS’ FEES

    

    Neither
      SUB nor PARENT has incurred, nor will they incur, directly or indirectly, any
      liability for brokers’ or finders’ fees or agents’ commissions or investment
      bankers’ fees or any similar charges in connection with this Agreement or any
      transaction contemplated hereby. 

    

    SECTION
      2.16 PARENT SEC REPORTS

    

    PARENT
      has filed all forms, statements, reports and documents required to be filed
      or,
      if permissible, furnished by it with the Commission since such reports were
      required. The PARENT SEC Reports (i) were prepared in accordance with the
      requirements of the Securities Act or the Exchange Act, as the case may be,
      and
      the rules and regulations promulgated thereunder, and (ii) did not, at the
      time
      they were filed, or, if amended, as of the date of such amendment, contain
      any
      untrue statement of a material fact or omit to state a material fact required
      to
      be stated therein or necessary in order to make the statements made therein,
      in
      the light of the circumstances under which they were made, not misleading.
      As of
      its filing date, each PARENT SEC Report complied as to form in all material
      respects with the applicable requirements of the Securities Act and the Exchange
      Act, as the case may be. There has not occurred any material adverse change,
      or
      any development constituting a prospective material adverse change, in the
      condition, financial or otherwise, or in the earnings, business or operations
      of
      PARENT since its latest report on Form 10-QSB. Neither the offer or sale of
      the
      PARENT Stock pursuant hereto nor the consummation of the transactions as
      contemplated by this Agreement give rise to any rights for or relating to the
      registration of shares of PARENT Common Stock or other securities of PARENT
      except as set forth on the PARENT Disclosure Schedule. PARENT is not required
      to
      prepare and deliver to its shareholders and file with the Commission any proxy,
      information statement or similar report in advance of the consummation of the
      transactions contemplated hereby, except for such reports as may need be filed
      in accordance with Form 8-K and Schedule 14F-1.

    

    
      
         

      

      
         

        
          

        

      

      
         

      

    

    ARTICLE
      III

    REPRESENTATIONS
      AND WARRANTIES OF TARGET

    

    Except
      as
      set forth in the TARGET SEC Reports or the TARGET Disclosure Schedule,
      disclosure in any one of which shall apply to any and all representations and
      warranties made in this Agreement, and except as otherwise disclosed in writing
      by TARGET to PARENT, TARGET hereby represents and warrants to PARENT, as of
      the
      date of this Agreement and as of the Effective Time, as follows:

    

    SECTION
      3.01 ORGANIZATION, STANDING AND POWER 

    

    (i) TARGET
      is
      a Nevada corporation duly formed, validly existing and in good standing under
      the laws of the State of Nevada and has full corporate power and authority
      to
      conduct its business as presently conducted by it and to enter into and perform
      this Agreement and to carry out the transactions contemplated by this Agreement.
      TARGET is duly qualified to do business in each state or other jurisdiction
      it
      owns or leases real property and where the failure to be so qualified and in
      good standing would have a Material Adverse Effect. A schedule of TARGET’S
      subsidiaries is attached hereto as Schedule 3.04, which discloses TARGET’S
      interests in any corporation, partnership (general or limited), limited
      liability company or other entity, whether foreign or domestic (collectively
      such ownership interests including capital stock). 

    

    SECTION
      3.02 CAPITALIZATION

    

    The
      authorized capital stock of TARGET consists of 10,000,000,000 shares of common
      stock, $0.0001 par value per share, and 500,000,000 shares of preferred stock,
      $.0001 par value per share. As of the date of this Agreement, there were
      approximately 9,907,123,955 shares of common stock issued and outstanding,
      and
      there were 200,000,002 shares of preferred stock issued and outstanding. Except
      as disclosed on Schedule
      3.02(a)
      hereto,
      no shares have been reserved for issuance to any person, and there are no other
      outstanding rights, warrants, options or agreements for the purchase of capital
      stock from TARGET except as provided in this Agreement. Except as disclosed
      on
Schedule
      3.02(b)
      hereto,
      no Person is entitled to any rights with respect to the issuance or transfer
      of
      the Issuable Shares. The outstanding shares are validly issued, fully paid,
      non-assessable, and have been issued in compliance with all state and federal
      securities laws or other Applicable Law.

    

    SECTION
      3.03 AUTHORITY FOR AGREEMENT

    

    The
      execution, delivery and performance of this Agreement by TARGET has been duly
      authorized by all necessary corporate or company action, as the case may be,
      and
      this Agreement constitutes the valid and binding obligation of TARGET,
      enforceable against it in accordance with its terms, except as enforceability
      may be affected by bankruptcy, insolvency or other laws of general application
      affecting the enforcement of creditors' rights. The execution and consummation
      of the transactions contemplated by this Agreement and compliance with its
      provisions by TARGET will not violate any provision of Applicable Law and will
      not conflict with or result in any breach of any of the terms, conditions,
      or
      provisions of, or constitute a default under, its certificate of incorporation
      or bylaws, or, in any material respect, any indenture, lease, loan agreement
      or
      other agreement instrument to which TARGET is a party or by which it or any
      of
      its properties are bound, or any decree, judgment, order, statute, rule or
      regulation applicable to TARGET except to the extent that any breach or
      violation of any of the foregoing would not constitute or result in a Material
      Adverse Effect.

    

    SECTION
      3.04 SUBSIDIARIES

    

    Except
      as
      disclosed on Schedule
      3.04
      hereof,
      TARGET has no other subsidiaries.

    

    
      
         

      

      
         

        
          

        

      

      
         

      

    

    SECTION
      3.05 STOCKHOLDERS

    

    Except
      as
      disclosed on Schedule
      3.05,
      there
      are no other holders of the TARGET Common Stock.

    

    SECTION
      3.06 GOVERNMENTAL CONSENT

    

    No
      consent, waiver, approval, order or authorization of, or registration,
      declaration or filing with, any court, administrative agency or commission
      or
      other federal, state, county, local or other foreign governmental authority,
      instrumentality, agency or commission or any third party, including a party
      to
      any agreement with TARGET, is required by or with respect to TARGET in
      connection with the execution and delivery of this Agreement or the consummation
      of the transactions contemplated hereby, except for (i) such consents, waivers,
      approvals, orders, authorizations, registrations, declarations and filings
      as
      may be required under applicable securities laws thereby, and (ii) the filing
      of
      the Certificate of Merger with the Secretary of State of the State of
      Nevada.

    

    SECTION
      3.07 STATUS OF TARGET; FINANCIAL STATEMENTS

    

    (i) Currently
      the shares of common stock of TARGET are quoted on the PINK SHEETS.

    

    (ii) As
      of the
      date hereof, TARGET is no longer a reporting company. Immediately prior to
      the
      execution of this Agreement, TARGET shall file a Form 15 to de-register the
      stock and it shall as a result, become a non-reporting company.

    

    (iii) TARGET
      has made available to PARENT copies of its audited financial statements as
      of
      December 31, 2003, 2004 and 2005 for the three fiscal years then ended
      (collectively, “TARGET
      Financial Statements”).
      

    

    (iv) The
      TARGET
      Financial
      Statements (i) are consistent in all material respects with the books and
      records of TARGET;
      (ii)
      have been or will be prepared in accordance with GAAP consistently applied;
      (iii) reflect and provide adequate reserves and disclosures in respect of all
      liabilities of TARGET,
      including all contingent liabilities, as of the respective dates of the
      Financial Statements, and (iv) present fairly in all material respects the
      financial position of TARGET
      at
      such
      dates and the results of operations and cash flows of TARGET
      for
      the
      periods then ended.

    

    (v) Except
      as
      otherwise disclosed in the TARGET Disclosure Schedule or in the TARGET Financial
      Statements, TARGET does not have any liabilities or obligations that would
      be
      required to be set forth in TARGET Financial Statements in accordance with
      GAAP.

    

    SECTION
      3.08 LITIGATION 

    

    There
      is
      no action, suit, investigation, audit or proceeding pending against, or to
      the
      best knowledge of TARGET, threatened against or affecting, TARGET or any of
      its
      assets or properties before any court or arbitrator or any governmental body,
      agency or official. 

    

    
      
         

      

      
         

        
          

        

      

      
         

      

    

    SECTION
      3.09 RESTRICTIONS ON BUSINESS ACTIVITIES

    

    There
      is
      no agreement (non-compete or otherwise), commitment, judgment, injunction,
      order
      or decree to which TARGET is a party or otherwise binding upon TARGET which
      has
      or may have the effect of prohibiting or impairing any business practice of
      TARGET, any acquisition of property (tangible or intangible) by TARGET or the
      conduct of business by TARGET. Without limiting the foregoing, TARGET has not
      entered into any agreement under which TARGET is restricted from selling,
      licensing or otherwise distributing any of its technology or products to or
      providing services to, customers or potential customers or any class of
      customers, in any geographic area, during any period of time or in any segment
      of the market.

    

    SECTION
      3.10 INTERESTED PARTY TRANSACTIONS

    

    Intentionally
      omitted. 

    

    SECTION
      3.11 COMPLIANCE WITH APPLICABLE LAWS

    

    To
      the
      Knowledge of TARGET, the business of TARGET has not been, and is not being,
      conducted in violation of any Applicable Law, except for possible violations
      which individually or in the aggregate have not had and are not reasonably
      likely to have a Material Adverse Effect. No investigation or review by any
      governmental entity with respect to TARGET is pending or, to the Knowledge
      of
      TARGET, threatened, nor has any governmental entity indicated an intention
      to
      conduct the same, except for investigations or reviews which individually or
      in
      the aggregate would not have, nor be reasonably likely to have, a Material
      Adverse Effect. 

    

    SECTION
      3.12 GOVERNMENTAL AUTHORIZATION

    

    Schedule
      3.12
      accurately lists each consent, license, permit, grant or other authorization
      issued to TARGET by a governmental entity (i) pursuant to which TARGET currently
      operates or holds any interest in any of their properties or (ii) which is
      required for the operation of the business of TARGET or the holding of any
      such
      interest (collectively, the “TARGET
      Authorizations”).
      The
      TARGET Authorizations are in full force and effect and constitute all TARGET
      Authorizations required to permit TARGET to operate or conduct its business
      or
      hold any interest in its properties or assets.

    

    SECTION
      3.13 ABSENCE OF CHANGES

    

    Since
      the
      TARGET Financial Statements Date there has not been:

    

    (i) any
      event, occurrence, development or state of circumstances or facts which would,
      individually or in the aggregate, have a Material Adverse Effect on
      TARGET;

    

    (ii) any
      amendment of any material term of any outstanding security of
      TARGET;

    

    (iii) any
      incurrence, assumption or guarantee by TARGET of any indebtedness for borrowed
      money;

    

    (iv) any
      creation or other incurrence by TARGET of any Lien on any material
      asset;

    

    (v) the
      making of any loan, advance or capital contributions to or investment in any
      Person;

    

    (vi) any
      damage, destruction or other casualty loss (whether or not covered by insurance)
      affecting the business or any asset(s) of TARGET which would, individually
      or in
      the aggregate, have a Material Adverse Effect on TARGET;

    

    (vii) any
      transaction or commitment made, or any contract or agreement entered into,
      by
      TARGET or any relinquishment by TARGET of any contract or other
      right;

    

    
      
         

      

      
         

        
          

        

      

      
         

      

    

    (viii) any
      change in any method of accounting, method of tax accounting, or accounting
      practice by TARGET;

     

    (ix) any
      (a)
      grant of any severance or termination pay to any current or former director,
      officer or employee of TARGET, (b) increase in benefits payable under any
      existing severance or termination pay policies or employment agreements, (c)
      entering into any employment, deferred compensation or other similar agreement
      (or any amendment to any such existing agreement) with any current or former
      director, officer or employee of TARGET, (d) establishment, adoption or
      amendment (except as required by applicable law) of any collective bargaining,
      bonus, profit sharing, thrift, pension, retirement, deferred compensation,
      compensation, stock option, restricted stock or other benefit plan or
      arrangement covering any current or former director, officer or employee of
      TARGET, or (e) increase in compensation, bonus or other benefits payable or
      otherwise made available to any current or former director, officer or employee
      of TARGET;

    

    (x) any
      labor
      dispute, other than routine individual grievances; or

    

    (xi) any
      tax
      election or any settlement or compromise of any tax liability, in either case
      that is material to TARGET.

    

    SECTION
      3.14 OPERATIONS SINCE FINANCIAL STATEMENTS DATE

    

    Since
      the
      TARGET Financial Statements Date, except for as contemplated by this Agreement
      or in the TARGET Financial Statements, TARGET:

    

    (i) has
      operated its businesses substantially as it was operated prior to that date
      and
      only in the ordinary course;

    

    (ii) has
      not
      declared or otherwise become liable with respect to any dividend or distribution
      of cash, assets or capital stock;

    

    (iii) has
      maintained or kept current its books, accounts, records, payroll, and filings
      in
      the usual and ordinary course of business, consistent in all material respects
      with past practice; and

    

    (iv) has
      not
      made any capital expenditure, commitment or investment other than in the
      ordinary course of business.

    

    SECTION
      3.15 NO UNDISCLOSED LIABILITIES

    

    Except
      as
      set forth on Schedule
      3.15
      hereto,
      there are no liabilities or debts of TARGET of any kind whatsoever, whether
      accrued, contingent, absolute, determined, determinable or otherwise, and there
      is no existing condition, situation or set of circumstances which could
      reasonably be expected to result in such a liability or debt.

    

    SECTION
      3.16 ACCOUNTS RECEIVABLE

    

    (i) TARGET
      has made available to SUB a list of all consolidated accounts receivable of
      TARGET (“Accounts
      Receivable”)
      as of
      March 31, 2006 along with a range of days elapsed since the date of each
      invoice.

    

    (ii)
       Except
      as
      set forth on Schedule
      3.16(a),
      all
      Accounts Receivable of TARGET arose in the ordinary course of business and
      are
      collectible except to the extent of reserves therefore set forth in the TARGET
      Financial Statements Date. Except as set forth on
      Schedule 3.16(b),
      no
      person has any Lien on any of such Accounts Receivable and no request or
      agreement for deduction or discount has been made with respect to any of such
      Accounts Receivable.

    

    
      
         

      

      
         

        
          

        

      

      
         

      

    

    SECTION
      3.17 INSURANCE

     

    TARGET
      has obtained and maintained in full force and effect insurance with responsible
      and reputable insurance companies or associations in such amounts, on such
      terms
      and covering such risks, including fire and other risks insured against by
      extended coverage, as is reasonably prudent. With respect to the insurance
      policies and fidelity bonds covering the assets, business, equipment,
      properties, operations, employees, officers and directors of TARGET, there
      is no
      claim by TARGET pending under any of such policies or bonds as to which coverage
      has been questioned, denied or disputed by the underwriters of such policies
      or
      bonds. All premiums due and payable under all such policies and bonds have
      been
      paid. TARGET is otherwise in material compliance with the terms of such policies
      and bonds (or other policies and bonds providing substantially similar insurance
      coverage). TARGET has no Knowledge of any threatened termination of, or material
      premium increase with respect to, any of such policies.

    

    SECTION
      3.18 TITLE TO PROPERTIES; LIENS

    

    TARGET
      does not own any real property. All of the assets of TARGET, except those
      disposed of in the ordinary course of business, are free and clear of all Liens,
      security interests, charges and encumbrances, except (i) as disclosed on the
      TARGET Financial Statements, (ii) Liens for current taxes not yet due and
      payable, (iii) Liens in favor of any lessor with respect to capital lease
      obligations disclosed in Schedule
      3.18
      attached
      hereto, (iv) such imperfections of title or zoning restrictions, easements
      or
      encumbrances, if any, as do not materially interfere with the present use of
      such property or assets, and (vi) Liens which arise by operation of
      law.

    

    SECTION
      3.19 MATERIAL CONTRACTS

    

    Except
      for: (i) contracts with clients and other contracts executed by TARGET in the
      ordinary course of business; (ii) employment agreements with officers; and
      (iii)
      other material contracts which are listed on Schedule
      3.19(a)
      hereof, TARGET is not a party to or bound by any material indenture, lease,
      license, loan agreement, other agreement or other instrument (collectively,
      the
“Material
      Contracts”).
      Except as disclosed on Schedule
      3.19(b)
      hereof,
      TARGET’s Material Contracts are enforceable in accordance with their respective
      terms, and to the knowledge of TARGET, TARGET is not in violation of, and has
      received no notice of being in violation of such Material
      Contracts.

    

    SECTION
      3.20 NON-CONTRAVENTION

    

    The
      execution and delivery by TARGET of this Agreement and the consummation by
      TARGET of the transactions contemplated hereby and performance of their
      obligations hereunder do not and will not (i) violate the Certificate of
      Incorporation or Bylaws of TARGET, (ii) violate any applicable law, rule,
      regulation, judgment, injunction, order or decree, (iii) require any consent
      or
      other action by any Person under, constitute a default under, result in a
      violation of, conflict with, or give rise to any right of termination,
      cancellation or acceleration of any right or obligation of TARGET, or to a
      loss
      of any benefit to which TARGET is entitled under any provision of any agreement
      or other instrument binding upon TARGET, or any license, franchise, permit,
      certificate, approval or other similar authorization affecting, or relating
      in
      any way to, the assets or business of TARGET, or (iv) result in the creation
      or
      imposition of any Lien (as defined herein) on any asset of TARGET.

    

    SECTION
      3.21 LABOR RELATIONS

    

    TARGET
      is
      not a party to any collective bargaining agreement and, to the Knowledge of
      TARGET, no organizational efforts are presently being made with respect to
      any
      employees of TARGET. TARGET has complied in all material respects with all
      applicable laws (including, but not limited to, the Employee Retirement Income
      Security Act of 1974, as amended (“ERISA”)),
      and
      regulations relating to employment matters including, but not limited to, those
      relating to wages, hours, discrimination and payment of social security and
      similar taxes.

    

    
      
         

      

      
         

        
          

        

      

      
         

      

    

    SECTION
      3.22 TAX RETURNS AND PAYMENT 

    

    TARGET
      has filed all material Tax Returns required from it and has paid all Taxes
      shown
      thereon to be due, except as reflected in the TARGET Financial Statements and
      except for Taxes being contested in good faith and except for such delinquent
      tax returns that TARGET is required to file within 90 days after the Effective
      Time of the Merger. Except
      as
      disclosed in the TARGET Financial Statements, there is no material claim for
      Taxes that is a lien against the property of TARGET other than liens for taxes
      not yet due and payable. TARGET has not received notification of any audit
      of
      any Tax Return of TARGET being conducted or pending by a Tax Authority where
      an
      adverse determination could have a Material Adverse Effect, no extension or
      waiver of the statute of limitations on the assessment of any taxes has been
      granted by TARGET which is currently in effect, and TARGET is not a party to
      any
      agreement, contract or arrangement with any Tax Authority, which may result
      in
      the payment of any material amount in excess of the amount reflected on the
      TARGET Financial Statements. . TARGET is not a party
      to
      any tax-sharing or allocation agreement, nor does it owe any amount under any
      tax-sharing or allocation agreement. TARGET has never been (nor does it have
      any
      liability for unpaid Taxes because it once was) a member of an “affiliated
      group” within the meaning of Code Section 1502.

    

    SECTION
      3.23 INTELLECTUAL PROPERTY

    

    Except
      as
      disclosed on Schedule
      3.23
      hereof,
      TARGET has title to all material patents, trademarks or trade secrets, or
      adequate licenses and rights to use the patents, trademarks, copyrights, trade
      names and trade secrets of others, necessary to the conduct of its business.
      The
      business of TARGET is being carried on without known conflicts with patents,
      licenses, trademarks, copyrights, trade names and trade secrets of others and,
      to the Knowledge of TARGET, no other persons are conducting their businesses
      in
      conflict with patents, licenses, trademarks, copyrights, trade names and trade
      secrets used by TARGET.

    

    SECTION
      3.24 ENVIRONMENTAL MATTERS

    

    To
      the
      Knowledge of TARGET: (i) TARGET has obtained all material permits and licenses
      which are required in connection with its business under all applicable laws
      and
      regulations relating to pollution or protection of the environment (the
“Environmental
      Laws”)
      and is
      in material compliance therewith; (ii) TARGET has at all times conducted its
      business in material compliance with all Environmental Laws and TARGET has
      not
      received any written notice of any past, present or future events, conditions
      or
      circumstances, which would interfere with or prevent material compliance or
      continued material compliance with any Environmental Laws or which form the
      basis of any material claim, demand or investigation, based on or related to
      TARGET’s business or other activities; (iii) there is no civil, criminal or
      administrative action or proceeding pending or threatened against TARGET,
      arising under any Environmental Laws; and (iv) there does not exist, and at
      no
      time since TARGET acquired any premises leased or used by it, has there existed
      any conditions that TARGET believes would require remediation by TARGET under
      any Environmental Laws

    

    SECTION
      3.25 EMPLOYMENT AGREEMENTS

    

    Schedule
      3.25
      hereof
      lists each employment agreement between TARGET and any director, officer or
      employee of TARGET and copies of all such agreements have been provided to
      SUB
      prior to the date hereof. Except as provided in such employment agreements,
      all
      other employees of TARGET are terminable at will without expense or liability
      to
      TARGET other than as may be set forth in said Schedule
      3.25
      attached
      hereto or as may be required by law.

    

    SECTION
      3.26 WARRANTY CLAIMS

    

    To
      the
      Knowledge of TARGET and except as set forth in Schedule
      3.26
      attached
      hereto, there are no pending or threatened material claims against TARGET for
      any work performed by TARGET for any client, including but not limited to,
      any
      services rendered under any warranties.

    

    
      
         

      

      
         

        
          

        

      

      
         

      

    

    SECTION
      3.27 BROKERS’ AND FINDERS’ FEES

    

    TARGET
      has not incurred, nor will it incur, directly or indirectly, any liability
      for
      brokers’ or finders’ fees or agents’ commissions or investment bankers’ fees or
      any similar charges in connection with this Agreement or any transaction
      contemplated hereby.

    

    SECTION
      3.28 BOARD APPROVAL

    

    The
      Board
      of Directors of TARGET has approved this Agreement and the transactions
      contemplated hereby and will submit it to the Stockholders for their
      approval.

    

    SECTION
      3.29 FULL DISCLOSURE

    

    The
      representations and warranties of TARGET contained in this Article III of this
      Agreement or to be furnished in or in connection with documents mailed or
      delivered to the Stockholders of TARGET in connection with soliciting their
      consent to this Agreement, do not contain or will not contain, any untrue
      statement of a material fact, or omit to state a material fact required to
      be
      stated herein or therein or necessary to make the statements herein or therein,
      in the light of the circumstances under which they were made, not
      misleading.

    

    SECTION
      3.30 TARGET SEC REPORTS

    

    Prior
      to
      filing the TARGET’S Form 15 with the Commission, TARGET filed all forms,
      statements, reports and documents required to be filed or, if permissible,
      furnished by it with the Commission since such forms have been required., except
      that TARGET did not timely file its quarterly report on Form 10QSB for the
      period ending September 30, 2005 and its annual report on Form 10-KSB for the
      period ended December 31, 2005. The TARGET SEC Reports (i) were prepared in
      accordance with the requirements of the Securities Act or the Exchange Act,
      as
      the case may be, and the rules and regulations promulgated thereunder, and
      (ii)
      did not, at the time they were filed, or, if amended, as of the date of such
      amendment, contain any untrue statement of a material fact or omit to state
      a
      material fact required to be stated therein or necessary in order to make the
      statements made therein, in the light of the circumstances under which they
      were
      made, not misleading. As of its filing date, each TARGET SEC Report complied
      as
      to form in all material respects with the applicable requirements of the
      Securities Act and the Exchange Act, as the case may be. 

    

    ARTICLE
      IV

    CERTAIN
      COVENANTS AND AGREEMENTS

    

    SECTION
      4.01 COVENANTS OF TARGET

    

    TARGET
      covenants and agrees that, during the period from the date of this Agreement
      until the Closing Date, TARGET shall conduct its business as presently operated
      and solely in the ordinary course, and consistent with such operation, and,
      in
      connection therewith, without the written consent of SUB and
      PARENT:

    

    (i) shall
      not
      amend its Certificate of Incorporation or Bylaws;

    

    (ii) shall
      not
      pay or agree to pay to any employee, officer or director compensation that
      is in
      excess of the current compensation level of such employee, officer or director
      other than salary increases or payments made in the ordinary course of business
      or as otherwise provided in any contracts or agreements with any such
      employees;

    

    (iii) shall
      not
      merge or consolidate with any other entity or acquire or agree to acquire any
      other entity;

    

    (iv) shall
      not
      sell, transfer, or otherwise dispose of any assets required for the operations
      of TARGET’s business except in the ordinary course of business consistent with
      past practices;

    

    
      
         

      

      
         

        
          

        

      

      
         

      

    

    (v) shall
      not
      create, incur, assume, or guarantee any indebtedness for money borrowed except
      in the ordinary course of business, or create or suffer to exist any mortgage,
      lien or other encumbrance on any of its assets, except those in existence on
      the
      date hereof or those granted pursuant to agreements in effect on the date of
      this Agreement or provided by SUB and PARENT and/or any of their
      affiliates;

    

    (vi) shall
      not
      make any capital expenditure or series of capital expenditures except in the
      ordinary course of business, with the exception of the acquisition referred
      to
      in Section 4.01(iii) hereof;

    

    (vii) shall
      not
      declare or pay any dividends on or make any distribution of any kind with
      respect to the TARGET Common Stock;

    

    (viii) shall
      maintain its facilities, assets and properties in reasonable repair, order
      and
      condition, reasonable wear and tear excepted, and to notify SUB and PARENT
      immediately in the event of any material loss or damage to any of TARGET’s
      material assets;

    

    (ix) shall
      maintain in full force and effect all present insurance coverage of the types
      and in the amounts as are in effect as of the date of this
      Agreement;

    

    (x) shall
      seek to preserve the present employees, reputation and business organization
      of
      TARGET and TARGET’s relationship with its clients and others having business
      dealings with it;

    

    (xi) shall
      not
      issue any additional TARGET Common Stock or take any action affecting the
      capitalization of TARGET;

    

    (xii) shall
      use
      commercially reasonable efforts to comply with and not be in default or
      violation under any law, regulation, decree or order applicable to TARGET’s
      business, operations or assets where such violation would have a Material
      Adverse Effect;

    

    (xiii) shall
      not
      grant any severance or termination pay to any director, officer or any other
      employees of TARGET, other than pursuant to agreements in effect on the date
      of
      this Agreement or as otherwise disclosed in the documents delivered pursuant
      to
      this Agreement;

    

    (xiv) shall
      not
      change any of the accounting principles or practices used by it, except as
      may
      be required as a result of a change in law or in GAAP, whether in respect of
      Taxes or otherwise;

    

    (xv) shall
      not
      terminate or waive any right of substantial value other than in the ordinary
      course of business; and

    

    (xvi) shall
      not
      enter into any material contract or commitment other than in the ordinary course
      of business.

     

    SECTION
      4.02 COVENANTS OF PARENT

    

    PARENT
      covenants and agrees that, during the period from the date of this Agreement
      until the Closing Date, PARENT shall conduct its business as presently operated
      and solely in the ordinary course, and consistent with such operation, and,
      in
      connection therewith, without the written consent of TARGET:

    

    (i) Employment
      Additionally, PARENT shall employ such employees of TARGET as determined by
      PARENT, upon such terms and conditions as shall be acceptable to PARENT and
      such
      individuals.

    

    (ii) Resignation
      of Directors, Nomination of Directors and Officers.
      PARENT
      shall, prior to the Closing, cause none of its directors to resign subsequent
      to
      the Effective Time. In addition, PARENT agrees and accepts the officers and
      directors of the PARENT following the Merger of persons listed on Schedule
      1.05(a),
      until
      the earlier of their death, resignation or removal or until their respective
      successors are duly appointed and qualified.

    

    
      
         

      

      
         

        
          

        

      

      
         

      

    

    (iii) shall
      not
      amend its Certificate of Incorporation or Bylaws;

    

    (iv) shall
      not
      pay or agree to pay to any employee, officer or director compensation that
      is in
      excess of the current compensation level of such employee, officer or director
      other than salary increases or payments made in the ordinary course of business
      or as otherwise provided in any contracts or agreements with any such
      employees;

    

    (v) shall
      not
      merge or consolidate with any other entity or acquire or agree to acquire any
      other entity;

    

    (vi) shall
      not
      sell, transfer, or otherwise dispose of any assets required for the operations
      of PARENT’s business except in the ordinary course of business consistent with
      past practices;

    

    (vii) shall
      not
      create, incur, assume, or guarantee any indebtedness for money borrowed except
      in the ordinary course of business, or create or suffer to exist any mortgage,
      lien or other encumbrance on any of its assets, except those in existence on
      the
      date hereof or those granted pursuant to agreements in effect on the date of
      this Agreement or provided by TARGET and/or any of its affiliates;

    

    (viii) shall
      not
      make any capital expenditure or series of capital expenditures except in the
      ordinary course of business;

    

    (ix) shall
      not
      declare or pay any dividends on or make any distribution of any kind with
      respect to its securities;

    

    (x) shall
      maintain its facilities, assets and properties in reasonable repair, order
      and
      condition, reasonable wear and tear excepted, and to notify TARGET immediately
      in the event of any material loss or damage to any of PARENT’s material
      assets;

    

    (xi) shall
      maintain in full force and effect all present insurance coverage of the types
      and in the amounts as are in effect as of the date of this
      Agreement;

    

    (xii) shall
      seek to preserve the present employees, reputation and business organization
      of
      SUB and PARENT and SUB’s and PARENT’s relationship with its clients and others
      having business dealings with it;

    

    (xiii) shall
      not
      issue any securities other than as contemplated hereby.

    

    (xiv) shall
      use
      commercially reasonable efforts to comply with and not be in default or
      violation under any law, regulation, decree or order applicable to SUB’s and
      PARENT’s business, operations or assets where such violation would have a
      Material Adverse Effect;

    

    (xv) shall
      not
      grant any severance or termination pay to any director, officer or any other
      employees of SUB and PARENT except as otherwise disclosed in the documents
      delivered pursuant to this Agreement;

    

    (xvi) shall
      not
      change any of the accounting principles or practices used by it, except as
      may
      be required as a result of a change in law or in GAAP, whether in respect of
      Taxes or otherwise;

    

    (xvii) shall
      not
      terminate or waive any right of substantial value other than in the ordinary
      course of business;

    

    (xviii) shall
      not
      enter into any material contract or commitment other than in the ordinary course
      of business; and

    

    (xix) during
      the period from the date of this Agreement until the Closing Date, SUB and
      PARENT shall conduct its business as presently operated and solely in the
      ordinary course, and consistent with such operation, and, in connection
      therewith, without the written consent of TARGET.

    

    
      
         

      

      
         

        
          

        

      

      
         

      

    

    SECTION
      4.03 COVENANTS OF THE PARTIES

    

    (i) Tax-free
      Reorganization.
      The
      Parties intend that the transactions contemplated hereby qualify as a tax free
      reorganization under Code Section 368(a)(1)(A) and the parties will take the
      position for all purposes that the transactions contemplated hereby qualify
      as a
      reorganization under such Section. In addition, the Parties covenant and agree
      that they will not engage in any action, or fail to take any action, which
      action or failure to act would reasonably be expected to cause the Merger to
      fail to qualify as a “reorganization” under Code Section 368(a), whether or not
      otherwise permitted by the provisions of this Agreement; 

    

    (ii) Announcement.
      Neither
      TARGET, on the one hand, nor SUB and PARENT on the other hand, shall issue
      any
      press release or otherwise make any public statement with respect to this
      Agreement or the transactions contemplated hereby without the prior consent
      of
      the other Parties (which consent shall not be unreasonably withheld), except
      as
      may be required by applicable law or securities regulation. Notwithstanding
      anything in this Section 4.03 to the contrary, the Parties will, to the extent
      practicable, consult with each other before issuing, and provide each other
      the
      opportunity to review and comment upon, any such press release or other public
      statements with respect to this Agreement and the transactions contemplated
      hereby whether or not required by Applicable Law. 

    

    (iii) Notification
      of Certain Matters.
      TARGET
      shall give prompt notice to SUB and PARENT, and SUB and PARENT shall give prompt
      notice to TARGET, of: 

    

    (a) The
      occurrence, or nonoccurrence, of any event the occurrence, or nonoccurrence,
      of
      which would be reasonably likely to cause any representation or warranty
      contained in this Agreement to be untrue or inaccurate in any material respect
      at or prior to the Effective Time; and 

    

    (b) Any
      material failure of TARGET on the one hand, or SUB and PARENT, on the other
      hand, to comply with or satisfy any covenant, condition or agreement to be
      complied with or satisfied by it hereunder. 

    

    (iv) Reasonable
      Best Efforts.
      Before
      Closing, upon the terms and subject to the conditions of this Agreement, the
      Parties agree to use their respective reasonable best efforts to take, or cause
      to be taken, all actions, and to do, or cause to be done, all things necessary,
      proper or advisable (subject to applicable laws) to consummate and make
      effective the Merger and other transactions contemplated by this Agreement
      as
      promptly as practicable including, but not limited to: 

    

    (a) The
      preparation and filing of all forms, registrations and notices required to
      be
      filed to consummate the Merger, including without limitation, the corporate
      resolutions to be sent to the SUB Stockholders (including the definitive and
      any
      amendments thereto, the “Shareholder Resolution”), and the other approvals,
      consents, orders, exemptions or waivers by any third party or governmental
      entity; and

    (b) The
      satisfaction of the other Parties' conditions precedent to Closing.

    

    (v) Representation
      of Counsel.
      Each of
      the Parties has engaged separate counsel and have relied upon the advice
      provided by their counsel. .

    

    (vi) Shareholder
      Resolution.
      SUB
      will use its reasonable best efforts to seek the approval of the SUB
      Stockholders for the Merger. As promptly as is reasonably practicable after
      the
      date of this Agreement, SUB shall deliver to its sole Stockholder a corporate
      resolution and copy of this Agreement for the purpose of approving and
      authorizing this Agreement.

    

    
      
         

      

      
         

        
          

        

      

      
         

      

    

    (vii) Access
      to Information

    

    (a) Inspection
      by TARGET.
      SUB and
      PARENT will make available for inspection by TARGET, during normal business
      hours and in a manner so as not to interfere with normal business operations,
      all of SUB’s and PARENT’s records (including tax records), books of account,
      premises, contracts and all other documents in SUB’s and PARENT’s possession or
      control that are reasonably requested by TARGET to inspect and examine the
      business and affairs of SUB and PARENT. SUB and PARENT will cause its managerial
      employees and regular independent accountants to be available upon reasonable
      advance notice to answer questions of TARGET concerning the business and affairs
      of SUB and PARENT. TARGET will treat and hold as confidential any information
      they receive from SUB and PARENT in the course of the reviews contemplated
      by
      this Section 4.03(vii). No examination by TARGET will, however, constitute
      a
      waiver or relinquishment by TARGET of its rights to rely on SUB’s and PARENT’s
      covenants, representations and warranties made herein or pursuant
      hereto.

    

    (b) Inspection
      by SUB.
      TARGET
      will make available for inspection by SUB and PARENT, during normal business
      hours and in a manner so as not to interfere with normal business operations,
      all of TARGET’s records (including tax records), books of account, premises,
      contracts and all other documents in TARGET’s possession or control that are
      reasonably requested by SUB and PARENT to inspect and examine the business
      and
      affairs of TARGET. TARGET will cause its managerial employees and regular
      independent accountants to be available upon reasonable advance notice to answer
      questions of SUB and PARENT concerning the business and affairs of TARGET.
      SUB
      and PARENT will treat and hold as confidential any information they receive
      from
      TARGET in the course of the reviews contemplated by this Section 4.03 (vii).
      No
      examination by SUB and PARENT will, however, constitute a waiver or
      relinquishment by SUB and PARENT of its rights to rely on TARGET’s covenants,
      representations and warranties made herein or pursuant hereto.

    

    ARTICLE
      V

    CONDITIONS
      PRECEDENT

    

    SECTION
      5.01 CONDITIONS PRECEDENT TO THE PARTIES' OBLIGATIONS

    

    The
      obligations of the Parties as provided herein shall be subject to each of the
      following conditions precedent, unless waived by the parties: 

    

    (i) Consents,
      Approvals.
      The
      Parties shall have obtained all consents and approvals of their respective
      boards of directors and stockholders, and all material consents, including
      any
      material consents and waivers by the Parties’ respective lenders and other
      third-parties, if necessary, to the consummation of the transactions
      contemplated by this Agreement. 

    

    (ii) Absence
      of Certain Litigation.
      No
      action or proceeding shall be threatened or pending before any governmental
      entity or authority which, in the reasonable opinion of counsel for the Parties,
      is likely to result in a restraint, prohibition or the obtaining of damages
      or
      other relief in connection with this Agreement or the consummation of the
      Merger.

    

    SECTION
      5.02 CONDITIONS PRECEDENT TO THE OBLIGATIONS OF SUB AND
      PARENT

    

    The
      obligations of SUB and PARENT as provided herein shall be subject to each of
      the
      following conditions precedent, unless waived by SUB and PARENT:

    

    (i) Consents
      And Approvals.
      TARGET
      shall have obtained all material consents, including any material consents
      and
      waivers by TARGET's lenders and other third-parties, if necessary, to the
      consummation of the transactions contemplated by this Agreement. 

    

    (ii)
      Representations
      and Warranties.
      The
      representations and warranties by TARGET in Article III herein shall be true
      and
      accurate in all material respects on and as of the Closing Date with the same
      force and effect as though such representations and warranties had been made
      at
      and as of the Closing Date, except to the extent that any changes therein are
      specifically contemplated by this Agreement. 

    

    
      
         

      

      
         

        
          

        

      

      
         

      

    

    (iii) Performance.
      TARGET
      shall have performed and complied in all material respects with all agreements
      to be performed or complied with by them pursuant to this Agreement prior at
      or
      prior to the Closing. 

    

    (iv) Proceedings
      and Documents.
      All
      corporate and other proceedings in connection with the transactions contemplated
      by this Agreement and all documents and instruments incident to such
      transactions shall be reasonably satisfactory in substance and form to SUB
      and
      PARENT and its counsel, and SUB and its counsel shall have received all such
      counterpart originals (or certified or other copies) of such documents as they
      may reasonably request. 

    

    (vi) Certificate
      of Good Standing.
      TARGET
      shall have delivered to SUB and PARENT a certificate as to the good standing
      of
      TARGET in the State of Nevada certified by the Secretary of State of the State
      of Nevada on or within 20 calendar days of the Closing Date. 

    

    (vii) Material
      Changes.
      Except
      as contemplated by this Agreement, since the date hereof, TARGET shall not
      have
      suffered a Material Adverse Effect. 

    

    (viii) Certified
      List of Shareholders.
      TARGET
      shall have delivered to PARENT a certified list of shareholders and their
      shareholdings from the Transfer Agent, as well as a schedule showing any
      options, warrants, scrip or any other rights to purchase stock, plus the terms
      of any such purchase rights.

    

    SECTION
      5.03 CONDITIONS PRECEDENT TO THE OBLIGATIONS OF TARGET

    

    The
      obligation of TARGET on the Closing Date as provided herein shall be subject
      to
      the satisfaction, on or prior to the Closing Date, of the following conditions
      precedent, unless waived by TARGET: 

    

    (i) Consents
      And Approvals.
      SUB and
      PARENT shall have obtained the consent and approval of their respective lenders
      and other third-parties, if necessary, to the consummation of the transactions
      contemplated by this Agreement. 

    

    (ii) Representations
      And Warranties.
      The
      representations and warranties by SUB and PARENT in Article II herein shall
      be
      true and accurate in all material respects on and as of the Closing Date with
      the same force and effect as though such representations and warranties had
      been
      made at and as of the Closing Date, except to the extent that any changes
      therein are specifically contemplated by this Agreement. 

    

    (iii) Performance.
      SUB and
      PARENT shall have performed and complied in all material respects with all
      agreements to be performed or complied with by them pursuant to this Agreement
      prior to or at the Closing. 

    

    (iv) Proceedings
      And Documents.
      All
      corporate, company and other proceedings in connection with the transactions
      contemplated by this Agreement and all documents and instruments incident to
      such transactions shall be reasonably satisfactory in substance and form to
      TARGET and its counsel, and TARGET and its counsel shall have received all
      such
      counterpart originals (or certified or other copies) of such documents as they
      may reasonably request.

    

    (v) Certificate
      of Good Standing.
      SUB and
      PARENT shall have delivered to TARGET a certificate as to the good standing
      of
      SUB certified by the Secretary of State of the State of Nevada, on or within
      2
      business days of the Closing Date.

    

    (vi) Material
      Changes.
      Except
      as contemplated by this Agreement, since the date hereof, SUB shall not have
      suffered a Material Adverse Effect.

    

    (vii) Certified
      List of Shareholders.
      PARENT
      shall have delivered to TARGET a certified list of shareholders and their
      shareholdings from the Transfer Agent, as well as a schedule showing any
      options, warrants, scrip or any other rights to purchase stock, plus the terms
      of any such purchase rights.

    

    
      
         

      

      
         

        
          

        

      

      
         

      

    

    ARTICLE
      VI

    TERMINATION,
      AMENDMENT AND WAIVER

    

    SECTION
      6.01 TERMINATION

    

    This
      Agreement may be terminated and the Merger may be abandoned at any time prior
      to
      the Effective Time by: 

    

    (i) The
      mutual written consent of the Boards of Directors of the Parties; 

    

    (ii) Either
      SUB and PARENT, on the one hand, or TARGET, on the other hand, if any
      governmental entity or court of competent jurisdiction shall have issued an
      order, decree or ruling or taken any other action (which order, decree, ruling
      or other action the parties to this Agreement shall use their reasonable efforts
      to lift), which restrains, enjoins or otherwise prohibits the Merger or the
      acceptance for payment of, or payment for, Issuable Shares pursuant to the
      Merger and such order, decree, ruling or other action shall have become final
      and non-appealable; 

    

    (iii) SUB
      and
      PARENT, if TARGET shall have breached in any material respect any of their
      respective representations, warranties, covenants or other agreements contained
      in this Agreement, and the breach cannot be or has not been cured within 15
      calendar days after the giving of written notice by SUB and PARENT to TARGET;
      

    

    (iv) TARGET,
      if SUB and PARENT shall have breached in any material respect any of their
      representations, warranties, covenants or other agreements contained in this
      Agreement, and the breach cannot be or has not been cured within 15 calendar
      days after the giving of written notice by TARGET to SUB and PARENT; or

     

    (viii)
      Without any action on the part of the Parties if required by Applicable
      Law.

     

    (ix) On
      May
      30, 2006 if the Merger is not completed prior thereto, unless this date is
      extended by the mutual agreement in writing of the Parties prior
      thereto.

    

    (x) TARGET
      and/or PARENT if the provisions of Section 4.02(iii) have not been
      satisfied.

    

    SECTION
      6.02 EFFECT OF TERMINATION

    

    If
      this
      Agreement is terminated as provided in Section 6.01, written notice of such
      termination shall be given by the terminating Party to the other Party
      specifying the provision of this Agreement pursuant to which such termination
      is
      made, this Agreement shall become null and void and there shall be no liability
      on the part of SUB and PARENT or TARGET; provided that nothing in this Agreement
      shall relieve any Party from any liability or obligation with respect to any
      willful breach of this Agreement. 

    

    ARTICLE
      VII

    CONFIDENTIALITY;
      NON-SOLICITATION; EXCLUSIVITY

    

    SECTION
      7.01 CONFIDENTIALITY

    

    SUB
      and
      PARENT, on the one hand, and TARGET, on the other hand, will keep confidential
      all information and documents obtained from the other, including but not limited
      to any information or documents provided pursuant to Section 4.03(vii) hereof,
      which are designated by such Party as confidential (except for any information
      disclosed to the public pursuant to a press release authorized by the Parties)
      and in the event the Closing does not occur or this Agreement is terminated
      for
      any reason, will promptly return such documents and all copies of such documents
      and all notes and other evidence thereof, including material stored on a
      computer, and will not use such information for its own advantage, except to
      the
      extent that (i) the information must be disclosed by law, (ii) the information
      becomes publicly available by reason other than disclosure by the Party subject
      to the confidentiality obligation, (iii) the information is independently
      developed without use of or reference to the other Party’s confidential
      information, (iv) the information is obtained from another source not obligated
      to keep such information confidential, or (v) the information is already
      publicly known or known to the receiving Party when disclosed as demonstrated
      by
      written documentation in the possession of such Party at such time.

    

    
      
         

      

      
         

        
          

        

      

      
         

      

    

    SECTION
      7.02 NON-SOLICITATION

    

    During
      the period from the date of this Agreement until the consummation or termination
      of this Agreement or the Merger and, in the event of the termination of this
      Agreement or the Merger for any reason, during the one (1) year period following
      the date of such termination, neither Party shall, without the consent of the
      other Party, directly or indirectly solicit the employment or engagement, as
      an
      employee or consultant, any “restricted employee” or encourage any “restricted
      employee” to leave the employment of the other Party or any subsidiary of the
      other Party. A “restricted employee” shall mean any person who is employed by a
      Party or any of its subsidiaries on the date of this Agreement or at any time
      during the six (6) months prior thereto. 

    

    SECTION
      7.03 EXCLUSIVITY

    

    Except
      for the transactions contemplated by this Agreement, none of the Parties shall
      (i) solicit, initiate, or encourage the submission of any proposal or offer
      relating to the acquisition of any capital stock or other voting securities
      or
      any substantial portion of the assets of such or any other Party hereto
      (including any acquisition structured as a merger, consolidation, or share
      exchange) or (ii) participate in any discussions or negotiations regarding,
      furnish any information with respect to, assist or participate in, or facilitate
      in any other manner any effort or attempt by any Person to do or seek any of
      the
      foregoing. The Parties shall notify each other Party immediately if any Person
      makes any proposal, offer, inquiry, or contact with respect to any of the
      foregoing.

    

    ARTICLE
      VIII

    INDEMNIFICATION

    

    SECTION
      8.01 INDEMNIFICATION BY SUB AND PARENT

    

    SUB
      and
      PARENT shall indemnify, defend and hold harmless, TARGET, and each person who
      is
      now, or has been at any time prior to the date hereof or who becomes prior
      to
      the Closing, an officer, director or partner of, TARGET or an employee of,
      TARGET and their respective heirs, legal representatives, successors and assigns
      (the “TARGET Indemnified Parties”) against all losses, claims, damages, costs,
      expenses (including attorneys’ fees), liabilities or judgments or amounts that
      are paid in settlement of or in connection with any threatened or actual claim,
      action, suit, proceeding or investigation based in whole or in part on or
      arising in whole or in part out of (i) any breach of this Agreement by SUB
      and
      PARENT, including but not limited to failure of any representation or warranty
      to be true and correct at or before the Closing, or (ii) any act, omission
      or
      conduct of any officer, director or agent of SUB and PARENT prior to the
      Closing, whether asserted or claimed prior to, or at or after, the Closing,
      or
      (iii) relating to the consummation of the transactions contemplated herein,
      and
      any action taken in connection therewith (“TARGET Indemnified Liabilities”). Any
      TARGET Indemnified Party wishing to claim indemnification under this Section
      8.01, upon learning of any such claim, action, suit, proceeding or
      investigation, shall notify SUB and PARENT, but the failure so to notify shall
      not relieve SUB and PARENT from any liability that it may have under this
      Section 8.01, except to the extent that such failure would materially prejudice
      SUB and PARENT.

    

    SECTION
      8.02 INDEMNIFICATION BY TARGET

    

    TARGET
      shall indemnify, defend and hold harmless SUB and PARENT and each person who
      is
      now, or has been at any time prior to the date hereof or who becomes prior
      to
      the Closing, an officer, director or partner of SUB and PARENT, or an employee
      of SUB and PARENT and their respective heirs, legal representatives, successors
      and assigns (collectively the “SUB Indemnified Parties”) against all losses,
      claims, damages, costs, expenses (including attorneys’ fees), liabilities or
      judgments or amounts that are paid in settlement of or in connection with any
      threatened or actual claim, action, suit, proceeding or investigation based
      in
      whole or in part on or arising in whole or in part out of (i) any breach of
      this
      Agreement by TARGET, including but not limited to failure of any representation
      or warranty to be true and correct at or before the Closing, or (ii) any act,
      omission or conduct of any officer, director or agent of TARGET prior to the
      Closing, whether asserted or claimed prior to, or at or after, the Closing,
      or
      (iii) relating to the consummation of the transactions contemplated herein,
      and
      any action taken in connection therewith (collectively “SUB Indemnified
      Liabilities”). Any SUB Indemnified Party wishing to claim indemnification under
      this Section 8.02, upon learning of any such claim, action, suit, proceeding
      or
      investigation, shall notify TARGET, but the failure so to notify shall not
      relieve TARGET from any liability that it may have under this Section 8.02,
      except to the extent that such failure would materially prejudice
      TARGET.

    

    
      
         

      

      
         

        
          

        

      

      
         

      

    

    SECTION
      8.03 SURVIVAL OF INDEMNIFICATION

    

    All
      rights to indemnification under this Article 8 shall survive the consummation
      of
      the Merger and the termination of this Agreement. The provisions of this Article
      8 are intended to be for the benefit of, and shall be enforceable by, each
      TARGET Indemnified Party and each SUB Indemnified Party, and his or her heirs
      and representatives. No Party shall enter into any settlement regarding the
      foregoing without prior approval of the TARGET Indemnified Party or SUB
      Indemnified Party, as the case may be.

    

    ARTICLE
      IX

    MISCELLANEOUS

    

    SECTION
      9.01 NON-SURVIVAL OF REPRESENTATIONS AND WARRANTIES

    

    None
      of
      the representations and warranties in this Agreement or in any instrument
      delivered pursuant to this Agreement shall survive the Effective Time, except
      as
      set forth in Article VIII. All such representations and warranties will be
      extinguished on consummation of the Merger and none of the Parties nor any
      of
      their officers, directors, employees or stockholders shall be under any
      liability whatsoever with respect to any such representation or warranty after
      such time. This Section 9.01 shall not limit any covenant or agreement of the
      Parties which by its terms contemplates performance after the Effective Time.
      

    

    SECTION
      9.02 EXPENSES

    

    Except
      as
      contemplated by this Agreement, all costs and expenses incurred in connection
      with this Agreement and the consummation of the transactions contemplated by
      this Agreement shall be paid by the Party incurring such expenses. 

    

    SECTION
      9.03 APPLICABLE LAW AND CONSENT TO JURISDICTION

    

    This
      Agreement shall be governed by the laws of the State of Nevada as applied to
      agreements entered into and to be performed in such state. The parties hereto
      also consent to the exclusive jurisdiction of any state court within the state
      of Nevada having jurisdiction over the parties hereto in the event that any
      dispute among the parties arises from this Agreement or any other dispute among
      the parties hereto.

    

    SECTION
      9.04 NOTICES

    

    All
      notices and other communications under this Agreement shall be in writing and
      shall be deemed to have been duly given or made as follows: 

    

    (i) If
      sent
      by registered or certified mail in the United States, return receipt requested,
      upon receipt; 

    

    
      
         

      

      
         

        
          

        

      

      
         

      

    

    (ii) If
      sent
      by reputable overnight air courier (such as Federal Express), 2 business days
      after being sent; 

    

    (iii) If
      sent
      by facsimile transmission, with a copy mailed on the same day in the manner
      provided in clauses (i) or (ii) above, when transmitted and receipt is confirmed
      by telephone; or 

     

    
      (iv)
        If
        otherwise actually personally delivered, when delivered.

    

    All
      notices and other communications under this Agreement shall be sent or delivered
      as follows: 

    

    If
      to
      TARGET (a Nevada corporation), to: 

    

    Jupiter
      Global Holdings, Inc.

    #400
      62nd
      West
      8th
      Avenue

    Vancouver,
      British Columbia

    Canada
      

    Telephone:
      (604) 682-6541

    Attention:
      Ray Hawkins, CEO

    

    with
      a
      copy to (which shall not constitute notice):

    

    Gregory
      Bartko, Esq.

    Law
      Office of Gregory Bartko

    3475
      Lenox Road, Suite 400

    Atlanta,
      GA 30326

    Telephone:
      (404) 238-0550

    Facsimile:
      (404) 238-0551

    Email:
      gbartko@mindspring.com

    

    If
      to SUB
      and PARENT (Nevada corporation), to: 

    

    APO
      Health, Inc.

    3590
      Oceanside Road

    Oceanside,
      New York 11575

    Attention:
      Dr. Jan Stahl, CEO

    Telephone:
      (800) 365-2839

    

    with
      a
      copy to (which shall not constitute notice):

    

    Virginia
      K. Sourlis, Esq.

    The
      Galleria

    2
      Bridge
      Avenue

    Red
      Bank,
      New Jersey 07701

    Telephone: (732)
      530-9007

    Facsimile: (732)
      530-9008

    Email:  Virginia@SourlisLaw.com

    

    Each
      Party may change its address by written notice in accordance with this Section.
      

    

    SECTION
      9.05 ENTIRE AGREEMENT

    

    This
      Agreement (including the documents and instruments referred to in this
      Agreement) contains the entire understanding of the Parties with respect to
      the
      subject matter contained in this Agreement, and supersedes and cancels all
      prior
      agreements, negotiations, correspondence, undertakings and communications of
      the
      Parties, oral or written, respecting such subject matter. 

    

    
      
         

      

      
         

        
          

        

      

      
         

      

    

    SECTION
      9.06 ASSIGNMENT

    

    Neither
      this Agreement nor any of the rights, interests or obligations under this
      Agreement shall be assigned by any of the Parties (whether by operation of
      law
      or otherwise) without the prior written consent of the other Parties. Subject
      to
      the immediately foregoing sentence of this Section 9.06, this Agreement will
      be
      binding upon, inure to the benefit of and be enforceable by, the Parties and
      their respective successors and assigns. 

    

    SECTION
      9.07 HEADINGS; REFERENCES

    

    The
      article, section and paragraph headings contained in this Agreement are for
      reference purposes only and shall not affect in any way the meaning or
      interpretation of this Agreement. All references herein to “Articles” or
“Sections” shall be deemed to be references to Articles or Sections of this
      Agreement unless otherwise indicated. 

    

    SECTION
      9.08 COUNTERPARTS

    

    This
      Agreement may be executed in one or more counterparts, each of which shall
      be
      deemed to be an original but all of which shall be considered one and the same
      agreement. 

    

    SECTION
      9.09 NO THIRD PARTY BENEFICIARIES

    

    Except
      as
      otherwise contemplated by this Agreement, nothing herein is intended to confer
      upon any person or entity not a Party to this Agreement any rights or remedies
      under or by reason of this Agreement. 

    

    SECTION
      9.10 SEVERABILITY; ENFORCEMENT

    

    Any
      term
      or provision of this Agreement that is invalid or unenforceable in any
      jurisdiction shall, as to that jurisdiction, be ineffective to the extent of
      such invalidity or unenforceability without rendering invalid or unenforceable
      the remaining terms and provisions of this Agreement or affecting the validity
      or enforceability of any of the terms or provisions of this Agreement in any
      other jurisdiction. If any provision of this Agreement is so broad as to be
      unenforceable, the provisions shall be interpreted to be only so broad as is
      enforceable. 

    

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

     

    
      	SUB	 	PARENT
	 	 	 
	APO Health Acquisition
              Corp.	 	APO Health,
              Inc.
	A Nevada corporation	 	A Nevada corporation
	 	 	 
	By: /s/ Dr.
              Jan Stahl	 	By: /s/ Dr.
              Jan Stahl
	    Dr.
              Jan
              Stahl	 	    Dr.
              Jan
              Stahl
	    President	 	    CEO
	 	 	 
	 	 	 
	TARGET	 	 
	 	 	 
	Jupiter Global Holdings,
              Inc.	 	 
	A Nevada corporation	 	 
	 	 	 
	By: /s/ Ray
              Hawkins	 	 
	
                  Ray
                Hawkins

            	 	 
	
                  President
                and
                CEO

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