Document:

Exhibit 10.9  

November 2,
2004 

John
A. Tanner

1224 Serene Valley Court

San Jose, CA 95120 

Dear
John: 

        DivXNetworks, Inc.
("DXN") is pleased to formally extend to you an offer of employment for the position of Chief Financial Officer based in San Diego, CA. You will be expected to
perform various duties consistent with your position and will report to R. Jordan Greenhall, CEO. Of course, DXN may change your position, duties, and work location from time to time as it deems
necessary. The commencement date of your employment will be Thursday, November 11, 2004. 

        Your
compensation will be $18,750.00 per month (equivalent to $225,000.00 per annum) less payroll deductions and all required withholdings. You will be paid semi-monthly. You
will be paid a bonus consistent with the bonuses paid to other senior executives of DXN. We will also cover your reasonable relocation costs from San Jose to San Diego and the reasonable costs
associated with your commuting to San Jose from Seattle for up to 3 months before the move. All travel arrangements will be coordinated through DXN's travel agent and be consistent with DXN
guidelines. DXN expects that you will ensure your relocation is completed within a reasonable timeframe not to exceed 3 months. 

        It
will be recommended to the Board that you be granted an incentive stock option to purchase 493,828 shares of common stock of DXN (collectively, the "Option Shares"). The exercise
price per share for these options will be fixed based on DXN's common stock price as determined by DXN's board of directors for the three days prior to date of grant. This grant will vest with a
1 year cliff at 25% and then 1/48 per month thereafter based upon the grant date. Vesting will depend upon your continued employment with DXN. 

        If
during your employment with DXN (i) there is a Change of Control (as defined below), and (ii) you are not offered a Comparable Position (as defined below) by the
surviving corporation, all of the Option Shares shall vest and become exercisable immediately prior to the Change of Control. A "Comparable Position" is a position with similar or greater
responsibilities at your then current base salary and bonus potential. "Change of Control" shall mean the sale of all or substantially all of the assets of DXN or the acquisition of DXN by another
entity by means of consolidation or merger after which the then current shareholders of DXN hold less than 50% of the voting power of the surviving corporation provided that a reincorporation of DXN
shall not be a Change of Control. 

        You
will receive all the benefits available to full time, regular exempt employees of DXN. These benefits include medical, dental, life insurance. AD&D, and STD/LTD, for which the
premiums for employees are paid 99% by DXN, accrual of 20 days vacation during the year, and 9 paid holidays. In addition, you can contribute to DXN's 401(k) plan; currently there is no
matching by DXN. Details about these benefits are provided in the Benefits Summary, available for your review. DXN may modify your compensation and benefits from time to time as it deems necessary. 

        Normal
working hours are from 8:30a.m. to 5:00p.m., Monday through Friday. As an exempt salaried employee, you will be expected to work additional hours as required by the nature of your
work assignments. Additionally, as an employee of DXN, you will be expected to abide by DXN's rules and regulations and acknowledge in writing that you have read DXN's Employee Handbook, which will
govern the terms and conditions of your employment. 

        In
accordance with the Immigration Reform & Control Act of 1986, employment in the United States is conditional upon proof of eligibility to legally work in the United States. On
your first day of employment, you will need to provide us with this proof, (please refer to the enclosed list of acceptable documents). If you do not have these documents, please contact me prior to
your first day of employment. 

        The
terms of your employment relationship with DXN is and always will be one of voluntary employment "at will". This means you may terminate your employment with DXN at any time and for
any reason whatsoever simply by notifying DXN. Likewise, DXN may terminate your employment at any time and for any reason whatsoever, with or without cause or advance notice. "At will" can't be
changed unless in writing by the CEO of DXN. 

        As
an employee of DXN you will have access to confidential information and you may, during the course of your employment, develop information or inventions, which will be the property of
DXN. To protect the interests of DXN, you will be required to sign and comply with DXN's standard "Employee Innovations and Proprietary Rights Assignment Agreement" and it must be accepted by DXN as a
condition of your employment. We wish to impress upon you that we do not wish you to bring with you
any confidential or proprietary material of any former employer or other person or to violate any other obligations you may have to your former employer or other person. You agree that you will not
bring onto DXN premises any unpublished documents or property belonging to any former employer or other person to whom you have an obligation of confidentiality. 

        This
written offer, together with your signed "Employee Innovations and Proprietary Rights Assignment Agreement," constitutes all conditions and agreements regarding your employment made
on behalf of DXN and supersedes any previous written or verbal commitments by DXN. No representative other than me has any authority to alter or add to any of the terms and conditions herein. 

        Please
contact me to indicate your response to this offer. Upon your acceptance return the original and retain the copy for your records. I have also enclosed our standard "Employee
Innovations and Proprietary Rights Assignment Agreement." Following your acceptance, please review, sign, and return the "Employee Innovations and Proprietary Rights Assignment Agreement," along with
your signed offer letter. This employment offer expires on November 4, 2004. 

        Your
experience and talents will be a strong addition to DXN. We are looking forward to having you join our team. 

	DivXNetworks, Inc.	 
	

/s/  R. JORDAN GREENHALL      
 R. Jordan Greenhall

Chief Executive Officer

	

 

        I have read this offer letter in its entirely and agree to the forms and conditions of employment understand and agree that, except as provided otherwise in this
letter agreement, my employment with DivXNetworks, Inc. is at-will. 

	/s/  JOHN A. TANNER      
 John A. Tanner	 	November 5, 2004
 Date

March 1, 2005 

John
A. Tanner

1224 Serene Valley Court

San Jose, CA 95120 

John:

        This
letter is an amendment to the terms and conditions of your offer letter of November 2, 2004 (the "Original Letter") from
DivXNetworks, Inc. ("DXN"). Except as expressly noted herein, all terms and conditions of the Original Letter shall remain unchanged. 

        The
last sentence of the second paragraph of the Original Letter (which read: "DXN expects that you will ensure your relocation is completed within a reasonable time frame not to exceed
3 months.") is deleted in its entirety and the following is substituted instead: 

        DXN expects that you will ensure your relocation is completed within a reasonable time frame but no later than September 1, 2005.

        If
this accords with your understanding, please acknowledge below and return this letter to me on or before March 6, 2005. 

        If
you have any questions or comments, please contact David Richter or me. 

	Sincerely,	 
	

DivXNetworks, Inc.	

 
	

/s/  R. JORDAN GREENHALL      
 R. Jordan Greenhall

CEO	

 
	
 Acknowledged and agreed:	

 
	

/s/  JOHN A. TANNER      
 John A. Tanner	

 
	

Dated:	
 	

March 1, 2005Exhibit 10.10  

May 26,
2005 

John
A. Tanner

1224 Serene Valley Court

San Jose, CA 95120 

David
J. Richter

825 Fifth Ave

#301

San Diego, CA 92101 

Via Hand Delivery

	Re:
	280G Gross-Up Payments

Dear
John and David, 

        This
letter will confirm the terms of your Section 280G coverage as to which we agreed in principle in November 2004 subject to approval by the Board of Directors. 

        For
the purpose of this agreement: 

	•
	John
Tanner and David Richter are referred to collectively as "Executives" and each individually as an "Executive."

	•
	"Change
of Control" has the meaning set forth in each Executive's employment agreement with DivX, Inc. as amended.

	•
	"Company"
means DivX, Inc. 

        In
the event that any payments or benefits to be received by one or more of Executives in connection with a Change in Control (collectively, the "Payments") will be subject to the excise
tax (the "Excise Tax") imposed under Section 4999 of the Internal Revenue Code of 1986, as amended from time to time (the "Code"), then, subject to the two paragraphs immediately following this
paragraph, Company shall pay to each Executive an additional amount (the "Gross-Up Payment") such that the net amount retained by each Executive, after deduction of any Excise Tax on the
Payments and any Federal, state and local income and employment taxes and Excise Tax upon the Gross-Up Payment, shall be equal to the Payments to each Executive;  provided, however, that in no event
shall the Gross-Up Payment to the Executives exceed One Million Dollars in the aggregate. In the event
that the Gross-Up Payment would exceed One Million Dollars in the aggregate, the Gross-Up Payment shall be divided between the Executives on a pro rata basis based upon their
relative exposure to the Excise Tax (calculated without giving effect to any portion of the Gross-Up Payment). The Gross-Up Payment shall be made by Company to each Executive
immediately upon the payment to each such Executive of the Payments. 

        Notwithstanding
the foregoing, in the event that (i) the Gross-Up Payment to the Executives would, but for the limitations set forth in the paragraph above, exceed One
Million Dollars in the aggregate, and (ii) an Executive becomes entitled to a pro rata portion of the Gross-Up Payment based upon his or her relative exposure to the Excise Tax (as
provided above), then, notwithstanding the foregoing, such Executive's Payments shall not exceed the Reduced Amount. The "Reduced Amount" shall be either (x) the largest portion of the Payments
that would result in no portion of the Payments being subject to the Excise Tax or (y) the largest portion of the Payments, up to and including the total Payments, whichever amount, after
taking into account (I) all applicable federal, state and local employment taxes, income taxes and the Excise Tax (all computed at the highest applicable marginal rate) and (II) the
Gross-Up Payment, results in the Executive's receipt, on an after-tax basis, of the greater amount of the Payments notwithstanding that all or some portion of the Payments may
be subject to the Excise Tax. If a reduction in payments or benefits constituting "parachute payments" is necessary so that the Payments equal the Reduced Amount, reduction shall occur in the
following 

order
unless the Executive elects in writing a different order (provided, however, that such election shall be subject to Company approval if made on or after the date on which the event that triggers
the Payments occur: reduction of the Gross-Up Payment; reduction of other cash payments; cancellation of accelerated vesting of stock awards; reduction of employee benefits. If
acceleration of vesting of stock award compensation is to be reduced, such acceleration of vesting shall be cancelled in the reverse order of the date of grant of the Executive's stock awards unless
the Executive elects in writing a different order for cancellation. 

        Except
as otherwise provided in a written agreement between the Company and a Participant, any determination required under the immediately preceding paragraph shall be made in writing
in good faith by the Accounting Firm (as defined below). For purposes of making the calculations required by this paragraph, the Accounting Firm may make reasonable assumptions and approximations
concerning applicable taxes and may rely on reasonable, good faith interpretations concerning the application of the Code and other applicable legal authority. The Company and the Executive shall
furnish to the Accounting Firm such information and documents as the Accounting Firm may reasonably request in order to make such a determination. The Company shall bear all costs the Accounting Firm
may reasonably incur in connection with any calculations contemplated by this paragraph. 

        For
purposes of determining whether any of the Payments will be subject to the Excise Tax and the amount of such Excise Tax, (A) all of the Payments shall be treated as "parachute
payments" (within the meaning of Section 280G(b)(2) of the Code) unless, in the opinion of an accounting firm or consulting firm with particular expertise regarding Excise Tax ("Accounting
Firm") reasonably acceptable to each Executive and selected by the accounting firm which was, immediately prior to the Change in Control, Company's independent auditor (the "Auditor"), such payments
or benefits (in whole or in part) should not be treated by the courts as subject to the Excise Tax, (B) all "excess parachute payments" within the meaning of Section 280G(b)(1) of the
Code shall be treated as subject to the Excise Tax unless, in the opinion of Accounting Firm, such excess parachute payments (in whole or in part) should not be treated by the courts as subject to the
Excise Tax, and (C) the value of any noncash benefits or any deferred payment or benefit shall be determined by the Auditor in accordance with the principles of Sections 280G(d)(3) and
(4) of the Code. The Accounting Firm shall not be a
firm providing auditing or accounting services to any entity involved in the Change of Control. Fees and expenses of Accounting Firm and the Auditor shall be borne solely by Company. 

        For
purposes of determining the amount of the Gross-Up Payment, each Executive shall be deemed to pay Federal income tax at the highest marginal rate of Federal income taxation in the
calendar year in which the Gross-Up Payment is to be made and state and local income taxes at the highest marginal rate of taxation in the state and locality of each Executive's residence in the
calendar year in which the Gross-Up Payment is to be made, net of the maximum reduction in Federal income taxes which could be obtained from deduction of such state and local taxes. 

Please
contact the Company's CEO if you have any questions. 

Sincerely,

DivX,
Inc. 

	

By:	
 	

/s/  R. JORDAN GREENHALL      
 R. Jordan Greenhall

CEO

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