Document:

<PAGE>

                               EXHIBIT 10.54(a)

                  FIRST AMENDMENT TO STOCK PURCHASE AGREEMENT

     THIS First Amendment to the Stock Purchase Agreement (the "First
Amendment") dated June 5, 2001, is entered into by and among Advanced
Nutraceuticals, Inc., a Texas corporation ("ANI"), Everest International,
L.L.C., a limited liability company organized under the laws of Kansas
("Everest") and Nutrition For Life International, Inc., a Texas corporation
("NFLI").  Each of ANI, Everest and NFLI is sometimes referred to as a "Party"
and may be collectively referred to as the "Parties."

                                R E C I T A L S:
                                = = = = = = = =

     A.  The Parties have entered into that certain Stock Purchase Agreement
dated December 29, 2000 (the "Agreement").

     B.  The Parties have agreed to amend certain terms and provisions of the
Agreement.

                             Statement of Agreement
                             ----------------------

     NOW, THEREFORE, in consideration of the premises and of the respective
covenants and provisions herein contained, and intending to be legally bound
hereby, the Parties agree as follows:

     Unless otherwise defined, all capitalized terms used herein shall have the
same meanings as are ascribed to such terms in the Agreement, hereinbelow.

1.   The Sale

     1.1  The Sale.  Section 1.2 of the Agreement is hereby amended to read in
its entirety as follows:

     1.2  Purchase Price.

          (a)  The aggregate purchase price to be paid by Everest shall be
     $8,200,000, plus an Earnout Payment based upon NFLI's operations in Japan
     (the "Purchase Price"). The Purchase Price shall be payable as follows:

               (i)  $3,200,000 plus the interest earned on the Escrowed Funds
          from June 5, 2001 through Closing, minus the amount of Escrowed Funds
          received by ANI from the escrow account (as described in Section 1.3)
          shall be paid at the Closing by wire transfer or other immediately
          available funds to ANI;

               (ii) A promissory note (the "Promissory Note") shall be delivered
          at the Closing executed by NFLI in the principal amount of $5,000,000,
          bearing interest at the rate of prime plus one-half of one percent
          (.5%) per annum with interest only payable at the end of the calendar
          quarter in which the Closing
<PAGE>

          occurs and thereafter with principal and interest being payable at the
          end of each succeeding quarter based upon a ten-year amortization,
          with a maturity date of three (3) years after the Closing Date,
          substantially in the form provided as Exhibit 1.2(a)(ii), said
          Promissory Note to be subordinated in payment to the senior secured
          lender of NFLI (which shall not include the debt associated with
          acquisition of the Stock of NFLI), secured by all or substantially all
          of the assets of NFLI and to otherwise be without recourse to any
          other Person other than NFLI or its successors as assigns; and

               (iii)  Any amounts due pursuant to the Earnout Agreement shall be
          paid within sixty (60) days after each of the four (4) twelve-month
          periods following the Closing Date as provided in the Earnout
          Agreement.

          (b)  In connection with the purchase and sale of the Shares, a portion
     of the debt of NFLI to GECC (which is a joint obligation with ANI and other
     Persons) will be assumed (with GECC's consent) or paid by Everest on the
     Closing Date; provided, that such debt shall be limited to the sum of (i)
     term debt of $166,000 and (ii) the revolving line of credit portion of the
     debt to GECC which is attributable to advances made by GECC in respect of
     eligible inventory of NFLI, which portion as of the date of this First
     Amendment is $1,260,000. ANI and NFLI shall not be entitled to increase the
     principal balance of the NFLI revolving line of credit prior to the
     Closing.

     1.2  Purchase Price Escrow Agreement. Section 1.3 of the Agreement is
hereby amended to read in its entirety as follows:

     1.3  Purchase Price Escrow Agreement.

          (a)  Attached to this Agreement as Exhibit 1.3 is the form of Purchase
     Price Escrow Agreement among Everest, ANI and an escrow agent (the
     "Purchase Price Escrow Agreement"), as amended pursuant to the First
     Amendment, which provides for the deposit by Everest of the aggregate sum
     of $3,200,000. The amounts deposited by Everest pursuant to this Section
     1.3 shall be referred to as the "Escrowed Funds". Except as otherwise
     provided in the Purchase Price Escrow Agreement, at the Closing, the
     Escrowed Funds, together with all accrued interest thereon, shall be
     delivered to ANI and applied to the cash portion of the Purchase Price
     payable as provided in Section 1.2 of this Agreement.

2.   CLOSING.

     Section 2 of the Agreement is hereby amended to read in its entirety as
follows:

     Subject to the terms and conditions of this Agreement, the closing of
the transactions contemplated by this Agreement (the "Closing") will take place
at 11:00 a.m. (Houston time) on June 12, 2001, unless another time or date is
agreed to in writing by the Parties (the actual time and date of the Closing
being referred to herein as the "Closing Date"). The Closing shall be held at
the offices of Jackson Walker L.L.P., 1100 Louisiana, Suite 4200, Houston, Texas
77002, unless another place is agreed to in writing by the Parties hereto.

                                      -2-
<PAGE>

3.   REPRESENTATION AND WARRANTIES OF ANI.

     3.1  Financial Statements. Section 3.4 of the Agreement is hereby deleted
in its entirety.

     3.2  No Undisclosed Liabilities. Section 3.7 of the Agreement is hereby
deleted in its entirety.

4.   COVENANTS OF ANI AND NFLI PRIOR TO CLOSING.

     4.1  Conduct of Business Pending Closing. Section 5.2(g) of the Agreement
is amended to read in its entirety as follows:

          (g) Maintain present debt and lease instruments and not enter into new
     or amended debt or lease instruments, without the knowledge and consent of
     Everest. Neither ANI nor NFLI shall, for any reason, increase the amount of
     the revolving line of credit portion of the debt to GECC which is
     attributable to working capital of NFLI. All collections received by NFLI
     from June 1, 2001 to the Closing Date shall be applied as a principal
     reduction of the revolving line of credit portion of the debt to GECC which
     is attributable to working capital of NFLI.

     4.2  Final Financial Statements.  Section 5.6 of the Agreement is hereby
deleted in its entirety.

5.   COVENANTS OF EVEREST PRIOR TO CLOSING.

          A new Section 6.2(d) is hereby added to the Agreement as follows:

          (d) From June 5, 2001, to the Closing Date, Everest shall provide
     working capital as reasonably required by NFLI in the Ordinary Course of
     Business.

6.   CONDITIONS PRECEDENT TO OBLIGATIONS TO EVEREST.

          A new Section 7.17 is hereby added to the Agreement as follows:

          7.17  Vitarich Agreement.  The Parties, GECC and Vitarich
     Laboratories, Inc. ("Vitarich") shall have entered into an Agreement
     acknowledging, confirming and agreeing to the terms and conditions of a
     $1,000,000 advance under the GECC revolving line of credit agreement
     pursuant to which such funds were paid directly to Bactolac Pharmaceutical,
     Inc. ("Bactolac"), credits in the same amount were issued by Bactolac to
     Vitarich and Vitarich applied such amount against accounts payable owing to
     it by NFLI.

                                      -3-
<PAGE>

7.   CONDITIONS PRECEDENT TO OBLIGATIONS OF NFLI AND ANI.

          A new Section 8.17 is hereby added to the Agreement as follows:

          8.17  Everest's Financing Commitment.  At the Closing Everest shall
     have sufficient funds to pay off the portion of the debt of NFLI to GECC
     (which is a joint obligation with ANI and other Persons) which sums are
     solely comprised of (i) term debt of $166,000 and (ii) the revolving line
     of credit portion of the debt to GECC which is attributable to advances
     made by GECC in respect of working capital of NFLI, which portion as of the
     date of this Agreement is $1,260,000.

8.   LIABILITIES IN EVENT OF TERMINATION.

     8.1  The first sentence of Section 10.2(a) is hereby amended in its
entirety as follows:

          10.2  Liabilities  in Event of Termination.

                (a)  Except as hereinafter provided, if this Agreement is
     terminated for any reason or if the Closing shall not have occurred on or
     before June 12, 2001 through no fault of ANI or NFLI, Everest shall pay a
     termination fee to ANI in the amount of all Escrowed Funds together with
     all interest thereon held by the Escrow Agent (the "Termination Fee").

     8.2  Section 10.2(a)(ii) and Section 10.2(a)(iii) are hereby amended in
their entirety as follows:

                     (ii)  The conditions of Closing set forth in Sections 7.13,
          7.14, 7.16 and 7.17 shall not have been satisfied on or prior to the
          Closing Date, unless such condition was not satisfied due to
          unreasonable acts or inaction by Everest; or

                     (iii) The Closing shall not have occurred on or before June
          12, 2001, through no fault of Everest.

                                      -4-
<PAGE>

9.   GENERAL PROVISIONS.

     9.1  Extent of Amendments.  Except as otherwise expressly provided herein,
the Agreement, and the other instruments and agreements referred to therein are
not amended, modified or affected by this First Amendment. Except as expressly
set forth herein, all of the terms, conditions, covenants, representations,
warranties and all other provisions of the Agreement are herein ratified and
confirmed and shall remain in full force and effect.

     9.2  References.  On and after the date on which this First Amendment
becomes effective, the terms, "Agreement," "hereof," "herein," "hereunder" and
terms of like import, when used herein or in the Agreement shall, except where
the context otherwise requires, refer to the Agreement, as amended by this First
Amendment.

     9.3  Counterparts.  This First Amendment may be executed in two or more
counterparts, and it shall not be necessary that the signatures of all parties
hereto be contained on any one counterpart hereof; each counterpart shall be
deemed an original, but all of which together shall constitute one and the same
instrument.

     IN WITNESS WHEREOF, the Parties hereto have executed this Agreement as of
the day and year first above written.

ADVANCED NUTRACEUTICALS, INC.

By:
   -------------------------------------
Name:  Jeffrey G. McGonegal
Title: Senior Vice President of Finance

NUTRITION FOR LIFE INTERNATIONAL, INC.           EVEREST INTERNATIONAL, L.L.C.

By:                                              By:
   -------------------------------------            ----------------------------
Name:  John R. Brown, Jr.                        Name:  Robert Hamlin
Title: Vice President                            Title: Executive Vice President

                                      -5-Exhibit 10(I)
                             WINFIELD CAPITAL CORP.
                              237 MAMARONECK AVENUE
                          WHITE PLAINS, NEW YORK 10605
                                 (914) 949-2600

                                November 1, 2000

Mr. Paul A. Perlin
c/o Winfield Capital Corp.
237 Mamaroneck Avenue
White Plains, New York 10605

Dear Mr. Perlin:

     This letter (the "Agreement") sets forth the agreement between you and
Winfield Capital Corp. (the "Company"), pursuant to which you are to continue to
be employed as Chief Executive Officer of the Company.

     1. TERM. The term of this Agreement shall commence on the date hereof (the
"Effective Date") and shall continue until the close of business on the day
immediately preceding the two (2) year anniversary of the Effective Date unless
it is sooner terminated as provided herein.

     2. NATURE OF ENGAGEMENT. You shall serve as part of the executive
management team of the Company and as the Company's Chief Executive Officer and
in that connection you shall perform such functions and duties commensurate with
the office of Chief Executive Officer which the Board of Directors may
reasonably assign to you from time to time.

     3. SCOPE OF EMPLOYMENT. You will devote substantially all of your time and
efforts during normal business hours (other than vacation periods) to the
business of the Company; it being understood by the Company that you may be on a
regular basis engaging in other non-competitive business activities; provided,
however, that you may not make investments and/or loans that qualify as the type
of transaction that the Company, as a small business investment company, may
conclude, except as otherwise permitted pursuant to formal or informal policies
of the Company; and further provided, that you may not own, as an investment,
publicly traded securities of any corporation or other entity which competes
with the business of the Company if such securities, in the aggregate,
constitute more than 5% of any class of outstanding securities of such
corporation or other entity.

     4. COMPENSATION.

     (a) GENERAL. In consideration of your obligations hereunder, the Company
shall pay you a salary (the "Salary") at the rate of Two Hundred Ninety-One
Thousand

                                      -1-

<PAGE>

Six Hundred Dollars ($291,600) for the first twelve-month period hereunder, and
at the rate of Three Hundred Six Thousand One Hundred Eighty Dollars ($306,180)
for the second twelve-month period hereunder, and in such case plus other
benefits as are set forth in Paragraph 6 of this Agreement.

     (b) PAYMENT. Your Salary shall be payable at the annual rate during the
term hereof in equal installments not less frequently than monthly and shall be
subject to withholding for federal income taxes, social security and where
applicable, state and city income, unemployment compensation and all other
applicable taxes.

     (c) DISABILITY. Disability is defined as a physical or mental illness,
incapacity or infirmity as the result of which you are unable to perform your
duties hereunder for a continuing period of at least six (6) months, which
physical or mental illness, incapacity or infirmity shall be determined by a
reputable licensed physician selected by you and approved by the Company and who
is Board-certified in the specialty most closely related to the nature of the
mental and/or physical disability alleged to exist.

     5. AUTOMOBILE. Either on a purchase or lease basis (subject to a maximum
lease price of $750 a month plus excess lease mileage charges), the Company will
provide and maintain for your use during the term of this Agreement one new
automobile. The Company shall pay for automobile insurance, gasoline, repair,
garaging and upkeep expenses.

     6. OTHER BENEFITS.

     (a) BENEFIT PLAN. You shall be entitled to participate in all pension,
insurance, medical, disability, 401(k) and other employee benefit plans and
programs generally provided by the Company to its executive officers from time
to time. The Company shall pay the premiums on all major medical insurance
policies covering you and the members of your immediate family while you are
employed hereunder and will provide you with accident, health and life insurance
comparable to that maintained by the Company for its executive officers. In the
absence of any such plan, the Company will reimburse you for your costs in
obtaining medical, health and disability benefits. The Company will at all times
maintain for the benefit of your designated beneficiaries term life insurance on
your life in an amount equal to no less than $1,000,000, or, in lieu thereof, at
your option, pay an amount equal to the annual premium due on such term life
insurance to an insurance company of your choice with respect to any policy on
your life as you may designate.

     (b) VACATION. You shall be entitled to six (6) weeks paid vacation in each
twelve-month period during the term hereof at such time as shall be convenient
for the Company and you. You shall be entitled to the benefits of the Company's
policies involving sick leave and holidays.

     (c) EXPENSES. The Company shall pay or reimburse you for all reasonable
expenses paid by you during the term of this Agreement in the performance of
your duties hereunder (including, but not limited to, legal fees incurred by you
in connection with the

                                      -2-

<PAGE>

execution of this Agreement and any fees incurred, legal or otherwise, relating
to enforcement of this Agreement), upon presentation of expense statements or
vouchers or such other supporting information as the Company may reasonably
require from time to time.

     (d) SUPPORT STAFF. You will be entitled to receive secretarial, clerical
and other support services from the Company, including, but not limited to, a
private office.

     (e) BONUS PLANS AND STOCK OPTION PLANS. If the Company adopts any bonus
plans and/or stock option plans that includes executive officers of the Company,
you will be eligible to participate in such plans on an equitable basis.

     7. TERMINATION.

     (a) BY THE COMPANY "FOR CAUSE". If the Company terminates your employment
"for cause" you will be entitled to receive: (i) your accrued Salary for the
period ending on the effective date of the termination of your employment, which
amount shall be payable in the manner described in Paragraph 4(b); and (ii) any
other compensation or benefit under any plan maintained by the Company for its
executive officers, and in which you were participating at the time your
employment was terminated, but only in accordance with the terms of such plans.

     (b) DEATH. If you die during the term of your employment hereunder, the
Company will pay your personal representatives, legatee, appointee or
distributee, as the case may be: (i) a $5,000 lump sum death benefit payable
within 30 days of the date of your death; (ii) your accrued Salary for the
period ending on the last day of the month in which your death occurs which
amount shall be payable in the manner described in Paragraph 4(b); and (iii) any
other compensation or benefit under any plan maintained by the Company for its
executive officers and in which you were participating at the time of your
death, but only in accordance with the terms of such plans.

     (c) DISABILITY. Either you or the Company may terminate your employment
hereunder as a result of a Disability. If your employment is terminated pursuant
to this Paragraph 7(c), you will be entitled to receive: (i) your accrued Salary
paid in accordance with the provisions of Paragraph 4(b) for the period ending
on the effective date of the termination of your employment; and (ii) any other
compensation or benefit under any plan maintained by the Company for its
executive officers and in which you are participating, but only in accordance
with the terms of such plans.

     (d) BY YOU. If you voluntarily terminate your employment with the Company
for any reason other than (i) as a result of your Disability pursuant to
Paragraph 7(c) or (ii) pursuant to Paragraph 8(a), you shall be entitled to
receive: (x) your accrued Salary for the period ending on the effective date of
the termination of your employment which amount shall be payable in the manner
described in Paragraph 4(b); and (y) any other compensation or benefit under any
plan maintained by the Company for its executive officers, and in which you are
participating, but only in accordance with the terms of such plans.

                                      -3-

<PAGE>

     (e) BY THE COMPANY FOR ANY REASON OTHER THAN DEATH, DISABILITY OR "FOR
CAUSE" OR BY YOU PURSUANT TO PARAGRAPH 8(A). If the Company terminates your
employment for any reason other than Death, "for cause," or for Disability
pursuant to Paragraph 7(c), or if you terminate your employment with the Company
pursuant to Paragraph 8(a), you shall be entitled to receive: (i) your accrued
Salary for the period ending on the effective date of the termination of your
employment which amount shall be payable in the manner described in Paragraph
4(b); (ii) an amount equal to the balance of your Salary as provided under
Paragraph 4 for the remaining term of the Agreement commencing on the effective
date of the termination of your employment and ending on the Expiration Date;
and (iii) any other compensation or benefits under any plan maintained by the
Company for its executive officers, and in which you were participating at the
time your employment was terminated, but only in accordance with the terms of
such plans and programs. The amounts to which you shall be entitled under this
subparagraph (e) shall be paid to you in a lump sum within 10 days after the
termination of your employment; such amounts shall be deemed damages and not a
penalty.

     (f) "FOR CAUSE". As used in this Agreement, the following actions or events
shall be the exclusive grounds for termination of your employment "for cause":
(i) your failure or refusal to perform your duties hereunder (other than a
failure or refusal resulting from your incapacity due to physical and/or mental
illness), which continues for a period of more than twenty days after written
notice by the Company to you of the acts constituting such failure or refusal
and provided that you are given an opportunity to present such matter to the
Board, (ii) your conviction of a felony directly and materially affecting the
Company, (iii) your inability to perform your duties hereunder as a result of
chronic alcoholism or drug addiction, (iv) your conviction or any crime of
dishonesty or theft involving the Company, or (v) your gross negligence or
willful misconduct.

     8. ADDITIONAL PROVISIONS APPLICABLE TO TERMINATION.

     (a) CERTAIN EVENTS CONSTITUTING TERMINATION WITHOUT CAUSE. For purposes of
Paragraph 7(e) hereof, you will be entitled to elect that the Company shall have
terminated your employment without cause upon the happening of any of the
following events: (i) a substantial diminution in your duties from those
currently performed by you, (ii) a substantial reduction in your authority from
that then currently exercised by you, (iii) a change in control of the Company,
whether it is caused by the acquisition of a majority of the outstanding shares
of Common Stock of the Company or a change in a majority of the directors of the
Company, to which you object, or (iv) any material failure (other than a failure
to make payments) by the Company to comply with any of the provisions of this
Agreement, which change or failure, as the case may be, continues unremedied for
thirty (30) days after you have given the Board written notice of such change or
failure which notice specifies in detail the change or failure, as the case may
be. You shall evidence such election by notice in writing to the Company within
30 days after you receive notification of any of such events; conversely, if you
have concluded in good faith that any of the events referred to in clauses (i)
through (iv) hereof shall have occurred, you shall be entitled to serve notice
upon the Company and

                                      -4-

<PAGE>

termination will be deemed to have occurred under this subparagraph (a) if cure
shall not have been effected within 30 days after such notice.

     (b) NOTICE. Except in the case of termination "for cause" which shall be
effective immediately upon written notice thereof which notification shall state
the reasons for such termination, the party desiring to terminate your
employment hereunder shall notify the other party hereto in writing at least 60
days before the effective date of the termination of your employment hereunder
which notification shall state the reasons for such termination and the
effective date of the termination of your employment.

     9. CONFIDENTIALITY.

     (a) Except as required by subpoena or judicial edict, during your
employment hereunder and thereafter for one year, you will not disclose,
communicate or divulge to any person (other than to officers or employees of the
Company whose duties require such knowledge or to officers or employees of other
entities if the purpose of such disclosure is to further the Company's business
with such entities and is reasonably required therefor) or use for your personal
benefit or the benefit of anyone other than the Company, any confidential
information employed in or proposed to be employed in the Company's business
which comes to or came to your knowledge in the course of or by reason of your
prior employment by the Company and which is not otherwise in the public domain.

     (b) Upon the termination of your employment hereunder, you promptly will
deliver to the Company all memoranda records, reports and other documents (and
all copies thereof) relating to the Company's business, which you may then
possess or have under your control.

     10. ADDITIONAL PROVISIONS.

     (a) NON-ASSIGNABILITY. Neither you nor the Company may assign this
Agreement without the consent of the other party hereto.

     (b) INTEREST. If the Company fails to pay you the compensation provided in
Paragraph 7 when due, all unpaid amounts owed by the Company to you under such
paragraph of this agreement shall bear interest at the lower of (i) the rate of
2% over the rate publicly announced, from time to time, by The Chase Manhattan
Bank, N.A. in New York, New York as its "prime rate" or (ii) the highest rate
permitted by law, from the date due until paid.

     (c) NOTICES. All notices or statements required or permitted to be given
hereunder shall be in writing and shall be given either personally, or by
mailing the same in a sealed envelope, first-class mail, postage prepaid and
either certified or registered, return receipt requested, addressed to the
Company at its principal offices and to you at your address set forth on page 1
hereof or at such other address as either party shall designate by notice to the
other in the manner provided herein for giving notice. All notices and
statements shall be deemed to have been given (i) on the date of delivery, if
delivered personally; (ii) one business

                                      -5-

<PAGE>

day after delivery to a nationally recognized courier service if marked for next
business day delivery; or (iii) five business days after the date of mailing, if
mailed.

     (d) INJUNCTION. You agree that violations of Paragraph 9 may cause
irreparable injury to the Company for which the remedy at law is not adequate,
and the Company shall be entitled to preliminary, permanent and other injunctive
relief against any breach of the provisions of Paragraph 9.

     (e) ARBITRATION. Except as provided in subparagraph (d) hereof, any dispute
or controversy arising out of or relating to this Agreement, or any breach of
this Agreement, shall be settled by arbitration to be held in the City of New
York in accordance with the rules then in effect of the American Arbitration
Association or any successor thereto. The arbitrator may grant injunctive or
other relief in such dispute or controversy. The decision of the arbitrator
shall be final, conclusive, and binding on the parties to the arbitration.
Judgment may be entered on the arbitrator's decision in any court having
jurisdiction, and the parties irrevocably consent to the jurisdiction of the New
York State courts for this purpose. In any such arbitration, the parties waive
personal service of any process or other papers and agree that service thereof
may be made in accordance with Paragraph 10(c).

     (f) AMENDMENTS. This Agreement may not be changed, amended, terminated or
superseded orally, but only by an agreement in writing, nor may any of the
provisions hereof be waived orally, but only by an instrument in writing, in any
such case signed by the party against whom enforcement of any change, amendment,
termination, waiver, modification, extension or discharge is sought.

     (g) HEADINGS. All descriptive headings of the several paragraphs or
subclauses of this Agreement are inserted for convenience only and shall be
given no effect in the construction of this Agreement.

     (h) COUNTERPARTS. This Agreement may be executed in one or more
counterparts, each of which shall be deemed an original, but all of which
together shall constitute one and the same instrument.

     (i) SEVERABILITY. If any provision of this Agreement, or part thereof, is
held to be unenforceable, the remainder of this Agreement and provision, as the
case may be, shall nevertheless remain in full force and effect.

     (j) ENTIRE AGREEMENT. This Agreement contains the entire agreement and
understanding between the Company and you with respect to the subject matter
hereof.

     (k) GOVERNING LAW. This Agreement and all of the provisions hereof will be
governed by and construed and enforced in accordance with the laws of the State
of New York as an agreement made and to be performed entirely within such State.

                                      -6-

<PAGE>

     (l) INDEMNIFICATION. For so long as you are an officer of the Company, the
Company shall not amend its bylaws or Certificate of Incorporation so as to
amend its existing policies as to indemnification of officers and directors of
the Company without your prior written consent; provided that you shall be
deemed to have given such consent with respect to any such amendment as may be
required by law, rule or regulation applicable to the Company.

     If the foregoing is acceptable to you, kindly execute a copy of this letter
and return it to the Company, whereupon it shall become binding upon you and the
Company.

                                           Very truly yours,

                                           WINFIELD CAPITAL CORP.

                                           By:__________________________
                                              David Greenberg, Managing Director

ACKNOWLEDGED AND
AGREED TO THIS 4TH DAY
OF APRIL, 2001, EFFECTIVE
AS OF THE EFFECTIVE DATE

--------------------------------
Paul A. Perlin

                                      -7-

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