Document:

Exhibit 10.1

                             AMERICAN BILTRITE INC.
                               K&M ASSOCIATES L.P.

                       AMENDED & RESTATED CREDIT AGREEMENT

                                 Amendment No. 2

      This Agreement, dated as of March 31, 2007 (the "Agreement"), is among
American Biltrite Inc., a Delaware corporation (the "Company"), K&M Associates
L.P., a Rhode Island limited partnership ("K&M"; the Company and K&M being
collectively but jointly and severally, the "Domestic Borrower"), American
Biltrite (Canada) Ltd., a corporation governed by the Canada Business
Corporations Act (the "Canadian Borrower"), the Canadian Lenders and Domestic
Lenders from time to time party hereto, Bank of America, National Association,
successor by merger to Fleet National Bank, both in its capacity as a Domestic
Lender and in its capacity as domestic administrative agent for the Lenders, and
Bank of America, National Association, acting through its Canada branch, both in
its capacity as a Canadian Lender and in its capacity as Canadian administrative
agent for the Lenders.

      1. Credit Agreement; Definitions. Reference is made to the Amended and
Restated Credit Agreement dated as of September 26, 2006 (as amended and in
effect prior to giving effect to this Agreement, the "Credit Agreement") among
the Company, K&M, the Canadian Borrower to Canadian Lenders and the Domestic
Lenders from time to time party thereto, Bank of America, as Domestic Agent, and
Bank of America Canada, as Canadian Agent. This Agreement amends the Credit
Agreement. Terms defined in the Credit Agreement as amended hereby and not
otherwise defined herein are used with the meaning so defined.

      2. Amendment of Credit Agreement. Effective upon the date hereof Section
6.5.3 of the Credit Agreement is hereby amended and restated to read in its
entirety as follows:

            "6.5.3 Income of Loss from Continuing Operations. Net income from
      continuing operations of the Borrower and its Subsidiaries reporting
      Congoleum on the equity method shall equal or exceed $1.00 in at least one
      of any two consecutive fiscal quarters of the Company for any two
      consecutive fiscal quarters of the Company ending September 30, 2006 and
      thereafter; provided, however, that for each of the two consecutive fiscal
      quarters of the Company ending December 31, 2006 and March 31, 2007 the
      net loss from continuing operations of the Borrower and its Subsidiaries
      reporting Congoleum on the equity method shall not be greater than
      $400,000."

      3. Waiver. This Agreement hereby expressly waives the covenant default
under Section 6.5.3 of the Credit Agreement that would otherwise have existed as
of March 31, 2007.
<PAGE>

      4. Representations and Warranties. In order to induce the Lenders to enter
into this Agreement, each of the Borrowers jointly and severally represents and
warrants that, immediately after giving effect to this Agreement, no Default
exists.

      5. General. The Credit Agreement and all of the Credit Documents are each
confirmed as being in full force and effect. This Agreement, the Credit
Agreement and the other Credit Documents referred to herein or therein
constitute the entire understanding of the parties with respect to the subject
matter hereof and thereof and supersede all prior and current understandings and
agreements, whether written or oral. Each of this Agreement and the Credit
Agreement is a Credit Document and may be executed in any number of counterparts
(including by way of facsimile transmission), which together shall constitute
one instrument, and shall bind and inure to the benefit of the parties and their
respective successors and assigns, including as such successors and assigns all
holders of any Credit Obligation. This Agreement shall be governed by and
construed in accordance with the laws (other than the conflict of law rules) of
The Commonwealth of Massachusetts.

        [The remainder of this page intentionally has been left blank.]

                                      -2-
<PAGE>

      Each of the undersigned has caused this Agreement to be executed and
delivered by its duly authorized officer as an agreement under seal as of the
date first above written.

                            AMERICAN BILTRITE INC.

                            By: /s/ Howard N. Feist III
                                -----------------------------------------
                                Name: Howard N. Feist III
                                Title: Vice President-Finance

                            K&M ASSOCIATES L.P.

                            By: AIMPAR, INC., its General Partner

                            By  /s/ Howard N. Feist III
                                -----------------------------------------
                                Name: Howard N. Feist III
                                Title: Vice President-Finance

                            AMERICAN BILTRITE (CANADA) LTD.

                            By  /s/ Richard G. Marcus
                                -----------------------------------------
                                Name: Richard G. Marcus
                                Title: President

                            Domestic Lender:
                            BANK OF AMERICA, NATIONAL ASSOCIATION

                            By  /s/ Thomas F. Brennan
                                -----------------------------------------
                                Name: Thomas F. Brennan
                                Title: Senior Vice President

                            Bank of America, N.A.
                            Massachusetts Middle Market Division
                            100 Federal Street
                            Boston, Massachusetts 02110
                            Facsimile: (617) 434-8102
<PAGE>

                            Canadian Lender:
                            BANK OF AMERICA, NATIONAL ASSOCIATION,
                            ACTING THROUGH ITS CANADA BRANCH

                            By  /s/ Medina Sales de Andrade
                                ------------------------------------------
                                Name: Medina Sales de Andrade
                                Title: Vice President

                            Bank of America, N.A.,
                            acting through its Canada branch
                            200 Front Street, Suite 2700
                            Toronto, Ontario
                            M5V 3L2 Canada20-F

EXHIBIT 4.3  

AGREEMENT 

        This
Agreement (the “Agreement”) is dated as of January 10, 2007, between
Optibase Ltd., an Israeli company (the “Company”), and Koor Corporate
Venture Capital, an Israeli registered general partnership (“KCVC”) and
Koor Industries Ltd., an Israeli company (“Koor Industries”). KCVC and
Koor Industries will collectively be hereinafter referred to as “Koor”. 

        WHEREAS,
KCVC holds 2,960,223 ordinary shares NIS 1.4 par value each of Scopus Video Networks Ltd.
(“Scopus”) represented by a share certificate issued by Scopus on
December 16, 2005 (the “Certificated Shares”) and Koor Industries holds
75,000 ordinary shares NIS 1.4 par value each of Scopus in an account managed by a broker
(the “Broker Shares”); 

        WHEREAS,
Koor desires to transfer all the 3,035,223 ordinary shares NIS 1.4 par value each it holds
in Scopus (the “Scopus Shares”) to the Company; 

        WHEREAS,
the Company desires to acquire the Scopus Shares from Koor; and 

        WHEREAS, the
Company desires to pay US$ 15,934,920 (the “Cash Consideration”) to Koor
in consideration for the Company’s acquisition of the Scopus Shares. 

        NOW,
THEREFORE, IN CONSIDERATION of the mutual covenants contained in this Agreement, and for
other good and valuable consideration the receipt and adequacy of which are hereby
acknowledged, the Company and Koor agree as follows: 

ARTICLE 1. 

CLOSING 

        1.1.    Closing.
Subject to the terms and conditions set forth in this Agreement,           at the closing
of the transactions (“Closing”), (i) Koor shall           transfer to
the Company and the Company shall acquire the Scopus Shares from           Koor; and (ii)
the Company shall pay to Koor the Cash Consideration. The Closing           shall take
place at the offices of Gross, Kleinhendler, Halevy, Greenberg &          Co., One
Azrieli Center, Tel Aviv, 67021 on the date hereof or at such other           time as the
parties may agree.  

        1.2.    Closing
Deliveries. At the Closing, the following events and transactions           shall
occur, which events and transactions shall be deemed to take place
          simultaneously and no event or transaction shall be deemed to have been
          completed or any document delivered until all such events and transactions have
          been completed and all required documents delivered: (i) the Company shall wire
          transfer the Cash Consideration to Koor via a bank account of Koor provided to
          it in advance; (ii) KCVC shall deliver to the Company a share certificate
          registered in the name of the Company and representing the Certificated Shares
          (the “Share Certificate”); (iii) Koor Industries shall wire
the           Broker Shares via a broker account of the Company provided to Koor
Industries in           advance; and (iv) each of the parties hereto shall have delivered
a signed Form           of Assignment in the form attached hereto as Annex I pursuant to
which the           Company agrees to be bound by the terms of that certain Registration
Rights           Agreement dated August 4, 2003 by and between Scopus and the individuals
and           entities identified in Schedule 1 attached thereto and Koor assigns its
          registration rights under such agreement to the Company.  

ARTICLE 2. 

REPRESENTATIONS AND
WARRANTIES 

        2.1.    Representations
and Warranties of the Company. The Company hereby makes           the following
representations and warranties to Koor:  

	 	        (a)    Authorization;
Enforcement. The execution and delivery of this Agreement           by the Company
and the consummation by it of the transactions contemplated           hereby have been
duly authorized by all necessary actions on the part of the           Company and no
further action is required by the Company in connection           therewith. This
Agreement has been duly executed and delivered by the Company           and constitutes
the valid and binding obligation of the Company enforceable           against the Company
in accordance with its terms.  

	 	        (b)    Legend
and Restrictions. The Company acknowledges that the Share           Certificate will
bear the following legend:  

	 	
“The
shares represented by this certificate are owned by a person or persons who may be
considered an affiliate for purposes of rule 144 under the Securities Act of 1933
(the “Act”). No transfer of these shares or any interest therein may be
made unless the issuer has received an opinion of counsel satisfactory to it that
the shares may be sold pursuant to rule 144 or other exemption that may be
available under the act.” 

	 	        The
Company acknowledges that it understands the full meaning of the aforesaid legend.  

	 	        (c)    No
Consents. No approval, consent, waiver of any governmental authority           or any
other third party is necessary for the execution of this Agreement and           the
consummation by the Company of the transaction contemplated hereby.  

	 	        (d)    Sufficiency
of Representations and Warranties. Except for the           representations and
warranties expressly included in Section 2.2 below, the           Company is purchasing
the Scopus Shares AS IS, without reliance on any other           representations and/or
warranties made by Koor or anyone on its behalf.  

	 	        (e)    Sophistication
of the Company; Financial Resources. The Company has the           requisite
knowledge and experience in financial and business matters to be           capable of
evaluating the merits and risks of an investment, and of investing,           in Scopus
as contemplated by this Agreement. The Company at the execution of           this
Agreement has sufficient financial resources to consummate this Agreement           and
the transaction contemplated hereby.  

	 	        (f)    Finders’ Fees.
The Company has not employed or made any agreement           with any broker, finder or
similar agent or any person or firm, which will           result in the obligation of
Koor to pay any finder’s fee, brokerage fees or           commission or similar
payment in connection with the transactions hereunder.  

        2.2.    Representations
and Warranties of Koor. Koor hereby represents and           warrants to the Company
as follows:  

	 	        (a)    Authorization;
Enforcement. The execution and delivery of this Agreement           by Koor and the
consummation by it of the transactions contemplated hereby have           been duly
authorized by all necessary actions on the part of Koor and no further           action
is required by Koor in connection therewith. This Agreement has been duly
          executed and delivered by Koor and constitutes the valid and binding obligation
          of Koor enforceable against Koor in accordance with its terms.  

	 	        (b)    Current
Holdings in the Company and Scopus. Koor currently holds           3,035,223 ordinary
shares NIS 1.4 par value each of Scopus (2,960,223 ordinary           shares held by KCVC
and 75,000 ordinary shares held by Koor Industries).  

	 	        (c)    Ownership
of the Scopus Shares. Koor is, and at the Closing will be, the           sole record
and beneficial owner of the Scopus Shares, free and clear of any           claim, lien,
security interest, right of first refusal, any similar right to           participate in
the transactions contemplated by this Agreement or with regard to           the Scopus
Shares or any other encumbrance or restriction whatsoever           (collectively, “Liens”),
except pursuant to United States           securities laws and regulations including as
set forth in Section 2.1(b) above.           At the Closing, Koor will transfer and
deliver to the Company the Scopus Shares,           free and clear of any and all Liens.
The transfer by Koor of the Scopus Shares           under this Agreement will not
conflict with or require the consent of a third           party under any agreement or
other understanding to which Koor is a party.  

	 	        (d)    No
Conflicts. The execution and delivery of this Agreement, the transfer           of
the Scopus Shares to the Company and the consummation by Koor of the
          transactions contemplated hereby do not and will not (i) conflict with or
          violate any provision of the memorandum or articles of association, bylaws or
          other organizational or charter documents of Koor, or (ii) conflict with, or
          constitute a default (or an event that with notice or lapse of time or both
          would become a default) under, or give to others any rights of termination,
          amendment, acceleration or cancellation (with or without notice, lapse of time
          or both) of, any agreement or other understanding to which Koor is a party, or
          (iii) result in a violation of any law, rule, regulation, order, judgment,
          injunction, decree or other restriction of any court or governmental authority
          to which Koor is subject (including securities laws and regulations), in each
          case insofar as such conflict, violation, default, right or restriction would
          hinder or impair the ability of Koor to consummate the transactions
contemplated           hereby.  

	 	        (e)    Registration
Status of the Scopus Shares. The Scopus Shares have not been           registered
under the U.S. Securities Act of 1933, as amended.  

ARTICLE 3. 

MISCELLANEOUS 

        3.1.    Fees
and Expenses. Each party shall pay the fees and expenses that it           incurs
incident to the negotiation, preparation, execution, delivery and           performance
of this Agreement.  

        3.2.    Entire
Agreement. This Agreement contains the entire understanding of the           parties
with respect to the subject matter hereof and supersedes all prior           agreements,
understandings, discussions and representations, oral or written,           with respect
to such matters, which the parties acknowledge have been merged           into such
documents, exhibits and schedules.  

        3.3.    Amendments;
Waivers No provision of this Agreement may be waived or           amended except in a
written instrument signed by the Company and Koor. No waiver           of any default
with respect to this Agreement shall be deemed to be a continuing           waiver in the
future or a waiver of any subsequent default or a waiver of any           other
provision, condition or requirement hereof, nor shall any delay or           omission of
either party to exercise any right hereunder in any manner impair           the exercise
of any such right. 

        3.4.    Successors
and Assigns; Counterparts. This Agreement shall be binding           upon and inure
to the benefit of the parties and their successors and permitted           assigns.
Neither party may assign this Agreement or any rights or obligations           hereunder
without the prior written consent of the other party. This Agreement           may be
executed in two or more counterparts, all of which when taken together           shall be
considered one and the same agreement and shall become effective when
          counterparts have been signed by each party and delivered to the other party,
it           being understood that both parties need not sign the same counterpart. 

        3.5.    Governing
Law. This Agreement, its performance and interpretation shall           be governed
by the substantive law of the State of Israel, exclusive of its           choice of law
rules. The competent courts and tribunals situated in Tel Aviv,           Israel shall
have sole and exclusive jurisdiction in any dispute or controversy           arising out
of or relating to this Agreement.  

        3.6.    No
Third Party Beneficiaries. This Agreement is made solely for the           benefit of
the parties, and no third party shall have any right hereunder or be           deemed a
beneficiary hereof.  

        3.7.    Press
Releases. The parties hereto agree to cooperate in the publication           of this
Agreement and the transactions contemplated hereby, and shall not issue           any
press release or other publication in respect thereof, without the prior
          consent of the other party hereto, which consent shall not be unreasonably
          withheld.  

        3.8.    Survival.
The representations and warranties contained herein shall           survive the Closing
and the delivery of the Scopus Shares.  

[remainder
of page intentionally left blank] 

        IN
WITNESS WHEREOF, the parties hereto have caused this Agreement to be duly executed by
their respective authorized signatories as of the date first indicated above. 

			OPTIBASE LTD.

/s/ Danny Lustiger
——————————————

Name:     Danny Lustiger
Title:    Chief Financial Officer

			/s/ David Sackstein
——————————————

Name:    David Sackstein
Title: Vice President research & development 
 & Chief Technical Officer

			KOOR INDUSTRIES LTD.

/s/ Raanan Cohen
——————————————

Name: Raanan Cohen

Title: Chief Executive Officer

			/s/ Shlomo Heller

——————————————

Name: Shlomo Heller

Title: General Counsel

			KOOR CORPORATE VENTURE CAPITAL

/s/ Shlomo Heller
——————————————

Name: Shlomo Heller
authorized signatory

Annex I 

Form of Assignment 

ASSIGNMENT OF
REGISTRATION RIGHTS 

        Reference
is hereby made to that certain Registration Rights Agreement dated August 4, 2003 by and
between Scopus Network Technologies Ltd. and the individuals and entities identified in
Schedule 1 attached thereto (the “Registration Rights Agreement”). 

        Each
of Koor Industries Ltd. and Koor Corporate Venture Captial hereby assigns to
Optibase Ltd. ("Optibase") its registration rights under the Registration Rights
Agreement.  

        Optibase
hereby agrees to be bound as a Holder (as such term defined in the Registration Rights
Agreement) by the terms of that certain Registration Rights Agreement, as the same has
been or may be amended from time to time. 

			KOOR INDUSTRIES LTD.

/s/ Raanan Cohen
——————————————

Name: Raanan Cohen

Title: Chief Executive Officer

			/s/ Shlomo Heller

——————————————

Name: Shlomo Heller

Title: General Counsel

			KOOR CORPORATE VENTURE CAPITAL

/s/ Shlomo Heller
——————————————

Name: Shlomo Heller
authorized signatory

			OPTIBASE LTD.

/s/ Danny Lustiger
——————————————

Name:     Danny Lustiger
Title:    Chief Financial Officer

			/s/ David Sackstein
——————————————

Name:    David Sackstein
Title: Vice President research & development 
 & Chief Technical Officer

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