Document:

Exhibit 10.6

 

Loan Agreement Certification

 

	(1) Loan Amount	50,000,000 JPY
	(2) Use	Long-term Working Capital
	(3) Due Date	2025/4/30
	(4) Repayment	The 1st repayment is on 2020/6/30. From the 2nd time, every repayment is at the end of each month, with an installment payment of 840,000 JPY, and the balance will be paid off by the deadline.
	(5) Rate	0.71% per year
	(6) Interest Payment Method and Period	The first interest repayment stars on 2020/5/31, deferred payment for the previous month on the last day of every month.
	(7) Interest Rate when Conditions are Violated	0.71% per year
	(8) Other Contract Terms	 

 

April 30, 2020

 

Address: 1-9-4, Ote-Cho, Tiyoda-Ku, Tokyo

The Bank: Janpan Finance Corporation

41-1, Senzunakacho, Adachi-ku, Tokyo,

Senzun Branch.

Manager

Small and medium-sized enterprise business supervisor:
/s/ Hiroaki Kuzaki

 

Address: 2-5-9, Kotobashi, Sumidaku, Tokyo

The Company: Tokyou Seikatsu Kan

Representative Director: /s/ Mei KanayamaExhibit 10.7

 

Automatic Transfer
Request Form

 

November 30, 2020

 

Adress: 2-5-9,
Kotobashi, Sumida-Ku, Tokyou, 1300022, Japan

The Company:
Yoshitsu Co., Ltd

Name: /s/ Mei
Kanayama

 

	Amount:
    141,000,000 JPY	Date
    of Issue: 2020/11/30	Due
    Date: 2021/5/31
	Date
    of the 1st Repayment: 2020/12/31	Amount
    (JPY): 23,500,000	Date
    of the Last Repayment: 2021/5/31	Amount
    (JPY): 23,500,000
	The
    2nd Repayment Month: 2021/01	Amount
    (JPY): 23,500,000	Repayment
    Period: Until 2021/4/1	Interval:Every
    month	Amount (JPY):
    23,500,000

     

 

     

     

    

 

Special Agreement

 

Address: 2-5-9,
Kotobashi, Sumida-Ku, Tokyo, 1300022, Japan

The Company:
Yoshitsu Co., Ltd

Name: /s/ Mei
Kanayama

 

		1.	Rate

 

		(1)	The
                                            interest rate shall be calculated on a daily basis with an annual rate of 0.350% added to
                                            the standard interest rate set forth in (2) of this section, which is 2 bank business days
                                            before the borrowing date or the interest rate review date, with 365 days per year.

 

		(2)	The
                                            base interest rate is the Japanese yen interest rate announced by the JBA TIBOR operating
                                            organization presented on page 17097 on the Reuters screen according to the interest rate
                                            period specified in 2 below.

 

If
the relevant page is not displayed for some reason, the interest rate posted on the successor or alternative page of the service will
be the base interest rate. However, if the base interest rate is not listed (including the case where the base interest rate is not announced
for some reason), the bank will respond according to the period based on the interest rate of the originator of the yen fund lending
transaction in the financial market. The interest rate that is reasonably determined is applied as the base interest rate.

 

		(3)	If
                                            the base interest rate is negative, the base interest rate is set to 0.

 

		2.	Rate
                                            Period

 

The
interest rate period shall be one month, and the applicable interest rate shall be reviewed every period in accordance with the preceding
paragraph.

 

		3.	Pre-deadline
                                            repayment

 

The
Client cannot make a contracted purchase or repay the loan in advance. However, due to unavoidable circumstances, if a non-contracted
internal payment or pre-deadline repayment is made with the consent of the bank, in addition to the interest until the prepayment date,
the settlement specified in the next paragraph will be made immediately upon request of the Bank.

 

		4.	Settlement

 

The
amount of the settlement money shall be calculated according to the following formula. However, if the amount based on the formula is
Manasu, no settlement money will be incurred.

 

Pre-deadline
repayment amount × (Market interest rate of this loan - Market interest rate at the time of prepayment) × Remaining
period (days) at the time of prepayment / 365 days

 

		5.	Deadline
                                            profit loss

 

If
the Client lost the deadline profit, the settlement amount calculated in the preceding paragraph shall be paid to the Bank as soon as
the Bank requests it.Exhibit 10.8

 

2nd
AMENDED AND RESTATED 

SHAREHOLDERS’
AGREEMENT 

Of

Trademark
License Agreement

 

Date:
March 29, 2021.

 

Parties:

 

(1) Yoshitsu
Co., Ltd. (“Licensor”)

(2) Valur
Holding LLC (“Licensee”)

 

Operative
Provisions:

		Article
                          1	Definitions

 

		1.1	“License”
shall mean the license of Trademarks (as defined below) granted by Licensor to Licensee under Article 2 of this Agreement.

 

		1.2	“Products”
shall mean the products sold by Licensor to Licensee under Sales Agreement (as defined below).

 

		1.3	“Sales
Agreement” shall mean the Basic Sales and Purchase Agreement entered into by and between the parties hereto as of March 29, 2021.

 

		1.4	“Territory”
shall mean United States of America.

 

		1.5	“Trademarks”
shall mean Licensor’s trademark(s) as described in Exhibit.

 

		Article
                          2	Grant
of License

 

		2.1	During
the term of this Agreement and subject to the terms and conditions stated herein, Licensor grants to Licensee a revocable license and
non-exclusive right to use the Trademarks in the Territory solely for the purpose of selling, promoting sales of, and performing post-sale
and other support relating to, the Products, provided that any use of the Trademarks must be, in the absolute opinion of the Licensor,
considered to be appropriate. This grant of License shall be treated as Licensor’s permission under Article 11.1 of Sales Agreement.

 

		2.2	Must
purchase 75% of the products in Yoshitsu Co., Ltd. or more than 75% of the products as the standard.

 

		2.3	Provide
company financial statements every quarter for both parties to know.

 

     

     

    

 

		Article
                          3	 Exclusion
of Trademark Right Infringement

 

		3.1	When
you become aware that a third party without legitimate authority infringes or may infringe the Trademark Right, you immediately eliminate
or eliminate the infringement. You must prevent it and notify us to that effect.

 

		Article
                          4	Obligation
to Cooperate

 

		4.1	First
Party shall cooperate in good faith with Second Party regarding matters arising from the permission of the normal use right by Second
Party.

 

		Article
                          5	Notice
of Usage Mode and Change of Usage Mode

 

		5.1	When
using this trademark right, you will notify us in advance of the mode of the trademark used. Notify when the usage mode is changed.

 

		5.2	Whenever
you sell a new product that should use the registered trademark of this trademark right, you will notify us to that effect.

 

		Article
                          6	Transfer
of Trademark Right

 

		6.1	If
we transfer this trademark right to a third party other than you, we will notify you in advance.

 

		Article
                          7	Prohibition
of Transfer of Normal use Right to a Third Party and Permission of use

 

		7.1	Second
Party shall not transfer the normal usage right to a third party.

 

		7.2	Second
Party shall not permit a third party to use a registered trademark for which a normal license has been granted.

 

		Article
                          8	Cancellation
of This Contract

 

		8.1	If
one of the parties to this Agreement fails to meet the obligations set forth in this Agreement, the other party may urge them to do so
and may terminate this Agreement if they do not perform within one month after the notification.

 

		8.2	If
the party who canceled this contract in the preceding paragraph suffers damages, it does not prevent the other party from claiming damages.

 

		Article
                          9	Dispute
Resolution With a Third Party

 

		9.1	If
a dispute arises between you and a third party in connection with the license of this trademark right, you will immediately report it
to us and cooperate with us to resolve the dispute.

 

    2

     

    

 

		Article
                          10	Request
for Trial of Trademark Right

 

		10.1	Second
Party will not take any action that is disadvantageous to us, such as a request for a trial for cancellation of trademark right registration
or a request for a trial for invalidation of trademark registration, regardless of whether the Trademark is direct or indirect.

 

		Article
                          11	Consultation
Clause

 

		11.1	If
there is any doubt about the operation or interpretation of this contract or matters not stipulated in this contract, First Party and
Second Party shall discuss and handle it in good faith.

 

[Signatures
in the following page]

 

    3

     

    

 

	YOSHITSU
    CO., LTD.	 
	 	 
	/s/
    Kanayama Mei	 
	Name: 	Kanayama Mei	 
	Title: 	Representative Director	 
	 	 
	VALUR
    HOLDING LLC	 
	 	 
	/s/
    Wan Lan Hew	 
	Name:  	Wan Lan Hew	 
	Title: 	Director	 

 

Exhibit

 

    4

     

    

 

Trademarks

 

	 	Country	 	Trademark	 	Class	 	Registration No.	 	Registration Date
	1	U.S.A	 	REIWATAKIYA	 	35	 	88675151	 	31/12/2018 

	2	U.S.A	 	東京生活館	 	35	 	5694575	 	25/12/2018
	3	Japan	 	東京生活館	 	3,5,44	 	5855378	 	08/07/2016
	4	Japan	 	令和多喜屋	 	3,5,35, 44	 	6325574	 	24/10/2019

 

 

5Exhibit 10.9

 

2nd
AMENDED AND RESTATED 

SHAREHOLDERS’
AGREEMENT 

Of

Trademark
License Agreement

 

Date:
March 29, 2021.

 

Parties:

 

		(1)	Yoshitsu
Co., Ltd. (“Licensor”)

 

		(2)	Jacato
Holding Inc. (“Licensee”)

 

Operative
Provisions:

 

		Article
                          1	Definitions

 

		1.1	“License”
shall mean the license of Trademarks (as defined below) granted by Licensor to Licensee under Article 2 of this Agreement.

 

		1.2	“Products”
shall mean the products sold by Licensor to Licensee under Sales Agreement (as defined below).

 

		1.3	“Sales
Agreement” shall mean the Basic Sales and Purchase Agreement entered into by and between the parties hereto as of March 29, 2021.

 

		1.4	“Territory”
shall mean Canada.

 

		1.5	“Trademarks”
shall mean Licensor’s trademark(s) as described in Exhibit.

 

		Article
                          2	Grant
of License

 

		2.1	During
the term of this Agreement and subject to the terms and conditions stated herein, Licensor grants to Licensee a revocable license and
non-exclusive right to use the Trademarks in the Territory solely for the purpose of selling, promoting sales of, and performing post-sale
and other support relating to, the Products, provided that any use of the Trademarks must be, in the absolute opinion of the Licensor,
considered to be appropriate. This grant of License shall be treated as Licensor’s permission under Article 11.1 of Sales Agreement.

 

		2.2	Must
purchase 75% of the products in Yoshitsu Co., Ltd. or more than 75% of the products as the standard.

 

		2.3	Provide
company financial statements every quarter for both parties to know.

 

		Article
                          3	 Exclusion
of Trademark Right Infringement

 

		3.1	When
you become aware that a third party without legitimate authority infringes or may infringe the Trademark Right, you immediately eliminate
or eliminate the infringement. You must prevent it and notify us to that effect.

 

     

     

    

 

		Article
                          4	Obligation
to Cooperate

 

		4.1	First
Party shall cooperate in good faith with Second Party regarding matters arising from the permission of the normal use right by Second
Party.

 

		Article
                          5	Notice
of Usage Mode and Change of Usage Mode

 

		5.1	When
using this trademark right, you will notify us in advance of the mode of the trademark used. Notify when the usage mode is changed.

 

		5.2	Whenever
you sell a new product that should use the registered trademark of this trademark right, you will notify us to that effect.

 

		Article
                          6	Transfer
of Trademark Right

 

		6.1	If
we transfer this trademark right to a third party other than you, we will notify you in advance.

 

		Article
                          7	Prohibition
of Transfer of Normal use Right to a Third Party and Permission of use

 

		7.1	Second
Party shall not transfer the normal usage right to a third party.

 

		7.2	Second
Party shall not permit a third party to use a registered trademark for which a normal license has been granted.

 

		Article
                          8	Cancellation
of This Contract

 

		8.1	If
one of the parties to this Agreement fails to meet the obligations set forth in this Agreement, the other party may urge them to do so
and may terminate this Agreement if they do not perform within one month after the notification.

 

		8.2	If
the party who canceled this contract in the preceding paragraph suffers damages, it does not prevent the other party from claiming damages.

 

		Article
                          9	Dispute
Resolution With a Third Party

 

		9.1	If
a dispute arises between you and a third party in connection with the license of this trademark right, you will immediately report it
to us and cooperate with us to resolve the dispute.

 

    2

     

    

 

		Article
                          10	Request
for Trial of Trademark Right

 

		10.1	Second
Party will not take any action that is disadvantageous to us, such as a request for a trial for cancellation of trademark right registration
or a request for a trial for invalidation of trademark registration, regardless of whether the Trademark is direct or indirect.

 

		Article
                          11	Consultation
Clause

 

		11.1	If
there is any doubt about the operation or interpretation of this contract or matters not stipulated in this contract, First Party and
Second Party shall discuss and handle it in good faith.

 

[Signatures
in the following page]

 

    3

     

    

 

	YOSHITSU
    CO., LTD.	 
	 	 
	/s/
    Kanayama Mei	 
	Name:  	Kanayama Mei	 
	Title: 	Representative Director	 
	 	 
	JACATO
    HOLDING INC.	 
	 	 
	/s/
    Wan Lan Hew	 
	Name:  	Wan Lan Hew	 
	Title: 	Director	 

 

Exhibit 

 

    4

     

    

 

Trademarks

 

	 	Country	 	Trademark	 	Class	 	Registration No.	 	Registration Date
	1	Canada	 	REIWATAKIYA	 	35	 	1992964	 	30/10/2019 

	2	Canada	 	東京生活館	 	35	 	TMA1,070,977	 	06/12/2016
	3	Japan	 	東京生活館	 	3,5,44	 	5855378	 	08/07/2016
	4	Japan	 	令和多喜屋	 	3,5,35, 44	 	6325574	 	24/10/2019

 

 

5

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