Document:

Exhibit 10.10

 

23 June 2021

 

ARB Big Data Sdn. Bhd.

No.17-03, Q
Sentral

2A, Jalan Stesen Sentral 2 KL
Sentral

50470 Kuala Lumpur

 

Dear Sirs,

 

LETTER OF ENGAGEMENT

 

ARB Axflix
Sdn. Bhd. (“ARB Axflix”, “we”) are pleased to assist ARB Big Data Sdn. Bhd. (“Company”) for IT support for
complete testing, trial running and debugging of Accounting Features Algorithm and Pacio Cloud Accounting (“Services”).

 

	1.	Engagement and Services

 

		(a)	Standard of Engagement and Services. All Engagement
and Services to be provided by ARB Axflix shall be performed with promptness and diligence in a workmanlike manner and at a level of
proficiency to be expected of an expertise with the background, experience and specific requirements as confirmed with the Company.

 

		(b)	Tools. Instruments and Equipment. ARB Axflix shall
provide own tools, instruments and equipment and place of performing the Services, unless otherwise agreed between the parties.

 

	2.	Project Fee and Expenses

 

		(a)	Project Fee. In consideration of the Services to be
rendered hereunder, the Company shall pay project fee in such detail as indicated below: -

 

		(i)	RM50,000.00 upon complete testing and trial run of Accounting
Features Algorithm;

 

		(ii)	RM39,000.00 upon complete testing and trial run of Pacio Cloud
Accounting.

 

		(b)	Expenses. ARB Axflix shall be entitled to reimbursement
for all pre-approved expenses reasonably incurred in the performance of the Services, upon submission and approval of written statements
and receipts in accordance with the regular procedures of the Company.

 

		(c)	Payment. ARB Axflix shall submit the Company invoice
detailing the Services performed and the amount due. All such invoices shall be due and payable with the credit term given after receipt
thereof by the Company.

 

	3.	Confidential Information

 

		(a)	Defined. In this Engagement, the term “Confidential
Information” shall mean the work product and any and all information relating to the Company’s business, including, but not limited
to, research, developments, product plans, products, services, diagrams, formulae, processes, techniques, technology, firmware, software,
know-how, designs, ideas, discoveries, inventions, improvements, copyrights, trademarks, trade secrets, customers, suppliers, markets,
marketing, finances disclosed by Company either directly or indirectly in writing, orally or visually, to ARB Axflix. Confidential Information
does not include information which:

 

		(i)	is in or comes into the public domain without breach of this
Engagement by ARB Axflix;

 

		(ii)	was in the possession of ARB Axflix prior to receipt from
the Company and was not acquired by ARB Axflix from the Company under an obligation of confidentiality or non-use;

 

     

     

    

 

	3.	Confidential Information {Continued)

 

		(a)	Defined. (Continued)

 

		(iii)	is acquired by ARB Axflix from a third party not under an
obligation of confidentiality or non-use to the Company; or

 

		(iv)	is independently developed by ARB Axflix without use of any
Confidential Information of the Company.

 

		{b)	Obligations of Non-Disclosure and Non-Use. Unless
otherwise agreed to in advance and in writing by the Company, ARB Axflix will not, except as required by law or court order, use the
Confidential Information for any purpose whatsoever other than the performance of the Services or disclose the Confidential Information
to any third party.

 

ARB Axflix
may disclose the Confidential Information only to those of its employees who need to know such information. In addition, prior to any
disclosure of such Confidential Information to any such employee, such employee shall be made aware of the confidential nature of the
Confidential Information and shall execute, or shall already be bound by, a non-disclosure agreement containing terms and conditions consistent
with the terms and conditions of this Engagement. In any event, ARB Axflix shall be responsible for any breach of the terms and conditions
of this Engagement by any of its employees. ARB Axflix shall use the same degree of care to avoid disclosure of the Confidential Information
as it employs with respect to its own Confidential Information of like importance, but not less than a reasonable degree of care.

 

	4.	Other Terms and Conditions.

 

The General
Conditions and any Special Conditions are attached hereto as and made a part of this Contract. In the event of a conflict between the
General Conditions and the Special Condition, the Special Conditions shall control.

 

	5.	Interference with Business

 

		(a)	Non-Competition. During this Engagement, ARB Axflix
will engage in no business or other activities which are, directly or indirectly, competitive with the business activities of the Company
without obtaining the prior written consent of the Company.

 

		{b)	Non-Solicitation. ARB Axflix agrees that for a period
of one (1) year after completion or termination of this Engagement, we shall not:

 

		(i)	divert or attempt to divert from the Company any business
of any kind in which it is engaged, including, without limitation, the solicitation of or interference with any of its suppliers or customers;
or

 

		(ii)	employ, solicit for employment, or recommend for employment
any person employed by the Company, during the Engagement period and for a period of one (1) year thereafter.

 

    2

     

    

 

	6.	Force Majeure

 

Either party
shall be excused from any delay or failure in performance required hereunder if caused by reason of any occurrence or contingency beyond
its reasonable control, including, but not limited to, acts of God, acts of war, fire, insurrection, strikes, lock-outs or other serious
labour disputes, riots, earthquakes, floods, explosions or other acts of nature.

 

The obligations
and rights of the party so excused shall be extended on a day-to-day basis for the time period equal to the period of such excusable interruption.
When such events have abated, the parties’ respective obligations hereunder shall resume.

 

	7.	Non-Publicity

 

The Company
and ARB Axflix agree not to disclose the existence or contents of this Engagement to any third party without the prior written consent
of the other party except:

 

		(a)	to its advisors, attorneys or auditors who have a need to
know such information;

 

		(b)	as required by law or court order;

 

		(c)	as required in connection with the reorganization of a party,
or its merger into any other corporation, or the sale by a party of all or substantially all of its properties or assets; or

 

		(d)	as may be required in connection with the enforcement of
this Engagement.

 

	8.	Assignment

 

The Services
to be performed by ARB Axflix hereunder are business in nature, and Company has engaged ARB Axflix as a result of our expertise relating
to such Services. We, therefore, agree that it will not assign, sell, transfer, delegate or otherwise dispose of this Engagement or any
right, duty or obligation under this Engagement without the Company’s prior written consent. Nothing in this Engagement shall prevent
the assignment by the Company of this Engagement or any right, duty or obligation hereunder to any third party.

 

    3

     

    

 

	9.	General Provisions

 

		(a)	Complete engagement. This engagement letter together
with all exhibits which are incorporated herein by reference is the sole and entire arrangement between the parties. This engagement
letter supersedes all prior understandings, arrangements and documentation relating to such subject matter. In the event of a conflict
between the provisions of the main body of the engagement letter and any attached exhibits, the engagement letter shall take precedence.

 

		(b)	Modifications to engagement. Modifications and amendments
to this engagement letter, including any exhibit hereto, shall be enforceable only if they are in writing and are signed by authorized
representatives of both parties.

 

		(c)	Notices. All notices and other communications given
in connection with this Engagement shall be in writing.

 

	10.	Signatures

 

Each party
represents and warrants that on this date they are duly authorized to bind their respective principals by their signatures.

 

This letter constitutes the entire understanding
of the parties. Any changes or modification thereto must be in writing and signed by both parties.

 

The undersigned agreed to the terms of this letter on behalf
of his or her organization or business.

 

	ARB Axflix Sdn. Bhd.	 	Company Stamp: 
	 	 	 
	(Authorised signature)	 	 
	 	 	 
	/s/ Chong Hwa Siong	 	 
	Name: 	Chong Hwa Siong 	 	 
	I/C No.: 	 740503-04-5379	 	 
	 	 	 
	ARB Big Data Sdn. Bhd.	 	Company Stamp: 
	 	 	 
	(Authorised signature)	 	 
	 	 	 
	/s/ Choong Voon Kwong	 	 
	Name: 	Choong Voon Kwong	 	 
	I/C No.:  	760210-10-5567	 	 

 

 

4Exhibit 10.11

 

		Date:	28 May 2021

 

DIGITAL AGROPHONIC SDN BHD

(Registration No.: 202101019518 {1419818-T))

No. 17-02, Menara Q
Sentral,

2A, Jalan Stesen Sentral 2, KL Sentral,

50470 Kuala Lumpur

W.P. Kuala Lumpur.

 

Dear Sirs,

 

WORKFORCE ENGAGEMENT

 

 

 

		1.	Introduction

 

		1.1.	We refer to the above matter.

 

		1.2.	This letter sets out the basis on which we, ARB Axflix Sdn Bhd (“ARB Axflix”)
are engaged to provide you, Digital Agrophonic Sdn Bhd (“Digital Agrophonic”) such number of personnel(s) as stipulated
below from time to time (“Personnels”) upon the terms and conditions set out herein (“Engagement”).

 

		1.3.	By signing this letter, both Parties agree to be bound by the terms and conditions
of this Letter.

 

		2.	Number of Personnel

 

		2.1.	We shall provide you a number of two
(2) personnels for the scope of works as provided under Clause 4 below.

 

		3.	Duration

 

		3.1.	This Engagement shall be valid for a period of two (2) years commencing from the
date of this letter and may be renewed by us for subsequent term of one (1) year subject to the performance of the Personnels.

 

		4.	Scope of Work

 

		4.1.	The Personnel’s scope of works shall be to:-

 

		(a)	be in charge of project implementation;

 

     

     

    

 

		(b)	provide technical support, know-how and expertise to customers and/or end-users.

 

		4.2.	The parties may add additional scope of work at any time subject to the parties
mutually agreeing on the terms and conditions and fees for the provision of such additional works.

 

		5.	Fees and Payment Term

 

		5.1.	In consideration of the Engagement, you agree to pay us a fee of RM 40,000 (“Fee”)
which will be billed after 1 year.

 

		6.	Termination

 

		6.1.	Either Party shall be entitled to terminate this Engagement in the event there
is a material breach of this Engagement by the other Party and the other Party fails to rectify such breach within fifteen (15) business
days upon receipt of a written notice from the innocent Party.

 

		6.2.	Notwithstanding the above, either Party may end this Engagement by serving the
other Party a 30 days prior written notice at any time.

 

		7.	Confidentiality

 

		7.1.	All information arising from this Letter and any agreements, correspondence and
documents to be executed shall be kept with strict confidentiality by you, us and all parties involved. All parties shall not, except
with the consent of the others, reveal any information pertaining thereto to any person or third party and except where disclosure is
required by law or in compliance with the guidelines of Bursa Malaysia Securities Berhad.

 

		8.	Force Majeure

 

		8.1.	Neither party will be liable to the other party for any delay or other breach
of this Letter that results from a force majeure event. A Force Majeure event is an event that is unanticipated and not capable of being
reasonably mitigated by the affected party, such as acts of nature, fire, unavoidable accidents, acts of war, or conditions arising out
of or attributable to war (declared or not declared), civil war, strikes and other labour disturbances not attributable to the party invoking
Force Majeure, embargo or blockade, floods, storms, and other natural disturbances, insurrection, riots and other civil disturbances,
or similar acts beyond the control of that party. In the event of a Force Majeure event, the affected party must give the other party
written notice describing all items affected and all anticipated delays.

 

    2

     

    

 

		9.	Governing Laws and Court of Jurisdiction

 

		9.1.	This Letter shall be governed and construed in accordance with the laws of Malaysia,
without regard to the conflicts of law rules of such jurisdiction. Any dispute, controversy or claim arising out of or in connection herewith,
shall be referred to and finally resolved by the Courts of Malaysia.

 

		10.	Miscellaneous

 

		10.1. 	Enforcement

 

This
Letter shall be signed and sealed by the legal representative or authorized signatory of the respective parties and shall take effect
upon signing. Any scanned, faxed and photocopy of this Letter shall have the same legal effect as the original.

 

		10.2. 	Time

 

Time shall
be of the essence of this Letter both as regards to any dates, times and periods mentioned and as regards to any dates, times and periods
which may be substituted for them in accordance with this Letter or by contract in writing between the parties.

 

		10.3. 	Counterparts

 

This Letter
may be entered into in any number of counterparts, all of which taken together shall constitute one and the same instrument. Each party
sign this Letter by signing or executing any such counterpart.

 

		10.4. 	Severability

 

Any provision
of this Letter which is illegal, void or unenforceable is only ineffective to the extent of that illegality, voidness or unenforceability,
without invalidating the remaining provisions and the Letter will remain in full force and effect and the offending provision will be
deemed to be deleted and substituted by a valid one which in its economic effect comes so close to the invalid provision that it can be
reasonably assumed that the parties would have contracted with this new substituted provision.

 

		10.5. 	Waiver

 

No failure
to exercise and no delay in exercising on the part of any of the parties hereto of any right, power or privilege hereunder shall operate
as a waiver thereof nor shall any single exercise of any right, power or privilege preclude any other or further exercise thereof or the
exercise of any other right, power or privilege. The rights and remedies provided in this Letter are cumulative and not exclusive in nature
of any rights or remedies otherwise provided by law.

 

    3

     

    

 

This Letter
shall supersede all previous negotiations, understanding and agreements, express or implied, in respect of the matter aforesaid, between
us and in the event of any conflict, the provisions of this Letter shall prevail.

 

Upon your
acceptance of this Letter, the terms and conditions of this Letter shall constitute a binding contract between the Parties.

 

This Letter
is executed in two (2) original copies. Please confirm your acceptance of the same by signing and returning to us an original copy of
this Letter.

 

Thank you.

 

Yours faithfully,

For and on behalf of ARB AXFLIX
SDN BHD

 

	/s/ 
    Choong Voon Kwong	 
	Choong Voon Kwong	 
	Director	 

 

 

 

ACCEPTANCE AND AGREEMENT

 

We, the undersigned, hereby
acknowledge that we have read and irrevocably confirm our agreement and acceptance to the above terms and conditions contained in this
Letter and agree to comply with, observe and perform all the above terms and conditions to be complied, observed and performed on our
part.

 

		 	
	For and on behalf of	 	Witness
	Digital Agrophonic Sdn Bhd	 	 
	 	 	 
	Date: 	28-May-2021	 	Date: 	28-May-2021
	Name: 	Tan Choong Hau	 	Name: 	Ahmad Shifa Nasir
	I/C No.:  	760305-14-5721	 	1/C No.: 	 970618-10-6657
	Designation: Director
    	 	Designation:

 

 

4

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