Document:

Exhibit

Exhibit 10.4 

SECOND AMENDMENT TO EMPLOYMENT AGREEMENT
This SECOND AMENDMENT TO EMPLOYMENT AGREEMENT (“Second Amendment”) is effective this 26th day of April, 2019 by and between Brixmor Property Group, Inc. (the “Company”) and Steven Siegel (“Executive”).
WHEREAS, Executive and the Company entered into an Employment Agreement dated November 1, 2011, as amended by First Amendment to Employment Agreement dated February 26, 2019 (the “Employment Agreement”);
WHEREAS, Executive and the Company desire Executive’s continued employment with the Company under certain amended terms and conditions as set forth herein; and
WHEREAS, the parties now desire to further amend the Employment Agreement accordingly.
NOW, THEREFORE, in consideration of the premises above, the parties hereto agree as follows:
1.Section 5(h) of the Employment Agreement is deleted in its entirety and replaced with the following:

“(h)    Excise Tax Provision. In the event it is determined that any payment or benefit (within the meaning of Section 280G(B)(2) of the Code) to Executive or for his benefit paid or payable or distributed or distributable pursuant to the terms of this Agreement or otherwise in connection with, or arising out of, his employment (“Payments”), would be subject to the excise tax imposed by Section 4999 of the Code or any interest or penalties are incurred by Executive with respect to such excise tax (such excise tax, together with any such interest and penalties, are hereinafter collectively referred to as the “Excise Tax”), then the total Payments shall be reduced to the extent the payment of such amounts would cause Executive’s total Payments to constitute an “excess parachute payment” under Section 280G of the Code and by reason of such excess parachute payment the Executive would be subject to an Excise Tax, but only if the after-tax value of the Payments calculated with the foregoing restriction exceed those calculated without the foregoing restriction.  In that event, Executive shall designate those rights, payments, or benefits under this Agreement, any other agreements, and any benefit arrangements that should be reduced or eliminated so as to avoid having the payment or benefit to Executive under this Agreement be deemed to be an excess parachute payment; provided, however, that in order to comply with Section 409A of the Code, the reduction or elimination will be performed in the order in which each dollar of value subject to a right, payment, or benefit reduces the parachute payment to the greatest extent.  All determinations under this subparagraph (h) shall be made at the expense of the Company by a nationally recognized public accounting firm selected by the Company and subject to approval of Executive, which approval shall not be unreasonably withheld.  Such determination shall be binding upon Executive and the Company in the absence of manifest error.  To the extent the terms of this subsection 5(h) conflict with the terms of an equity award granted pursuant to this Agreement, this subsection 5(h) shall govern.”

2.Except as otherwise provided herein, all other provisions of the Employment Agreement shall remain in effect.

3.This Amendment and the Employment Agreement (other than the above section superseded by this Amendment) constitute the entire agreement between the parties on the subject of Executive’s employment with the Company.

4.This Amendment shall be governed by and construed in accordance with the laws of the State of New York, without regard to conflicts of laws principles thereof.

5.This Amendment may be signed in counterparts, each of which shall be an original, with the same effect as if the signatures thereto and hereto were upon the same instrument.
IN WITNESS WHEREOF, the parties hereto have executed this Amendment.

BRIXMOR PROPERTY GROUP, INC.
/s/ James M. Taylor_________________
By: James M. Taylor
Title: Chief Executive Officer and President
EXECUTIVE
/s/ Steven Siegel____________________
Steven SiegelExhibit 4.8

 

April 29, 2019

 

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

 

Re: ReneSola Ltd

 

Dear Sirs/Madams:

 

We have read Item 16F of Form 20-F of ReneSola Ltd (“ReneSola”)
for the year ended December 31, 2018, which ReneSola expects to file on or about April 29, 2019, and have the following comments:

 

1.          We
agree with the statements made in the first sentence of paragraph 1, paragraphs, 2, 3 and 4 under "Dismissal of Deloitte Touche Tohmatsu Certified Public Accountants LLP" of Item 16F for which we have a basis
on which to comment on, and we agree with, the disclosures.

 

2.          We
have no basis on which to agree or disagree with the second sentence of paragraph 1, the statements made in paragraph 5  under "Dismissal of Deloitte Touche Tohmatsu Certified Public Accountants LLP" and statements made under
"Dismissal of PricewaterhouseCoopers Zhong Tian LLP" of Item 16F.

 

Yours sincerely,

 

	/s/ Deloitte Touche Tohmatsu Certified Public Accountants LLP	 

 

Deloitte Touche Tohmatsu Certified Public Accountants LLP

Shanghai, China

April 29, 2019Exhibit 4.9

 

April 29, 2019

 

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

 

Commissioners:

 

We have read the statements made by ReneSola Ltd, which we understand will be filed with the Securities and Exchange Commission,
pursuant to Item 16F of the Annual Report on Form 20-F for the year ended December 31, 2018 of ReneSola Ltd dated April 29,
2019. We agree with the statements concerning our Firm contained therein.

  

Very truly yours,

 

 

/s/PricewaterhouseCoopers Zhong Tian LLP

Shanghai, the People’s Republic of ChinaExhibit 10.1

 

Contract No. YHGZ20180426

 

Investment Agreement

 

of

 

Zhejiang ReneSola Investment Ltd.

 

by and between

 

Jiashan Yaozhuang Modern Service Industry
Comprehensive Development Co., Ltd.

 

and

 

Renesola (Zhejiang) PV Power Co., Ltd.

 

Dated as of April 27, 2018

 

     

     

    

  

Party A: Jiashan Yaozhuang Modern Service
Industry Comprehensive Development Co., Ltd.

 

Domicile: Room 204, No. 158 Yaozhuang Street,
Yaozhuang Town, Jiashan County

 

Legal Representative: Wang Quanlin

 

Party B: Renesola (Zhejiang) PV Power Co.,
Ltd.

 

Domicile: Room 203, Building 1, No. 58 Qingliang
Street, Yaozhuang Town, Jiashan County

 

Legal Representative: Li Xianshou

 

Party C: Zhejiang ReneSola Investment Ltd.

 

Domicile: Room 110, 1/F, Building 2, No. 358
Baoqun Road, Yaozhuang Town, Jiashan County

 

Legal Representative: Li Xianshou

 

Whereas:

 

		1.	Party A is a state-owned limited liability company established for the purpose of preserving and
increasing the value of state-owned capital;

 

		2.	Party B is a wholly foreign-owned enterprise which is the sole shareholder of Party C, holding
100% equity interests of Party C; and

 

		3.	Party A and Party B propose to invest in Party C by way of capital increase, and Party C is
willing to accept Party A and Party B’s investment arrangement.

 

Pursuant to relevant provisions of the Company
Law and the Contract Law, the Parties, through fully negotiation, hereby agree on the matters related to the joint investment by
Party A and Party B in Party C (“Target Company” or “Company”) as follows.

 

		1	Overview of the Target Company

 

		1.1	Company name: Zhejiang ReneSola Investment Ltd.

 

		1.2	Type of the Company: limited liability company

 

		1.3	Business scope: investment in, development, operation and management of solar power stations; technology
development, technical consulting and service, and technology transfer of solar power stations; consulting and management
of solar power station projects; engineering design, management, operation and maintenance of solar power station systems (for
items required to be approved pursuant to law, relevant business activities can only be carried out after the competent authority
gives an approval).

 

    	 	2	 

     

    

  

		1.4	The shareholding structure and assets of the Company are as follows:

 

		1.4.1	Party B is the sole corporate shareholder of the Target Company, holding 100% equity interests
of the Target Company.

 

		1.4.2	The registered capital of the Target Company prior to the capital increase is RMB140,000,000 and
the paid-in capital is RMB104,900,345.48.

 

		1.4.3	In accordance with the Audit Report (Jia Kuai Zi Zi [2018] No. 013) issued by Jiaheng Accounting Firm, as of December 31, 2017, the Target Company’s total assets were RMB1,171,630,000, its total debt was RMB1,033,320,000, and its net assets were RMB138,310,000.

 

		1.4.4	In accordance with the Assets Appraisal Report (Jia Ping Zi Zi [2018] No. 31) issued by Jiaheng,
as of December 31, 2017, the appraised value of the Target Company’s assets was RMB1,258,820,000, the appraised value of
its debt was RMB1,090,150,000, and the appraised value of its net assets was RMB168,670,000.

 

		2	Capital Increase Plan

 

		2.1	The capital increase in this Agreement refers to increasing the registered capital of the Target
Company by absorbing investment from new shareholder(s) (in addition to the original shareholder of the Target Company) and additional
investment from the original shareholder. Party A’s cash contribution shall be RMB200,000,000; Party B’s contribution
shall be RMB298,310,000, among which the Target Company’s net asset value as of December 31, 2017 was RMB138,310,000, its
net profit from January to March 2018 was RMB10,000,000 and the cash contribution shall be RMB150,000,000.

 

		2.2	Type of Investment by Party A in the Target Company

 

		2.2.1	Party A shall contribute RMB200,000,000 (in words: Renminbi two hundred million) to the Target
Company in cash in installments, representing 40.13% shares of the Target Company, among which RMB170,860,000 shall
be paid-in capital and RMB29,140,000 shall be capital reserves. With respect to such investment amount, Party A shall pay
RMB100,000,000 within 3 working days after the execution and effectiveness of this Agreement, and the remaining RMB100,000,000
within 30 working days after the execution and effectiveness of this Agreement.

 

		2.3	Type of Investment by Party B in the Target Company

 

		2.3.1	Party B have contributed RMB104,900,345.48 to the Target Company as paid-in registered capital,
and it shall further contribute RMB150,000,000 (in words: Renminbi one hundred and fifty million) to the Target Company in cash
as paid-in capital, representing 59.87% shares of the Target Company. Such investment amount shall be paid in before December
31, 2018. If such amount fails to be paid in on time, the equity interests corresponding to the balance shall be transferred to
Party A unconditionally before March 31, 2019.

 

    	 	3	 

     

    

  

		2.3.2	Party B undertakes that if the Target Company’s audited net profit from January to March
2018 fails to reach RMB10,000,000, Party B shall make up the balance in cash in a lump sum. The amount paid by Party B to
make up the balance shall be transferred to the Target Company’s account as capital reserves no later than September 30,
2018. If Party B fails to make up the balance on time, the equity interests corresponding to the balance shall be transferred
to Party A unconditionally before March 31, 2019. If the Target Company’s audited net profit from January to March 2018 exceeds
RMB10,000,000, the excessive part shall be owned by all shareholders.

 

		2.4	Shareholding Structure after Investment

 

After Party A and
Party B complete their investment respectively, the registered capital of the Target Company shall be RMB425,760,000 (in
words: Renminbi four hundred and twenty five million seven hundred and sixty thousand), among which, Party A contributes RMB170,860,000
(in words: Renminbi one hundred and seventy million eight hundred and sixty thousand), representing 40.13% shares, and Party B
contributes RMB254,900,000 (in words: Renminbi two hundred fifty four million nine hundred thousand), representing 59.87%
shares.

 

		2.5	Business Change Registration

 

		2.5.1	The Parties agree that the shareholding ratio of each Party for business change registration shall
correspond to the amount agreed by the Parties.

 

		2.5.2	If anything in the agreement for business change registration is inconsistent with this Agreement,
the Parties confirm that this Agreement shall prevail.

 

		3	Corporate Organizational Structure

 

		3.1	After the capital increase, the Target Company shall improve its corporate governance system to
set up shareholders’ meeting, board of directors and operation management body in accordance with relevant provisions of
the Company Law. The composition, power, term, and rules of procedure of the shareholders’ meeting, board of directors and
operation management body shall be expressly set out in the articles of association of the Target Company in accordance with relevant
provisions of the Company Law.

 

		4	Obligations of Party B

 

		4.1	Party B and Party C agree that Zhejiang ReneSola Investment Ltd. shall use its best
                                                           endeavors to ensure the Company to achieve the annual business target set by the shareholders and the board of directors, to
                                                           preserve and increase the value of state-owned assets.

 

		5	Exit Mechanism

 

		5.1	The shareholders may legally transfer all or any part of their shares to each other or a third
party.

 

		5.2	Party A may legally transfer its equity interests in the Target Company to a third party at an
equity exchange center through bidding, auction and listing.

 

    	 	4	 

     

    

  

		5.3	Under equal conditions, the other shareholder shall have the right of first refusal.

 

		6	Rights and Obligations

 

		6.1	Party A and Party B shall assist and urge the Target Company after the capital increase to complete
business change and filing formalities with respect to the capital increase hereunder, including without limitation: registered
capital, paid-in capital, business scope, articles of association, legal representative and shareholding structure.

 

		6.2	Party A and Party B shall urge the Target Company after the capital increase to issue a capital
contribution certificate to Party A and Party B respectively.

 

		6.3	Party A and Party B are obliged to fully pay their contributions at such time and in such amount
as specified in this Agreement. Any Party failing to do so will be deemed to waive its capital contribution to the Target Company
and will not be entitled to the shareholder rights arising from the capital increase. Meanwhile, any Party who has fully paid its
capital contribution on time shall enjoy shareholder rights based on the amount of capital contribution subscribed by it with respect
to the Target Company.

 

		6.4	Party A and Party B shall have the right to appoint directors, supervisors and management to the
Target Company after the capital increase to legally exercise powers and duties in accordance with this Agreement.

 

		7	Undertakings and Warranties

 

		7.1	Each Party hereto is a duly incorporated and existing body corporate and has obtained all authorizations,
approvals and permits necessary for the capital increase hereunder.

 

		7.2	Each Party hereto has the capacity for right and capacity to act to enter into this Agreement.
Once executed, this Agreement shall be legally binding on the Parties.

 

		7.3	Each Party hereto shall assume lawful and effective obligations under this Agreement, the performance
of which shall not conflict with any obligations under any other agreement to which it is a party or violate any law.

 

		7.4	The Parties hereto agree to amend the articles of association of the Target Company in accordance
with this Agreement.

 

		7.5	The Parties hereto undertake to execute relevant documents, provide relevant materials and complete
business change registration formalities with respect to the capital increase of the Target Company as soon as practicable upon
execution of this Agreement.

 

		8	Payment of Taxes and Fees

 

		8.1	The Target Company shall bear the appraisal fee, capital verification fee, business registration
charges, and deed tax on asset transfer incurred during the capital increase hereunder.

 

    	 	5	 

     

    

  

		8.2	Each Party shall bear its own taxes, fees and expenses incurred during the capital increase hereunder
in accordance with relevant provisions of state laws, regulations and rules.

 

		9	Liabilities for Default

 

If any Party is
in default of relevant provisions of this Agreement and the purpose of this Agreement cannot be realized as a result thereof, the
defaulting Party shall indemnify the non-defaulting Party against any loss arising thereof.

 

		10	Confidentiality

 

		10.1	The Parties shall keep strictly confidential the information obtained in connection with the execution
and performance of this Agreement in relation to the following. If a Party discloses the other Party’s trade secrets without
authorization, as a result of which the other Party suffers losses, the disclosing Party shall be held liable.

 

Disclosure by the
Parties is only permissible if:

 

		(1)	it is required by law;

 

		(2)	it is required by any competent government authority or regulatory authority; or

 

		(3)	it is with prior written consent by the Parties.

 

This Article shall
continue to be effective after the termination of this Agreement without time limit.

 

		11	Force Majeure

 

		11.1	Failure to perform the obligations hereunder, in whole or in part, by any no-fault Party due to
force majeure shall not be deemed as default, but to the extent permissible, such Party shall take all necessary remedies to reduce
losses incurred by force majeure.

 

		11.2	Where a Party encounters any force majeure event, it shall inform other Parties in writing of the
force majeure event as soon as practicable, and within fifteen days after such occurrence, submit to other Parties a report of
reasons for failure (in whole or in part) to perform this Agreement and need to delay performance.

 

		11.3	In case of extension or (whole or partial) cancellation of this Agreement due to force majeure,
the Parties hereto shall resolve the issue through negotiation.

 

		11.4	Force majeure means an objective event that cannot be foreseen, prevented or overcome by any Party
and prevents, affects or delays performance of all or part of any Party’s obligations hereunder.

 

    	 	6	 

     

    

  

		12	Notice

 

		12.1	Any notice related to the matters hereunder shall be deemed as delivered if it is sent to receivers’
addresses, facsimile numbers or email addresses set forth herein via delivery in person, regular mail, facsimile, email, etc.

 

		13	Dispute Resolution

 

		13.1	In case of any dispute in the performance of this Agreement, the Parties shall resolve it through
friendly negotiation. Where negotiation fails, such dispute shall be settled through litigation before a competent People’s
Court at the place of execution of this Agreement.

 

		14	Miscellaneous

 

		14.1	Matters not covered hereby shall be otherwise settled through negotiation by the Parties at an
appropriate time.

 

		14.2	This Agreement shall become effective after signature and affixation of stamps or stamping by the
Parties.

 

		14.3	This Agreement shall have six counterparts, with each party holding two counterparts,
with equal legal effect.

 

    	 	7	 

     

    

  

Party A: Jiashan Yaozhuang Modern Service Industry Comprehensive
Development Co., Ltd.

 

	
        Legal Representative (or Authorized Representative):

         

        Contact:                                           Telephone
        Number:

         

        Address: Room 204, No. 158 Yaozhuang Street, Yaozhuang Town, Jiashan
County
	 

 

	
        Party B: Renesola (Zhejiang) PV Power Co., Ltd.

         

        Legal Representative (or Authorized Representative):

         

        Contact: Fang Wei                         Telephone
        Number: 13812697599

         

        Address: Room 203, Building 1, No. 58 Qingliang Street, Yaozhuang
Town, Jiashan County
	 

Party C: Zhejiang ReneSola Investment Ltd.

 

	
        Legal Representative (or Authorized Representative):

         

        Contact: Fang Wei                         Telephone: 13812697599

         

        Address: Room 110, 1/F, Building 2, No. 358 Baoqun Road, Yaozhuang
Town, Jiashan County
	 

 

	 	Date of Execution: April 27, 2018
	 	 
	 	Place of Execution: Yaozhuang, Jiashan, Zhejiang

 

    	 	8

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