Document:

Exhibit 10.9

                                   RESIGNATION

     I, Scott Sutherland, hereby resign from all director and officer positions
I hold with Vika Corp. and any of its direct or indirect subsidiaries effective
as of the date hereof.

Dated: February 10, 2006                        /s/ Scott Sutherland
                                                --------------------------------
                                                Scott SutherlandExhibit 10.10

                                LOCK-UP AGREEMENT

         The undersigned is the beneficial owner of shares of common stock,
$0.0001 par value per share (the "Common Stock"), securities substantially
similar to the Common Stock ("Other Securities"), or securities convertible into
or exercisable or exchangeable for the Common Stock or Other Securities
("Convertible Securities"), of Handheld Entertainment, Inc., a California
corporation (the "Company"). Such securities owned by the undersigned are
subject to this Agreement. The undersigned understands that the Company intends
to enter into a reverse-merger transaction with a publicly-traded company,
concurrently with a private placement of up to $5,000,000 worth of Units, with
each Unit consisting of 25,000 shares of Common Stock (the "Funding
Transactions"), as may be revised by the Company without effect on the terms of
this Agreement or obligations of the undersigned hereunder.

         In recognition of the benefit that the Funding Transactions will confer
upon the undersigned, and for other good and valuable consideration, the receipt
and sufficiency of which are hereby acknowledged, the undersigned agrees, for
the benefit of the Company, and each investor in the Funding Transaction, that,
during the period ending twelve (12) months after the closing of the Funding
Transactions (the "Lock Up Period"), the undersigned will not, without the prior
written consent of the Company and investors holding a majority of the Common
Stock underlying the Units, directly or indirectly, (i) offer, sell, offer to
sell, contract to sell, hedge, pledge, sell any option or contract to purchase,
purchase any option or contract to sell, grant any option, right or warrant to
purchase or sell (or announce any offer, sale, offer of sale, contract of sale,
hedge, pledge, sale of any option or contract to purchase, purchase of any
option or contract of sale, grant of any option, right or warrant to purchase or
other sale or disposition), or otherwise transfer or dispose of (or enter into
any transaction or device which is designed to, or could be expected to, result
in the disposition by any person at any time in the future), any shares of
Common Stock, Other Securities or Convertible Securities beneficially owned
(within the meaning of Rule 13d-3 under the Securities Exchange Act of 1934, as
amended) by the undersigned on the date hereof, including, without limitation,
as a result of the Funding Transactions, or (ii) enter into any swap or other
agreement or any transaction that transfers, in whole or in part, directly or
indirectly, the economic consequence of ownership of the Common Stock, Other
Securities, or Convertible Securities, whether any such swap or transaction
described in clause (i) or (ii) above is to be settled by delivery of Common
Stock, Other Securities or Convertible Securities, in cash or otherwise.

         In furtherance of the foregoing, the Company and its transfer agent are
hereby authorized to decline to make any transfer of securities if such transfer
would constitute a violation or breach of this agreement.

         Notwithstanding the foregoing, the undersigned may transfer Common
Stock, Other Securities or Convertible Securities (i) as a bona fide gift or
gifts, provided that prior to such transfer the donee or donees thereof agree in
writing to be bound by the restrictions set forth herein, (ii) to any trust,
partnership, corporation or other entity formed for the direct or indirect
benefit of the undersigned or the immediate family of the

undersigned, provided that prior to such transfer a duly authorized officer,
representative or trustee of such transferee agrees in writing to be bound by
the restrictions set forth herein, and provided further that any such transfer
shall not involve a disposition for value or (iii) if such transfer occurs by
operation of law, such as rules of descent and distribution, statutes governing
the effects of a merger or a qualified domestic order, provided that prior to
such transfer the transferee executes an agreement stating that the transferee
is receiving and holding the shares subject to the provisions of this agreement.
For purposes hereof, "immediate family" shall mean any relationship by blood,
marriage or adoption, not more remote than first cousin.

         The undersigned understands that the Company and the investors will
proceed with the Funding Transactions in reliance on this agreement. Whether or
not the Funding Transactions are consummated depends on a number of factors,
including market conditions. The undersigned hereby represents and warrants that
the undersigned has full power and authority to enter into this agreement and
that, upon request, the undersigned will execute any additional documents
necessary in connection with the enforcement hereof. Any obligations of the
undersigned shall be binding upon the heirs, personal representatives,
successors and assigns of the undersigned.

                     [REMAINDER OF PAGE INTENTIONALLY BLANK]

                                       2

         IN WITNESS WHEREOF, the undersigned has caused this Lock-Up Agreement
to be executed as of the ___ day of ___________, 2006.

                          HANDHELD ENTERTAINMENT, INC.

                          By:
                              ----------------------------
                          Name:  Jeff Oscodar
                          Title: Chief Executive Officer

                                       3

               [COUNTERPARTY SIGNATURE PAGE TO LOCK-UP AGREEMENT]

AGREED AND ACCEPTED:

---------------------

                                       4Exhibit 10.20(i)

                                              December 22, 2005

Mr. Judah Wolf
4206 Laurel Oak Way
Ponte Vedra Beach, Florida  32082

Dear Judah:

         The Compensation Committee has considered your proposal as set forth in
your letter, dated September 28, 2005, and proposes the following in response:

         1.   The "Employment Period" as defined in the Employment Agreement,
dated as of December 31, 2001, between you and ATC (the "Agreement") will be
extended beyond the scheduled expiration date of December 31, 2005 until either
party gives written notice to the other of his or its election to terminate.
Notice of an election to terminate must be given at least 90 days in advance of
the scheduled termination date.

         2.   The current terms of your employment as provided in the Agreement
shall continue.

         3.   As modified by this letter, the Agreement shall remain in full
force and effect.

         If you are in agreement with the foregoing, please sign the two copies
of this letter in the space provided below and return them to me.

         Please call me if you have any questions.

                                          Very truly yours,

                                          /S/ Kathleen M. Kelly

                                          Kathleen M. Kelly
                                          Vice President - Administration

ACCEPTED AND AGREED TO:

     /S/ Judah Wolf
--------------------------
         Judah Wolfexv10w1

 

Exhibit 10.1

Year 2006

Annual

Management Incentive

Program

USG Corporation

 

 

PURPOSE

To enhance USG Corporation’s ability to attract, motivate, reward and retain key employees of
the Corporation and its operating subsidiaries and to align management’s interests with those of
the Corporation’s stockholders by providing incentive award opportunities to managers who make a
measurable contribution to the Corporation’s business objectives.

INTRODUCTION

This Annual Management Incentive Program (the “Program”) is in effect from January 1, 2006
through December 31, 2006.

ELIGIBILITY

Individuals eligible for participation in this Program are those officers and other key
employees occupying management positions in Broadband 11 or higher. Employees who participate in
any other annual incentive program of the Corporation or any of its subsidiaries are not eligible
to participate in this Program but could be considered for special awards.

GOALS

For the 2006 Annual Management Incentive Program, Consolidated Net Earnings and consolidated,
subsidiary and profit center Strategic Focus Targets will be determined by the Compensation and
Organization Committee of the USG Board of Directors (the “Committee”) after considering
recommendations submitted from management of USG Corporation and the Operating Subsidiaries.

1

 

AWARD VALUES

For the Annual Management Incentive Program, position target incentive values are based on
level of accountability and are expressed as a percent of approved annualized salary. Resulting
award opportunities represent a fully competitive incentive opportunity for 100% (target)
achievement of goals:

	 	 	 
	Position Title or	 	 
	Salary Reference Point	 	Position Target Incentive
	 
	 	 
	•     Chairman & CEO, USG Corporation

	 	110%
	 
	 	 
	•     President and Chief Operating Officer, USG Corporation

	 	75%
	 
	 	 
	•     Executive Vice President & Chief Financial Officer, USG Corporation

	 	65%
	 
	 	 
	•     Executive Vice President & General Counsel, USG Corporation

	 	 
	 
	 	 
	•     Executive Vice President and Chief Strategy Officer, USG Corporation
and President International

	 	 
	 
	 	 
	•     Vice President, USG Corporation & President & COO, L & W Supply
Corp.

	 	50%
	 
	 	 
	•     Senior Vice President Human Resources, USG Corporation

	 	45%
	 
	 	 
	•     Senior Vice President Communications, USG Corporation

	 	 
	 
	 	 
	•     Vice President & Chief Technology Officer

	 	40%
	 
	 	 
	•     Vice President & Controller, USG Corporation

	 	 
	 
	 	 
	•     Vice President & Treasurer, USG Corporation

	 	 
	 
	 	 
	•     Vice President Research & Development, USG Corporation

	 	 
	 
	 	 
	•     Vice President Compensation, Benefits & Administration, USG
Corporation

	 	 
	 
	 	 
	•     Corporate Secretary & Associate General Counsel, USG Corporation

	 	 
	 
	 	 
	•     Vice President, USG Corporation

	 	 
	 
	 	 
	•     Position Reference Point: $185,760 and over

	 	35%
	 
	 	 
	•     Position Reference Point: $170,640 - $185,759

	 	30%
	 
	 	 
	•     Position Reference Point: $155,520 - $170,639

	 	25%
	 
	 	 
	•     Position Reference Point: $139,800 - $155,529

	 	20%
	 
	 	 
	•     Position Reference Point: $124,440 - $139,799

	 	15%
	 
	 	 
	•     Position Reference Point: $109,680 - $124,439

	 	10%
	 
	 	 

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AWARDS

Incentive awards for all participants in the 2006 Annual Management Incentive Program will be
reviewed and approved by the Committee. For all participants, the annual incentive award par
opportunity is the annualized salary in effect on April 1, 2006 multiplied by the applicable
position target incentive value percent.

Incentive awards for 2006 will be based on a combination of the following elements:

	 	 	 	 	 
	I.

	 	CONSOLIDATED NET EARNINGS 
	 	50% OF INCENTIVE

Consolidated Net Earnings will be as reported on the Corporation’s year-end financial statements
with adjustments for significant non-operational charges. Such adjustments have in the past been
for Fresh Start Accounting, asbestos, restructuring charges, bankruptcy expenses and the cumulative
impact of new accounting pronouncements (goodwill impairment). For 2006, likely adjustments would
include bankruptcy expenses. For all participants, this portion of the award represents 50% of the
incentive par. This portion of the award will be paid from a pool funded by Consolidated Net
Earnings results according to the following schedule:

	 	 	 
	$0 to $50 Million Net Earnings

	 	2.50% of this tier will fund the pool
	$51 to $150 Million Net Earnings

	 	2.25% of this tier will fund the pool
	$151 to $400 Million Net Earnings

	 	1.75% of this tier will fund the pool
	$401 Million and above

	 	1.00% of this tier will fund the pool

Each tier of earnings is calculated separately and added together to determine the total pool.
This amount is then divided by the total plan par (sum of each individual participant’s Net
Earnings par, which is 50% of each participant’s total par). The factor derived from this method
is then applied to each participant’s Net Earnings par to determine the individual award for this
segment. There is no maximum award in this segment.

	 	 	 	 	 
	II.

	 	STRATEGIC FOCUS TARGETS:
	 	50% OF INCENTIVE

Strategic Focus Targets will be measurable, verifiable and derived from the formal strategic
planning process. For 2006, Strategic Focus Targets will generally include Overhead Reduction,
Working Capital Reduction, Cost Reduction, Business Unit Operating Profit and other operational
priorities. The award adjustment factor for this segment will range from 0.5 (after achieving a
minimum threshold performance level) to 2.0 for maximum attainment. The weighting on any
individual Strategic Focus Target will be in 5% increments and not be less than 10%. The weighting
of all assigned Strategic Focus Targets will equal 50% of the individual’s total par.

3

 

WEIGHTINGS OF PROGRAM ELEMENTS

All participants in this Program, including the fourteen most senior executives, will have the
same overall weightings, 50% on Consolidated Net Earnings and 50% on Strategic Focus Targets.

SPECIAL AWARDS

In addition to the incentive opportunity provided by this Program, a special award may be
recommended for any participant or non-participant, other than a Corporation Officer, who has made
an extraordinary contribution to the Corporation’s welfare or earnings.

GENERAL PROVISIONS

	1.	 	The Compensation and Organization Committee of the USG Board of Directors reserves the
right to adjust award amounts either up or down based on its assessment of the Corporation’s
overall performance relative to market conditions.
	 
	2.	 	The Committee shall review and approve the awards recommended for officers and other
employees who are eligible participants in the 2006 Annual Management Incentive Program. The
Committee shall submit to the Board of Directors, for their ratification, a report of the
awards for all eligible participants including corporate officers approved by the Committee in
accordance with the provisions of the Program.
	 
	3.	 	The Committee shall have full power to make the rules and regulations with respect to the
determination of achievement of goals and the distribution of awards. No awards will be made
until the Committee has certified financial achievements and applicable awards in writing.
	 
	4.	 	The judgement of the Committee in construing this Program or any provisions thereof, or in
making any decision hereunder, shall be final and conclusive and binding upon all employees of
the Corporation and its subsidiaries whether or not selected as beneficiaries hereunder, and
their heirs, executors, personal representatives and assignees.
	 
	5.	 	Nothing herein contained shall limit or affect in any manner or degree the normal and usual
powers of management, exercised by the officers and the Board of Directors or committees
thereof, to change the duties or the character of employment of any employee of the
Corporation or to remove the individual from the employment of the Corporation at any time,
all of which rights and powers are expressly reserved.
	 
	6.	 	The awards made to employees shall become a liability of the Corporation or the appropriate
subsidiary as of December 31, 2006 and all payments to be made hereunder will be made as soon
as practicable, but in any event before two and one
half months after December 31, 2006, after said awards have been approved by the Committee.

4

 

ADMINISTRATIVE GUIDELINES

	1.	 	Award values will be based on annualized salary in effect on April 1, 2006 for each
qualifying participant. Any change in duties, dimensions or responsibilities of a current
position resulting in an increase or decrease in salary range reference point or market rate
will result in pro-rata incentive award. Respective reference points, target incentive values
or goals will be applied based on the actual number of full months of service at each
position.
	 
	2.	 	As provided by the Program, no award is to be paid to any participant who is not a regular
full-time employee, (or a part time employee as approved by the Senior Vice President Human
Resources, USG Corporation) in good standing at the end of the calendar year to which the
award applies. However, if an eligible participant with three (3) or more months of active
service in the Program year subsequently retires, becomes disabled, dies, is discharged from
the employment of the Company without cause, or is on an approved unpaid leave, the
participant (or beneficiary) may be recommended for an award which would otherwise be payable
based on goal achievement, prorated for the actual months of active service during the year.
	 
	3.	 	Employees participating in any other incentive or bonus program of the Corporation or a
Subsidiary who are transferred during the year to a position covered by the Annual Management
Incentive Program will be eligible to receive a potential award prorated for actual full
months of service in the two positions with the respective incentive program and target
incentive values to apply. For example, a Marketing Manager promoted to Director, Marketing
on August 1, will be eligible to receive a pro-rata award for seven months based on the
Marketing Manager Plan provisions and values, and for five months under the Annual Management
Incentive Program provisions and target incentive values.
	 
	4.	 	In the event of transfer of an employee from an assignment which does not qualify for
participation in any incentive or bonus plan to a position covered by the Annual Management
Incentive Program, the employee is eligible to participate in the Annual Management Incentive
Program with any potential award prorated for the actual months of service in the position
covered by the Program during the year. A minimum of three months of service in the eligible
position is required.
	 
	5.	 	Participation during the current Program year for individuals employed from outside the
Corporation is possible with any award to be prorated for actual full months of service in the
eligible position. A minimum of three full months of eligible service is required for award
consideration.
	 
	6.	 	Exceptions to established administrative guidelines can only be made by the Committee.

5

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