Document:

Exhibit
      10.9

    INDEMNITY
      AGREEMENT

    

    This
      INDEMNITY AGREEMENT (the “Agreement”) is dated as of ____________, 2005 and is
      made by and between Cape Coastal Trading Corporation, a Delaware corporation
      (the “Company”), and ____________________, an officer or director of the Company
      (the “Indemnitee”).

    

    RECITALS

    

    A. The
      Company is aware that competent and experienced persons are increasingly
      reluctant to serve as directors or officers of corporations unless they are
      protected by comprehensive liability insurance and/or indemnification, due
      to
      increased exposure to litigation costs and risks resulting from their service
      to
      such corporations, and due to the fact that the exposure frequently bears no
      reasonable relationship to the compensation of such directors and
      officers;

    

    B. Based
      on
      their experience as business managers, the Board of Directors of the Company
      (the “Board”) has concluded that, to retain and attract talented and experienced
      individuals to serve as officers and directors of the Company, and to encourage
      such individuals to take the business risks necessary for the success of the
      Company, it is necessary for the Company contractually to indemnify officers
      and
      directors and to assume for itself maximum liability for expenses and damages
      in
      connection with claims against such officers and directors in connection with
      their service to the Company;

    

    C. Section
      145 of the General Corporation Law of Delaware, under which the Company is
      organized (the “Law”), empowers the Company to indemnify by agreement its
      officers, directors, employees and agents, and persons who serve, at the request
      of the Company, as directors, officers, employees or agents of other
      corporations or enterprises, and expressly provides that the indemnification
      provided by the Law is not exclusive; and

    

    D. The
      Company desires and has requested the Indemnitee to serve or continue to serve
      as a director or officer of the Company. As an inducement to serve and in
      consideration for such service, the Company has agreed to indemnify the
      Indemnitee for claims for damages arising out of or related to the performance
      of such services to the Company in accordance with the terms and conditions
      set
      forth in this Agreement.

    

    NOW,
      THEREFORE, the parties hereto, intending to be legally bound, hereby agree
      as
      follows:

    

    1. Definitions.

    

    1.1 Agent.
      For the
      purposes of this Agreement, “agent” of the Company means any person who is or at
      any time was a director or officer of the Company or a subsidiary of the
      Company; or is or at any time was serving at the request of, for the convenience
      of, or to represent the interest of the Company or a subsidiary of the Company
      as a director or officer of another foreign or domestic corporation,
      partnership, joint venture, trust or other enterprise or an affiliate of the
      Company; or was a director or officer of another enterprise or affiliate of
      the
      Company at the request of, for the convenience of, or to represent the interests
      of such predecessor corporation. The term “enterprise” includes any employee
      benefit plan of the Company, its subsidiaries, affiliates and predecessor
      corporations.

    

    
      
        
        

      

      
        
        

        
          

        

      

      
        
        

      

       

    

    1.2 Expenses.
      For
      purposes of this Agreement, “expenses” includes all direct and indirect costs of
      any type or nature whatsoever (including, without limitation, all attorneys’
fees and related disbursements and other out-of-pocket costs) actually and
      reasonably incurred by the Indemnitee in connection with the investigation,
      defense or appeal of a proceeding or establishing or enforcing a right to
      indemnification or advancement of expenses under this Agreement, Section 145
      of
      the Law or otherwise.

    

    1.3 Proceeding.
      For the
      purposes of this Agreement, “proceeding” means any threatened, pending or
      completed action, suit, inquiry or other proceeding, whether civil, criminal,
      administrative, investigative or any other type whatsoever.

    

    1.4 Subsidiary.
      For
      purposes of this Agreement, “subsidiary” means any corporation of which more
      than fifty percent (50%) of the outstanding voting securities is owned directly
      or indirectly by the Company, by the Company and one or more of its subsidiaries
      or by one or more of the Company’s subsidiaries.

    

    2. Agreement
      to Serve.
      The
      Indemnitee agrees to serve and/or continue to serve as an agent of the Company,
      at the will of the Company (or under separate agreement, if such agreement
      exists), in the capacity the Indemnitee currently serves as an agent of the
      Company, faithfully and to the best of his ability, so long as he is duly
      appointed or elected and qualified in accordance with the applicable provisions
      of the charter documents of the Company or any subsidiary of the Company;
      provided, however, that the Indemnitee may at any time and for any reason resign
      from such position (subject to any contractual obligation that the Indemnitee
      may have assumed apart from this Agreement), and the Company or any subsidiary
      shall have no obligation under this Agreement to continue the Indemnitee in
      any
      such position. For the avoidance of doubt, the Company and Indemnitee each
      acknowledge and agree that the resignation or other termination of Indemnitee
      as
      an agent of the Company under this paragraph 2 shall not impair any right that
      Indemnitee may otherwise have to be indemnified under the terms of this
      Agreement.

    

    3. Directors’
      and Officers’ Insurance.
      The
      Company shall, to the extent that the Board determines it to be economically
      reasonable, maintain a policy of directors’ and officers’ liability insurance
      (“D&O Insurance”), on such terms and conditions as may be approved by the
      Board.

    

    4. Mandatory
      Indemnification.
      Subject
      to Section 9 below, the Company shall indemnify and hold the Indemnitee harmless
      to the fullest extent permitted by the Law. Without limiting the generality
      of
      the foregoing, the company shall indemnify and hold harmless the
      Indemnitee:

     

    
      
        
        

      

      
        2

        
          

        

      

      
        
        

      

    

    

    4.1 Third
      Party Actions.
      If the
      Indemnitee is a person who was or is a party or is threatened to be made a
      party
      to any proceeding (other than an action by or in the right of the Company)
      by
      reason of the fact that he is or at any time was an agent of the Company, or
      by
      reason of anything done or not done by him in any such capacity, against any
      and
      all expenses and liabilities of any type whatsoever (including, but not limited
      to, judgments, fines, ERISA excise taxes or penalties and amounts paid in
      settlement) actually and reasonably incurred by him in connection with the
      investigation, defense, settlement or appeal of such proceeding if he acted
      in
      good faith and in a manner he reasonably believed to be in, or not opposed
      to,
      the best interests of the Company and, with respect to any criminal action
      or
      proceeding, had no reasonable cause to believe his conduct was unlawful;
      and

    

    4.2 Derivative
      Actions.
      If the
      Indemnitee is a person who was or is a party or is threatened to be made a
      party
      to any proceeding by or in the right of the Company to procure a judgment in
      its
      favor by reason of the fact that he is or at any time was an agent of the
      Company, or by reason of anything done or not done by him in any such capacity,
      against any amounts paid in settlement of any such proceeding and all expenses
      actually and reasonably incurred by him in connection with the investigation,
      defense, settlement or appeal of such proceeding if he acted in good faith
      and
      in a manner he reasonably believed to be in, or not opposed to, the best
      interests of the Company; except that no indemnification under this subsection
      shall be made in respect of any claim, issue or matter as to which such person
      shall have been finally adjudged, in a judgment not subject to appeal, to be
      liable to the Company by a court of competent jurisdiction due to willful
      misconduct of a culpable nature in the performance of his duty to the Company,
      unless and only to the extent that the Court of Chancery in Delaware or the
      court in which such proceeding was brought shall determine upon application
      that, despite the adjudication of liability but in view of all the circumstances
      of the case, such person is fairly and reasonably entitled to indemnity for
      such
      amounts which the Court of Chancery or such other court shall deem proper;
      and

    

    4.3 Exception
      for Amounts Covered by Insurance.
      Notwithstanding the foregoing, the Company shall not be obligated to indemnify
      the Indemnitee for expenses or liabilities of any type whatsoever (including,
      but not limited to, judgments, fines, ERISA excise taxes or penalties and
      amounts paid in settlement) to the extent such have been paid directly to the
      Indemnitee by D&O Insurance.

    

    5. Partial
      Indemnification and Contribution.

    

    5.1 Partial
      Indemnification.
      If the
      Indemnitee is entitled under any provision of this Agreement to indemnification
      by the Company for some or a portion of any expenses or liabilities of any
      type
      whatsoever (including, but not limited to, judgments, fines, ERISA excise taxes
      or penalties and amounts paid in settlement) incurred by him in the
      investigation, defense, settlement or appeal of a proceeding but is not
      entitled, however, to indemnification for all of the total amount thereof,
      then
      the Company shall nevertheless indemnify the Indemnitee for such total amount
      except as to the portion thereof to which the Indemnitee is not entitled to
      indemnification.

     

    
      
        
        

      

      
        3

        
          

        

      

      
        
        

      

    

    

    5.2 Contribution.
      If the
      Indemnitee is not entitled to the indemnification provided in Section 4 for
      any
      reason other than the statutory limitations set forth in the Law, then in
      respect of any threatened, pending or completed proceeding in which the Company
      is jointly liable with the Indemnitee (or would be if joined in such
      proceeding), the Company shall contribute to the amount of expenses (including
      attorneys’ fees), judgments, fines and amounts paid in settlement actually and
      reasonably incurred and paid or payable by the Indemnitee in such proportion
      as
      is appropriate to reflect (i) the relative benefits received by the Company
      on
      the one hand and the Indemnitee on the other hand from the transaction from
      which such proceeding arose and (ii) the relative fault of the Company on the
      one hand and of the Indemnitee on the other hand in connection with the events
      which resulted in such expenses, judgments, fines or settlement amounts, as
      well
      as any other relevant equitable considerations. The relative fault of the
      Company on the one hand and of the Indemnitee on the other hand shall be
      determined by reference to, among other things, the parties’ relative intent,
      knowledge, access to information and opportunity to correct or prevent the
      circumstances resulting in such expenses, judgments, fines or settlement
      amounts. The Company agrees that it would not be just and equitable if
      contribution pursuant to this Section 5 were determined by pro rata allocation
      or any other method of allocation, which does not take account of the foregoing
      equitable considerations.

    

    6. Mandatory
      Advancement of Expenses.

    

    6.1 Advancement.
      Subject
      to Section 9 below, the Company shall advance all expenses incurred by the
      Indemnitee in connection with the investigation, participation, defense,
      settlement or appeal of any proceeding to which the Indemnitee is a party or
      is
      threatened to be made a party by reason of the fact that the Indemnitee is
      or at
      any time was an agent of the Company or by reason of anything done or not done
      by him in any such capacity. The Indemnitee hereby undertakes to promptly repay
      such amounts advanced only if, and to the extent that, it shall ultimately
      be
      determined that the Indemnitee is not entitled to be indemnified by the Company
      under the provisions of this Agreement, the Certificate of Incorporation or
      Bylaws of the Company, the Law or otherwise. The advances to be made hereunder
      shall be paid by the Company to the Indemnitee within thirty (30) days following
      delivery of a written request therefor by the Indemnitee to the
      Company.

    

    6.2 Exception.
      Notwithstanding the foregoing provisions of this Section 6, the Company shall
      not be obligated to advance any expenses to the Indemnitee arising from a
      lawsuit filed directly by the Company against the Indemnitee if an absolute
      majority of the members of the Board reasonably determines in good faith, within
      thirty (30) days of the Indemnitee’s request to be advanced expenses, that the
      facts known to them at the time such determination is made demonstrate clearly
      and convincingly that the Indemnitee acted in bad faith. If such a determination
      is made, the Indemnitee may have such decision reviewed by another forum, in
      the
      manner set forth in Sections 8.3, 8.4 and 8.5 hereof, with all references
      therein to “indemnification” being deemed to refer to “advancement of expenses,”
and the burden of proof shall be on the Company to demonstrate clearly and
      convincingly that, based on the facts known at the time, the Indemnitee acted
      in
      bad faith. The Company may not avail itself of this Section 6.2 as to a given
      lawsuit if, at any time after the occurrence of the activities or omissions
      that
      are the primary focus of the lawsuit, the Company has undergone a change in
      control. For this purpose, a change in control shall mean a given person or
      group of affiliated persons or groups increasing their beneficial ownership
      interest in the Company by at least twenty (20) percentage points without
      advance Board approval.

     

    
      
        
        

      

      
        4

        
          

        

      

      
        
        

      

    

    

    7. Notice
      and Other Indemnification Procedures.

    

    7.1 Promptly
      after receipt by the Indemnitee of notice of the commencement of or the threat
      of commencement of any proceeding, the Indemnitee shall, if the Indemnitee
      believes that indemnification with respect thereto may be sought from the
      Company under this Agreement, notify the Company of the commencement or threat
      of commencement thereof.

    

    7.2 If,
      at
      the time of the receipt of a notice of the commencement of a proceeding pursuant
      to Section 7.1 hereof, the Company has D&O Insurance in effect, the Company
      shall give prompt notice of the commencement of such proceeding to the insurers
      in accordance with the procedures set forth in the respective policies. The
      Company shall thereafter take all necessary or desirable action to cause such
      insurers to pay, on behalf of the Indemnitee, all amounts payable as a result
      of
      such proceeding in accordance with the terms of such D&O Insurance
      policies.

    

    7.3 In
      the
      event the Company shall be obligated to advance the expenses for any proceeding
      against the Indemnitee, the Company, if appropriate, shall be entitled to assume
      the defense of such proceeding, with counsel approved by the Indemnitee (which
      approval shall not be unreasonably withheld), upon the delivery to the
      Indemnitee of written notice of its election to do so. After delivery of such
      notice, approval of such counsel by the Indemnitee and the retention of such
      counsel by the Company, the Company will not be liable to the Indemnitee under
      this Agreement for any fees of counsel subsequently incurred by the Indemnitee
      with respect to the same proceeding, provided that: (a) the Indemnitee shall
      have the right to employ his own counsel in any such proceeding at the
      Indemnitee’s expense; (b) the Indemnitee shall have the right to employ his own
      counsel in connection with any such proceeding, at the expense of the Company,
      if such counsel serves in a review, observer, advice and counseling capacity
      and
      does not otherwise materially control or participate in the defense of such
      proceeding; and (c) if (i) the employment of counsel by the Indemnitee has
      been
      previously authorized by the Company, (ii) the Indemnitee shall have reasonably
      concluded that there may be a conflict of interest between the Company and
      the
      Indemnitee in the conduct of any such defense or (iii) the Company shall not,
      in
      fact, have employed counsel to assume the defense of such proceeding, then
      the
      fees and expenses of the Indemnitee’s counsel shall be at the expense of the
      Company.

     

    
      
        
        

      

      
        5

        
          

        

      

      
        
        

      

    

    

    8. Determination
      of Right to Indemnification.

    

    8.1 To
      the
      extent the Indemnitee has been successful on the merits or otherwise in defense
      of any proceeding referred to in Section 4.1 or 4.2 of this Agreement or in
      the
      defense of any claim, issue or matter described therein, the Company shall
      indemnify the Indemnitee against expenses actually and reasonably incurred
      by
      him in connection with the investigation, defense or appeal of such proceeding,
      or such claim, issue or matter, as the case may be.

    

    8.2 In
      the
      event that Section 8.1 is inapplicable, or does not apply to the entire
      proceeding, the Company shall nonetheless indemnify the Indemnitee unless the
      Company shall prove by clear and convincing evidence to a forum listed in
      Section 8.3 below that the Indemnitee has not met the applicable standard of
      conduct required to entitle the Indemnitee to such indemnification.

    

    8.3 The
      Indemnitee shall be entitled to select the forum in which the validity of the
      Company’s claim under Section 8.2 hereof that the Indemnitee is not entitled to
      indemnification will be heard from among the following:

    

    (a) a
      quorum
      of the Board consisting of directors who are not parties to the proceeding
      for
      which indemnification is being sought;

    

    (b) the
      stockholders of the Company, provided however that the Indemnitee can select
      a
      forum consisting of the stockholders of the Company only with the approval
      of
      the Company;

    

    (c) legal
      counsel mutually agreed upon by the Indemnitee and the Board, which counsel
      shall make such determination in a written opinion;

    

    (d) a
      panel
      of three arbitrators, one of whom is selected by the Company, another of whom
      is
      selected by the Indemnitee and the last of whom is selected by the first two
      arbitrators so selected; or

    

    (e) the
      Court
      of Chancery of Delaware or other court having jurisdiction of subject matter
      and
      the parties.

    

    8.4 As
      soon
      as practicable, and in no event later than thirty (30) days after the forum
      has
      been selected pursuant to Section 8.3 above, the Company shall, at its own
      expense, submit to the selected forum its claim that the Indemnitee is not
      entitled to indemnification, and the Company shall act in the utmost good faith
      to assure the Indemnitee a complete opportunity to defend against such
      claim.

    

    8.5 If
      the
      forum selected in accordance with Section 8.3 hereof is not a court, then after
      the final decision of such forum is rendered, the Company or the Indemnitee
      shall have the right to apply to the Court of Chancery of Delaware, the court
      in
      which the proceeding giving rise to the Indemnitee’s claim for indemnification
      is or was pending or any other court having jurisdiction of subject matter
      and
      the parties, for the purpose of appealing the decision of such forum, provided
      that such right is executed within sixty (60) days after the final decision
      of
      such forum is rendered. If the forum selected in accordance with Section 8.3
      hereof is a court, then the rights of the Company or the Indemnitee to appeal
      any decision of such court shall be governed by the applicable laws and rules
      governing appeals of the decision of such court.

     

    
      
        
        

      

      
        6

        
          

        

      

      
        
        

      

    

    

    8.6 Notwithstanding
      any other provision in this Agreement to the contrary, the Company shall
      indemnify the Indemnitee against all expenses incurred by the Indemnitee in
      connection with any hearing or proceeding under this Section 8 involving the
      Indemnitee and against all expenses incurred by the Indemnitee in connection
      with any other proceeding between the Company and the Indemnitee involving
      the
      interpretation or enforcement of the rights of the Indemnitee under this
      Agreement unless a court of competent jurisdiction finds that each of the
      material claims and/or defenses of the Indemnitee in any such proceeding was
      frivolous or not made in good faith.

    

    9. Exceptions.
      Any
      other provision herein to the contrary notwithstanding, the Company shall not
      be
      obligated pursuant to the terms of this Agreement:

    

    9.1 Claims
      Initiated by Indemnitee.
      To
      indemnify or advance expenses to the Indemnitee with respect to proceedings
      or
      claims initiated or brought voluntarily by the Indemnitee and not by way of
      defense, except with respect to proceedings specifically authorized by the
      Board
      or brought to establish or enforce a right to indemnification and/or advancement
      of expenses arising under this Agreement, the charter documents of the Company
      or any subsidiary or any statute or law or otherwise, but such indemnification
      or advancement of expenses may be provided by the Company in specific cases
      if
      the Board finds it to be appropriate; or

    

    9.2 Unauthorized
      Settlements.
      To
      indemnify the Indemnitee hereunder for any amounts paid in settlement of a
      proceeding unless the Company consents in advance in writing to such settlement,
      which consent shall not be unreasonably withheld; or

    

    9.3 Securities
      Law Actions.
      To
      indemnify the Indemnitee on account of any suit in which judgment is rendered
      against the Indemnitee for an accounting of profits made from the purchase
      or
      sale by the Indemnitee of securities of the Company pursuant to the provisions
      of Section l6(b) of the Securities Exchange Act of 1934 and amendments thereto
      or similar provisions of any federal, state or local statutory law;
      or

    

    9.4 Unlawful
      Indemnification.
      To
      indemnify the Indemnitee if a final decision by a court having jurisdiction
      in
      the matter, in a judgment not subject to appeal, shall determine that such
      indemnification is not lawful. In this respect, the Company and the Indemnitee
      have been advised that the Securities and Exchange Commission takes the position
      that indemnification for liabilities arising under the federal securities laws
      is against public policy and is, therefore, unenforceable and that claims for
      indemnification should be submitted to appropriate courts for
      adjudication.

     

    
      
        
        

      

      
        7

        
          

        

      

      
        
        

      

    

     

    10. Non-Exclusivity.
      The
      provisions for indemnification and advancement of expenses set forth in this
      Agreement shall not be deemed exclusive of any other rights which the Indemnitee
      may have under any provision of law, the Company’s Certificate of Incorporation
      or Bylaws, the vote of the Company’s stockholders or disinterested directors,
      other agreements or otherwise, both as to action in the Indemnitee’s official
      capacity and to action in another capacity while occupying his position as
      an
      agent of the Company, and the Indemnitee’s rights hereunder shall continue after
      the Indemnitee has ceased acting as an agent of the Company and shall inure
      to
      the benefit of the heirs, executors and administrators of the
      Indemnitee.

    

    11. General
      Provisions.

    

    11.1 Interpretation
      of Agreement.
      It is
      understood that the parties hereto intend this Agreement to be interpreted
      and
      enforced so as to provide indemnification and advancement of expenses to the
      Indemnitee to the fullest extent now or hereafter permitted by law, except
      as
      expressly limited herein.

    

    11.2 Severability.
      If any
      provision or provisions of this Agreement shall be held to be invalid, illegal
      or unenforceable for any reason whatsoever, then:

    

    (a) the
      validity, legality and enforceability of the remaining provisions of this
      Agreement (including, without limitation, all portions of any paragraphs of
      this
      Agreement containing any such provision held to be invalid, illegal or
      unenforceable that are not themselves invalid, illegal or unenforceable) shall
      not in any way be affected or impaired thereby; and 

    

    (b) to
      the
      fullest extent possible, the provisions of this Agreement (including, without
      limitation, all portions of any paragraphs of this Agreement containing any
      such
      provision held to be invalid, illegal or unenforceable, that are not themselves
      invalid, illegal or unenforceable) shall be construed so as to give effect
      to
      the intent manifested by the provision held invalid, illegal or unenforceable
      and to give effect to Section 11.1 hereof.

    

    11.3 Modification
      and Waiver.
      No
      supplement, modification or amendment of this Agreement shall be binding unless
      executed in writing by both of the parties hereto. No waiver of any of the
      provisions of this Agreement shall be deemed or shall constitute a waiver of
      any
      other provision hereof (whether or not similar), nor shall such waiver
      constitute a continuing waiver.

    

    11.4 Subrogation.
      In the
      event of full payment under this Agreement, the Company shall be subrogated
      to
      the extent of such payment to all of the rights of recovery of the Indemnitee,
      who shall execute all documents required and shall do all acts that may be
      necessary or desirable to secure such rights and to enable the Company
      effectively to bring suit to enforce such rights.

    

    
      
         

      

      
        8

        
          

        

      

      
         

      

    

    11.5 Counterparts.
      This
      Agreement may be executed in one or more counterparts, which shall together
      constitute one agreement.

    

    11.6 Successors
      and Assigns.
      The
      terms of this Agreement shall bind, and shall inure to the benefit of, the
      successors and assigns of the parties hereto.

    

    11.7 Notice.
      All
      notices, requests, demands and other communications under this Agreement shall
      be in writing and shall be deemed duly given: (a) if delivered by hand and
      signed for by the party addressee; or (b) if mailed by certified or registered
      mail, with postage prepaid, on the third business day after the mailing date.
      Addresses for notices to either party are as shown on the signature page of
      this
      Agreement or as subsequently modified by written notice.

    

    11.8 Governing
      Law.
      This
      Agreement shall be governed exclusively by and construed according to the laws
      of the State of Delaware, as applied to contracts between Delaware residents
      entered into and to be performed entirely within Delaware.

    

    11.9 Consent
      to Jurisdiction.
      The
      Company and the Indemnitee each hereby irrevocably consent to the jurisdiction
      of the courts of the State of Delaware for all purposes in connection with
      any
      action or proceeding, which arises out of or relates to this
      Agreement.

    

    11.10 Attorneys’
      Fees.
      In the
      event Indemnitee is required to bring any action to enforce rights under this
      Agreement (including, without limitation, the payment or reimbursement of
      expenses of any proceeding described in Section 4), the Indemnitee shall be
      entitled to all reasonable fees and expenses in bringing and pursuing such
      action, unless a court of competent jurisdiction finds each of the material
      claims of the Indemnitee in any such action was frivolous and not made in good
      faith.

     

    IN
      WITNESS WHEREOF, the parties hereto have entered into this Agreement effective
      as of the date first written above.

     

    
      
        	
                CAPE
                  COASTAL TRADING CORPORATION  

              	 	 INDEMNITEE
	 	 	 
	____________________________	 	 ____________________________
	
                By:
                  [name]      

              	 	
                [name
                  of Indemnitee]

              
	Title:
                [title]	 	
                            

              
	 	 	 
	Date:
                ____________________________	 	Date:____________________________
	
                Address:   
                  Cape
                  Coastal Trading Corporation

                8550
                  West Bryn Mawr

                Suite
                  200

                Chicago,
                  IL 60631

                   

              	 	
                Address:_________________________

                _________________________

                
                  _________________________
       

              
	
                        

              	 	
                 

              

      

    

     

     

    
      
        
        

      

      
        9[LOGO]

                                                               December 31, 2005
Mr. Jonathan Doctor
Chief Executive Officer and President
PracticeXpert, Inc.
23975 Park Sorrento Drive
Suite 110
Calabasas, California 91302

Dear Mr. Doctor:

The purpose of this letter is to set forth the agreement by and between
Transcend Services, Inc., a Delaware corporation ("Transcend"), and
PracticeXpert, Inc., a Nevada corporation ("PXpert"), regarding the provision of
medical transcription services to current customers of PXpert after December 31,
2005, as more fully described below (the "Agreement").

PXpert, through its wholly-owned subsidiary, PracticeXpert of Texas, Inc., a
Texas corporation ("PXTX"), currently provides medical transcription services to
various entities (each a "Qualified Customer") under written and/or verbal terms
and conditions (the "Service Contracts") for fees (the "Service Fees") payable
in cash at specified times (the "Business").

PXpert, through PXTX, employs medical transcriptionists (the "Employee
Transcriptionists") and engages independent contractors (the "IC
Transcriptionists") to perform medical transcription services for the Qualified
Customers. In addition, PXpert, through PXTX, employs certain other management,
supervisory, quality assurance, technical and administrative personnel (the
"Infrastructure Employees") and utilizes various systems (each a "System") in
the operation of the Business.

The following information is set forth in Exhibit I for each Qualified Customer:

      1.    The name, address and contact person;

      2.    A description of the Service Contract, if any;

      3.    A designation of the applicable System; and

      4.    The approximate current amount of Service Fee payable during a
            month.

The following human resource information regarding the Business is set forth in
Exhibit II:

<PAGE>

      1.    A list of current Employee Transcriptionists along with a
            description of the compensation program for each Employee
            Transcriptionist;

      2.    A list of current IC Transcriptionists along with a description of
            the compensation program for each IC Transcriptionist; and

      3.    A list of current Infrastructure Employees along with a description
            of the compensation program for each Infrastructure Employee.

Subject to the terms and conditions herein provided, the parties agree as
follows:

      1.    PXpert agrees to sell, transfer and assign to Transcend, and
            Transcend agrees to acquire and purchase from PXpert the Business on
            the terms and conditions described below.

      2.    Transcend agrees to offer employment to all of the Employee
            Transcriptionists set forth in Exhibit II.

      3.    Transcend agrees to offer to engage all of the IC Transcriptionists
            set forth in Exhibit II.

      4.    Transcend agrees to offer employment to the following Infrastructure
            Employees set forth in Exhibit II:

            a.    Kabina Campbell;

            b.    Valerie Bryant;

            c.    Crista Brann

            d.    Darla Anderson;

            e.    Michelle Gilbank; and

            f.    Joy Sheklow.

      5.    Transcend agrees to retain the services of Michael Gale [and perhaps
            others] on a fee-for-service basis at the compensation rate
            presented in Exhibit II for a mutually agreeable period of not less
            than two weeks (i.e., through January 15, 2006), but not longer than
            three months (i.e., through March 31, 2006).

      6.    Transcend agrees to extend an offer not later than January 7, 2006
            to each Qualified Customer to perform medical transcription services
            for each Qualified Customer under similar terms and conditions as
            the applicable Service Contract and to transition each Qualified
            Customer who is willing to transition from the System to the
            appropriate Transcend system in a coordinated effort with PXpert
            that shall commence as early as January 3, 2006 and shall be
            completed as soon as practical, but, in any event, not later than
            March 31, 2006. Until such time as a Qualified Customer either
            elects not to be served by Transcend or is transitioned to a
            Transcend system, but, in any event, not later than March 31, 2006,
            Transcend shall provide transcription services to the Qualified
            Customers utilizing Transcend's human resources, some of which would
            have been obtained from PXpert as discussed above, and the Systems.
            Transcend shall have no obligation to provide medical transcription
            services to Qualified Customers that decline Transcend's offer to
            provide medical transcription services to them on one of Transcend's
            systems. Qualified Customers that decline Transcend's offer to
            provide medical transcription services to them will be notified by
            Transcend to find an alternative provider of medical transcription
            services as soon as possible,

                                  2
<PAGE>

            but not later than two weeks after they either decline or are not
            responsive to the deadline for response in Transcend's offer.

As consideration for the acquisition of the Business as described above, and
subject to the additional terms and conditions described below, Transcend agrees
to pay a purchase price to PXpert for the Business of up to Five Hundred
Thousand Dollars ($500,000) (the "Purchase Price"). The Purchase Price shall be
payable as follows: (1) a non-refundable advance (the "Advance") against future
Earn-outs in the amount of Forty Thousand Dollars ($40,000) by wire transfer of
immediately available funds in cash at Closing; and (2) the remainder (hereafter
referred to as an "Earn-out"), if any, on a quarterly basis within 30 days after
each calendar quarter for a period of three years and 45 days from the Closing
at the rate of 50% (the "Earn-out Factor") of the cash profits (the "Cash
Profits") of the Business from Qualified Customers only in excess of the
Advance. The cash profits received by Transcend during the quarterly period
immediately preceding the then-current calendar quarter shall be determined
using the mutually agreed-upon methodology specified by way of a quarterly
Earn-out Report, as formatted in Exhibit III.

To help ensure that the payment terms of the Purchase Price, as illustrated in
the Earn-out Report in Exhibit III, are clearly understood by both parties to
the Agreement, the following provisions related to the Earn-out Report are
hereby included in the Agreement:

      1.    Only the amount of cash received by Transcend from the Qualified
            Customers during a calendar quarter, not the amount billed by
            Transcend to the Qualified Customers during a calendar quarter,
            qualifies for inclusion in the Earn-out Report for the applicable
            calendar quarter.

      2.    Further, PXpert shall not receive credit in the Earn-out Report for
            any incremental cash that Transcend receives from non-qualified
            customers (the "Non-Qualified Customers") as a result of Transcend's
            sales efforts to the Qualified Customers. For example, if PXpert
            performed medical transcription services for the radiology
            department of a Qualified Customer and Transcend sold medical
            transcription services to the cardiology department of the Qualified
            Customer, then the cardiology department is deemed a Non-Qualified
            Customer, and the cash received from the cardiology department would
            not qualify for inclusion in the Earn-out Report. Similarly, cash
            received by Transcend for additional medical transcription services
            performed by Transcend for other entities, branches or facilities
            within the Qualified Customer would be deemed Non-Qualified
            Customers and would not qualify for inclusion in the Earn-out
            Report. On the other hand, if a Qualified Customer currently splits
            its overflow transcription work between PXpert and one or more other
            vendor(s) and Transcend subsequently was awarded all of the overflow
            work for said Qualified Customer, then the cash received by
            Transcend from the incremental overflow work previously performed by
            a third party vendor would qualify for inclusion in the Earn-out
            Report. Further, if a Qualified Customer's volume of medical
            transcription increased as the sole result of the internal growth of
            the Qualified Customer's patient volume, then cash received by
            Transcend for such incremental

                                       3
<PAGE>

            medical transcription work during a calendar quarter qualifies for
            inclusion in the Earn-out Report for the applicable quarter.

      3.    The expenses deducted from the cash receipts included in the
            Earn-out Report for

            a calendar quarter are accrual-based direct expenses attributable to
            the Qualified Customers, as reflected in Transcend's financial
            statements and determined in accordance with generally accepted
            accounting principles consistently applied, not the cash expended by
            Transcend for direct expenses related to the Qualified Customers
            during the applicable quarter. Direct expenses shall include only
            the following: (i) payroll, payroll taxes, employee benefits,
            telecommunication expenses and other direct expenses for the
            Employee Transcriptionists; (ii) fees payable to the IC
            Transcriptionists; (iii) payroll, payroll taxes, employee benefits
            and other direct expenses for the Infrastructure Employees for the
            portion of their time spent serving the Qualified Customers; (iv)
            production management specifically identifiable with the Qualified
            Customers; (v) customer service specifically identifiable with the
            Qualified Customers; (vi) technical support for production
            operations specifically identifiable with the Qualified Customers;
            (vii) speech recognition expense specifically identifiable with the
            Qualified Customers; (viii) depreciation and amortization related to
            production operations specifically identifiable with the Qualified
            Customers; and (ix) any other specifically identifiable direct
            expense attributable to the Qualified Customers. Such direct
            expenses shall not include an allocation of Transcend's general and
            administrative overhead expenses. At the same time that Transcend
            provides the Earn-out Report, Transcend shall provide a copy of its
            financial statements for the Qualified Customers for a calendar
            quarter to PXpert in support of the expenses shown in the Earn-out
            Report for the applicable quarter. The Chief Financial Officer or
            Chief Accounting Officer of Transcend shall certify said financial
            statements as being complete and accurate. In addition, Transcend
            shall provide supporting information for said financial statements
            to PXpert within two weeks of receiving a written request from the
            Chief Financial Officer of PXpert.

      4.    Transcend and PXpert agree that the Cash Profit shown in the
            Earn-out Report for

            a calendar quarter shall be based upon the cash received by
            Transcend from Qualified Customers during the applicable quarter,
            not the revenue billed by Transcend to Qualified Customers during
            the applicable quarter, less accrual- based expenses reflected in
            Transcend's financial statements for the Qualified Customers for the
            applicable quarter, not the cash expended by Transcend for expenses
            related to the Qualified Customers during the applicable quarter.

      5.    Transcend acknowledges that the Advance paid to PXpert at Closing
            shall be non- refundable.

      6.    PXpert acknowledges that no additional monies are due and payable to
            PXpert unless and until the Earn-out Factor multiplied by the
            cumulative Cash Profits, if any, exceeds Forty Thousand Dollars
            ($40,000). While the maximum Purchase Price under the Agreement is
            Five Hundred Thousand Dollars ($500,000), it is possible that the
            Purchase Price might not exceed the amount of the Advance.

                                        4
<PAGE>

Other than the Business and the Qualified Customers, Transcend is not acquiring
any other asset of PXpert or assuming any liabilities whatsoever of PXpert under
the Agreement.

Transcend and PXpert each agree not to solicit the other party's employees or
customers for a period of five years after the Closing without the prior written
approval of the other party. Further, PXpert agrees not to compete with
Transcend in the medical transcription service business for a period of five
years after Closing.

Transcend and PXpert further agree to negotiate in good faith to market and sell
the other party's services for a period of three years from the date of the
Agreement under mutually agreeable terms and conditions to be included in a
separate cross-selling agreement that the parties hereto expect to execute on or
before or shortly after Closing.

Subject to the satisfaction of the conditions stated in this paragraph, the
closing of the transactions contemplated by this Agreement (the "Closing") shall
take place at Transcend's offices at 11:59:59 p.m E.S.T. on December 31, 2005
(the "Closing"). The Closing is subject to (1) Transcend and PXpert developing a
mutually agreeable post-Closing transition plan with respect to the Business and
each Qualified Customer; (2) Transcend closing a new, near-final financing
facility that is required because Transcend's current financing facility
precludes additional acquisitions by Transcend at this time; and (3) approval by
the Board of Directors of both Transcend and PXpert. If by the close of business
on January 31, 2006 the Closing has not occurred, then any party hereto may
thereafter terminate this Agreement by written notice to such effect to the
other party hereto; provided, however, that any termination pursuant to this
paragraph shall not relieve any party hereto who was responsible for the Closing
having not occurred of any liability for (x) such party's willful breach of the
provisions of this Agreement or (y) the failure of such party to perform its
obligations under this Agreement on such date, if all of the conditions to such
party's obligations set forth in this paragraph have been satisfied or waived in
writing by the other party.

Any payment received from a Qualified Customer by Transcend that is attributable
to accounts receivable for services rendered by PXpert shall be remitted by
Transcend to PXpert. Any payment received from a Qualified Customer by PXpert
that is attributable to accounts receivable for services rendered by Transcend
shall be remitted by PXpert to Transcend. For the first three months after the
Closing, PXpert and Transcend shall settle all amounts payable pursuant to this
paragraph on a monthly basis, with payment to be made within five days after the
end of each month.

Transcend and PXpert each agree, to the extent allowed under governing law, to
indemnify and hold the other party harmless from any claim, demand, suit, loss
or liability, including reasonable expenses, such as attorney's fees, related
thereto, which the indemnified party may sustain as a result of the indemnifying
party's breach of its duties to the indemnifying party under the Agreement. As a
condition precedent to asserting a right of indemnity, the party seeking
indemnification shall have given the indemnifying party timely written notice of
the assertion of the claim to which the right of indemnification is claimed to
exist.

                                        5
<PAGE>

Notwithstanding anything to the contrary set forth in this Agreement, an
indemnifying party hereunder shall have no obligation to indemnify a party
entitled to indemnification hereunder unless and until the aggregate amount of
any and all losses of such indemnification claims made by a party entitled to
indemnification hereunder exceeds Ten Thousand Dollars ($10,000) (the "Minimum
Aggregate Liability Amount"), after which time indemnification claims may be
made for amounts above and below the Minimum Aggregate Liability Amount.

The Agreement sets forth the entire understanding of the parties relating to the
subject matter hereof and supersedes and cancels any prior communications,
understandings and agreements with regard thereto. The Agreement cannot be
assigned, modified or amended, and none of its provisions shall be waived,
except by a prior written agreement executed by both parties hereto.

The Agreement shall be governed by and construed in accordance with the laws of
the State of Georgia, without regard to its choice of law principles. In the
event that a dispute related to the Agreement arises between the parties hereto
(a "Dispute"), the parties hereto agree to first attempt to settle each Dispute
through good faith negotiations. If any Dispute is not resolved through good
faith negotiations within 30 days, then upon written demand by either party, the
parties hereto agree to submit the Dispute to binding arbitration before a
single mutually agreeable arbitrator under the then-current rules of the
American Arbitration Association. Each party shall bear its own expenses related
to the arbitration. The parties agree to share equally the cost of the
arbitrator. The decision of the arbitrator regarding the Dispute is final and
binding on each party hereto.

If any term, condition or provision contained in the Agreement is held by a
court of competent jurisdiction or other authority to be invalid, void,
unenforceable or against its regulatory policy, the remainder of the terms,
conditions and provisions contained in the Agreement shall remain in full force
and effect and shall in no way be affected, impaired or invalidated.

If the above and foregoing Agreement, including the Exhibits attached hereto,
completely and accurately describe the terms and conditions of our agreement,
please acknowledge PXpert's acceptance of this Agreement by signing in the space
designated below and returning a signed copy of the Agreement to me for
Transcend's records. I am enclosing two copies of the Agreement signed by me and
a prepaid, addressed FedEx return envelope for your convenience. The other
signed copy of the Agreement is for your records.

                                        6
<PAGE>

Transcend looks forward to a mutually rewarding, long-term business relationship
with PracticeXpert. Thank you for your efforts and the efforts of your team in
working with Transcend to develop this relationship and the Agreement.

Sincerely,

Larry G. Gerdes
Chief Executive Officer and President

Accepted on Behalf of PracticeXpert, Inc. Effective on December 31, 2005:

/s/ Jonathan Doctor
Jonathan Doctor
Chief Executive Officer and President

                                        7

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