Document:

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                                                                   EXHIBIT 10.15

PLEASE NOTE THAT WE HAVE REQUESTED  CONFIDENTIAL  TREATMENT FOR CERTAIN PORTIONS
OF THIS EXHIBIT,  WHICH PORTIONS HAVE BEEN OMITTED AND FILED SEPARATELY WITH THE
SECURITIES  AND  EXCHANGE  COMMISSION  PURSUANT TO RULE 24b-2 OF THE  SECURITIES
EXCHANGE ACT OF 1934,  AS AMENDED.  A [*]  INDICATES  THE PLACES IN THIS EXHIBIT
WHERE MATERIAL HAS BEEN OMITTED.

    Sara Lee Foods                  Phone 513.936.2000
    10151 Carver Road
    Cincinnati, OH 45242-4719

    May 22, 2002

    Mr. Ethan Hokit
    Military Resale Group, Inc.
    2517 Durango Drive
    Colorado Springs, CO 80910

    Re:  MILITARY DISTRIBUTION AGREEMENT
         -------------------------------

    Dear Mr. Hokit:

    This letter will serve as your company's  distribution agreement with us. If
    it is acceptable,  please sign arid date it where indicated below and return
    it to me. The extra copy is for your records.

         1.  DESIGNATION  AS  DISTRIBUTOR.  Your  company is hereby  designated.
subject to the following terms and conditions,  as our exclusive non-distributor
to solicit  orders for and distribute our products under the labels set forth in
Exhibit A. attached hereto and made a part hereof (the "Products") solely to the
military  commissaries set forth in Exhibit A. (the "Customers").  Modifications
to the list of Products and  Customers may be made from time to time as mutually
agreed upon by both of us.

         2. ACCEPTANCE;  GENERAL  RESPONSIBILITIES  AND DUTIES. Your company any
hereby accepts such  designation and further  represents and warrants to as that
it is  experienced in the military  commissary  distribution  business,  that it
possesses  and will  continue to possess  during the term  hereof the  requisite
knowledge,  facilities and staff to enable it to comply with such guidelines and
to  fulfill  all its  obligations  hereunder,  and that the  performance  of its
obligations  hereunder  win not  require  it to  incur  any  additional  capital
expenditures.  Your  company  covenants  and agrees that at all times daring the
tern, or thin  agreement,  it will (i) maintain,  at its expense,  all licenses.

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permits,  insurance  and consents  required to conduct its business and to carry
out  its  obligations  hereunder,  (ii)  comply  with  all of our  policies  and
procedures  made  known to it in  writing  from time to time and to not make any
guaranties  or  warranties  with  respect  to  the  Products  other  than  those
prescribed  by u.s.  (iii) keep us informed of any change in its  management  or
ownership,  and (iv) conduct its business in its own name, in an ethical manner,
in full  compliance with all applicable  foreign and United States laws,  rules,
ordinances,  regulations  and orders.  including the federal Trade  Commission's
guidelines, the Packers and Stockyards Act and the laws regulating merchandising
and sale of good in bulk. It is further  understood and agreed that your company
will at all times  during the term of this  agreement  maintain an  inventory of
Products  adequate to permit the prompt  filling of all orders for Products from
the Customers that may be reasonably  anticipated and that all in vestments made
by your company in the performance of its obligations  hereunder will be made at
its own risk and not in reliance upon the  expectation of  continuation  of this
agreement.

         3. TERM. Your company's designation as our exclusive distributor of the
Products to the Customers will be for a period of one (1) year.  commencing June
10, 2002 and ending June 28, 2003 (the "Initial  Term").  and thereafter wilt be
renewed for  consecutive  one (1) year  periods  (each such 1 year period  being
referred to herein as a "Renewal Period"),  unless earlier  terminated  pursuant
hereto.

         4. ORDERS. Unless otherwise approved by us, we will not accept an order
from your company that is less than 2500 pounds (based on cube adjusted weight -
CAW).  All orders must be forwarded to us in writing,  by facsimile,  electronic
data  interchange.  or be placed  orally,  followed by written  confirmation  if
requested by us, addressed as follows,

                                       Sara Lee Foods - U.S..
                                       10151 Carver Road
                                       Cincinnati, OH 45242
                                       Attn.:  Treavor Smith
                                       Telephone No. 513-936-2439
                                       Facsimile No. 866-891-0627

and will be subject to our normal credit approval process.  We reserve the right
to  reject  any order for any  reason  or for no  reason,  and will use our best
efforts to fill orders which we accept.  However, we will not be responsible for
any order that is not filled due to a strike,  labor dispute.  accident,  act of
God,  scarcity  of raw  materials  or other  causes  beyond  our  control  which
interferes  with our ability to produce and supply the Products.  In such event,
we reserve the right to (i)  postpone  the  delivery  date(s) of your  company's
orders,  (ii) allocate  available  quantities of the Products as we, in our sole
discretion,  believe  reasonable under the circumstances  amongst our customers,
including your company.  or (iii) cancel your company's  orders of the Products,
in whole or in part,  all without any obligation or liability to your company or
its  Customers.  We also  reserve  the right,  at any time or times,  to suspend
performance of any order or require payment in cash,  security or other adequate
assurance satisfactory to us when, in our sole opinion, your company's financial
condition or other grounds for insecurity warrant such action.

         5. SALES  TERMS.  All orders  placed by your company will be subject to
the prices and other terms and conditions of sale, including any allowances,  in
effect on the date they are  accepted  by us. The  prices  charged by us for the

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Products and our terms and  conditions  of sale may be changed by us at any time
on written notice to your company, and may vary as to Product sold and Customer.
The prices  charged by us for the Products  will include all  applicable  United
States sales taxes. Our warranty and indemnification  obligation with respect to
the  Products is set forth at Exhibit B attached  hereto and made a part hereof.
This  agreement,  including  the  exhibits  hereto,  is the sole  and  exclusive
statement of our understanding with respect to your company's designation as our
exclusive distributor of the Products to the Customers notwithstanding any terms
and  conditions  that may be contained in any purchase  order or other  document
received from your company.  No additional terms and conditions proposed by your
company,  either  orally or in  writing.  will  become a part of this  agreement
unless they are expressly agreed to in writing by us.

         6. PAYMENT TERMS. Your company's payments for Product purchases will be
due  within  [*] days  ([*])  after the date we  deliver  the  Product to you as
evidenced  by the date which  appears  on the  delivery  receipt  signed by your
company and should be  remitted  to us at the address set forth in our  invoice.
All invoices  not paid by their due date may be assessed a late payment  service
charge of eighteen  percent (18%) per annum or the maximum allowed by applicable
law,  whichever  is lower.  In the event a suit for the  collection  of past due
invoices is  instituted  by us, we will be  entitled  to recover any  reasonable
attorneys fees, disbursements and court costs we incur with respect thereto from
your company.

         7.  SHIPPING  TERMS.  All Products  produced and supplied by us to your
company  will be  shipped  F.O.B.  - your  dock.  Risk of loss or  damage to the
Products  while in transit  from us to your  company  will be borne by us.  Each
shipment will be accompanied  by a delivery  receipt and the count and/or weight
reflected on such receipt will be  conclusive  unless we are notified in writing
within forty-eight (48) hours following delivery of a discrepancy.

         8. CUSTOMER  ORDERS,  DRAYAGE  SERVICES AND FEES.  Upon your  company's
receipt  of an  order  for  the  Products  from  a  Customer  or  an  authorized
representative  thereof,  your company  agrees to (i) promptly  fill such order,
(ii) deliver the Product a covered thereby to the Customer within the time frame
set forth, therein, time being of the essence for purposes thereof, (iii) obtain
a signed copy of the delivery receipt  accompanying  each such delivery from the
Customer  acknowledging  its receipt and acceptance of such  Products,  and (iv)
provide us with a copy of such  receipt(s)  along with a statement  showing your
company's cost for the Products  covered  thereby and the Drayage Fee associated
therewith (as such term is hereinafter defined). Upon our receipt of a statement
and the supporting delivery receipt(s), we will issue an invoice to the Customer
for the Products  delivered and will be responsible  for all costs of collection
associated  therewith.  In consideration for the foregoing drayage services,  we
will reimburse your company,  within, fifteen (15) days following our receipt of
a statement and the supporting delivery receipt(s), for the cost of the Products
delivered  in  connection  with the orders  filled by your  company and pay your
company the Drayage Fees associated  therewith.  For purposes hereof,  the count
and weight  reflected  on each  delivery  receipt  will be  conclusive  unless a
notation is made  thereon by the Customer at the time of receipt or your company

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is notified by the Customer within  forty-eight (48) hours following delivery of
a  discrepancy.  Risk of loss or damage to the  Products  while in Iran sit from
your company to a Customer will be borne by your company.  For purposes  hereof,
the  drayage fee  payable to your  company  for the storage and  delivery of the
Products  to the  Customers  will be equal to the rate(s) set forth on Exhibit C
attached  hereto  and  made a part  hereof  for each  pound  or ease of  Product
delivered by your company to the Customers (the "Drayage Fee"). It is recognized
and understood that the Drayage Fee may be changed from time to time as mutually
agreed  upon by both of us, and may vary as to Product  sold and  Customer.  The
Drayage  Fee paid on any  products  added to the list of  Products  set forth on
Exhibit A hereto will be paid at a rate mutually agreed upon by both of us. Your
company  will not be  reimbursed  for the cost of any  Products  delivered  to a
Customer nor will any Drayage Fees be paid on any orders  filled by your company
pursuant  here to  involving  a dispute  as to  payment  until  such time as the
dispute has been resolved to our satisfaction, and in no event will your company
be reimbursed for Products delivered to a Customer nor will Drayage Fees be paid
with  respect  to any  order,  including  any order  involving  a dispute  as to
payment,  more than twelve (12) months after the date your  company  filled such
order.  If any Products  (other than  non-conforming  or  out-of-date  Products)
delivered to a Customer  that are invoiced by us for which your company has been
reimbursed or has been paid Drayage Fees are subsequently returned by a Customer
to your company,  the amount which your company was reimbursed for such Products
together with the Drayage Fees associated therewith may be set-off by us against
any amounts due your company hereunder.  In the event a negative balance results
from any such set-off, your company will be liable to us for the negative amount
until it is fully paid,  and will remit such  negative  amount to us within five
(5) days following its receipt of notice thereof from us.

         9. NON-CONFORMING  PRODUCT. Your company agrees to inspect the Products
upon  receipt and to notify us in writing  within seven (7) days  following  the
date of receipt of any non-conforming Product. Any non-conforming Product may be
returned to us, at your company's  risk and expense,  for full credit or refund,
as the case may be, or may. at our option,  be replaced with conforming  Product
within a reasonable period of time. Any non-conforming  Product bearing our name
and/or  trademark  may  not be  disposed  of by  your  company  (other  than  by
destruction)  without our prior  written  consent.  The  foregoing  will be your
company's sole and cite exclusive  remedy for any  non-conforming  Product,  and
will be  conditioned  upon the proper  storage,  handling and  inspection of the
Product by your company.

         10. PRODUCT RECALL. In the event of any corrective  action,  withdrawal
or recall with  respect to the  Products  (collectively  referred to herein as a
"Recall"),  your company  agrees to assist and cooperate with us in all respects
in  connection  therewith,  including,  but  not  limited  to,  assisting  us in
developing  a strategy  for such Recall and working  with us and any  applicable
governmental  agency in monitoring  the Recall and in preparing  and  furnishing
such  reports,  records or other  information  as may be necessary in connection
therewith.

         11. TRADEMARKS. It is understood that our tradename and trademarks, and
the label-s. logos and designs associated there-with,  are owned by us, and that
no grant of any license or right to use such name, marks, labels, logos, designs
or any copyrights or other proprietary right or interest  (collectively referred
to  hereinafter as the  "Trademarks")  is made to your company by virtue of this
agreement.  Your company hereby acknowledges the validity and ownership by us of
the trademarks,  and the goodwill associated therewith,  and agrees that it will
not contest or question the validity and ownership thereof. Your company further
acknowledges  that  the  acceptance  and  maintenance  of our  tradename  by our

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customers  is  of  paramount  importance  to  us,  and  accordingly,  agrees  to
immediately  inform us of any  unauthorized  use of the  Trademarks  of which it
becomes  aware and to not take any  action or permit any action to be taken that
will  impair  our rights in and to the  Trademarks  or the  goodwill  associated
therewith.  Upon the expiration or termination of this agreement for any reason.
your  company  will  immediately  discontinue  its  use  of  the  trademarks  as
authorized pursuant hereto.

         12. CONFIDENTIAL  INFORMATION.  During the term of this agreement, your
company  will  receive,  have  access  to or  learn  of  documents  records  and
information that is of a confidential and proprietary  nature to us,  including,
but not limited to, our  customers,  marketing and  promotional  plans,  product
formulas, pricing and general policies and procedures, all of which would not be
available to it were it not for the relationship created by this agreement. Your
company hereby  acknowledges  and agrees that such  information is not generally
known to the trade, is of a confidential and proprietary nature, and to preserve
our  goodwill  must be kept  confidential  and  used  only in  carrying  out its
obligations hereunder and that it will not he disclosed or made available to any
third party without our prior written consent. Upon our request at any time, and
upon the  expiration  or  termination  of this  agreement  for any reason,  your
company, agrees to promptly return to us all such information, and any copies or
reproductions  thereof and to make no further use of it. Any of the  information
which becomes known to the public through no fault of your company, is disclosed
to your  company  without  our  consent  by a third  party  who does not have an
obligation to keep it confidential, or which your company has knowledge of prior
to our  disclosure as evidenced by dated and written  material  lawfully in your
company's  possession will not he considered  confidential  for purposes of this
agreement.

         13. INDEMNIFICATION.  Your company will indemnify,  defend and hold us,
our share holders directors,  officers,  employees,  agents and representatives,
and each of  them,  harmless  from  and  against  any and all  claims,  demands,
damages,  liabilities,  losses,  actions,  suits,  fines,  penalties,  costs and
expenses,  including,  but  not  limited  to.  reasonable  attorneys'  fees  and
disbursements (collectively referred to hereinafter as "Damages"), whether known
or unknown. foreseen or unforeseen, actual or contingent, direct or indirect, or
consequential,  incurred  by us or  such  persons,  which  arise  out  of or are
otherwise  attributable  to (i) a breach by your company of any of its promises,
covenants, agreements, representations, warren and obligations contained herein,
(ii)  any  act  or  failure  to  act  by  your  company.   or   employees,   age
representatives,  distributors or other persons acting on your company a behalf,
whether or not related to your company,  in the  performance  of your  company's
obligations  under this  agreement,  including.  but not limited to, any actions
which your company or such persons take that are not properly  authorized  by us
pursuant  hereto,  or  (iii)  the use and  consumption  of the  Products  by the
Customers or any other person.  including any illness, injury or death resulting
therefrom,  unless  the  liability  for  such  Damages  is  caused  by our  sole
negligence or the sole negligence of our employees,  agents or  representatives,
including,  but not limited to, the improper  production,  handling,  storage or
distribution of the Products.

         14. INSURANCE.  Your company agrees to maintain, at its expense, at all
times during the term of this agreement  commercial general liability  insurance
coverage,  including products and contractual  liability  insurance with limited
form vend ors  coverage,  with  limits of at least  $5,000,000  combined  single
limit, and will provide us, prior to the commencement of this agreement,  with a
certificate of insurance from a financially sound insurance  company  acceptable

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to us evidencing  such  coverage,  which names tins an additional  insured under
your  company's  policy or policies  and  provides  for at least sixty (60) days
prior written notice to us of any cancellation or material  modification of such
policy or policies.

         15. EARLY TERMINATION.  This agreement may be terminated by us. for any
reason or for no reason,  on thirty (30) days prior written notice. In addition,
this agreement may be immediately terminated.  at our option, in the event that:
(i) your  company  fails to fulfill  any of its payment  obligations  under this
agreement  and such  failure is not cured  within ten (10) days  following  your
receipt of written  notice from us of such  failure,  (ii) your company fails to
fulfill any of its other  obligations  under this  agreement and such failure is
not cured within thirty (30) days  following your receipt of written notice from
us of  such  failure,  (iii)  your  company  ceases  or  suspends  its  business
operations or voluntarily abandons the distributor  relationship  established by
this  agreement,  (iv) your company becomes or is declared  insolvent,  makes an
assignment or other  arrangement  for the benefit of creditors,  consents to the
appointment of a receiver, trustee or liquidator of any or all of its assets, is
adjudicated  bankrupt or seeks relief  under any  applicable  bankruptcy  law or
statute.  (v) your company is convicted of a criminal or civil offense  directly
related to its  business,  or (vi) your company  takes any action or permits any
action to be taken which materially  impairs our rights in and to the Trademarks
or the goodwill associated therewith.

         16. EFFECT OF TERMINATION.  Upon  termination of this agreement for any
reason,  your company will remain  liable for any amounts due and owing to us at
such time for  purchases of the Products and for any other amounts due and owing
us at  such  time,  and  all  continuing  obligations  hereunder  will  continue
notwithstanding   such   termination.   including,   but  not  limited  to,  the
indemnification and confidentiality  obligations set forth in Sections 12 and 13
hereof. Except for any reimbursement for the cost of the Products delivered to a
Customer and any Drayage Fees due your company  hereunder,  no remuneration will
be paid your company on account of its termination under this agreement. In such
event,  any Product bearing  trademarks may only be disposed of by your company,
consistent with our past pricing practices  hereunder,  through such channels of
distribution and such class of customers as are approved by us.

         17.  AUDITS.  Your  company  will at all times  during the term of this
agreement  maintain  full and  accurate  books and  records in  accordance  with
generally accepted accounting  practices showing your company's purchases of the
Products from us and the delivery thereof by your company to Customers  pursuant
hereto,  and will furnish  periodic reports with respect thereto in such form as
may be reasonably  specified by us. At our request.  your company will afford us
or our outside auditors a reasonable opportunity,  no more often than once every
three (3) months,  during your  company's  normal  business  hours,  on at least
forty-eight (48) hours prior notice, to conduct an examination of such books and
records and the inventory of Products relating to this agreement in order for us
to  satisfy  ourselves  as to your  company  compliance  with the  terms of this
agreement.

         18. WAIVER OF CONSEQUENTIAL  DAMAGES.  In no event will we be liable to
your company for any special, incidental or consequential damages resulting from
or relating to Products  produced and supplied by us to your company  under this
agreement,   including,   without   limitation,   any  lost  profits,   business

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interruption  or any claim or demand  again at your  company by any third  party
relating  to any  non-conforming  Product,  even if we have been  advised of the
possibility of such damages.

         19. FORCE MAJUERE. In the event a strike, labor dispute,  accident, act
of Cod,  scarcity of raw materials or other cause beyond our control  interferes
with our ability to produce and supply the  Products for a period of ninety (90)
or more days,  we reserve the right to  terminate  this  agreement,  without any
obligation or liability to your company.

         20. INDEPENDENT  CONTRACTOR.  Your company will at all times during the
term of this agreement be and remain an independent  contractor of ours,  solely
responsible  for the  manner  in,  and the  form  by,  which  it  performs  this
agreement.  In no event  will the  relationship  created  by this  agreement  be
construed  as  creating  a joint  venture  or  partnership  between  us and your
company.  Your company  will at all times  during the term of this  agreement be
responsible  for its costs and expenses,  and the withholding and payment of any
applicable  taxes.  Your company will not have,  and will not hold itself out as
having,  any right,  power or authority  to create any  contract or  obligation,
either express or implied, on behalf of, or in the name of, or binding upon, us,
our parent,  if any, and any of our or our parent's  subsidiaries or affiliates.
Under no circumstances will any employees, agents, representatives, distributors
or other persons acting on your company's behalf, whether or not related to your
company,  be considered to be acting on our brims 1 54 and we will not be liable
or otherwise accountable for any obligations incurred by your company through or
as a result  of your  company's  appointment  of,  and/or  dealings  with,  such
employees, agents, representatives, distributors or other persons.

         21. NOTICES.  Any notice,  consent or other  communication  required or
permitted  to be given  under  this  agreement  must be in  writing  and must be
delivered personally,  or be sent by facsimile or overnight express courier with
a confirmable means of delivery, or by certified mail, return receipt requested,
postage prepaid, addressed in our case to:

                                      Sara Lee Foods-U.S.
                                      10151 Carver Road
                                      Cincinnati, OH 452-42
                                      Attn.: Director of Sales Operations
                                      Facsimile No. 513-936-2480

          and in your company's  case to you at the address set forth above,  or
          the following facsimile number:

         22.  SEVERABILITY.  If any  provision  of this  agreement is held to be
invalid, unenforceable or in conflict with any law governing the terms hereof in
any respect,  such provision will be carried out and enforced only to the extent
to which it shall be valid,  enforceable  and not in conflict with such law, and
any such  invalidity,  unenforceability  or  conflict  will not affect any other
provisions of this agreement.

         23.  ASSIGNMENT.  Your company hereby  acknowledges that the duties and
obligations   to  he  performed  by  it  hereunder   are  unique  and  personal.
Accordingly,  no right or  interest  under this  agreement  may be  assigned  or
transferred by your company  without our prior written  consent.  Any attempt by
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your company to make any such disposition of this agreement or any of the rights
granted  hereunder  without our prior  written  consent  will be void and may be
treated as grounds for termination of this agreement.

         24. BENEFIT.  This agreement will be binding upon and will inure to the
benefit of the parties hereto,  their successors and permitted assigns.  Nothing
herein is intended to create any rights with  respect to any party other than us
and your  company  nor  shall  this  agreement  be  construed  as a  third-party
beneficiary contract.

         25. MODIFICATION:  WAIVER. This agreement n-lay not be modified, or any
provision  hereof  waived,  without the prior  written  consent of an authorized
officer or  representative  of both of us. No party's act, conduct or failure to
act will constitute a waiver of any provision of this agreement.

         26. ENTIRE AGREEMENT.  This letter, including the exhibits hereto, sets
forth our entire understanding with respect to your company's designation as our
exclusive distributor for those Products and Customers set forth in the exhibits
hereto, and supercedes any prior understanding,  whether written or oral, we may
have had.

         27.  GOVERNING  LAW VENUE.  Except as may otherwise be provided by law,
this agreement will be governed by and construed in accordance with the laws and
decisions of the State of Ohio, as applied to agreements  entered into and fully
performed  within such state,  We both agree and consent 10 the  jurisdiction of
the federal and state courts, as appropriate,  sitting in Hamilton County, State
of  Ohio,  for  the  adjudication  of any  disputes,  controversies,  claims  or
differences  arising out of or in connection  with this  agreement,  and further
agree that any legal action  relating  thereto n-may not be brought  unless such
action  is  commenced   within  one  (1)  year  after  the  date  such  dispute,
controversy, claim or difference first arises.

         28. HEADINGS. The sections and other headings and captions contained in
this  agreement  arc-- for  reference  purposes  only and shall not  affect  the
meaning or interpretation of this agreement.  If any conflict exists between the
headings and the contents of a provision, the contents shall prevail.

If you have any  questions  regarding  any of the above terms,  please give me a
call. We look forward to working with you.

Sincerely,

Sara Lee Foods - U.S.

/s/ Ed Smith

C. Edwin Smith
Vice President -- Sales
<PAGE>

Military Resale Group, Inc.

Accepted By:   /S/ ETHAN D. HOKIT
            ----------------------

Title:   PRESIDENT
         -------------------------
Date:    MAY 30TH, 2002
         -------------------------

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                                                                Exhibit A

                         PRODUCTS, LABELS AND CUSTOMERS

LABELS                                 PRODUCTS
------                                 --------

All Authorized Hillshire Farm & Kahn's Branded Products

CUSTOMERS
---------

ELLSWORTH AFB
PETERSON AFB
USAF ACADEMY
BUCKLEY
FT. CARSON
F.E. WARREN A.F.B.

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                                                                    Exhibit B

                 FOOD AND DRUG ACT WARRANTY AND INDEMNIFICATION

In consideration of the purchases from Sara Lee Foods - U.S., a division of Sara
Lee  Corporation  ("Seller"),  by Military Resale Group,  Inc.  ("Distributor"),
Seller hereby represents, warrants and guarantees that all food products and all
food packaging and labeling  materials  (collectively,  the "Products") sold to,
constituting  or being a part of any shipment or other delivery now or hereafter
made by  Seller  to or on the order of  Distributor  shall,  at the time of such
shipment or delivery:  (i) be manufactured in accordance with good manufacturing
practices and any  specifications  for the Products  provided by  Distributor to
Seller; (ii.) not be adulterated or misbranded within the meaning of the Federal
Food, fling and Cosmetic Act (the "Act"),  as amended and including its food and
color  additive  amendments,  or within the meaning of any  applicable  state or
local  law  in  which  the  definitions  of  adulteration  and  misbranding  are
substantially  the same as those  contained in the Act, as the Act and such laws
are  constituted  and effective at the time of such shipment or delivery;  (iii)
not be articles which may not, under the provisions of Section 404 or 505 of the
Act, be introduced into interstate commerce; and (iv) not be in violation of the
requirements  imposed ~ Seller by the  California  Safe Drinking Water and Toxic
Enforcement  Act of 1986  ("California  Proposition  65") and any other state or
local laws imposing  requirements on Seller which are  substantially the same as
California Proposition 65.

Seller hereby agrees to indemnify,  defend and hold Distributor.  its directors,
officers,  employees and agents.  harmless from and against any and all actions,
claims,  proceedings,  suits, fines, penalties,  damages,  liabilities,  losses,
costs and expenses  (including  reasonable  attorneys'  fees and  disbursements)
(collectively,  the "Damages"). paid or incurred by Distributor or such persons,
arising out of or  incidental to the use and/or  consumption  of the Products by
Distributor or Distributor's  customers,  including,  but not limited to. bodily
injury to any person (including death) and property damage,  provided,  however,
that such  Damages  result  from or are  caused  by the  breach by Seller of the
foregoing  warranties.  Seller  shall not be liable to  Distributor  under  this
indemnification  for any Damages to the extent that such Damages  result from or
are caused by (i) the negligence of  Distributor,  its employees,  agents or any
third  party,  including,  but not limited to, the improper  handling,  storage,
preparation  or  distribution  of the  Products,  (ii) any  further  processing,
repackaging  or  relabeling  of  the  Products  performed  by  Distributor,  its
employees,  agents or any third  party,  under  conditions  or in  packaging  or
labeling not furnished or approved by Seller which are riot in  conformity  with
the  requirements  of the Act, or (iii) the use by Seller in connection with the
manufacture of the Products of any label designed and/or provided by Distributor
which is not in conformity with the requirements of the Act. In addition, Seller
shall not be liable to Distributor for any damages under this indemnification to
the extent that (i)  Distributor  fails to notify  Seller of any action,  claim,
proceeding or suit which is or could be covered by this indemnification promptly
after Distributor  receives notice thereof.,  such that Seller's defense thereof
is prejudiced thereby, or (ii) Distributor fails to cooperate with Seller in the
investigation and defense of any such action, claim, proceeding or suit.

This guaranty replaces any guaranty previously provided by Seller to Distributor
and shall  continue in effect and be binding  upon  Seller  with  respect to all
Products  shipped or  delivered  by Seller to  Distributor  prior the receipt by
Distributor of written notice of revocation thereof.

<PAGE>

                                                                       Exhibit C

                                  DRAYAGE FEES

[*] CENTS PER POUND

<PAGE><PAGE>
                                                                    EXHIBIT 10.1

                               MAC WORLDWIDE, INC.

                             2001 STOCK OPTION PLAN

                              ADOPTED JUNE 15, 2001

     1.     PURPOSE OF THE PLAN.  The MAC Worldwide, Inc. 2001 Stock Option Plan
            -------------------
(the  "Plan")  is  intended to advance the interests of MAC Worldwide, Inc. (the
"Company")  by  inducing  individuals,  and  eligible  entities  (as hereinafter
provided)  of  outstanding  ability  and  potential  to join and remain with, or
provide  consulting  or  advisory  services  to, the Company, by encouraging and
enabling eligible employees, non-employee Directors, consultants and advisors to
acquire proprietary interests in the Company, and by providing the participating
employees,  non-employee  Directors, consultants and advisors with an additional
incentive  to  promote  the  success  of  the  Company.  This is accomplished by
providing for the granting of "Options", which term as used herein includes both
"Incentive  Stock  Options"  and  "Nonstatutory  Stock  Options" (as hereinafter
defined)  to  employees,  non-employee  Directors,  consultants  and  advisors.

     2.     ADMINISTRATION.  The  Plan  shall  be  administered  by the Board of
            --------------
Directors  of  the  Company  (the  "Board  of Directors") or by a committee (the
"Committee")  chosen  by  the Board of Directors.  Except as herein specifically
provided,  the  interpretation and construction by the Board of Directors or the
Committee  of  any provision of the Plan or of any Option granted under it shall
be final and conclusive.  The receipt of Options by Directors, or any members of
the  Committee,  shall not preclude their vote on any matters in connection with
the  administration  or  interpretation  of  the  Plan.

     3.     SHARES  SUBJECT  TO  THE PLAN.  The stock subject to Options granted
            -----------------------------
under  the  Plan  shall be shares of the Company's Common Stock, par value $.001
per  share  (the "Common Stock"), whether authorized but unissued or held in the
Company's  treasury,  or  shares  purchased  from stockholders expressly for use
under  the  Plan.  The  maximum  number  of  shares of Common Stock which may be
issued  pursuant  to  Options  granted  under  the  Plan shall not exceed in the
aggregate  five  hundred  thousand  (500,000) shares, plus such number of Common
Stock  shares  issuable  upon  the  exercise  of  Reload Options (as hereinafter
defined)  granted  under  the Plan, subject to adjustment in accordance with the
provisions  of Section 13 hereof.  The Company shall at all times while the Plan
is  in force reserve such number of shares of Common Stock as will be sufficient
to  satisfy  the requirements of all outstanding Options granted under the Plan.
In the event any Option granted under the Plan shall expire or terminate for any
reason without having been exercised in full or shall cease for any reason to be
exercisable  in  whole or in part, the un-purchased shares subject thereto shall
again  be  available  for  Options  under  the  Plan.

     4.     PARTICIPATION.  The  class  of  individual  or  entity that shall be
            -------------
eligible  to  receive  Options  under  the  Plan  shall  be  (a) with respect to
Incentive  Stock Options described in Section 6 hereof, all employees (including
officers)  of  either  the Company or any subsidiary corporation of the Company,
and  (b)  with  respect  to  Nonstatutory  Stock  Options described in Section 7
hereof,  all  employees  (including  officers) and non-employee Directors of, or
consultants and advisors to, either the Company or any subsidiary corporation of
the  Company;  provided,  however,  that Nonstatutory Stock Options shall not be
granted  to any such consultants and advisors unless (i) bona fide services have
                                                         ---- ----
been  or are to be rendered by such consultant or advisor and (ii) such services
are  not in connection with the offer or sale of securities in a capital raising
transaction.   For purposes of the Plan, for an entity to be an eligible entity,
it  must  be included in the definition of "employee" for purposes of a Form S-8

<PAGE>
Registration  Statement  filed under the Securities Act of 1933, as amended (the
"Act").  The  Board  of  Directors or the Committee, in its sole discretion, but
subject  to  the  provisions  of  the  Plan,  shall  determine the employees and
non-employee  Directors of, and the consultants and advisors to, the Company and
its  subsidiary corporations to whom Options shall be granted, and the number of
shares  to  be  covered  by  each  Option, taking into account the nature of the
employment or services rendered by the individuals or entities being considered,
their  annual  compensation,  their  present  and potential contributions to the
success  of the Company, and such other factors as the Board of Directors or the
Committee  may  deem  relevant.

     5.     STOCK OPTION AGREEMENT.  Each Option granted under the Plan shall be
            ----------------------
authorized by the Board of Directors or the Committee, and shall be evidenced by
a  Stock  Option  Agreement  which  shall  be executed by the Company and by the
individual or entity to whom such Option is granted.  The Stock Option Agreement
shall  specify  the  number  of shares of Common Stock as to which any Option is
granted, the period during which the Option is exercisable, the option price per
share  thereof,  and  such other terms and provisions not inconsistent with this
Plan.

     6.     INCENTIVE  STOCK  OPTIONS.  The  Board of Directors or the Committee
            -------------------------
may  grant  Options  under  the  Plan,  which  Options  are intended to meet the
requirements  of  Section  422  of the Internal Revenue Code of 1986, as amended
(the  "Code"),  and  which are subject to the following terms and conditions and
any  other terms and conditions as may at any time be required by Section 422 of
the  Code  (referred  to  herein  as  an  "Incentive  Stock  Option"):

     (a)  No  Incentive  Stock Option shall be granted to individuals other than
employees  of  the  Company  or  of  a  subsidiary  corporation  of the Company.

     (b)  Each  Incentive  Stock  Option under the Plan must be granted prior to
the date which is ten (10) years from the date the Plan initially was adopted by
the  Board  of  Directors  of  the  Company.

     (c)  The  option  price  of  the  shares  of  Common  Stock  subject to any
Incentive  Stock  Option  shall  not  be  less than the fair market value of the
Common  Stock  at  the  time  such  Incentive Stock Option is granted; provided,
however,  if  an Incentive Stock Option is granted to an individual who owns, at
the  time  the Incentive Stock Option is granted, more than ten percent (10%) of
the  total  combined voting power of all classes of stock of the Company or of a
parent or subsidiary corporation of the Company (a "Principal Stockholder"), the
option  price  of  the  shares subject to the Incentive Stock Option shall be at
least  one  hundred  ten  percent  (110%) of the fair market value of the Common
Stock  at  the  time  the  Incentive  Stock  Option  is  granted.

     (d)  No  Incentive Stock Option granted under the Plan shall be exercisable
after  the expiration of ten (10) years from the date of its grant.  However, if
an  Incentive Stock Option is granted to a Principal Stockholder, such Incentive
Stock  Option  shall  not  be exercisable after the expiration of five (5) years
from the date of its grant.  Every Incentive Stock Option granted under the Plan
shall  be  subject  to  earlier  termination as expressly provided in Section 12
hereof.

     (e)  For  purposes of determining stock ownership under this Section 6, the
attribution  rules  of  Section  424(d)  of  the  Code  shall  apply.

<PAGE>

     (f)  For  purposes  of  the  Plan, and except as otherwise provided herein,
fair  market  value  shall  be  determined  by  the  Board  of  Directors or the
Committee.  If  the  Common Stock is listed on a national securities exchange or
traded  on  the  over-the-counter market, fair market value shall be the closing
selling  price or, if not available, the closing bid price or, if not available,
the  high  bid  price  of  the  Common  Stock quoted on such exchange, or on the
over-the-counter  market as reported by The Nasdaq Stock Market ("Nasdaq") or if
the Common Stock is not listed on Nasdaq, then by the National Quotation Bureau,
Incorporated,  as  the  case may be, on the day immediately preceding the day on
which the Option is granted or exercised, as the case may be, or, if there is no
selling  or  bid price on that day, the closing selling price, closing bid price
or  high  bid price on the most recent day which precedes that day and for which
such  prices  are  available.

     7.     NONSTATUTORY STOCK OPTIONS.  The Board of Directors or the Committee
            --------------------------
may grant Options under the Plan which are not intended to meet the requirements
of  Section  422  of the Code, as well as Options which are intended to meet the
requirements of Section 422 of the Code but the terms of which provide that they
will  not  be  treated  as  Incentive  Stock  Options  (referred  to herein as a
"Nonstatutory  Stock  Options").  Nonstatutory  Stock  Options  which  are  not
intended  to meet those requirements shall be subject to the following terms and
conditions:

          (a)  A  Nonstatutory  Stock Option may be granted to any individual or
     entity  eligible  to  receive  an Option under the Plan pursuant to Section
     4(b)  hereof.

          (b)  The  option  price  of  the  shares  of Common Stock subject to a
     Nonstatutory  Stock Option shall be determined by the Board of Directors or
     the  Committee,  in  its  sole  discretion, at the time of the grant of the
     Nonstatutory Stock Option; provided, however, the option price shall not be
     less  than  85%  of the fair market value of a share of Common Stock on the
     date  of  grant. For purposes of this Section 7(b), fair market value shall
     mean,  if the Common Stock is publicly traded, the closing trading price on
     the  day  preceding  the  date  of  the  grant.

          (c)  A Nonstatutory Stock Option granted under the Plan may be of such
     duration  as shall be determined by the Board of Directors or the Committee
     (subject  to  earlier  termination  as  expressly  provided  in  Section 11
     hereof).

     8.     RELOAD  FEATURE.  The  Board of Directors or the Committee may grant
            ---------------
Options  with  a  reload  feature.  A  reload  feature shall only apply when the
option  price  is  paid  by  delivery  of  Common Stock (as set forth in Section
13(b)(ii)).  The  Stock  Option  Agreement for the Options containing the reload
feature  shall  provide  that the Option holder shall receive, contemporaneously
with  the  payment of the option price in shares of Common Stock, a reload stock
option  (the  "Reload Option") to purchase that number of shares of Common Stock
equal  to  the  sum of (i) the number of shares of Common Stock used to exercise
the  Option,  and (ii) with respect to Nonstatutory Stock Options, the number of
shares  of Common Stock used to satisfy any tax withholding requirement incident
to  the  exercise  of  such  Nonstatutory  Stock  Option.  The terms of the Plan
applicable  to  the Option shall be equally applicable to the Reload Option with
the  following  exceptions:  (i)  the  option  price  per  share of Common Stock
deliverable  upon the exercise of the Reload Option, (A) in the case of a Reload
Option  which  is  an  Incentive  Stock  Option  being  granted  to  a Principal
Stockholder, shall be one hundred ten percent (110%) of the fair market value of

<PAGE>
a share of Common Stock on the date of grant of the Reload Option and (B) in the
case  of  a  Reload Option which is an Incentive Stock Option being granted to a
person  other  than  a  Principal Stockholder or is a Nonstatutory Stock Option,
shall  be  the fair market value of a share of Common Stock on the date of grant
of  the  Reload Option; and (ii) the term of the Reload Option shall be equal to
the  remaining  option term of the Option (including a Reload Option) which gave
rise  to  the  Reload  Option.  The  Reload  Option  shall  be  evidenced  by an
appropriate  amendment  to  the Stock Option Agreement for the Option which gave
rise  to  the  Reload  Option.  In  the  event  the  exercise price of an Option
containing  a reload feature is paid by check and not in shares of Common Stock,
the  reload  feature  shall  have  no application with respect to such exercise.

     9.     RIGHTS  OF  OPTION  HOLDERS.  The holder of any Option granted under
            ---------------------------
the  Plan  shall  have  none  of the rights of a stockholder with respect to the
stock  covered  by  his Option until such stock shall be transferred to him upon
the  exercise  of  his  Option.

     10.     ALTERNATE  STOCK  APPRECIATION  RIGHTS.
             --------------------------------------

     (a)  Concurrently  with,  or  subsequent  to,  the  award  of any Option to
purchase  one  or  more  shares  of  Common Stock, the Board of Directors or the
Committee may, in its sole discretion, subject to the provisions of the Plan and
such  other  terms and conditions as the Board of Directors or the Committee may
prescribe,  award  to  the  optionee  with respect to each share of Common Stock
covered  by an Option ("Related Option"), a related alternate stock appreciation
right  ("SAR"),  permitting  the  optionee  to  be  paid the appreciation on the
Related  Option  in  lieu of exercising the Related Option.  An SAR granted with
respect  to  an Incentive Stock Option must be granted together with the Related
Option.  An  SAR  granted  with  respect  to  a Nonstatutory Stock Option may be
granted  together  with,  or  subsequent  to,  the grant of such Related Option.

     (b)  Each  SAR  granted  under the Plan shall be authorized by the Board of
Directors  or  the  Committee,  and shall be evidenced by an SAR Agreement which
shall  be  executed  by the Company and by the individual or entity to whom such
SAR is granted.  The SAR Agreement shall specify the period during which the SAR
is  exercisable,  and  such other terms and provisions not inconsistent with the
Plan.

     (c)  An  SAR  may  be  exercised only if and to the extent that its Related
Option  is  eligible to be exercised on the date of exercise of the SAR.  To the
extent  that  a holder of an SAR has a current right to exercise, the SAR may be
exercised  from time to time by delivery by the holder thereof to the Company at
its principal office (attention: Secretary) of a written notice of the number of
shares  with  respect  to  which  it  is  being exercised.  Such notice shall be
accompanied by the agreements evidencing the SAR and the Related Option.  In the
event the SAR shall not be exercised in full, the Secretary of the Company shall
endorse  or  cause  to  be  endorsed on the SAR Agreement and the Related Option
Agreement  the  number  of  shares  which have been exercised thereunder and the
number  of  shares  that remain exercisable under the SAR and the Related Option
and  return  such  SAR  and  Related  Option  to  the  holder  thereof.

     (d)  The  amount of payment to which an optionee shall be entitled upon the
exercise of each SAR shall be equal to one hundred percent (100%) of the amount,
if  any,  by  which  the  fair  market  value  of a share of Common Stock on the
exercise  date  exceeds  the  exercise  price  per  share of the Related Option;
provided,  however,  the  Company may, in its sole discretion, withhold from any
such  cash  payment any amount necessary to satisfy the Company's obligation for
withholding  taxes  with  respect  to  such  payment.

     (e)  The  amount  payable by the Company to an optionee upon exercise of an
SAR  may,  in the sole determination of the Company, be paid in shares of Common
Stock, cash or a combination thereof, as set forth in the SAR Agreement.  In the

<PAGE>
case  of a payment in shares, the number of shares of Common Stock to be paid to
an  optionee  upon  such  optionee's  exercise  of an SAR shall be determined by
dividing  the  amount  of payment determined pursuant to Section 10(d) hereof by
the  fair  market  value of a share of Common Stock on the exercise date of such
SAR.  For  purposes  of  the Plan, the exercise date of an SAR shall be the date
the  Company  receives written notification from the optionee of the exercise of
the  SAR  in accordance with the provisions of Section 10(c) hereof.  As soon as
practicable after exercise, the Company shall either deliver to the optionee the
amount  of  cash  due  such  optionee  or a certificate or certificates for such
shares  of  Common  Stock.  All  such shares shall be issued with the rights and
restrictions  specified  herein.

     (f)  SARs  shall  terminate  or  expire upon the same conditions and in the
same  manner  as  the  Related  Options,  and as set forth in Section 12 hereof.

     (g)  The  exercise  of  any  SAR  shall  cancel  and terminate the right to
purchase  an  equal  number  of  shares  covered  by  the  Related  Option.

     (h)  Upon  the  exercise or termination of any Related Option, the SAR with
respect  to  such  Related Option shall terminate to the extent of the number of
shares  of  Common  Stock  as  to  which  the  Related  Option  was exercised or
terminated.

     (i)  An  SAR  granted pursuant to the Plan shall be exercisable only by the
optionee hereof during the optionee's lifetime and, subject to the provisions of
Section  10(f)  hereof.

     (j) An SAR granted pursuant to the Plan shall not be assigned, transferred,
pledged  or  hypothecated  in any way (whether by operation of law or otherwise)
and  shall  not  be  subject  to execution, attachment, or similar process.  Any
attempted  transfer,  assignment, pledge, hypothecation, or other disposition of
any SAR or of any rights granted thereunder contrary to the foregoing provisions
of  this Section 10(j), or the levy of any attachment or similar process upon an
SAR  or  such  rights,  shall  be  null  and  void.

     11.     TRANSFERABILITY.  No  Option  granted  under  the  Plan  shall  be
             ---------------
transferable  by  the individual or entity to whom it was granted otherwise than
by  will  or  the  laws of descent and distribution, and, during the lifetime of
such  individual, shall not be exercisable by any other person, but only by him.

     12.     TERMINATION  OF  EMPLOYMENT  OR  DEATH.
             --------------------------------------

     (a)  Subject  to the terms of the Stock Option Agreement, if the employment
of an employee by, or the services of a non-employee Director for, or consultant
or  advisor  to, the Company or a subsidiary corporation of the Company shall be
terminated  for  cause  or  voluntarily  by the employee, non-employee Director,
consultant  or  advisor, then his or its Option shall expire forthwith.  Subject
to  the  terms  of  the  Stock  Option  Agreement,  and  except  as  provided in
subsections (b) and (c) of this Section 12, if such employment or services shall
terminate  for  any  other reason, then such Option may be exercised at any time
within  three  (3)  months  after such termination, subject to the provisions of
subsection  (d)  of this Section 12. For purposes of the Plan, the retirement of
an  individual  either  pursuant  to a pension or retirement plan adopted by the
Company  or  at  the  normal retirement date prescribed from time to time by the
Company  shall be deemed to be termination of such individual's employment other
than  voluntarily  or  for  cause.  For  purposes  of  this  subsection  (a), an
employee,  non-employee Director, consultant or advisor who leaves the employ or

<PAGE>

services  of the Company to become an employee or non-employee Director of, or a
consultant  or  advisor  to,  a  subsidiary  corporation  of  the  Company  or a
corporation  (or  subsidiary or parent corporation of the corporation) which has
assumed  the  Option of the Company as a result of a corporate reorganization or
the  like shall not be considered to have terminated his employment or services.

     (b)  Subject  to  the terms of the Stock Option Agreement, if the holder of
an  Option  under  the  Plan  dies  (i) while employed by, or while serving as a
non-employee  Director  for  or  a  consultant  or  advisor to, the Company or a
subsidiary corporation of the Company, or (ii) within three (3) months after the
termination of his employment or services other than voluntarily by the employee
or  non-employee Director, consultant or advisor, or for cause, then such Option
may,  subject  to  the  provisions  of  subsection  (d)  of  this Section 12, be
exercised  by the estate of the employee or non-employee Director, consultant or
advisor,  or  by  a  person  who  acquired  the right to exercise such Option by
bequest  or  inheritance  or  by  reason  of  the  death  of  such  employee  or
non-employee  Director,  consultant  or  advisor at any time within one (1) year
after  such  death.

     (c)  Subject  to  the terms of the Stock Option Agreement, if the holder of
an  Option under the Plan ceases employment or services because of permanent and
total  disability  (within  the  meaning  of Section 22(e)(3) of the Code) while
employed  by,  or  while serving as a non-employee Director for or consultant or
advisor  to,  the  Company or a subsidiary corporation of the Company, then such
Option  may,  subject to the provisions of subsection (d) of this Section 12, be
exercised  at  any time within one (1) year after his termination of employment,
termination  of  Directorship or termination of consulting or advisory services,
as  the  case  may  be,  due  to  the  disability.

     (d)  An  Option  may not be exercised pursuant to this Section 12 except to
the  extent  that  the holder was entitled to exercise the Option at the time of
termination  of  employment,  termination  of  Directorship,  termination  of
consulting or advisory services, or death, and in any event may not be exercised
after  the  expiration  of  the  Option.

     (e)  For  purposes  of  this  Section 12, the employment relationship of an
employee  of  the  Company or of a subsidiary corporation of the Company will be
treated as continuing intact while he is on military or sick leave or other bona
fide  leave  of absence (such as temporary employment by the Government) if such
leave  does  not exceed ninety (90) days, or, if longer, so long as his right to
reemployment  is  guaranteed  either  by  statute  or  by  contract.

     13.     EXERCISE  OF  OPTIONS.
             ---------------------

     (a)  Unless  otherwise  provided  in the Stock Option Agreement, any Option
granted  under  the  Plan  shall be exercisable in whole at any time, or in part
from time to time, prior to expiration. The Board of Directors or the Committee,
in  its  absolute discretion, may provide in any Stock Option Agreement that the
exercise  of  any  Options  granted  under the Plan shall be subject (i) to such
condition  or  conditions  as  it  may  impose, including, but not limited to, a
condition  that  the  holder  thereof  remain  in  the  employ or service of, or
continue  to  provide  consulting  or  advisory  services  to,  the Company or a
subsidiary  corporation  of the Company for such period or periods from the date
of  grant  of  the  Option  as  the  Board of Directors or the Committee, in its
absolute  discretion,  shall  determine;  and (ii) to such limitations as it may
impose,  including,  but  not  limited  to, a limitation that the aggregate fair
market  value  of the Common Stock with respect to which Incentive Stock Options
are  exercisable  for  the  first  time by any employee during any calendar year
(under  all  plans  of  the  Company and its parent and subsidiary corporations)
shall  not  exceed one hundred thousand dollars ($100,000).  In addition, in the
event  that  under any Stock Option Agreement the aggregate fair market value of

<PAGE>

the  Common  Stock with respect to which Incentive Stock Options are exercisable
for  the first time by any employee during any calendar year (under all plans of
the  Company  and  its  parent  and subsidiary corporations) exceeds one hundred
thousand  dollars  ($100,000), the Board of Directors or the Committee may, when
shares  are  transferred  upon  exercise of such Options, designate those shares
which shall be treated as transferred upon exercise of an Incentive Stock Option
and  those  shares  which  shall  be  treated  as transferred upon exercise of a
Nonstatutory  Stock  Option.

     (b)  An Option granted under the Plan shall be exercised by the delivery by
the  holder  thereof  to  the  Company at its principal office (attention of the
Secretary)  of  written notice of the number of shares with respect to which the
Option is being exercised.  Such notice shall be accompanied, or followed within
ten  (10)  days of delivery thereof, by payment of the full option price of such
shares,  and payment of such option price shall be made by the holder's delivery
of  (i)  his check payable to the order of the Company, (ii) previously acquired
Common  Stock, the fair market value of which shall be determined as of the date
of  exercise,  (iii) by "cash-less" exercise, if cash-less exercise is otherwise
permitted by the Stock Option Agreement, or (iv) by the holder's delivery of any
combination  of  the  foregoing  (i),  (ii)  and  (iii).

     14.     ADJUSTMENT  UPON  CHANGE  IN  CAPITALIZATION.
             --------------------------------------------

     (a)  In the event that the outstanding Common Stock is hereafter changed by
reason  of  reorganization,  merger,  consolidation,  recapitalization,
reclassification,  stock  split-up,  combination of shares, reverse split, stock
dividend  or  the  like, an appropriate adjustment shall be made by the Board of
Directors or the Committee in the aggregate number of shares available under the
Plan,  in the number of shares and option price per share subject to outstanding
Options,  and  in  any  limitation  on  exerciseability  referred  to in Section
13(a)(ii)  hereof which is set forth in outstanding Incentive Stock Options.  If
the  Company  shall  be  reorganized,  consolidated,  or  merged  with  another
corporation,  the  holder  of  an  Option  shall be entitled to receive upon the
exercise  of  his Option the same number and kind of shares of stock or the same
amount  of  property,  cash  or  securities  as  he  would have been entitled to
receive  upon  the  happening  of  any  such  corporate event as if he had been,
immediately  prior  to such event, the holder of the number of shares covered by
his  Option; provided, however, that in such event the Board of Directors or the
Committee  shall  have  the  discretionary power to take any action necessary or
appropriate  to  prevent  any  Incentive Stock Option granted hereunder which is
intended to be an "incentive stock option" from being disqualified as such under
the  then  existing  provisions  of  the  Code  or any law amendatory thereof or
supplemental  thereto.

     (b)  Any  adjustment in the number of shares shall apply proportionately to
only the unexercised portion of the Option granted hereunder.  If fractions of a
share  would result from any such adjustment, the adjustment shall be revised to
the  next  lower  whole  number  of  shares.

     15.     FURTHER  CONDITIONS  OF  EXERCISE.
             ---------------------------------

     (a)  Unless  prior  to  the exercise of the Option the shares issuable upon
such  exercise  have been registered with the Securities and Exchange Commission
pursuant  to  the  Act,  the  notice  of  exercise  shall  be  accompanied  by a
representation or agreement of the person or estate exercising the Option to the
Company  to  the  effect  that  such  shares  are  being acquired for investment
purposes  and  not  with  a  view  to  the  distribution thereof, and such other
documentation  as  may  be  required  by  the  Company, unless in the opinion of
counsel  to  the  Company such representation, agreement or documentation is not
necessary  to  comply  with  such  Act.

<PAGE>

     (b)  The  Company  shall not be obligated to deliver any Common Stock until
it  has  been  listed  on each securities exchange or market on which the Common
Stock  may  then  be  listed  or  until  there  has  been qualification under or
compliance  with such federal or state laws, rules or regulations as the Company
may  deem  applicable.  The  Company shall use reasonable efforts to obtain such
listing,  qualification  and  compliance.

     16.     EFFECTIVENESS  OF THE PLAN.  The Plan shall become operative and in
             --------------------------
effect  on  such date as shall be fixed by the Board of Directors of the Company
in  its  sole  discretion  following  approval  by  vote  of  the holders of the
outstanding  voting  common  shares  of  the  Company.

     17.     TERMINATION,  MODIFICATION  AND  AMENDMENT.
             ------------------------------------------

     (a)  The  Plan  (but  not the Options or SARs granted pursuant to the Plan)
shall terminate on a date within ten (10) years from the date of its adoption by
the Board of Directors of the Company, or sooner as hereinafter provided, and no
Option  shall  be  granted  after  termination  of  the  Plan.

     (b)  The  Plan may from time to time be terminated, modified, or amended by
the  affirmative  vote of the holders of a majority of the outstanding shares of
capital  stock  of the Company present at a meeting of shareholders and entitled
to vote thereon (or, in the case of action by written consent, a majority of the
outstanding  shares  of  capital stock of the Company entitled to vote thereon).

     (c)  The  Board  of Directors may at any time, on or before the termination
date  referred  to  in Section 17(a) hereof, terminate the Plan, or from time to
time make such modifications or amendments to the Plan as it may deem advisable;
provided,  however,  that  the Board of Directors shall not, without approval by
the  affirmative  vote of the holders of a majority of the outstanding shares of
capital  stock  of the Company present at a meeting of shareholders and entitled
to vote thereon (or, in the case of action by written consent, a majority of the
outstanding  shares  of  capital stock of the Company entitled to vote thereon),
increase  (except as otherwise provided by Section 14 hereof) the maximum number
of  shares  as to which Incentive Stock Options may be granted hereunder, change
the  designation  of  the  employees  or  class of employees eligible to receive
Incentive  Stock  Options,  or  make  any  other  change which would prevent any
Incentive  Stock  Option granted hereunder which is intended to be an "incentive
stock  option"  from disqualifying as such under the then existing provisions of
the  Code  or  any  law  amendatory  thereof  or  supplemental  thereto.

     (d)  No  termination,  modification,  or amendment of the Plan may, without
the  consent  of  the  individual  or  entity to whom any Option shall have been
granted,  adversely  affect  the  rights  conferred  by  such  Option.

     18.     NOT  A CONTRACT OF EMPLOYMENT.  Nothing contained in the Plan or in
             -----------------------------
any  Stock  Option  Agreement executed pursuant hereto shall be deemed to confer
upon  any  individual or entity to whom an Option is or may be granted hereunder
any  right  to  remain  in  the employ or service of the Company or a subsidiary
corporation  of  the  Company  or  any  entitlement to any remuneration or other
benefit  pursuant  to  any  consulting  or  advisory  arrangement.

     19.     USE  OF PROCEEDS.  The proceeds from the sale of shares pursuant to
             ----------------
Options  granted  under  the Plan shall constitute general funds of the Company.

<PAGE>

     20.     INDEMNIFICATION OF BOARD OF DIRECTORS OR COMMITTEE.  In addition to
             --------------------------------------------------
such  other rights of indemnification as they may have, the members of the Board
of  Directors  or the Committee, as the case may be, shall be indemnified by the
Company  to  the  extent  permitted  under  applicable law against all costs and
expenses  reasonably  incurred  by  them in connection with any action, suit, or
proceeding  to  which they or any of them may be a party by reason of any action
taken  or  failure  to  act  under  or in connection with the Plan or any rights
granted thereunder and against all amounts paid by them in settlement thereof or
paid  by  them  in  satisfaction  of  a  judgment  of  any  such action, suit or
proceeding,  except  a  judgment  based  upon  a finding of bad faith.  Upon the
institution  of  any  such action, suit, or proceeding, the member or members of
the  Board  of  Directors or the Committee, as the case may be, shall notify the
Company  in writing, giving the Company an opportunity at its own cost to defend
the  same  before  such member or members undertake to defend the same on his or
their  own  behalf.

     21.     DEFINITIONS.  For  purposes  of  the  Plan,  the  terms  "parent
             -----------
corporation"  and  "subsidiary corporation" shall have the meanings set forth in
Sections  424(e)  and  424(f) of the Code, respectively, and the masculine shall
include  the  feminine  and  the  neuter  as  the  context  requires.

     22.     GOVERNING  LAW.  The  Plan  shall be governed by, and all questions
             --------------
arising  hereunder shall be determined in accordance with, the laws of the State
of  Delaware.

<PAGE>

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