Document:

EXHIBIT 10.1

                                CLOSING AGREEMENT

This  CLOSING  AGREEMENT  is  made  this  2nd  day of August, 2001, by and among
Keystone  Akron,  Inc.,  an  Ohio corporation ("Seller"), Pick Ups Plus, Inc., a
Delaware corporation ("Buyer"), John Fitzgerald and Robert White (Fitzgerald and
White  collectively,  the  "Guarantors").

     WHEREAS,  Buyer  and  Seller  have entered into a certain Offer to Purchase
dated  July  6,  2001  as  amended (the "Purchase Agreement") whereby Buyer has
agreed  to  purchase  substantially all of the assets of Seller as more fully
set forth  therein;  and

     WHERE,  pursuant  to the Purchase Agreement, Buyer was to deliver to Seller
at closing of the transactions contemplated thereby (the "Closing") a promissory
note  in  the face amount of $44,000 and $104,000 in cash less the amount of any
earnest  money  deposit  held  in  escrow;  and

 WHEREAS,Seller  is currently subject to a Citation and Notification of Penalty
(the "OSHA Citation") from the US Department of Labor attached hereto as
Exhibit A  and  incorporated  herein  by  reference;  and

     WHEREAS,  the parties have agreed to reduce the cash payment due at closing
to  $50,000  plus  the  amount  of  any  earnest money deposit in exchange for a
promissory  note  guaranteed by the Guarantors which shall be due and payable at
such  time  as  the  abatement  required  by  the  OSHA  Citation  is  complete.

NOW  THEREFORE,  the  parties  hereto  agree  as  follows:

1. Payment of purchase price. At Closing the purchase price set forth in section
1.2 of the Purchase Agreement shall be paid, and such Section is hereby amended,
as  follows:

     A.  The  Sales  Price  set  forth in Section 1.2 (a) shall remain the same;

     B.  The  Buyer  shall  make  a  cash down payment, in immediately available
funds,  of  $65,000 at Closing, which shall consist of the $15,000 earnest money
deposit currently held pursuant to Section 1.03 of the Purchase Agreement, and a
$50,000  cash  payment  by  Buyer.

     C. Buyer shall deliver to Seller a promissory note (the "Original Note") in
the  principal  amount  of  $44,000 payable in 11 monthly installments of $4,000
each,  beginning  on  September  1, 2001, and continuing on the same day of each
month  thereafter  until paid in full. The Original Note shall bear no interest.

     D.  Buyer shall deliver to Seller a promissory note (the "New Note") in the
principal  amount of $39,000 payable on the terms set forth herein. The New Note
shall  be  executed  by  the  Guarantors  as  co-makers  of  such  note.

     E.  The  New  Note  and the Original Note shall be guaranteed by a Security
Agreement  granting  to  Seller a security interest in the assets of Buyer and a
purchase  money  security  interest in the assets of Buyer purchased pursuant to
the  Purchase  Agreement.

     F.  To  the  extent  that  the  terms  of  the  Purchase  Agreement are not
inconsistent  herewith,  they  shall  remain  in  full  force  and  effect.

2.  Payment  terms  of the New Note. All amounts due under the New Note shall be
paid  as  follows:

     A.  Buyer  shall  initially be responsible to hire and train an employee to
operate  the  spray  -on  booth  (the  "Spray  On  Booth") transferred to Buyer
pursuant  to  the  Purchase  Agreement.  Buyer  must  render  the Spray On Booth
operational no later than the thirtieth day after the date of this Agreement. In
the  event  that  the  Spray  On Booth is not fully staffed and operation on the
thirtieth  day  hereafter,  any and all amounts due and owing under the New Note
shall  then  be  immediately  due  and  payable.  If  the  Spray On Booth is not
operational  and  fully  staffed within such period, Buyer and Seller agree that
Seller  shall  no  longer  be  responsible  for any remediation and/or abatement
required  under  the  OSHA  Citation.

     B. In the event that the Spray On Booth shall be operational within 30 days
of  the  date  hereof,  Seller  shall  be  responsible  for  the  abatement  and
remediation  required  by  the  OSHA  Citation.  Buyer  shall  be responsible to
maintain  the  Spray  On  Booth  fully  operational,  complete  with  qualified
operators,  during  the  remediation  and abatement process. At such time as the
Seller's  certify  to  buyer that the remediation and abatement  required by the
OSHA  Citation  has been complied with in all material respects, or in the event
that  the  Buyer fails to maintain the Spray On Booth fully operational and such
failure  interferes  with  any  actions  taken  by  Seller  with  respect to the
remediation  and abatement, including but not limited to testing the air quality
in  the  Spray  On  Booth while in operation, any and all sums due under the New
Note  shall be immediately due and payable in full and Seller shall no longer be
responsible  for  any  such  remediation  and  abatement.

3.  Cooperation.  Buyer  hereby  represents,  warrants  and agrees that it shall
cooperate  fully in any remediation and/or abatement programs or processes taken
by  Seller  to  comply with the OSHA Citation, and does hereby grant Seller full
and  complete access to the Spray N Booth, the premises where it is located, and
any  and  all  other equipment, books and records of the Buyer to complete, test
and  demonstrate  compliance  with  the  OSHA  Citation.

4.  Miscellaneous

A.  Successors  and  Assigns.  This  Agreement  shall  bind  the  parties, their
respective  shareholders,  members,  trustees,  directors,  officers, employees,
successors  and  assigns  upon  the  terms  of  this  Agreement

V. Amendments. This Agreement may not be amended or modified except by a writing
signed  by  the  parties  or  their  authorized  representatives.

C. Applicable Law. This Agreement shall be construed under the laws of the State
of  Ohio.

D.  Time is of the Essence. Time is of the essence in the implementation of this
Agreement

E. Notices. Any notices by any party to another shall be in writing and shall be
delivered  personally;  sent by facsimile, acknowledgement of receipt requested;
sent by overnight courier service, return receipt requested; or, deposited in US
certifies  mail,  return  receipt  requested,  to the last known address of such
party.

F.  Captions.  All  captions used in this Agreement are for convenience only and
should not be construed to form a substantive pat of this Agreement nor restrict
or  enlarge  any  substance  or  part  of  this  Agreement.

IN  WITNESS WHEREOF, the parties have executed this Agreement as of the date set
forth  above.

                              Keystone  Akron,  Inc.
                              By: /s/ Mr. Golding
                              President

                              Pick  Ups  Plus,  Inc
                              By:  /s/  John  Fitzgerald
                              President

                              /s/  John  Fitzgerald
                              /s/  Robert  White<PAGE>   1
                                                                   Exhibit 10.1

                         DATED THE 20TH DAY OF JULY 2000

                                     BETWEEN

                     SILICON MANUFACTURING PARTNERS PTE LTD
                                (the "Borrower")

                      ABN AMRO BANK N.V., SINGAPORE BRANCH
                        CITIBANK, N.A., SINGAPORE BRANCH
                           OVERSEAS UNION BANK LIMITED
                             (the "Lead Arrangers")

                      THE BANKS AND FINANCIAL INSTITUTIONS
                                 (the "Lenders")

                  CITICORP INVESTMENT BANK (SINGAPORE) LIMITED
                             (the "Facility Agent")

                                       AND

                  CITICORP INVESTMENT BANK (SINGAPORE) LIMITED
                             (the "Security Agent")

================================================================================

                             SUPPLEMENTAL AGREEMENT

================================================================================

                                 [TSM & P LOGO]

               THIO SU MIEN & PARTNERS, Advocates & Solicitors
            30 Raffles Place, #26-01 Caltex House, Singapore 048622
              Telephone: (065) 534 4877 Facsimile: (065) 534 4822

<PAGE>   2
     THIS AGREEMENT is made on 20th day of July 2000

     BETWEEN

(1)  SILICON MANUFACTURING PARTNERS PTE LTD (the "BORROWER");

(2)  ABN AMRO BANK N.V., SINGAPORE BRANCH, CITIBANK, N.A., SINGAPORE BRANCH and
     OVERSEAS UNION BANK LIMITED (the "LEAD ARRANGERS" and each a "LEAD
     ARRANGER")

(3)  THE BANKS AND FINANCIAL INSTITUTIONS listed under the heading "Lenders" at
     the end of this Agreement (the "LENDERS" and each a "LENDER")

(4)  CITICORP INVESTMENT BANK (SINGAPORE) LIMITED (the "FACILITY AGENT"), as
     facility agent for the Lenders;

     AND

(5)  CITICORP INVESTMENT BANK (SINGAPORE) LIMITED (the "SECURITY AGENT"), as
     security agent for the Lenders.

     (hereinafter collectively referred to as the "PARTIES" and each a "PARTY").

     WHEREAS:-

(A)  The Parties have entered into a Syndicated Credit Facilities Agreement
     dated 3rd September 1999 (the "PRINCIPAL AGREEMENT") whereby the
     Lenders have agreed to make available to the Borrower loan facilities in
     the aggregate not exceeding Singapore Dollars Two Hundred and Fifty Million
     (S$250,000,000.00) and United States Dollars Three Hundred Million
     (US$300,000,000.00) on and subject to the terms and conditions set out in
     the Principal Agreement.

(B)  The Borrower has requested the Lenders and the Lenders have agreed to
     permit the Borrower to drawdown Tranche B[T] Facility in more than one
     drawdown instead of a single drawdown on the terms set out herein.

(C)  Pursuant to this, the Parties have agreed to enter into this agreement
     which shall be supplemental to the Principal Agreement.

<PAGE>   3
     NOW IT IS HEREBY AGREED AS FOLLOWS:-

1.   DEFINITIONS

     In this Agreement:-

1.1  unless otherwise stated or otherwise so required, terms defined or
     qualified in the Principal Agreement have the same meanings where used in
     this Agreement;

1.2  clause headings are inserted for convenience of reference only and shall be
     ignored in the interpretation of this Agreement;

1.3  unless the context otherwise requires:-

     1.3.1 references to Clauses and Schedules are to be construed as references
           to clauses of, and the schedules to, this Agreement and references to
           this Agreement include the Schedules;

     1.3.2 references to (or any specified provision of) this Agreement or any
           other document in this Agreement (including the recitals herein)
           shall be construed as references to this Agreement, that provision or
           that documents as in force for the time being as amended,
           supplemented or modified from time to time;

     1.3.3 words importing the plural shall include the singular and vice versa;

     1.3.4 references to a person shall be construed as including references to
           an individual, firm, company, corporation, unincorporated body of
           persons or any State or any agency thereof; and

     1.3.5 references to any enactment shall be deemed to include references to
           such enactment as re-enacted, amended or extended.

2.   TRANCHE B[T] FACILITY

2.1  ELECTION OF CURRENCY: The Borrower hereby elects pursuant to Clause 2.1.2
     of the Principal Agreement to drawdown the Tranche B[T] Facility in US
     Dollars which shall be an amount not exceeding US$145,000,000. Accordingly,
     on each date on which an Advance is to be made in respect of the Tranche
     B[T] Facility, each Tranche B Lender shall make available to the Facility
     Agent its share (if any) of that Advance by payment in US Dollars.

2.2  MULTIPLE DRAWDOWNS: The Tranche B Lenders have agreed that the Borrower may
     during the Availability Period drawdown the Tranche B[T] Facility in more
     than one Advance and any amounts not drawndown at the end of the expiry of
     the Availability Period shall be cancelled. No cancellation fee will be
     payable. For the avoidance of doubt, this provision shall be without
     prejudice to Clause 5.4 of the Principal Agreement.

2.3  NOTICE OF DRAWING: The Borrower shall give notice of Drawing of each
     Advance in accordance with the provisions of Clause 4.2 of the Principal
     Agreement, provided

                                      -2-
<PAGE>   4
     that the proposed Advance Date is not less than five (5) Business Days
     after the date upon which the immediately preceding Tranche B[T] Advance,
     if any, is made. In addition, each Notice of Drawing shall state the
     proposed amount of the Advance which must be equal to or less than the
     Available Tranche B Commitment and, if less than the Available Tranche B
     Commitment, must be US$10,000,000 or a higher whole multiple of
     US$1,000,000.

2.4  INTEREST PERIODS: The provisions of Clause 6.1 of the Principal Agreement
     shall apply to the Advances made under the Tranche B[T] Facility so that
     the multiple Advances made thereunder shall be consolidated in accordance
     with the provisions of Clause 6.1. For the avoidance of doubt, Advances
     made under the Tranche A Facility shall be treated separately from the
     Advances made under the Tranche B[T] Facility.

2.5  REPAYMENT OF TRANCHE B[T] FACILITY: The Borrower shall repay the Tranche
     B[T] Outstandings in US Dollars in accordance with the dates set out in the
     Schedule hereto and in this regard, Schedule 11B of the Principal Agreement
     shall no longer be applicable.

2.6  TRANCHE B(G) FACILITY: The Lenders and the Borrower hereby agree that
     Tranche B(G) Facility shall be cancelled from the date hereof and
     references in the Principal Agreement to it shall be construed accordingly.

3.   EFFECTIVE DATE

     It is hereby agreed by the Parties that this Agreement and the amendments
     referred to herein shall take effect from the date hereof.

4.   CONFIRMATION & INCORPORATION

4.1  Except to the extent expressly varied or amended by the provisions of
     this Agreement, the terms and conditions of the Principal Agreement are
     hereby confirmed and shall remain in full force and effect.

4.2  The Principal Agreement and this Agreement shall be read and construed as
     one document and this Agreement shall be considered to be part of the
     Principal Agreement and, without prejudice to the generality of the
     foregoing, where the context so allows, references in this Agreement to the
     "Principal Agreement", however expressed, shall be read and construed as
     references to the Principal Agreement as varied or amended and supplemented
     by this Agreement.

5.   COUNTERPARTS

     This Agreement may be signed in any number of counterparts, all of which
     taken together and when delivered to the Facility Agent shall constitute
     one and the same instrument. Any party may enter into this Agreement by
     signing any such counterpart.

                                      -3-
<PAGE>   5
6.   GOVERNING LAW

     This Agreement shall be governed by and construed in accordance with the
     laws of the Republic of Singapore and the Parties hereby submit to the
     non-exclusive jurisdiction of the courts of the Republic of Singapore.

                                      -4-
<PAGE>   6
                                    SCHEDULE

                               REPAYMENT SCHEDULE

                           TRANCHE B[T] FACILITY (US$)

<TABLE>
<CAPTION>
       REPAYMENT DATE                                                  INSTALMENT AMOUNT
       --------------                                                  -----------------
<S>    <C>                                                             <C>

1.     Date falling on the expiry of the                               US$20,714,285.70
       Availability Period ("1st Instalment Date")

2.     Date falling 6 months from the expiry of the                    US$20,714,285.70
       1st Instalment Date ("2nd Instalment Date")

3.     Date falling 6 months from the expiry of the                    US$20,714,285.70
       2nd Instalment Date ("3rd Instalment Date")

4.     Date falling 6 months from the expiry of the                    US$20,714,285.70
       3rd Instalment Date ("4th Instalment Date")

5.     Date falling 6 months from the expiry of the                    US$20,714,285.70
       4th Instalment Date ("5th Instalment Date")

6.     Date falling 6 months from the expiry of the                    US$20,714,285.70
       5th Instalment Date ("6th Instalment Date")

7.     Date falling 6 months from the expiry of the                    US$20,714,285.80
       6th Instalment Date

</TABLE>

                                      -5-

<PAGE>   7
     IN WITNESS WHEREOF the parties hereto have duly executed this Agreement.

THE BORROWER

SILICON MANUFACTURING PARTNERS PTE LTD
60 Woodlands Industrial Park D Street 2
Singapore 738406

Fax Number: 362 2909

By:    /s/ Chia Song Hwee
       -----------------------------

Name:  Chia Song Hwee
       -----------------------------

Title: Director
       -----------------------------

THE LEAD ARRANGERS

ABN AMRO BANK N.V., SINGAPORE BRANCH
63 Chulia Street, Level 5
Singapore 049514

Fax Number: 231 8477

By:    /s/ Chan Peng Fun                  By:    /s/ Samantha Chew
       -----------------------------             ----------------------------

Name:  Chan Peng Fun                      Name:  Samantha Chew
       -----------------------------             ----------------------------

Title: Vice President                     Title: Vice President
       -----------------------------             ----------------------------

                                      -6-
<PAGE>   8
CITIBANK, N.A., SINGAPORE BRANCH
3 Temasek Avenue #14-00 Centennial Tower
Singapore 039190

Fax Number: 227 8768

By:    /s/ Agnes Liew
       -----------------------------

Name:  Agnes Liew
       -----------------------------

Title: Managing Director
       -----------------------------

OVERSEAS UNION BANK LIMITED
1 Raffles Place, OUB Centre
Singapore 048616

Fax Number: 532 2686

By:    /s/ Wee Joo Yeow
       -----------------------------

Name:  Wee Joo Yeow
       -----------------------------

Title: Executive Vice President
       -----------------------------

                                      -7-
<PAGE>   9
THE LENDERS

ABN AMRO BANK N.V., SINGAPORE BRANCH
63 Chulia Street, Level 5
Singapore 049514

Fax Number: 231 8477

By:    /s/ Chan Peng Fun                   By:    /s/ Samantha Chew
       -----------------------------              ----------------------------

Name:  Chan Peng Fun                       Name:  Samantha Chew
       -----------------------------              ----------------------------

Title: Vice President                      Title: Vice President
       -----------------------------              ----------------------------

CITIBANK, N.A., SINGAPORE BRANCH
3 Temasek Avenue #14-00 Centennial Tower
Singapore 039190

Fax Number: 227 8768

By:    /s/ Agnes Liew
       -----------------------------

Name:  Agnes Liew
       -----------------------------

Title: Managing Director
       -----------------------------

OVERSEAS UNION BANK LIMITED
1 Raffles Place, OUB Centre
Singapore 048616

Fax Number: 532 2686

By:    /s/ Wee Joo Yeow
       -----------------------------

Name:  Wee Joo Yeow
       -----------------------------

Title: Executive Vice President
       -----------------------------

BNP PARIBAS
20 Collyer Quay #01-01, Tung Centre

                                      -8-

<PAGE>   10
Singapore 049319

Fax Number: 532 7905

By:    /s/ Vijay Chopra
       -----------------------------

Name:  Vijay Chopra
       -----------------------------

Title: Head of Southern Asia
       Structured Debt
       -----------------------------

COMMERZBANK AKTIENGESELLSCHAFT, SINGAPORE BRANCH
8 Shenton Way #42-01, Temasek Tower
Singapore 068811

Fax Number: 226 2792

By:    /s/ Philip Ong                      By:    /s/ Josef Foit
       -----------------------------              ----------------------------

Name:  Philip Ong                          Name:  Josef Foit
       -----------------------------              ----------------------------

Title: Senior Manager                      Title: Senior Manager
       -----------------------------              ----------------------------

DEN DANSKE BANK AKTIESELSKAB, SINGAPORE BRANCH
50 Raffles Place #24-01 Singapore Land Tower
Singapore 048623

Fax Number: 224 3320

By:    /s/ Jesper Larsen                   By:    /s/ Claes Braad Pedersen
       -----------------------------              ----------------------------

Name:  Jesper Larsen                       Name:  Claes Braad Pedersen
       -----------------------------              ----------------------------

Title: Manager                             Title: Manager
       -----------------------------              ----------------------------

                                      -9-
<PAGE>   11
ING BANK N.V., SINGAPORE BRANCH
9 Raffles Place #19-02 Republic Plaza
Singapore 048619

Fax Number: 534 1672

By:    /s/ Toh Kai Leong                   By:    /s/ Graham Willis
       -----------------------------              ----------------------------

Name:  Toh Kai Leong                       Name:  Graham Willis
       -----------------------------              ----------------------------

Title: Senior Vice President               Title: Country Manager Singapore
       Corporate Banking                          ---------------------------
       -----------------------------

THE BANK OF TOKYO-MITSUBISHI, LTD., SINGAPORE BRANCH
9 Raffles Place #01-01 Republic Plaza
Singapore 048619

Fax Number: 538 8083

By:    /s/ Kazuaki Iwamoto
       -----------------------------

Name:  Kazuaki Iwamoto
       -----------------------------

Title: Deputy General Manager
       -----------------------------

KBC BANK N.V., SINGAPORE BRANCH
30 Cecil Street #12-01, Prudential Tower
Singapore 049712

Fax Number: 395 2829

By:    /s/ Jason Lee                       By:    /s/ Tan Jock Khim
       -----------------------------              ----------------------------

Name:  Jason Lee                           Name:  Tan Jock Khim
       -----------------------------              ----------------------------

Title: Senior Relationship Manager         Title: Manager Credit Department
       Local Corporates                           ----------------------------
       -----------------------------

                                      -10-

<PAGE>   12
NATEXIS BANQUES POPULAIRES, SINGAPORE BRANCH
50 Raffles Place #41-01 Singapore Land Tower
Singapore 048623

Fax Number: 224 8651

By:    /s/ Clara Hang                      By:    /s/ Francis Lacourte
       -----------------------------              ----------------------------

Name:  Clara Hang                          Name:  Francis Lacourte
       -----------------------------              ----------------------------

Title: Senior Vice President               Title: Senior Vice President
       Head of Corporate, Commodities             Head of Commodities,
       & Institutional Banking                    Corporate & Institutional
       -----------------------------              Banking
                                                  ----------------------------

THE NORINCHUKIN BANK, SINGAPORE BRANCH
80 Raffles Place #53-01 UOB Plaza 1
Singapore 048624

Fax Number: 536 3009

By:    /s/ Junichi Kobayashi
       -----------------------------

Name:  Junichi Kobayashi
       -----------------------------

Title: General Manager
       -----------------------------

UNICREDITO ITALIANO SPA, SINGAPORE BRANCH
80 Raffles Place #51-01 UOB Plaza 1
Singapore 048624

Fax Number: 534 4300

By:    /s/ Papa Gianni Granco              By:    /s/ Lim Soo Luan, Janice
       -----------------------------              ----------------------------

Name:  Papa Gianni Granco                  Name:  Lim Soo Luan, Janice
       -----------------------------              ----------------------------

Title: General Manager                     Title: Manager, Head of Credit Dept
       -----------------------------              ----------------------------

                                      -11-
<PAGE>   13
THE FACILITY AGENT

CITICORP INVESTMENT BANK (SINGAPORE) LIMITED
300 Tampines Avenue 5 #07-00, Tampines Junction
Singapore 529653

Fax Number: 426 8056

By:    /s/ Lawrence Yeo
       -----------------------------

Name:  Lawrence Yeo
       -----------------------------

Title: Managing Director
       -----------------------------

THE SECURITY AGENT

CITICORP INVESTMENT BANK (SINGAPORE) LIMITED
300 Tampines Avenue 5 #07-00, Tampines Junction
Singapore 529653

Fax Number: 426 8056

By:    /s/ Lawrence Yeo
       -----------------------------

Name:  Lawrence Yeo
       -----------------------------

Title: Managing Director
       -----------------------------

                                      -12-

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