Document:

Exhibit 10.3

RIPPEr Corporate License Agreement

               Rapid Integration Parsing Protocol Engine (RIPPEr)
                      Corporate Software License Agreement
                              and Limited Warranty

The Licensed Software and its accompanying Documentation (as hereinafter
defined) are protected by the copyright laws of the United States and
international copyright treaties. In addition, the possession and use of the
Licensed Software and its Documentation are subject to the restrictions
contained in this License.

This Agreement is made effective as of February 7, 2002, by and between LexSys
Software Corp., a Florida Corporation, of 6801 Lake Worth Road, Suite i2 1, Lake
Worth, FL 33467, and PARIS Health Services, Ltd., a Florida Limited Partnership,
of 1475 W. Cypress Creek Rd. Suite 204, Fort Lauderdale, FL 33309.

In this Agreement, the party who is licensing the Licensed Product (granting
rights) is LexSys Software Corp., and shall be referred to as the "Licensor."
The party who is receiving the license (receiving rights) is Paris Health
Services, Ltd., and shall be referred to as the "Licensee",

GENERAL TERMS
-------------

         LICENSED SOFTWARE
         The Source Code, and Object Code that are created by or on behalf of
         Licensor, and that are licensed by Licensor to Licensee subject to the
         terms and conditions of this Agreement.' The Licensed Software
         includes, for example, the RIPPEr, strRIPPEr, and ECM Host tools.
         SOURCE CODE
         The programming statements created by a programmer using an editor or
         other tool, which statements can be easily read by a human. Source Code
         is generally written using high-level programming languages. OBJECT
         CODE The sequence of computer instructions that causes a microprocessor
         to take action. Such instructions can be interpreted by a human, but
         typically only with great difficulty. Object Code is usually generated
         by passing the Source Code through a compiler (which converts high
         level programming statements into low level machine instructions).
         Documentation
         Information set down for the purpose of interpreting and understanding
         the nature and use of the Licensed Software. Documentation may include
         user manuals, graphs, charts, diagrams, and written documents whether
         stored electronically, on paper, or otherwise.
         LICENSED PRODUCT
         The Licensed Software, the technology and other proprietary information
         that is incorporated into the Licensed Software, and all related
         Documentation. The Licensed Product includes, for example, the VAN
         Architecture, as well as the RIPPEr, strRIPPEr, and ECM Host tools.
         NETWORK
         A collection of computers and associated devices that can share data
         via one or more communication links.
         RIPPER
         The RIPPEr Engine (Rapid Integration Parsing Protocol Engine). This
         tool provides the capability to quickly extract arbitrary sections of a
         text stream (i.e.: a text file) and simultaneously perform several
         kinds of network communications functions.
         STRRIPPER
         The strRIPPEr Engine (String RIPPEr). This tool provides the capability
         to quickly extract arbitrary

                                       1
<PAGE>

         sections of a text stream (i.e.: a text file, or binary memory string).
         The strRIPPEr shares much code in common with the RIPPEr, but the
         RIPPEr includes additional code to perform additional functions
         (including, e.g., networking communication functions).
         ECM HOST
         The ECM Host (Electronic Commerce Master Host). This tool serves to
         connect and automate business applications by providing gateway
         translation and transmission services over various types of network
         pipelines and protocols including ODBC, VISA, TEXT, PPP,
         TCP/IP-SOCKETS, SNA, X25, RS232 and many others.
         VAN
         (Value Added Network). This is a combination of software and hardware,
         that Licensor will develop for the benefit of Licensee, and that
         creates exchange and communication services between two or more systems
         while performing value added functions. Licensor shall create the VAN
         for the benefit of Licensee using Licensor's proprietary tools (which
         include, for example, the VAN Architecture as well as the RIPPEr,
         strRIPPEr, and ECM Host tools). The VAN, however, will not include
         Licensor's proprietary tools that were used to create the VAN. By way
         of example, the VAN will link healthcare providers (such as hospitals)
         with managed care insurance carriers (such as insurers) to share
         information regarding services, utilization management, and prior
         authorization tracking.
         VAN ARCHITECTURE
         Designs, methodologies, techniques, and algorithms used by the VAN in
         performing communications, data mapping, format translation, and
         message routing functions for non-specific kinds of electronic data.
         FIELD OF USE Any and all types of electronic or computer generated
         communications between medical facilities such as hospitals and clinics
         with insurers, medical facilities with doctors and insurers, and
         doctors with medical facilities and/or insurers, and all other
         electronic or computer generated communications between insurers and
         medical service providers.

THE SOFTWARE PRODUCT LICENSE

          1. GRANT OF LICENSE.
All rights listed herein, granted by Licensor to Licensee, are transferable as
indicated below and shall be deemed exclusive only as it relates to utilization
of Licensor's (RIPPEr) technology, Licensor's (strRIPPEr) technology, Licensor's
(ECM Host) technology and Licensor's VAN Architecture, (all considered to be
part of the Licensed Product). Licensor reserves any and all rights not
expressly granted to Licensee. Licensor agrees that for the duration of this
Agreement, Licensee shall own the exclusive, worldwide right to use the Licensed
Product in the Field of Use and further that for the duration of this Agreement,
Licensor shall have no right to utilize the Licensed Product in the Field of
Use.
This License grants Licensee rights as follows:
                  A)       SOFTWARE
                  Licensor grants Licensee the following rights:

                  I.       The right to compile and debug the Licensed Software,
                           alone or in combination with Licensee's own software,
                           for the purpose of problem determination within the
                           Field of Use.
                  II.      The right to add to, delete from, re-build, and
                           otherwise modify or adapt the Licensed Product within
                           the Field of Use.
                  III.     The right to use the Licensed Product, but only
                           within the Field of Use and only during the term of
                           this Agreement.
                  IV.      The right to transfer all rights and obligations
                           under this License Agreement in the event of a sale
                           of substantially all of the assets of Licensee that
                           relate to the use of the Licensed Product.
                  V.       Licensee shall be expressly restricted from making or
                           distributing any copies of the Licensed Product, in
                           whole or in part, to any third party or from

                                        2

<PAGE>

                  granting any rights under this License, to any third party,
                  except as provided in Section 1(A)(IV) above.

B)   NETWORK STORAAE/SERVICES Licensor grants Licensee the following rights:

         I.       The right to store the Licensed Software and the Documentation
                  on a Network.
         11.      The right to access the Licensed Software and the
                  Documentation over a Network of unlimited size, provided that
                  (1) Licensee controls access to each and every computing
                  device on the Network and Licensee limits such access to
                  employees; or (2) any computing device that is connected to
                  the Network, and access to which is not controlled by
                  Licensee, cannot provide access to the Licensed Software or to
                  the Documentation.

         C)       RENTAL/SUBLETTINA/SUBLICENSINA
         I.       Licensee is expressly restricted from renting, subletting,
                  leasing the use of, or control over either the Licensed
                  Software or the Documentation.
         II.      Licensee is expressly restricted from permitting a third party
                  to use, view, or otherwise access the Licensed Product at any
                  time without obtaining prior written consent from Licensor.
         III.     Licensee may sublicense its rights under this agreement with
                  the written consent of the Licensor, which consent will not be
                  unreasonably withheld.

         D)       PAYMENT
         Licensee has paid to Licensor and Licensor has accepted from Licensee,
         in consideration of entering this Agreement, a Limited Partner interest
         in Licensee as set forth by the Agreement of Limited Partnership
         between Licensor and Licensee.

         E)       OWNERSHIP BY LICENSEE
         Licensor agrees that Licensee owns, and Licensor hereby assigns to
         Licensee, all copyrights in the VAN software and all rights in the VAN
         hardware as developed for Licensee for the utilization as set forth in
         the Field of Use. Licensor also agrees that Licensee owns all
         copyrights in any improvement and/or modification in the Licensed
         Product that Licensee solely authors or otherwise solely creates. The
         parties agree that each party shall have the right to utilize any
         improvement and/or modification that Licensee and Licensor jointly
         author or otherwise jointly create. Notwithstanding the foregoing, any
         customization of a licensed technology by Licensee shall not provide
         Licensee with any rights of ownership in the underlying property of
         Licensor.

         F)       OWNERSHIP BY LICENSOR
         Licensee acknowledges and agrees that all right, title and interest in
         and to the Licensed Product, and any copies of the Licensed Product
         (including but not limited to any rights in images, test-data, and
         Source Code incorporated into the Licensed Product), are owned
         exclusively by Licensor. Nothing herein shall be construed to convey
         any ownership rights from Licensor to Licensee.

         G)       INFRINGEMENT BY THIRD PARTY
         Licensee shall promptly notify Licensor and fully assist Licensor in
         prosecution of any copyright infringements of the software as applied
         to the Field of Use. If Licensor does not take legal

                                       3
<PAGE>

         action against the infringer within 90 days, Licensor authorizes
         Licensee to take such action, as Licensee deems appropriate with
         respect to such infringement including legal action. Licensor shall
         fully assist Licensee in the prosecution by Licensee of any copyright
         infringement of the Licensed Product.

2.       UPGRADES
         Licensee understands that Licensor will continue to market and develop
         the Licensed Product independently for purposes not specifically
         described in the Field of Use. Furthermore, any improvements on the
         Licensed Product provided to Licensee by Licensor for purposes not
         specifically described in the Field of Use may be adapted and
         incorporated into Licensor' s version for resale at a future date
         without prior consent from Licensee.

3.       CONFIDENTIALITY.
         Licensee recognizes that the Licensed Product is a valuable, special
         and unique asset of Licensor and that disclosure of proprietary
         techniques, trade secrets and other technical information regarding the
         Licensed Product would represent material damage to Licensor. As such,
         Licensee agrees to protect all technical correspondence and materials
         related to the Licensed Product as confidential and secret, and will
         not at any time or in any manner, either directly or indirectly,
         divulge, disclose, or communicate in any manner any information to any
         third party without the prior written consent of Licensor, which
         consent shall not be unreasonably withheld. A violation of this
         paragraph shall be a material violation of this Agreement. This
         paragraph shall remain in effect even after termination of this
         Agreement until the latter of: i) the date upon which Licensee returns
         to Licensor, or destroys, all remaining copies of the Licensed
         Software, the Documentation, and all technical correspondence and
         materials describing any content of the Licensed Software; and ii) that
         date which is three and one-half years subsequent to the date of
         termination.

RIPPEr Corporate License Agreement

4.       PRODUCT SUPPORT.
         Except as stipulated in the Limited Warranty, all technical services
         related to the support of this product will be provided by Licensor to
         Licensee as the parties may agree in a separate document.
         Notwithstanding the foregoing, nothing herein shall create any implied
         obligation on Licensor to perpetually maintain the Licensed Product.

5.       WARRANTIES
         A)       MEDIA
                  Licensor warrants the original physical media of the Licensed
                  Product against physical defects for a period of 90 days from
                  delivery. Licensee's sole remedy for defective media is
                  replacement.

          B)      SOFTWARE
                  Licensor warrants that it owns the Licensed Software and
                  Documentation and has the right to license it to Licensee
                  under the terms of this agreement. In the event a third party
                  shall claim a copyright infringement by the Licensed Product,
                  Licensor will defend, indemnify and hold harmless the Licensee
                  against any claim of copyright infringement by the Licensed
                  Software, except where the infringement is the direct result
                  of actions of Licensee, its employees and/or its agents.
                  Licensor also warrants that as of the date of this Agreement,
                  and except as expressly identified herein, Licensor has no
                  knowledge of any arbitration, investigation, governmental,

                                       4
<PAGE>

         administrative, court, or other proceedings that would limit Licensor's
         ability to perform under the License. Licensor warrants that if the
         Licensed Software fails to conform substantially to the specifications
         in the Documentation accompanying the Licensed Software and if the
         nonconformity is reported in writing by Licensee to Licensor within 30
         days from the effective date of this Agreement, Licensor will either
         remedy the nonconformity, or offer to refund any license fees paid by
         Licensee upon return of all copies of the Licensed Software and
         Documentation to Licensor. THE LICENSED SOFTWARE IS NOT DESIGNED,
         MANUFACTURED OR INTENDED FOR USE WITH ON-LINE CONTROL EQUIPMENT IN
         HAZARDOUS ENVIRONMENTS REQUIRING FAIL-SAFE PERFORMANCE (INCLUDING BUT
         NOT LIMITED TO EMERGENCY LIFE-SUPPORT SYSTEMS, HIGH SPEED TRAFFIC
         CONTROLLERS, OR NUCLEAR POWER PLANTS), IN WHICH FAILURE OF THE SOFTWARE
         COULD LEAD DIRECTLY TO DEATH, PERSONAL INJURY, OR SEVERE PHYSICAL OR
         ENVIRONMENTAL DAMAGE. THE LICENSED SOFTWARE IS ONLY COMPATIBLE WITH
         MICROSOFT WIRQOWS-95, WINDOWS-98, WNDOWS-NT, OR WNDOWS-2000 OPERATING
         SYSTEMS AND IS NOT WARRANTED FOR OTHER SYSTEMS.

C)       DISCLAIMER
         EXCEPT AS OTHERWISE RESTRICTED BY LAW, LICENSOR MAKES NO WARRANTY,
         REPRESENTATION OR PROMISE OF ANY KIND NOT EXPRESSLY SET FORTH IN THIS
         AGREEMENT. LICENSOR DISCLAIMS AND EXCLUDES ANY AND ALL IMPLIED
         WARRANTIES (INCLUDING WITHOUT LIMITATION, ANY WARRANTIES OF
         MERCHANTABILITY, OR FITNESS FOR A PARTICULAR PURPOSE). LICENSOR DOES
         NOT WARRANT THAT THE LICENSED SOFTWARE AND DOCUMENTATION ARE WITHOUT
         DEFECT OR ERROR OR THAT THE OPERATION OF THE SOFTWARE WILL BE
         UNINTERRUPTED.

D)       LIMITATION OF LIABILITY/DAMAGES AND INDEMNIFICATION
         EXCEPT AS OTHERWISE RESTRICTED BY LAW, LICENSORS AGGREGATE LIABILITY
         ARISING FROM OR RELATING TO LICENSEE'S USE OF THE LICENSED SOFTWARE,
         ASSOCIATED DOCUMENTATION OR ANY SERVICES PROVIDED BY LICENSOR AND/OR
         ITS AGENTS IS LIMITED TO THE TOTAL OF ALL PAYMENTS MADE BY OR FOR
         LICENSEE FOR THE SOFTWARE AND DOCUMENTATION. LICENSEE AGREES TO
         INDEMNIFY AND HOLD HARMLESS LICENSOR FROM ALL CLAIMS, LIABILITY,
         LOSSES, EXPENSES, FEES INCLUDING ATTORNEY FEES, COSTS, AND JUDGMENTS
         THAT MAY BE ASSERTED AGAINST LICENSEE THAT RESULT FROM THE USE OF THE
         LICENSED SOFTWARE AND DOCUMENTATION. LICENSOR SHALL NOT UNDER ANY
         CIRCUMSTANCES BE LIABLE FOR ANY SPECIAL, INCIDENTAL, CONSEQUENTIAL,
         INDIRECT, PUNITIVE, OR ANY DAMAGES WHATSOEVER (INCLUDING, WITHOUT
         LIMITATION, DAMAGES FOR LOSS OF BUSINESS, BUSINESS INTERRUPTION, LOSS
         OF BUSINESS INFORMATION, COSTS OF RE-CREATING LOST DATA, COST OF
         SUBSTITUTE EQUIPMENT OR SOFTWARE) ARISING OUT OF THE USE OR INABILITY
         TO USE THE SOFTWARE OR DOCUMENTATION EVEN IF LICENSOR HAS BEEN NOTIFIED
         OF THE POSSIBILITY OF A FAILURE.

E)       Licensee's Warranty to Commercialize Licensee warrants and represents
         that it shall use best efforts to commercialize the

                                       5

<PAGE>

         Licensed Product within the Field of Use.

6.       TERMINATION
         This License is effective as stipulated in page 1, paragraph 2 of this
         Agreement, is perpetual and will remain in force unless terminated
         earlier, in accordance with the terms of this Agreement. Licensee may
         terminate this Agreement at any time by destroying the Licensed
         Software and Documentation, together with all copies and adaptations.
         This License shall also automatically terminate if Licensee is in
         breach of any of the terms or conditions. Licensee agrees to destroy
         the original and all adaptations or copies of the Licensed Software and
         Documentation upon termination of this License. Failure of Licensee to
         abide by provisions of the Agreement of Limited Partnership (which is
         being entered simultaneously herewith) shall be cause for Termination
         of this License.

7.       GOVERNING LAW
         Except as otherwise restricted by law, this License shall be governed
         by, and interpreted in accordance with, the laws of the State of
         Florida of the United States of America. The parties agree that any
         action relating to this License shall be instituted and prosecuted in
         the courts of competent jurisdiction of the State of Florida, and each
         party hereby consents to jurisdiction before the Florida courts.

8.       WAIVER
         No waiver of any right under this License shall be effective unless set
         forth in writing and signed by a duly authorized representative of the
         party to be bound. No waiver of any past or present right arising from
         any breach or failure to perform shall be deemed to be a waiver of any
         future right arising under this License. All rights, remedies,
         undertakings, obligations, and agreements contained herein shall be
         cumulative, and none of them shall be a limitation of any other remedy,
         right, undertaking, obligation or agreement provided by this Agreement
         or by law.

9.       SEVERABILITY
         If any provision in this License is invalid or unenforceable, that
         provision shall be construed, limited, modified or, if necessary,
         severed, to the extent necessary, to eliminate its invalidity or
         unenforceability, and the other provisions of this License shall remain
         in full force.

10.      ENTIRE AGREEMENT
         This License, together with any other written agreements that are
         entered into simultaneously herewith (including, for example, any
         Shareholder Agreement and/or Agreement of Limited Partnership agreement
         of even date herewith), set forth the entire understanding and License
         between Licensor and Licensee and may be amended only in a writing
         signed by both parties. No third party is authorized to amend this
         Agreement in any way.

11.       MARKING
          Licensee agrees to mark all copies and adaptations of the Licensed
          Product in such a manner as to conform with the marking laws and
          practice of the country of use (including, for example, by including
          where appropriate the following copyright notice: "Copyrighted [year]
          by LexSys Software Corporation-All Rights Reserved.")

12.       EXPORT CONTROLS
          It is understood that Licensor is subject to the United States laws
          and regulations controlling the export of technical data, computer
          software, laboratory prototypes and other commodities

                                       6
<PAGE>

I
         (including the Arms Export Control Act, as amended, and the Export
         Administration Act of 1979), and that its obligations hereunder are
         contingent on compliance with applicable United States export laws and
         regulations (as now in existence or as may be enacted from time to
         time). The transfer of certain technical data and commodities may
         require a license from the controlling agency of the United States
         Government and/or written assurances by Licensee that Licensee shall
         not export data or communications to certain foreign countries without
         prior approval of such agency. Licensor neither represents that a
         license shall not be required nor that, if required, it shall be
         issued.

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

WITNESS:                                     LEXSYS SOFTWARE CORP.

/s/ Lance Botzek                             By:/s/ Charles Bauman
----------------                               ---------------------
Witness                                          CEO Lexsys 2/7/02

Lance Botzek
------------
Print Name

/s/ Thomas Carracino
Witness

Thomas Carracino
------------
Print Name

                                             PARIS HEALTH SERVICES, LTD.

/s/ Lance Botzek                             By:/s/ Stephen Golding
----------------                               ---------------------
Witness                                          illegible
                                                President of the
Lance Botzek                                    General Partner
------------
Print Name

/s/ Thomas Carracino
Witness

Thomas Carracino
------------
Print Name

                                       7Exhibit 10.60

                           VIA ONE TECHNOLOGIES, INC.
                           525 Broadway, Fifth Floor
                            New York, New York 10012

October 15, 2002

Mr. Dario Echeverry
President and CEO
PHONE 1, inc.
100 North Biscayne Blvd.
25th Floor
Miami, Florida 33132

     Re: Venture to develop a Phone 1-branded international calling card/service

Dear Mr. Echeverry:

         This letter will confirm the agreement between Via One Technologies,
Inc., a New Jersey corporation ("Via One") and Phone 1, inc., a Florida
corporation ("Phone 1") concerning development, marketing and sale of a Phone
1-branded calling card/service.

         1. Background. Phone 1 is under contract with major payphone operators
to provide international calling service through the payphone operators'
payphones using Phone 1's international communications technology and network
(herein collectively, the "Phone 1 Network"). Via One is a technology and
communications company specializing in developing and distributing stored value
services. Phone 1 acknowledges that Via One has developed a plan to expand Phone
1's business from payphone operation into a Phone 1-branded calling
card/service, as outlined herein. Via One and Phone 1 propose to develop, brand,
and market an international calling card/service, which will be associated with
the Phone 1 branded service. Via One will have exclusive distribution rights for
the Phone 1 Calling Card/Service (defined below) during the Term, which shall
include without limitation, the procurement and development of relationships and
programs with residential, commercial and/or wireless carriers to direct
international calls to the Phone 1 network utilizing the card/service or
customer direct billing as the mechanism for payment.

         2. Calling card product/service. The parties agree to develop a Phone
1-branded calling card/service which operates on the Phone 1 Network. The
parties will work in good faith to determine all of the features of the Phone
1-branded calling card/service. Proposed features include, without limitation;
(i) use of Phone 1's Ani-recognition service; (ii) direct access to the calling
card minutes for Phone 1 Calling Card/Service holders who dial "011" or a rapid
access number on participating telecommunications networks; and (iii) electronic
account replenishment. As used herein, the term "Phone 1 Calling Card/Service"
means any PIN- or account-based calling card or stored value service operated on
the Phone 1 Network, whether or not such card or service uses some or all of the
above-described features.. In addition, the Phone 1 Calling Card/Service shall
include any marketing agreements or programs developed with residential,
commercial and/or wireless carriers that offers discounted international calling
services through the Phone 1 network.

         3. Term; Exclusivity. This Agreement shall commence on the date set
forth above (the "Commencement Date") and shall continue until the date that is
the fifth year anniversary from January 1, 2003, or a date thereafter reasonably
agreed to by the parties based upon the projected date that the Phone 1 Calling
Card/Service will be developed by the parties and ready for sale to the public
(the "Launch Date"). The period from Commencement Date through the date that is
five years from the Launch Date shall be referred to as (the "Term"). During the
Term, Via One will be Phone 1's worldwide, exclusive distributor/marketing
partner of the Phone 1 Calling Card/Service. Except with Via One's involvement
as set forth in this letter agreement, neither Phone 1, Phone 1's directors,
officers, senior employees, or other agents (collectively, "Phone 1's Agents"0,
nor any person or entity in which or

                                                          private & confidential
                                                      Via One Technologies, Inc.
<PAGE>

with which Phone 1 or any Phone 1 Agent has a direct or indirect ownership,
management or control relationship shall, directly orindirectly package, market,
distribute, sell, arrange for or authorize (including, without limitation,
hiring or contracting with other technology and communications companies to be
distributors or sales agents), the packaging, marketing, distribution or sale of
the Phone 1 Calling Card/Service, or any other calling card/service using the
Phone 1 Network. The exclusive rights granted by Phone 1 to Via One in this
paragraph 3 are granted in consideration of Via One's willingness to disclose
to, and develop with Phone 1 the proprietary concept of the Phone 1 Calling
Card/Service, to develop marketing programs with other residential, commercial
and/or wireless carriers, and to make available to Phone 1 its well-developed
distribution channels for telecommunication services.

         The above-described exclusivity provisions shall only apply provided
(a) Via One has developed a relationship with at least one residential,
commercial and/or wireless carrier within six months of the Launch Date, and (b)
Via One achieves the minimum quarterly sales as set forth below.

                       gross sales
         Q1 2003     $     100,000
         Q2 2003     $     500,000
         Q3 2003     $   1,000,000
         Q4 2003     $   2,000,000
         -------------------------
         total sales $   3,600,000
         -------------------------

         Failure to meet the requirements set forth in (a) and (b) above shall
affect only Via One's exclusivity and shall have no other impact on the terms
and conditions of this Agreement.

         Should Phone 1 or Via One terminate this agreement at the end of the
Term, with or without cause, Phone 1 agrees to give Via One a 2% residual on the
face value of all the Phone 1 calling card/service (or similar in design and
operation) payable on gross monthly sales by the 15th day of the end of each
calendar month.

         4. Retail cost of Phone 1 Calling Card. During the Term, from time to
time Via One and hone 1 shall jointly determine the retail calling rate for
Phone 1. Calling Card/Service subscribers (each such party acting reasonably).
Changes to the retail calling rate shall be put in writing after the parties
agree thereto. Phone 1 shall be the licensed network provider and shall,
therefore, by responsible for filing and maintaining all related
telecommunication tariffs.

         5. Distribution of Gross Margin.

         (a) Gross Margin (defined below) from the sale of Phone 1 Calling
Cards/Service, including account replenishments, shall be distributed every
quarter on a pari passu basis fifty percent (50%) to Via One and fifty percent
(50%) to Phone 1, subject to adjustment for Via One Retained Amounts as further
described below. As used herein, "Gross Margin" shall mean, with respect to the
applicable period of measurement, gross revenues generated from the face value
price of Phone 1 Calling Card/Service sold or replenished during such period,
less (i) applicable State, Federal, FCC, and regulatory taxes on the calling
card minutes; (ii) inbound and outbound call charges directly related to Phone 1
Calling Card/Service minutes used, but specifically excluding the costs and
expenses of maintaining and/or repairing the Phone 1 Network generally and
excluding any advertising or marketing costs incurred by Phone 1; (iii) costs of
outsourced customer service specific to the Phone 1 Calling Card/Service and
(iv) Via One Costs (defines below) incurred or attributable to such period. "Via
One Costs" means (i) discounts, commission, residuals, and other incentives
given by Via One to Via One's approved sales agents ("Via One Sales Agents") in
connection with the agents' sale and distribution of Phone 1 Calling
Cards/Service; (ii) the costs of producing and shipping the Calling
Cards/Service; (iii) costs of producing point of sale collateral and point of
purchase materials; (iv) electronic transaction fees related to the activation
and/or sale of the cards; (v) fees paid to advertisers and designers for the
materials described in clauses (ii) and (iii); and (vi) bad debt and
legal/collection fees associated with collection of sales revenue.

                                                          private & confidential
                                                      Via One Technologies, Inc.

                                       2
<PAGE>

         (b) Via One shall collect all sales revenues from the sale of Phone 1
Calling Cards/Service. Within ten (10) days after the end of each twenty-one day
period during the Term (commencing on the Launch Date). Via One shall remit to
Phone 1 all such revenues, except that Via One shall revenues, except that Via
One shall be entitled to retain from such remittance the Via One Retained
Amounts (as defined in the next sentence). As used herein, "Via One Retained
Amounts" shall mean (i) an amount equal to fifty percent (50%) of the Gross
Margin projected to be earned from the sale of Phone 1 Calling Cards/Service
during the next twenty-one day period (the estimated revenues for the next
twenty-one day period to be jointly determined by Via One and Phone 1, each
acting reasonably), and (ii) Via One Costs incurred during the twenty-one day
period just ended.

         (c) Within five (5) days after the end of each calendar quarter during
the Term, the parties shall determine actual Gross Margin for the calendar
quarter just ended. As described in clause (a) above, the parties shall each be
entitled to a distribution of fifty percent (50%) of such quarterly Gross Margin
amount, except that there shall be deducted from Via One's distribution, any
amounts retained by Via One during the quarter (as described in clause (b)
above) as its shares of estimated future Gross Margin (e.g., any amounts under
clause (i) of the definition of Via One Retained Amounts). If Via One's retained
amounts exceeded 50% of actual Gross Margin during the quarter, then such excess
shall be applied against (and reduce) the distribution to be made to Via One in
the next calendar quarter. In addition to the foregoing, within thirty (30) days
after the end of each calendar year (or partial year) during the Term, there
shall be an annual reconciliation of distributions to the parties, with over-
and under- payments being adjusted by them within fifteen (15) days of final
calculation of yearly Gross Margin numbers.

         (d) Audit Rights. Each party and its authorized agents, shall have the
right, on twenty (20) days' prior written notice to the other party to audit the
other's books of account and records relating to revenues from the sale of Phone
1 Calling Card/Service and/or the other party's costs. If it shall be determined
as a result of any such inspection and audit that there has been a deficiency in
the remittance of Gross Margin, such deficiency shall become immediately due and
payable to the party deserving payment hereunder.

         (e) The parties agree that the costs described in paragraph 5(a) above
shall not b e subject to mark up, but shall reflect the actual costs of the
respective party. Via One agrees that it will not provide preferential pricing
to Mobile123, LLC (a company that is owned by certain shareholders of Via One)
and that Mobile123, LLC will only receive benefits and favorable treatment
consistent with treatment provided to similarly situated (e.g., size, volume)
companies.

         6. Nondisclosure.

         (a) Neither party shall at any time, whether during or after the
termination of this Agreement reveal to any person or entity any of the trade
secrets or confidential business information concerning the other party,
including, but not limited to, its pricing structure, inventory and warehousing
capabilities, dealer, sub-dealer and distributor lists and information
prospective trademarks and trade names, research and development activities,
business plans, designs, know-how, flowcharts, logic diagrams, client lists and
accounts, mailing lists, business or management reports, internal reports and
memoranda, finances or financial information, except as may be required in the
ordinary course of performing his or her duties the best interests of the
venture described herein. This restriction shall not apply to: (i) information
that is in the public domain through no fault of a party hereto; (ii)
information received from a third party outside Via One or Phone 1, as
applicable, that was disclosed without a breach of any confidentiality
obligation, (iii) information approved for release by written authorization of
Via One or Phone 1, as applicable; or (iv) disclosures of information that may
be required by law or an order of any court, agency or proceeding to be
disclosed.

         (b) In case any provision of this paragraph 6 shall be invalid, illegal
or otherwise unenforceable, the validity, legality and enforceability of the
remaining provisions shall in no way be affected or impaired thereby. Each party
recognizes and agrees that the enforcement of paragraph 6 of this Agreement is
necessary to ensure the

                                                          private & confidential
                                                      Via One Technologies, Inc.

                                       3
<PAGE>

Preservation, protection and continuity of the confidential business
information, trade secrets and goodwill of the other party. Each party agrees
that, due to the unique and proprietary nature of the other's business, the
restrictions set forth in paragraph 6 are reasonable as to duration and scope.

         7. Miscellaneous. This agreement contains all oral and written
agreements, representations and arrangements between the parties with respect to
its subject matter, and no representations or warranties are made or implied,
except as specifically set forth herein. No modification, waiver or amendment of
any of the provisions of this Agreement shall be effective unless in writing and
signed by both parties to this Agreement. If any provision or portion of this
Agreement or the application thereof to any person or party or circumstances
shall be invalid or unenforceable under applicable law, such event shall not
affect impair, or render invalid or unenforceable the remainder of this
Agreement. Via One and Phone 1 agree that each party's respective trademarks and
trade names, service marks are and shall be retained by such party as their sole
and exclusive property. Neither party at any time during or after the Term
hereof shall dispute or contest, directly or indirectly, the other party's
exclusive right and title to the property and/or trademark, servicemark or
validity thereof. Upon the expiration, termination or cancellation of this
Agreement, each party shall immediately cease using the trademarks, trade names,
and/or service marks. The parties acknowledge that this letter agreement is a
binding and enforceable understanding that includes definitive treatment of the
material business points. Notwithstanding the foregoing, the parties agree that
they shall use all reasonable efforts to negotiate and prepare a more
comprehensive document for execution within 90 days of the date of this
agreement. Until such time as a more comprehensive document is executed (or if
the parties are unable to reach agreement as the form or content of such
document), the parties agree that this letter agreement shall control.

         If you agree to the foregoing, please sign where indicated below.

                                 Very truly yours,

                                 VIA ONE TECHNOLOGIES, INC.

                                 By: /s/ Asheem Aggarwal     Date: Oct. 16, 2002
                                     -------------------           -------------
                                     Name: Asheem Aggarwal
                                     Title: President

Agreed and accepted:
PHONE 1

By: /s/ Dario Echeverry     Date: 10/16/2002
    -------------------           -------------
   Name: Dario Echeverry
   Title: President

                                                          private & confidential
                                                      Via One Technologies, Inc.

                                       4

Source: [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00045-of-00352.parquet"}, [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00045-of-00352.parquet"}]]