Document:

NEITHER THE WARRANTS REPRESENTED BY THIS WARRANT CERTIFICATE NOR THE SHARES OF
COMMON STOCK OR ANY OTHER SECURITIES ISSUABLE UPON EXERCISE OF SUCH WARRANTS
HAVE BEEN REGISTERED UNDER THE SECURITIES ACT OF 1933, AS AMENDED. SUCH WARRANTS
HAVE BEEN ACQUIRED, AND ANY SHARES OF COMMON STOCK OR ANY OTHER SECURITIES
ISSUABLE UPON EXERCISE OF SUCH WARRANTS ARE REQUIRED TO BE ACQUIRED, FOR
INVESTMENT PURPOSES AND NOT WITH A VIEW TO DISTRIBUTION OR RESALE, AND MAY NOT
BE SOLD, ASSIGNED, PLEDGED, HYPOTHECATED OR OTHERWISE TRANSFERRED WITHOUT AN
EFFECTIVE REGISTRATION STATEMENT FOR SUCH WARRANTS AND/OR SUCH SHARES OR OTHER
SECURITIES UNDER THE SECURITIES ACT OF 1933, AS AMENDED, AND APPLICABLE STATE
SECURITIES LAWS OR AN OPINION OF COUNSEL SATISFACTORY TO THE ISSUER OF SUCH
WARRANTS AND SUCH SHARES OR OTHER SECURITIES TO THE EFFECT THAT REGISTRATION IS
NOT REQUIRED UNDER SUCH ACT AND SUCH STATE SECURITIES LAWS.

                     VOID AFTER 5:00 P.M. ON August 4, 2007

                          Walker Financial Corporation
                               Warrant Certificate

                     105,000 Common Stock Purchase Warrants

                              Garden City, New York

Warrant Certificate No. 2004A-02 August 5, 2004

THIS IS TO CERTIFY THAT, for value received, Cindy Dolgin ("Warrantholder") is
the registered owner of the number of Common Stock Purchase Warrants (each, a
"Warrant") set forth above, each Warrant entitling the owner thereof to purchase
from Walker Financial Corporation, a Delaware corporation (the "Company"), one
duly authorized, validly issued, fully paid and non-assessable share (each, a
"Warrant Share") of the common stock, par value $.10 per share ("Common Stock"),
of the Company, at a purchase price of $0.45 per Warrant Share (the "Purchase
Price"), at any time on or after August 5, 2004 (the "Commencement Date") and
terminating at 5:00 p.m., New York City time, on August 4, 2007 (the "Expiration
Date"), all subject to the terms and conditions contained in this Warrant
Certificate. The number of Warrants evidenced by this Warrant Certificate (and
the number and kind of securities which may be purchased upon exercise hereof)
set forth above, and the Purchase Price per share set forth above, are as of the
date hereof. As provided herein, the Purchase Price and the number of shares of
Common Stock or other securities which may be purchased upon the exercise of the
Warrants evidenced by this Warrant Certificate are, upon the happening of
certain events, subject to modification and adjustment.

This Warrant Certificate, together with any warrant certificate(s) issued in
replacement or substitution hereof (as provided for in this Warrant Certificate)
evidencing all or part of the Warrants evidenced hereby, are sometimes
collectively referred to herein as the "Warrant Certificates."

The rights of the registered holder of this Warrant Certificate shall be subject
to the following further terms and conditions:

1. Exercise of Warrants.

(a) The Warrants may be exercised, in whole or in part, at any time and from
time to time, during the period commencing on the Commencement Date and
terminating at the Expiration Date by surrendering this Warrant Certificate,
with the purchase form provided for herein duly executed by the Warrantholder or
by the Warrantholder's duly authorized attorney-in-fact, at the principal office
of the Company, presently located at 990 Stewart Avenue, Suite 60A, Garden City,
New York 11530, or at such other office or agency in the United States as the
Company may designate by notice in writing to the Warrantholder (in either
event, the "Company Offices") accompanied by payment in full, either in the form
of cash, bank cashier's check or certified check payable to the order of the
Company, of the Purchase Price payable in respect of the Warrants being
exercised or said Purchase Price may be payable by Warrantholder to the Company
within five (5) days upon the sale of the stock underlying each warrant that is
exercised ("Cashless Exercise"). If fewer than all of the Warrants are
exercised, the Company shall, upon each exercise prior to the Expiration Date,
execute and deliver to the Warrantholder a new Warrant Certificate (dated as of
the date hereof) evidencing the balance of the Warrants that remain exercisable.

(b) On the day immediately following the date of a valid exercise of any
Warrants, the Warrantholder exercising same shall be deemed to have become the
holder of record for all purposes of the Warrant Shares to which such valid
exercise relates.

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(c) As soon as practicable, but not in excess of ten days, after the exercise of
all or part of the Warrants evidenced by this Warrant Certificate, the Company,
at its expense (including the payment by it of any applicable issue taxes), will
cause to be issued in the name of and delivered to the Warrantholder a
certificate or certificates evidencing the number of duly authorized, validly
issued, fully paid and non-assessable Warrant Shares to which the Warrantholder
shall be entitled upon such exercise.

(d) No certificates for fractional Warrant Shares shall be issued upon the
exercise of any of the Warrants but, in lieu thereof, the Company shall, upon
exercise of all the Warrants, round up any fractional Warrant Share to the
nearest whole share of Common Stock.

2. Issuance of Common Stock; Reservation of Shares. The Company covenants and
agrees that:

(a) all Warrant Shares which may be issued upon the exercise of all or part of
the Warrants will, upon issuance in accordance with the terms hereof, be validly
issued, fully paid and non-assessable and free from all taxes, liens and charges
with respect to the issue thereof;

(b) at all times prior to the Expiration Time, the Company shall keep reserved
for issuance a sufficient number of authorized shares of Common Stock to permit
the exercise in full of the Warrants evidenced by this Warrant Certificate.

3. Adjustments of Purchase Price, Number and Character of Warrant Shares, and
Number of Warrants. The Purchase Price the number and kind of securities
purchasable upon the exercise of each Warrant shall be subject to adjustment
from time to time upon the happening of the events enumerated in this Section 3.

(a) Stock Dividends, Subdivisions and Combinations. In case the Company shall at
any time on or before the Expiration Time:

(i) pay a dividend in shares of Common Stock or make a distribution in shares of
Common Stock or such other stock to holders of all its outstanding shares of
Common Stock;

(ii) subdivide or reclassify the outstanding shares of Common Stock into a
greater number of shares;

(iii) combine the outstanding shares of Common Stock into a smaller number of
shares of Common Stock; or

(iv) issue by reclassification of its shares of Common Stock other securities of
the Company (including any such reclassification in connection with a
consolidation or merger in which the Company is the continuing corporation);

then the number and kind of Warrant Shares purchasable upon exercise of each
Warrant outstanding immediately prior thereto shall be adjusted so that the
Warrantholder shall be entitled to receive the kind and number of shares of
Common Stock or other securities of the Company which the Warrantholder would
have owned or have been entitled to receive after the happening of any of the
events described above had such Warrant been exercised in full immediately prior
to the earlier of the happening of such event or any record date in respect
thereto. In the event of any adjustment of the number of Warrant Shares
purchasable upon the exercise of each then outstanding Warrants pursuant to this
Paragraph 3(a), the Purchase Price shall be adjusted to be the amount resulting
from dividing the number of shares of Common Stock (including fractional shares
of Common Stock) covered by such Warrant immediately after such adjustment into
the total amount payable upon exercise of such Warrant in full immediately prior
to such adjustment. An adjustment made pursuant to this Paragraph 3(a) shall
become effective immediately after the effective date of such event retroactive
to the record date for any such event. Such adjustment shall be made
successively whenever any event listed above shall occur.

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<PAGE>

(b) Capital Reorganizations and Other Reclassifications. In case of any capital
reorganization of the Company, or of any reclassification of the shares of
Common Stock (other than a reclassification, subdivision or combination of
shares of Common Stock referred to in Paragraph 3(a)), or in case of the
consolidation of the Company with, or the merger of the Company with, or merger
of the Company into, any other corporation (other than a reclassification of the
shares of Common Stock referred to in Paragraph 3(a) or a consolidation or
merger which does not result in any reclassification or change of the
outstanding shares of Common Stock) or of the sale of the properties and assets
of the Company as, or substantially as, an entirety to any other corporation or
entity, each Warrant shall, after such capital reorganization, reclassification
of shares of Common Stock, consolidation, merger, or sale, be exercisable, upon
the terms and conditions specified in this Warrant Certificate, for the kind,
amount and number of shares or other securities, assets, or cash to which a
holder of the number of shares of Common Stock purchasable (at the time of such
capital reorganization, reclassification of shares of Common Stock,
consolidation, merger or sale) upon exercise of such Warrant would have been
entitled to receive upon such capital reorganization, reclassification of shares
of Common Stock, consolidation, merger, or sale; and in any such case, if
necessary, the provisions set forth in this Section 3 with respect to the rights
and interests thereafter of the Warrantholder shall be appropriately adjusted so
as to be applicable, as nearly equivalent as possible, to any shares or other
securities, assets, or cash thereafter deliverable on the exercise of the
Warrants. The Company shall not effect any such consolidation, merger, or sale,
unless prior to or simultaneously with the consummation thereof the successor
corporation or entity (if other than the Company) resulting from such
consolidation or merger or the corporation or entity purchasing such assets or
other appropriate corporation or entity shall assume, by written instrument, the
obligation to deliver to the Warrantholder such shares, securities, assets, or
cash as, in accordance with the foregoing provisions, such holders may be
entitled to purchase and the other obligations hereunder. The subdivision or
combination of shares of Common Stock at any time outstanding into a greater or
lesser number of shares shall not be deemed to be a reclassification of the
shares of Common Stock for purposes of this Paragraph 3(e).

4. Definition of Common Stock. The Common Stock issuable upon exercise of the
Warrants shall be the Common Stock as constituted on the date hereof except as
otherwise provided in Section 3.

5. Replacement of Securities. If this Warrant Certificate shall be lost, stolen,
mutilated or destroyed, the Company shall, on such terms as to indemnity or
otherwise as the Company may in its discretion reasonably impose, issue a new
certificate of like tenor or date representing in the aggregate the right to
subscribe for and purchase the number of shares of Common Stock which may be
subscribed for and purchased hereunder. Any such new certificate shall
constitute an original contractual obligation of the Company, whether or not the
allegedly lost, stolen, mutilated or destroyed Warrant Certificate shall be at
any time enforceable by anyone.

6. Registration. This Warrant Certificate, as well as all other warrant
certificates representing Warrants shall be numbered and shall be registered in
a register (the "Warrant Register") maintained at the Company Offices as they
are issued. The Warrant Register shall list the name, address and Social
Security or other Federal Identification Number, if any, of all Warrantholders.
The Company shall be entitled to treat the Warrantholder as set forth in the
Warrant Register as the owner in fact of the Warrants as set forth therein for
all purposes and shall not be bound to recognize any equitable or other claim to
or interest in such Warrants on the part of any other person, and shall not be
liable for any registration of transfer of Warrants that are registered or to be
registered in the name of a fiduciary or the nominee of a fiduciary unless made
with the actual knowledge that a fiduciary or nominee is committing a breach of
trust in requesting such registration of transfer, or with such knowledge of
such facts that its participation therein amounts to bad faith.

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<PAGE>

7. Transfer. NEITHER THE WARRANTS REPRESENTED BY THIS WARRANT CERTIFICATE NOR
THE SHARES OF COMMON STOCK OR ANY OTHER SECURITIES ISSUABLE UPON EXERCISE OF
SUCH WARRANTS HAVE BEEN REGISTERED UNDER THE SECURITIES ACT OF 1933, AS AMENDED.
SUCH WARRANTS HAVE BEEN ACQUIRED, AND ANY SHARES OF COMMON STOCK OR ANY OTHER
SECURITIES ISSUABLE UPON EXERCISE OF SUCH WARRANTS ARE REQUIRED TO BE ACQUIRED,
FOR INVESTMENT PURPOSES AND NOT WITH A VIEW TO DISTRIBUTION OR RESALE, AND MAY
NOT BE SOLD, ASSIGNED, PLEDGED, HYPOTHECATED OR OTHERWISE TRANSFERRED WITHOUT AN
EFFECTIVE REGISTRATION STATEMENT FOR SUCH WARRANTS AND/OR SUCH SHARES OR OTHER
SECURITIES UNDER THE SECURITIES ACT OF 1933, AS AMENDED, AND APPLICABLE STATE
SECURITIES LAWS OR AN OPINION OF COUNSEL SATISFACTORY TO THE ISSUER OF SUCH
WARRANTS AND SUCH SHARES OR OTHER SECURITIES TO THE EFFECT THAT REGISTRATION IS
NOT REQUIRED UNDER SUCH ACT AND SUCH STATE SECURITIES LAWS.

8. Exchange of Warrant Certificates. This Warrant Certificate may be exchanged
for another certificate or certificates entitling the Warrantholder thereof to
purchase a like aggregate number of Warrant Shares as this Warrant Certificate
entitles such Warrantholder to purchase. A Warrantholder desiring to so exchange
this Warrant Certificate shall make such request in writing delivered to the
Company, and shall surrender this Warrant Certificate therewith. Thereupon, the
Company shall execute and deliver to the person entitled thereto a new
certificate or certificates, as the case may be, as so requested.

9. Notices. All notices and other communications hereunder shall be in writing
and shall be deemed given when delivered in person, against written receipt
therefor, or two days after being sent, by registered or certified mail, postage
prepaid, return receipt requested, and, if to the Warrantholder, at such address
as is shown on the Warrant Register or as may otherwise may have been furnished
to the Company in writing in accordance with this Section 9 by the Warrantholder
and, if to the Company, at the Company Offices or such other address as the
Company shall give notice thereof to the Warrantholder in accordance with this
Section 9.

10. Registration Rights.

(a) Defined Terms. As used in this Section 10, terms defined elsewhere herein
shall have their assigned meanings and each of the following terms shall have
the following meanings (such definitions to be applicable to both the plural and
singular of the terms defined):

(i) Registerable Securities. The term "Registerable Securities" shall mean any
of the Warrant Shares issuable upon exercise of any of the Warrants or any
shares of Common Stock or other securities received in connection with any stock
split, stock dividend, merger, reorganization, recapitalization,
reclassification or other distribution payable or issuable upon shares of Common
Stock. For the purposes of this Section 10, securities will cease to be
Registerable Securities when (A) a registration statement under the Securities
Act covering such Registerable Securities has been declared effective and (1)
such Registerable Securities have been disposed of pursuant to such effective
registration statement or (2) such registration statement has remained effective
for 270 consecutive days, (B) such Registerable Securities are distributed to
the public pursuant to the Securities Act or pursuant to an exemption from the
registration requirements of the Securities Act, including, without limitation,
Rules 144 and 144A promulgated under the Securities Act or (C) such Registerable
Securities have been otherwise transferred and the Company, in accordance with
applicable law and regulations, has delivered new certificates or other
evidences of ownership for such securities which are not subject to any stop
transfer order or other restriction on transfer.

(ii) Rightsholders. The term "Rightsholders" shall include the Warrantholder,
all successors and assigns of the Warrantholders and all transferees of
Registerable Securities where such transfer affirmatively includes the transfer
and assignment of the rights of the transferor-Warrantholder under this Warrant
Certificate with respect to the transferred Registerable Securities and such
transferee agrees in writing to assume all of the transferor-Warrantholder's
agreements, obligations and liabilities under this Section 10 with respect to
the transferred Registerable Securities.

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<PAGE>

(iii) Interpretations of Terms. The words "hereof," "herein" and "hereunder" and
words of similar import when used in this Section 10 shall refer to this Section
10 as a whole and not to any particular provision of this Section 10, and
subsection, paragraph, clause, schedule and exhibit references are to this
Section 10 unless otherwise specified.

(b) Piggy-Back Registration..

(i) If, at any time on or after the Commencement Date and until the Expiration
Date, the Company proposes to file a registration statement under the Securities
Act with respect to an offering by the Company or any other party of any class
of equity security similar to any Registerable Securities (other than a
registration statement on Form S-4 or S-8 or any successor form or a
registration statement filed solely in connection with an exchange offer, a
business combination transaction or an offering of securities solely to the
existing stockholders or employees of the Company), then the Company, on each
such occasion, shall give written notice (each, a "Company Piggy-Back Notice")
of such proposed filing to all of the Rightsholders owning Registerable
Securities at least fifteen days before the anticipated filing date of such
registration statement, and such Company Piggy-Back Notice also shall be
required to offer to such Rightsholders the opportunity to register such
aggregate number of Registerable Securities as each such Rightsholder may
request. Each such Rightsholder shall have the right, exercisable for the five
days immediately following the giving of a Company Piggy-Back Notice, to
request, by written notice (each, a "Holder Notice") to the Company, the
inclusion of all or any portion of the Registerable Securities of such
Rightsholders in such registration statement. The Company shall use reasonable
efforts to cause the managing underwriter(s) of a proposed underwritten offering
to permit the inclusion of the Registerable Securities which were the subject of
all Holder Notices in such underwritten offering on the same terms and
conditions as any similar securities of the Company included therein.
Notwithstanding anything to the contrary contained in this Subparagraph
10(b)(i), if the managing underwriter(s) of such underwritten offering or any
proposed underwritten offering delivers a written opinion to the Rightsholders
of Registerable Securities which were the subject of all Holder Notices that the
total amount and kind of securities which they, the Company and any other person
intend to include in such offering is such as to materially and adversely affect
the success of such offering, then the amount of securities to be offered for
the accounts of such Rightsholders and persons other than the Company shall be
eliminated or reduced pro rata (based on the amount of securities owned by such
Rightsholders and other persons which carry registration rights) to the extent
necessary to reduce the total amount of securities to be included in such
offering to the amount recommended by such managing underwriter(s) in the
managing underwriter's written opinion.

(ii) Number of Piggy-Back Registrations; Expenses. The obligations of the
Company under this Paragraph 10(b) shall be unlimited with respect to each
Rightsholder. Subject to the provisions of Paragraph 10(d) hereof, the Company
will pay all Registration Expenses in connection with any registration of
Registerable Securities effected pursuant to this Paragraph 10(b), but the
Company shall not be responsible for the payment of any underwriter's discount,
commission or selling concession in connection therewith.

(iii) Withdrawal or Suspension of Registration Statement. Notwithstanding
anything contained to the contrary in this Paragraph 10(b), the Company shall
have the absolute right, whether before or after the giving of a Company
Piggy-Back Notice or Holder Notice, to determine not to file a registration
statement to which the Rightsholders shall have the right to include their
Registerable Securities therein pursuant to this Paragraph 10(b), to withdraw
such registration statement or to delay or suspend pursuing the effectiveness of
such registration statement. In the event of such a determination after the
giving of a Company Piggy-Back Notice, the Company shall give notice of such
determination to all Rightsholders and, thereupon, (A) in the case of a
determination not to register or to withdraw such registration statement, the
Company shall be relieved of its obligation under this Paragraph 10(b) to
register any of the Registerable Securities in connection with such registration
and (B) in the case of a determination to delay the registration, the Company
shall be permitted to delay or suspend the registration of Registerable
Securities pursuant to this Paragraph 10(b) for the same period as the delay in
the registration of such other securities. No registration effected under this
Paragraph 10(b) shall relieve the Company of its obligation to effect any
registration upon demand otherwise granted to a Rightsholder under any other
agreement with the Company.

                                        5
<PAGE>

(iv) Obligations of Rightsholders. In connection with any registration of
Registerable Securities of a Rightsholder pursuant to Paragraph 10(b) hereof:

(A) The Company may require that each Rightsholder whose Registerable Securities
are included in such registration statement furnish to the Company such
information regarding the distribution of such Registerable Securities and such
Rightsholder as the Company may from time to time reasonably request in writing.

(c) Registration Expenses. All expenses incident to the performance of or
compliance with this Agreement by the Company, including, without limitation,
all registration and filing fees of the Commission, National Association of
Securities Dealers, Inc. and other agencies, fees and expenses of Compliance
with securities or blue sky laws (including reasonable fees and disbursements of
counsel in connection with blue sky qualifications of the Registerable
Securities), rating agency fees, printing expenses, messenger and delivery
expenses, internal expenses (including, without limitation, all salaries and
expenses of its officers and employees performing legal or accounting duties),
the fees and expenses incurred in connection with the listing, if any, of the
Registerable Securities on any securities exchange and fees and disbursements of
counsel for the Company and the Company's independent certified public
accountants (including the expenses of any special audit or "cold comfort"
letters required by or incidental to such performance), Securities Act or other
liability insurance (if the Company elects to obtain such insurance), the fees
and expenses of any special experts retained by the Company in connection with
such registration and the fees and expenses of any other person retained by the
Company (but not including any underwriting discounts or commissions
attributable to the sale of Registerable Securities or other out -of-pocket
expenses of the Rightsholders, or the agents who act on their behalf, unless
reimbursement is specifically approved by the Company) will be borne by the
Company. All such expenses are herein referred to as "Registration Expenses."

(d) Indemnification: Contribution.

(i) Indemnification by the Company. The Company agrees to indemnify and hold
harmless, to the full extent permitted by law, each Rightsholder, its officers
and directors and each person who controls such Rightsholder (within the meaning
of the Securities Act), if any, and any agent thereof against all losses,
claims, damages, liabilities and expenses incurred by such party pursuant to any
actual or threatened suit, action, proceeding or investigation (including
reasonable attorney's fees and expenses of investigation) arising out of or
based upon any untrue or alleged untrue statement of a material fact contained
in any registration statement, prospectus or preliminary prospectus or any
omission or alleged omission to state therein a material fact required to be
stated therein or necessary to make the statements therein (in the case of a
prospectus, in the light of the circumstances under which they were made) not
misleading, except insofar as the same arise out of or are based upon, any such
untrue statement or omission based upon information with respect to such
Rightsholder furnished in writing to the Company by such Rightsholder expressly
for use therein.

(ii) Indemnification by Rightsholder. In connection with any registration
statement in which a Rightsholder is participating, each such Rightsholder will
be required to furnish to the Company in writing such information with respect
to such Rightsholder as the Company reasonably requests for use in connection
with any such registration statement or prospectus, and each Rightsholder agrees
to the extent it is such a holder of Registerable Securities included in such
registration statement, and each other such holder of Registerable Securities
included in such Registration Statement will be required to agree, to indemnify,
to the full extent permitted by law, the Company, the directors and officers of
the Company and each person who controls the Company (within the meaning of the
Securities Act) and any agent thereof, against any losses, claims, damages,
liabilities and expenses (including reasonable attorney's fees and expenses of
investigation incurred by such party pursuant to any actual or threatened suit,
action, proceeding or investigation arising out of or based upon any untrue or
alleged untrue statement of a material fact or any omission or alleged omission
of a material fact necessary, to make the statements therein (in the case of a
prospectus, in the light of the circumstances under which they are made) not
misleading, to the extent, but only to the extent, that such untrue statement or
omission is based upon information relating to such Rightsholder or other holder
furnished in writing to the Company expressly for use therein.

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<PAGE>

(iii) Conduct of Indemnification Proceedings. Promptly after receipt by an
indemnified party under this Paragraph 10(e) of written notice of the
commencement of any action, proceeding, suit or investigation or threat thereof
made in writing for which such indemnified party may claim indemnification or
contribution pursuant to this Agreement, such indemnified party shall notify in
writing the indemnifying party of such commencement or threat; but the omission
so to notify the indemnifying party shall not relieve the indemnifying party
from any liability which the indemnifying party may have to any indemnified
party (A) hereunder, unless the indemnifying party is actually prejudiced
thereby, or (B) otherwise than under this Paragraph 10(e). In case any such
action, suit or proceeding shall be brought against any indemnified party, and
the indemnified party shall notify the indemnifying party of the commencement
thereof, the indemnifying party shall be entitled to participate therein and the
indemnifying party shall assume the defense thereof, with counsel reasonably
satisfactory to the indemnified party, and the obligation to pay all expenses
relating thereto. The indemnified party shall have the right to employ separate
counsel in any such action, suit or proceeding and to participate in the defense
thereof, but the fees and expenses of such counsel shall be at the expense of
such indemnified party unless (A) the indemnifying party has agreed to pay such
fees and expenses, (B) the indemnifying party shall have failed to assume the
defense of such action, suit or proceeding or to employ counsel reasonably
satisfactory to the indemnified party therein or to pay all expenses relating
thereto or (C) the named parties to any such action or proceeding (including any
impleaded parties) include both the indemnified party and the indemnifying party
and the indemnified party shall have been advised by counsel that there may be
one or more legal defenses available to the indemnified party which are
different from or additional to those available to the indemnifying party and
which may result in a conflict between the indemnifying party and such
indemnified party (in which case, if the indemnified party notifies the
indemnifying party in writing that the indemnified party elects to employ
separate counsel at the expense of the indemnifying party, the indemnifying
party shall not have the right to assume the defense of such action or
proceeding on behalf of the indemnified party; it being understood, however,
that the indemnifying party shall not, in connection with any one such action,
suit or proceeding or separate but substantially similar or related actions,
suits or proceedings in the same jurisdiction arising out of the same general
allegations or circumstances, be liable for the fees and expenses of more than
one separate firm of attorneys at any time for the indemnified party, which firm
shall be designated in writing by the indemnified party).

(iv) Contribution. If the indemnification provided for in this Paragraph 10(e)
from the indemnifying party is unavailable to an indemnified party hereunder in
respect of any losses, claims, damages, liabilities or expenses referred to
therein, then the indemnifying party, in lieu of indemnifying such indemnified
party, shall contribute to the amount paid or payable by such indemnified party
as a result of such losses, claims, damages, liabilities or expenses (A) in such
proportion as is appropriate to reflect the relative benefits received by the
indemnifying party on the one hand and the indemnified party on the other or (B)
if the allocation provided by clause (A) above is not permitted by applicable
law, in such proportion as is appropriate to reflect not only the relative
benefits received by the indemnifying party on the one hand and the indemnified
party on the other but also the relative fault of the indemnifying party and
indemnified party, as well as any other relevant equitable considerations. The
relative fault of such indemnifying party and the indemnified parties shall be
determined by reference to, among other things, whether any action in question,
including any untrue or alleged untrue statement of a material fact or omission
or alleged omission to state a material fact, has been made by, or relates to
information supplied by, such indemnifying party or indemnified parties, and the
parties' relative intent, knowledge, access to information and opportunity to
correct or prevent such action. The amount paid or payable by a party as a
result of the losses, claims, damages. liabilities and expenses referred to
above shall be deemed to include, subject to the limitation set forth in
Subparagraph 10(e)(v), any legal or other fees or expenses reasonably incurred
by such party in connection with any investigation or proceeding.

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The parties hereto agree that it would not be just and equitable if contribution
pursuant to this Subparagraph 10(e)(iv) were determined by pro rata allocation
or by any other method of allocation which does not take into account the
equitable considerations referred to in clauses (A) and (B) of the immediately
preceding paragraph. No person guilty of fraudulent misrepresentation (within
the meaning of Section 11(f) of the Securities Act) shall be entitled to
contribution from any person who was not guilty of such fraudulent
misrepresentation.

(v) Limitation. Anything to the contrary contained in this Paragraph 10(e) or in
Paragraph 10(f) notwithstanding, no holder of Registerable Securities shall be
liable for indemnification and contribution payments aggregating an amount in
excess of the maximum amount received by such holder in connection with any sale
of Registerable Securities as contemplated herein.

(f) Participation in Underwritten Registration. No Rightsholder may participate
in any underwritten registration hereunder unless such Rightsholder (i) agrees
to sell such holder's securities on the basis provided in any underwriting
arrangements approved by the persons entitled hereunder to approve such
arrangements and to comply with Regulation M under the Exchange Act and (ii)
completes and executes all questionnaires, appropriate and limited powers of
attorney, escrow agreements, indemnities, underwriting agreements and other
documents reasonably required under the terms of such underwriting arrangement;
provided, that all such documents shall be consistent with the provisions of
Paragraph 10(d).

11. Miscellaneous.

This Warrant Certificate and any term hereof may be changed, waived, discharged
or terminated only by an instrument in writing signed by the party against which
enforcement of such change, waiver, discharge or termination is sought. This
certificate is deemed to have been delivered in the State of New York and shall
be construed and enforced in accordance with and governed by the laws of such
State. The headings in this Warrant Certificate are for purposes of reference
only, and shall not limit or otherwise affect any of the terms hereof.

11. Expiration.

Unless as hereinafter provided, the right to exercise these Warrants shall
expire at the Expiration Date.

Dated: August 5, 2004
Walker Financial Corporation

By:    /s/ Mitchell Segal
       -------------------------
       Mitchell Segal, President

                                        8
<PAGE>

                                  EXERCISE FORM

                           Dated:_______________, ____

TO: Walker Financial Corporation

The undersigned hereby irrevocably elects to exercise the Warrants evidenced by
this Warrant Certificate, to the extent of purchasing _________________ shares
of Common Stock, and hereby makes payment of _____________ in payment of the
actual Purchase Price thereof.

                     INSTRUCTIONS FOR REGISTRATION OF STOCK

Name:
                     (Please type or print in block letters)
Taxpayer
Identification
Number:

                                    Address:

                                   Signature:
(Signature must conform in all respects to the name of the Warrantholder as set
forth on the face of this Warrant Certificate.)

                                        9
<PAGE>

                                 ASSIGNMENT FORM

              FOR VALUE RECEIVED, _________________________________
                     (Please type or print in block letters)
hereby sells, assigns and transfers unto:

Name:
                     (Please type or print in block letters)
Taxpayer
Identification
Number:
                                    Address:

this Warrant Certificate and the Warrants represented by this Warrant
Certificate to the extent of ________________ Warrants and does hereby
irrevocably constitute and appoint ___________________________ Attorney-in-Fact,
to transfer the same on the books of the Company with full power of substitution
in the premises.

Dated:

                                   Signature:
(Signature must conform in all respects to the name of the Warrantholder as set
forth on the face of this Warrant Certificate.)

                                       10INVESTMENT BANKING
                              CONSULTING AGREEMENT

Agreement made as of October 5 2004, by and between The Vantage Group Ltd.
("Vantage"), whose primary address is 67 Wall Street, Suite 2211, New York, NY
10005 and Walker Financial Corporation ("Company"), whose primary address is 990
Stewart Avenue, Suite 60A, Garden City, NY 11530.

                                   WITNESSETH

WHEREAS, the Company requires expertise in the area of investment banking to
support its' business and growth; and

WHEREAS, Vantage has substantial contacts among the members of the investment
community, investment banking expertise, and desires to act as a consultant to
provide investment banking and advisory services.

NOW, THEREFORE, in consideration of the premises and the mutual promises and
covenants contained herein and subject specifically to the conditions hereof,
and intending to be legally bound thereby, the parties agree as follows:

1. Certain definitions - When used in this agreement, the following terms shall
have the meanings set forth below:

1.1 Party - Either of the two sides engaged by this Agreement.

1.2 Affiliate - Any persons or entities controlled by either party.

1.3 Contact Person - The person who shall be primarily responsible for carrying
out the duties of the parties hereunder. Vantage and the Company shall each
appoint a Contact Person to be responsible for their respective duties. In the
event that one Party gives notice to the other Party in writing, that in their
reasonable opinion, the other Party's Contact Person is not able to fulfill
their duties and responsibilities hereunder, both Parties shall mutually agree
upon a replacement Contact Person within ten (10) days of said notice.

1.4 Extraordinary Expenses - Expenses that are beyond those that are usual,
regular customary in the conduct of in-house activities in fulfillment of the
scope of this Agreement.

1.5 Equity - Cash, securities or liquid assets, specifically excluding real
property.

1.6 Payment or Payable in Kind - Distribution of the proceeds of a transaction
in the same type and form as was given as valuable consideration for the
transaction. 2. Contact Person. The Contact Person for Vantage is Lyle Hauser.
The Contact Person for the Company is Mitchell Segal.

<PAGE>

3. Services to be rendered by Vantage:

3.1 Advice and Counsel - Vantage will provide advice and counsel regarding the
Company's strategic business and financial plans, strategy and negotiations with
potential lenders, investors, merger and acquisition candidates, joint ventures,
corporate partners and others involving financial and financially related
transactions.

3.2 Introductions to Securities Brokerage Community - Vantage is an Investment
Banking firm and maintains relationships with registered Broker/Dealers and will
enable contact between the Company and such professionals to facilitate
transactions among them. Vantage will use its' business contacts in the
brokerage community to assist the Company in establishing relationships with
securities dealers on a regular and continuous basis. Vantage understands that
this is in keeping with the Company's business objective to establish a
nationwide network of securities dealers who have an interest in the Company.

3.3 Market-Making Intelligence - Vantage will monitor and react to sensitive
market information on a timely basis and provide advice, counsel and proprietary
intelligence (including but not limited to information on price, volume and
identification of market makers) to the Company with respect to securities in
which the Company has an interest. The Company acknowledges that this
information is readily available from other sources but believes Vantage can
provide it in a more timely manner and with substantial value-added
interpretation of such information. The foregoing notwithstanding, no
information will be provided to the Company with the respect to the activities
of any other of Vantage's customers or customer accounts without such customers'
prior consent.

3.4 Due Diligence - Vantage will undertake due diligence on all proposed
financial, valuation and stock price implications thereof.

3.5 Additional Duties - Vantage and the Company shall mutually agree upon any
additional duties which Vantage may provide for compensation paid or payable by
the Company under this Agreement. Such additional Agreement(s) may, although
there is no requirement to do so, be attached hereto and made a part hereof as
Exhibits beginning with Exhibit A.

3.6 Best Efforts - Vantage will devote such time and best efforts as may be
reasonably necessary to perform its' services. Vantage is not responsible for
the performance of any services, which may be rendered hereunder without the
Company providing the necessary information prior thereto. Vantage cannot
guarantee results on behalf of the Company, but shall pursue all avenues
available through its' network of financial contacts. At such time as an
interest is expressed in the Company's needs, Vantage shall notify the Company
and advise it as to the source of such interest and any terms and conditions of
such interest. The acceptance and consummation of any transaction is subject to
acceptance of the terms and conditions of the Company. It is understood that a
portion of the compensation to be paid hereunder is being paid by the Company to
have Vantage remain available to assist the Company with transactions on an as
needed basis.

<PAGE>

4. Compensation to Vantage

4.1 Consulting Fee - For the services and duties to be rendered and performed by
Vantage during the Engagement Period and in consideration of Vantage having
entered into this agreement, the Company agrees as follows:

(a) Upon execution of this agreement, the Company shall issue to Vantage 300,000
unrestricted shares of Common Stock of the Company (the "Consulting Stock") ;
and

(b) The Company shall issue to Vantage, 90 days after the execution of this
agreement 150,000 unrestricted shares of Common Stock of the Company (the
"Consulting Stock") ; and

(c) The Company shall issue to Vantage, 180 days after the execution of this
agreement 150,000 unrestricted shares of Common Stock of the Company (the
"Consulting Stock") ; and

(d) The Company shall issue to Vantage, 270 days after the execution of this
agreement 150,000 unrestricted shares of Common Stock of the Company (the
"Consulting Stock") ; and

(e) The Company shall issue to Vantage, 360 days after the execution of this
agreement 150,000 unrestricted shares of Common Stock of the Company (the
"Consulting Stock), and

(f) The Company shall issue to Vantage, 450 days after the execution of this
agreement 100,000 unrestricted shares of Common Stock of the Company (the
"Consulting Stock).

4.2 Extraordinary Expenses - Extraordinary expense of Vantage shall be submitted
to the Company, and must be approved by the Company, prior to expenditure and
shall be paid by the Company, within ten (10) business days of receipt of
Vantage's request for payment. 5. Indemnification - Each Party shall hold the
other Party harmless from and against, and shall indemnify the other Party, for
any liability, loss and costs, expenses or damages howsoever caused by reason of
injury (whether to body, property, personal or business character or reputation)
sustained by any person or property by reason of any act of neglect, default or
omission of it or any of its' agents, employees or other representatives arising
out of or in relation to this Agreement. Nothing herein is intended to nor shall
it relieve either Party from liability for its own act, omission or negligence.

6. Company Representations - The Company hereby represents, covenants and
warrants to Vantage as follows:

<PAGE>

6.1 Authorization - The Company and its signatories herein have full power and
authority to enter into this Agreement and to carry out the transactions
contemplated hereby.

6.2 No Violation - Neither the execution and delivery of this Agreement nor the
consummation of the transactions contemplated hereby will violate any provisions
of the charters or by-laws of the Company or, violate, or be in conflict with,
or constitute a default under, any agreement or commitment to which the Company
is a party, or violate any statute or law or any judgement, decree, regulation
or rule of any court or governmental authority.

6.3 Agreement in Full Force and Effect - All contracts, agreements, plans,
leases, policies and licenses referred herein to which the Company is a party
are valid and in full force and effect.

6.4 Litigation - Except as set forth below, there is no action, suit, inquiry,
proceeding or investigation by or before any court or governmental or other
regulatory or administrative agency or commission pending or, to the best
knowledge of the Company, threatened against or involving the Company, or which
questions or challenges the validity of this Agreement and its subject matter
and the Company does not know or have any reason to know of any valid basis for
any such action, proceeding or investigation.

6.5 Consents - No consent of any person, other than the signatories hereto, is
necessary to the consummation of the transactions contemplated hereby,
including, without limitation, consents from the Party's to loans, contracts,
leases or other agreements or consents from governmental agencies, whether
federal, state or local. 6.6 Vantage's Reliance - Vantage has and will rely upon
the documents, instruments and written information furnished to Vantage by the
Company's officers, directors or designated employees. The Company represents
that all statements and representations provided by the Company are true,
complete and accurate. The Company agrees to indemnify, hold harmless and defend
Vantage, its officers, directors, agents and employees, at the Company's expense
for any proceeding or suit which may arise out of any inaccuracy or
incompleteness of any such material or written information supplied by the
Company.

6.7 SERVICES NOT EXPRESSED OR IMPLIED

6.7.1 Vantage has not agreed with the Company, in this Agreement or any other
agreement, verbal or written, to guarantee market makers in any specific
security or securities that the Company has an interest.

6.7.2 That any payments made herein are in no way related to or conditional upon
Vantage participating in any capital raising activities.

6.7.3 That no payments made herein to Vantage are for the purpose of affecting
the price of any security or influencing any market making functions, including,
but not limited to, bid/ask quotations, retail securities activities or for the
submission of any application to make a market.

<PAGE>

7. Confidentiality - Vantage and the Company each agree to provide reasonable
security measures to keep information confidential whose release may be
detrimental to the business. Vantage and the Company shall require their
employees, agents, affiliates, subcontractors, other licensees and others who
will properly have access to the information to first enter into non-disclosure
agreements requiring the confidentiality contemplated by this Agreement in
perpetuity.

8. Miscellaneous Provisions:

8.1 Amendment and Modification - Subject to applicable law, this Agreement may
be amended, modified and supplemented by written agreement of both Parties or by
their duly authorized respective officers.

8.2 Waiver of Compliance - Any failure of Vantage, on the one hand, or the
Company, on the other, to comply with any other obligation, agreement or
condition herein may be expressly waived in writing, but such waiver of failure
to insist upon strict compliance with such obligation, covenant, agreement or
condition shall not operate as a waiver of, or estoppel with respect to, any
subsequent or other failure. 8.3 Expenses - Whether or not the transactions
contemplated by this Agreement shall be consummated, both parties agree that all
fees and expenses incurred in connection with this Agreement shall be borne by
the appropriate party who incurred said expenses. , including without limitation
all fees of counsel, accountants and regulatory agencies.

8.4 Other Business Opportunities - Except as provided in this Agreement, each
party shall have the right independently to engage in and receive full benefits
from business activities. In the case of business activities which would be
competitive with the other Party, notice shall be given prior to this Agreement
or, if such activities are proposed, within ten (10) days prior to engagement
therein. The doctrines of "corporate opportunity" or "business opportunity"
shall not be applied to any other activity, venture or operation of either
party.

8.5 Compliance with Regulatory Agencies - Each party represents and warrants to
the other Party that all actions, direct or indirect, taken by it and its'
respective agents, employees and affiliates in connection with this Agreement
shall conform to all applicable Federal and state Securities Laws.

8.6 Notices - Any notices to be given hereunder by any Party to the other may be
effected by personal delivery in writing or by registered mail. Mailed notices
shall be addressed to the Parties at the address appearing at the close of this
Agreement, but any party may change their address by written notice in
accordance with this subsection. Notices delivered personally shall be deemed
communicated as of factual receipt; mailed notices shall be deemed communicated
as of three (3) days after mailing.

8.7 Assignment - This Agreement and all of its provisions hereof shall be
binding upon and inure to the benefit of the Parties hereto and their respective
successors and permitted assigns, but neither this Agreement nor any of the
rights, interests or obligations hereunder shall be assigned by any of the
Parties hereto without the prior written consent of the other Party, except by
operation of law.

<PAGE>

8.8 Delegation - Neither Party shall delegate the performance of its duties
under this Agreement without the prior written consent of either Party.

8.9 Publicity - Neither Vantage or the Company shall make issue, or caused to be
made or issued, any announcement or written statement concerning this Agreement
or the transactions contemplated hereby for dissemination to the general public
without the prior written consent of the other Party. This provision shall not
apply, however, to any announcement or written statement required by law or any
regulations of any federal or state governmental agency, except that the Party
required to make such announcement shall, whenever practicable, consult with the
other Party concerning the timing and consent of such announcement before such
announcement is made. 8.10 Governing Law- This Agreement and the legal relation
among the Parties hereto shall be governed by and construed in accordance with
the laws of the State of New York, without regard to its conflict of law
doctrine. Both parties agree that if action is instituted to enforce or
interpret any provision of this Agreement then jurisdiction and venue shall be
in New York, New York.

8.11 Counterpoints - This Agreement may be executed simultaneously in two or
more counterparts, each of which shall be deemed an original, but all of which
together shall constitute one and the same instrument.

8.12 Headings - The headings of the sections of this Agreement are inserted for
convenience only and shall not constitute a part hereof or affect in any way the
meaning or interpretation of this Agreement.

8.13 Entire Agreement - This Agreement, including any Exhibits hereto, and the
other documents and certificates delivered pursuant to the terms hereof, set
forth the entire agreement and understanding of the Parties hereto in respect of
the subject matter contained herein, and supersedes all primary agreements,
promises, covenants, arrangements, communications, representations or
warranties, whether oral or written, by any officer, employee or representative
of any Party hereto.

8.14 Third Parties - Except as specifically set forth and referred to herein,
nothing herein expressed or implied is intended or shall be construed to confer
upon or give to any person or corporation other than the Parties hereto and
their successors or assigns, any rights or remedies under or by reason of this
Agreement.

8.15 Attorney's Fees and Costs - If any action is necessary to enforce and
collect upon the terms of this Agreement, the prevailing Party shall be entitled
to reasonable attorney's fees and costs, in addition to any other relief to
which that Party may be entitled. This provision shall be construed as
applicable to the entire Agreement.

8.16 Survivability - If any part of this Agreement is found, or deemed by a
court of competent jurisdiction, to be invalid and unenforceable, that part
shall be severable from the remainder of this Agreement.

8.17 Further Assurances - Each of the Parties agrees that it shall from time to
time take such actions and execute such additional instruments as may be
reasonably necessary or convenient to implement and carry out the intent and
purpose of this Agreement.

<PAGE>

8.18 Right to Data after Termination - After termination of this Agreement each
party shall be entitled to copies of all information acquired hereunder as of
the date of termination and not previously furnished to it. 8.19 Relationship of
the Parties - Nothing contained in this Agreement shall be deemed to constitute
either Party the partner of the other, nor, except as otherwise herein expressly
provided, to constitute either party the agent or legal representative of the
other, nor to create any fiduciary relationship between them. It is not the
intention of the Parties to create, nor shall this Agreement be construed to
create any commercial or other partnership. Neither Party shall have any
authority to act for or assume any obligations or responsibility on behalf of
the other Party, except as otherwise expressly provided herein. The rights,
duties, obligations and liabilities of the Parties shall be severed and not
joint or collective. Each Party hereto shall be responsible only for its
obligations as herein set out and shall be liable only for its share of the
costs and expense provided herein. Each party shall indemnify, defend and hold
harmless the other Party, its officers directors or employees, from and against
any and all losses, claims, damages and liabilities arising out of any act or
any assumption of liability by the indemnifying Party, or any of its officers,
directors or employees, done or undertaken, or apparently done or undertaken, on
behalf of the other Party, except pursuant to the authority expressly granted
herein or otherwise agreed in writing between the Parties. Each Party shall be
responsible for the acts of its agents and affiliates.

9. Term of Agreement and Termination - This Agreement shall be effective upon
execution, and shall continue for 18 months unless terminated sooner, by either
Party, upon giving to the Party ten (10) days written notice. Upon the
termination of this Agreement, no future compensation that would be due if the
Agreement was not terminated as enumerated in Section 4.1 will be due and owing.

                               IN WITNESS WHEREOF

THE PARTIES HERETO HAVE CAUSED THIS AGREEMENT TO BE DULY EXECUTED, AS OF THE 5TH
DAY OF OCTOBER, 2004.

By:  /s/ Lyle Hauser                  By:  /s/ Mitchell Segal
     -------------------------             ----------------------------
     Lyle Hauser                           Mitchell Segal
     The Vantage Group Ltd.                Walker Financial Corporation

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