Document:

Agreement between the Company and Comprehensive Associates, LLC

    Comprehensive
      Healthcare Solutions, Inc.

    45
      Ludlow Street, Suit 602

    Yonkers,
      New York 10705

    

    

    December
      5, 2006

    

    

    Comprehensive
      Associates LLC

    64
      Shelter Lane

    Roslyn,
      New York 11557

    

    Ladies
      and Gentlemen:

    

    On
      August
      19, 2005, Comprehensive Associates LLC (“Associates”)
      provided a loan to Comprehensive Healthcare Solutions, Inc. (“Comprehensive”)
      in the
      amount of two hundred thirty-five thousand dollars ($235,000), and Comprehensive
      issued to Associates two (2) Convertible Debentures of even date, one in the
      principal amount of two hundred thousand dollars ($200,000) (the “$200,000
      Debenture”),
      and
      one in the principal amount of thirty-five thousand dollars ($35,000) (the
      “$35,000
      Debenture”
and,
      together with the $200,000 Debenture, the “Debentures”).
      Simultaneously therewith, Comprehensive and Associates entered into a Consulting
      Agreement of even date (the “Consulting
      Agreement”)
      and a
      Registration Rights Agreement of even date (the “Registration
      Rights Agreement”),
      and
      Comprehensive issued to Associates warrants for the purchase of an aggregate
      of
      five million (5,000,000) shares of Common Stock of Comprehensive (the
“Warrants”
and
      together with the Debentures, the Consulting Agreement and the Registration
      Rights Agreement, the “Initial
      Transaction Documents”).
      

    

    On
      September 16, 2005, Comprehensive and Associates entered into a letter agreement
      (the “Early
      Redemption Letter Agreement”)
      pursuant to which Comprehensive was granted the option, under certain
      circumstances, to redeem and prepay the entire outstanding aggregate principal
      amount of the Debentures, and Comprehensive agreed to be responsible for and
      to
      pay all legal fees and expenses incurred by Associates in connection with the
      preparation, negotiation and execution of the Initial Transaction Documents
      and
      the Early Redemption Letter Agreement.

    

    On
      September 28, 2005, Associates provided a loan to Comprehensive in the amount
      of
      twenty-eight thousand dollars ($28,000), and Comprehensive issued to Associates
      a promissory note in such principal amount (the “Note”).
      Simultaneously therewith, Comprehensive and Associates entered into a letter
      agreement of even date therewith (the “Utilization
      Letter Agreement”)
      pursuant to which Comprehensive agreed to pay to Associates certain amounts
      based on the utilization of prescription discount cards, and a letter agreement
      of even date therewith (the “Reimbursement
      Letter Agreement”)
      pursuant to which Comprehensive agreed to be responsible for and to pay all
      legal fees and expenses incurred by Associates in connection with the
      preparation, negotiation and execution of the Note, the Utilization Letter
      Agreement and the Reimbursement Letter Agreement. 

     

     

    
      
         

      

      
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    On
      June
      16, 2006, Comprehensive and Associates entered into a letter agreement (the
      “Security
      Letter Agreement”)
      pursuant to which, among other matters, Associates was granted a first security
      interest in all of Comprehensive’s assets as security for the satisfaction of
      Comprehensive’s obligations under the Transaction Documents (as defined
      therein), and, in connection with the Registration Rights Agreement,
      Comprehensive issued to Associates a debenture in the principal amount of
      twenty-seven thousand four hundred dollars ($27,400) (the “$27,400
      Debenture”).

    

    The
      Note,
      the Utilization Letter Agreement, the Reimbursement Letter Agreement, the Early
      Redemption Letter Agreement, the Security Letter Agreement and the Initial
      Transaction Documents are collectively referred to as the “Prior
      Transaction Documents.”

    

    The
      parties hereby agree to amend the Prior Transaction Documents as
      follows:

    

    1.  Transfer
      of Assets.
      (a)
      Pursuant to an Assignment and Bill of Sale being executed simultaneously
      herewith (the “Bill
      of Sale”),
      Comprehensive is assigning and transferring to Associates all of its right,
      title and interest in an to all of its assets, properties and rights, other
      than
      the Excluded Assets (as hereinafter defined) (the “Assets”),
      including, without limitation, all of its right, title and interest in, to
      and
      under a Marketing Affiliation Agreement, dated as of July 27, 2006, with
      Alliance Healthcard, Inc. (“Alliance”)
      (the
“Alliance
      Agreement”)
      and
      all other assets and rights relating to Comprehensive’s medical discount card
      business (the “Transfer”),
      free
      and
      clear of all mortgages, liens, pledges, security interests, charges, claims,
      restrictions and encumbrances of any nature whatsoever (collectively,
“Liens”),
      except for the Lien currently held by Associates.
      For
      purposes hereof, the term “Excluded
      Assets”
shall
      mean Comprehensive’s shares of stock of Accutone Inc. and Interstate Hearing Aid
      Service Inc. through which Comprehensive operates its audiological services
      and
      Comprehensive’s rights under this letter agreement and the Prior Transaction
      Documents.

    

    (b)  It
      is
      expressly understood and agreed that, except pursuant to the Assignment and
      Assumption Agreement of even date being executed simultaneously herewith between
      Comprehensive and Associates with respect to the Alliance Agreement, in no
      event
      shall Associates assume or be responsible for, whether pursuant to this letter
      agreement or otherwise, any liability or obligation of Comprehensive of any
      kind, nature or description whatsoever, fixed or contingent, inchoate or
      otherwise.

    

    2.  Cancellation
      of $27,400 Debenture and Legal Fees.
      In
      consideration of the Transfer, Associates hereby agrees that the $27,400
      Debenture is cancelled and of no further force or effect and that
      Comprehensive’s obligation to reimburse Associates for legal fees pursuant to
      the Prior Transaction Documents in the maximum amount of $20,188.75 is cancelled
      and of no further force or effect. The parties agree that the total amount
      due
      under the $27,400 Debenture as of the date hereof is
      $__________.

    
      
         

      

      
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    3.  Debentures.
      (a) In
      further consideration for the Transfer, the Maturity Date for the $200,000
      Debenture and the $35,000 Debenture shall be the earlier of (i) six (6) months
      from the date hereof or (ii) the date on which, and to the extent that,
      Comprehensive receives any funds from any financing or other capital-raising
      transaction, whether as equity, debt or otherwise.

    

    (b)  In
      the
      event either or both of the Debentures is not paid when due, whether on the
      Maturity Date, following an Event of Default thereunder or otherwise, the
      Conversion Price (as defined in the Debentures) shall be reduced to one cent
      ($.01), subject to adjustment as provided for in Section 2 of the Debentures.
      In
      the event the par value of Comprehensive’s Common Stock is reduced to less than
      one cent ($.01) (the “Par
      Value Reduction”),
      then,
      effective upon the Par Value Reduction, the reference to “one cent ($.01)” in
      the initial sentence of this paragraph shall instead be the reduced par value
      amount but not less than one-half of one cent ($.005), subject to adjustment
      as
      provided for in Section 2 of the Debentures.

    

    (c)  Until
      such time as the Debentures are paid in full or converted in full into Common
      Stock, Comprehensive will
      not
      sell, or enter into any agreement to sell, shares of its Common Stock or any
      Common Stock Equivalents (as such term is defined in the Debentures) without
      the
      prior written consent of Associates. Any consent given by Associates shall
      not
      impair or otherwise affect its rights under Section 2 of the Debentures,
      including, without limitation, the anti-dilution adjustments provided for
      therein. 

    

    (d)  In
      addition to the Events of Default provided for in the Debentures, each of the
      following shall constitute an Event of Default under the Debentures:

    

    (i)  a
      breach
      by Comprehensive of any of its representations, warranties or other obligations
      under this letter agreement;

    

    (ii)  the
      acquisition by any person or entity, or any group of persons or entities, of
      shares of capital stock that represent a majority of the voting power of
      Comprehensive.

    

    (e)  Nothing
      herein shall be deemed a waiver by Associates of its right to declare an Event
      of Default under either or both of the Debentures for a circumstance that
      exists, or an event that occurs, after the date hereof; provided, however,
      that
      Associates agrees that the Registration Statement (as such term is defined
      in
      the Debentures) not being effective or current and Paul Rothman no longer
      serving as President of the Company shall not constitute Events of Default
      under
      the Debentures.

    

    4.  Representations
      and Warranties.
      Comprehensive makes
      the
      following representations and warranties to Associates, each of which shall
      be
      deemed material, and Associates, in executing, delivering and consummating
      this
      letter agreement, has relied upon the correctness and completeness of each
      of
      such representations and warranties:

     

     

    
      
         

      

      
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    (a)  No
      consent of any governmental or other regulatory agency, or of any other person
      or entity, is required to be received by or on the part of Comprehensive to
      enable it to enter into and carry out this letter agreement and the transactions
      contemplated hereby, including the transfer to Associates of all of the right,
      title and interest of Comprehensive in and to the Assets.

    

    (b)  Comprehensive
      has the power and authority to enter into this letter agreement and to carry
      out
      its obligations hereunder; the execution and delivery of this letter agreement
      and the consummation of the transactions contemplated hereby have been duly
      authorized by the Board of Directors of Comprehensive and no other corporate
      proceedings on the part of Comprehensive, including, without shareholder
      approval, are necessary to authorize the execution and delivery of this letter
      agreement and the consummation of the transactions contemplated hereby; and
      this
      letter agreement constitutes the valid and binding obligation of Comprehensive
      and is enforceable in accordance with its terms.

    

    (c)  Neither
      the execution and delivery of this letter agreement by Comprehensive nor
      compliance by Comprehensive with any of the provisions hereof nor the
      consummation of the transactions contemplated hereby, will:

    

    (i)  violate
      or conflict with any provision of the Certificate of Incorporation or By-laws
      of
      Comprehensive;

    

    (ii)  violate
      or, alone or with notice or the passage of time, result in the breach or
      termination of, or otherwise give any contracting party the right to terminate,
      or declare a default under, the terms of any agreement or understanding to
      which
      Comprehensive is a party or by which it or any of the Assets may be
      bound;

    

    (iii)  result
      in
      the creation of any Lien upon any of the Assets;

    

    (iv)  violate
      any order, decree or judgment against, or binding upon, Comprehensive or upon
      the Assets; or

    

    (v)  violate
      any law or regulation of any jurisdiction relating to Comprehensive or the
      Assets.

    

    (d)  Comprehensive
      has performed all obligations required to be performed by it to date under
      the
      Alliance Agreement and the other agreements and contracts listed on Schedule
      A
      to the Bill of Sale (the “Other
      Agreements”),
      is
      not in default under the Alliance Agreement or any of the Other Agreements
      and
      has received no notice of any dispute, default or alleged default thereunder
      which has not heretofore been cured or which notice has not heretofore been
      withdrawn; to Comprehensive’s knowledge, there is no default under the Alliance
      Agreement by Alliance or under any of the Other Agreements by the other parties
      thereto; the Alliance Agreement and the Other Agreements are freely assignable
      to Associates.

    

    (e)  Comprehensive
      owns outright, and has good and marketable title to, all of the Assets, free
      and
      clear of all Liens, except for the Lien held by Associates.

     

     

    
      
         

      

      
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    (f)  Comprehensive
      owns and has the right to use the names, “Comprehensive HealthCare Solutions”
and “The Solution Card” (the “Names”),
      Each
      of the Names will be owned and available for use by Associates on identical
      terms and conditions immediately subsequent to the date hereof. Comprehensive’s
      use of the Names has not interfered with, infringed upon, misappropriated,
      or
      otherwise come into conflict with any intellectual property rights of any person
      or entity, and Comprehensive has never received any charge, complaint, claim,
      demand, or notice alleging any such interference, infringement,
      misappropriation, or violation, including any claim that Comprehensive must
      license or refrain from using either of the Names. To the knowledge of
      Comprehensive, no person or entity has interfered with, infringed upon,
      misappropriated, or otherwise come into conflict with either of the Names.
      Comprehensive has not licensed or granted to any person or entity rights of
      any
      nature to use either of the Names, does not pay, and is not obligated to pay,
      royalties to any person or entity for use of either of the Names, and is not
      otherwise a party to, or bound by, any oral or written agreement or contract
      with regard to either of the Names.

    

    (g)  The
      authorized capital stock of the Company consists of 20,000,000 shares of Common
      Stock, $.01 par value, of which 17,077,109 shares are issued and outstanding,
      and 5,000 shares of Preferred Stock, $.01 par value, none of which are issued
      or
      outstanding. Except for the Debentures and the Warrants, there are no
      subscriptions, options, warrants, rights, calls or other commitments to which
      the Company is a party, or by which it is bound, calling for the issuance,
      sale,
      transfer or other disposition of any class of securities of the Company and
      there are no outstanding securities or instruments of the Company convertible
      into or exchangeable for shares of Common Stock or any other securities of
      the
      Company.

    

    (h)  The
      Company has submitted to the Securities and Exchange Commission a preliminary
      information statement pursuant to which, among other matters, the number of
      authorized shares of Common Stock of the Company would be increased to
      150,000,000 (the “Authorized
      Shares Increase”).
      The
      Authorized Shares Increase has been approved by the holders of a majority of
      the
      outstanding voting securities of the Company. The Company will use its best
      efforts to finalize the information statement, mail definitive copies thereof
      to
      its shareholders and file a Certificate of Amendment of its Certificate of
      Incorporation with the State of Delaware as soon as possible.

    

    5.  Indemnification.
      From
      and
      after the date hereof, Comprehensive will reimburse, indemnify and hold harmless
      Associates and its directors, officers, members, managers, employees, successors
      and assigns (an “Indemnified
      Party”)
      against and in respect of any and all actions, proceedings, damages, losses,
      deficiencies, liabilities, assessments, fines, costs and expenses, including
      court costs, costs and expenses of investigation and reasonable attorneys fees
      incurred or suffered by any Indemnified Party that result from, relate to or
      arise out of:

    (a)  any
      and
      all liabilities and obligations of Comprehensive of any kind, nature and
      description whatsoever, fixed or contingent, inchoate or otherwise, that either
      (A) are existing on the date hereof or (B) arise out of, or result from or
      relate to, any transaction entered into, or any state of facts existing, prior
      to or at the date hereof which are imposed on Associates as result of or in
      connection with the transactions contemplated in this letter agreement, whether
      pursuant to the Alliance Agreement, the Other Agreements or
      otherwise;

     

     

    
      
         

      

      
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    (b)  any
      and
      all claims against any Indemnified Party that relate to Comprehensive or the
      Assets in which the principal event giving rise thereto occurred on or prior
      to
      the date hereof or which result from or arise out of any action or inaction
      on
      or prior to the date hereof of Comprehensive or any director, officer, employee,
      shareholder, agent or representative of Comprehensive, whether pursuant to
      the
      Alliance Agreement, the Other Agreements or otherwise; and/or

    

    (c)  any
      misrepresentation, breach of warranty or nonfulfillment of any agreement or
      covenant on the part of Comprehensive under this letter agreement.

    

    6.  No
      Waiver.
      Except
      as expressly provided for in this letter agreement or in any of the documents
      referred to herein, nothing herein or therein shall be deemed or construed
      as a
      waiver of any rights and/or remedies of Associates under or with respect to
      any
      of the Prior Transaction Documents, whether at law or in equity.

    

    7.  Legal
      Fees and Expenses.
      In
      consideration of the foregoing, Comprehensive agrees to be responsible for
      and
      shall pay all legal fees and expenses incurred by Associates in connection
      with
      the preparation, negotiation and execution of this letter agreement and the
      documents referred to herein up to a maximum of $3,500.

    

    8.  Entire
      Agreement.
      This
      letter agreement constitutes the entire agreement of the parties with respect
      to
      the subject matter hereof. No modification of this letter agreement or any
      part
      thereof shall be valid unless in writing and signed by or on behalf of the
      party
      to be charged therewith.

    

    9.  Headings.
      The
      headings or captions under sections of this letter agreement are for convenience
      of reference only and do not in any way modify, interpret or construe the intent
      of the parties or affect any of the provisions of this letter
      agreement.

    

    10.  Counterparts. This
      letter agreement may be executed in any number of counterparts, each of which
      shall be deemed to be an original and all of which together shall constitute
      one
      instrument.

    

    11.  Facsimile
      Signatures.
      Signatures hereon which are transmitted via facsimile shall be deemed original
      signatures.

    

    12.  Representation
      by Counsel; Interpretation.
      The
      parties acknowledge that they have been represented by counsel, or afforded
      the
      opportunity to be represented by counsel, in connection with this letter
      agreement and the transactions contemplated hereby. Accordingly, any rule or
      law
      or any legal decision that would require the interpretation of any claimed
      ambiguities in this letter agreement against the party that drafted it has
      no
      application and is expressly waived by the parties. The provisions of this
      letter agreement shall be interpreted in a reasonable manner to give effect
      to
      the intent of the parties hereto.

    

    13.  General.
      Except
      as amended hereby, the provisions of the Prior Transaction Documents shall
      continue in full force and effect in accordance with their respective
      terms.

    

    [Remainder
      of page intentionally left blank. Signature page follows.]

     

     

    
 

    
      
         

      

      
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    If
      you
      are in agreement with the foregoing, please so indicate by signing in the space
      provided below.

    

    Very
      truly yours,

    

    COMPREHENSIVE
      HEALTHCARE

    SOLUTIONS,
      INC.

    

    By:
      /s/
      John Treglia

    John
      Treglia,

    Chairman
      of the Board and CEO

    

    Agreed:

    

    COMPREHENSIVE
      ASSOCIATES LLC

    

    By:
      The
      Nybor Group, Inc., Managing Member

    

    By:
      /s/
      Robyn Schreiber

    Robyn
      Schreiber, PresidentAgreement between the Company and Larry Brand

    STOCK
      PURCHASE AGREEMENT

    

    This
      stock purchase agreement dated January 3, 2007 by and between Comprehensive
      Healthcare Solutions, a Delaware corporation with offices located at 45 Ludlow
      Street, Yonkers, New York, 10705, hereafter referred to as “Seller,” and Larry
      A. Brand an individual with offices located at 142 Welles Street, Forty Fort,
      PA
      18704, hereafter referred to as “Buyer”.

    

    Whereas,
      Accutone Inc., hereafter “Accutone”, a Pennsylvania corporation the shares of
      which are wholly owned by Seller; and 

    

    Whereas
      , Buyer
      currently operates a business known as Accutone Hearing Services located at
      142
      Welles Street, Forty Fort, PA 18704; and 

    

    Whereas,
      Buyer
      is desirous of obtaining all the issued and outstanding shares of stock and
      assets of Accutone; and

    

    Whereas,
      Buyer
      holds a debenture issued by Seller in the amount of $200,000 dated on or about
      June 1, 2006 on which there is due and owing to Buyer the principal sum of
      $200.000 plus interest;

    

    Whereas,
      Buyer is
      indebted to Accutone in the amount of $25,000, which obligation is memorialized
      by a promissory note executed by Buyer in favor of Accutone; 

    

    Now
      therefore in consideration of the mutual covenants herein contained, it is
      hereto agreed by and between the parties as follows:

    

    1. Purchase
      Price -
      The
      purchase price shall be the forgiveness and cancellation by Buyer of that
      certain debenture from Seller to Buyer in the principal amount of $200,000.00
      dated June 1, 2006. Seller shall also consent to the forgiveness of the
      $25,000.00 note owed by the Buyer to Accutone.

    

     

    	A)  	
            At
              closing, Seller shall deliver to Buyer all the issued and outstanding
              shares of stock of Accutone or, in the event that the shares of stock
              are
              lost and not capable of delivery, an affidavit attesting to the fact
              that
              the shares have not been previously sold or pledged by delivery to
              any
              creditor or third party.

          

    	B)  	
            At
              closing, Buyer shall deliver to Seller the Debenture duly marked cancelled
              and voided, and shall deliver to Seller a general release of all
              liability.

          

    

    	2.  	
            Sellers
              Warranty -
              The Seller owns the stock of Accutone free and clear of all liens,
              encumbrances, claims and charges of every kind. The Seller has the
              full
              right to transfer the said stock and assets to the Buyer free and clear
              of
              all liens, encumbrances, claims and other charges of every kind and
              without violating any agreement or understanding to which the Seller
              is
              the party or by which it is bound. Seller has authorized this transaction
              by act of its board of directors duly effectuated in accordance with
              its
              rules and bylaws and the signatory hereto has the authority to execute
              all
              documents necessary and appropriate to consummate same on Seller’s behalf.
              

          

     

     

    
      
         

      

      
         

        
          

        

      

      
         

      

    

    
 

    3. Disclosure
      - No
      representation or warranty by the Seller in this Agreement or in any other
      exhibit, list, certificate, or document contains or will contain any untrue
      statement of material fact.

    

    4. Conduct
      of Business -
      The
      Seller has ceased using the name Accutone or Accutone, Inc. and currently
      operates its hearing aid business as Interstate Hearing Aid Service and or
      Interstate / Accutone. 

    

    5. Indemnification
      by the Seller -
      The
      Seller shall defend, indemnify and hold the Buyer harmless from and against
      all
      actual or potential claims, demands, liabilities, damages, losses, and out
      of
      pocket expenses including reasonable attorneys fees whether or not reduced
      to
      judgment, order or award caused by or rising out of the breach of any agreement
      or any representation or warranty made by the Seller in this agreement, or
      in
      any exhibit, list, certificate, or document delivered by it pursuant hereto
      and
      Buyer shall have the right to offset against any monies owed to
      Seller.

    

    6. Indemnification
      by the Buyer -
      The
      Buyer shall defend, indemnify and hold the Seller harmless from and against
      all
      actual or potential claims, demands, liabilities, damages, losses, and out
      of
      pocket expenses including reasonable attorneys fees whether or not reduced
      to
      judgment, order or award caused by or rising out of the breach of any agreement
      or any representation or warranty made by the Buyer in this agreement, or in
      any
      exhibit, list, certificate, or document delivered by it pursuant hereto and
      Seller shall have the right to offset against any monies owed to
      Buyer

    

    7. Inspection
      - Buyer
      has had adequate opportunity to inspect the books and records of Accutone and
      perform any due diligence Buyer may wish, and Buyer is satisfied with the
      condition of the corporation organizationally, financially and otherwise, and
      Buyer takes title to the shares of stock and assumes control of the Accutone
      corporate entity, in “as is” condition with no representations or warranties by
      Seller of any kind as to the condition of the business of the Accutone entity.
      Buyer affirms and acknowledges that he has not relied upon any representation,
      warranties, evaluations, assessments, or promises of any kind by any person
      or
      entity associated with Seller in electing to purchase the shares of Accutone,
      except for the representations explicitly made in this agreement. 

    

    8. Further
      Assurances
      - Each
      of the parties will at the request of the Buyer from time to time execute and
      deliver such further instruments and will take other actions reasonably required
      to consummate the transactions contemplated by this Agreement. 

     

    9. Governing
      Law -
      This
      Agreement shall be governed by construed, and enforced in accordance with the
      laws of the Commonwealth of Pennsylvania. 

    

    10. Headings
      for Reference Only -
      The
      section and paragraph headings in this Agreement are for convenience of
      reference only and shall not be deemed to modify or limit the terms of this
      Agreement.

     

     

    
      
         

      

      
         

        
          

        

      

      
         

      

    

    
 

    11. Notices
      -
      Any
      notice, communication, demand, or other writing required or permitted to be
      given, made or accepted by any party to this Agreement shall be given by
      personal delivery or by depositing the same in the United States mail, properly
      addressed, postage pre-paid and registered or certified with return receipt
      requested. A notice given by personal delivery shall be effective upon delivery,
      and a notice given by registered or certified mail shall be deemed effective
      on
      the second day after such deposit. For a notice given in accordance herewith
      as
      follows:

    

    If
      to the
      Buyer, 142 Welles Street, Forty Fort, PA 18704

    

    If
      to the
      Seller, 45 Ludlow Street, Yonkers, New York, 10705

    

    12. Entire
      Agreement and Amendment
      - Heirs
      and Assigns - This Agreement states the entire Agreement reached between the
      parties hereto with respect to the transactions contemplated, and supersedes
      all
      prior or contemporaneous agreements, understandings, representations and
      warranties between the parties and may not be amended accept by written
      instrument executed by the parties hereto. This Agreement shall inure to the
      benefit to the respective parties, their heirs and assigns.

    

    IN
      WITNESS WHEREOF, the parties have delivered and executed this Agreement on
      the
      day and year first above written. 

    

    COMPREHENSIVE
      HEALTHCARE

    SOLUTIONS
      - SELLER

    

     

    By:     /s/
      John Treglia                /s/
      Larry A. Brand

    JOHN
      TREGLIA    LARRY
      A.
      BRAND, BUYER

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