Document:

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                                                                   Exhibit 10.26

                        SETTLEMENT AGREEMENT AND RELEASE

         This Settlement Agreement and Release ("Agreement") is entered into on
September 24, 2001, among PentaStar Communications, Inc., a Delaware corporation
("PentaStar"), PentaStar Acquisition Corp. VI, a Delaware corporation (the
"Acquiror") (PentaStar and the Acquiror are also individually, a "PNTA Releasor"
and collectively, the "PNTA Releasors"), Elizabeth Talbot-Goldberg ("Goldberg"),
Dana J. Topping ("Topping"), Thomas J. Bruner and Christopher J. Canfield
(individually, a "Shareholder" and collectively, the "Shareholders"), and
Raymond Goldberg, Rebecca M. Bruner and Kari D. Canfield (individually, a
"Spouse" and collectively, the "Spouses") (the Shareholders and the Spouses are
individually, a "Resources Releasor" and collectively, the "Resources
Releasors"). The PNTA Releasors and the Resources Releasors may also be referred
to individually, as a "Party" and collectively, as the "Parties.")

         1.       Recitals. This Agreement is entered into with reference to the
following facts:

                  (a)      PentaStar, the Acquiror and the Shareholders are
party to an Agreement and Plan of Merger dated March 31, 2000 (the "Merger
Agreement"). The Acquiror and Goldberg, and the Acquiror and Topping,
respectively, are party to Employment and Noncompetition Agreements dated March
31, 2000 (the "Employment Agreements").

                  (b)      The Parties wish to set forth their agreements and
releases concerning the matters set forth below.

         1.       Related Actions. Concurrently with the execution and delivery
of this Agreement, (a) PentaStar, the Acquiror and the Shareholders are entering
into an Amendment to Agreement and Plan of Merger (the "Merger Agreement
Amendment"), which provides, among other things, for a new earn-out arrangement,
and (b) the Acquiror and Goldberg, and the Acquiror and Topping, respectively,
are entering into an Amendment to Employment and Noncompetition Agreement
(collectively, the "Employment Agreement Amendments"). The execution and
delivery of the Merger Agreement Amendment and the Employment Agreement
Amendments are conditions to the execution and delivery of this Agreement by the
Parties.

         2.       Agreements and Releases. In consideration of the terms and
conditions of this Agreement and of the applicable parties executing and
delivering the Merger Agreement Amendment and the Employment Agreement
Amendments (capitalized terms used but not defined in this Agreement have the
meanings given them in the Merger Agreement):

                  (a)      the Parties acknowledge and agree that (i) total
EBITA for Earn-Out Period One and for Earn-Out Period Two under the Merger
Agreement was less than $400,000 and that the total EBITA was such that all of
the EBITA Escrow is forfeited by the Shareholders and is to be returned to
PentaStar; and (ii) no Earn-Out Amount under the Merger Agreement was earned by
GoldTop or is payable by PentaStar;

                  (b)      each of the Resources Releasors fully and forever
releases and discharges each of PentaStar and the Acquiror and each of their
respective past, present and future predecessors, successors, parent
corporations, subsidiaries, shareholders, officers, directors, agents,
representatives,

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assigns, insurers and attorneys (individually, a "PNTA Releasee" and
collectively, the "PNTA Releasees") from any and all actions, causes of action,
claims, suits, debts, liabilities, damages, obligations, promises, acts,
omissions, agreements, judgments, demands, defenses (including without
limitation, recoupment and setoff), costs and expenses (including attorneys'
fees) of every kind or nature whatsoever, whether in law or in equity, whether
known or unknown, suspected or unsuspected, which any Resources Releasor, or any
person acting on behalf of any Resources Releasor, may now have, may have had,
or may claim at any future time to have, based in whole or in part upon (i) the
Acquiror's performance being such as resulted in the EBITA Escrow being
forfeited and/or no Earn-Out Amount being earned or payable (individually, a
"Released Matter" and collectively, the "Released Matters"), or (ii) any
conduct, decision, act or omission from the beginning of time until the last
date on which a Resources Releasor executes this Agreement which results or
resulted from, arises or arose out of, relates or related to or is or has been
caused by any Released Matter. The Merger Agreement (as amended by the Amendment
to Merger Agreement), the Employment Agreements (as amended by the Amendments to
Employment and Noncompetition Agreements), the Noncompetition Agreement and the
Other Seller Agreements remain in full force and effect; and

                  (c)      each of the PNTA Releasors fully and forever releases
and discharges each of the Shareholders and the Spouses and each of their
respective past, present and future predecessors, successors, parent
corporations, subsidiaries, shareholders, officers, directors, agents,
representatives, assigns, insurers and attorneys (individually, a "Resources
Releasee" and collectively, the "PNTA Releasees") from any and all actions,
causes of action, claims, suits, debts, liabilities, damages, obligations,
promises, acts, omissions, agreements, judgments, demands, defenses (including
without limitation, recoupment and setoff), costs and expenses (including
attorneys' fees) of every kind or nature whatsoever, whether in law or in
equity, whether known or unknown, suspected or unsuspected, which any PNTA
Releasor, or any person acting on behalf of any PNTA Releasor, may now have, may
have had, or may claim at any future time to have, based in whole or in part
upon (i) any Released Matter, or (ii) any conduct, decision, act or omission
from the beginning of time until the last date on which a PNTA Releasor executes
this Agreement which results or resulted from, arises or arose out of, relates
or related to or is or has been caused by any Released Matter; provided,
however, that such release does not cover any other Liability under Section 7 of
the Merger Agreement as a result of the breach by any Shareholder of any
representation, warranty or covenant of such Shareholder in the Merger Agreement
(as set forth in the last sentence of Section 2.1(k)(iii) of the Merger
Agreement), in the Noncompetition Agreement or in the Employment Agreements. The
Merger Agreement (as amended by the Amendment to Merger Agreement), the
Employment Agreements (as amended by the Amendments to Employment and
Noncompetition Agreements), the Noncompetition Agreement and the Other Seller
Agreements remain in full force and effect.

         3.       Covenant Not to Sue. Each Resources Releasor expressly
covenants and agrees with each PNTA Releasee, and each PNTA Releasor covenants
and agrees with each Resources Releasee, never to institute any claim, action,
suit, arbitration or proceeding against any such Releasee, directly or
indirectly, regarding or relating to the matters released through this
Agreement, and further covenants that this Agreement is a bar to any such claim,
action, suit, arbitration or proceeding.

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         4.       Denial of Liability. It is understood and agreed by the
Parties to this Agreement that this settlement is not to be construed as an
admission of liability on the part of any Resources Releasee or PNTA Releasee
and that the Resources Releasees and PNTA Releasees expressly deny any liability
or wrongdoing.

         5.       Representations and Warranties. The Parties hereto represent
and warrant to each other and agree with each other, as follows:

                  (a)      Each of the Parties hereto has received independent
legal advice from attorneys of such Party's own choice with respect to the
advisability of making the settlement and releases provided for in this
Agreement, and with respect to the advisability of executing this Agreement.
Prior to the execution of this Agreement, each Party's attorneys reviewed this
Agreement at length, made all desired changes, and signed this Agreement to
indicate that said attorneys approved this Agreement as to form.

                  (b)      Each Party and such Party's attorneys have made
various statements and representations to the other Party and his attorneys
during negotiations leading to this Agreement. Nevertheless, each Party
specifically does not rely upon any statement, representation, legal opinion, or
promise of the other Party or his counsel in executing this Agreement or in
making the settlement provided for herein, except as expressly stated in this
Agreement.

                  (c)      There have been no other agreements or understandings
between the Parties related to the settlement provided for herein, except as
stated in this Agreement.

                  (d)      Each Party, together with such Party's attorneys, has
made such investigation of the facts and the law pertaining to this settlement
and this Agreement, and of all the matters pertaining thereto, as such Party
deems necessary. Each Party forever waives all rights to assert that this
Agreement was the result of a mistake in law or in fact.

                  (e)      Each Party forever waives all rights to assert that
any or all of the legal theories or factual assumptions used or relied upon in
the negotiations leading to this Agreement were for any reason inaccurate or
inappropriate.

                  (f)      This Agreement has been carefully read by, the
contents hereof are known and understood by, and it is freely signed by, each
person executing this Agreement.

                  (g)      Each Party represents and covenants that such Party
is the sole and lawful owner of all right, title and interest in and to every
claim and other matter which such Party releases through this Agreement, and
that such Party has not assigned or transferred, or purported to assign or
transfer to any person or entity any claims or other matters released through
this Agreement. The Resources Releasors and the PNTA Releasors acknowledge that,
as a result of this Agreement, no such Releasor will have any claims or rights
against any PNTA Releasee or Resources Releasee, as the case may be, with
respect to the matters released herein. Each Resources Releasor and PNTA
Releasor shall indemnify, defend and hold harmless each such Releasee from and
against any claims

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based upon or arising in connection with any such prior, or attempted future,
assignment, transfer, lien, and/or right.

                  (h)      Each Party represents that such Party has not filed
any complaints, charges, causes of action, demands for arbitration, or other
claims in any jurisdiction against the other Party. Each Party further
represents that such Party will not file any further complaints, charges, causes
of action, demands for arbitration, or claims concerning any matter which is
released through this Agreement.

         6.       Waiver Under Section 1542 of California Civil Code. Each
Resources Releasor expressly waives any and all rights under Section 1542 of the
Civil Code of the State of California, which provides as follows:

                  "A general release does not extend to claims which the
                  creditor does not know or suspect to exist in his favor at the
                  time of executing the release, which if known by him must have
                  materially affected his settlement with the debtor."

Each Resources Releasor expressly and completely waives and releases any right
or benefit which such Resources Releasor has or may have under said Section 1542
of the Civil Code of the State of California pertaining to the matters released
herein. In connection with such waiver and relinquishment, each Resources
Releasor acknowledges that such Resources Releasor is aware that such Resources
Releasor may hereafter discover claims presently unknown or unsuspected, or
facts in addition to or different from those which such Resources Releasor now
knows or believes to be true, with respect to the matters released herein.
Nevertheless, it is the intention of each Resources Releasor, through this
Agreement, and with the advice of counsel, fully, finally and forever to settle
and release all Released Matters, and all claims relative thereto, which do now
exist, may exist, or heretofore have existed between and among any Resources
Releasor and any PNTA Releasee. In furtherance of such intention, the releases
herein given shall be and remain in effect as full and complete releases of such
matters notwithstanding the discovery or existence of any such additional or
different claims or facts relative thereto.

         7.       Construction. The language used in this Agreement is language
chosen by the Parties to express their mutual intent, and no rule of strict
construction shall be applied against any Party hereto. The Parties hereby
acknowledge and agree that they have been represented by counsel in the
negotiation and drafting of this Agreement and, accordingly, this Agreement
shall be deemed to have been prepared jointly by the Parties, and shall not be
construed against any Party as the drafter.

         8.       Successors and Assigns. This Agreement shall inure to the
benefit of, and shall be binding upon, the successors and assigns of the Parties
hereto, and each of them. This Agreement is intended to release and inure to the
benefit of each Resources Releasee or PNTA Releasee, as the case may be. Except
as expressly provided herein, this Agreement is not for the benefit of any
person not a Party hereto or specifically identified as a beneficiary herein,
and is not otherwise intended to constitute a third party beneficiary contract.

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         9.       Subsequent Attorneys' Fees. In the event that any action,
suit, or other proceeding is instituted to enforce, remedy, prevent, or obtain
relief from a breach of this Agreement, the prevailing party shall recover all
of such party's costs and reasonable attorneys' fees incurred in each and every
such action, suit or other proceeding, including any and all appeals or
petitions therefrom, as such costs and reasonable attorneys' fees are determined
pursuant to applicable law by the judge or other individual presiding over such
proceeding.

         10.      Integration. This Agreement constitutes a single integrated
written contract expressing the entire agreement of the Parties hereto relative
to the subject matter hereof. All prior discussions and negotiations are
superseded by this Agreement. This Agreement may not be amended except through a
writing signed by all of the Parties.

         11.      Severability. In the event that any provision of this
Agreement should be held to be void, voidable, or unenforceable, the remaining
portions hereof shall remain in full force and effect.

         12.      Survival of Warranties and Representation. The warranties and
representations of this Agreement are deemed to survive the date of execution
hereof.

         13.      Headings Not Part of Agreement. The headings contained in this
Agreement are for convenience only, do not constitute part of this Agreement,
and shall not limit, affect the interpretation of, or otherwise affect in any
way the provisions of this Agreement.

         14.      Governing Law. This Agreement shall be governed under the laws
of the State of Colorado without giving effect to any choice or conflict of law
provision or rule (whether of the State of Colorado or any other jurisdiction
that would cause the application of the laws of any jurisdiction other than the
State of Colorado.

         15.      Counterparts. This Agreement may be executed in counterparts.
This Agreement shall be deemed to be executed on the last date any such
counterpart is executed.

                  [REMAINDER OF PAGE INTENTIONALLY LEFT BLANK]

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IN WITNESS WHEREOF, this Agreement has been executed on the dates below written,
to be effective on the last such date.

         EACH OF THE PARTIES TO THIS AGREEMENT CERTIFIES THAT HE HAS CAREFULLY
REVIEWED THIS AGREEMENT WITH THE ASSISTANCE OF COUNSEL AND IS EXECUTING THIS
AGREEMENT VOLUNTARILY AND WITH A FULL UNDERSTANDING OF ITS PROVISIONS.

                                        PENTASTAR:

                                        PENTASTAR COMMUNICATIONS, INC.

                                        By: /s/ Robert S. Lazzeri
                                            ------------------------------------
                                            By:    Robert S. Lazzeri
                                            Title: Chief Executive Officer

                                        ACQUIROR:

                                        PENTASTAR ACQUISITION CORP. VI

                                        By: /s/ Robert S. Lazzeri
                                            ------------------------------------
                                            By:    Robert S. Lazzeri
                                            Title: Chief Executive Officer

                                        SHAREHOLDERS:

                                        /s/ Elizabeth Talbot-Goldberg
                                        ----------------------------------------
                                        Elizabeth Talbot-Goldberg

                                        /s/ Dana J. Topping
                                        ----------------------------------------
                                        Dana J. Topping

                                        /s/ Thomas J. Bruner
                                        ----------------------------------------
                                        Thomas J. Bruner

                                        /s/ Christopher J. Canfield
                                        ----------------------------------------
                                        Christopher J. Canfield

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                                        SPOUSES:

                                        /s/ Raymond Goldberg
                                        ----------------------------------------
                                        Raymond Goldberg

                                        /s/ Rebecca M. Bruner
                                        ---------------------------------------
                                        Rebecca M. Bruner

                                        /s/ Kari D. Canfield
                                        ----------------------------------------
                                        Kari D. Canfield

                                        Approved as to form by the parties'
                                        attorneys as follows:

                                        SHERMAN & HOWARD L.L.C.

                                        By: /s/ B. Scott Pullara
                                        ----------------------------------------
                                        B. Scott Pullara

                                        Attorneys for PentaStar and the Acquiror

                                        LIVINGSTON MIX, LLP

                                        By: /s/ Dennis Livingston
                                        ----------------------------------------
                                        Dennis Livingston

                                        Attorney for the Resources Releasors

                                       7<PAGE>
                                                                   EXHIBIT 10.37

Portions of this Exhibit marked with an "*" have been omitted and filed
separately with the Securities and Exchange Commission pursuant to a request for
confidential treatment.

                               SERVICES AGREEMENT

        THIS SERVICES AGREEMENT (this "Agreement"), made as of the 8th day of
June, 2001, between VoiceStream Wireless Corporation, a Delaware corporation
with a principal place of business at 12920 SE 38th Street, Bellevue, WA 98006
("VSTR") and STARTEK USA, INC., a Colorado corporation with a principal place of
business at 100 Garfield Street, Denver, CO 80206 ("STARTEK").

STATEMENT OF WORK - This Agreement authorizes StarTek to provide the Work
described below and in Exhibit A entitled "STATEMENT OF WORK" (attached hereto
and hereby made a part of this Agreement).

TERM - The term of this Agreement shall be one (1) year commencing June 8, 2001
and shall automatically renew for additional one (1) year terms unless written
notification of cancellation is provided by either party to the other party at
least * prior to the termination of the then current term. Notwithstanding the
above, either party may terminate this Agreement by providing written
notification of termination to the other party at least * prior to such
termination.

        PRICING SCHEDULE

        This PRICING SCHEDULE shows the amounts to be paid to StarTek in United
        States currency for the various Work to be performed hereunder from a
        Canadian location following authorization, receipt and acceptance by
        VSTR as follows:

         *

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ACCEPTED:

STARTEK USA, INC.                            VOICESTREAM WIRELESS CORPORATION

/s/ E. Preston Sumner, Jr.                   /s/ Julie Pollard
-----------------------------------------    -----------------------------------
Signature                                    Signature

E. Preston Sumner, Jr.                       Julie Pollard
Executive Vice President                     Senior Vice President
-----------------------------------------    -----------------------------------
Name and Title                               Name and Title

June 15, 2001                                June 18, 2001
-----------------------------------------    -----------------------------------
Date                                         Date

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                                    EXHIBIT A

                                STATEMENT OF WORK

This Statement of Work is incorporated into that certain Services Agreement
dated June 8, 2001 (the "Agreement") by this reference. Defined terms used in
this Statement of Work shall have the meanings provided in the Agreement, unless
expressly defined herein.

On behalf of VSTR, StarTek will provide certain services relating to inbound
activation and Advanced Activation calls.

A.      GENERAL

        Commencing July 29, 2001, StarTek will handle inbound activation calls
        for VSTR (the "Services"). StarTek shall establish a dedicated program
        (StarTek VSTR representatives shall handle only VSTR calls) to perform
        the Services.

B.      HOURS OF OPERATION

        Except as otherwise set forth herein, the hours of operation for the
        Inbound Activation's and Advanced Activations will be * to *, *.

C.      CALL VOLUME AND FORECASTING

        StarTek will provide inbound customer care utilizing full time
        equivalents ("FTEs") in accordance with Section M of this Statement of
        Work. An FTE is defined as * Customer Contact Employee (CCE) hours per
        day.

        VSTR will regularly prepare, with assistance from StarTek, the following
        forecast for each call type to support the proper planning of the
        infrastructure required to support the Activations Programs: An initial
        forecast * before the * for which the forecast is made.

        A * call volume forecast by * to be used by StarTek to determine * call
        volume and the number of CCE per * required to handle the volume at the
        designated service level will be delivered at least * plus required
        training time before the * for which the forecast is made, or sooner as
        available. This forecast will be referred to as the "Call Volume
        Forecast." As part of the support structure, StarTek will provide a
        senior call management-planning specialist who will, among other things,
        assist VSTR in the development of Call Volume Forecasts.

        VSTR and StarTek shall mutually agree upon and participate in the
        preparation of other call volume forecasts, as required, for the
        successful performance of the Programs. These may include, without
        limitation, * forecasts.

        StarTek shall recruit, train, and staff the appropriate number of CCEs
        to handle the Call Volume Forecast volumes (calls offered), *, at the
        DMOQ Service Level designated in Section L. below.

        The forecasts referred to above shall in no way represent a commitment
        from VSTR to provide volumes to StarTek, except as described in
        following paragraph.

        Should the delivered minutes received by StarTek fall below * of the
        Call Volume Forecast provided by VSTR for a given month, VSTR will pay
        actual CCE minutes handled during such period or * of the forecasted
        minutes, whichever is greater.

        StarTek shall develop * call volume forecasts based on the Call Volume
        Forecast provided by VSTR. This process is known as Interval
        Forecasting. StarTek shall schedule the appropriate number of CCE in *

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        intervals in accordance with its Interval Forecasting and historical
        call volume patterns. This process is known as Interval Scheduling.
        StarTek will provide its Interval Forecasting and Interval Scheduling
        plans to VSTR within * after receiving the Call Volume Forecast from
        VSTR. These documented plans will illustrate how StarTek plans to meet
        the DMOQ Service Level. The documented plans will include the number of
        required CCEs to meet the DMOQ Service Level, the number of scheduled
        CCEs, and the * Service Level commitments. StarTek will provide notice
        to VSTR of any discrepancies between VSTR's Call Volume Forecasting and
        StarTek's Interval Forecasting for discussion, agreement and correction.

        If VSTR revises its Call Volume Forecast after its * training time
        submission point by *, StarTek will provide, within *, a Revised
        Interval Forecast and Revised Interval Schedule plans. These documented
        plans will illustrate the impact of the Call Volume Forecast changes.
        The documented plans will include the number of required CCEs to meet
        the DMOQ Service Level, the number of scheduled CCEs, and the revised *
        Service Level commitments. VSTR shall have the right to review and
        change the revised Interval Forecast and Interval Schedule plans. If
        such revised Interval Forecast and Interval Schedule plans materially
        impact StarTek's staffing requirements, StarTek shall be given adequate
        notice necessary for StarTek to train additional staff.

        VSTR and StarTek will cooperatively manage intraday schedule adjustments
        to manage actual call volumes.

        In any case, StarTek revenue and DMOQ calculation will be based on the
        "Call Volume Forecast" delivered * training time prior to the beginning
        of the month.

D.      CALL RESOLUTION TIME

        Call Resolution Time ("CRT") is defined as the sum of average talk time,
        hold time while on a call and after call work.

        StarTek agrees that, at no time on a * basis, shall its CRT exceed
        VSTR's CRT, or, as applicable, the Forecasted AHT (which for the * shall
        not exceed the CRT experienced by VSTR's previous vendor for the *),
        requirements set forth in the service level objectives StarTek is
        supporting by the percentage listed below (d.1.). Should StarTek's AHT
        exceed VSTR' AHT or Forecasted AHT contractual requirements by more than
        the percentage listed below (d.1), StarTek shall use or, as applicable,
        the Forecasted AHT for the * to calculate the amount billed. Subject to
        adequate notice and VSTR's payment for any additional staff training
        requirements, VSTR may alter the Program and call types supported by
        StarTek. VSTR will modify StarTek AHT objectives, to match actual call
        types supported if different from call types supported in VSTR internal
        centers. StarTek will make every commercially reasonable effort to
        achieve a * CRT.

        *

        VSTR will modify the * CRT objective if the systems provided by VSTR
        negatively impact CRT based on the applicable VSTR degradation
        experienced at VSTR internal centers.

E.      TRAINING

        CCEs will be trained on the VSTR standard new hire training curriculum.
        Training for the Program shall be in accordance with the VSTR New Hire
        Training Curriculum which was designed by VSTR and will be provided to
        StarTek. Upon * written notice to StarTek, VSTR may change the VSTR New
        Hire Training Curriculum and the hours required for delivery. Prior to
        completion of training, VSTR will deliver all applicable application
        id's. Sharing of application ID's is prohibited under VSTR policy.
        Startek will establish procedures to ensure that ID's are not shared.
        Any CCE who violates this policy will be removed from the VSTR account.

        All costs and expenses for training and training materials for new FTEs
        and any initial and program extension training, or changes or
        modifications to the program or continuation training that exceeds *
        specialist shall be borne by VSTR. New FTE's are defined as FTE's
        required in excess of the previous

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        month's FTE requirement, based upon the Call Volume Forecast. VSTR shall
        not compensate StarTek for any CCE who does not complete the training.
        Training needs to be approved by VSTR, in advance, in writing.

        All costs associated with attrition training, including, but not limited
        to, new trainers and any associated materials, shall be borne by
        StarTek.

        If StarTek is not meeting the quality standards set forth in Section L.
        below and VSTR reasonably requires that more training be provided to the
        StarTek representatives, StarTek will bear the cost of the additional
        training. Additional training shall be initiated as soon as possible,
        but not later than * from the date VSTR's requests such additional
        training.

F.      ESCALATION PROCEDURES

        StarTek shall utilize VSTR-provided escalation processes, as provided in
        online job aides, to handle calls beyond the CCE scope of training or
        for management support of a customer issue. This process will ensure
        that each call that cannot be handled by the CCE is then handled by the
        lead representative and up to the manager before being transferred to
        VSTR for resolution. If a customer requires management support, a CCE
        shall transfer the call to a manager and stay with the call to
        completion.

        VSTR shall update all on-line job aides that define the escalation
        procedures for the Program when any changes are made.

G.      TELECOMMUNICATIONS

        VSTR shall route and deliver calls via the VSTR Network to StarTek.
        Telecommunications costs to deliver calls and data network to StarTek's
        Canada location *. If any call delivered to StarTek is outside the scope
        of this Statement of Work or requires further assistance, StarTek shall
        "warm transfer" the call following procedures as defined in the VSTR
        online job aides. A "warm transfer" occurs when the original CCE
        receiving the call transfers to another CCE and introduces the calling
        party to the new CCE. VSTR will pay for outbound telecommunications
        costs associated with this Statement of Work on a pass-through basis.
        StarTek will establish procedures to assure that calls are "warm
        transferred" only when appropriate. If VSTR determines that calls are
        inappropriately being "warm transferred", StarTek will work with VSTR to
        ensure that the warm transfer procedures are followed or shall modify
        such procedures if necessary.

H.      CUSTOMER CARE SYSTEMS

        StarTek shall be responsible for all the costs associated with
        workstations equipped to run the most recent version of the eCRM-SYSTEM,
        including, but not limited to, purchase, maintenance, and upgrades and
        the wiring of all components to the desktop computers, to support the
        Services StarTek is hereby granted a perpetual license for the term of
        this Agreement to use the eCRM-SYSTEM for purposes of performing its
        obligations under this Agreement. The system requirements for the
        eCRM-SYSTEM are set forth on Schedule ____ attached hereto. StarTek
        shall also provide the building, telecommunications switch for the
        Interactive Voice Response (IVR) system, remote monitoring application
        and associated toll free number, Universal Power Supply (UPS), desktop
        computers, office supplies, and dedicated workspaces in each call
        center. VSTR shall be responsible for all costs and shall own all
        equipment associated with workstation infrastructure (including, but not
        limited to, the network (T1's), servers, routers, hubs, Data Service
        Units (DSUs), and network information servers. VSTR shall also be
        responsible for software required to support the eCRM-SYSTEM. VSTR will
        be responsible for the eCRM, Knowledge Database, and Call Tracking
        systems required to support the Work performed under this Agreement.

I.      SYSTEMS USE AND DOWNTIME

        Information given to callers or collected by CCEs will be directly taken
        from and/or input into VSTR' systems. In the event that VSTR's systems
        go down, StarTek shall capture call information on the downtime forms
        provided by VSTR. StarTek agrees that it shall then input information
        from these

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        downtime forms once the system is restored. The quality metrics (error
        rate) shall apply to the completion of all forms. Periods of time during
        the day in which occupancy is lowest will be utilized to perform this
        function. Turnaround commitment to enter downtime forms into VSTR's
        systems will be * from the time when VSTR' systems are restored. If call
        volume does not allow for * turnaround due to call volume meeting at
        least * of the forecasted volume, another * input period shall be
        granted. Downtime forms will be destroyed or sent to VSTR, as directed
        by VSTR, *. StarTek will assign a special Aspect ACD tracking code to
        designate when specified representatives are entering downtime form
        information into System. VSTR agrees to pay StarTek the agreed upon
        hourly rate for entering downtime information as stated in the Pricing
        Schedule in the Agreement.

J.      OVERTIME

        If StarTek reasonably believes that the daily call volume will vary from
        the Call Volume Forecast by more than *, StarTek will recruit trained
        CCEs to work overtime to support the call handling. If the Call Volume
        Forecast is within * and StarTek does not staff the Program in order to
        meet the Service Level DMOQ, and, as a result, StarTek must recruit CCEs
        to work overtime to cover the shortage, then StarTek shall be
        responsible for any overtime expenses. Any overtime must be authorized
        by VSTR, in advance. VSTR will pay the overtime rate for all approved
        overtime.

        The recruiting process for overtime shall be deployed as soon as the
        circumstance affecting the call volume variance is identified. If
        StarTek identifies the item at least * before the occurrence, StarTek
        shall use its commercially reasonable efforts to minimize the financial
        impact by changing schedules to support the staffing required. StarTek
        shall also recruit CCEs to work overtime on a * basis when the intra-day
        forecast dictates additional staffing needs to maintain service goals.

        Except as provided above, StarTek shall obtain written authorization
        from VSTR for any overtime that may be required or incurred for the
        performance of the Programs. When written approval from VSTR cannot be
        obtained during non-business hours, StarTek may be granted verbal
        approval from VSTR. However, the verbal approval must be followed by
        written approval from VSTR as soon as *.

K.      CHANGE MANAGEMENT

        VSTR shall provide StarTek with periodic information that is distributed
        through the change process, as defined by VSTR, to enable all CCEs to
        remain current on the latest VSTR promotions and features. StarTek is
        responsible for distributing this information via appropriate methods to
        CCEs, trainers, team leaders, and lead representatives so that change
        can be supported in a timely manner. StarTek shall, *, initiate test
        calls to verify CCE's understanding of the latest change information and
        to ensure acceptable call quality, as defined in Section L. below.
        Startek will provide verification of compliance to VSTR.

L.      DIRECT MEASURES OF QUALITY (DMOQS)

        The DMOQs for each program performed hereunder shall be as follows:

        -       Service Level:
                -       Activation Calls: * of the * calls offered shall be
                        answered within *.
                -       Days that actual call volume sent to StarTek is above
                        the Call Volume Forecast by * will not be included in
                        the * DMOQ calculation for Service Level.
        -       Call Volume: StarTek shall answer the call volume provided in
                the Call Volume Forecast.

        Call Quality: According to the results from the call quality observation
        process, as described below, the following averages must be achieved by
        all CCEs who have completed * of call handling, commencing in * of
        handling calls:

                =>      * of Implementation Schedule (Section M) - * monthly
                        average
                =>      * of Implementation Schedule (schedule M) - * monthly
                        average

                                       5
<PAGE>

                =>      * of Implementation Schedule (schedule M) - * monthly
                        average
                =>      * of Implementation Schedule (schedule M) - * monthly
                        average

        For the purposes of ensuring Call Quality, StarTek and VSTR shall
        measure the CCEs' call quality using the following types of
        observations:

                        1.   VSTR observation
                        2.   VSTR/StarTek joint observation
                        3.   StarTek minimum of *

        An agreed upon number of VSTR observations and VSTR/StarTek joint
        observations shall be performed per StarTek call center per *. The
        scores for all of these observations will be totaled and an average *
        score shall be calculated. The call quality observation form to be used
        in this process shall be provided by VSTR. Results shall be used to
        provide * feedback to CCEs and StarTek management. The call quality
        scoring criteria used by StarTek will match that used by VSTR. StarTek
        will use the same * average % that VSTR uses as their target or the
        actual average * quality score for * of VSTR representatives. A minimum
        of * monitoring feedback sessions per CCE, per * shall be conducted by
        the CCE's direct supervisor.

M.      IMPLEMENTATION TIMELINE

VSTR may modify the implementation schedule as necessary to support business
requirements. Any acceleration in the schedule will be mutually agreed upon by
both parties. If the implementation schedule is modified, the target DMOQs for
the first * of operation will be modified accordingly. "NCO" referred to below
means number of calls offered and "NCH" means number of calls handled

*

                                       6
<PAGE>

If StarTek is not able to provide * scheduled for the week of * StarTek will
incur a * deduction of $* until the * requirement is satisfied. There will be no
further deductions under this clause upon StarTek's achievement of the *. If
Startek handles * of Activation calls and delivers * for the week beginning on *
VSTR will pay StarTek a performance bonus of $*. VoiceStream agrees to provide
to StarTek the following items by the designated date. If any of these
contingencies are not met, any deductions required under this clause shall be
null and void.

-  Training materials for the VoiceStream Activation calls by end of
   business *.
-  Data connectivity to Kingston by * using VPN through StarTek's Greeley
   facilities with sufficient bandwidth to handle training.
-  Voice connectivity to Kingston by * with sufficient capacity to handle
   forecasted calls.
-  Hard drive image for training by *.
-  Minimum of * trainers on location in Kingston from * until * and *
   trainers through *.
-  Call pattern data submitted by *.
-  Taped calls by *.

N.      REPORTS

        StarTek agrees that it shall provide VSTR with standard call count
        reports, performance reports, and station manager detail reports on a *
        basis *. The reports shall contain detail on StarTek's performance of
        services, including, but not limited to, the following:

                -total number of calls handled
                -number of calls answered within * seconds
                -number of calls answered within * seconds
                -number of calls abandoned
                -number of calls blocked
                -average handle time
                -average call quality score

        StarTek agrees that it shall also provide VSTR with reports on a * basis
        of the following:

                -the deleted SYSTEM I.D.s for all employees who have left the
                 company and/or Program
                -the number of CCEs at the beginning of the *
                -the number of CCEs at the end of the *

        StarTek shall provide report cards reflecting measurements of the DMOQs
        and all of the above metrics *. VSTR and StarTek shall mutually agree
        upon any other reports.

O.      MONITORING

        VSTR shall have the right, to the extent permitted by law and at no
        additional expense, to monitor at any time (either on-site or remotely)
        customer contact calls to ensure compliance with performance,
        operational and quality control standards.

P.      HOLIDAYS

        StarTek shall observe the following holiday schedule for managers,
        trainers, service specialists and CCEs. VSTR shall compensate StarTek
        for holiday rates as identified in the PRICING SCHEDULE set forth in the
        Agreement.

                New Year's Day
                Victoria Day
                Canada Day

                                       7
<PAGE>

                Labour Day
                Thanksgiving Day
                Christmas

Q.      STAFFING REQUIREMENTS

        StarTek agrees that all managers shall be full-time StarTek employees.
        StarTek will use commercially reasonable efforts to ensure that each
        person assigned to a function has the necessary functional and
        VSTR-related training to successfully perform the function. In addition,
        before a function is performed by an individual assigned to that
        function, StarTek shall verify that the necessary skills have been
        attained through the use of certification of skills program. StarTek
        shall also ensure that all persons who interact with the customers
        maintain their VSTR-related skills through quarterly certification
        process. In support of this process, StarTek will do the following:

                -       Team leaders/supervisors shall go on-line to support
                        customer calls each * for at least * to maintain their
                        skills. The remainder of their time shall be used to
                        support CCE development, and to otherwise assist StarTek
                        employees to perform the Services.
                -       Instructional analysts shall go on-line to support
                        customer calls each * to maintain their skills.
                -       Managers, lead representatives, team leaders/supervisors
                        and trainers must be full-time employees of StarTek and
                        must have completed VSTR National Standard Curriculum
                        Training.
                -       Managers will monitor a minimum of * per CCE *.

R.      RIGHT OF AUDIT.

        STARTEK shall keep complete and accurate in all material respects
        records and documentation to substantiate the amounts claimed in any
        invoice, which records shall be made available to VSTR for audit as set
        forth below. During StarTek's normal business hours and upon * prior
        written notice, STARTEK shall make its records available for audit by
        VSTR or any authorized representative of VSTR during the term of this
        Agreement and * after completion of the Work or earlier termination of
        this Agreement, whichever occurs first.

S.      STAFFING

        StarTek represents and warrants it will furnish qualified candidates to
        perform the Work contained herein.

        Should VSTR reasonably request StarTek to remove any personnel working
        under this Agreement StarTek shall comply with such request, *. (Unless
        such request is in violation of any applicable law.)

T.      BUSINESS CONTINUITY

        Prior to the launch of the Services, StarTek will develop and provide to
        VSTR a comprehensive business continuity plan to mitigate risk factors
        associated with the provision of the services covered by this Agreement.
        This plan will outline how StarTek will maintain the operational
        capability to resume business operations within * when circumstances
        cause an unexpected interruption in service delivery, including the
        facilities, equipment, procedures, and strategy employed by StarTek to
        quickly and safely re-establish service to its VSTR customers. Given the
        critical nature of the activation call type encompassed by this
        agreement, StarTek's plan will provide for continued operation through a
        back-up facility and/or equipment.

U.      TERMINATION FOR BREACH

        Except as otherwise provided herein, if a party breaches a material
        provision of this Agreement and does not cure the breach within * days
        after written notice by the non-breaching party, the non-breaching party
        may immediately terminate this Agreement.

                                       8
<PAGE>

V.      STARTEK'S WARRANTIES AND COVENANTS

        StarTek hereby represents, warrants and covenants as follows:

                a.   StarTek is financially solvent, able to pay its debts
                     and possesses sufficient working capital to provide
                     and complete the Services in accordance with this
                     Statement of Work.
                b.   StarTek warrants that it shall not fail to comply with
                     all applicable registration and licensing requirements
                     to enable StarTek to perform the Services required
                     under this Agreement.
                c.   StarTek has the experience and skills necessary to
                     perform and provide the services required under this
                     Agreement. All Services provided by StarTek shall be
                     performed (i) in a professional manner, commensurate
                     with that which is customary in the industry, (ii) in
                     compliance with all applicable federal, state and
                     local laws, rules, regulations and ordinances and,
                     (iii) in compliance with VSTR's policies as are set
                     forth on the date hereof. StarTek's performance of the
                     Services will not violate any agreement or obligation
                     between StarTek and any third party.
                d.   StarTek shall not fail to have all the necessary
                     rights and licenses to use all software and hardware
                     provided by it to perform the Services hereunder, and
                     its performance of the Services and use of all
                     software and hardware in connection therewith will not
                     infringe any trade name, trade mark, services,
                     copyright, patent, trade secret, or other intellectual
                     property or proprietary right of any third party.
                e.   Subject to Section BB, the Services will conform to
                     the requirements of this Statement of Work and will
                     continue uninterrupted during the term hereof.
                f.   All information supplied by StarTek shall be accurate
                     and complete in all material respects.

W.      DISCLAIMER OF WARRANTIES

        Unless otherwise expressly provided herein, STARTEK MAKES NO WARRANTY TO
        VSTR OR ANY OTHER PERSON OR ENTITY, WHETHER EXPRESS, IMPLIED, OR
        STATUTORY, AS TO THE DESCRIPTION, QUALITY, MERCHANTABILITY,
        COMPLETENESS, OR FITNESS FOR ANY PURPOSE OF ANY SERVICE PROVIDED
        HEREUNDER OR DESCRIBED HEREIN, OR AS TO ANY OTHER MATTER, ALL OF WHICH
        WARRANTIES BY STARTEK ARE HEREBY EXCLUDED AND DISCLAIMED.

X.      INDEMNIFICATION

        Each party shall indemnify, defend and hold the other party and its
        successors, assigns, agents and employees harmless from and against any
        and all third party actions, causes of actions, claims and demands
        (collectively "Third Party Claims") and any costs, liabilities, expenses
        and damages, including costs and attorneys' fees, arising out of or
        relating to any Third Party Claims that, if true, would constitute a
        breach of any representation, warranty or obligation of a party set
        forth in this Statement of Work or the Agreement.

Y.      LIMITATION OF LIABILITY

        NEITHER PARTY SHALL BE LIABLE FOR LOST PROFITS, NOR ANY SPECIAL,
        INCIDENTAL OR CONSEQUENTIAL DAMAGES, REGARDLESS OF WHETHER ANY PARTY HAS
        BEEN INFORMED OF THE LIKELIHOOD OF SUCH DAMAGES. IN ADDITION, IN NO
        EVENT SHALL EITHER PARTY'S LIABILITY FOR DAMAGES UNDER THE AGREEMENT AND
        THIS STATEMENT OF WORK, REGARDLESS OF THE FORM OF ACTION, EXCEED $*.

AA.     INVOICES AND PAYMENT

        All invoices for payment shall be submitted regularly but not less than
        * to VSTR for payment. The parties shall agree on an initial format for
        invoices. In the event VSTR requires a change to the initial format it
        will

                                       9
<PAGE>

        so notify StarTek upon * written notice. The initial format for each
        invoice shall include the number of employees performing the Services,
        the hours and minutes worked, service levels and billing rates. All
        invoices shall be supported by appropriate documentation and per minute
        charges shall be validated by switch reports. In the event that VSTR
        requires additional information it will provide Startek with * prior
        written notice of its request for such additional information.

        VSTR shall pay all properly formatted and documented undisputed invoices
        within * of receipt.

        Subject to VSTR's prior written approval, VSTR shall reimburse StarTek
        for all necessary and reasonable travel expenses related to the
        performance of the Services, including meals, lodging transportation,
        car rental and incidental expenses. All such expenses shall be supported
        by documentation, and shall be in accordance with VSTR's guidelines.

        Any undisputed amounts not paid within * of VSTR's receipt shall bear
        interest at the rate of * per *, but will not exceed the maximum amount
        allowed by law. Payment of interest shall be StarTek's sole remedy for
        any claimed breach by VSTR of its payment obligations hereunder; until
        any undisputed amount remains unpaid * from receipt of original invoice
        by VSTR.

        VSTR agrees to review each invoice promptly and to notify StarTek of any
        billing dispute within * of receipt of the invoice. If VSTR does not
        report a dispute within * following VSTR's receipt of an invoice, VSTR
        shall have waived its right to withhold payment while the invoice is
        being disputed. VSTR further agrees to pay any sales, gross receipts,
        use, excise, access, bypass or other local, state and federal taxes and
        charges, however designated (excluding taxes on StarTek net income), in
        connection with the provision, sale, or use of the Services provided
        hereunder.

        .

BB.     SYSTEM DOWNTIME; FORCE MAJEURE

        In the event StarTek determines that system maintenance is necessary,
        StarTek will notify VSTR of the need for such maintenance and will
        obtain the prior written approval from VoiceStream to schedule such
        maintenance. All routine maintenance shall be scheduled during off
        system hours. In no event shall interruption for system maintenance
        constitute a failure of performance by StarTek if performed in
        accordance with this Section BB.

        Except for VSTR's obligation to make payments for amounts due, each
        party shall be excused from performance hereunder as a result of causes
        beyond its reasonable control. Such causes shall include without
        limitation acts of God, strikes, lockouts, riots, acts of war,
        epidemics, governmental regulations imposed after the fact, fire,
        communication line failures of third parties, vandalism, power failures,
        cables cut by third parties, earthquakes, floods or other similar
        catastrophes; failure of the VSTR system or the Internet not related to
        StarTek's actions or inactions, any law, order, regulation, direction,
        action or request of any governmental entity or court or civil or
        military authority having jurisdiction over either of the parties,
        national emergencies, insurrections, riots, wars, strikes, lock outs, or
        work stoppages. In the event of delays for * or more as a result of a
        force majeure, either party may terminate this Statement of Work and the
        Agreement by giving written notice to the other party.

        Notwithstanding the foregoing or anything in this Statement of Work to
        the contrary, StarTek shall take commercially reasonable steps to ensure
        that the Services shall continue without interruption due to a StarTek
        systems failure during the term of the Agreement by implementing
        security features and disaster recovery plans reasonably necessary to
        provide the Services with an up-time of * (not including scheduled
        maintenance) which shall include the following: appropriate redundant
        equipment, software and systems, alternate means of call routing, backup
        call allocation, backup generator power and the like.

                                       10
<PAGE>

CC.     OWNERSHIP OF MATERIALS

        Each party retains any and all rights to its own previously existing
        information, software and/or developments and to its own information,
        software and or developments that are created separately from and
        independent of its activities under the Agreement. Except as
        specifically set forth in this Statement of Work, neither party obtains
        rights to information provided by the other solely by its access to or
        use of the information in performing its obligations or exercising its
        rights hereunder.

        As between VSTR and StarTek, VSTR will own exclusively all data
        collected as a direct result of the Services provided hereunder. VSTR
        covenants that it will use the data collected by StarTek in accordance
        with all applicable law, rules and regulations.

        Neither party is granted any license in intellectual property that is
        owned or developed by the other party.

DD.     CONFIDENTIALITY

        The parties acknowledge that each may be given access to certain
        confidential or secret information and material relating to or owned by
        the other, including but not limited to financial information, customer
        lists, information pertaining to VSTR or StarTek customers, files and
        other information regarding that party's business, organization,
        operations, and plans in the course of the performance under the
        Agreement. Such information and material shall be the sole and exclusive
        property of the provider of such information, and each party agrees that
        during the term of the Agreement and for * thereafter, the receiving
        party will not disclose such confidential or secret information or
        material, or the terms of the Agreement, to any governmental agency,
        person, entity, firm, or corporation, or use confidential or secret
        information or material except in furtherance of the Agreement, without
        the express prior written consent of the other party. This section shall
        not apply to any information a) previously known to the receiving party
        free of any obligation to keep it confidential, b) that has been or
        which becomes publicly known through no wrongful act of the receiving
        party, c) which is rightfully received from a third party who is under
        no obligation of confidence to either party, d) which is independently
        developed by the receiving party without resort to Information what has
        been disclosed pursuant to the Agreement or e) is required to be
        disclosed in order to comply with applicable laws or administrative
        process or any governmental or court order; provided, however that the
        party that is subject to such compelled disclosure shall give the other
        party prompt prior notice of such compelled disclosure so that the other
        party may seek to protect such information. This Section shall survive
        termination of the Agreement.

EE.     ENTIRE AGREEMENT

        This Agreement contains the entire understanding of the parties with
        respect to the subject matter hereof, and supersedes all prior
        agreements and understandings between the parties.

FF.     MODIFICATIONS

        This Agreement may be modified only in writing executed by both parties
        by a duly authorized representative, which in the case of VSTR shall be
        a Vice-President or higher.

GG.     ASSIGNMENT

        StarTek acknowledges that the Services to be rendered by StarTek are
        unique and personal. Accordingly, StarTek may not assign any of
        StarTek's rights, including the right to receive payments, or delegate
        any of StarTek's duties or obligations under this Agreement without the
        prior written consent of VSTR. Notwithstanding the foregoing, nothing in
        the Agreement or this Statement of Work shall prevent StarTek from
        subcontracting the Services to any subsidiary or affiliate. VSTR may
        assign its rights hereunder upon its sole discretion, subject to
        StarTek's verification of assignee's ability to fulfill the financial
        obligations under this Agreement. This Agreement shall inure to the
        benefit of and shall be binding upon the successors and assigns of VSTR.

                                       11
<PAGE>

HH.     PUBLICITY

        Except as required by law, including state and federal securities laws
        applicable to StarTek as a public company, StarTek will not disclose the
        existence of this Agreement, or make any disclosure to any third party
        concerning its business relationship with VSTR, including any press
        releases, without the prior written approval of VSTR.

II.     GOVERNING LAW

        This Agreement shall be governed by and construed according to the laws
        of the State of Washington, without regard to the conflict of laws or
        choice of law provisions thereof. Venue in any action brought with
        respect to this Agreement shall be in King County, Washington, and each
        party consents to the jurisdiction of the courts sitting therein.

JJ.     ERROR RATE AND FRAUD

        Error rate on Activation's shall not exceed *. VSTR error rates will be
        computed from data quality reports and VS Reports in the following
        areas: Credit Class, Dealer Code, MISDN assignment, Rate Plan and
        features and all criteria as specified in the Activation Verification
        Database, or similar application approved by VSTR. VSTR and StarTek will
        jointly develop or attain an appropriate application for measuring data
        quality. StarTek will not be considered in breach for an error rate on
        Activation's less than or equal to * for the first * of StarTek handling
        calls. Associated financial penalties will be waived for this first *
        period. VSTR is responsible for providing StarTek detailed error reports
        by occurrence within 4 business days of occurrence. Both parties agree
        to create a mutually agreed upon Program Management Report and process,
        with a trial period of * and mutual acceptance prior to the
        implementation.

        All fraud detected by VoiceStream Fraud Management Operations Center
        will be researched within * upon receipt of notification. Fraud
        management will provide a documented e-mail including dates of
        violation, representatives name/SAMSON ID, issue in question and
        recommendation for ramification of employee's action. A tracking
        spreadsheet will be updated on a weekly basis by designated
        representative of StarTek and sent to Fraud management for reconciling.
        StarTek will be held liable for any revenue loss due to fraudulent
        activity by a StarTek representative. VSTR holds all rights to remove
        any representative from the VSTR project.

KK.     REPORTING

        StarTek shall provide attached customized reports (or mutually
        agreed-upon successors) in the time frame specified in Section N.

LL.     BREACH OF SERVICE LEVELS BEYOND THE FIRST * OF HANDLING CALLS

        In the event that StarTek performs any of the Service Level Objectives
        at Level 3 or greater, as specified in Exhibit B, for a consecutive
        period of *, StarTek shall be in breach of this Agreement and VSTR may
        terminate this Agreement if StarTek fails to cure the breach after five
        days notice to cure.

        In the event that StarTek performs any of the Service Level Objectives
        at Level 1 or 2, as specified in this Exhibit B, for a consecutive *
        period or longer, StarTek shall be in breach of this Agreement. StarTek
        shall prepare a plan to cure the breach and shall have * in which to
        cure the breach. In the event that StarTek fails to cure the breach
        within the * period, VSTR may terminate the Agreement for StarTek's
        breach.

MM.     SERVICE LEVEL ADJUSTMENTS

*

                                       12
<PAGE>

*

A.      The levels of * Adjustment Percentages for each Service Objective shall
        be consistent with the levels of StarTek's performance as set forth in
        the * Adjustment Thresholds.

        The Service Objectives Penalty for each * shall be calculated by adding
        the * Adjustment Percentages of the Service Objectives (the "Total
        Percentage"). The Total * Agent Call Handling Revenue (defined as items
        1, 5-9 of Pricing Schedule), multiplied by the Total Percentage, shall
        equal the Service Objectives Penalty for the month. The Total * Agent
        Call Handling Revenue shall include both staffed agent hours charges and
        agent call handling minute's charges appearing on the invoice for the *
        during which StarTek failed to meet the Service Objectives. The Service
        Objectives Adjustments shall not include those days where actual call
        volume or minutes is more than * greater than call volume or minute
        volume Forecasts as described in Exhibit A.

        *

        The total adjustment based on the above shall not exceed * per * and
        will be waived as it applies to Speed of Answer by VSTR for * in which
        employment levels required to support the Call Volume Forecast exceeds
        by more than * the employment level required to support the Call Volume
        Forecast of the previous *.

                                       13

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