Document:

Exhibit 10.20

SEVERANCE
AND

CHANGE OF CONTROL AGREEMENT

This Severance and Change of
Control Agreement (“Agreement”) is effective as of July     ,
2007, between Wireless Facilities, Inc. (“WFI”) and Laura Siegal (“Siegal”),
as approved by WFI’s Board Compensation Committee.

A.            Siegal is presently employed as Vice President &
Controller of WFI.

B.            As consideration for Siegal’s agreement to undertake and
continue her duties and responsibilities in her role as Vice President &
Controller in light of the changing circumstances at the Company, WFI and Siegal
desire to enter into this Agreement to (i) provide for the payment of severance
compensation to Siegal upon a termination without Cause, or (ii) in the event
of a Change of Control, as defined herein.

Therefore, in consideration
of the promises and the mutual covenants contained below, and for other good
and valuable consideration, receipt of which is hereby acknowledged, the
parties agree as follows:

1.             Vesting Upon Change
of Control. Upon the closing of a transaction that constitutes a
Change of Control (as defined in paragraph 3(a) below), the vesting of 50%
of all stock options and stock appreciation rights granted to Siegal under WFI’s
equity incentive plans that as of the date of such Change of Control remain
unvested shall accelerate, to the extent permissible by law, notwithstanding
and in addition to any existing vesting provisions set forth in such stock
option, stock appreciation right and/or WFI equity incentive plan. On the one
year anniversary of such Change of Control or upon a Triggering Event (as
defined in paragraph 3(b) below), whichever occurs sooner, the remaining
unvested portion of any stock options and stock appreciation rights shall
immediately vest.

2.             Severance Payments. If
Siegal is (a) terminated without Cause (as defined in paragraph 3(c)
below) or (b) voluntarily resigns from WFI as a result of a Triggering Event
(as defined in paragraph 3(b) below) after a Change of Control (as defined
in paragraph 3(a) below), then Siegal will be entitled to receive in
satisfaction of all obligations (other than as provided in paragraph 1
above) that WFI may have to Siegal: (i) in the case of 2(a) hereof, severance
compensation equal to nine (9) months of her base salary then in effect; or in
the case of 2 (b) hereof, severance compensation equal to nine (9) months of
her base salary plus her maximum potential bonus amount for nine (9) months; in
either case, less applicable taxes and withholding; and, if needed by Siegal,
(ii) her then-current health insurance coverage, at the then current employee
cost, during the nine (9) month period following a termination in the case of 2
(a) or during the nine (9) month period following a resignation in the case of
2(b). In addition, in the event that Siegal is terminated without Cause, the
vesting of 100% of all stock options and stock appreciation rights granted to Siegal
under WFI’s equity incentive plans that as of the date of such termination
remain unvested shall accelerate, to the extent permissible by law,
notwithstanding and in addition to any existing vesting provisions set forth in
such stock option, stock appreciation right and/or WFI equity incentive plan. The
foregoing severance compensation, health insurance coverage and acceleration of
vesting will be conditioned upon Siegal’s execution of a separation agreement
with a release of claims reasonably satisfactory to WFI and such severance
compensation shall be paid in a single lump sum payment promptly after Siegal’s
execution of such separation agreement.

3.             Definition of Change
of Control and Triggering Event.

(a)           A Change of Control means: (i) the acquisition by an
individual person or entity or a group of individuals or entities acting in
concert, directly or indirectly, through one transaction or a series of
transactions, of more than 50% of the outstanding voting securities of WFI;
(ii) a merger or consolidation of WFI with or into another entity after
which the stockholders of WFI immediately prior to such transaction hold less
than 50% of the voting securities of the surviving entity; (iii) any
action or event that results in the Board of Directors consisting of fewer than
a majority of Incumbent Directors (“Incumbent Directors” shall mean
directors who either (A) are directors of WFI as of the date hereof, or
(B) are elected or nominated for election, to the Board with the
affirmative votes of at least a majority of the Incumbent Directors at the time
of such election or nomination); or (iv) a sale of all or substantially
all of the assets of WFI.

(b)           A Triggering Event means (i) Siegal’s termination
from employment; (ii) a material change in the nature of Siegal’s role or
job responsibilities so that Siegal’s job duties and responsibilities after the
Change of Control, when considered in their totality as a whole, are
substantially different in nature from the job duties Siegal performed
immediately prior to the Change of Control; or (iii) the relocation of Siegal’s
principal place of work to a location of more that thirty (30) miles from
the location Siegal was assigned to immediately prior to the Change of Control.

(c)           “Cause” means (i) acts or omissions constituting
gross negligence, recklessness or willful misconduct on the part of Siegal with
respect to Siegal’s obligations or otherwise relating to the business of WFI;
(ii) Siegal’s material breach of this Agreement or WFI’s standard form of
confidentiality agreement; (iii) Siegal’s conviction or entry of a plea of
nolo contendere for fraud,
misappropriation or embezzlement, or any felony or crime of moral turpitude;
(iv) Siegal’s failure to perform her duties and responsibilities as Vice
President and Corporate Controller to the reasonable satisfaction of the Board
after being provided with notice thereof and thirty (30) days opportunity to remedy
such failure; and (v) Siegal’s willful neglect of duties or poor
performance. Notwithstanding the foregoing, a termination under
subsection (v) shall not constitute a termination for “Cause” unless WFI
has first given Siegal written notice of the offending conduct (such notice
shall include a description of remedial actions that WFI reasonably deems
appropriate to cure such offending conduct) and a thirty (30) day
opportunity to cure such offending conduct. In the event WFI terminates Siegal’s
employment under subsection (v), WFI agrees to participate in binding
arbitration, if requested by Siegal, to determine whether the cause for
termination was willful neglect of duties or poor performance as opposed to
some other reason that does not constitute Cause under this Agreement.

4.             General Provisions. Except
as set forth in this Agreement, the terms of the Offer Letter remain unchanged.
Nothing in this Agreement is intended to change the at-will nature of Siegal’s
employment with WFI. This Agreement and the Offer Letter, including the
Additional Terms and Conditions attached thereto and the Proprietary
Information and Innovations Agreement signed by Siegal, constitute the entire
agreement between Siegal and WFI with respect to Siegal’s employment with WFI.
No amendment or modification of the terms or conditions of this Agreement shall
be valid unless in writing and signed by the parties.

5.             Compliance with Section
409A of the Code. This Agreement is intended to comply with
Section 409A of the Code (or any regulations or rulings thereunder), and
shall be construed and interpreted in accordance with such intent. Notwithstanding
anything to the contrary in this Agreement, WFI, in the exercise of its sole
discretion and without the consent of Siegal, (a) may amend or modify this
Agreement in any manner in order to meet the requirements of Section 409A of
the Code as amplified by any Internal Revenue Service or U.S. Treasury
Department guidance and (b) shall have the authority to delay the payment
of any amounts or the

provision
of any benefits under this Agreement to the extent it deems necessary or
appropriate to comply with Section 409A(a)(2)(B)(i) of the Code (relating
to payments made to certain “key employees” of certain publicly-traded
companies) as amplified by any Internal Revenue Service or U.S. Treasury
Department guidance as WFI deems appropriate or advisable. In such event, any
amounts or benefits under this Agreement to which Siegal would otherwise be
entitled during the six (6) month period following Siegal’s termination of
employment will be paid on the first business day following the expiration of
such six (6) month period. Any provision of this Agreement that would cause the
payment of any benefit to fail to satisfy Section 409A of the Code shall have
no force and effect until amended to comply with Code Section 409A (which
amendment may be retroactive to the extent permitted by the Code or any
regulations or rulings thereunder).

	
  

  	
  Laura Siegal

  
	
   

  	
   

  
	
  Dated:

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
   

  
	
   

  	
  Wireless Facilities, Inc.

  
	
   

  	
   

  
	
  Dated:

  	
  By:

  
	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Eric DeMarco, Chief Executive OfficerExhibit
10.53

September 7, 2007

To Our Valued Suppliers:

The housing
industry has experienced a significant downturn over the past year, which is
expected to continue for some time. This downturn resulted in International
Wholesale Tile’s (IWT) management, and its parent company, IWT Tesoro
Corporation (Tesoro), taking preemptive action in order to maintain its
operations.

Tesoro’s and IWT’s
Boards of Directors have decided to seek protection by filing a voluntary
petition for reorganization under Chapter 11 of the United States Bankruptcy
Code.  The Boards believe this
reorganization is in the best interest of the Tesoro and IWT, and their
employees, customers, creditors, and shareholders.  Tesoro’s CEO, Henry J. Boucher, Jr. has said,
“After considering a wide range of alternatives, it became clear that this
course of action was a necessary and responsible step to preserve Tesoro and
IWT’s viability and longevity as we address our financial challenges and work
to secure our future.”

As part of the
reorganization, Tesoro’s and IWT’s primary lender, Bank of America, has agreed
to continue to provide financing to Tesoro and IWT.  The financing will include post-petition
funds to acquire inventory, pay operating expenses and the costs of the Chapter
11 activities.   We want to stress;
Tesoro and IWT are NOT ceasing operations and expect to continue business as
usual.

During the
reorganization process, Tesoro will be assisted in part by KMA Capital
Partners.  Tesoro, IWT and KMA Capital
expect to co-sponsor a reorganization and refinancing plan so that we will
continue to operate assuming the Court certifies the plan.  KMA Capital is an experienced merchant
banking company with the same objectives of Tesoro’s management – to focus on
restructuring IWT as a renewed leader in the industry, which you have come to
expect from IWT.  KMA Capital will be
aiding us in the financial restructuring of the Company.  During the interim period, KMA will also
assist the company in its effort to increase the flow of product.  Additionally, Tesoro and IWT are exploring
other plans, as alternative possibilities.

By order of the
Bankruptcy Court, we are not permitted to pay past due amounts at this
time.  However, KMA Capital thru the
Bankruptcy Court will be contacting you with a proposed plan for resolving past
amounts owed.

Going forward, we
anticipate continuing our relationship on product orders.  As stated above, Bank of America has agreed
in principal to provide post-petition financing for the acquisition of
inventory.  New orders will have to be
coordinated with your IWT representative under new payment terms.  Collectively, we have spent considerable time
and effort developing and marketing your products, and would like to continue
to supply them to IWT customers.

We will be contacting
you in the near future to discuss our future business relationship.

This decision was
extremely difficult, but a necessary and responsible one that we firmly believe
will provide you and IWT with the time and opportunity to strengthen our
performance and achieve a new vibrant relationship.

We appreciate your
support as we work our way through this reorganization process.

Sincerely,

Paul Boucher

International Wholesale Tile, Inc.

3500 SW 42nd Avenue

Palm City, FL 34990

772-223-5151

772-223-9744

www.internationalwholesaletile.com

www.tesorothecollection.com

www.iwttesoro.com

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