Document:

Exhibit 10.1

                              2006 STOCK AWARD PLAN

      1. PURPOSE. The purpose of the 2006 Stock Award Plan of Planetlink
Communications, Inc. is to further align the interests of employees, directors
and non-employee Consultants with those of the shareholders by providing
incentive compensation opportunities tied to the performance of the Common Stock
and by promoting increased ownership of the Common Stock by such individuals.
The Plan is also intended to advance the interests of the Company and its
shareholders by attracting, retaining and motivating key personnel upon whose
judgment, initiative and effort the successful conduct of the Company's business
is largely dependent.

      2. DEFINITIONS. Wherever the following capitalized terms are used in the
Plan, they shall have the meanings specified below:

            "Affiliate" means (i) any entity that would be treated as an
      "affiliate" of the Company for purposes of Rule 12b-2 under the Exchange
      Act and (ii) any joint venture or other entity in which the Company has a
      direct or indirect beneficial ownership interest representing at least
      one-third (1/3) of the aggregate voting power of the equity interests of
      such entity or one-third (1/3) of the aggregate fair market value of the
      equity interests of such entity, as determined by the Committee.

            "Award" means a Stock Award granted under the Plan. "Award
      Agreement" means a written or electronic agreement entered into between
      the Company and a Participant setting forth the terms and conditions of an
      Award granted to a Participant.

            "Board" means the Board of Directors of the Company.

            "Code" means the Internal Revenue Code of 1986, as amended.

            "Common Stock" means the Company's common stock, $0.001 par value
      per share.

            "Committee" means the Compensation Committee of the Board, or such
      other committee of the Board appointed by the Board to administer the
      Plan, or if no such committed exists, the entire Board.

            "Company" means Planetlink Communications, Inc., a Georgia
      corporation.

            "Consultant" means any person which is a consultant or advisor to
      the Company and which is a natural person and who provides bona fide
      services to the Company which are not in connection with the offer or sale
      of securities in a capital-raising transaction for the Company, and do not
      directly or indirectly promote or maintain a market for the Company's
      securities.

            "Date of Grant" means the date on which an Award under the Plan is
      made by the Committee, or such later date as the Committee may specify to
      be the effective date of an Award.

            "Disability" means a Participant being considered "disabled" within
      the meaning of Section 409A(a)(2)(C) of the Code, unless otherwise
      provided in an Award Agreement.

            "Eligible Person" means any person who is an employee of the Company
      or any Affiliate or any person to whom an offer of employment with the
      Company or any Affiliate is extended, as determined by the Committee, or
      any person who is a Non-Employee Director, or any person who is Consultant
      to the Company.

            "Exchange Act" means the Securities Exchange Act of 1934, as
      amended.

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            "Fair Market Value" means the mean between the highest and lowest
      reported sales prices of the Common Stock on the New York Stock Exchange
      Composite Tape or, if not listed on such exchange, on any other national
      securities exchange on which the Company's common stock is listed or on
      The Nasdaq Stock Market, or, if not so listed on any other national
      securities exchange or The Nasdaq Stock Market, then the average of the
      bid price of the Company's common stock during the last five trading days
      on the OTC Bulletin Board immediately preceding the last trading day prior
      to the date with respect to which the Fair Market Value is to be
      determined. If the Company's common stock is not then publicly traded,
      then the Fair Market Value of the Common Stock shall be the book value of
      the Company per share as determined on the last day of March, June,
      September, or December in any year closest to the date when the
      determination is to be made. For the purpose of determining book value
      hereunder, book value shall be determined by adding as of the applicable
      date called for herein the capital, surplus, and undivided profits of the
      Company, and after having deducted any reserves theretofore established;
      the sum of these items shall be divided by the number of shares of the
      Company's common stock outstanding as of said date, and the quotient thus
      obtained shall represent the book value of each share of the Company's
      common stock.

            "Non-Employee Director" means any member of the Board who is not an
      employee of the Company.

            "Participant" means any Eligible Person who holds an outstanding
      Award under the Plan.

            "Plan" means Planetlink Communications, Inc., 2006 Stock Award Plan
      as set forth herein, as amended from time to time.

            "Service" means a Participant's employment with the Company or any
      Affiliate or a Participant's service as a Non-Employee Director with the
      Company, as applicable.

            "Stock Award" means a grant of shares of Common Stock to an Eligible
      Person under Section 10 hereof that are issued free of transfer
      restrictions and forfeiture conditions.

3. ADMINISTRATION.

      3.1 Committee Members. The Plan shall be administered by a Committee
comprised of one or more members of the Board.

      3.2 Committee Authority. The Committee shall have such powers and
authority as may be necessary or appropriate for the Committee to carry out its
functions as described in the Plan. Subject to the express limitations of the
Plan, the Committee shall have authority in its discretion to determine the
Eligible Persons to whom, and the time or times at which, Awards may be granted,
the number of shares, units, or other rights subject to each Award, base or
purchase price of an Award (if any), the time or times at which an Award will
become vested or payable, the performance goals and other conditions of an
Award, the duration of the Award, and all other terms of the Award. Subject to
the terms of the Plan, the Committee shall have the authority to amend the terms
of an Award in any manner that is not inconsistent with the Plan, provided that
no such action shall adversely affect the rights of a Participant with respect
to an outstanding Award without the Participant's consent. The Committee shall
also have discretionary authority to interpret the Plan, to make factual
determinations under the Plan, and to make all other determinations necessary or
advisable for Plan administration, including, without limitation, to correct any
defect, to supply any omission or to reconcile any inconsistency in the Plan or
any Award Agreement hereunder. The Committee may prescribe, amend, and rescind
rules and regulations relating to the Plan. The Committee's determinations under
the Plan need not be uniform and may be made by the Committee selectively among
Participants and Eligible Persons, whether or not such persons are similarly
situated. The Committee shall, in its discretion, consider such factors as it
deems relevant in making its interpretations, determinations and actions under
the Plan including, without limitation, the recommendations or advice of any
officer or employee of the Company or such attorneys, consultants, accountants
or other advisors as it may select. All interpretations, determinations and
actions by the Committee shall be final, conclusive, and binding upon all
parties.

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      3.3 Delegation of Authority. The Committee shall have the right, from time
to time, to delegate to one or more officers of the Company the authority of the
Committee to grant and determine the terms and conditions of Awards granted
under the Plan, subject to the requirements of state law and such other
limitations as the Committee shall determine. In no event shall any such
delegation of authority be permitted with respect to Awards to any members of
the Board or to any Eligible Person who is subject to Rule 16b-3 under the
Exchange Act or Section 162(m) of the Code. The Committee shall also be
permitted to delegate, to any appropriate officer or employee of the Company,
responsibility for performing certain ministerial functions under the Plan. In
the event that the Committee's authority is delegated to officers or employees
in accordance with the foregoing, all provisions of the Plan relating to the
Committee shall be interpreted in a manner consistent with the foregoing by
treating any such reference as a reference to such officer or employee for such
purpose. Any action undertaken in accordance with the Committee's delegation of
authority hereunder shall have the same force and effect as if such action was
undertaken directly by the Committee and shall be deemed for all purposes of the
Plan to have been taken by the Committee.

      4. SHARES SUBJECT TO THE PLAN.

      4.1 Maximum Share Limitations. The maximum aggregate number of shares of
Common Stock that may be issued and sold under all Awards granted under the Plan
shall be 210 million (210,000,0000) shares. Shares of Common Stock issued and
sold under the Plan may be either authorized but unissued shares or shares held
in the Company's treasury. To the extent that any Award involving the issuance
of shares of Common Stock is forfeited, cancelled, returned to the Company for
failure to satisfy vesting requirements or other conditions of the Award, or
otherwise terminates without an issuance of shares of Common Stock being made
thereunder, the shares of Common Stock covered thereby will no longer be counted
against the foregoing maximum share limitations and may again be made subject to
Awards under the Plan pursuant to such limitations. Any Awards or portions
thereof that are settled in cash and not in shares of Common Stock shall not be
counted against the foregoing maximum share limitations. At no time shall the
total number of shares provided for under the Plan exceed 30 percent of the then
issued outstanding shares of the Company's Common Stock.

      4.2 Adjustments. If there shall occur any change with respect to the
outstanding shares of Common Stock by reason of any recapitalization,
reclassification, stock dividend, extraordinary dividend, stock split, reverse
stock split or other distribution with respect to the shares of Common Stock, or
any merger, reorganization, consolidation, combination, spin-off or other
similar corporate change, or any other change affecting the Common Stock, the
Committee may, in the manner and to the extent that it deems appropriate and
equitable to the Participants and consistent with the terms of the Plan, cause
an adjustment to be made in (i) the maximum number and kind of shares provided
in Section 4.1 hereof, (ii) the number and kind of shares of Common Stock, or
other rights subject to then outstanding Awards, (iii) base price for each share
or other right subject to then outstanding Awards, and (iv) any other terms of
an Award that are affected by the event.

      5. PARTICIPATION AND AWARDS.

      5.1 Designations of Participants. All Eligible Persons are eligible to be
designated by the Committee to receive Awards and become Participants under the
Plan. The Committee has the authority, in its discretion, to determine and
designate from time to time those Eligible Persons who are to be granted Awards,
the types of Awards to be granted, and the number of shares of Common Stock or
units subject to Awards granted under the Plan. In selecting Eligible Persons to
be Participants and in determining the type and amount of Awards to be granted
under the Plan, the Committee shall consider any and all factors that it deems
relevant or appropriate.

      5.2 Determination of Awards. The Committee shall determine the terms and
conditions of all Awards granted to Participants in accordance with its
authority under Section 3.2 hereof. An Award may consist of one type of right or
benefit hereunder or of two or more such rights or benefits granted in tandem or
in the alternative. In the case of any fractional share or unit resulting from
the grant, vesting, payment or crediting of dividends or dividend equivalents
under an Award, the Committee shall have the discretionary authority to (i)
disregard such fractional share or unit, (ii) round such fractional share or
unit to the nearest lower or higher whole share or unit, or (iii) convert such
fractional share or unit into a right to receive a cash payment. To the extent
deemed necessary by the Committee, an Award shall be evidenced by an Award
Agreement as described in Section 9.1 hereof.

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      6. STOCK AWARDS.

      6.1 Grant of Stock Awards. A Stock Award may be granted to any Eligible
Person selected by the Committee. A Stock Award may be granted for past
services, in lieu of bonus or other cash compensation, as directors'
compensation, or for any other valid purpose as determined by the Committee. A
Stock Award granted to an Eligible Person represents shares of Common Stock that
are issued without restrictions on transfer and other incidents of ownership and
free of forfeiture conditions, except as otherwise provided in the Plan and the
Award Agreement. The Committee may, in connection with any Stock Award, require
the payment of a specified purchase price.

      6.2 Rights as Shareholder. Subject to the foregoing provisions of this
Section 6 and the applicable Award Agreement, upon the issuance of the Common
Stock under a Stock Award the Participant shall have all rights of a shareholder
with respect to the shares of Common Stock, including the right to vote the
shares and receive all dividends and other distributions paid or made with
respect thereto.

      7. CHANGE IN CONTROL.

      7.1 Effect of Change in Control. Except to the extent an Award Agreement
provides for a different result (in which case the Award Agreement will govern
and this Section 7 of the Plan shall not be applicable), notwithstanding
anything elsewhere in the Plan or any rules adopted by the Committee pursuant to
the Plan to the contrary, if a Triggering Event shall occur within the 12-month
period beginning with a Change in Control of the Company, then, effective
immediately prior to such Triggering Event, (i) each outstanding Award, to the
extent that it shall not otherwise have become vested, shall automatically
become fully and immediately vested without regard to any otherwise applicable
vesting requirement.

      7.2 Definitions

            (a) Cause. For purposes of this Section 7, the term "Cause" shall
      mean a determination by the Committee that a Participant (i) has been
      convicted of, or entered a plea of nolo contendere to, a crime that
      constitutes a felony under Federal or state law, (ii) has engaged in
      willful gross misconduct in the performance of the Participant's duties to
      the Company or an Affiliate or (iii) has committed a material breach of
      any written agreement with the Company or any Affiliate with respect to
      confidentiality, noncompetition, nonsolicitation or similar restrictive
      covenant. Subject to the first sentence of Section 7.1 hereof, in the
      event that a Participant is a party to an employment agreement with the
      Company or any Affiliate that defines a termination on account of "Cause"
      (or a term having similar meaning), such definition shall apply as the
      definition of a termination on account of "Cause" for purposes hereof, but
      only to the extent that such definition provides the Participant with
      greater rights. A termination on account of Cause shall be communicated by
      written notice to the Participant, and shall be deemed to occur on the
      date such notice is delivered to the Participant.

            (b) Change in Control. For purposes of this Section 7, a "Change in
      Control" shall be deemed to have occurred upon any of the following:

                  (i) the occurrence of an acquisition by any individual, entity
            or group (within the meaning of Section 13(d)(3) or 14(d)(2) of the
            Exchange Act) (a "Person") of beneficial ownership (within the
            meaning of Rule 13d-3 promulgated under the Exchange Act) of a
            percentage of the combined voting power of the then outstanding
            voting securities of the Company entitled to vote generally in the
            election of directors (the "Company Voting Securities") (but
            excluding (1) any acquisition directly from the Company (other than
            an acquisition by virtue of the exercise of a conversion privilege
            of a security that was not acquired directly from the Company), (2)
            any acquisition by the Company or an Affiliate and (3) any
            acquisition by an employee benefit plan (or related trust) sponsored
            or maintained by the Company or any Affiliate) (an "Acquisition")
            that is thirty percent (30%) or more of the Company Voting
            Securities;

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                  (ii) at any time during a period of two (2) consecutive years
            or less, individuals who at the beginning of such period constitute
            the Board (and any new directors whose election by the Board or
            nomination for election by the Company's shareholders was approved
            by a vote of at least two-thirds (2/3) of the directors then still
            in office who either were directors at the beginning of the period
            or whose election or nomination for election was so approved) cease
            for any reason (except for death, Disability or voluntary
            retirement) to constitute a majority thereof;

                  (iii) an Acquisition that is fifty percent (50%) or more of
            the Company Voting Securities;

                  (iv) the consummation of a merger, consolidation,
            reorganization or similar corporate transaction, whether or not the
            Company is the surviving company in such transaction, other than a
            merger, consolidation, or reorganization that would result in the
            Persons who are beneficial owners of the Company Voting Securities
            outstanding immediately prior thereto continuing to beneficially
            own, directly or indirectly, in substantially the same proportions,
            at least fifty percent (50%) of the combined voting power of the
            Company Voting Securities (or the voting securities of the surviving
            entity) outstanding immediately after such merger, consolidation or
            reorganization;

                  (v) the sale or other disposition of all or substantially all
            of the assets of the Company;

                  (vi) the approval by the shareholders of the Company of a
            complete liquidation or dissolution of the Company; or

                  (vii) the occurrence of any transaction or event, or series of
            transactions or events, designated by the Board in a duly adopted
            resolution as representing a change in the effective control of the
            business and affairs of the Company, effective as of the date
            specified in any such resolution.

            (c) Constructive Termination. For purposes of this Section 7, a
      "Constructive Termination" shall mean a termination of employment by a
      Participant within sixty (60) days following the occurrence of any one or
      more of the following events without the Participant's written consent (i)
      any reduction in position, title (for Vice Presidents or above), overall
      responsibilities, level of authority, level of reporting (for Vice
      Presidents or above), base compensation, annual incentive compensation
      opportunity, aggregate employee benefits or (ii) a request that the
      Participant's location of employment be relocated by more than fifty (50)
      miles. Subject to the first sentence of Section 7.1 hereof, in the event
      that a Participant is a party to an employment agreement with the Company
      or any Affiliate (or a successor entity) that defines a termination on
      account of "Constructive Termination," "Good Reason" or "Breach of
      Agreement" (or a term having a similar meaning), such definition shall
      apply as the definition of "Constructive Termination" for purposes hereof
      in lieu of the foregoing, but only to the extent that such definition
      provides the Participant with greater rights. A Constructive Termination
      shall be communicated by written notice to the Committee, and shall be
      deemed to occur on the date such notice is delivered to the Committee,
      unless the circumstances giving rise to the Constructive Termination are
      cured within five (5) days of such notice.

            (d) Triggering Event. For purposes of this Section 7, a "Triggering
      Event" shall mean (i) the termination of Service of a Participant by the
      Company or an Affiliate (or any successor thereof) other than on account
      of death, Disability or Cause, (ii) the occurrence of a Constructive
      Termination or (iii) any failure by the Company (or a successor entity) to
      assume, replace, convert or otherwise continue any Award in connection
      with the Change in Control (or another corporate transaction or other
      change effecting the Common Stock) on the same terms and conditions as
      applied immediately prior to such transaction, except for equitable
      adjustments to reflect changes in the Common Stock pursuant to Section 4.2
      hereof.

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      7.3 Excise Tax Limit. In the event that the vesting of Awards together
with all other payments and the value of any benefit received or to be received
by a Participant would result in all or a portion of such payment being subject
to the excise tax under Section 4999 of the Code, then the Participant's payment
shall be either (i) the full payment or (ii) such lesser amount that would
result in no portion of the payment being subject to excise tax under Section
4999 of the Code (the "Excise Tax"), whichever of the foregoing amounts, taking
into account the applicable Federal, state, and local employment taxes, income
taxes, and the Excise Tax, results in the receipt by the Participant, on an
after-tax basis, of the greatest amount of the payment notwithstanding that all
or some portion of the payment may be taxable under Section 4999 of the Code.
All determinations required to be made under this Section 7 shall be made by
Russell Bedford Stefanou Mirchandani, LLP, or any other recognized accounting
firm which is the Company's outside auditor immediately prior to the event
triggering the payments that are subject to the Excise Tax (the "Accounting
Firm"). The Company shall cause the Accounting Firm to provide detailed
supporting calculations of its determinations to the Company and the
Participant. All fees and expenses of the Accounting Firm shall be borne solely
by the Company. The Accounting Firm's determinations must be made with
substantial authority (within the meaning of Section 6662 of the Code). For the
purposes of all calculations under Section 280G of the Code and the application
of this Section 7.3, all determinations as to present value shall be made using
120 percent of the applicable Federal rate (determined under Section 1274(d) of
the Code) compounded semiannually, as in effect on December 30, 2004.

      8. FORFEIRTURE EVENTS.

      8.1 General. The Committee may specify in an Award Agreement at the time
of the Award that the Participant's rights, payments and benefits with respect
to an Award shall be subject to reduction, cancellation, forfeiture or
recoupment upon the occurrence of certain specified events, in addition to any
otherwise applicable vesting or performance conditions of an Award. Such events
shall include, but shall not be limited to, termination of Service for cause,
violation of material Company policies, breach of noncompetition,
confidentiality or other restrictive covenants that may apply to the
Participant, or other conduct by the Participant that is detrimental to the
business or reputation of the Company.

      8.2 Termination for Cause. Unless otherwise provided by the Committee and
set forth in an Award Agreement, if a Participant's employment with the Company
or any Affiliate shall be terminated for cause, the Company may, in its sole
discretion, immediately terminate such Participant's right to any further
payments or vesting with respect to any Award in its entirety. In the event a
Participant is party to an employment (or similar) agreement with the Company or
any Affiliate that defines the term "cause," such definition shall apply for
purposes of the Plan. The Company shall have the power to determine whether the
Participant has been terminated for cause and the date upon which such
termination for cause occurs. Any such determination shall be final, conclusive
and binding upon the Participant. In addition, if the Company shall reasonably
determine that a Participant has committed or may have committed any act which
could constitute the basis for a termination of such Participant's employment
for cause, the Company may suspend the Participant's rights to receive any
payment or vest in any right with respect to any Award pending a determination
by the Company of whether an act has been committed which could constitute the
basis for a termination for "cause" as provided in this Section 8.2.

      9. GENERAL PROVISIONS.

      9.1 Award Agreement. To the extent deemed necessary by the Committee, an
Award under the Plan shall be evidenced by an Award Agreement in a written or
electronic form approved by the Committee setting forth the number of shares of
Common Stock or units subject to the Award, the base price, or purchase price of
the Award, if any, the time or times at which an Award will become vested or
payable and the term of the Award. The Award Agreement may also set forth the
effect on an Award of termination of Service under certain circumstances. The
Award Agreement shall be subject to and incorporate, by reference or otherwise,
all of the applicable terms and conditions of the Plan, and may also set forth
other terms and conditions applicable to the Award as determined by the
Committee consistent with the limitations of the Plan. The grant of an Award
under the Plan shall not confer any rights upon the Participant holding such
Award other than such terms, and subject to such conditions, as are specified in
the Plan as being applicable to such type of Award (or to all Awards) or as are
expressly set forth in the Award Agreement. The Committee need not require the
execution of an Award Agreement by a Participant, in which case, acceptance of
the Award by the Participant shall constitute agreement by the Participant to
the terms, conditions, restrictions and limitations set forth in the Plan and
the Award Agreement as well as the administrative guidelines of the Company in
effect from time to time.

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      9.2 No Assignment or Transfer; Beneficiaries. Awards under the Plan shall
not be assignable or transferable by the Participant, except by will or by the
laws of descent and distribution, and shall not be subject in any manner to
assignment, alienation, pledge, encumbrance or charge. Notwithstanding the
foregoing, the Committee may provide in the terms of an Award Agreement that the
Participant shall have the right to designate a beneficiary or beneficiaries who
shall be entitled to any rights, payments or other benefits specified under an
Award following the Participant's death.

      9.3 Deferrals of Payment. The Committee may in its discretion permit a
Participant to defer the receipt of payment of cash or delivery of shares of
Common Stock that would otherwise be due to the Participant by virtue of the
satisfaction of vesting or other conditions with respect to an Award. If any
such deferral is to be permitted by the Committee, the Committee shall establish
rules and procedures relating to such deferral in a manner intended to comply
with the requirements of Section 409A of the Code, including, without
limitation, the time when an election to defer may be made, the time period of
the deferral and the events that would result in payment of the deferred amount,
the interest or other earnings attributable to the deferral and the method of
funding, if any, attributable to the deferred amount.

      9.4 Rights as Shareholder. A Participant shall have no rights as a holder
of shares of Common Stock with respect to any unissued securities covered by an
Award until the date the Participant becomes the holder of record of such
securities. Except as provided in Section 4.2 hereof, no adjustment or other
provision shall be made for dividends or other shareholder rights, except to the
extent that the Award Agreement provides for dividend payments or dividend
equivalent rights.

      9.5 Employment or Service. Nothing in the Plan, in the grant of any Award
or in any Award Agreement shall confer upon any Eligible Person any right to
continue in the Service of the Company or any of its Affiliates, or interfere in
any way with the right of the Company or any of its Affiliates to terminate the
Participant's employment or other service relationship for any reason at any
time.

      9.6 Securities Laws. No shares of Common Stock will be issued or
transferred pursuant to an Award unless and until all then applicable
requirements imposed by Federal and state securities and other laws, rules and
regulations and by any regulatory agencies having jurisdiction, and by any
exchanges upon which the shares of Common Stock may be listed, have been fully
met. As a condition precedent to the issuance of shares pursuant to the grant of
an Award, the Company may require the Participant to take any reasonable action
to meet such requirements. The Committee may impose such conditions on any
shares of Common Stock issuable under the Plan as it may deem advisable,
including, without limitation, restrictions under the Securities Act of 1933, as
amended, under the requirements of any exchange upon which such shares of the
same class are then listed, and under any blue sky or other securities laws
applicable to such shares. The Committee may also require the Participant to
represent and warrant at the time of issuance or transfer that the shares of
Common Stock are being acquired only for investment purposes and without any
current intention to sell or distribute such shares.

      9.7 Tax Withholding. The Participant shall be responsible for payment of
any taxes or similar charges required by law to be withheld from an Award or an
amount paid in satisfaction of an Award, which shall be paid by the Participant
on or prior to the payment or other event that results in taxable income in
respect of an Award. The Award Agreement may specify the manner in which the
withholding obligation shall be satisfied with respect to the particular type of
Award.

      9.8 Unfunded Plan. The adoption of the Plan and any reservation of shares
of Common Stock or cash amounts by the Company to discharge its obligations
hereunder shall not be deemed to create a trust or other funded arrangement.
Except upon the issuance of Common Stock pursuant to an Award, any rights of a
Participant under the Plan shall be those of a general unsecured creditor of the
Company, and neither a Participant nor the Participant's permitted transferees
or estate shall have any other interest in any assets of the Company by virtue
of the Plan. Notwithstanding the foregoing, the Company shall have the right to
implement or set aside funds in a grantor trust, subject to the claims of the
Company's creditors or otherwise, to discharge its obligations under the Plan.

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      9.9 Other Compensation and Benefit Plans. The adoption of the Plan shall
not affect any other share incentive or other compensation plans in effect for
the Company or any Affiliate, nor shall the Plan preclude the Company from
establishing any other forms of share incentive or other compensation or benefit
program for employees of the Company or any Affiliate. The amount of any
compensation deemed to be received by a Participant pursuant to an Award shall
not constitute includable compensation for purposes of determining the amount of
benefits to which a Participant is entitled under any other compensation or
benefit plan or program of the Company or an Affiliate, including, without
limitation, under any pension or severance benefits plan, except to the extent
specifically provided by the terms of any such plan.

      9.10 Plan Binding on Transferees. The Plan shall be binding upon the
Company, its transferees and assigns, and the Participant, the Participant's
executor, administrator and permitted transferees and beneficiaries.

      9.11 Severability. If any provision of the Plan or any Award Agreement
shall be determined to be illegal or unenforceable by any court of law in any
jurisdiction, the remaining provisions hereof and thereof shall be severable and
enforceable in accordance with their terms, and all provisions shall remain
enforceable in any other jurisdiction.

      9.12 Foreign Jurisdictions. The Committee may adopt, amend and terminate
such arrangements and grant such Awards, not inconsistent with the intent of the
Plan, as it may deem necessary or desirable to comply with any tax, securities,
regulatory or other laws of other jurisdictions with respect to Awards that may
be subject to such laws. The terms and conditions of such Awards may vary from
the terms and conditions that would otherwise be required by the Plan solely to
the extent the Committee deems necessary for such purpose. Moreover, the Board
may approve such supplements to or amendments, restatements or alternative
versions of the Plan, not inconsistent with the intent of the Plan, as it may
consider necessary or appropriate for such purposes, without thereby affecting
the terms of the Plan as in effect for any other purpose.

      9.13 Substitute Awards in Corporate Transactions. Nothing contained in the
Plan shall be construed to limit the right of the Committee to grant Awards
under the Plan in connection with the acquisition, whether by purchase, merger,
consolidation or other corporate transaction, of the business or assets of any
corporation or other entity. Without limiting the foregoing, the Committee may
grant Awards under the Plan to an employee or director of another corporation
who becomes an Eligible Person by reason of any such corporate transaction in
substitution for awards previously granted by such corporation or entity to such
person. The terms and conditions of the substitute Awards may vary from the
terms and conditions that would otherwise be required by the Plan solely to the
extent the Committee deems necessary for such purpose.

      9.14 Governing Law. The Plan and all rights hereunder shall be subject to
and interpreted in accordance with the laws of the State of Georgia, without
reference to the principles of conflicts of laws, and to applicable Federal
securities laws.

      9.15 Financial Statements. All Participates shall receive the financial
statements of the Company at least annually.

      9.16 Stockholder Approval. The Plan must be approved by the stockholders
by a majority of all shares entitled to vote within twelve (12) months after the
date the Plan was adopted by the Board. Any securities purchased before
stockholder approval is obtained shall be rescinded if stockholder approval is
not obtained within twelve (12) months before or after the Plan was adopted.
Such securities shall not be counted in determining whether such approval is
obtained.

      10. EFFECTIVE DATE; AMENDMENT AND TERMINATION.

      10.1 Effective Date. The Plan shall become effective following its
adoption by the Board. The term of the Plan shall be ten (10) years from the
date of adoption by the Board, subject to Section 10.3 hereof.

<PAGE>

      10.2 Amendment. The Board may at any time and from time to time and in any
respect, amend or modify the Plan. The Board may seek the approval of any
amendment or modification by the Company's shareholders to the extent it deems
necessary or advisable in its discretion for purposes of compliance with Section
162(m) or Section 422 of the Code, or exchange or securities market or for any
other purpose. No amendment or modification of the Plan shall adversely affect
any Award theretofore granted without the consent of the Participant or the
permitted transferee of the Award.

      10.3 Termination. The Plan shall terminate on the tenth anniversary of the
date of its adoption by the Board. The Board may, in its discretion and at any
earlier date, terminate the Plan. Notwithstanding the foregoing, no termination
of the Plan shall adversely affect any Award theretofore granted without the
consent of the Participant or the permitted transferee of the Award.

<PAGE>

                           CHISHOLM, BIERWOLF & NILSON
                          CERTIFIED PUBLIC ACCOUNTANTS
A Limited Liability         533 W. 2600 S., Suite 250      Office (801) 292-8756
    Partnership               Bountiful, Utah 84010          Fax (801) 292-8809

                         CONSENT OF INDEPENDENT AUDITORS

      We hereby consent to the use of our report dated February 3, 2006, with
respect to the consolidated financial statements included in the annual report
(Form 10-KSB) incorporated by reference in the filing of the Registration
Statement (Form S-8) of PlanetLink Communications, Inc. for the calendar year
ended December 31, 2005.

/s/CHISHOLM, BIERWOLF & NILSON
--------------------------------
Chisholm, Bierwolf & Nilson, LLC
Bountiful, UT
May 5,  2006Exhibit 10.6
Joseph Corso

April 24, 2006

Shelron Group, Inc.
29 Broadway
New York, NY 10006

      Re: Shelron Group, Inc. Subscription Agreement, dated January 4, 2005
(hereinafter "Agreement")

Dear Mr. Yaron,

      I understand that further clarification is needed with respect to my
previous Agreement and allowing for extensions of Shelron's obligation to
register on a registration statement filed with the Securities and Exchange
Commission 18,500,000 shares of common stock (the "Shares") pursuant to the
Agreement.

      Please be advised that the extensions previously granted to Shelron were
meant to be amendments to the provisions of the Agreement that provided for
filing a registration statement to register the Shares within a specified time
frame. The extension letters contained agreed upon terms by Shelron and myself
and were meant to amend the Agreement so that all matters relating to the timing
of the filing of the registration statement covering the Shares are within
Shelron's control so that Shelron can use its best efforts to file the
registration statement. Any references in the extension letters to penalties
that may be triggered or accrue as a result of not filing on a timely basis are
eliminated by this letter. Furthermore, I hereby irrevocably agree not to
rescind the Agreement, or otherwise demand repayment of the purchase price for
the Shares issued in connection with the Agreement due to Shelron's failure to
register the Shares as was contemplated in the Agreement.

      I hope the foregoing clarifies my position with respect to amending the
Agreement as said.

                                        Sincerely,

                                        /s/ Joseph Corso
                                        ------------------
                                        Joseph Corso
AGREED AND ACCEPTED

Shelron Group, Inc.

/s/ Eliron Yaron
------------------
Name: Eliron Yaron
Title: Chairman

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