Document:

Reseller Agreement between CinTel Co., Ltd. and NEOframe Inc.

NEOframe  Inc.  (hereinafter  referred  to as  "Principal")  and CinTel Co. Ltd.
(hereinafter  referred  to as  "Partner")  enter into this  agreement  regarding
reseller to market the products made or supplied by Principal as follows:

Article 1. Purpose of Agreement

This  Agreement is made and entered into to prescribe  all items  pertaining  to
supply of products and technical  support by principal and all sales  activities
by Partner.

Article 2. Term of Agreement

      1.    Term: This Agreement shall become  effective from January 1, 2004 to
            December 31, 2004 and shall  continue in full force and effect for a
            period  of one (1)  year.  This  Agreement  shall  be  automatically
            extended for a successive one (1) year thereafter,  unless and until
            either party shall give to the other party at least thirty (30) days
            prior written notice of its intention not to extend this  Agreement.
            And the  termination  of the term shall not effect any right or debt
            already generated.

      2.    Adjustment:  In case the  Parties  need to  adjust  the term of this
            agreement before expiring date, each party must notice its intention
            in form of documentation.

Article 3. Limit of application

The items  determined  by this  agreement are  effective on all  agreements  and
mutual consents during the term of agreement.

      1.    Partner:  Partner must have  thorough  knowledge  of `Sales  Partner
            Program'  provided by Principal and must cooperate with Principal as
            its Platinum Partner.

      2.    Sales  Products:  "Products"  shall mean the  products  specified in
            Appendix 1, and other products are negotiable between both parties.

      3.    Sales  Price:  Principal  must notice the list  prices and  reseller
            prices of  products to Partner  and  Partner  must obey  Principal's
            price policy.

      4.    Change of Sales Price: Partner shall be able to notice the reason of
            changing  price in case it is needed,  and  Principal  ought to meet
            Partner's  meet  according  to Sales  Partner  Program  in a sincere
            manner.

      5.    Others:  In case new  definitions  or items  which are not listed on
            this agreement or Sales Partner Program,  each party must define the
            items and receive one original copy hereof.

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Article 4. Definition

In this agreement except where context otherwise  requires,  the following terms
and expressions shall be understood to have the precise meaning as follows:

      1.    Products:  "Products"  shall mean the  products or the  technologies
            manufactured, developed, or supplied by Principal.

      2.    Sales:  "Sales"  shall mean the  activities  of resale which Partner
            shall pay the price of  Products  to  Principal  and shall  sell the
            Products to other customers.

Article 5. Right of Ownership

The ownership of Products  shall belong to Principal  before paying the price of
Products.  After  paying the price,  the  ownership  of  Products  shall pass to
Partner.

Article 6. Sale Plan

Partner  shall  prepare sale plan for  Principal's  product with  specific  time
frame.  Partner shall provide  written plan schedule to Principal,  so Principal
shall prepare required  education and technical  support  according to such sale
plan.

Article 7. Payment

Partner shall clear cash-based payment of supplied product from Principal within
one month after  completing  sale  activities to customer.  If any correction is
required in special  case,  such change in payment shall be executed with mutual
agreement between Partner and Principal.

Article 8. Quality and Warranty

      1.    Warranty with free of charge:  Principal shall guarantee warranty of
            Software  for six  months  and  Hardware  for one year  with free of
            charge.  This  warrantee  term shall begin right after  Partner gain
            quality  report from its  customer.  In case of  software  warranty,
            Partner and  Principal  shall make mutual  agreement  if warranty of
            software needs to be longer than one year period.

      2.    Procedure  of  Warranty  with free of  charge:  During the period of
            Warranty  with free of charge,  Principal  shall notice  maintenance
            activity to Partner when  maintenance is demanded from customers and
            execute maintenance service in immediate manner.

      3.    Warranty  with  charge:  When  maintenance  work is  required  after
            warranty,  such  maintenance  expense  shall be calculated by 10% of
            Product  Supply  Contract  price.  If Partner can prepare  technical
            support for specific  case,  expense rate shall be changed by mutual
            agreement between both parties.

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<PAGE>

Article 9. Impossibility

      1.    If breach in a certain part of this agreement  occurs due to Natural
            disaster, War, Law Change, Commend execution by government,  Strike,
            Accidents,  or other  obstacles  that can not be controlled by human
            power,  both parties  shall not take any  responsibility  because of
            such delay or breach.

      2.    In case of Article 9-1, such breached part of this  Agreement  shall
            lose its effectiveness.

Article 10. Non-Disclosure Responsibility

      1.    Both parties shall respect mutual business activities.

      2.    Both  parties  shall not  disclose to any third  party,  without the
            prior written consent of the Principal, or use for any purpose other
            than the  performance of its obligations  under this Agreement,  any
            confidential information concerning the Products or business affairs
            (including  but  not  limited  to,  prices,  discounts,   terms  and
            conditions of sale, customers, business affairs, Products or Product
            specification).

      3.    Article 10-1 and 10-2 shall be effective  after the  termination  of
            this Agreement.

Article 11. Termination

      1.    In each case of the  following  events,  either party  ("Terminating
            Party") may terminate  this  Agreement,  with immediate  effect,  by
            giving  the  written  notice  of  termination  to  the  other  party
            ("Defaulting Party"):

            A.    if the Defaulting  Party does not remedy the breach or failure
                  to  perform or  observe  any  agreement  or  condition  herein
                  contained within twenty (20) days of a notice requiring remedy
                  of such breach or failure to perform or observe.

            B.    if Principal consider it as damage when Party breaches Article
                  10.

            C.    if the Defaulting Party becomes bankrupt or insolvent, or have
                  its  business  placed in the hand of a  receiver,  assignee or
                  trustee.

      2.    In  case  of   Article   11-1,   this   Agreement   shall  lose  its
            effectiveness.   Terminating  Party  shall  ask   responsibility  to
            Defaulting Party.

Article 12. Prohibition of Right Transferring

Any rights due to this Agreement shall not be transferred to third party without
exchanging written agreement between both parties.

Article 13. Settlement

All disputes,  controversies or differences which may arise between parties, our
of, or in relation to, or in connection with this  Agreement,  or for the breach
thereof,  shall be settled by both  Principal  and  Partner's  mutual  resolving
efforts,  and it shall be finally  settled  by  arbitration  in Seoul,  Korea in
accordance  with  the  Commercial  Arbitration  Rules of the  Korean  Commercial
Arbitration Board and under the laws of Korea.

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<PAGE>

Article 14. Agreement

Principal and partner shall agree on this  Agreement with mutually equal status.
Both parties shall sign on two copy of this  Agreement,  and each party reserves
one copy of this Agreement.

                                                               January 1st, 2004

"Partner"                                  "Principal"
CinTel Corp.                               NeoFrame
Dae-chi-dong 891-43, Gang-nam-gu, Seoul    Yang-Jae-dong 82-1, Seo-cho-gu, Seoul
CEO    Sang-don Kim     (Signature)        CEO   Sung-ryong Kim    (Signature)

                                       4
<PAGE>

                        Appendix 1. Product for Sale List

1.    Application Accelerator (Software Solutions)

2.    Application Accelerator (Appliance Solutions)

                                       5Exhibit 10.10

                            DISTRIBUTORSHIP AGREEMENT

This Agreement is made between Seoul Electrons -SEL- (hereinafter referred to as
"Gab") and CinTel Co. Ltd. (hereinafter referred to as "Eul").

WHEREAS,  Principal  desires  to  appoint  the Eul and  the  Eul  desires  to be
appointed, as Gab's non-exclusive Distributor for the sale of the Products.

ARTICLE 1. AGREEMENT CONDITION

In consideration of the premises and the mutual covenants  contained herein, the
parties hereto mutually agree as follows:

ARTICLE 2. OBJECTS OF SALE

      1.    Eul shall sale and purchase Gab's system or related products.

      2.    Gab shall define  detailed  distributable  products'  information in
            Article2-3  and shall provide  written notice to Eul if there is any
            change.

      3.    Distributable  Products:  SilkWorm FC Switch of Brocade  Corporation
            and others

ARTICLE 3. EUL'S LOCATION

       Company Name: CinTel Corp.
       Address: 7F MSA Bldg. 891-43 Dae-chi-dong, Gang-nam-gu, Seoul, Korea
       President: Sang-don Kim
       Company Registering Number: 105-81-87693

ARTICLE 4. PRICE

      1.    Gab shall provide  information  regarding Eul's purchasing price and
            sale's price and shall be able to chance its price policy  according
            to money exchange rate or market  situation after providing  written
            notice to Eul.

ARTICLE 5. PAYMENT

      1.    Payment and  related  mortgage  condition  between Gab and Eul shall
            follow independent payment agreement.

      2.    Gab may ask for interest -Yearly  overdraft  interest of Gab's Bank-
            of  invoice  payment  to Eul until  the  clearance  date of  delayed
            payment if Eul delay its defined payment due.

ARTICLE 6. SUPPLY

      1.    The quantity and  specification of supplied product by Eul's request
            shall be decided by Gab.  When Gab can't support Eul's order request
            by  market  situation  or  other  reasons,  Gab  shall  notice  such
            impossibility  of supply  within  three days after  receiving  order
            request.

      2.    If the delivery  destination  is not  specifically  defined in order
            form,  product's  delivery address of Gab shall be Eul's Location in
            Article 3. If  abnormal  delivery  expense is  demanded  for special
            reason, Gab and Eul shall share such expense with mutual agreement.

      3.    Eul shall execute  internal  quality test after  receiving  products
            from Gab and notice any error to Gab. If Eul dose not  provide  such
            notice within five days after receiving products,  Eul shall not ask
            any  responsibility  to Gab regarding  the result of this error.  If
            such error can not be detected by internal  quality test,  the apply
            of Article 6-3 shall be excluded.

                                       1
<PAGE>

ARTICLE 7. MORTGAGE

Eul shall provide insurance  company's  warranty  regarding debt to Gab or equal
real property to Gab.

ARTICLE 8. MARKETING, ADVERTISING, AND DEMO PRODUCT

      1.    Gab  and  Eul  shall  execute   marketing   activities  with  mutual
            agreement.  If Eul or Gab needs to  advertise  with  their  parties,
            Gal's approval shall be executed before.

      2.    When Gab execute road show, seminar, or product introduction meeting
            for sales  promotion,  Gab and Eul shall discuss the  possibility of
            developing co-worked promotion activities.

      3.    Gab shall offer special  discount for demo product price to Eul, and
            Eul shall not resale such product within six months after purchasing
            demo products.

ARTICLE 9. SALE FORECASTING

Eul shall  provide  written  monthly  sales  forecasting  report to Gab on every
month.

ARTICLE 10. MAINTENANCE

      1.    After  supplying  product from Gab to Eul, Eul shall be  responsible
            for maintenance.  Eul shall ask Gab's support if proper  maintenance
            is  impossible  by Eul alone.  Gab shall  support  such  maintenance
            request from Eul with instant manner.

      2.    After expiring product's original  maintenance  policy, Gab shall be
            responsible for optional  maintenance  contract  between Gab and its
            customers.  If Gab decides that Eul obtains proper  maintenance work
            force, Eul shall obtain optional maintenance contract with customers
            instead of Gab.

ARTICLE 11. RISK CONTROL

After  completion of product  delivery from Gab to Eul, Eul shall be responsible
for the result of damage occurred by product.

ARTICLE 12. WARRANTY

Product warranty of Gab's supplied product shall be effective for one year after
the date of Eul completes  internal quality test  completion.  In case of proven
mistreatment of product of Eul or customer, Gab shall not be responsible for its
warranty.

ARTICLE 13. PROPER STOCK MAINTAINING

Eul shall  keep  maintain  proper  stock of Gab's  products.  Gab shall  provide
recommendation  of the  amount of  proper  stocks  by  obtaining  professional's
consultant.

ARTICLE 14. MORTGAGE TRANSFERRING CONDITION

Gab can define following mortgage transferring condition to Eul;

      1.    After  termination  of this  Agreement,  Gab shall provide  mortgage
            transferring  right to Eul for any existing  debenture  with stocked
            products in Eul's warehouse.

      2.    Eul  shall  not  transfer  or sell  mortgage  transferring  objected
            stocked products without Gab's  permission.

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<PAGE>

      3.    According  to  Article  14-1,  Gab shall  sell or  transfer  stocked
            products in Eul's warehouse to clear any existing debenture for Eul.

ARTICLE 15. EDUCATION

      1.    Gab shall provide proper  education for its products to Eul, and Eul
            shall follow Gab's prepared education schedule. Eul may ask specific
            education service to Gab.

      2.    The expense of education is free of charge,  but Gab may ask related
            expense charge in special case.

ARTICLE 16. TERMINATION

      1.    In each case of the  following  events,  either party  ("Terminating
            Party") may terminate  this  Agreement,  with immediate  effect,  by
            giving  the  written  notice  of  termination  to  the  other  party
            ("Defaulting Party"):

            A.    if the Defaulting Party becomes bankrupt or insolvent, or have
                  its  business  placed in the hand of a  receiver,  assignee or
                  trustee, whether by voluntary act or otherwise ;

            B.    if the  Defaulting  Party assigns this Agreement or any rights
                  hereunder to a third party without the non-defaulting  party's
                  prior written consent ;

            C.    if the Defaulting  Party ceases to function as a going concern
                  or to conduct its operations in the normal course of business;

            D.    if the Gab should be acquired by, or should itself acquire, in
                  whole or in part,  a  manufacturer  of  products  which in the
                  reasonable judgment of Principal competes to a material extent
                  with the Products; or

      2.    if the  Defaulting  Party  does not  remedy the breach or failure to
            perform or observe  any  agreement  or  condition  herein  contained
            within  two weeks of a notice  requiring  remedy  of such  breach or
            failure to perform or observe.

      3.    In case of termination,  Eul must pay any existing debts to Gab with
            cash or equaling payment methods.

      4.    In case of  Article  16-2,  Gab  shall  have  right to take  stocked
            product  from Eul,  and Eul shall not claim any object  against this
            act.

ARTICLE 17. INDEMNITIES

      1.    Eul shall be fully responsible for occurred breaches that are caused
            by Eul itself.

      2.    The president of Eul shall be responsible for Article 17-1.

ARTICLE 18. RECOVERY

After  the   termination  of  this   Agreement,   Eul  shall  return  all  Gab's
documentation to Gab.

ARTICLE 19. TERM & EXTENSION

This Agreement shall become  effective upon signing,  and shall continue in full
force and effect for a period of one years from the date hereof.  This Agreement
shall be automatically extended for a successive one year thereafter, unless and
until either party shall give to the other party written notice of its intention
not to extend this Agreement.

                                       3
<PAGE>

ARTICLE 20. SETTLEMENT

All disputes,  controversies or differences which may arise between parties, our
of, or in relation to, or in connection with this  Agreement,  or for the breach
thereof, shall be settled by both parties mutual resolving efforts, and it shall
be  finally  settled  by  arbitration  in Seoul,  Korea in  accordance  with the
Commercial  Arbitration  Rules of the Korean  Commercial  Arbitration  Board and
under the laws of Korea.

ARTICLE 21. OTHER TERMS

      1.    Both  parties  shall not  disclose to any third  party,  without the
            prior written consent of the Principal, or use for any purpose other
            than the  performance of its obligations  under this Agreement,  any
            confidential information concerning the Products or business affairs
            (including  but  not  limited  to,  prices,  discounts,   terms  and
            conditions of sale, customers, business affairs, Products or Product
            specification).

      2.    If there is a different opinion or objection in an issue that is not
            defined in this Agreement,  Gab and Eul shall accept common business
            rules of Korea.

Gab and Eul shall agree on this  Agreement  with  mutually  equal  status.  Both
parties shall sign on two copy of this  Agreement,  and each party  reserves one
copy of this Agreement.

                                                              January 5th, 2004

"Gab"                                        "Eul"
CinTel Corp.                                 Seoul Electrons Corp.
Dae-chi-dong 891-43, Gang-nam-gu,            Military AID Associate, Do-gok-dong
Seoul                                        467-12, Gang-nam-gu, Seoul
MSA Bldg. 7th Floor                          Military AID Associate Committee
CEO Sang-don Kim  (Signature)                CEO In-chul Che  (Signature)

                                       4
<PAGE>

                         REGISTRATION OF SEAL IMPRESSION

We hereby submit the registration of our seal impression.

             -----------------------------------------------------
                 Corporation
               Seal impression          seal impression for use
             -----------------------------------------------------

             -----------------------------------------------------

                                January 5, 2004

Name of Company: CinTel Co. Ltd.
Address : 7th floor, MSA Building 891-43 Daechi-dong Kangnam-gu Seoul Korea
President & CEO: Mr. Sang Don Kim
Business registration number: ###-##-####

- Supplement: Company's certificate of seal impression

                                       5
<PAGE>

                          TERMS OF PAYMENT AND MORTGAGE

1.    Payment

      1.1   Payment shall be based on within 60 days after supplying products.

      1.2   Distributor  shall  Payment  in cash or draft  (within 60 days after
            supplying products)

      1.3   In case the  condition  of payment  exceeds  above 1.1 or 1.2,  each
            party shall discuss each other.

      1.4   Distributor  shall  draw a draft on  Principal  within the amount of
            mortgage.

2.    Mortgage

Principal shall take _________(KRW     ) as a mortgage.

                                                                 January 5, 2004

Name of Company: CinTel Corp.
Address: 7th floor MSA Building 891-43 Daechi-dong Kangnam-gu Seoul Korea
President & CEO: Mr. Sang Don Kim

                                       6

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