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EXHIBIT 10(v)

                                COMMERCIAL LEASE

                                      111
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                               HEADS OF AGREEMENT

                          COMMERCIAL LEASE OF PREMISES

1.       Landlord                      Western Japan Investments Limited

2.       Tenant                        Cyberuni.Ac NZ Limited

3.       Premises                      First Floor, 90 Symonds  Street,  Aukland
                                       Measuring  approx.   4,244  sqft  as  per
                                       attached plan.

4.       Rent - Premises               Year 1
                                       2,747.25  sqft @  $18.20  psqft  gross  =
                                       $50,000 plus GST 1,496.75 sqft rent free

                                       Year 2
                                       3,615.38   sqft  @$18.20  psqft  gross  =
                                       $65,800 plus GST 628.62 sqft rent free

                                       Year 3
                                       4,244 sqft @ $18.20  psqft gross = 77,250
                                       plus GST

                                       Car Parks 5 car parks @ $50 per week each
                                       plus GST as allocated  from time to time,
                                       and available from 1/4/00.

5.       Term                          Three years commencing 1 May 2000.

6.       Right of Renewal              One three year period.

7.       Final Expiry                  30 April 2006

8.       Access to Premises            The tenant shall have immediate access to
                                       the premises  (subject to remedial  works
                                       currently  undertaken)  and access to the
                                       car parks from 01/04/00.

9.       Use of Premises               Offices in accordance  with the operative
                                       district scheme for the time being of the
                                       Auckland City Counsel.

10.      Other Conditions              The tenant  will  arrange  for payment of
                                       rental by monthly bank  authority  direct
                                       to  the   landlord's   account.   Monthly
                                       payments  in  the  first  year  shall  be
                                       $5,250.00 plus GST

                                       The tenant shall:

                                       (a)   Keep and  maintain  the premises in
                                             the same  clean  order,  repair and
                                             condition  as  they  were in at the
                                             commencement of this lease; and

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                                       (b)   The  tenant  shall  not  alter  the
                                             premises  in any  way  without  the
                                             expressed written permission of the
                                             landlord.

11.      Rent Payment Dates            The first day of each month  commencing 1
                                       May  2000  by   direct   credit   to  the
                                       landlord's bank account.

12.      Lease Agreement               The  tenant  agrees to enter into a lease
                                       of the  premises  for a period of 3 years
                                       commencing  on 1 May 2000.  The terms and
                                       conditions   of  the   lease   are  those
                                       included   in   the   Standard   Auckland
                                       District   Law   Society   Lease,   Third
                                       Edition,  together  with  the  Landlord's
                                       Standard Amendments attached.

13.                                    In  consideration  of granting the lease,
                                       the person whose name  appears  hereunder
                                       shall  guarantee  the  due  and  punctual
                                       payment  to the  lessor  of all  rent and
                                       other monies,  together with the punctual
                                       observance  and  compliance by the lessee
                                       of the  conditions  and provisions of the
                                       lease.

14.      Operating Expenses            The  above   rental  is  a  gross  rental
                                       including the  landlord's  usual building
                                       operating  expenses,   rates,  insurance,
                                       community  power,  maintenance,  etc. The
                                       tenant  shall be  responsible  for  costs
                                       consumed  on their own  premises  such as
                                       power,     phone    charges,     internal
                                       maintenance, lights, etc.

15.      Confidentiality               The  tenant  agrees to keep the terms and
                                       conditions    of   the   lease    totally
                                       confidential  as between  the parties and
                                       will not  divulge  any details to a third
                                       party.

16.                                    The  Landlord  agrees to carry out at its
                                       cost   minor  work   including   cleaning
                                       windows,  stretching and cleaning  carpet
                                       where  required,  repairing  lighting and
                                       damaged walls.

17.      Landlord's Fit Out            Lease of the premises  includes  lessor's
                                       fixtures and fittings as follows.

                                       All fixtures and fittings including:

                                       Partitions
                                       Carpet
                                       Suspended Ceilings
                                       Lighting
                                       Air Conditioning
                                       Plant  and  equipment   above   suspended
                                       ceilings Kitchen cabinets

                                      113<PAGE>

                                                                    Exhibit 10.1

               SECOND AMENDMENT TO AGREEMENT AND PLAN OF MERGER

          THIS SECOND AMENDMENT TO AGREEMENT AND PLAN OF MERGER (this
"Amendment") is entered into as of May 31, 2000 by and among VANTAS
Incorporated, a Nevada corporation ("VANTAS"), and FrontLine Capital Group, a
Delaware corporation (formerly known as Reckson Services Industries, Inc.)
("RSI"), on the one hand, and HQ Global Workplaces, Inc., a Delaware corporation
(the "Company"), and CarrAmerica Realty Corporation, a Maryland corporation
("CarrAmerica"), on the other hand.

                              W I T N E S S E T H
                              - - - - - - - - - -

          WHEREAS, VANTAS and RSI, on the one hand, and the Company and
CarrAmerica, on the other hand, have executed the Agreement and Plan of Merger
dated as of January, 20, 2000 and as amended as of April 29, 2000 (such
agreement, as heretofore, hereby or hereafter amended, the "Merger Agreement")
pursuant to which VANTAS is to merge with and into the Company, with the Company
being the Surviving Corporation;

          WHEREAS, the parties hereto intend to amend the Merger Agreement as
provided herein; and

          WHEREAS, capitalized terms used but not otherwise defined herein shall
have the meanings ascribed to such terms in the Merger Agreement.

          NOW, THEREFORE, in consideration of the aforesaid and the respective
representations, warranties, covenants and agreements hereinafter set forth, the
parties, intending to be legally bound, agree as follows:

          1.   The form of Indemnification and Escrow Agreement attached to the
Merger Agreement as Exhibit E is hereby amended and restated in its entirety as
                    ---------
the form of Indemnification and Escrow Agreement attached hereto as Exhibit A.

          2.   Schedule 1(e) to the Merger Agreement is hereby amended by
deleting such Schedule in its entirety and replacing it with a new Schedule 1(e)
attached to this Amendment.

          3.   Schedule 5(c) to the Merger Agreement is hereby amended by adding
the following at the end thereto:

          ". With respect to the above-described Credit Agreement, such
             agreement contains certain financial covenants, one of which
             requires VANTAS not to exceed a maximum ratio of consolidated
             indebtedness to consolidated earnings before interest, income
             taxes, depreciation and amortization. There are also other
             covenants pertaining to additional
<PAGE>

               financial ratios and limitations on capital expenditures. At
               March 31, 2000, VANTAS did not meet certain of its financial
               covenants."

          4.   Schedule 5(d) to the Merger Agreement is hereby amended by
replacing the words ".  2,677,158 Series E Convertible Preferred Stock" in their
entirety under the caption "Number of Shares Issued and Outstanding" and
replacing the same with the words ". __________ Series E Convertible Preferred
Stock".

          5.   Annex A to the Merger Agreement is hereby amended by replacing
the number "955,555,556" in the Section entitled "HQ Ownership %" and replacing
it with the number "962,211,634".

          6.   RSI hereby forever waves and discharges any claims that it may
have against HQ Global Holdings, Inc., a Delaware corporation ("Holdco") under
Section 11(a) of that certain Exchange Agreement dated as of June 1, 2000 by and
between Holdco and RSI (the "Exchange Agreement") or otherwise as a result of a
breach of the representations and warranties of Holdco contained in Section 2 of
the Exchange Agreement.

          7.   The Company and CarrAmerica represent and warrant, each as to
itself only, that each of the Company and CarrAmerica has the requisite capacity
and authority, and has taken all action necessary in order, to execute, deliver
and perform its respective obligations under this Amendment.  This Amendment is
a legal, valid and binding obligation of each of CarrAmerica and the Company,
enforceable in accordance with its terms, except insofar as enforcement thereof
may be limited by bankruptcy, insolvency or other laws relating to or affecting
enforcement of creditors' rights generally including such general equitable
principles as may apply in the enforcement of creditors' rights.

          8.   RSI and VANTAS represent and warrant, each as to itself only,
that each of RSI and VANTAS has the requisite capacity and authority, and has
taken all action necessary in order, to execute, deliver, and perform its
respective obligations under this Amendment.  This Amendment is a legal, valid
and binding obligation of each of RSI and VANTAS, enforceable in accordance with
its terms, except insofar as enforcement thereof may be limited by bankruptcy,
insolvency or other laws relating to or affecting enforcement of creditors'
rights generally including such general equitable principles as may apply in the
enforcement of creditors' rights.

          9.   This Amendment and the other agreements referred to herein
represent the entire understanding of the parties with respect to the subject
matter contained herein.  This Amendment may not be amended, modified or waived
except in a writing signed by the party against whom enforcement of such
amendment, modification or waiver is sought.  This Amendment shall be construed
and interpreted in accordance with the internal laws of the State of Delaware,
without reference to the conflict of laws principles contained herein.  This
Amendment may be executed in one or more counterparts, each of which shall be
deemed an original, but all of which, when taken together, shall constitute one
and the same instrument.

                                       2
<PAGE>

          10.  Section 19 (iii) to the Merger Agreement is hereby amended and
restated by replacing it in its entirety with the following:

               "if to VANTAS or RSI,

               VANTAS Incorporated
               c/o FrontLine Capital Group
               1350 Avenue of the Americas
               32/nd/ Street
               New York, NY, 10019

               Telecopy No: (212) 931-8001
               Attention:  Scott H. Rechler
                           Jason Barnett

               With copies to:

               Brown & Wood LLP
               One World Trade Center
               New York, NY 10048

               Telecopy No: (212) 839-5599
               Attention:   Joseph W. Armbrust, Jr.
                            J. Gerard Cummins"

                                       3
<PAGE>

          IN WITNESS WHEREOF, the parties hereto have caused this Amendment to
be executed as of the date first written above.

                              HQ GLOBAL WORKPLACES, INC.

                              By:   /s/ Joseph D. Wallace
                                 ------------------------
                              Name: Joseph D. Wallace
                              Title: Executive Vice President
                                     and Chief Operating Officer

                              VANTAS INCORPORATED

                              By:   /s/ Steven M. Rathkopf
                                 -------------------------
                              Name: Steven M. Rathkopf
                              Title: Secretary

                              CARRAMERICA REALTY CORPORATION

                              By:   /s/ Karen B. Dorigan
                                 -----------------------
                              Name: Karen B. Dorigan
                              Title: Managing Director

                              FRONTLINE CAPITAL GROUP

                              By:   /s/ Jason Barnett
                                 --------------------
                              Name: Jason Barnett
                              Title: Executive Vice President
                                     and General Counsel

                                       4

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