Document:

GATEWAY DISTRIBUTORS, LTD
                             STOCK OPTION AGREEMENT

          THIS  AGREEMENT  is  made  as  of  February  3,  2006  BETWEEN GATEWAY
     DISTRIBUTORS  LTD,  a  Nevada  corporation  (the "Company"), and GARY HEATH
     (the  "Optionee").

          THE PARTIES AGREE AS FOLLOWS:

1.          OPTION GRANT.    The Company hereby grants to the Optionee an option
            -------------
(the  "Option")  to  purchase the number of shares of the Company's common stock
(the  "Shares"),  for an exercise price per share (the "Option Price") and based
upon  a  Grant  Date,  all  as  set  forth  below:

               Shares  under  option:                    3,000,000,000
               Option  Price  per  Share:                       $.0001
               Grant  Date:                         February  3,  2006

          The  Option granted hereunder will be an incentive stock option within
     the  meaning  of  Section  422  of  the  Internal  Revenue Code of 1986, as
     amended.

2.          STOCKHOLDER  RIGHTS.    No  rights or privileges of a stockholder in
            -------------------
the Company are conferred by reason of the granting of the Option. Optionee will
not  become  a  stockholder in the Company with respect to the Shares unless and
until  the Option has been properly exercised and the Option Price fully paid as
to  the  portion  of  the  Option  exercised.

3.          EXERCISE  PROCEDURE.  Subject  to  the  conditions set forth in this
            -------------------
Agreement.  this option shall be exercised by the Optionee's delivery of written
notice  of  exercise  to  the Treasurer of the Company, specifying the number of
shares  to  be  purchased  and  the  purchase  price  to  be  paid therefore and
accompanied by payment in full in accordance with Section 4. Such exercise shall
be effective upon receipt by the Treasurer of the Company of such written notice
together  with  the  required  payment.  The Optionee may purchase less than the
number  of  shares  covered  hereby,  provided  that no partial exercise of this
option  may  be  for  any  fractional  share or for fewer than ten whole shares.
Notwithstanding  anything herein contained to the contrary, the Optionee and the
Company acknowledge that the Optionee exercised the Option to acquire all of the
Shares.  Optionee  will deliver to the Company $300,000 dollars, the receipt and
sufficiency  of  which is acknowledged by the Company.  However, the Shares were
not  issued  to the Optionee.  Instead, the Optionee and the Company agreed that
the  certificates  for  the  Shares  would  be  issued  at  a subsequent date as
determined by the Optionee.  However, the parties have agreed that the number of
the Shares to be issued to the Optionee shall be adjusted to reflect any reverse
splits  in the shares of the common stock of the Company which have occurred, so
that  the  number  of  the  Shares  to  be  to be issued to the Optionee will be
proportionately  increased  so  that  the  number  of  the  Shares  shall  be
proportionately  the  same  number  of the Shares immediately following any such
subdivision  as  existed  before  any  such  subdivision.

RELATIONSHIP  WITH  THE COMPANY. Except as otherwise provided in this Section 3,
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this  option  may  not  be  exercised unless the Optionee, at the time he or she
exercises  this option, is, and has been at all times since the date of grant of
this  option,  an employee, officer or director of, or consultant or advisor to,
the  Company  (an  "Eligible

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Optionee").

5.          TERMINATION  OF  RELATIONSHIP  WITH  THE  COMPANY.  If  the Optionee
            --------------------------------------------------
ceases  to  be  an Eligible Optionee for any reason, then, except as provided in
paragraphs  (a) and (b) below, the right to exercise this option shall terminate
three  (3)  years  after  such  cessation  (but in no event after the Expiration
Date),  provided  that  this option shall be exercisable only to the extent that
the Optionee was entitled to exercise this option on the date of such cessation.
Notwithstanding  the  foregoing,  if the Optionee, prior to the Expiration Date,
materially  violates  the  non-competition  or confidentiality provisions of any
employment  contract,  confidentiality  and  nondisclosure  agreement  or  other
agreement  between  the  Optionee  and  the  Company. the right to exercise this
option  shall terminate immediately upon written notice to the Optionee from the
Company  describing  such  violation.

          (a)  Exercise  Period  Upon  Death  or  Disability.  If  the  Optionee
          dies  or  becomes  disabled (within the meaning of Section 22(e)(3) of
          the  Code) prior to the Expira1ion Date while he or she is an Eligible
          Optionee,  or  if  the  Optionee  dies  within  three months after the
          Optionee  ceases  to be an Eligible Optionee (other than as the result
          of  a  termination  of such relationship by the Company for "cause" as
          specified  in  paragraph (f) below), this option shall be exercisable,
          within  the  period  of  three  years  following  the date of death or
          disability of the Optionee (whether or not such exercise occurs before
          the  Expiration  Date),  by the Optionee or by the person to whom this
          option is transferred by will or the laws of descent and distribution,
          provided that this option shall be exercisable only to the extent that
          this  option was exercisable by the Optionee on the date of his or her
          death or disability. Except as otherwise indicated by the context, the
          term  "Optionee,"  as  used in this option, shall be deemed to include
          the  estate  of  the  Optionee or any person who acquires the right to
          exercise  this option by Bequest or inheritance or otherwise by reason
          of  the  death  of  the  Optionee

          (b)  Discharge  for  Cause.  If  the Optionee, prior to the Expiration
          Date, is discharged by the company for "cause" (as defined below), the
          right  to  exercise  this option shall terminate immediately upon such
          cessation  of employment. "Cause" shall mean willful misconduct by the
          Optionee  or willful failure to perform his or her responsibilities in
          the  best  interests  of  the  Company (including, without limitation,
          breach by the Optionee of any provision of any employment, consulting,
          advisory,  nondisclosure,  non-competition  or other similar agreement
          between  the  Optionee and the Company), as determined by the Company,
          which  determination  shall  be  conclusive.  The  Optionee  shall  be
          considered  to  have  been  discharged  for  "cause"  if  the  Company
          determines,  within  30  days  after  the Optionee's resignation, that
          discharge  for  cause  was  warranted.

6         PAYMENT OF PURCHASE PRICE.
          -------------------------

          (a)  Method  of  Payment.  Payment  of  the  purchase price for shares
          purchased  upon  exercise of this option shall be made (i) by delivery
          to  the  Company  of cash or a check to the order of the Company in an
          amount equal to the purchase price of such shares, (ii) subject to the
          consent of the Company. by delivery to the Company of shares of Common
          Stock  of  the Company then owned by the Optionee having a fair market
          value  equal  in amount to the purchase price of such shares, (iii) by
          any  other  means  which  the  Board  of  Directors  determines  are

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<PAGE>
          consistent  with  the  purpose  of  the  Plan and with applicable laws
          and regulations (including, without limitation, the provisions of Rule
          16b-3  under  the  Securities  Exchange  Act  of 1934 and Regulation T
          promulgated  by the Federal Reserve Board), or (iv) by any combination
          of  such  methods  of  payment.

          (b)  Valuation  of  Shares  or  Other  Non-Cash Consideration Tendered
          in Payment of Purchase Price. For the purposes hereof, the fair market
          value  of  any  share  of the Company's Common Stock or other non-cash
          consideration  which  may  be  delivered to the Company in exercise of
          this  option  shall  be  determined  in  good  faith  by  the Board of
          Directors  of  the  Company.

          (c)  Delivery  of  Shares  Tendered  in  Payment of Purchase Price. If
          the  Optionee  exercises  this  option by delivery of shares of Common
          Stock of the Company, the certificate or certificates representing the
          shares  of  Common  Stock of the Company to be delivered shall be duly
          executed  in  blank by the Optionee or shall be accompanied by a stock
          power  duly  executed  in  blank suitable for purposes of transferring
          such  shares  to the Company. Fractional shares of Common Stock of the
          Company  will  not  be  accepted  in  payment of the purchase price of
          shares  acquired  upon  exercise  of  this  option.

          (d)  Restrictions  on  Use  of  Option  Stock.  Notwithstanding  the
          foregoing, no shares of Common Stock of the Company may be tendered in
          payment  of  the  purchase  price of shares purchased upon exercise of
          this  option  if  the  shares  to  be so tendered were acquired within
          twelve (12) months before the date of such tender through the exercise
          of  an  option  granted  under  the  Plan or any other stock option or
          restricted  stock  plan  of  the  Company.

Delivery of Shares: Compliance With Securities Laws. Etc
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          (a)  General.  The  Company  shall,  upon  payment of the option price
          for  the number of shares purchased and paid for, make prompt delivery
          of such shares to the Optionee, provided that if any law or regulation
          requires  the  Company  to take any action with respect to such shares
          before  the issuance thereof, then the date of delivery of such shares
          shall  be  extended  for the period necessary to complete such action.

          (b)  Listing,  Qualification  Etc.  This  option  shall  be subject to
          the  requirement  that  if  at  any time, counsel to the Company shall
          determine  that  the  listing,  registration  or  qualification of the
          shares  subject hereto upon any securities exchange or under any state
          or  federal  law,  or  the  consent or approval of any governmental or
          regulatory  body,  or that the disclosure of non-public information or
          the  satisfaction  of  any other condition is necessary as a condition
          of,  or  in  connection  with,  the  issuance  or  purchase  of shares
          hereunder,  this  option  may  not  be exercised, in whole or in part,
          unless such listing, registration, qualification, consent or approval,
          disclosure  or  satisfaction  of  such other condition shall have been
          effected  or  obtained  on terms acceptable to the Board of Directors.
          Nothing  herein  shall  be deemed to require the Company to apply for,
          effect  or  obtain  such  listing,  registration,  qualification  or
          disclosure,  or  to  satisfy  such  other  condition.

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<PAGE>
8.          NO  SPECIAL EMPLOYMENT OR SIMILAR RIGHTS.  Nothing contained in this
            -----------------------------------------
option  shall  be  construed  or deemed by any person under any circumstances to
bind  the  Company  to  continue  the  employment  or  other relationship of the
Optionee  with  the  Company  for  the  period  within  which this option may be
exercised.

9.          RIGHTS  AS  A  SHAREHOLDER.  The  Optionee shall have no rights as a
            --------------------------
shareholder  with  respect  to  any shares which may be purchased by exercise of
this  option  (including, without limitation, any rights to receive dividends or
non-cash  distributions  with  respect  to  such  shares)  unless  and  until  a
certificate  representing  such  shares  is  duly  issued  and  delivered to the
Optionee.  No  adjustment  shall  be made for dividends or other right for which
the  record  date  is  prior  to  the  date  such  stock  certificate is issued.

10.          TERMINATION.    This  Option  will  expire,  unless  previously
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exercised  in  full,  on FEBRUARY 3, 2009 which date is on or prior to the third
anniversary  of the Grant Date unless both parties agree to extend the option in
writing  thirty  days  prior  to  the  Termination.

This  Agreement  sets forth the complete agreement of the parties concerning the
subject  matter  hereof,  superseding  all  prior  agreemen1s,  negotiations and
understandings.  This  Agreement  will be governed by the substantive law of the
State  of  Nevada,  and  may  be  executed  in  counterparts.

     The  parties  hereby  have  entered  into this Agreement as of the date set
forth  above.

                                        GATEWAY DISTRIBUTORS, LTD

                                        By:
                                           -------------------------------------

                                        Title:
                                              ----------------------------------

                                        "Optionee"

                                        Gary Heath

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

                                        Address:
                                                --------------------------------

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

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                                        4INTELLECTUAL PROPERTY AGREEMENT

                           Dated as of October 1, 2006
                                      Among

               LE' ELEGANT BATH, INC. - DBA, AMERICAN BATH FACTORY

                                       And

     GATEWAY  VENTURE  HOLDINGS  LTD  AND  ITS  WHOLLY OWNED SUBSIDIARY MARSHALL
     CORPORATE  ADMINISTRATION  INC.

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THIS  AGREEMENT  entered  into  as  of  the  first  day  of October 2006 between
Marshall Corporate Administration, a corporation organized under the laws of the
State  of  Nevada  and  having  its principal office at 2555 East Washburn Road,
North  Las  Vegas,  NV 89081 (hereinafter "Company"), and Le' Elegant Bath, with
its  principal  office  located at 13395 Estelle Street, Corona, CA (hereinafter
"LEB").

WITNESSETH,  THAT

WHEREAS,  Company  has  existing  Intellectual  Property  (defined  under  this
Agreement  as  any invention, discoveries, patent rights, copyright, trademarks,
trade  secrets  and/or other confidential know-how) owned solely by Company that
was  created  under  an  existing  Company project and Company desires continued
research  activity  on  such  project  for  the purpose of further refining such
Intellectual  Property,  and

WHEREAS,  LEB has products and services that would be greatly enhanced utilizing
the  technologies  and  platform developed by the company and desires to utilize
them  in malls, retail outlets and other venues for its and other product lines.

WHEREAS,  Company  and  LEB  desire  to collaborate on specific Company projects
using  such  technologies  and  platforms  to  work  with Company's Intellectual
Property  under  the  Marshall  &  LEB  Intellectual  Property  agreement.

NOW,  THEREFORE,  LEB and Company do hereby mutually agree to participate in the
support  program  known  as  "BUBBA"  (hereinafter  "Program"), such Programs to
continue  for  a  term to be coincident with the projected roll-out schedule and
technology  enhancement  requirements.

1.  PROGRAM  PARAMETERS

1.1 Company will present a defined project plan to LEB and LEB will review and
approve each project on a case-by-case basis (hereinafter "Company Project").

1.2  Company  and  LEB  shall  mutually  agree  on  the selection of the Manager
(hereinafter  "Manager")  to  work  on  the  Company  Project.  In the event the
selected Manager leaves the Program or is unable to continue before the end of a
funded year, LEB will recommend a replacement Manager subject to the approval of
Company.  Such  approval  shall  not  be  unreasonably  withheld.

1.3  On behalf of LEB, the Manager will perform work and support for the Company
Project  defined  in the attached work description to this Agreement, Exhibit A,
under  the  primary  supervision  of  LEB manager for development purposes and a
Company  representative  for  technical  aspects  of  the  project.

1.4  Both  parties  will  make  available to the selected Manager the resources,
equipment  and  facilities necessary or useful to the Manager's approved Company
Project.

1.5  It is anticipated that most of the Manager's work will be conducted at LEB'
premises  during  the calendar year. Company will provide the Manager a suitable
working  environment,  including  appropriate  office  facilities  and  support
services.  The  Manager  while working at Company's premises shall be subject to
Company's  rules,  policies and procedures, except as otherwise provided herein.

2. PROGRAM DIRECTION.

Each  party  shall  designate  one  person  to  be primarily responsible for the
overall  implementation  and  operation  of  the Program. The LEB Representative
shall

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<PAGE>
be  the Program Director, who has over-all responsibility for the ProgramLEB has
selected Ryan Leman as its initial Program Director. The Company project must be
approved  by  the  Program  Director  as  being appropriate research intended to
result  in  the  Manager's  published  thesis.  Company's  initial  Program
Representative  is  Troy  Ternes  who  or  the  companies  technical  division.

3.  PROGRAM  COST.

1.1  FEE  FOR  INTELECTUAL  PROPERY

In  support of the Program, LEB agrees to pay to Company a fee of $1,000,000 for
existing  technologies (Invoice # 34135) for the rights to said property and use
thereof for 25 years. A 25% deposit to be paid at signing and the balance in the
2006  calendar  year.

1.2  MODIFICATIONS  AND  COSTS

LEB  due  to  the  nature  of  it's  products  and services will need additional
programming,  development,  software  and  hardware  to  meet  their  specific
requirements,  these projects and fees will be bid on a quote by quote bases and
invoiced  appropriately  as  agreed  by  LEB  and  the  Company.

4.  PROPRIETARY  INFORMATION.

If, in the performance of the Company Project, LEB's Program Director or Manager
has  access  to Company's Proprietary Information, the rights and obligations of
LEB  and Company with respect to such information shall be governed by the terms
set  forth  below:

4.1  PROPRIETARY  INFORMATION.

For  the  purposes  of this Agreement, "Proprietary Information" means Company's
information  disclosed  by  Company pursuant to this Agreement to LEB employees,
staff  or  Manager  (for  purposes  of  this  Article  5,  hereinafter  called
"Recipient")  which  was  identified  in  writing  at  the time of disclosure as
proprietary.  However,  Proprietary  Information  shall  not include information
which:

(a) is publicly available prior to the date of the Agreement or becomes publicly
available  thereafter  through  no  wrongful  act  of  Recipient;

(b)  was  known to Recipient prior to the date of disclosure or becomes known to
Recipient  thereafter  from  a third party having an apparent bona fide right to
disclose  the  information;

(c)  is  independently developed by LEB without knowledge of Company Proprietary
Information;  or

4.2  LIMITATIONS  ON  USE.

LEB  shall  use  Proprietary  Information  received  from Company solely for the
purposes  of  this  Agreement.  When  the  Proprietary  Information is no longer
required for the purpose of this Agreement, LEB shall return it or dispose of it
as  directed  by  Company.

4.3  CARE  OF  PROPRIETARY  INFORMATION.

Company and LEB agree that all Proprietary Information received from Company and
accepted  by  Recipient  in  connection  with  this  Agreement  shall  be  kept
confidential  by  LEB  as  provided  herein  unless  specific written release is
obtained  from  Company,  which  release  will not be unreasonably withheld. LEB
shall  exert  reasonable  efforts  (no  less  than  the protection given its own
confidential  information) to maintain such information in confidence. LEB shall
be  deemed  to  have  discharged  its  obligations  hereunder  provided

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<PAGE>
LEB  has  exercised  the  foregoing degree of care and provided further that LEB
shall  immediately,  upon  discovery of any disclosure not authorized hereunder,
notify  Company  and  take reasonable steps to prevent any further disclosure or
unauthorized  use.

LEB'  obligations  of  confidentiality  and  non-use with respect to Proprietary
Information  provided  under  this  Agreement will expire one (1) year after the
expiration  date  of  this  Agreement.

5.  PUBLICATIONS.

5.1  All copyrightable materials, including computer software, first produced or
composed by Manager in performance of a Company Project hereunder shall be owned
solely  by  Company.  Company  hereby  grants  LEB  a  perpetual, non-exclusive,
transferable,  commercial,  royalty-free,  paid up right and license to use such
materials  internally  for  research  and  educational  purposes.

5.2  The  foregoing notwithstanding, the parties hereto expressly recognize that
each  Manager's  white paper which is anticipated to result from Company Project
carried  out under this Agreement will be solely the work product of the Manager
and  that  the white paper will be publishable, including placing a copy in LEB'
libraries.  To  prevent  an  inadvertent  disclosure  of  Company's  Proprietary
Information,  the Manager shall submit a copy of the proposed white paper to the
designated representative of Company for review prior to submission of the white
paper,  which  review  will  be  conducted  promptly. Company may request LEB to
withhold  publication of the white paper for up to thirty (30) days from date of
submission  to  Company,  and  may  request  removal  of  Company's  Proprietary
Information.  Company may request LEB to withhold publication of the white paper
for  an  additional  thirty  (30)  days  from submission to Company in order for
Company  to  file  a  patent  application.

5.3  All  other  publications  by  LEB derived from Manager work under a Company
Project during this Agreement shall be submitted to Company at least thirty (30)
days  prior to publication to provide Company with an opportunity to identify an
inadvertent  release  of  Company's  Proprietary  Information  or  potentially
patentable  subject  matter.

6.  INTELLECTUAL  PROPERTY.

6.1  Title  to  any  improvements  to  or new Intellectual Property (hereinafter
"Company  Project  Intellectual  Property") conceived and reduced to practice in
the  performance  of  Company  Project under this Agreement will, whether or not
patentable,  be  owned  solely by Company. The Manager will assign all rights in
such  Company  Project  Intellectual  Property  to  LEB, and LEB will assign all
rights  to this Company Project Intellectual Property to Company. Company hereby
grants  LEB  a perpetual, non-exclusive, royalty-free, commercial, paid-up right
and  license  to  use  such Company Project Intellectual Property internally for
educational  and  research  purposes.

6.2  Manager  will  promptly  notify LEB Office of Corporate Technology Transfer
(OCTT)  on  having  identified  any  potentially  valuable  Company  Project
Intellectual  Property  made  during  this  Agreement in the performance of this
Agreement  and LEB OCTT shall promptly notify Company. Company agrees to pay all
expenses  of  patent  filing  and  prosecuting  such  applications.

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<PAGE>
6.3  LEB  and  Manager  shall  cooperate  with Company in signing all documents,
including  assignments  and  patent  applications,  as  Company  may  reasonably
require.  The  foregoing  notwithstanding,  LEB  shall retain rights in any such
Company  Project  Intellectual  Property  in  accordance with Article 6.1 above.

6.4  In  consideration  of  the  benefits  provided to LEB under this Agreement,
Company  agrees  to  pay the Company a royalty from the income LEB receives from
the  external  commercialization of Company Project Intellectual Property in the
form of proceeds derived from sales, licenses or sublicenses for the life of the
commercial  product,  process  or  service.

7.  USE  OF  NAMES.

Neither party will use the name of the other in any advertising or other form of
publicity  without  the  written  permission  of  the  other.

8.  NOTICES.

Any  notices  required  to be given or which shall be given under this Agreement
shall  be  in  writing  delivered by first class mail addressed to the following
addresses:

Company  Technical  Contact:       Troy  Ternes
Company  Administrative  Contact:  Rick  Bailey
LEB  Technical  Contact:           Ryan  Leman
LEB  Administrative  Contact:      Jim  Wheeler

9.  TERM  AND  TERMINATION.

9.1  The  initial  term  of this Agreement shall coincide with Manager's current
schedule  up  to a period of four (4) years unless sooner terminated as provided
in  this  Article  10.

9.2  If  Company  fails  to meet any of its obligations under this Agreement and
fails  to  remedy  any  such  failure  within  thirty (30) days after receipt of
written  notice thereof, LEB shall have the option of terminating this Agreement
upon  written  notice  thereof.  In  the event LEB fails to meet its obligations
under  this  Agreement  and  fails to remedy any such failure within thirty (30)
days  after  receipt  of written notice thereof, Company will have the option of
terminating  this  Agreement  upon  written  notice  thereof,  and such right to
terminate  shall  be  Company's  sole  remedy  at  law  or  in  equity.

9.3  Upon termination of this Agreement pursuant to the terms of this Article 9,
Company  shall  reimburse  LEB  for  all  of  it fee and reasonable expenses and
uncancellable  commitments  incurred  or committed as of the date of termination
and  not  paid  for  by  Company  previously,  provided  that  the  cumulative
reimbursement  responsibility  of  the  Company  may not exceed the total amount
committed  for  Program  funding  under  this  Agreement.

9.4  In  the  event  the  selected  Manager  leaves  the Program or is unable to
continue,  and  a  mutually  acceptable  replacement Manager cannot be found and
agreed  upon  within  a  reasonable  period  thereafter,  the  parties  agree to
terminate  this  Agreement.

10.  WARRANTY

THE  COMPANY  MAKES  NO  WARRANTIES,  EXPRESS  OR  IMPLIED,  AS  TO  ANY  MATTER
WHATSOEVER,  INCLUDING,  WITHOUT  LIMITATION,  THE  CONDITION,  ORIGINALITY,  OR
ACCURACY  OF  THE  PROJECT  OR  ANY INTELLECTUAL PROPERTY OR PRODUCT(S), WHETHER
TANGIBLE  OR  INTANGIBLE,  CONCEIVED,  DISCOVERED,  OR  DEVELOPED  UNDER  THIS
AGREEMENT;  OR  THE  OWNERSHIP,  MERCHANTABILITY,  OR  FITNESS  FOR A PARTICULAR
PURPOSE  OF  THE  PROJECT  OR  ANY  SUCH  INTELLECTUAL

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<PAGE>
PROPERTY  OR  PRODUCT.  LEB  SHALL  NOT  BE  LIABLE  FOR  ANY  DIRECT, INDIRECT,
CONSEQUENTIAL,  OR  OTHER

LEB  MAKES  NO  REPRESENTATION  OR  WARRANTY  REGARDING  ACTUAL  OR  POTENTIAL
INFRINGEMENT  OF  PATENTS,  COPYRIGHTS,  OR OTHER INTELLECTUAL PROPERTY OF THIRD
PARTIES, AND COMPANY ACKNOWLEDGES THAT THE AVOIDANCE OF SUCH INFRINGEMENT IN THE
DESIGN,  USE,  AND  SALE OF PRODUCTS AND PROCESSES RELATED TO THE RESEARCH SHALL
REMAIN  THE  RESPONSIBILITY  OF  COMPANY.

11.  INDEMNIFICATION

To  the maximum extent permitted by law, each party agrees to indemnify and hold
harmless  the  other party and its employees and agents against any claim, loss,
cost,  expense,  damage  or liability of any kind (including reasonable attorney
fees  and  expenses  of  litigation)  arising  out  of  or  connected  with  the
participation  in  this  Agreement  or  its  use  of  Intellectual  Property.

Without  limiting  the  foregoing, each party agrees to hold harmless, indemnify
and  defend  the  other  party  from  all claims, liabilities, demands, damages,
expenses  and  losses  (including  reasonable  attorney  fees  and  expense  of
litigation)  arising  out  of the use by the indemnifying party, or by any third
party  acting  on  behalf  of or under its authorization, of the other's party's
Intellectual  Property  or  out  of  any  use,  sale or other disposition by the
indemnifying  party,  or  by  any  party  acting  on  behalf  of  or  under  its
authorization,  of  products  made  or  developed  as a result of information or
materials  received from the other party. The provisions of this paragraph shall
survive  termination  of  this  Agreement.

12.  GOVERNING  LAW.

The  laws  of  the  State  of  California  shall  govern  this  Agreement.

IN  WITNESS  WHEREOF, the parties hereto have executed this Agreement on the day
and  year  first  written  above.

By:
     ------------------------------
Name:   Jamie  Plante
Title:  President,  Marshall  Corporate  Administration
Date:
       ----------------------------

Agreed  By:

By:
     ------------------------------
Name:   Richard  R.  Wheeler
Title:  President,  Le'  Elegant  Bath,  Inc.
Date:
      -----------------------------

                                        6

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