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				Exhibit 10.19

					

				

			

		

		
			PROFESSIONAL SERVICES AGREEMENT

					

				

		

		
			This Agreement is effective as of the 1st day of April, 2005 (the “Effective Date”), by and between The McLain Group, L.L.C., a Nevada limited liability company, including it’s subsidiaries, affiliates, successors and assigns (collectively “TMG”), with its principal place of business at 18000 Leatha Lane, Little Rock, Arkansas 72223, and Red Iron Group, L.L.C. also known as Pukka USA, L.L.C., both Utah limited liability corporations, including their subsidiaries, affiliates, successors and assigns (collectively, “PUKKA”), with their principal place of business at 942 N 240 E., American Fork, UT 84003.  The term of this Agreement shall be for a period of five (5) years commencing upon the Effective Date.

				

			

		

		
			W I T N E S S E T H:

					

				

		

		
			
				WHEREAS, TMG has provided marketing and referral services (the “Services”) for certain business opportunities as identified in Exhibit A (the “Business Opportunities”); and

					

					WHEREAS, PUKKA will provide certain services/products for the Business Opportunities as identified in Exhibit A

						

					WHEREAS, PUKKA utilized the Services of TMG pursuant to the terms and conditions set forth herein.

					

					NOW, THEREFORE, in consideration of the terms and conditions set forth below, the receipt and sufficiency of which are hereby acknowledged, the parties agree as follows:

			

		

		1.       Scope of Services. TMG has provided the Services to PUKKA for those certain Business Opportunities as identified in Exhibit A and has referred those certain Clients (as defined in paragraph 3 herein below) to PUKKA.  A summary of the terms of each Business Opportunity and the services/product to be provided by PUKKA and TMG in connection with each such Business Opportunity is set forth in Exhibit A as may be amended by the parties in writing from time to time to reflect any changes to the agreed upon services and terms.

			

			2.       Business Opportunities. PUKKA acknowledges and agrees that the fees and other consideration due to TMG pursuant to this Agreement shall be paid to TMG in connection with those certain Business Opportunities listed on Exhibit A. For purposes of this Agreement, a Business Opportunity shall also include Affiliated Business Opportunities (as defined herein). 

			

			          Affiliated Business Opportunities. An Affiliated Business Opportunity shall mean a Business Opportunity or other business venture that is carried out at any time during the term of this Agreement by the same Client(s) as identified on Exhibit A. For example purposes, in the event that PUKKA performs services or provides a product for a Client(s) in the Middle East and that same Client(s) wishes to have that same service/product on a Business Opportunity in the United States through the services of TMG, then TMG would receive fees per this agreement as an Affiliated Business Opportunity. Exhibit A shall be updated from time to time to reflect New Business Opportunities and/or Affiliated Business Opportunities.

			

			          Continuance.        Upon expiration of this Agreement the Parties agree to negotiate in good faith to determine which, if any, of the Business Opportunities listed on Exhibit A as of the expiration date remain viable business opportunities and shall continue to be governed by this Agreement.  The Parties also agree to meet annually thereafter for this same purpose until all such Business Opportunities listed on Exhibit A as of the expiration date of this Agreement have been removed.

			

			3.       Clients. PUKKA acknowledges and agrees that those entities listed on Exhibit A attached hereto and made part hereof by this reference (individually, a “Client” and collectively, the “Clients”), have been referred to PUKKA by TMG and all fees and other consideration due to TMG pursuant to this Agreement 

			

			

			

		

		

		

		

		

		

		shall be paid to TMG for the services or products provided by PUKKA to or on behalf of such Clients from the Effective Date.   For purposes of this Agreement, a Client shall include any subsidiary, affiliate, successor or assigns of any Client listed on Exhibit A.

			

		4.       Fees. In consideration of the Services rendered to PUKKA by TMG hereunder, PUKKA agrees to pay fees to TMG as identified in Exhibit A.

		

		          Interest at the maximum rate allowable by law shall be due on any fee payment not received by the date when due until the date such fee payment is received by TMG.

		

		          The fees hereunder shall be due and paid to TMG by PUKKA for the entire period of a Business Opportunity or Affiliated Business Opportunity through its completion, even if the Business Opportunity or Affiliated Business Opportunity extends beyond the five (5) year term of this Agreement.

		

		5.       Other Business Opportunity Opportunities.  In the event that TMG desires to refer a client that is not listed on Exhibit A to PUKKA in reference to a Business Opportunity that is not identified in Exhibit A, then in such event, TMG shall provide PUKKA with a description of the Business Opportunity along with an amended Exhibit A.
		

		

		

		

		6.       Access to Books and Records.  PUKKA shall provide TMG with a copy of all invoices submitted to a Client or in connection with a Business Opportunity so that TMG can verify the fees owed to it.  TMG shall invoice PUKKA for services in accordance with this Agreement upon receipt of the Client invoice from PUKKA.

		

		7.       Independent Contractor. Nothing contained in this Agreement shall be construed to constitute TMG as a partner, employee or agent of PUKKA, nor shall either party have any authority to bind the other party in any respect, it being intended that each shall remain an independent contractor responsible for its own actions.  Furthermore, TMG shall be responsible for all employment and income taxes, and full compliance with all tax laws applicable to the operation of an independent contractor business, including, but not limited to, the reporting of all gross receipts therefrom as income from the operation of a business and the payment of all self-employment taxes.

		

		8.       Binding Effect.  All of the terms of this Agreement shall be binding upon the respective successors of the parties hereto and shall inure to the benefit of and be enforceable by the parties hereto and their respective successors and assigns in interest, including, but not limited to successors in interest to PUKKA by reason of merger, consolidation or liquidation or the sale of business or all or substantially all of the assets of PUKKA.

		

		9.       Assignment. This Agreement may not be assigned by either party without the prior written consent of the other party hereto.

		

		10.      Governing Law. This Agreement shall be governed by the laws of the State of Arkansas, without regard to conflicts of law principles and the parties agree to submit to the jurisdiction of the courts of the State of Arkansas.

		

		11.      No Waiver. A waiver by a party of any breach of this Agreement by any other party shall not be construed as a waiver of any such subsequent breach by such party of the same or any other provisions of this Agreement.

		

		12.      Partial Invalidity. If any portion of this Agreement shall be held invalid or void, such portion shall be deemed modified to the extent necessary to render such provision enforceable under the law, and this Agreement shall remain valid and enforceable as so modified.  In the event that the provision may not be modified in such a way as to make it enforceable, that Agreement shall be construed as if the portion so invalidated was not part of this Agreement.

			

			

			

		

		

		

		

		

		

		13.      Cooperation;  Conflict of Interest. TMG and PUKKA shall cooperate and take such actions and execute and deliver such documents as may be reasonably necessary to carry out the provisions and purposes of this Agreement.  The parties agree that in regards to all their respective dealings under this Agreement they shall act fairly and in good faith.  PUKKA acknowledges and agrees that during the term hereof, TMG may also consult with other persons or entities with businesses similar to the business of PUKKA and may provide services similar to the Services provided hereunder to such other persons or entities and that such activities do not present a conflict of interest or violate the terms of this Agreement.  TMG and PUKKA agree to provide full disclosure of the their relationship and the requirements of this Agreement prior to engaging in discussions that may result in a benefit received by either or both parties under the terms and conditions of this Agreement.

		

		14.       Headings. The headings used in this Agreement are for reference purposes only and shall not be deemed a substantive part of this Agreement.

		

		15.       Entire Agreement. This Agreement supersedes and cancels any previous written, oral or implied agreement between the parties concerning the subject matter hereof.  It expresses the complete and final understanding of the parties related to the Services and may not be changed in any way except in a writing signed by the parties. 
		

		16.       Notices. Notice required or permitted to be given pursuant to the terms of this agreement shall be deemed received (5) days after deposit into the United States mail, postage prepaid, certified returned receipt requested and addressed as provided below, or upon receipt if delivered by any other method.  Notices shall be given to the person and information provided in the signatory portion of this document.

		

		17.       Attorneys Fees.  In the event of any breach of this Agreement, or should legal action ever be necessary to enforce or interpret the terms of this Agreement, each Party shall pay their own attorneys’ fees, costs and incidental expenses which are incurred in connection with such breach, including any costs or fees in preparation for trial, on appeal or otherwise.

			

			18.       Negotiated Document.  The parties acknowledge and agree that this Agreement has been negotiated by each with the assistance of counsel, or an opportunity for counsel to assist and review the same, and no party hereto shall be considered the drafter of this Agreement so as to construe this Agreement against any such party in the event an ambiguity exists herein.

			

			19.       Non-Circumvention.  Each party to this Agreement (including each party’s representatives, employees, agents or owners) hereby specifically agrees not to circumvent the other party to this Agreement in relation to any and all transactions relating to the Business Opportunities identified on Exhibit A.  Additionally, no party to this Agreement will make contact with, deal with or otherwise be involved in any transaction with any person or entity individually or collectively, or their associates, who were introduced to them by the other party hereto, without the authority of the introducing party.  In the event of circumvention by any party involved in this transaction either directly or indirectly, it is agreed and guaranteed that a monetary penalty, equal to the maximum service fee the circumvented party should realize from such transaction(s) will be paid by the party, person or persons engaged in that circumvention.

			

			IN WITNESS WHEREOF the parties sign this Agreement to be effective on the Effective Date.

			

			Red Iron Group, L.L.C. and Pukka USA, L.L.C.

				

				

			/s/ Leonard DuCharme

			By:  Leonard DuCharme

			Its:   Managing Member

			Address:  942 N 240 E., American Fork, UT 84003

			Phone:    (801) 420-6650

			

			

			

			

		

		

		

		

		

		

		

		Fax:  (801) 847-6528

		Email:  Leonard@pukkausa.com

				

				

				

			The McLain Group, L.L.C.

			

			

		/s/ Scott McLain

		By:  Scott McLain

		Its:   President & Managing Member

		Address:  18000 Leatha Lane, Little Rock, AR 72223

		Phone:    (501) 779-7302

		Fax:  (501) 421-9343

		Email:  smclain@themclaingroup.com

				

				

				

				

				

				

				

				

				

				

				

				

				

				

				

				

				

				

				

				

				

				

				

				

			
		

		

		

		

		

		

		
			EXHIBIT A1

						

					BUSINESS OPPORTUNITY TERMS

				DATE:  April 5, 2005

					

				

		

		
			The following are the terms of that certain Business Opportunity known as: Club Marketing Services.

						

					

		

		
			
				I.       CLIENT INFORMATION

					

			

			
				
					a.     Client Name                          Club Marketing Services

						b.     Primary Principals                  Dan Pickering

						c.     Address                                 411 E. Hwy 67, Duncanville, TX 75137

						d.     Phone Number                       (972) 296-6630 x121

						e.     Fax Number                           (972) 780-8443

						f.     Mobile Number                       (214) 215-0690

						g.     E-mail Address                       dan.pickering@clubmarketing.com

					

				

			

			
				II.      BUSINESS OPPORTUNITY INFORMATION

					

			

			
				
					a.     Name                                      Sam’s Wholesale & Wal-Mart

						b.     Location                                 Worldwide Potential

						c.     Description                              Sale of Pukka 400 or Private Label

						d.     Contact                                   Unknown at this time

						e.     Expected Start Date                 Unknown at this time

						f.     Expected Completion Date       Unknown at this time

						g.     Business Opportunity Value     Unknown at this time

						h.     Business Opportunity Profit      Unknown at this time

					

				

			

			
				III.    COMPENSATION

					

			

			
				
					The TMG shall receive a fee of 20% of the gross sales to either Sam’s Wholesale or Wal-Mart for the first year of sales (defined by the date on the purchase orders), and 10% of the gross sales for each subsequent year thereafter.  Each new product offered for this Business Opportunity shall start with the 20% compensation and revert to 10% one year later and continue thereafter.  All payments shall be in United States currency and paid in the United States.  Any fees due to Club Marketing Services shall be paid by PUKKA and are in addition to the TMG fees.

					

				

			

			
				IV.     SERVICES/PRODUCT PROVIDED BY PUKKA:

					

			

			
				
					Pukka 400 or other private label brand of the same product.

				

			

		

		

		

		

		

		Acknowledged and Agreed:

			

			/s/ Scott McLain

				

			THE MCLAIN GROUP, LLC                                                  Date April 6, 2005

			By:          Scott McLain       

			Its:          President & Managing Member

			

			

			Red Iron Group, L.L.C. and Pukka USA, L.L.C.

				

			/s/ Leonard DuCharme                                                              Date April 6, 2005

			By:  Leonard DuCharme

			Its:   Managing Member

			

			

			

			

			

			

		

		

		

		

		

		

		
			EXHIBIT A2

						

					BUSINESS OPPORTUNITY TERMS

				DATE:  April 5, 2005

					

				

		

		
			The following are the terms of that certain Business Opportunity known as: International Trade Partners.

						

					

		

		
			
				V.      CLIENT INFORMATION

					

			

			
				
					a.     Client Name                          International Trade Partners, L.P. and/or

						                                                     International Trade Consultants, L.L.C.

						b.     Primary Principals                  Mike Farhat

						c.     Address                                 3500 Grapevine Mills Parkway, Grapevine, TX 76051

						d.     Contact Name                       Mike Farhat

						e.     Phone Number                      (972) 724-2911

						f.     Fax Number                           (972) 724-3308

						g.     Mobile Number                     (817) 291-8841

						h.     E-mail Address                      mfarhat55@aol.com

					

				

			

			
				VI.     BUSINESS OPPORTUNITY INFORMATION

					

			

			
				
					a.     Name                                    Unknown at this time

						b.     Location                                Middle East (including countries of the Arabian

						                                                     Peninsula), Afghanistan and Africa

						c.     Description                            Sale of Pukka 400 or Private Label

						d.     Contact                                 Unknown at this time

						e.     Expected Start Date               Unknown at this time

						f.      Expected Completion Date     Unknown at this time

						g.     Business Opportunity Value    Unknown at this time

						h.     Business Opportunity Profit     Unknown at this time

						

					

				

			

			
				VII.   COMPENSATION

					

			

			
				
					The TMG shall receive all proceeds from the sales transaction in excess of $131.50 per unit FOB Yantian China.  All payments shall be in United States currency and paid in the United States.  Any fees due to International Trade Partners, L.P. or International Trade Consultants, L.L.C. shall be paid by TMG and are included in the TMG fees.

						

					

				

			

			
				VIII.  SERVICES/PRODUCT PROVIDED BY PUKKA:

					

			

			
				
					Pukka 400 or other private label brand of the same product.

				

			

		

		

		

		

		

		Acknowledged and Agreed:

			

			/s/ Scott McLain

				

			THE MCLAIN GROUP, LLC                                                       Date April 6, 2005

			By:          Scott McLain       

			Its:          President & Managing Member

			

			

			Red Iron Group, L.L.C. and Pukka USA, L.L.C.

				

			/s/ Leonard DuCharme                                                                   Date April 6, 2005

			By:  Leonard DuCharme

			Its:   Managing Member

			

			

			

			

			

			

		

		

		

		

		

		

		

		
			EXHIBIT A3

						

					BUSINESS OPPORTUNITY TERMS

				DATE:  April 5, 2005

					

				

		

		
			The following are the terms of that certain Business Opportunity known as: Australia.

						

					

		

		
			
				IX.     CLIENT INFORMATION

					

			

			
				
					a.     Client Name                             Unknown at this time

						b.     Primary Principals                     Unknown at this time

						c.     Address                                    Unknown at this time

						d.     Contact Name                          Unknown at this time

						e.     Phone Number                          Unknown at this time

						f.     Fax Number                              Unknown at this time

						g.     Mobile Number                        Unknown at this time

						h.     E-mail Address                         Unknown at this time

						

					

				

			

			
				X.      BUSINESS OPPORTUNITY INFORMATION

					

			

			
				
					a.     Name                                        Unknown at this time

						b.     Location                                    Australia

						c.     Description                                Sale of Pukka 400 or Private Label

						d.     Contact                                     Unknown at this time

						e.     Expected Start Date                  Unknown at this time

						f.      Expected Completion Date        Unknown at this time

						g.     Business Opportunity Value       Unknown at this time

						h.     Business Opportunity Profit        Unknown at this time

					

				

			

			
				XI.     COMPENSATION

					

			

			
				
					The TMG shall receive all proceeds from the sales transaction in excess of $131.50 per unit FOB Yantian China.  All payments shall be in United States currency and paid in the United States.  Any fees due to brokers or in-country representatives shall be paid by TMG and are included in the TMG fees.

					

				

			

			
				XII.   SERVICES/PRODUCT PROVIDED BY PUKKA:

					

			

			
				
					Pukka 400 or other private label brand of the same product.

				

			

		

		

		

		

		Acknowledged and Agreed:

			

			/s/ Scott McLain

			THE MCLAIN GROUP, LLC                                                       Date April 6, 2005

			By:          Scott McLain       

			Its:          President & Managing Member

			

			

			Red Iron Group, L.L.C. and Pukka USA, L.L.C.

				

			/s/ Leonard DuCharme                                                                   Date April 6, 2005

			By:  Leonard DuCharme

			Its:   Managing Member

			

			

			

			

			

			

			

		

		

		

		

		

		

		

		

		
			EXHIBIT A4

						

					BUSINESS OPPORTUNITY TERMS

				DATE:  April 5, 2005

					

				

		

		
			The following are the terms of that certain Business Opportunity known as: New Zealand.

						

					

		

		
			
				XIII.  CLIENT INFORMATION

					

			

			
				
					a.     Client Name                             Unknown at this time

						b.     Primary Principals                     Unknown at this time

						c.     Address                                    Unknown at this time

						d.     Contact Name                          Unknown at this time

						e.     Phone Number                          Unknown at this time

						f.      Fax Number                             Unknown at this time

						g.     Mobile Number                        Unknown at this time

						h.     E-mail Address                         Unknown at this time

					

				

			

			
				XIV.  BUSINESS OPPORTUNITY INFORMATION

					

			

			
				
					a.     Name                                       Unknown at this time

						b.     Location                                   New Zealand

						c.     Description                               Sale of Pukka 400 or Private Label

						d.     Contact                                    Unknown at this time

						e.     Expected Start Date                  Unknown at this time

						f.      Expected Completion Date       Unknown at this time

						g.     Business Opportunity Value      Unknown at this time

						h.     Business Opportunity Profit       Unknown at this time

					

				

			

			
				XV.    COMPENSATION      

					

			

			
				
					The TMG shall receive all proceeds from the sales transaction in excess of $131.50 per unit FOB Yantian China.  All payments shall be in United States currency and paid in the United States.  Any fees due to brokers or in-country representatives shall be paid by TMG and are included in the TMG fees.

					

				

			

			
				XVI.  SERVICES/PRODUCT PROVIDED BY PUKKA:

					

			

			
				
					Pukka 400 or other private label brand of the same product.

				

			

		

		

		

		

		

		Acknowledged and Agreed:

			

			/s/ Scott McLain

			THE MCLAIN GROUP, LLC                                                    Date April 6, 2005

			By:          Scott McLain       

			Its:          President & Managing Member

			

			

			Red Iron Group, L.L.C. and Pukka USA, L.L.C.

				

			/s/ Leonard DuCharme                                                                Date April 6, 2005

			By:  Leonard DuCharme

			Its:   Managing Member

			

			

			

			

			

			

		

		

		

		

		

		

		

		
			EXHIBIT A5

						

					BUSINESS OPPORTUNITY TERMS

				DATE:  April 5, 2005

					

				

		

		
			The following are the terms of that certain Business Opportunity known as: Brazil.

					

		

		
			
				XVII. CLIENT INFORMATION

					

			

			
				
					a.     Client Name                           Unknown at this time

						b.     Primary Principals                   Unknown at this time

						c.     Address                                  Unknown at this time

						d.     Contact Name                        Unknown at this time

						e.     Phone Number                       Unknown at this time

						f.      Fax Number                           Unknown at this time

						g.     Mobile Number                      Unknown at this time

						h.     E-mail Address                       Unknown at this time

					

				

			

			
				XVIII.    BUSINESS OPPORTUNITY INFORMATION

					

			

			
				
					a.     Name                                      Unknown at this time

						b.     Location                                  Brazil

						c.     Description                              Sale of Pukka 400 or Private Label

						d.     Contact                                   Unknown at this time

						e.     Expected Start Date                Unknown at this time

						f.      Expected Completion Date      Unknown at this time

						g.     Business Opportunity Value     Unknown at this time

						h.     Business Opportunity Profit      Unknown at this time

					

				

			

			
				XIX.    COMPENSATION      

					

			

			
				
					The TMG shall receive all proceeds from the sales transaction in excess of $131.50 per unit FOB Yantian China.  All payments shall be in United States currency and paid in the United States.  Any fees due to brokers or in-country representatives shall be paid by TMG and are included in the TMG fees.

					

				

			

			
				XX.     SERVICES/PRODUCT PROVIDED BY PUKKA:

					

			

			
				
					Pukka 400 or other private label brand of the same product.

				

			

		

		

		

		

		

		Acknowledged and Agreed:

			

			/s/ Scott McLain

			THE MCLAIN GROUP, LLC                                                        Date April 6, 2005

			By:          Scott McLain       

			Its:          President & Managing Member

			

			

			Red Iron Group, L.L.C. and Pukka USA, L.L.C.

				

			/s/ Leonard DuCharme                                                                     Date April 6, 2005

			By:  Leonard DuCharme

			Its:   Managing Member

			

			

			

			

			

		

		

		

		

		

		

		

		

		
			EXHIBIT A6

						

					BUSINESS OPPORTUNITY TERMS

				DATE:  April 5, 2005

					

				

		

		
			The following are the terms of that certain Business Opportunity known as: India.

					

		

		
			
				XXI.   CLIENT INFORMATION

					

			

			
				
					a.     Client Name                           Unknown at this time

						b.     Primary Principals                   Unknown at this time
c.     Address                                  Unknown at this time
d.     Contact Name                         Unknown at this time
e.     Phone Number                        Unknown at this time
f.      Fax Number                            Unknown at this time
g.     Mobile Number                       Unknown at this time
h.     E-mail Address                        Unknown at this time

					

				

			

			
				XXII.   BUSINESS OPPORTUNITY INFORMATION

					

			

			
				
					a.     Name                                       Unknown at this time

						b.     Location                                   India
c.     Description                               Sale of Pukka 400 or Private Label
d.     Contact                                    Unknown at this time
e.     Expected Start Date                 Unknown at this time
f.      Expected Completion Date       Unknown at this time
g.     Business Opportunity Value      Unknown at this time
h.     Business Opportunity Profit      Unknown at this time

					

				

			

			
				XXIII.   COMPENSATION

					

			

			
				
					The TMG shall receive all proceeds from the sales transaction in excess of $131.50 per unit FOB Yantian China.  All payments shall be in United States currency and paid in the United States.  Any fees due to brokers or in-country representatives shall be paid by TMG and are included in the TMG fees.

					

				

			

			
				XXIV.   SERVICES/PRODUCT PROVIDED BY PUKKA:

					

			

			
				
					Pukka 400 or other private label brand of the same product.

				

			

		

		

		

		

		

		Acknowledged and Agreed:

			

			/s/ Scott McLain

			THE MCLAIN GROUP, LLC                                                         Date April 6, 2005

			By:          Scott McLain       

			Its:          President & Managing Member

			

			

			Red Iron Group, L.L.C. and Pukka USA, L.L.C.

				

			/s/ Leonard DuCharme                                                                     Date April 6, 2005

			By:  Leonard DuCharme

			Its:   Managing MemberCONSULTING SERVICES AGREEMENT
                             GATEWAY AND ALLAN GOLD

This Consulting Services Agreement ("Agreement"), dated March 16, 2006, is made
by and between Allan Gold, an individual ("Consultant"), whose address is 123
Limestone Crescent, North York, Ontario, Canada M3J 2R1 and Gateway
Distributors, Ltd., a Nevada corporation ("Client"), having its principal place
of business at 3035 East Patrick Lane, Suite 14, Las Vegas, NV 89120 USA.

WHEREAS, Consultant has extensive background and contacts in the area of product
development, sales & marketing, and business development;

WHEREAS, Consultant desires to be engaged by Client to provide information,
evaluation and consulting services to the Client in his area of knowledge and
expertise on the terms and subject to the conditions set forth herein;

WHEREAS, Client is a publicly held corporation and desires to further develop
its business; and

WHEREAS, Client desires to engage Consultant to provide information, evaluation
and consulting services to the Client in his area of knowledge and expertise on
the terms and subject to the conditions set forth herein.

NOW, THEREFORE, in consideration for those services Consultant provides to
Client, the parties agree as follows:

1.  Services of Consultant.

Consultant agrees to perform for Client. As such Consultant will provide bona
fide services to Client.  The services to be provided by Consultant will not be
in connection with the offer or sale of securities in a capital-raising
transaction, and will not directly or indirectly promote or maintain a market
for Client's securities.

Services will include but are not limited to the following (see appendix for
details):
     a.   Marketing Consulting
     b.   Sales Consulting
     c.   General Business Consulting

2.  Consideration.

Client agrees to pay Consultant his fee for services provided as billed.

                                                                               1
<PAGE>
3.  Confidentiality.

Each party agrees during the course of this Agreement, information that is
confidential or of a proprietary nature may be disclosed to the other party,
including, but not limited to, product and business plans, software, technical
processes and formulas, source codes, product designs, sales, costs and other
unpublished financial information, advertising revenues, usage rates,
advertising relationships, projections, and marketing data ("Confidential
Information"). Confidential Information shall not include information that the
receiving party can demonstrate (a) is, as of the time of its disclosure, or
thereafter becomes part of the public domain through a source other than the
receiving party, (b) was known to the receiving party as of the time of its
disclosure, (c) is independently developed by the receiving party, or (d) is
subsequently learned from a third party not under a confidentiality obligation
to the providing party.

4.  Late Payment.

Client shall pay to Consultant all fees within ten (10) days of the due date.
Failure of Client to finally pay any fees within ten (10) days after the
applicable due date shall be deemed a material breach of this Agreement,
justifying suspension of the performance of the "Services" provided by
Consultant, will be sufficient cause for immediate termination of this Agreement
by Consultant. Any such suspension will in no way relieve Client from payment of
fees, and, in the event of collection enforcement, Client shall be liable for
any costs associated with such collection, including, but not limited to, legal
costs, attorneys' fees, courts costs, and collection agency fees.

5.  Indemnification.

(a)  Client.
Client agrees to indemnify, defend, and shall hold harmless Consultant and /or
his agents, and to defend any action brought against said parties with respect
to any claim, demand, cause of action, debt or liability, including reasonable
attorneys' fees to the extent that such action is based upon a claim that: (i)
is true, (ii) would constitute a breach of any of Client's representations,
warranties, or agreements hereunder, or (iii) arises out of the negligence or
willful misconduct of Client, or any Client Content to be provided by Client and
does not violate any rights of third parties, including, without limitation,
rights of publicity, privacy, patents, copyrights, trademarks, trade secrets,
and/or licenses.

(b)  Consultant.
Consultant agrees to indemnify, defend, and shall hold harmless Client, its
directors, employees and agents, and defend any action brought against same with
respect to any claim, demand, cause of action, debt or liability, including
reasonable attorneys' fees, to the extent that such an action arises out of the
gross negligence or willful misconduct of Consultant.

                                                                               2
<PAGE>
(c)  Notice.
In claiming any indemnification hereunder, the indemnified party shall promptly
provide the indemnifying party with written notice of any claim, which the
indemnified party believes falls within the scope of the foregoing paragraphs.
The indemnified party may, at its expense, assist in the defense if it so
chooses, provided that the indemnifying party shall control such defense, and
all negotiations relative to the settlement of any such claim. Any settlement
intended to bind the indemnified party shall not be final without the
indemnified party's written consent, which shall not be unreasonably withheld.

6.  Limitation of Liability.

Consultant shall have no liability with respect to Consultant's obligations
under this Agreement or otherwise for consequential, exemplary, special,
incidental, or punitive damages even if Consultant has been advised of the
possibility of such damages. In any event, the liability of Consultant to Client
for any reason and upon any cause of action, regardless of the form in which the
legal or equitable action may be brought, including, without limitation, any
action in tort or contract, shall not exceed ten percent (10%) of the fee paid
by Client to Consultant for the specific service provided that is in question.

7.  Termination and Renewal.
(a)  Term.
This Agreement shall become effective on the date appearing next to the
signatures until July 31, 2006. Unless otherwise agreed upon in writing by
Consultant and Client, this Agreement shall be self renewing month to month
unless Consultant and/or Client elects to terminate it in writing. Client
maintains the rights to terminate this agreement without cause at any time
without penalty.

(b)  Termination.
Either party may terminate this Agreement on a thirty (30) calendar day's
written notice, or if prior to such action, the other party materially breaches
any of its representations, warranties or obligations under this Agreement.
Except as may be otherwise provided in this Agreement, such breach by either
party will result in the other party being responsible to reimburse the
non-defaulting party for all costs incurred directly as a result of the breach
of this Agreement, and shall be subject to such damages as may be allowed by law
including all attorneys' fees and costs of enforcing this Agreement.

(c)  Termination and Payment.
Upon any termination or expiration of this Agreement, Client shall pay all
unpaid and outstanding fees through the effective date of termination or
expiration of this Agreement. And upon such termination, Consultant shall
provide and deliver to Client any and all outstanding services due through the
effective date of this Agreement.

                                                                               3
<PAGE>
8.  Miscellaneous.

(a)  Independent Contractor.
This Agreement establishes an "independent contractor" relationship between
Consultant and Client.

(b)  Rights Cumulative; Waivers.
The rights of each of the parties under this Agreement are cumulative. The
rights of each of the parties hereunder shall not be capable of being waived or
varied other than by an express waiver or variation in writing. Any failure to
exercise or any delay in exercising any of such rights shall not operate as a
waiver or variation of that or any other such right. Any defective or partial
exercise of any of such rights shall not preclude any other or further exercise
of that or any other such right. No act or course of conduct or negotiation on
the part of any party shall in any way preclude such party from exercising any
such right or constitute a suspension or any variation of any such right.

(c)  Benefit; Successors Bound.
This Agreement and the terms, covenants, conditions, provisions, obligations,
undertakings, rights, and benefits hereof, shall be binding upon, and shall
inure to the benefit of, the undersigned parties and their heirs, executors,
administrators, representatives, successors, and permitted assigns.

(d)  Entire Agreement.
This Agreement contains the entire agreement between the parties with respect to
the subject matter hereof. There are no promises, agreements, conditions,
undertakings, understandings, warranties, covenants or representations, oral or
written, express or implied, between them with respect to this Agreement or the
matters described in this Agreement, except as set forth in this Agreement. Any
such negotiations, promises, or understandings shall not be used to interpret or
constitute this Agreement.

(e)  Assignment.
Neither this Agreement nor any other benefit to accrue hereunder shall be
assigned or transferred by either party, either in whole or in part, without the
written consent of the other party, nor shall any purported assignment in
violation hereof be void.

(f)  Amendment.
This Agreement may be amended only by an instrument in writing executed by all
the parties hereto.

                                                                               4
<PAGE>
(g)  Severability.
Each part of this Agreement is intended to be severable. In the event that any
provision of this Agreement is found by any court or other authority of
competent jurisdiction to be illegal or unenforceable, such provision shall be
severed or modified to the extent necessary to render it enforceable and as so
severed or modified, this Agreement shall continue in full force and effect.

(h)  Section Headings.
The Section headings in this Agreement are for reference purposes only and shall
not affect in any way the meaning or interpretation of this Agreement.

(i)  Construction.
Unless the context otherwise requires, when used herein, the singular shall be
deemed to include the plural, the plural shall be deemed to include each of the
singular, and pronouns of one or no gender shall be deemed to include the
equivalent pronoun of the other or no gender.

(j)  Further Assurances.
In addition to the instruments and documents to be made, executed and delivered
pursuant to this Agreement, the parties hereto agree to make, execute and
deliver or cause to be made, executed and delivered, to the requesting party
such other instruments and to take such other actions as the requesting party
may reasonably require to carry out the terms of this Agreement and the
transactions contemplated hereby.

(k)  Notices.
Any notice which is required or desired under this Agreement shall be given in
writing and may be sent by personal delivery or by mail (either a. United States
mail, postage prepaid, or b. Federal Express or similar generally recognized
overnight carrier), addressed as follows (subject to the right to designate a
different address by notice similarly given):

TO CLIENT:
Rick Bailey, CEO and President
Gateway Distributors, Ltd.
3035 East Patrick Lane
Suite 14
Las Vegas, NV 89120
USA

TO CONSULTANT:
Allan Gold
123 Limestone Crescent
North York, Ontario
M3J 2R1

                                                                               5
<PAGE>
(l)  Governing Law.
This Agreement shall be governed by the interpreted in accordance with the laws
of the State of Nevada without reference to its conflicts of laws rules or
principles. Each of the parties consents to the exclusive jurisdiction of the
courts of the State of California in connection with any dispute arising under
this Agreement and hereby waives, to the maximum extent permitted by law, any
objection, including any objection based on forum non coveniens, to the bringing
of any such proceeding in such jurisdictions.

(m)  Consents.
The person signing this Agreement on behalf of each party hereby represents and
warrants that he has the necessary power, consent and authority to execute and
deliver this Agreement on behalf of such party.

(n)  Survival of Provisions.
The provisions contained in paragraphs 3, 5, 6, and 8 of this Agreement shall
survive the termination of this Agreement.

(o)  Execution in Counterparts.
This Agreement may be executed in any number of counterparts, each of which
shall be deemed an original and all of which together shall constitute one and
the same agreement.

IN WITNESS WHEREOF, the parties have caused this Agreement to be executed and
have agreed to and accepted the terms herein on the date written above.

------------------------------------          -----------------
Gateway Distributors, Ltd.                          Date
RICK BAILEY, PRESIDENT AND CEO

------------------------------------          -----------------
Allan Gold                                          Date
Business Development Consultant

                                                                               6
<PAGE>
                          CONSULTING SERVICES AGREEMENT
                      GATEWAY DISTRIBUTORS AND ALLAN GOLD

                                    APPENDIX

Services provided and estimated timeline:

March, 2006 - Provide initial consulting and plan for sales development. Meet
     with client with to discuss business strategies and business lines.
                                                          Cost estimate $25,000.

April 1, 2006 - Visit client at the Las Vegas Headquarters. Meet with employees
     and review procedures and business development objectives. Work with
     employees to increase sales performance. Perform Business Review.
                                                          Cost estimate $25,000.

May  1, 2006 - Re-Engineer the company's sales strategies. Develop new sales
     channels and/or business opportunities with other companies/clients, TBD.
                                                          Cost estimate $25,000.

June 1, 2006 - Provide any additional forms of Sales Training.  TBD
                                                          Cost estimate $25,000.
July 1, 2006 - Perform final Review. Present findings, recommendations, and
     implement any other solutions necessary to promote sales development.
                                                          Cost estimate $25,000.

          Included in the cost is the cost of travel and accommodations.

The Company has the choice of making payments in the form of cash and/or stock.

                                                                               7

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