Document:

EXHIBIT 10.1

                                   DTLL, INC.
                        701 Xenia Avenue South, Suite 103
                             Golden Valley, MN 55416

                                January 12, 2004

Card Acquisition, LLC
116 West 69th Street, Suite 201
Sioux Falls, SD  57108

Attention:     Michael J. Philippe
               Chief Executive Officer

                     Credit Line for Portfolio Acquisitions
                     --------------------------------------

Gentlemen:

         We are pleased to make available to you a credit line, on the terms set
forth in this letter ("Letter Agreement").

         Section 1. The Loans. We agree, on the terms and subject to the
conditions hereinafter set forth, to make loans (the "Loans") to you from time
to time during the period from the date hereof to the date (the "Termination
Date") which is the earlier of (a) May 7, 2005 and (b) the date notice is given
by us to you pursuant to Section 6.

         The aggregate amount of all Loans outstanding from time to time may not
exceed $150,000 (such amount being the "Commitment Amount") and shall be
evidenced by a promissory note ("Note") in our favor. Subject to the terms
hereof, you may at any time and from time to time borrow and prepay without
penalty, and reborrow amounts pursuant hereto.

         Section 2. Making the Loans: Security, Servicing. We will make Loans on
at least two Business Days' prior written notice from you to us (a "Borrowing
Notice") specifying (a) the proposed amount and date (which must be a Business
Day) of such Loan and (b) the portfolio of non-performing consumer debt (each, a
"Portfolio") you intend to purchase therewith or in which you intend to acquire
an interest through a joint venture.

         Not later than 10 a.m. (Minneapolis time) on the date of such Loan the
proceeds of such Loan will be made available to you via deposit in immediately
available funds at such time and place as you may specify in the Borrowing
Notice.

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         Borrower hereby grants us a continuing security interest in each
Portfolio underlying each Loan. We agree to release such security interest in
all or a portion of a Portfolio in connection with the sale or disposition of
such Portfolio.

         The parties recognize that Borrower may outsource all or any portion of
the servicing and collection of a Portfolio and will likely purchase any such
Portfolio in connection with a joint-venture transaction prior to its issuing
bank agreements becoming operational.

         Section 3. Interest, Payments, Distributions. Interest will accrue on
the unpaid principal amount ("Unpaid Balance") of each Loan from the date such
Loan is made until such Unpaid Balance is paid in full at a rate of 15% per
annum.

         If, and only if, the Unpaid Balance of such Loan and all accrued and
unpaid interest thereon shall not have been repaid in full on or before the last
business day of the ninth month following the making of such Loan, 20% of all
Residual Amounts relating to such Loan shall be paid to you as and when and to
the extent collected by Borrower and in any event may not be paid until Borrower
has finally disposed of such Portfolio.

         Interest on each Loan shall be paid on the last business day of the
sixth month following the date of the making of such Loan and thereafter
quarterly on the last business day of each following three month period.

         Principal amounts collected in respect of such Loan shall be paid on a
pass-through basis based on net collections of principal received by Borrower
and shall be paid on the same dates as Interest payments until the Unpaid
Balance of such Loan shall have been reduced to zero.

         "Residual Amounts" in respect of a Portfolio underlying a Loan is that
portion of collections on such Portfolio remaining after subtracting therefrom
all allocable costs, expenses, fees, interest payments and other amounts
required to be paid in respect thereof.

         Section 4. Conditions Precedent to Initial Loan. Our obligation to make
the initial Loan hereunder is subject to the condition precedent that we
receive, prior to or concurrently with the making of such Loan, a fully executed
copy of this Agreement, the Note and the related security agreement.

         Section 5. Representations and Warranties. You and we represent and
warrant to each other that we each (a) have the corporate authority to execute
this Letter Agreement and, in the case of Borrower, the Note, (b) are duly
organized, validly existing and in good standing under the laws of our state of
incorporation or formation, and (c) are duly qualified to do business and are in
good standing as a foreign corporation in each jurisdiction where the nature of
such business requires such qualification and require no authorization, approval
or other action by, and no notice to or filing with, any governmental authority
or regulatory body is required for the due execution, delivery and performance
of this Letter Agreement and the Note.

         Section 6. Commitment Termination. If any of the following events
occurs and is continuing: (a) you fail to remit any amount required to be
distributed under Section 3 within

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<PAGE>

five business days; (b) you admit in writing your inability to pay debts, or
make a general assignment for the benefit of creditors or any insolvency
proceeding is instituted by or against you; (c) we deem ourselves insecure in
our sole and unilateral discretion; or (d) we engage in a joint venture,
licensing arrangement, merger, reverse merger, consolidation, reorganization,
recapitalization, business combination or other transaction pursuant to which we
and/or substantially all of our assets are acquired by, or combined with, a
third party or third parties, or an event, transaction or contract in which the
other party with which we have consummated an event or entered into a
transaction or contract prohibits us from making Loans; then, and in any such
event, we may, by notice to you, declare our commitment under Section 1 to make
Loans to be terminated, whereupon the same will forthwith terminate immediately.

         Section 7. Notices, etc. All notices and other communications provided
for hereunder must be in writing (including telegraphic communication) and
mailed or telegraphed or delivered, if to you, at your address at Card
Acquisition, LLC, 116 West 69th Street, Suite 201, Sioux Falls, SD 57108,
Attention: Michael J. Philippe; and if to us, at our address at 701 Xenia Avenue
South, Suite 103, Golden Valley, MN 55416, Attention: Edward S. Adams; or, as to
each of us, at such other address as designated by one of us in a written notice
to the other. All such notices and communications will, when mailed or
telegraphed, be effective when deposited in the mails or delivered to the
telegraph company, respectively, addressed as aforesaid, except that notices to
us will not be effective until received by us.

         Section 8. Miscellaneous. (a) This Letter Agreement, the Note and each
other document or instrument delivered in connection herewith shall be binding
upon and inure to the benefit of you and us and your and our respective
successors and assigns, except that neither of us has the right to assign our
rights hereunder or any interest herein without the prior written consent of the
other party, (b) amendments hereto must be in writing and signed by both
parties, (c) each party bears its own expenses, (d) this Letter Agreement may be
executed by you and us in counterparts, each of which will be deemed to be an
original and all of which will constitute but one and the same agreement, (e)
this Letter Agreement shall be governed and construed in accordance with the
laws of Minnesota and (f) the parties agree that we may pay to Oak Ridge
Financial Services Group, Inc. ("Oak Ridge") a fee of $10,000, $5,000 of which
shall be paid from the proceeds of the first Loan and the remaining $5,000 of
which shall be paid by us to Oak Ridge on the last business day of the month
which is six months from the date of the first Loan.

         - Remainder of Page Intentionally Left Blank-

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<PAGE>

If the terms of this Letter Agreement are satisfactory to you, please indicate
your agreement and acceptance thereof by executing a counterpart of this Letter
Agreement and returning it to us.

                                             Very truly yours,

                                             DTLL, INC.

                                             By     /s/ Russell Felten
                                                --------------------------------
                                             Title:        CEO
                                                    ----------------------------

Agreed and Accepted:

CARD ACQUISITION, LLC

         /s/ Michael J. Philippe
-----------------------------------------
By       Michael J. Philippe
Title:   Chief Executive Officer

                                       4EXHIBIT 10.2

                                 PROMISSORY NOTE

$150,000.00                                               Minneapolis, Minnesota
Due:  June 9, 2005                                               January 9, 2004

         FOR VALUE RECEIVED, Card Acquisition, LLC (the "Company") promises to
pay to the order of DTLL, Inc., a Minnesota corporation ("Lender"), at
Minneapolis, Minnesota, or such other place as the holder hereof may from time
to time specify, the principal sum of One Hundred Fifty Thousand and No/100
Dollars ($150,000.00), or so much thereof as shall have been advanced, in lawful
money of the United States of America, together with interest (computed on the
basis of the actual number of days elapsed in a 360-day year) on the principal
balance of this Note from the date hereof at the rate of fifteen percent (15%)
per annum or such greater amount or amounts as provided below.

         From time to time or after the date of this Note, the Company may
request that the Lender make (whereupon the Lender shall make) an advance under
this Note, provided that the aggregate amount of all advances under this Note
shall not exceed $150,000.00, and that the Lender shall not be obligated to make
an advance if the Company is then in default under this Note. Each advance shall
be in the amount of $10,000.00 or an integral multiple thereof.

         Interest shall accrue on the unpaid principal amount (the "Unpaid
Balance") of this Note from the date such advance is made until such Unpaid
Balance is paid in full at a rate of fifteen percent (15%) per annum. If, and
only if, the Unpaid Balance of such advance and all accrued and unpaid interest
thereon shall not have been repaid in full on or before the last business day of
the ninth month following the making of such advance, then twenty percent (20%)
of all Residual Amounts (defined as the Company's share of the portion of
collections on each portfolio of non-performing consumer debt that was financed
by the Company (directly or through a joint venture) with the proceeds of an
advance hereunder) remaining after subtracting therefrom all allocable costs,
expenses, fees, interest payments and other amounts required to be paid by the
Company or the relevant joint venture in respect thereof) relating to such
advance shall be paid to the Lender as and when and to the extent collected by
the Company, which the Lender acknowledges (by its acceptance of this Note) may
not occur until after the Company has finally disposed of such Portfolio or
received the relevant proceeds as a distribution from the joint venture, as the
case may be.

         Interest on each advance shall be paid on the last business day of the
sixth month following the date of the making of such advance and thereafter
quarterly on the last business day of each following three month period.

         Principal amounts collected in respect of such advance shall be paid on
a pass-through basis based on net collections of principal received by the
Company and shall be paid on the

<PAGE>

same dates as interest payments until the Unpaid Balance of such advance shall
have been reduced to zero.

         If the Company defaults in the payment of principal or interest when
due in accordance with the terms and conditions of this Note or if a default or
event of default occurs under the Security Agreement between the Lender and the
Company, then the interest rate hereunder shall be increased to the rate of
twenty percent (20%) per annum (the "Default Rate"). The Default Rate shall
remain in effect until such default or event of default shall have been cured to
the satisfaction of the Lender or until the indebtedness evidenced by this Note
is fully paid, whichever shall earlier occur.

         If the Company fails to pay principal or interest within ten (10) days
of the relevant due date, or if an Event of Default has occurred and is
continuing under the Security Agreement between the Lender and the Company, then
Lender may, at its option, by notice in writing to the Company, declare
immediately due and payable the entire principal balance hereof and all interest
accrued thereon and the same shall thereupon be immediately due and payable
without further notice or demand and the Company shall then be liable for and
agree to pay all costs of collection, including reasonable attorneys' fees.

         This Note shall also become automatically due and payable without
notice or demand if a petition is filed by or against the Company under the
United States Bankruptcy Code (and, in the case of an involuntary petition, such
petition has not been discharged within thirty (30) days after filing).

         This Note may be prepaid in full or in part at any time without
penalty, provided that all prepayments shall be applied first to accrued
interest with the balance thereof to principal.

         No delay or omission on the part of Lender in exercising any right
hereunder shall operate as a waiver of such right or of any other remedy under
this Note.

         The Company waives presentment for payment, protest and notice of
nonpayment.

CARD ACQUISITION, LLC

By:      /s/ Michael J. Philippe
   ---------------------------------------------

Name:             Michael J. Philippe
     -------------------------------------------

Title:            President & CEO
      ------------------------------------------

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