Document:

Filed by Automated Filing Services Inc. (604) 609-0244 - Who's Your Daddy, Inc. - Exhibit 10.4

 

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTANTS

 

 We hereby consent to the use in the Registration Statement
  on Form SB-2 of Who’s Your Daddy Inc. (a development stage company; formerly
  Snocone Systems Inc.) of our report, dated April 22, 2005 on the balance sheet
  of Snocone Systems Inc. (a development stage company) as at December 31, 2004
  and the related statements of operations, cash flows, and stockholders’
  equity for the period from inception on October 12, 2000 to December 31, 2004.

 

	Vancouver, Canada
      October 7, 2005
	
“Morgan & Company” 

      Chartered Accountants

 

	Tel: (604) 687-5841		P.O. Box 10007 Pacific Centre
	Fax: (604) 687-0075	Sute 1488 - 700 West Georgia Street
	www.morgan-cas.com	Vancouver, B.C. V7Y 1A1Filed by Automated Filing Services Inc. (604) 609-0244 - Who's Your Daddy, Inc. - Exhibit 10.5

BAUM & COMPANY, P.A.

  Certified Public Accountants

  1515 University Drive – Suite 226

  Coral Springs, Florida 33071

 

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTANTS

 

 We hereby consent to the use in the Registration Statement on Form SB-2 of
  Who’s Your Daddy, Inc. (a development stage company (formerly Snocone
  Systems Inc.) of our review report, dated August 28, 2005, on the balance sheet
  of Who’s Your Daddy Inc. (a development stage company) as at June 30,
  2005 and the related statements of operations and cash flows for the period
  then ended.

	Coral Springs, Florida

      October 7, 2005 
	/ Baum & Company, P.A./Filed by Automated Filing Services Inc. (604) 609-0244 - Who's Your Daddy - Exhibit 10.7

To All Employees, Officers and Members of the Board of Directors,

As we work in an environment which changes continuously, one
thing remains constant: our commitment to Who’s Your Daddy, Inc.’s (the Company)
value system. It is the basis on which we conduct business each day and it
requires us to uphold the highest levels of business ethics and personal
integrity. That is why we’ve established this Code of Conduct, a comprehensive
handbook that describes the Company’s guidelines for ethical business behavior
and addresses a wide range of business and personnel issues. Ethical behavior
starts with being open and honest in all our relationships, both inside and
outside the Company, and demonstrates the basic values that bind us
together.

By reading this handbook, and following the guidelines that
comprise this Code of Conduct, you can ensure that the Company remains truly
dedicated to business ethics. Since no code of conduct can anticipate and cover
every business situation, common sense and good judgment are your best guides.
In other instances, you may also want to consult your co-workers, your
supervisor or other managers for guidance.

Each of us plays an important role in assuring the highest
level of business ethics and integrity in our Company: from every meeting we
conduct, to every contract we negotiate, to every strategy we implement. Working
together, we must set and meet the highest standards of business excellence that
our customers, stockholders and fellow employees expect from us.

Edon Moyal, Chief Executive Officer

	Code of Conduct Manual 	Page 1 of 15 	 

Important notice

This Code of Conduct describes the standards of integrity that
the Company requires of all employees, officers and members of its Board of
Directors. It neither addresses every situation nor sets forth every rule, nor
is it a substitute for the responsibility of each of us to exercise good
judgment. The Company, in its sole discretion, may modify the terms of this Code
of Conduct at any time. Any modifications become effective immediately. This
Code of Conduct is intended for employees and officers of the Company,
subsidiaries and joint ventures controlled by the Company and members of its
Board of Directors. However, we expect contractors, consultants, agents,
representatives and others conducting business on behalf of the Company to
conform to the behaviors required by this Code of Conduct. The document should
be shared with these individuals and the failure to conform to these guidelines
should be considered a potential basis for terminating the Company’s
relationship with them.

How to report a suspected violation 

You should notify your supervisor or any Officer of the Company
immediately if you suspect, observe or learn of unethical business conduct or
the commission of any dishonest, destructive or illegal act. Corporate
Headquarter contact information is listed on the last page of this document and
can be found on our Company website. The Company will investigate all reports,
including those made anonymously, and provide feedback when appropriate. There
will be no reprisals against anyone who reports suspected violations in good
faith, and your identity will be protected as much as possible and to the extent
consistent with law.

Additional information

The Company has a detailed “Internal Controls Policies and
Procedures” manual in place which should be consulted for the steps to take in
most situations. Please refer to this document first if you have any questions.
If you have any further questions about this Code of Conduct, or how it applies
in a specific situation, you can discuss the matter with your supervisor or the
Human Resources department.

	Code of Conduct Manual 	Page 2 of 15 	 

	Table of Contents 	  
	INTRODUCTION 	4 
	 	We are each
        responsible for following this Code of Conduct 
	4 
	 	Who’s
        Your Daddy Inc. supervisors take the lead 
	4 
	 	We select
        agents, consultants and other representatives whose conduct 
	5 
	 	This Code
        of Conduct cannot cover everything — the Company relies on your good
        judgment 
	5 
	 	Waivers
        of this Code of Conduct 
	5 
	 	The Code
        of Conduct is not a contract of employment 
	5 
	OUR BUSINESS PRACTICES 	5 
	 	Our public
        disclosures are accurate 
	5 
	 	Truthfulness
        is the cornerstone of our marketing 
	5 
	 	We do not
        buy business through gifts and favors 
	6 
	 	Our communication
        is always professional and courteous 
	6 
	 	We employ
        only ethical means of obtaining information about our competitors 
	6 
	 	We do not
        hire employees or contractors in violation of agreements 
	6 
	 	We do not
        use intellectual property assets of third parties improperly 
	6 
	 	We are mindful
        of the impact of our operations and products on our people, our customers
        and the environment 
	6
	PROTECTING THE COMPANY’S
      ASSETS 	6 
	 	We safeguard
        the Company’s funds and property 
	6 
	 	We never
        enter into commitments on behalf of the Company without the proper authorization
        
	7 
	 	We protect
        confidential information 
	7 
	 	We protect
        Company intellectual property assets 
	7 
	 	We protect
        the goodwill associated with the Company name and trademark 
	8 
	 	We use Company-provided
        Internet and e-mail access responsibly 
	9 
	CONFLICTS OF INTEREST 	9 
	 	We avoid
        all conflicts of interest with the Company and we do not use our relationship
        with the Company for 
	  
	 	personal
        gain 
	9 
	 	We do not
        compete with the Company 
	9 
	 	We do not
        accept inappropriate gifts 
	9 
	COMPLIANCE WITH LAWS 	10 
	 	The Company
        complies with all laws and regulations of the countries where we conduct
        business 
	10 
	 	We do not
        engage in illegal, unethical or anti-competitive practices to promote
        Company sales 
	10 
	 	We do not
        use our inside knowledge of the Company’s business inappropriately
        
	10 
	 	We report
        financial information accurately and in a timely manner 
	11 
	 	The Company
        complies with applicable export/import rules and regulations 
	11 
	 	We speak
        publicly on behalf of the Company only when we have the authority to do
        so 
	11 
	WORKPLACE PRACTICES 	11 
	 	We work
        to ensure a safe work environment 
	11 
	 	We recognize
        and respect the diversity of our colleagues and never engage in discriminatory
        activity 
	13 
	 	We encourage
        open communication 
	13 
	 	We keep
        the communications channels open. 
	13 
	 	Illegal
        drugs have no place at the Company 
	13 
	 	We respect
        the privacy of employee records 
	13 
	 	We maintain
        complete and accurate records and retain records in accordance with the
        Company’s document retention guidelines 
	13 
	 	During
        work hours, we focus on the Company and work to best represent the Company
        
	14 
	 	We are
        accountable for our commitments 
	14 
	INTERACTIONS WITH OUR COMMUNITIES
      	14 
	 	The Company
        encourages employees to participate in community activities and contribute
        to the communities where we live and work 
	14 
	COMPANY INFORMATION 	15 
	 	Corporate
        Headquarters 
	15 
	 	Company
        Policies 
	15 
	 	Other Company
        Contacts 
	15 

	Code of Conduct Manual 	Page 3 of 15 	 

.1 INTRODUCTION

This Code of Conduct identifies fundamental and powerful values
at Who’s Your Daddy, Inc. (the Company): A commitment to ethical and legal
conduct and a deep respect for each person’s contributions to the success of the
team, whether that person is our colleague at the Company, a customer, supplier
or anyone else in the many places around the world where we live and work. To
ensure the future success of the Company, these values must always guide our
actions.

.1 We are each responsible for following this Code of Conduct

Ultimately, your conduct is your own responsibility. We should
never commit dishonest, destructive or illegal acts - even if directed to do so
by a supervisor or coworker, nor should we direct others to act improperly.

The Company believes so strongly in ethical behavior that
employees who do not comply with the provisions of this Code of Conduct and
other Company policies and instructions may be disciplined, up to and including
dismissal. Additionally, violations of these standards could result in criminal
penalties and/or civil liabilities.

Who’s Your Daddy Inc. supervisors take the lead in ensuring
  that the people they support understand and adhere to this Code of Conduct 

This Code of Conduct affirms our commitment to the highest standards
  of integrity in our relationships with one another and with customers, suppliers,
  stockholders and others in the communities where we live and work. Each employee
  and member of its Board of Directors is expected to read this Code of Conduct
  carefully, and should review it on a regular basis.

People who supervise others have a special responsibility to
show, through words and actions, personal commitment to the highest standards of
integrity. In particular, supervisors must:

	•	Maintain an environment
        of open communication where the Company values, Code of Conduct and related
        policies and instructions are shared, discussed and even debated; 

	 	 
	•	Ensure that the
        people they are supervising understand the Company values and the provisions
        of this Code of Conduct and, when appropriate, give them additional training;
      

	 	 
	•	Take reasonable steps to ensure
        that unethical conduct within their areas of responsibility is detected
        and addressed; and 

	 	 
	•	Consider whether a person
        lives the Company values before placing him or her in a position of responsibility.
      

	Code of Conduct Manual 	Page 4 of 15 	 

We select agents, consultants and other representatives whose
  conduct will reflect the Company’s values

The Company carefully reviews the credentials and reputations
of prospective contractors, consultants, agents, representatives and others
conducting business on behalf of the Company. These individuals or entities are
retained based only on the terms of written agreements, after the appropriate
approvals by the Company are secured. We carefully monitor the performance of
our agents, consultants and other representatives to assure that they comply
with applicable laws and conduct their business in a manner consistent with our
Code of Conduct and other applicable Company policies. If you know or suspect
that any agent, consultant or other representative is conducting business in an
unethical or illegal manner, contact your supervisor or any Officer of the
Company immediately.

.2 This Code of Conduct cannot cover everything — the
  Company relies on your good judgment

There will be times when this Code of Conduct will not address
the specifics of your situation. When this occurs, you might find it helpful to
consider the following:

	•	Other written policies and
        guidelines: What written policies and instructions should be consulted?
      

	 	  
	•	People available to assist
        you: Who should be consulted? Your supervisor? Human Resources? Others?
      

	 	  
	•	Ethical impact: What are the
        possible ethical choices and the rationale for each? 

	 	  
	•	Alternatives that
        would not violate the Company’s values: Is there any room for compromise
        that would not violate the Company’s standards of integrity? 

	 	  
	•	Possible outcomes:
        Who could be hurt or helped by your decision? To what extent could they
        be hurt? How might they be helped? Of the choices identified, which do
        the most to reduce harm? Which do the most to provide help? Which are
        most aligned with our Code of Conduct? Which do the most to respect the
        rights of those involved? 

	 	  
	•	Make sure you are
        comfortable with your decisions: Will my decision seem like the right
        one a year from now; five years from now; 10 years from now? Would I be
        comfortable telling this to my supervisor, co-workers, the CEO or President
        of the Company or the Company’s stockholders? 

	 	  
	•	What about telling
        my family and friends about my decision? Could I testify about my decision
        in a court of law and not expose the Company or myself to liability? How
        would I feel if my decision were made public through newspapers or television?
      

.3 Waivers of this Code of Conduct

We expect that all employees, officers and members of the Board
of Directors will follow our Code of Conduct and that waivers will rarely be
requested or granted. Waivers to employees can be granted only by an Officer of
the Company after consulting with legal counsel. Waivers for members of the
Board of Directors or Officers can be granted only by the Board of Directors and
generally must be disclosed promptly to our stockholders.

.4 The Code of Conduct is not a contract of employment

This Code of Conduct neither creates any contractual rights of
any kind between the Company and its employees nor alters their “at will” status
of employment

.2 OUR BUSINESS PRACTICES

.1 Our public disclosures are accurate

To maintain the hard-won trust of our investors, our
submissions to the U. S. Securities and Exchange Commission and other public
disclosures must always accurately describe the matters covered in those
disclosures. Anything that could be construed as deceptive or misleading would
be a serious disservice to our investors and could be illegal. If you
participate in the preparation of our Securities and Exchange Commission
submissions, you must take all reasonable steps to ensure that these submissions
provide complete, accurate, understandable and timely disclosures about our
business and financial condition. If you believe that any of our public
disclosures do not meet these standards, you should contact your supervisor, our
Chief Financial Officer or any other Officer of the Company or any member of the
Audit Committee.

.2 Truthfulness is the cornerstone of our marketing

The Company competes vigorously, but fairly. We neither
misrepresent our products nor our capabilities. Where failure to disclose a
significant fact could mislead a customer, we disclose the information. We
communicate clearly and precisely so that our customers understand the terms of
our contracts, including schedules, prices and responsibilities.

	Code of Conduct Manual 	Page 5 of 15 	 

.3 We do not buy business through gifts and favors

We never pay, offer to pay or promise to provide money, favors,
inappropriate gifts or anything else of value to influence, direct, obtain or
retain business or secure any improper advantage. Never allow an agent,
representative or business partner to make these types of payments, offers or
promises on the Company’s behalf.

These payments or favors may be considered bribery, which
violates Company policy, as well as the laws of most countries where we conduct
business. It is equally unacceptable to take bribes in any form, although gifts
and entertainment that comply with the guidelines enumerated below may be
accepted.

.4 Our communication is always professional and courteous

Our communication with one another and with other stakeholders,
including customers and suppliers, is always professional and courteous. Being
rude or abusive to co-workers, customers, suppliers or others is never
acceptable.

.5 We employ only ethical means of obtaining information about
  our competitors

Gathering information about competitors, when done properly, is
a legitimate business activity. It enhances our knowledge of the marketplace and
helps us understand and meet customer needs. However, competitive information
should not be obtained, directly or indirectly, by improper means. It is
improper to be involved in misappropriating trade secrets or other confidential
information, bribery, inducing someone to breach a nondisclosure agreement,
making improper requests of a competitor or customer or using deceit or
trickery. If we retain consultants to gather competitive information on our
behalf, the same rules apply.

.6 We do not hire employees or contractors in violation of
  agreements

Sometimes potential new hires or contractors have employment
agreements with their current or past employers that prohibit their working for
other companies (e.g., “non-compete” provisions). In some cases, the Company may
enter into an agreement with a supplier that prohibits the Company from
extending offers of employment to the supplier's employees (e.g.,
“non-solicitation” provisions). In other cases, confidentiality obligations to
their current or former employers may restrict the type of work they can do on
behalf of our Company.

Before extending an offer of employment or hiring a contractor
or consultant, you should undertake a reasonable investigation to make sure that
none of these barriers exist. If the individual is an employee of a competitor,
a more thorough investigation must be conducted. Similarly, if the individual is
an employee of a supplier and is working on our account, you need to determine
if there are any restrictions. If issues are identified, you should consult with
the Human Resources Department or any Officer of the Company.

.7 We do not use intellectual property assets of third parties
  improperly

When we use the intellectual property assets (e.g., copyrights,
trademarks, service marks, patents and trade secrets) of others, we obtain the
necessary authorization and observe all the obligations contained in the
agreements.

We follow all copyright laws. We do not reproduce, distribute
or alter copyrighted materials without the permission of the copyright owner or
its authorized agents, if necessary. Software used in connection with Company
business must be properly licensed and used only in accordance with that
license. Using unlicensed software could constitute copyright infringement.

.8 We are mindful of the impact of our operations and products
  on our people, our customers and the environment In the areas of environment,
  health and safety the Company:

	•	Complies with Environment,
        Health and Safety standards; 

	 	 
	•	Considers environmental
        criteria when evaluating projects, products, processes and purchases,
        including acquisitions and divestitures; 

	 	 
	•	Protects the environment by
        conserving resources, recycling and reusing materials; and 

	 	 
	•	Designs and manufactures
        products that are safe for people to use and meet or exceed all applicable
        government standards and regulations. 

If you have questions, please contact your supervisor.

.3 PROTECTING THE COMPANY’S ASSETS

.1 We safeguard the Company’s funds and property

We are all responsible for safeguarding and making proper and
efficient use of Company funds and property by following procedures to prevent
their loss, theft or unauthorized use. Company funds and property include
Company time; cash, checks and charge cards; land and buildings; records;
vehicles; equipment, including fax machines, copiers and telephones; computer
hardware, software, networks, e-mail and Internet access; scrap and obsolete
equipment; and all other funds and property.

Here are some ways to protect Company funds and
property:

	Code of Conduct Manual 	Page 6 of 15 	 

	•	Make sure expenditures
        and the use of Company assets are for legitimate business purposes and
        in accordance with Company policies; 

		  
	•	Keep your computer passwords
        secure; 

		  
	•	Keep accurate and complete
        records of funds spent; and 

		  
	•	Use Company charge
        or calling cards only for business purposes, and in accordance with Company
        policies. Personal use of a Company charge card that is not permitted
        under Company policies can be grounds for disciplinary action, up to and
        including dismissal. 

Actual or suspected loss, damage, misuse, theft, embezzlement
or destruction of Company funds or property should be reported immediately to
your supervisor or any Officer of the Company.

.2 We never enter into commitments on behalf of the Company
  without the proper authorization

The Company has adopted detailed guidelines that specify (based
on organization and level) which employees are authorized to commit the Company
to specific undertakings. Please consult the Company’s “Internal Controls and
Procedures” manual for a detailed description of what steps are to be taken and
who is authorized to approve purchases.

.3 We protect confidential information

In today’s highly competitive, global marketplace, protecting
the Company’s confidential and proprietary information and other intellectual
property can mean the difference between success and failure.

Confidential information is information or knowledge that the
Company has determined should not be disclosed outside of the Company,
because:

	•	Doing so could disadvantage
        the Company or its customers competitively or financially; 

	 	 
	•	The information could violate
        the privacy rights of employees, customers, suppliers, joint venture partners
        or the Company; or 

	 	 
	•	The information belongs to
        others and we have agreed to keep it private. 

Our customers, suppliers and business partners rely on us to
protect their confidential information and intellectual property from being
disclosed to anybody without their approval. When there is a legitimate business
need to disclose confidential information outside the Company a nondisclosure
agreement must be executed with the third party receiving the information and
the disclosure must be approved by a supervisor authorized to release the
information. Contact your supervisor if you have any questions. If you are
served with any legal process requesting information (or for any other purpose),
it must be forwarded to Corporate Headquarters so it can be referred to our
legal counsel. Do not respond to any legal process until you have done this and
have been advised as to the proper response.

Always store confidential information in a safe place and
follow security procedures for the computer systems you use. In addition, use
common sense to help prevent accidental disclosure of confidential information.
Remember that you can be overheard in public places such as airplanes, elevators
and restaurants. Also, don’t discuss Company confidential information with
family or friends; they may not understand its significance and may
inadvertently pass it to someone who shouldn’t have it. 

Technologies, such as cellular phones and e-mail, provide us
with new communications options. However, security vulnerabilities of these
technologies pose challenges for the Company. As a result, you should avoid
communicating Company confidential information over wireless phones in a manner
that could be understood by outsiders. Be particularly careful when sending
confidential information by e-mail. It is very easy to mistype an e-mail address
and send the information to an unintended recipient. Confidential information
includes information about:

	•	Research and development,
        such as inventions, patent applications (e.g., patents which have not
        been issued or have not been published) and art and sketches notebooks;
      

	 	 
	•	Business strategies, business
        results, unannounced products, marketing plans, pricing and financial
        data; 

	 	 
	•	Non-public information about
        products, including new products and ventures and designs; 

	 	 
	•	Confidential manufacturing
        processes or know-how; 

	 	 
	•	Employee records; and 

	 	 
	•	Confidential organizational
        information, including personnel information such as salaries, job assignments
        and performance appraisal results. 

.4 We protect Company intellectual property assets

Various laws and international treaties govern how intellectual
property rights are created, maintained and protected. In many instances, such
as patents, this requires filing of documentation with government authorities.
Intellectual property developed by 

	Code of Conduct Manual 	Page 7 of 15 	 

Company employees and related to the Company’s business is the
property of the Company. In addition to maintaining the confidentiality of such
intellectual property, you may not use the intellectual property for non-Company
purposes without the written consent of the CEO or President of the Company.

Your supervisor can provide you with more information about the
various forms of intellectual property and the steps that must be taken to help
the Company establish and protect its rights to its intellectual property, as
well as the Company policies for situations where third parties want to use the
Company’s intellectual property. If you need any additional information, we will
obtain it from Counsel.

Question:

Can I sell a product or service I develop on my own time?

Answer:

It depends on the product or service. Who’s Your Daddy, Inc.
owns any intellectual property created by you during the period of your
employment, including intellectual property you develop on your own time, when
the intellectual property is reasonably related to a Company business. You must
get the written consent of the CEO or President of the Company before you begin
marketing any product or service incorporating such intellectual property.

.5 We protect the goodwill associated with the Company name
  and trademark

We use Company trademarks and service marks according to
Company policies. In addition, we are careful to ensure that the Company name is
not used to endorse third party products and services without authorization. For
example, many of our suppliers like to identify the Company as a customer,
because of the considerable reputation associated with our Company name. If a
supplier requests permission to use the Company’s name in advertising or a news
release, you should contact the Marketing department so that a determination can
be made as to whether it is appropriate for the Company to consent and to obtain
the necessary approvals.

	Code of Conduct Manual 	Page 8 of 15 	 

.6 We use Company-provided Internet and e-mail access responsibly

Internet access is provided to Company employees primarily for
business use. Non-business use of these resources is prohibited without proper
authorization. If you are unsure whether your Internet usage is appropriate, you
should discuss this matter with your supervisor.

Use of these resources, whether in the office or at home, is
not private. The Company monitors individual use of network services, including
visits to specific Web sites and individual e-mails. Monitoring of individual
usage will extend to individuals using their personal computers to access the
Company network.

The Company’s computing and networking resources should never
be used to access or disseminate:

	•	Sexually explicit content;
      

	 	 
	•	Slanderous or libelous content;
      

	 	 
	•	Unsolicited or spam e-mails;
      

	 	 
	•	Threatening or harassing messages
        or chain letters; or 

	 	 
	•	Other content that could be
        construed as hostile or inconsistent with Company values. 

Anyone who uses Company resources to access Web sites
containing sexually explicit material or content that could be construed as
hostile or inconsistent with Company values are subject to discipline, up to and
including dismissal. Employees who question whether a particular site is
prohibited should check with their supervisor.

.4 CONFLICTS OF INTEREST

.1 We avoid all conflicts of interest with the Company and
  we do not use our relationship with the Company for personal gain 

You should not compete with the Company and should never let
  business dealings on behalf of the Company be influenced, or even appear to
  be influenced, by personal or family interests. For example:

	•	We do not influence,
        either directly or indirectly, the Company’s dealings with any supplier
        with whom you have a personal, familial or financial relationship; 

		  
	•	Employees do not work for,
        represent or favor, for personal reasons, a customer or supplier in its
        dealings with the Company; and 

		  
	•	We do not use the
        Company’s name, information, property, time or other resources to
        perform outside activities, such as a second job or to volunteer or perform
        community activities not specifically sponsored or approved by the Company.
      

If you become aware of a situation that may involve a conflict
of interest, you should discuss the matter with your supervisor.

.2 We do not compete with the Company

To avoid competing with the Company, do not enter into
unauthorized business relationships with competitors. This means, among other
things, that you must not own a competing business or assist any unauthorized
person outside the Company, including family or friends, in the planning,
design, manufacture, sale, purchase, installation or maintenance of products
that compete, or could compete with, the Company’s products or any work
performed by the Company.

Further, you may not take personally, a business opportunity in
the Company’s lines of business if you became aware of the opportunity through
your position at the Company or through the use of Company property or
information.

We do not accept inappropriate gifts

Gifts

Gifts are generally given to create goodwill and, in some parts
of the world, declining a gift may insult the giver. On the other hand,
accepting a gift may create a conflict of interest or the appearance of a
conflict of interest. This presents a dilemma for the recipient of a gift.
Generally, you can accept a gift offered in connection with your activities on
behalf of the Company if the gift is unsolicited, inexpensive (less than $100)
and does not influence your business decision. Otherwise, you should decline it
and explain the Company’s policy to the gift-giver. Never solicit gifts,
directly or indirectly, from customers or suppliers. Under no circumstances
should you (or a family member) accept, directly or indirectly, cash or other
payments, loans, bribes, kickbacks, special privileges, favors or services from
anyone.

In parts of the world where gift giving is common practice, and
not accepting a gift could reflect badly on the Company, it may be appropriate
to accept a gift of more than nominal value, as long as doing so wouldn't
violate any laws or in any way discredit the Company, and the gift is
unsolicited and not given to influence your judgment. If you receive such a
gift, it is important to notify the Chief Financial Officer, in writing, as soon
as possible so they can determine whether you may retain the gift or if it
should become Company property.

Entertainment

	Code of Conduct Manual 	Page 9 of 15 	 

You may accept occasional meals or other modest forms of
entertainment from customers or suppliers as a courtesy extended during the
normal course of business, provided the entertainment does not influence your
business decisions. If a customer or supplier proposes entertainment that is
more than modest or routine, you must consult your supervisor before accepting
the invitation.

.5 COMPLIANCE WITH LAWS

.1 The Company complies with all laws and regulations of the
  countries where we conduct business

Complying with the laws that are applicable to our products and
operations is a vital part of our business. Complying with laws helps us
maintain our reputation in the business community and with investors and helps
us avoid civil and criminal penalties. Our “Internal Controls Policies and
Procedures” manual gives a detailed description of our procedures to comply with
the major types of laws that are applicable to our business. The statements in
this section address specific compliance requirements that you must follow. If
you see or suspect a violation of law, you should report it promptly to
supervisor or any senior member of Company Management. You can make your report
anonymously, if you wish. The Company investigates all reports and will not take
any retaliatory action for a report made in good faith. If the Company
undertakes an investigation of possible illegal or unethical behavior, or
conduct inconsistent with this Code of Conduct, directors, officers and
employees must cooperate with those conducting the investigation.

.2 We do not engage in illegal, unethical or anti-competitive
  practices to promote Company sales

Many countries in which the Company does, or will do business,
have antitrust or competition laws designed to benefit customers by promoting
competition. In particular, these laws are intended to make certain that
customer choices in the marketplace are not encumbered by improper agreements or
other improper conduct that would affect price, restrict volumes produced or
reduce the variety of products or services otherwise available to customers.

You should keep in mind that the obligation to scrupulously
avoid even an appearance of impropriety applies in business settings, as well as
to communications with competitors in casual social settings (golf games, civic
events, etc.). There are no off-the-record discussions with competitors. In
addition, a supplier in one market may be a competitor in another. Conversations
that are wholly appropriate in the context of a supplier relationship may be
inappropriate when discussions shift to issues relating to areas of
competition.

Trade shows and trade association activities are an important
part of conducting business. However, because they provide an opportunity for
competitors to meet and discuss common issues, they are also a potential source
of anti-competitive agreements. In fact, many government prosecutions for
antitrust violations involve trade group related activities. As a result, it is
important that whenever you participate in trade show or trade association
activities you avoid even the appearance of engaging in improper discussions
with our competitors. Under no circumstances should you participate in any
discussion with competitors about pricing, price trends, profit margins, bids,
terms or conditions of sale, customers, production capacities, marketing or
product plans, business strategies or similar topics. If you find yourself
involved in such a discussion, object immediately. If the discussion persists,
excuse yourself and report the incident to an Officer of the Company.

.3 We do not use our inside knowledge of the Company’s
  business inappropriately

Inside information can take many forms, but always includes
information that is not available to the general public and that might influence
an investor's decision to buy, sell or hold securities in a company. There are
laws that prohibit the use of inside information when buying or selling publicly
traded securities, including Company stock. Inside information can include
information about financial results or projections; new contracts, products or
discoveries; major organizational changes; acquisition or divestiture plans; or
other business plans. Often, it involves information affecting another company
that you learn about as a Company employee, e.g., a supplier that wins or loses
a big order from our Company.

You must not buy, sell or trade our Company’s securities
without prior written permission. You also must not buy, sell or trade the
securities of other companies about which you have inside information until that
information becomes public. When you have inside information about our Company
or another company, you also may not share this information with anyone else
outside the Company, including family members or friends, or advise anyone about
trading in any securities based on this information. You also may not engage in
any transaction where you may profit from short-term speculative swings in the
value of Company securities such as “short sales” (selling borrowed securities
that the seller hopes can be purchased in the future at a lower price). Nor may
you trade “put” and “call” options (publicly available “rights” to sell or buy
securities within a certain number of months at a specified price) on Company
stock because trading these securities may create the appearance of impropriety.

Because inside information is extremely valuable, handle it
just as you would handle other Company proprietary information. Do not discuss
it with family, friends or anyone else. Do not talk about it in public places.
Do not discuss it in online forums (public or private), including message boards
and chat rooms. Do not fax it to unattended machines. Do not e-mail it without
taking appropriate security measures. Do not tell others at the Company unless
they must know for business reasons. These restrictions apply not only to the
inside information itself, but also to opinions you formulate based on inside
information.

If you have questions about insider information, please contact
your supervisor or any Officer of the Company.

	Code of Conduct Manual 	Page 10 of 15 	 

.4 We report financial information accurately and in a timely
  manner

The law requires that the Company’s accounting, financial and
other systems provide accurate and timely reporting of transactions involving
Company assets. Every accounting or financial record, as well as the underlying
support data, must thoroughly and accurately describe the transaction without
omission, concealment or falsification of information. In addition, the
information must be transferred to the appropriate recipient in a timely
fashion. Questions about requirements for financial reporting should be directed
to the Company’s Chief Financial Officer or any member of the Audit Committee.
If you believe that the Company’s accounting policies or any governmental
regulations applicable to our financial reporting are not being followed, you
should contact the CFO, CEO or President of the Company or any member of the
Audit Committee. And, you can do that anonymously. You can view the Company’s
“Accounting Complaints Policy” on our website, listed under “Corporate
Information”.

.5 The Company complies with applicable export/import rules
  and regulations

International trade laws control the movement of products,
services and technology (e.g., technical data) around the world. It is the
Company’s policy to comply with U.S.-sanctioned laws and regulations and all
applicable export and import laws in the countries where it does business. By
addressing trade compliance issues early in the business cycle, the Company
ensures its reputation as a reliable vendor, reduces costs and avoids possible
shipping delays, fines and penalties.

Exports

It is the Company’s policy to ensure that all export
transactions are authorized under applicable laws of the appropriate country or
countries. “Export transactions” include:

	•	Physical shipments of goods
        (including those carried by hand); 

		 
	•	Electronic transmissions of
        software or technology; and 

		 
	•	Disclosures of technology
        in another country (including disclosures to Company employees). 

In addition, the Company must obtain export licenses from the
appropriate government(s) for export transactions when required.

Imports

It is the Company’s policy to ensure that its products are
imported in accordance with the applicable laws of the importing country. Each
Company operation should be fully aware of the laws of the countries into which
it imports products, as well as any U.S. export/import restrictions applicable
to those countries. These laws typically require that imported goods be
accurately described, classified and valued, and that their country of origin be
declared. Each Company operation should be aware of the laws of the countries
into which it imports products, as well as any U.S. export/import restrictions
applicable to those countries.

.6 We speak publicly on behalf of the Company only when we
  have the authority to do so

As a leading licensing company, the Company’s opinion on a host
of issues is widely respected and is often solicited. Public comments made by
identified Company employees in a variety of contexts. such as trade shows, news
media interviews and even online chat rooms, message boards and newsgroups, may
be perceived by outsiders as representing “official Company positions”.
Similarly, fax or e-mail communications in which the Company’s name appears on
the cover sheet, in the letterhead, in a footer or in an employee's e-mail
address may be viewed by the recipient as expressing the Company’s position,
whether intended or not. As a result, you should:

	•	Not speak on behalf of the
        Company unless you are authorized to do so; 

		  
	•	Contact your supervisor
        in response to any media inquiry, so that the proper person may respond
        to it, and not respond to it yourself unless you are authorized to do
        so; 

		  
	•	Be sensitive to
        situations in which your identity as a Company employee is known and,
        as a result, you may be viewed as speaking on behalf of the Company. In
        those situations, you should make it very clear that any views you express
        are your own and that you do not speak on behalf of the Company; 

		  
	•	Never publicly disclose
        the Company’s or any third party's confidential information when
        participating in these external forums; and 

		  
	•	Obtain the required authorizations
        for all Press Releases. Please see our “Press Release Policy”
        which can be found on our website. 

.6 WORKPLACE PRACTICES

.1 We work to ensure a safe work environment

The Company is committed to making the work environment safe
and healthy for its employees and others and to comply with all applicable laws
and regulations relating to safety and health in the workplace. Employees are
informed about procedures that are in place to protect them from generally
recognized workplace hazards. Dangerous conditions should be reported
immediately so that 

	Code of Conduct Manual 	Page 11 of 15 	 

workplace accidents can be minimized. To help ensure a safe and
healthy work environment, the Company prohibits certain activities including,
but not limited to:

	•	Threatening or violent
        behavior toward others, including co-workers, customers and suppliers,
        or even the suggestion of such behavior; 

	 	 
	•	Possession of firearms, explosives
        or other weapons anywhere on Company property or while conducting Company
        business; and 

		 
	•	Willful destruction of Company
        property or the property of others. 

	Code of Conduct Manual 	Page 12 of 15 	 

We recognize and respect the diversity of our colleagues and
never engage in discriminatory activity

The Company is committed to providing a work environment that
nurtures each employee as an individual and as an important member of the
culturally diverse, worldwide Company team.

In keeping with this commitment, and our value of mutual
respect, the Company is committed to providing a work environment free from
discrimination based on race, color, religion, national origin, sex, age,
disability, sexual preference or orientation, marital status or any other
unlawful factor. This means that we comply with applicable civil rights and
employment laws at the local, state and national levels and do not discriminate
unlawfully in any aspect of employment, including recruiting, hiring,
compensation, promotion or termination. It also means that the Company does not
permit conduct that creates an intimidating or offensive work environment,
whether at the Company location or at Company sponsored activities. This conduct
includes, but is not limited to, derogatory comments or jokes relating to race,
sex, ethnicity or sexual preference; sexual advances or inappropriate physical
contact; or sexually oriented gestures, pictures, jokes or statements. If you
have any questions, refer to our Employee Handbook or contact Human Resources,
your supervisor or any Officer of the Company.

If you believe that you are the victim of discriminatory or
harassing conduct, or you have witnessed such conduct directed at a colleague,
talk to your supervisor. If that is not appropriate, contact Human Resources or
a senior member of Company Management. All complaints will be investigated
promptly and without reprisal to the person initiating the investigation. To the
extent possible, and consistent with the Company’s obligations under law, we
will maintain the confidentiality of anyone reporting a complaint.

Question

My friend just e-mailed me an off-color joke that has been
making the rounds on the Internet. May I forward it to select colleagues at the
Company?

Answer

No. In addition to misusing the Company’s assets, depending on
the content of the e-mail, forwarding it may violate the Company’s policy
against harassment in the workplace.

We encourage open communication and constructive disagreements
based on mutual respect

Open communication helps make our value of mutual respect come
alive. It means we give one another accurate and timely information about
business issues. We listen to each other, and to our customers and suppliers,
because we believe communication is as much about listening as it is about
talking. Differing opinions and expressions of concern are welcome. While we may
disagree with one another, we know healthy debate is important.

.2 We keep the communications channels open.

When communication takes the form of a concern or complaint, we
take that concern or complaint to a supervisor. If the complaint is about the
supervisor, or if the supervisor can't solve the problem, we take the matter to
a senior member of Company Management or other appropriate person without fear
of reprisal for making known, in good faith, the concern or complaint.

.3 Illegal drugs have no place at the Company

The Company is committed to a drug-free workplace. The misuse
of drugs, both legal and illegal, while on Company premises or during business
hours interferes with a safe, healthy and productive work environment and is
prohibited. Specifically, the Company prohibits the use, possession,
distribution or sale of illegal drugs on its premises, in its vehicles and while
conducting Company business. No employee may conduct Company business while
under the influence of drugs or alcohol. If you have any questions, refer to our
Employee Handbook or contact Human Resources, your supervisor or any Officer of
the Company.

.4 We respect the privacy of employee records

The Company recognizes that privacy is important to each of us.
The Company therefore maintains only those employee records required for
business, legal or contractual reasons, and limits access to, and knowledge of,
those records to people who need the information for legitimate business or
legal purposes. If you have access to personal information about co-workers,
take precautions to ensure it isn't misused or improperly disclosed. In
addition, observe all applicable laws regarding employee information, including
those regarding information gathering, requiring maintenance of records for a
specific time and at a specific location. If you have any questions, refer to
our Employee Handbook or contact Human Resources, your supervisor or any Officer
of the Company.

.5 We maintain complete and accurate records and retain records
  in accordance with the Company’s document retention guidelines 

Accurate and complete records are critical in meeting the Company’s
  financial, legal and management obligations, as well as in fulfilling our obligations
  to customers, suppliers, stockholders, employees, government agencies and others.
  The Company records include employee and payroll records, vouchers, bills, time
  reports, billing records, measurement, performance and production records and
  other essential data.

To protect Company records:

	•	Prepare records accurately and completely;
  

	Code of Conduct Manual 	Page 13 of 15 	 

	•	Sign only documents
        that are accurate and complete. If you are asked to sign a document you
        believe is inaccurate or incomplete, you should 1) make any modifications
        you feel are needed so that the document is accurate and complete and
        then sign the modified document or 2) provide an alternate signed document
        detailing what you believe is accurate and complete; 

		  
	•	Retain records, both hard
        copy and electronic, according to legal requirements and the Company’s
        records retention schedule; and 

		  
	•	Disclose records
        only as authorized by Company policy, or as directed by the Counsel. Questions
        about protecting or releasing Company records should be directed to a
        senior member of Company Management. 

.6 During work hours, we focus on the Company and work to
  best represent the Company

We are honest with our work time because others count on each
of us to do our share in making the consistent delivery of superior Company
products the hallmark of our business.

We also are constantly aware that during work hours we are
representatives of the Company and that others will judge our actions as a
reflection on Company as a whole.

.7 We are accountable for our commitments

Our co-workers, customers and others depend on us to take
responsibility for what we say and do. If we make commitments, we keep them. If
we are going to be absent from work or cannot meet a commitment, we promptly
tell our supervisor so commitments to customers and others can be met and/or
alternate arrangements can be made.

.7 INTERACTIONS WITH OUR COMMUNITIES

.1 The Company encourages employees to participate in community
  activities and contribute to the communities where we live and work 

Employees should ensure, however, that no conflicts of interest,
  either actual or potential, exist between their Company employment and their
  duties in public or civic affairs, whether elective or appointed, paid or voluntary.

All donations on behalf of the Company, whether in cash or in
kind, must be approved in advance in writing.

	Code of Conduct Manual 	Page 14 of 15 	 

.8 COMPANY INFORMATION

.1 Corporate Headquarters

  3131 Camino del Rio North, Suite
1650 
San Diego, CA 92108

Phone:           
(619) 284-4807

Fax:                 (619)
284-4344

.2 Company Policies 

  http://info.whosyourdaddyinc.com/companypolicies.htm 

  You can find links to many of our Company policies including:

Accounting complaints 
Approval matrices 
Policies and Procedures
manual

.3 Other Company Contacts 

  http://info.whosyourdaddyinc.com/companycontacts.htm

	Code of Conduct Manual 	Page 15 of 15

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