Document:

Fuhwa
                Bank

            	
              Loanee
                Customer No: 11589

            
	 	
              Business
                Director: _______ 
                Business Handler:  ________

            
	
              Supplemented
                Agreement

            	
              Accounting
                Director: ______ 
                Accounting Handler: ______

            

    

     

    1.
      The
      supplemented receipt (agreement)
      promiser
      (hereinafter
      the “promiser”has
      issued the receipt
      (agreement)
      [including
      the agreement and the all previous supplemented receipts
      (agreements),
      hereinafter the “former receipt
      (agreement)
      ”]
      and
      delivered it to your bank as the voucher on 5
      August 2005,
      and the
      agreed loan amount
      (agreement
      amount)
      is
      NTD/USD
      Thirty-one Million .

     

    2.
      The
      promiser agrees to abide by the terms of the former receipt
      (agreement)
      as
      well
      as alter the □loan amount
      (agreement
      amount)
      ,
□loan
      term, □reimbursement manner, □interest, □agreed condition of authorized
      transfer/withholding of the former receipt
      (agreement)
      from _________
      to [Mark
      V in the □ for the applicable item and X in the □ for the inapplicable
      item]:

     

    2.1
      Loan
      Amount
      (Agreement
      Amount)
      [Mark
      V
      in the □ for the applicable item and X in the □ for the inapplicable
      item]:

    □The
      loan
      amount
      (agreement
      amount)
      of
      the
      former receipt
      (agreement)
      is
      altered to NTD/USD________.

     

    2.2
      Loan
      Term[Mark V in the □ for the applicable item and X in the □ for the inapplicable
      item]:

    □The
      loan
      expiry day is extended to  
      (Note:
      the
      former loan term is from ________
      to).

     

    2.3
      Reimbursement Manner [Mark V in the □ for the applicable item and X in the □ for
      the inapplicable item]:

    □1.
      The
      interest is paid on _______
      of each
      month, and the residual principal will be reimbursed upon the expiry
      day.

    □2.
      The
      grace period is from _____
      to
      _____.
      The
      interest is paid on _______
      of each
      month, the principal and interest is reimbursed according to the annuity
      method averagely per
      month
      upon the expiry of grace period and the residual principal will be reimbursed
      upon the expiry day.

    □3.
      During the extension period, the interest is paid per month from
      ______,
      and the
      loanee should reimburse the principal of loan one-off or by stages before the
      expiry of loan term.

    □4.
      During the extension period, the interest is paid per month from
      ______,
      and the
      principal of loan should be reimbursed by _____
      stages
      with _____
      months
      for each stage.

    □5.
      During the extension period, the monthly payment should be calculated according
      to the annuity method with one month for each stage, and the principal and
      interest should be reimbursed averagely per month.

    □6.
      The
      interest is paid on _______
      of each
      month, the principal of NTD _________
      is paid
      per month, and the residual principal will be reimbursed upon the expiry
      day.

    
      
        
        

      

      
        1

        
          

        

      

      
        
        

      

    

    □7.
      The
      grace period is from ______
      to
      ______.
      The
      interest is paid on _________
      of each
      month, the principal of NTD _______
      is paid
      per month, the principal and interest is reimbursed according to the annuity
      method averagely per
      month
      upon the expiry of grace period and the residual principal will be reimbursed
      upon the expiry day.

    □8.
      Others.

     

    2.4
      Interest [Mark V in the □ for the applicable item and X in the □ for the
      inapplicable item]:

    □1.
      The
      interest is calculated based on an annual rate of _____%
      and
      paid per month; the interest rate is fixed and won’t change any
      more.

    □2.
      The
      interest is calculated based on your published benchmark interest rate with
      an
      additional annual rate of _____%
      and
      paid per month. The interest will be calculated based on the new interest rate
      adding the above-mentioned additional interest rate ever since the adjustment
      day when your bank adjusts the benchmark interest rate later.

    □3.
      The
      interest is calculated based on your published benchmark interest rate with
      an
      additional annual rate of ______%,
      and
      the monthly payment is calculated according to the annuity method and paid
      per
      month. The interest will be calculated based on the new interest rate adding
      the
      above-mentioned additional interest rate ever since the adjustment day when
      your
      bank adjusts the benchmark interest rate later.

    □4.
      The
      interest is calculated based on your published fixed deposit interest rate
      index
      with an additional annual rate of _____%
      and
      paid per month. The interest will be calculated based on the new interest rate
      adding the above-mentioned additional interest rate ever since the adjustment
      day when your bank adjusts the fixed deposit interest rate index
      later.

    □5.
      The
      interest is calculated based on your published fixed deposit interest rate
      index
      with an additional annual rate of _____%,
      and
      the monthly payment is calculated according to the annuity method and paid
      per
      month. The interest will be calculated based on the new interest rate adding
      the
      above-mentioned additional interest rate ever since the adjustment day when
      your
      bank adjusts the fixed deposit interest rate index later.

    □6.
      The
      outstanding interest should be kept in account temporarily, and the interest
      in
      account should be amortized averagely in ______
      stages
      from ___________.

    □7.
      The
      outstanding interest should be kept account temporarily, and the interest in
      account should be paid off before ___________.

    □8.
      The
      interest is calculated based on an annual rate of _____%
      from
      _________,
      in
      which the annual rate of _____%
      will be
      levied per month, and the other annual rate of ____%
      will be
      kept account temporarily, and the interest in account should be paid off one-off
      before ______.

    
      
        
        

      

      
        2

        
          

        

      

      
        
        

      

    

    □9.
      Overdraft Interest

    The
      overdraft interest is calculated based on your published □benchmark interest
      rate/□fixed deposit interest rate index with an additional annual rate of
      ____%
      (the
      current annual rate is ___%)
      according
      to the highest overdraft balance of each day from ____________
      to
      _______.
      The
      interest will be calculated based on the new interest rate adding the
      above-mentioned additional interest rate ever since the adjustment day when
      your
      bank adjusts the benchmark interest rate/fixed deposit interest rate index
      later. The interest will be settled on  
      of each
      month and merged into the former principal; the promiser
      should
      pay off the excessive amount immediately if the sum of principal and interest
      exceeds the loan limit, and your bank is entitled to deduct or countervail
      the
      excessive amount in the deposit or other fund of promiser.
      If the promiser does not repay the overdraft on time and/or does not
pay
      off
      the excessive amount immediately if the sum of principal and interest exceeds
      the loan limit, the promiser agrees to calculate the interest according to
      the
      former interest rate as well as pay the penalty equal to 10% of the former
      overdraft interest if the overdue period is within 6 months and 20% of the
      former overdraft interest if the overdue period exceeds 6 months.

    □10.
      Foreign Currency Advance [Mark V in the □ for the applicable item and X in the □
for the inapplicable item]:

    □10.1
      For
      the
      USD advance, the value date is the advance date of your bank, and the interest
      will be calculated fixedly based on the average USD □SIBOR/□LIBOR rate with a
      term of _____
      months
      of Reuters in the value date adding the additional annual rate of
      ______%
      and
      then divided by _____.

    □10.2
      For
      the JPY advance, the value date is the advance date of your bank, and the
      interest will be calculated fixedly based on the highest/average JPY
□SIBOR/□LIBOR rate with a term of _____ months
      of
      Reuters in the value date adding the additional annual rate of _____%
      and
      then divided by _____.

    □10.3
      For
      the [□EUR □GBP □CAD □Other Currency:_____
      ]
      advance, the value date is the advance date of your bank, and the interest
      will
      be calculated fixedly based on the average LIBOR rate of the currency with
      a
      term of ____
      months
      of Reuters in the value date adding the additional annual rate of
      _____%
      and
      then divided by _____.

    □10.4
      The
      value date of the foreign currency advance is the advance date of your bank,
      the
      interest will be calculated fixedly based on the loan rate of that currency
      published by your bank in the value date adding/decreasing a fixed additional
      rate. The above-mentioned adding/decreasing fixed additional rate is agreed
      as
      follows: the
      interest is paid according to the manner marked V in the left □, while that
      marked X in the left □ is inapplicable.

    □A.
      USD
      advance: adding/decreasing the annual rate of _____%.

    □B.
      JPY
advance:
      adding/decreasing the annual rate of ______%.

    
      
        
        

      

      
        3

        
          

        

      

      
        
        

      

    

    □C.
      EUR
      advance:
      adding/decreasing the annual rate of ____%.

    □D.
      GBP
      advance:
      adding/decreasing the annual rate of ____%.

    □E.
      CAD
      advance:
      adding/decreasing the annual rate of ____%.

    □F.
      Other
      currency
      advance
      (____________):
      adding/decreasing the annual rate of _____%.

    □G.
      The
      foreign currency
      advance
      other than the first three currencies and the currencies marked in item F:
      adding/decreasing the annual rate of _____%.

    □10.5
      If
      the promiser of supplemented agreement applies to transfer the
      above-mentioned
      advance
      to the loan of other currency according to the agreement, the interest will
      be
      calculated based on the above-mentioned marked method of each currency on the
      transfer day.

    □10.6
      If
      the foreign currency advance is transferred to the NTD loan under the
      application of promiser:

    □A.
      The
      interest
      will be
      calculated based on your published □benchmark
      interest rate/ □fixed
      deposit interest rate index with an additional annual rate of ____%
      and
      paid per month. The interest will be calculated based on the new interest rate
      adding the above-mentioned additional interest rate ever since the adjustment
      day when your bank adjusts the benchmark interest rate/ fixed deposit interest
      rate index later.

    □B.
      The
      interest will
      be
      calculated fixedly based on referring interest rate with an additional annual
      rate of ____%.
      The
      referring interest rate is the average interest rate for the issuance of
      securities with an term of _____
      days in
      Taiwan primary market displayed on page 51328 of the screen of Moneyline
      Telerate at about 11 am of the business day before each value date.

    ※
      If
      the
      interest is calculated based on your basic loan rate, fixed deposit interest
      rate index or benchmark interest rate adding/decreasing the annual rate
      floatingly, and your basic loan rate, fixed deposit interest rate index or
      benchmark interest rate is adjusted (either
      rising or decreasing) before
      the loan is paid off, the interest will be calculated based on the adjusted
      basic loan rate, fixed deposit interest rate index or benchmark interest rate
      adding/decreasing the annual rate floatingly. The promiser also agrees to be
      bound after the bank publishes the content in its operating
      locations.

     

    2.5
      Authorized Transfer/Withholding Agreement [Mark V in the □ for the applicable
      item and X in the □ for the inapplicable item]:

    □The
      loanee should pay the derived interest, penalty, expense, principal payable,
      insurance premium of guaranty, the inquiry expense of Clearing House and Joint
      Credit Information Center, and authorize your bank to transfer and withhold
      from
      the deposit account number
      issued
      in ______
      branch
      of your bank; this agreement is the certificate of authorization.

    2.6
      Others: The guarantors are altered to Bai
      Song-Yi and Yang Ming-Tan.

    3.
      If the
      promiser does not pay the principal or interest (including
      the outstanding interest and the interest in the amortization
      period),
      he will
      lose the right of amortization and be regarded to pay off all the amount upon
      the expiry day, and the deferred interest should be paid according to the
      current and future regulations of your bank. For the deferred principal and
      interest, the penalty (equal
      to
      10% of the principal and interest if the overdue period is within 6 months
      and
      20% of the principal and interest if the overdue period exceeds 6
      months.)will
      be
      calculated from the expiry day of principal and payment day of interest. Your
      bank is entitled to claim all the principal and interest, penalties and lawsuit
      expense based on the original loan agreement, this supplemented agreement or
      the
      content having obtained the implementation right.

     

    
      
        
        

      

      
        4

        
          

        

      

      
        
        

      

    

     

    4.
      The
      promiser agrees to pay NTD ______
      one-off
      as the □credit condition alteration operating fee/ □account management fee/
□credit limit setting fee to your bank when signing this supplemented agreement.
      The promiser hereby authorizes your bank to transfer and withhold in the deposit
      account stated in article 2.5 of the □original receipt (agreement)
      /
□this
      supplemented agreement, and this agreement is the certificate of
      authorization.

     

    5. This
      supplemented receipt
      (agreement)
      should
      be
      regarded a part of the original receipt (agreement),
      and its
      effectiveness is the same with the original receipt (agreement);
      the
      joint guarantor will undertake the joint guarantee liability.

     

    Best
      Regards!

     

    Fuhwa
      Commercial Bank Co., Ltd

    (The
      promiser and joint guarantor of the supplemented receipt (agreement)
      has
      perused the contents of all above-mentioned articles, and they hereby promises
      and stamp the seal.)

     

    The
      Promiser of Supplemented Receipt (Agreement):
      Kid
      Castle Internet Technologies Ltd

    
       

      
        	ID Card Unique Number: 70676630 Sung-Yi,
                Bai (sealed)	(Signature and
                Seal)

      

    

    Address:
      1F.,
      No.148, Jianguo Rd., Xindian City, Taipei County 231, Taiwan
      (R.O.C.) 

    
       

      
        	The Joint Guarantor:
                Sung-Yi,
                Bai 	(Signature and
                Seal)

      

    

     

    Address:
      No.1-3,
      80
      Lane ,Kwan-yin alley, Baisha Village, Huatan
      Township, Changhua County

    ID
      Card
      Unique Number: N120214084

    
       

      
        	The Joint Guarantor:
                Ming-Tan, Yang 	(Signature and
                Seal)

      

    

     

    Address:
      No.377,
      Hebian N. St., Sanchong City, Taipei County 241, Taiwan (R.O.C.)

    ID
      Card
      Unique Number: F120715848

    
      
         

        
          	The Joint Guarantor:
                  	(Signature and
                  Seal)

        

      

    

    
      
        
        

      

      
        5

        
          

        

      

      
        
        

      

    

    Address:

    ID
      Card
      Unique Number:

     

    
      	
              Checker

            	
              Check
                Date

            	
              Check
                Address

            
	
              Sealed
                

            	
              29
                December 2006

            	
              8F.,
                No.98, Minquan Rd., Xindian City, Taipei County 231, Taiwan
                (R.O.C.)

            
	
              Checker

            	
              Check
                Date

            	
              Check
                Address

            
	
              Sealed

            	
              29
                December 2006

            	
              8F.,
                No.98, Minquan Rd., Xindian City, Taipei County 231, Taiwan
                (R.O.C.)

            
	
              Checker

            	
              Check
                Date

            	
              Check
                Address

            
	
              Sealed

            	
              29
                December 2006

            	
              8F.,
                No.98, Minquan Rd., Xindian City, Taipei County 231, Taiwan
                (R.O.C.)

            
	
              Checker

            	
              Check
                Date

            	
              Check
                Address

            

    

     

    29
      December 2006

     

    [Supplemented
      Agreement (General)Version
      95.08.14]

    
      
        
        

      

      
        6

        
          

        

      

      
        
        

      

    

    

    
      	
              Fuhwa
                Bank

            	
              Loanee
                Customer No: 11589

            
	 	
              Business
                Director: _______ 
                Business Handler:  ________

            
	
              Supplemented
                Agreement

            	
              Accounting
                Director: ______ 
                Accounting Handler: ______

            

    

     

     

    
1.
      The
      supplemented receipt (agreement)
      promiser
      (hereinafter
      the “promiser”) has
      issued the receipt (agreement)
      [including
      the agreement and the all previous supplemented receipts (agreements),
      hereinafter the “former receipt (agreement)”]
      and
      delivered it to your bank as the voucher on 5
      August 2005,
      and the
      agreed loan amount (agreement
      amount) is
      NTD/USD
      Seven
      Million .

     

    2.
      The
      promiser agrees to abide by the terms of the former receipt (aggrement)
      as
      well
      as alter the □loan amount (agreement
      amount),
□loan
      term, □reimbursement manner, □interest, □agreed condition of authorized
      transfer/withholding of the former receipt
      (aggrement) from ______
      to [Mark
      V in the □ for the applicable item and X in the □ for the inapplicable
      item]:

     

    2.1
      Loan
      Amount (Agreement
      Amount) [Mark
      V
      in the □ for the applicable item and X in the □ for the inapplicable
      item]:

    □The
      loan
      amount (agreement
      amount) of
      the
      former receipt
      (aggrement) is
      altered to NTD/USD______.

     

    2.2
      Loan
      Term[Mark V in the □ for the applicable item and X in the □ for the inapplicable
      item]:

    □The
      loan
      expiry day is extended to ___________ (Note:
      the
      former loan term is from _____
      to
      ___________).

     

    2.3
      Reimbursement Manner [Mark V in the □ for the applicable item and X in the □ for
      the inapplicable item]:

    □1.
      The
      interest is paid on _____
      of each
      month, and the residual principal will be reimbursed upon the expiry
      day.

    □2.
      The
      grace period is from _____________
      to
      _____________.
      The
      interest is paid on __________
      of each
      month, the principal and interest is reimbursed according to the annuity
      method averagely per
      month
      upon the expiry of grace period and the residual principal will be reimbursed
      upon the expiry day.

    □3.
      During the extension period, the interest is paid per month from
      ________,
      and the
      loanee should reimburse the principal of loan one-off or by stages before the
      expiry of loan term.

    □4.
      During the extension period, the interest is paid per month from
      ________,
      and the
      principal of loan should be reimbursed by _____
      stages
      with _______
      months
      for each stage.

    □5.
      During the extension period, the monthly payment should be calculated according
      to the annuity method with one month for each stage, and the principal and
      interest should be reimbursed averagely per month.

    □6.
      The
      interest is paid on _________
      of each
      month, the principal of NTD ________
      is paid
      per month, and the residual principal will be reimbursed upon the expiry
      day.

    
      
        
        

      

      
        7

        
          

        

      

      
        
        

      

    

    □7.
      The
      grace period is from __________
      to
      __________.
      The
      interest is paid on ______ of
      each
      month, the principal of NTD _________
      is paid
      per month, the principal and interest is reimbursed according to the annuity
      method averagely per
      month
      upon the expiry of grace period and the residual principal will be reimbursed
      upon the expiry day.

    □8.
      Others.

     

    2.4
      Interest[Mark V in the □ for the applicable item and X in the □ for the
      inapplicable item]:

    □1.
      The
      interest is calculated based on an annual rate of _______%
      and
      paid per month; the interest rate is fixed and won’t change any
      more.

    □2.
      The
      interest is calculated based on your published benchmark interest rate with
      an
      additional annual rate of _______%
      and
      paid per month. The interest will be calculated based on the new interest rate
      adding the above-mentioned additional interest rate ever since the adjustment
      day when your bank adjusts the benchmark interest rate later.

    □3.
      The
      interest is calculated based on your published benchmark interest rate with
      an
      additional annual rate of ______%,
      and
      the monthly payment is calculated according to the annuity method and paid
      per
      month. The interest will be calculated based on the new interest rate adding
      the
      above-mentioned additional interest rate ever since the adjustment day when
      your
      bank adjusts the benchmark interest rate later.

    □4.
      The
      interest is calculated based on your published fixed deposit interest rate
      index
      with an additional annual rate of ______%
      and
      paid per month. The interest will be calculated based on the new interest rate
      adding the above-mentioned additional interest rate ever since the adjustment
      day when your bank adjusts the fixed deposit interest rate index
      later.

    □5.
      The
      interest is calculated based on your published fixed deposit interest rate
      index
      with an additional annual rate of ______%,
      and
      the monthly payment is calculated according to the annuity method and paid
      per
      month. The interest will be calculated based on the new interest rate adding
      the
      above-mentioned additional interest rate ever since the adjustment day when
      your
      bank adjusts the fixed deposit interest rate index later.

    □6.
      The
      outstanding interest should be kept in account temporarily, and the interest
      in
      account should be amortized averagely in ____________
      stages
      from _________________.

    □7.
      The
      outstanding interest should be kept account temporarily, and the interest in
      account should be paid off before _______________.

    □8.
      The
      interest is calculated based on an annual rate of ______%
      from
      _____________,
      in
      which the annual rate of ______%
      will be
      levied per month, and the other annual rate of _____%
      will be
      kept account temporarily, and the interest in account should be paid off one-off
      before ________________.

    
      
        
        

      

      
        8

        
          

        

      

      
        
        

      

    

    □9.
      Overdraft Interest

    The
      overdraft interest is calculated based on your published □benchmark interest
      rate/□fixed deposit interest rate index with an additional annual rate of
      ______%
      (the
      current annual rate is ______%)according
      to the highest overdraft balance of each day from __________
      to __________.
      The
      interest will be calculated based on the new interest rate adding the
      above-mentioned additional interest rate ever since the adjustment day when
      your
      bank adjusts the benchmark interest rate/fixed deposit interest rate index
      later. The interest will be settled on _______
      of each
      month and merged into the former principal; the promiser
      should
      pay off the excessive amount immediately if the sum of principal and interest
      exceeds the loan limit, and your bank is entitled to deduct or countervail
      the
      excessive amount in the deposit or other fund of promiser.
      If the promiser does not repay the overdraft on time and/or does not
pay
      off
      the excessive amount immediately if the sum of principal and interest exceeds
      the loan limit, the promiser agrees to calculate the interest according to
      the
      former interest rate as well as pay the penalty equal to 10% of the former
      overdraft interest if the overdue period is within 6 months and 20% of the
      former overdraft interest if the overdue period exceeds 6 months.

    □10.
      Foreign Currency Advance [Mark V in the □ for the applicable item and X in the □
for the inapplicable item]:

    □10.1
      For
      the
      USD advance, the value date is the advance date of your bank, and the interest
      will be calculated fixedly based on the average USD □SIBOR/□LIBOR rate with a
      term of ______
      months
      of Reuters in the value date adding the additional annual rate of
      _____%
      and
      then divided by ________.

    □10.2
      For
      the JPY advance, the value date is the advance date of your bank, and the
      interest will be calculated fixedly based on the highest/average JPY
□SIBOR/□LIBOR rate with a term of ______
      months
      of Reuters in the value date adding the additional annual rate of  %
      and
      then divided by ____________.

    □10.3
      For
      the [□EUR □GBP □CAD □Other Currency:_______
      ]advance, the value date is the advance date of your bank, and the interest
      will
      be calculated fixedly based on the average LIBOR rate of the currency with
      a
      term of _____
      months
      of Reuters in the value date adding the additional annual rate of
      _____%
      and
      then divided by ___________.

    □10.4
      The
      value date of the foreign currency advance is the advance date of your bank,
      the
      interest will be calculated fixedly based on the loan rate of that currency
      published by your bank in the value date adding/decreasing a fixed additional
      rate. The above-mentioned adding/decreasing fixed additional rate is agreed
      as
      follows: the
      interest is paid according to the manner marked V in the left □, while that
      marked X in the left □ is inapplicable.

    □A.
      USD
      advance: adding/decreasing the annual rate of _____%.

    □B.
      JPY
advance:
      adding/decreasing the annual rate of _____%.

    
      
        
        

      

      
        9

        
          

        

      

      
        
        

      

    

    □C.
      EUR
      advance:
      adding/decreasing the annual rate of ______%.

    □D.
      GBP
      advance:
      adding/decreasing the annual rate of ______%.

    □E.
      CAD
      advance:
      adding/decreasing the annual rate of ______%.

    □F.
      Other
      currency
      advance
      (____________):
      adding/decreasing the annual rate of ______%.

    □G.
      The
      foreign currency
      advance
      other than the first three currencies and the currencies marked in item F:
      adding/decreasing the annual rate of _____%.

    □10.5
      If
      the promiser of supplemented agreement applies to transfer the
      above-mentioned
      advance
      to the loan of other currency according to the agreement, the interest will
      be
      calculated based on the above-mentioned marked method of each currency on the
      transfer day.

    □10.6
      If
      the foreign currency advance is transferred to the NTD loan under the
      application of promiser:

    □A.
      The
      interest
      will be
      calculated based on your published □benchmark
      interest rate/ □fixed
      deposit interest rate index with an additional annual rate of ______%
      and
      paid per month. The interest will be calculated based on the new interest rate
      adding the above-mentioned additional interest rate ever since the adjustment
      day when your bank adjusts the benchmark interest rate/ fixed deposit interest
      rate index later.

    □B.
      The
      interest will
      be
      calculated fixedly based on referring interest rate with an additional annual
      rate of _____%.
      The
      referring interest rate is the average interest rate for the issuance of
      securities with an term of _____
      days in
      Taiwan primary market displayed on page 51328 of the screen of Moneyline
      Telerate at about 11 am of the business day before each value date.

    ※
      If
      the
      interest is calculated based on your basic loan rate, fixed deposit interest
      rate index or benchmark interest rate adding/decreasing the annual rate
      floatingly, and your basic loan rate, fixed deposit interest rate index or
      benchmark interest rate is adjusted (either
      rising or decreasing) before
      the loan is paid off, the interest will be calculated based on the adjusted
      basic loan rate, fixed deposit interest rate index or benchmark interest rate
      adding/decreasing the annual rate floatingly. The promiser also agrees to be
      bound after the bank publishes the content in its operating
      locations.

     

    2.5
      Authorized Transfer/Withholding Agreement [Mark V in the □ for the applicable
      item and X in the □ for the inapplicable item]:

    □The
      loanee should pay the derived interest, penalty, expense, principal payable,
      insurance premium of guaranty, the inquiry expense of Clearing House and Joint
      Credit Information Center, and authorize your bank to transfer and withhold
      from
      the deposit account number 
      issued
      in  
      branch
      of your bank; this agreement is the certificate of authorization.

     

    2.6
      Others: The guarantors are altered to Bai
      Song-Yi and Yang Ming-Tan.

     

    3.
      If the
      promiser does not pay the principal or interest (including
      the outstanding interest and the interest in the amortization
      period),
      he will
      lose the right of amortization and be regarded to pay off all the amount upon
      the expiry day, and the deferred interest should be paid according to the
      current and future regulations of your bank. For the deferred principal and
      interest, the penalty (equal
      to
      10% of the principal and interest if the overdue period is within 6 months
      and
      20% of the principal and interest if the overdue period exceeds 6
      months.)will
      be
      calculated from the expiry day of principal and payment day of interest. Your
      bank is entitled to claim all the principal and interest, penalties and lawsuit
      expense based on the original loan agreement, this supplemented agreement or
      the
      content having obtained the implementation right.

    
      
        
        

      

      
        10

        
          

        

      

      
        
        

      

    

    4.
      The
      promiser agrees to pay NTD_____
      one-off
      as the □credit condition alteration operating fee/ □account management fee/
□credit limit setting fee to your bank when signing this supplemented agreement.
      The promiser hereby authorizes your bank to transfer and withhold in the deposit
      account stated in article 2.5 of the □original receipt (agreement)
      /
□this
      supplemented agreement, and this agreement is the certificate of
      authorization.

     

    5. This
      supplemented receipt
      (agreement)should
      be
      regarded a part of the original receipt (agreement),
      and its
      effectiveness is the same with the original receipt (agreement);
      the
      joint guarantor will undertake the joint guarantee liability.

     

    Best
      Regards!

     

    Fuhwa
      Commercial Bank Co., Ltd

    (The
      promiser and joint guarantor of the supplemented receipt (agreement)
      has
      perused the contents of all above-mentioned articles, and they hereby promises
      and stamp the seal.)

     

    The
      Promiser of Supplemented Receipt (Agreement):
      Kid
      Castle Internet Technologies Ltd

     

    
      
        	ID Card Unique Number: 70676630 Sung-Yi,
                Bai(sealed) 	(Signature
                and Seal)

      

    

    Address:
      1F.,
      No.148, Jianguo Rd., Xindian City, Taipei County 231, Taiwan
      (R.O.C.) 

    
       

      
        
          	The Joint Guarantor:
                  Sung-Yi,
                  Bai (Signature
                  and Seal)	(Signature
                  and Seal)

        

      

    

     

    Address:
      No.1-3,
      80
      Lane ,Kwan-yin alley, Baisha Village, Huatan
      Township, Changhua County

    ID
      Card
      Unique Number: N120214084

    
       

      
        
          	The Joint Guarantor:
                  Ming-Tan, Yang 	(Signature
                  and Seal)

        

      

    

     

    Address:
      No.377,
      Hebian N. St., Sanchong City, Taipei County 241, Taiwan (R.O.C.)

    ID
      Card
      Unique Number: F120715848

    
       

      
        
          	The Joint Guarantor:	(Signature
                  and Seal)

        

      

    

    
      
        
        

      

      
        11

        
          

        

      

      
        
        

      

    

    Address:

    ID
      Card
      Unique Number:

     

    
      	
              Checker

            	
              Check
                Date

            	
              Check
                Address

            
	
              Sealed
                

            	
              29
                December 2006

            	
              8F.,
                No.98, Minquan Rd., Xindian City, Taipei County 231, Taiwan
                (R.O.C.)

            
	
              Checker

            	
              Check
                Date

            	
              Check
                Address

            
	
              Sealed

            	
              29
                December 2006

            	
              8F.,
                No.98, Minquan Rd., Xindian City, Taipei County 231, Taiwan
                (R.O.C.)

            
	
              Checker

            	
              Check
                Date

            	
              Check
                Address

            
	
              Sealed

            	
              29
                December 2006

            	
              8F.,
                No.98, Minquan Rd., Xindian City, Taipei County 231, Taiwan
                (R.O.C.)

            
	
              Checker

            	
              Check
                Date

            	
              Check
                Address

            
	 	 	 

    

     

    29
      December 2006

     

    [Supplemented
      Agreement (General)Version
      95.08.14]

    
      
        
        

      

      
        12

        
          

        

      

      
        
        

      

    

    

    
      	
              Fuhwa
                Bank

            	
              Loanee
                Customer No: 11589

            
	 	
              Business
                Director: _______ 
                Business Handler:  ________

            
	
              Supplemented
                Agreement

            	
              Accounting
                Director: ______ 
                Accounting Handler: ______

            

    

     

     

    1.
      The
      supplemented receipt (agreement)
      promiser
      (hereinafter
      the “promiser”) has
      issued the receipt (agreement)
      [including
      the agreement and the all previous supplemented receipts (agreements),
      hereinafter the “former receipt (agreement)”]
      and
      delivered it to your bank as the voucher on 5
      August 2005,
      and the
      agreed loan amount (agreement
      amount)is
      NTD/USD
      Ten
      Million .

     

    2.
      The
      promiser agrees to abide by the terms of the former receipt (agreement)as
      well
      as alter the □loan amount (agreement
      amount),
□loan
      term, □reimbursement manner, □interest, □agreed condition of authorized
      transfer/withholding of the former receipt (agreement)from _______
      to [Mark
      V in the □ for the applicable item and X in the □ for the inapplicable
      item]:

     

    2.1
      Loan
      Amount (Agreement
      Amount) [Mark
      V
      in the □ for the applicable item and X in the □ for the inapplicable
      item]:

    □The
      loan
      amount (agreement
      amount)of
      the
      former receipt (agreement)is
      altered to NTD/USD____________.

     

    2.2
      Loan
      Term[Mark V in the □ for the applicable item and X in the □ for the inapplicable
      item]:

    □The
      loan
      expiry day is extended to _______ (Note:
      the
      former loan term is from ________
      to
      ____________).

     

    2.3
      Reimbursement Manner[Mark V in the □ for the applicable item and X in the □ for
      the inapplicable item]:

    □1.
      The
      interest is paid on _______
      of each
      month, and the residual principal will be reimbursed upon the expiry
      day.

    □2.
      The
      grace period is from ____________
      to
      ____________.
      The
      interest is paid on ____________
      of each
      month, the principal and interest is reimbursed according to the annuity
      method averagely per
      month
      upon the expiry of grace period and the residual principal will be reimbursed
      upon the expiry day.

    □3.
      During the extension period, the interest is paid per month from
      _____________,
      and the
      loanee should reimburse the principal of loan one-off or by stages before the
      expiry of loan term.

    □4.
      During the extension period, the interest is paid per month from
      ____________,
      and the
      principal of loan should be reimbursed by ___________ stages
      with __________
      months
      for each stage.

    □5.
      During the extension period, the monthly payment should be calculated according
      to the annuity method with one month for each stage, and the principal and
      interest should be reimbursed averagely per month.

    □6.
      The
      interest is paid on ____________
      of each
      month, the principal of NTD ____________
      is paid
      per month, and the residual principal will be reimbursed upon the expiry
      day.

    
      
        
        

      

      
        13

        
          

        

      

      
        
        

      

    

    □7.
      The
      grace period is from _______
      to
      _________.
      The
      interest is paid on __________
      of each
      month, the principal of NTD ____________
      is paid
      per month, the principal and interest is reimbursed according to the annuity
      method averagely per
      month
      upon the expiry of grace period and the residual principal will be reimbursed
      upon the expiry day.

    □8.
      Others.

     

    2.4
      Interest[Mark V in the □ for the applicable item and X in the □ for the
      inapplicable item]:

    □1.
      The
      interest is calculated based on an annual rate of _____%
      and
      paid per month; the interest rate is fixed and won’t change any
      more.

    □2.
      The
      interest is calculated based on your published benchmark interest rate with
      an
      additional annual rate of _____%
      and
      paid per month. The interest will be calculated based on the new interest rate
      adding the above-mentioned additional interest rate ever since the adjustment
      day when your bank adjusts the benchmark interest rate later.

    □3.
      The
      interest is calculated based on your published benchmark interest rate with
      an
      additional annual rate of ______%,
      and
      the monthly payment is calculated according to the annuity method and paid
      per
      month. The interest will be calculated based on the new interest rate adding
      the
      above-mentioned additional interest rate ever since the adjustment day when
      your
      bank adjusts the benchmark interest rate later.

    □4.
      The
      interest is calculated based on your published fixed deposit interest rate
      index
      with an additional annual rate of _____%
      and
      paid per month. The interest will be calculated based on the new interest rate
      adding the above-mentioned additional interest rate ever since the adjustment
      day when your bank adjusts the fixed deposit interest rate index
      later.

    □5.
      The
      interest is calculated based on your published fixed deposit interest rate
      index
      with an additional annual rate of ______%,
      and
      the monthly payment is calculated according to the annuity method and paid
      per
      month. The interest will be calculated based on the new interest rate adding
      the
      above-mentioned additional interest rate ever since the adjustment day when
      your
      bank adjusts the fixed deposit interest rate index later.

    □6.
      The
      outstanding interest should be kept in account temporarily, and the interest
      in
      account should be amortized averagely in ____________
      stages
      from ________________.

    □7.
      The
      outstanding interest should be kept account temporarily, and the interest in
      account should be paid off before _________________.

    □8.
      The
      interest is calculated based on an annual rate of ______%
      from
      _____________,
      in
      which the annual rate of ______%
      will be
      levied per month, and the other annual rate of ______%
      will be
      kept account temporarily, and the interest in account should be paid off one-off
      before _____________.

    
      
        
        

      

      
        14

        
          

        

      

      
        
        

      

    

    □9.
      Overdraft Interest

    The
      overdraft interest is calculated based on your published □benchmark interest
      rate/□fixed deposit interest rate index with an additional annual rate of
      _____%
      (the
      current annual rate is ____%)according
      to the highest overdraft balance of each day from _____
      to _________.
      The
      interest will be calculated based on the new interest rate adding the
      above-mentioned additional interest rate ever since the adjustment day when
      your
      bank adjusts the benchmark interest rate/fixed deposit interest rate index
      later. The interest will be settled on  
      of each
      month and merged into the former principal; the promiser
      should
      pay off the excessive amount immediately if the sum of principal and interest
      exceeds the loan limit, and your bank is entitled to deduct or countervail
      the
      excessive amount in the deposit or other fund of promiser.
      If the promiser does not repay the overdraft on time and/or does not
pay
      off
      the excessive amount immediately if the sum of principal and interest exceeds
      the loan limit, the promiser agrees to calculate the interest according to
      the
      former interest rate as well as pay the penalty equal to 10% of the former
      overdraft interest if the overdue period is within 6 months and 20% of the
      former overdraft interest if the overdue period exceeds 6 months.

    □10.
      Foreign Currency Advance[Mark V in the □ for the applicable item and X in the □
for the inapplicable item]:

    □10.1
      For
      the
      USD advance, the value date is the advance date of your bank, and the interest
      will be calculated fixedly based on the average USD □SIBOR/□LIBOR rate with a
      term of ______
      months
      of Reuters in the value date adding the additional annual rate of
      _____%
      and
      then divided by ________.

    □10.2
      For
      the JPY advance, the value date is the advance date of your bank, and the
      interest will be calculated fixedly based on the highest/average JPY
□SIBOR/□LIBOR rate with a term of ________
      months
      of Reuters in the value date adding the additional annual rate of
      ______%
      and
      then divided by ____________.

    □10.3
      For
      the [□EUR □GBP □CAD □Other Currency:______
      ]advance, the value date is the advance date of your bank, and the interest
      will
      be calculated fixedly based on the average LIBOR rate of the currency with
      a
      term of __________
      months
      of Reuters in the value date adding the additional annual rate of
      _____%
      and
      then divided by ____________.

    □10.4
      The
      value date of the foreign currency advance is the advance date of your bank,
      the
      interest will be calculated fixedly based on the loan rate of that currency
      published by your bank in the value date adding/decreasing a fixed additional
      rate. The above-mentioned adding/decreasing fixed additional rate is agreed
      as
      follows: the
      interest is paid according to the manner marked V in the left □, while that
      marked X in the left □ is inapplicable.

    □A.
      USD
      advance: adding/decreasing the annual rate of ______%.

    □B.
      JPY
advance:
      adding/decreasing the annual rate of _____%.

    
      
        
        

      

      
        15

        
          

        

      

      
        
        

      

    

    □C.
      EUR
      advance:
      adding/decreasing the annual rate of _____%.

    □D.
      GBP
      advance:
      adding/decreasing the annual rate of _____%.

    □E.
      CAD
      advance:
      adding/decreasing the annual rate of _____%.

    □F.
      Other
      currency
      advance (__________):
      adding/decreasing the annual rate of ______%.

    □G.
      The
      foreign currency
      advance
      other than the first three currencies and the currencies marked in item F:
      adding/decreasing the annual rate of ______%.

    □10.5
      If
      the promiser of supplemented agreement applies to transfer the
      above-mentioned
      advance
      to the loan of other currency according to the agreement, the interest will
      be
      calculated based on the above-mentioned marked method of each currency on the
      transfer day.

    □10.6
      If
      the foreign currency advance is transferred to the NTD loan under the
      application of promiser:

    □A.
      The
      interest
      will be
      calculated based on your published □benchmark
      interest rate/ □fixed
      deposit interest rate index with an additional annual rate of _____%
      and
      paid per month. The interest will be calculated based on the new interest rate
      adding the above-mentioned additional interest rate ever since the adjustment
      day when your bank adjusts the benchmark interest rate/ fixed deposit interest
      rate index later.

    □B.
      The
      interest will
      be
      calculated fixedly based on referring interest rate with an additional annual
      rate of ______%.
      The
      referring interest rate is the average interest rate for the issuance of
      securities with an term of ____
      days in
      Taiwan primary market displayed on page 51328 of the screen of Moneyline
      Telerate at about 11 am of the business day before each value date.

    ※
      If
      the
      interest is calculated based on your basic loan rate, fixed deposit interest
      rate index or benchmark interest rate adding/decreasing the annual rate
      floatingly, and your basic loan rate, fixed deposit interest rate index or
      benchmark interest rate is adjusted (either
      rising or decreasing)before
      the loan is paid off, the interest will be calculated based on the adjusted
      basic loan rate, fixed deposit interest rate index or benchmark interest rate
      adding/decreasing the annual rate floatingly. The promiser also agrees to be
      bound after the bank publishes the content in its operating
      locations.

     

    2.5
      Authorized Transfer/Withholding Agreement [Mark V in the □ for the applicable
      item and X in the □ for the inapplicable item]:

     

    □The
      loanee should pay the derived interest, penalty, expense, principal payable,
      insurance premium of guaranty, the inquiry expense of Clearing House and Joint
      Credit Information Center, and authorize your bank to transfer and withhold
      from
      the deposit account number________
      issued
      in _______
      branch
      of your bank; this agreement is the certificate of authorization.

     

    2.6
      Others: The guarantors are altered to Bai
      Song-Yi and Yang Ming-Tan.

     

    3.
      If the
      promiser does not pay the principal or interest (including
      the outstanding interest and the interest in the amortization
      period),
      he will
      lose the right of amortization and be regarded to pay off all the amount upon
      the expiry day, and the deferred interest should be paid according to the
      current and future regulations of your bank. For the deferred principal and
      interest, the penalty (equal
      to
      10% of the principal and interest if the overdue period is within 6 months
      and
      20% of the principal and interest if the overdue period exceeds 6 months.)
      will
      be
      calculated from the expiry day of principal and payment day of interest. Your
      bank is entitled to claim all the principal and interest, penalties and lawsuit
      expense based on the original loan agreement, this supplemented agreement or
      the
      content having obtained the implementation right.

    
      
        
        

      

      
        16

        
          

        

      

      
        
        

      

    

    4.
      The
      promiser agrees to pay NTD______
      one-off
      as the □credit condition alteration operating fee/ □account management fee/
□credit limit setting fee to your bank when signing this supplemented agreement.
      The promiser hereby authorizes your bank to transfer and withhold in the deposit
      account stated in article 2.5 of the □original receipt (agreement)
      /
□this
      supplemented agreement, and this agreement is the certificate of
      authorization.

     

    5. This
      supplemented receipt
      (agreement)
      should
      be
      regarded a part of the original receipt (agreement),
      and its
      effectiveness is the same with the original receipt (agreement);
      the
      joint guarantor will undertake the joint guarantee liability.

     

    Best
      Regards

     

    Fuhwa
      Commercial Bank Co., Ltd

     

    (The
      promiser and joint guarantor of the supplemented receipt (agreement)
      has
      perused the contents of all above-mentioned articles, and they hereby promises
      and stamp the seal.)

     

    The
      Promiser of Supplemented Receipt (Agreement):
      Kid
      Castle Internet Technologies Ltd

    

      
        	ID Card
                Unique
                Number: 70676630 Sung-Yi,
                Bai (sealed) 	(Signature
                and Seal)

      

    

    Address:
      1F.,
      No.148, Jianguo Rd., Xindian City, Taipei County 231, Taiwan
      (R.O.C.) 

    

      
        	The
                Joint
                Guarantor:
                Sung-Yi,
                Bai 	(Signature
                and
                Seal)

      

       

    

    Address:
      No.1-3,
      80
      Lane ,Kwan-yin alley, Baisha Village, Huatan
      Township, Changhua County

    ID
      Card
      Unique Number: N120214084

    

      
        	The
                Joint
                Guarantor:
                Ming-Tan, Yang 	(Signature
                and Seal)

      

       

    

    Address:
      No.377,
      Hebian N. St., Sanchong City, Taipei County 241, Taiwan (R.O.C.)

    ID
      Card
      Unique Number: F120715848

     

    
      	The Joint Guarantor:
              	(Signature and
              Seal)

    

    
      
        
        

      

      
        17

        
          

        

      

      
        
        

      

    

    Address:

     

    ID
      Card
      Unique Number:

     

    
      	
              Checker

            	
              Check
                Date

            	
              Check
                Address

            
	
              Sealed
                

            	
              29
                December 2006

            	
              8F.,
                No.98, Minquan Rd., Xindian City, Taipei County 231, Taiwan
                (R.O.C.)

            
	
              Checker

            	
              Check
                Date

            	
              Check
                Address

            
	
              Sealed

            	
              29
                December 2006

            	
              8F.,
                No.98, Minquan Rd., Xindian City, Taipei County 231, Taiwan
                (R.O.C.)

            
	
              Checker

            	
              Check
                Date

            	
              Check
                Address

            
	
              Sealed

            	
              29
                December 2006

            	
              8F.,
                      No.98, Minquan Rd., Xindian City, Taipei County 231, Taiwan
                (R.O.C.)

            
	
              Checker

            	
              Check
                Date

            	
              Check
                Address

            

    

     

    29
      December 2006

     

    [Supplemented
      Agreement (General)Version
      95.08.14]

    
      
        
        

      

      
        18

        
          

        

      

      
        
        

      

    

    Fund
      Appropriation Notice

     

    The
      loanee has signed a loan receipt with the amount of NTD
      ten
      million
      only on
      4 August 2005. Due to the demand of general turnover, NTD
      ten
      million
      is
      requested to be appropriated and transferred to the loanee’s account
      0378-21-11589-5-0 in your bank on 4 August 2006 according to the above loan
      receipt.

     

    Best
      Regards!

     

    Fuhwa
      Commercial Bank Xinzhuang Branch

     

    Loanee:
      Kid Castle Internet Technologies Ltd. Kuo-An Wang 

    (signature
      and seal)

     

    Address:
      

     

    Tel:
      

     

    August
      4,
      2006

     

    Fuhwa
      Commercial Bank Loan Approval Sheet

     

    4
      August
      2006

     

    
      	
              Loanee:
                Kid Castle Internet Technologies Ltd. 

            
	
              Title
                - Character

            	
              Short
                loan - general turnover fund 

            	
              Approval
                date

            	
              2
                August 2005 

            
	
              Approved
                amount

            	
              NTD
                ten million

            	
              Approval
                term

            	
              5
                August 2005 —— 4 August 2006

            
	
              Loan
                amount in this case

            	
              Ten
                million

            	
              Approved
                interest rate

            	
              Fixed
                deposit interest rate index + 3.29%øthe
                current annual rate is 5.51%÷

            
	
              Credit
                loan amount

              øincluding
                loan amount in this case÷

            	
              Ten
                million

            	
              Due
                date of this loan 

            	
              6
                monthsø4
                August 2006—4 Feb 2007÷

            
	
              Lending
                condition 

              Performance
                situation 

            	
              Normal
                

            

    

    
      
        
        

      

      
        19

        
          

        

      

      
        
        

      

    

    

      
        	
                Fuhwa
                  Bank

              	
                Loanee
                  Customer No: 11589

              
	 	
                Business
                  Director: _______ Business Handler: ________

              
	
                
                  Loan
                    Receipt

                

              	
                Accounting
                  Director: ______ Accounting Handler:
                  ______

              

      

      
      

    

     

     

    1.
      The loan
      amount: NTD
      Ten
      Million .

     

    2.
      Disbursal
      Term/Loan Period (referring
      the following article
      2.1):

     

    2.1
      From
      the initial disbursal date of the loan to
      7
      February 2008.

     

    2.2
      From
      the agreement date to________;
      if the
      loan is disbursed circularly, the term of each loan is
      till ______
      at
      most.

     

    2.3
      From
      the agreement date to ______;
      if the
      loan is disbursed circularly, the term of each loan should not exceed
□ ______
      months/□______
      days
      at
      most, the loanee should reimburse in the above-mentioned term.

     

    3.
      Calculation and Payment of Loan Interest (referring
      the following article
      3.2):

     

    3.1
      The
      interest is calculated based on your published benchmark interest rate with
      an
      additional annual rate of  %øthe
      current annual rate is  %÷and
      paid
      per month. The interest will be calculated based on the new interest rate adding
      the above-mentioned additional interest rate ever since the adjustment day
      when
      your bank adjusts the benchmark interest rate later.

     

    3.2
      The
      interest is calculated based on your published fixed deposit interest rate
      index
      with an additional annual rate of 3.29
      %øthe
      current annual rate is less than 5.1
      %÷and
      paid
      per month. The interest will be calculated based on the new interest rate adding
      the above-mentioned additional interest rate ever since the adjustment day
      when
      your bank adjusts the fixed deposit interest rate index later.

     

    3.3
      The
      interest will be calculated fixedly based on the average interest rate for
      the
      issuance of securities with an term of days
      in
      Taiwan primary market displayed on page 51328 of the screen of Moneyline
      Telerate at about 11 am of the business day before each disbursal date adding
      ____%
      and
      then divided by _____
      and paid
      per month. It will be adjusted once regularly according to the above-mentioned
      interest calculation method on the next day of each ____
      days
      later.

     

    3.4
      The
      interest will be calculated fixedly based on the average interest rate for
      the
      issuance of securities with an same term with the loan term in Taiwan primary
      market displayed on page 51328 of the screen of Moneyline Telerate at about
      11
      am of the business day before each disbursal date (hereinafter
      the referring interest rate) adding
      ____%
      and
      then divided by _____ and
      paid
      per
      month. If there is not the referring interest rate of the same term with each
      loan term on the above-mentioned page, the interest rate of the term closest
      to
      the loan term will be referred (for
      example, if the loan term is 45 days, the referring interest rate with a term
      of
      60 days will be referred).

     

    3.5
      The
      interest is calculated based on an annual rate of ____%
      and
      paid per month ever since the loan date; the interest rate is fixed and won’t
      change any more.

    
      
        
        

      

      
        20

        
          

        

      

      
        
        

      

    

    3.6
      The
      interest is calculated based on your published benchmark interest rate with
      an
      additional annual rate of  %øthe
      current annual rate is _____%)
      from ____
      to
      ____;
      the
      interest will be calculated based on your published benchmark interest rate
      with
      an additional annual rate of ____%
      from _____
      to
      _____,
      and it
      will be recalculated based on the new interest rate adding the above-mentioned
      additional interest rate ever since the adjustment day when your bank adjusts
      the benchmark interest rate during the above-mentioned period.

     

    3.7
      The
      interest is calculated based on your published fixed deposit interest rate
      index
      with an additional annual rate of  %øthe
      current annual rate is _____%)
      from _____
      to
      _____;
      the
      interest will be calculated based on your published fixed deposit interest
      rate
      index with an additional annual rate of ____%
      from _______
      to
      ______,
      and it
      will be recalculated based on the new interest rate adding the above-mentioned
      additional interest rate ever since the adjustment day when your bank adjusts
      the fixed deposit interest rate index during the above-mentioned
      period.

     

    3.8
      Others: ___________________________________________.

     

    4.
      Calculation and Payment Standard of Penalty: If the loanee is deferred to pay
      the principal or interest, the deferred interest should be paid based on the
      agreed interest rate, and the penalty should be paid based on 10% of the
      principal and the agreed interest if the overdue period is within 6 months
      and
      20% of the principal and interest if the overdue period exceeds 6 months from
      the expiry day of principal and payment day of interest.

     

    5.
      Fund
      Appropriation Mode (referring
      the following article
      5.1):

     

    5.1
      The
      loanee should issue the Fund Appropriation
      Application and ask your bank to disburse the loan one-off or by stages when
      disbursing the loan

    .

    5.2
      The
      loanee agrees to transfer all the loan amount to the deposit account
      number_______
      issued
      in branch
      of
      your bank at the loan appropriation date.

     

    5.3
      The
      loanee agrees to reimburse the debt of loanee due
      on ___________
      with all
      the loan amount; if this loan debt dose not perform, the above-mentioned former
      debt will not be eliminated, either.

     

    5.4
      This
      loan amount is to reimburse the debt due to the loanee commissioning your bank
      to issue the domestic sight/future LC.

     

    5.5
      Others

     

    6.
      Repayment Mode (referring
      the following article
      6.2):

     

    6.1
      The
      loanee should repay the principal of loan one-off or by stages before the expiry
      of loan term.

     

    6.2
      The
      loanee should repay the principal of loan by 12
      stages
      with 1
      month as
      a stage since the loan date.

     

    6.3
      The
      monthly payment should be calculated according to the annuity method with
1
      month as
      a stage since the loan date, and the principal and interest should be amortized
      averagely per month.

     

    6.4
      The
      interest rather than the principal is paid from the first year to
      the _______
      year,
      and the principal of loan will be paid off by  
      stages
      with  
      month as
      a stage since the _______
      year.

     

    6.5
      The
      interest rather than the principal is paid from the first year to
      the _______
      year;
the
      monthly payment should be calculated according to the annuity method from
      the 
      year,
      and the principal
      and interest will be paid per month.

    
      
        
        

      

      
        21

        
          

        

      

      
        
        

      

    

    6.6
      Others

     

    7.
      The
      loanee should pay the derived interest, penalty, expense, principal payable,
      insurance premium of guaranty, the inquiry expense of Clearing House and Joint
      Credit Information Center, and authorize your bank to transfer and withhold
      from
      the deposit account number__________ issued
      in branch
      of
      your bank; this agreement is the certificate of authorization.

     

    8.
      Special
      Proceedings

     

    8.1
      The
      joint guarantors will undertake the joint liability with the loanee for this
      loan debt, i.e. the liability to compensate solely and completely, and they
      will
      give up the right of plea for preference claims stated in article 745 of Civil
      Law.

     

    8.2
      If
      the loanee breaches the agreement, and your bank claims the right to regard
      all
      the debt expired according to the agreement, you bank is entitled to discharge
      the deposits of loanee and joint guarantors in your bank or creditor's rights
      to
      your bank in advance and use the fund from the discharge in advance to
      countervail all the debts to your bank.

     

    The
      check
      deposit business between the loanee/joint guarantors and your bank can be
      settled and cancelled at any moment by each party, so that your bank is entitled
      to settle and cancel the check deposit and claim the countervailing according
      to
      the above-mentioned agreement if the above-mentioned debt is regarded to be
      expired.

     

    The
      meaning representation of above-mentioned scheduled countervailing by your
      bank
      will become effective since the countervailing is finished and account is
      recorded without any further notice. The deposit certificate, deposit book
      or
      other voucher issued by your bank to the loanee and joint guarantors will become
      ineffective in the countervailing scope.

     

    8.3
      The
      loanee and joint guarantors should countervail the debt in order of each
      expense, penalty, interest, deferred interest and principal when reimbursing
      the
      debt one-off or by stages. If there are numerous debts, and the countervailed
      debt is not specified in the reimbursement, the order in article 322 of Civil
      Law will be referred.

     

    8.4
      The
      performing place of this loan is location of your bank. If the lawsuit is
      involved because the loanee and the joint guarantors do not perform this
      agreement, the loanee and the joint guarantors agree that the lawsuit where
      your
      bank is located or Taiwan ________
      district
      is the first trail lawsuit, while the application of small-claims court stated
      in article 47 of Consumer Protection Law and article 436 of Civil Law is not
      exempted.

     

    8.5
      The
      joint guarantors agree that the addresses on this receipt are the location
      where
      the relevant documents are delivered when associating with your bank; if the
      addresses of joint guarantors are altered, your bank will be informed in written
      immediately. The both parties agree that the relevant documents should be
      delivered to the altered address; if your bank is not informed, the relevant
      documents will be regarded as having been delivered to the joint guarantors
      with
      the general mailing period after your bank has delivered the relevant documents
      to the aftermost listed addresses of joint guarantors (or
      the
      latest address being informed to your bank).

    
      
        
        

      

      
        22

        
          

        

      

      
        
        

      

    

    8.6
      The
      loanee and joint guarantors agree that your bank is entitled to transfer, impawn
      or entrust part or whole creditor’s right, each right claimed based on this
      receipt (including
      interest claim right and loan reimbursement claim right) together
      with each mortgage right and insurance interest to the third party at any
      moment, while your bank or the transferee should inform the loanee and the
      joint
      guarantors. If the mortgage right alteration registration or the insurance
      beneficiary alteration should be transacted due to the transfer of creditor’s
      right, the loanee and joint guarantors should cooperate in the transaction
      without any demurral once informed by your bank. If the purpose of the
      creditor’s right transfer of your bank is the financial asset securitization or
      the object of creditor’s right transfer is the assets management company, the
      above-mentioned notice should be replaced by the bulletin.

     

    8.7
      The
      loanee and joint guarantors understand and agree that your bank entrusts the
      dun
      of creditor’s right receivable to others due to the demand of
      business.

     

    8.8
      The
      collection, computer disposal, international transfer and mutual utilization
      of
      individual data

     

    The
      loanee and joint guarantors understand and agree that your bank, Joint
      Credit Information Center, Small and Medium Enterprise Credit Guarantee Fund,
      Clearing House, Financial Information Service Co., Ltd and other organizations
      specified by the superior authority of your bank and the associating financial
      institutions can collect, dispose with computer, internationally transfer and
      mutually utilize
      the data of loanee and joint guarantors due to the purpose of operating or
      in
      the legally permitted scope, your bank is entitled to provide it to the
      entrusted people who dispose the relevant affairs or the legal
      cooperator.

     

    The
      conservation term of above-mentioned data is 5 years upon the expiry of the
      rights and obligations of loanee, joint guarantors and your bank, while the
      basic data, transaction history data, outstanding debt data should be conserved
      by your bank perpetually. If the loanee and joint guarantors find there is
      any
      error or dispute in the above-mentioned data, they will attach the relevant
      certificate document and send it to your bank to transact the modification
      or
      dispute annotation.

     

    8.9
      The
      loanee agrees to pay
      NTD________
      one-off
      as the □account management fee/ □credit limit setting fee to your bank when
□disbursing
      the loan in the first time
      /
□signing this supplemented agreement. The promiser hereby authorizes your bank
      to transfer and withhold in the deposit account stated in article 7 of this
      loan
      receipt, and this agreement is the certificate of authorization.

     

    9.
      The
      loanee and joint guarantors should abide by each term of this receipt as well
      as
      the terms listed in other relevant agreement issued to your bank.

     

    10.
      Separate Discussion Term

     

    Best
      Regards!

     

    Fuhwa
      Commercial Bank Co., Ltd

    (The
      promiser has perused the contents of all above-mentioned articles, and hereby
      promises and stamp the seal.)

     

    
      
        
        

      

      
        23

        
          

        

      

      
        
        

      

    

     

    The
      Loanee:
      Kid
      Castle Internet Technologies Ltd

    

      
        	ID Card
                Unique
                Number: 70676630	
                (Signature
                  and Seal)

              

      

      
      

    

    Address:
      1F, 148 Chien-kuo Road, Sindian City, Taipei County

    

      
        	
                The
                  Joint Guarantor:
                  Sung-Yi,
                  Bai 

              	
                (Signature
                  and Seal)

              

      

       

    

    Address:
      No.1-3,
      80
      Lane ,Kwan-yin alley, Baisha Village, Huatan
      Township, Changhua County

     

    ID
      Card
      Unique Number: N120214084

    

      
        	
                The
                  Joint Guarantor: Ming-Tan, Yang 

              	
                (Signature
                  and Seal)

              

      

      
      

    

    Address:
      No.377,
      Hebian N. St., Sanchong City, Taipei County 241, Taiwan (R.O.C.)

     

    ID
      Card
      Unique Number: F120715848

    
      

        
          	
                  The
                    Joint Guarantor:
                    

                	
                  (Signature
                    and Seal)

                

        

        
        

      

    

    Address:

     

    ID
      Card
      Unique Number:

    

      
        	
                
                  The
                    Joint Guarantor:

                

              	
                (Signature
                  and Seal)

              

      

      

    

    Address:

     

    ID
      Card
      Unique Number:

     

    
      	
              Checker

            	
              Check
                Date

            	
              Check
                Address

            
	
              Sealed

            	
              2
                February 2007

            	
              8F.,
                No.98, Minquan Rd., Xindian City, Taipei County 231, Taiwan
                (R.O.C.)

            
	
              Checker

            	
              Check
                Date

            	
              Check
                Address

            
	
              Sealed

            	
              2
                February 2007

            	
              8F.,
                No.98, Minquan Rd., Xindian City, Taipei County 231, Taiwan
                (R.O.C.)

            
	
              Checker

            	
              Check
                Date

            	
              Check
                Address

            
	
              Sealed

            	
              2
                February 2007

            	
              8F.,
                No.98, Minquan Rd., Xindian City, Taipei County 231, Taiwan
                (R.O.C.)

            
	
              Checker

            	
              Check
                Date

            	
              Check
                Address

            
	 	 	 

    

     

    2
      February 2007

     

    [Loan
      ReceiptøSpecial
      for General Loan÷Version
      95.07.16]

    Fuhwa
      Bank

     

    
      
        
        

      

      
        24

        
          

        

      

      
        
        

      

    

    Fuhwa
      Commercial Bank Co., Ltd Loan Approval Notice

     

    1.
      You has
      applied to renew the loan of NTD
      Ten
      Million,
      alter
      the principal and guarantor B to this bank on 19 December 2006, and it is
      approved as follows:

     

    1.1
      Loan
      Amount: NTD Ten Million, ■Circular Disbursal □Non-circular
      Disbursal

     

    1.2
      Term:
      1 Year

     

    1.3
      Principal and Interest Reimbursement Mode: The interest is calculated and paid
      per month, and the principal is amortized by 12 states with 1 month as a stage;
      NTD420 thousand should be amortized per stage, the balance will be paid off
      at
      the expiry day, and the promissory note compensation for the reimbursement
      will
      be levied.

     

    1.4
      Disbursal Condition and Term: The term of each loan should not exceed 6
      months.

     

    1.5
      Guarantee Mode: The deposit receipt of 20% disbursed balance issued by this
      bank
      should be impawned or the equivalent current deposit should be deposited in
      the
      special account for compensation provision or the beneficial voucher with a
      value of 20% disbursed balance confirmed by this bank should be impawned in
      this
      bank; if the beneficial voucher with a value of 20% disbursed balance confirmed
      by this bank is impawned, and its net value is depreciated by over 10%, the
      loanee should supplement the guaranty or reimburse the deficient part of loan;
      the promissory note equal to 30% of the credit balance should be controlled
      in
      the special account for compensation provision, the amount of promissory note
      will not be used to reimburse this loan temporarily after entering into the
      account, and the amount of promissory note can be returned to use after the
      note
      is complemented; you should raise the money to reimburse the loan upon the
      expiry.

     

    1.6
      Interest Rate/Handling Charge: It is calculated floatingly based on the fixed
      deposit interest rate index with an additional annual rate of 3.29
      %
      (the
      current annual rate is 5.51%).

     

    1.7
      Joint
      Guarantors: The joint guarantors of all your loans are altered to Bai Song-Yi
      and Yang Ming-Tan.

     

    1.8
      Other
      Conditions: The mortgage right of the guaranty provided by you can not be
      cancelled before each of your loan or guarantee liability to this bank is
      reimbursed or removed.

     

    2.
      Annotated Conditions: The relevant procedures of this credit should be
      transacted well and the credit should be disbursed within 2 months upon the
      approval date (or
      the
      date this notice is issued),
      or this
      credit will be regarded as being abandoned, and this case will be written off
      automatically.

     

    Best
      Regard!

     

    Kid
      Castle Internet Technologies Ltd

     

    Fuhwa
      Commercial Bank Co., Ltd

     

    Loan
      Approval Notice

    
      
        
        

      

      
        25

        
          

        

      

      
        
        

      

    

    GUARANTEE

     

    The
      joint
      guarantors (hereinafter
      the “guarantors”) guarantee
      to Fuhwa Commercial Bank Co., Ltd (Fuhwa
      Bank for short, hereinafter “your bank”) that
      they
      will jointly undertake all the reimbursement liabilities together with the
      main
      oanee for the current (including
      those have occurred but not reimbursed) and
      future bills, loans, advances, guarantees, overdrafts, derived financial
      commodity transactions and other relevant debts of Kid
      Castle Internet Technologies Ltd (hereinafter
      the “main
      loanee”)
      to
      your
      bank (including
      the HQ and the branches),
      including the interest, deferred interest, penalty, damage compensation and
      all
      expenses to perform the above-mentioned debts within a limit of NTD
      Fifty-Three Million (if
      the
      debt is the foreign currency debt, the guarantee amount will be converted to
      NTD
      according to the sale exchange rate of bank in the disbursal day or debt day,
      and the NTD will be converted to the foreign currency according to the sale
      exchange rate of bank when reimbursing the debt).
      If the
      main loanee does not perform the debt at term (including
      being regarded to be mature due to the forfeiture of term interest),
      the
      guarantors should reimburse the debt immediately once being informed. The
      guarantors declare solemnly that the following articles are deliberate and
      they
      would like to abide sincerely:

     

    1.
      If the
      main loanee breaches the agreement when performing the debt, your bank is
      entitled to claim for compensation to the guarantors without dunning the main
      loanee or claiming for the judgment or performing compulsively or being
      compensated from the guaranty disposal in advance; in other word, the guarantors
      would like to give
      up
      the right of plea for preference claims stated in article 745 of Civil
      Law.

     

    2.
      If the
      main loanee breaches the agreement, and
      your
      bank claims the right to regard all the debt expired according to the agreement,
      you bank is entitled to discharge the deposits of main loanee and guarantors
      in
      your bank or all creditor's rights to your bank in advance and use the fund
      from
      the discharge in advance to countervail all the debts to your bank.

     

    The
      check
      deposit business between the loanee/joint guarantors and your bank can be
      settled and cancelled at any moment by each party, so that your bank is entitled
      to settle and cancel the check deposit and claim the countervailing according
      to
      the above-mentioned agreement if the above-mentioned debt is regarded to be
      expired.

     

    The
      meaning representation of above-mentioned scheduled countervailing by your
      bank
      will become effective since the countervailing is finished and account is
      recorded without any further notice. The deposit certificate, deposit book
      or
      other voucher issued by your bank to the main loanee and guarantors will become
      ineffective in the countervailing scope.

     

    3.
      The
      performing place of this loan guarantee is the location of your bank. If the
      lawsuit is involved because the guarantors do not perform this agreement, they
      agree that the lawsuit where your bank is located or Taiwan Ban-Qiao
      District
      Court is the first trail lawsuit, while the application of small-claims court
      stated in article 47 of Consumer Protection Law and article 436 of Civil Law
      is
      not exempted.

     

    4.
      The
      liability of guarantors will not be influenced due to the death, dismiss,
      organization alteration, merger, reconstruction, director or supervisor
      alteration, bankruptcy declaration or pacification of the main
      loanee.

    
      
        
        

      

      
        26

        
          

        

      

      
        
        

      

    

    5.
      The
      guarantors agree that the addresses on this guarantee are the location where
      the
      relevant documents are delivered when associating with your bank; if the
      addresses of guarantors are altered, your bank will be informed in written
      immediately. The both parties agree that the relevant documents should be
      delivered to the altered address; if your bank is not informed, the relevant
      documents will be regarded as having been delivered to the guarantors with
      the
      general mailing period after your bank has delivered the relevant documents
      to
      the aftermost listed addresses of guarantors (or
      the
      latest address being informed to your bank).

     

    6.
      The
      term of this guarantee is not confirmed, while the guarantors is entitled to
      inform your bank to terminate the guarantee agreement in written at any moment,
      and the guarantors need not undertake any guarantee liability for the debts
      of
      main loanee that occur in 5 working days after the written notice arrives at
      your bank.

     

    7.
      If
      there are any unstated affairs except for each stipulation of the credit
      agreement and attached agreements between the main loanee, guarantors and your
      bank, the guarantors and your bank should negotiate separately.

     

    8.
      The
      collection, computer disposal, international transfer and mutual utilization
      of
      individual data The
      guarantors understand and agree that your bank, Joint
      Credit Information Center, Small and Medium Enterprise Credit Guarantee Fund,
      Clearing House, Financial Information Service Co., Ltd and other organizations
      specified by the superior authority of your bank and the associating financial
      institutions can collect, dispose with computer, internationally transfer and
      mutually utilize
      the data of loanee and joint guarantors due to the purpose of operating or
      in
      the legally permitted scope, your bank is entitled to provide it to the
      entrusted people who dispose the relevant affairs or the legal
      cooperator.

     

    The
      conservation term of above-mentioned data is 5 years upon the expiry of the
      rights and obligations of the guarantors and your bank, while the basic data,
      transaction history data, outstanding debt data should be conserved by your
      bank
      perpetually. If the guarantors find there is any error or dispute in the
      above-mentioned data, they will attach the relevant certificate document and
      send it to your bank to transact the modification or dispute
      annotation.

     

    9.
      Separate Discussion Term: .

     

    Best
      Regards!

     

    Fuhwa
      Commercial Bank Co., Ltd

     

    (The
      promiser has perused the contents of all above-mentioned articles, and hereby
      promises and stamp the seal.)

    

      
        	
                The
                  Joint Guarantor: Bai
                  Song-Yi 

              	
                (Signature
                  and Seal)

              

      

      
      

    

     

    Address:
      1-3, 80 Kwan-yin Lane, Baisha Village, Huatan Township, Changhua
      County

     

    ID
      Card
      Unique Number: N120214084

    
      
        
        

      

      
        27

        
          

        

      

      
        
        

      

    

    

      
        	
                
                  The
                    Joint Guarantor:
                    Yang Ming-Tan

                

              	
                (Signature
                  and Seal)

              

      

      
      

    Address:
      L377, Hebian
      North Street, Sanchong City, Taipei County

     

    ID
      Card
      Unique Number: F120715848

     

    

      
        	
                The
                  Joint Guarantor:

              	
                (Signature
                  and Seal)

              

      

      

    

    Address:

     

    ID
      Card
      Unique Number:

     

    
      	The Joint Guarantor:	
              (Signature
                and Seal)

            

    

     

    Address:

     

    ID
      Card
      Unique Number:

     

    
      	
              Checker

            	
              Check
                Date

            	
              Check
                Address

            
	
              Sealed

            	
              29
                December 2007

            	
              8F.,
                No.98, Minquan Rd., Xindian City, Taipei County 231, Taiwan
                (R.O.C.)

            
	
              Checker

            	
              Check
                Date

            	
              Check
                Address

            
	
              Sealed

            	
              29
                December 2007

            	
              8F.,
                No.98, Minquan Rd., Xindian City, Taipei County 231, Taiwan
                (R.O.C.)

            
	
              Checker

            	
              Check
                Date

            	
              Check
                Address

            
	
              Sealed

            	
              29
                December 2007

            	
              8F.,
                No.98, Minquan Rd., Xindian City, Taipei County 231, Taiwan
                (R.O.C.)

            
	
              Checker

            	
              Check
                Date

            	
              Check
                Address

            

    

     

    29
      December 2007

     

    
      
        
        

      

      
        28

        
          

        

      

      
        
        

      

    

    Agreement
      (special
      for corporation)

     

    The
      promiser of the agreement (hereinafter
      the “promiser”) and
      Fuhwa
      Commercial Bank Co Ltd. (Fuhwa
      Bank in short, hereinafter “your bank”) agree
      that the following terms and conditions will be performed when the promiser
      associates with your bank:)

     

    Article
      1: Agreement Character and Debt Scope

     

    This
      agreement is the general clauses to supplement each credit
      agreement.

     

    All
      debts
      specified in this agreement mean all bills, loans, advances, guarantees,
      overdrafts and other relevant debts held responsible by Promiser to Your Bank,
      including interest, delayed interest, default fine, damages and all expenses
      necessary for the performance of above debts.

     

    Article
      2: Interest Calculation: 

     

    Interest
      will be imposed to all debts held responsible by promiser to your bank in
      accordance with the interest rate stated on each credit agreement held by your
      bank. The calculation of the above interest shall be carried out through
      following methods unless otherwise specified in terms of separate credit
      agreement:

     

    2.1
      The
      credit in NTD: For short loans, the interest calculation is based on 365 days
      for a year, for medium and long loans the interest is calculated on the basis
      of
      month with regard to the part exceeding (including)
      one
      month
      and on the basis of day with regard to the part less than one month. The
      calculation is based on a year with 365 days. 

     

    2.
      The
      loan in foreign currency: the interest is calculated on the day basis regardless
      of currency; for the credit in GBP, HKD, Singapore Dollar, Thai Baht and South
      African Rand, the calculation is based on a year with 365 days, and for other
      currencies, based on a year with 360 days. 

     

    Article
      3: Countervailing Stipulation

     

    If
      the
      loanee breaches the agreement, and your bank claims the right to regard all
      the
      debt expired according to the agreement, you bank is entitled to discharge
      the
      deposits of loanee and joint guarantors in your bank or creditor's rights to
      your bank in advance and use the fund from the discharge in advance to
      countervail all the debts to your bank.

     

    The
      check
      deposit business between the loanee and your bank can be settled and cancelled
      at any moment by each party, so that your bank is entitled to settle and cancel
      the check deposit and claim the countervailing according to the above-mentioned
      agreement if the above-mentioned debt is regarded to be expired.

     

    The
      meaning representation of above-mentioned scheduled countervailing by your
      bank
      will become effective since the countervailing is finished and account is
      recorded without any further notice. The deposit certificate, deposit book
      or
      other voucher issued by your bank to the loanee will become ineffective in
      the
      countervailing scope.

     

    Article
      4: Countervailing
      Order

     

    The
      loanee should countervail the debt in order of each expense, penalty, interest,
      deferred interest and principal when reimbursing the debt one-off or by stages.
      If there are numerous debts, and the countervailed debt is not specified in
      the
      reimbursement, the order in article 322 of Civil Law will be
      referred.

    
      
        
        

      

      
        29

        
          

        

      

      
        
        

      

    

    Article
      5: Notice of Promiser’s Alteration

     

    If
      there
      is any alteration of name, organization, content in articles of association,
      seal, representative, authority scope of representative, address and rights
      and
      interests related to your bank, the promiser shall inform your bank of the
      same
      without any delay, and properly handle procedures including alteration,
      cancellation or retention of stamps. The promiser is liable for any dispute
      or
      damage to promiser or your bank caused by failure to give such
      notice.

     

    Article
      6: Invalidation of Period Benefits

     

    In
      any
      one of the following circumstances, your bank can reduce the credit limit of
      promiser or shorten the loan term, or regard all debts to be due. However,
      your
      bank can exercise the acceleration clause according to articles 6.9, and notify
      or remind promiser in the manner specified in article 12 of this agreement
      within a reasonable period.

     

    6.1
      Stopping or delaying the performance of all or partial liability capital or
      refusing the acceptance of payment. 

     

    6.2
      Stopping operation or by law applying for reconciliation, bankruptcy
      declaration, company reconstruction or refusing the association declared by
      Clearing House or liquidating debts.

     

    6.3
      Providing no guarantee although having such obligation of providing such
      guarantee according to the agreement. 

     

    
      	
              6.4

            	
              Promiser
                dies or any one of his heirs states limited heritage or abandons
                heritage.
                

            

      	 	 

    

    
      	
              6.5

            	
              Major
                property is declared to be confiscated due to criminal affairs.
                

            

      	 	 

    

    
      	
              6.6

            	
              Interest
                from any one liability is not paid in accordance with the agreement.
                

            

    

     

    6.7
      Guaranty is sealed up or lost or its value is reduced or cannot afford the
      guarantee of creditor’s rights. 

     

    6.8
      for
      any liability held responsible by the promiser to your bank, its actual capital
      purpose is not consistent with that approved by your bank. 

     

    6.9
      your
      bank cannot be compensated because of compulsory execution, false detention,
      false disposal or other preservation disposal. 

     

    Article
      7: Undertaking of the Risk Arising from Damage, Loss, Falsification or
      Alteration of Bills or Receipts: 

     

    In
      case
      of loss, missing or damage of credit deeds of all debts for which the promiser
      holds responsible to your bank, the promiser shall replenish according to the
      intention of your bank, or perform the debts pursuant to the amount carried
      on
      the photocopy, epitome, subpoena and computerized bill of the document retained
      by your bank.

     

    Article
      8: Return or Exchange of Guaranty

     

    Any
      person holding written evidence provided by the promiser or guaranty provider
      or
      letter signed by the promiser, who comes to your bank to request the return
      or
      exchange of the guaranty, shall be deemed by your bank as the agent of the
      promiser, and permitted the return or exchange.

    
      
        
        

      

      
        30

        
          

        

      

      
        
        

      

    

    Article
      9: Rights to Examine and Supervise Materials and Financial Affairs Provided
      by
      Promiser

     

    The
      promiser is willing to from time to time accept your bank’s supervision of
      credit extension purpose, audit of business finance, examination and monitoring
      of guaranty and consultation of relevant books, reports (including
      consolidated financial statements of associated enterprises),
      bills
      and documents. When necessary, your bank may require the promiser to fill in
      and
      deliver the above credit materials regularly or to provide accounting financial
      reports signed by the accountant approved by your bank, and ask the accountant
      to provide working manuscripts. 

     

    The
      promiser is willing to from time to time accept the Joint Credit Information
      Center’søhereinafter
      the “Joint Credit Center”÷consultation
      of relevant books, reports, bills and documents. When necessary, the Joint
      Credit Center may require the promiser to fill in and deliver the above credit
      materials regularly or to provide accounting financial reports signed by the
      accountant approved by it, and ask the accountant to provide working
      manuscripts, but the Joint Credit Center has no obligation to consult
      them.

     

    Article
      10: The Collection, Computer Disposal, International Transfer and Mutual
      Utilization of Individual Data

     

    The
      promiser understands and agrees that your bank, Joint
      Credit Information Center, Small and Medium Enterprise Credit Guarantee Fund,
      Clearing House, Financial Information Service Co., Ltd and other organizations
      specified by the superior authority of your bank and the associating financial
      institutions can collect, dispose with computer, internationally transfer and
      mutually utilize
      the data of loanee due to the purpose of operating or in the legally permitted
      scope, your bank is entitled to provide it to the entrusted people who dispose
      the relevant affairs or the legal cooperator.

     

    The
      conservation term of above-mentioned data is 5 years upon the expiry of the
      rights and obligations of the loanee and your bank, while the basic data,
      transaction history data, outstanding debt data should be conserved by your
      bank
      perpetually. If the loanee finds there is any error or dispute in the
      above-mentioned data, it will attach the relevant certificate document and
      send
      it to your bank to transact the modification or dispute annotation.

     

    Article
      11: Performing Place and Governing Court: 

     

    The
      performing place of all debts to your bank is the location of your bank. If
      the
      lawsuit is involved because the loanee does not perform this agreement, it
      agrees that the lawsuit where your bank is located or Taiwan Ban-Qiao
      District
      Court is the first trail lawsuit, while the application of small-claims court
      stated in article 47 of Consumer Protection Law and article 436 of Civil Law
      is
      not exempted.

     

    Article
      12: Documents Delivery

     

    The
      loanee agrees that the address on this receipt is the location where the
      relevant documents are delivered when associating with your bank; if the
      addresses of loanee is altered, your bank will be informed in written
      immediately. The both parties agree that the relevant documents should be
      delivered to the altered address; if your bank is not informed, the relevant
      documents will be regarded as having been delivered to the loanee with the
      general mailing period after your bank has delivered the relevant documents
      to
      the aftermost listed address of loanee (or
      the
      latest address being informed to your bank).

    
      
        
        

      

      
        31

        
          

        

      

      
        
        

      

    

    Article
      13: Signature and Seal

     

    This
      agreement must be signed and sealed by both parties simultaneously. Thereafter,
      unless otherwise specified, any of the signature or seal is effective.

     

    Article
      14: Governing Law

     

    For
      various relations between the promiser as a foreigner or foreign corporation
      and
      your bank, the key elements, manners and effectiveness for their legal actions
      shall be governed by the law of R.O.C.

     

    Article
      15: Notice of Entrusted Dun

     

     

    The
      loanee understands and agrees that your bank entrusts the dun of creditor’s
      right receivable to others due to the demand of business.

    Article
      16: Unstated Affair

     

     

    If
      there
      are any unstated affairs except for each stipulation of the credit agreement
      and
      attached agreements between the loanee and your bank, the loanee and your bank
      should negotiate separately.

     

    Article
      17: Other Agreed Affair

     

    If
      your
      bank is unable to perform the obligations of credit taken not due to the reason
      of your bank before the agreed credit limitøfund÷is
      not
      wholly or partially drawn, the promiser agrees that the part not drawn is deemed
      to be revoked or terminated, and your bank is not responsible for any liability.
      The above cases not arising from the reason of your bank includes currency
      control imposed by the government of R.O.C, limitation and change to the capital
      market and promulgation and revision of decrees. 

     

    Article
      18: Separate Discussion Term

     

    18.1
      If,
      during the credit dealing between the promiser and your bank, the materials
      stated or provided by the promiser contains false or unauthentic contents;
      or
      matters violate the agreement or promise or the money deposited in your bank
      has
      been detained or requested to be frozen by others legally, your bank can,
      without prior notice, reduce the credit limit to the promiser or shorten the
      loan term, or regard all debts to be due.

     

    18.2
      If
      the promiser experiences financial deterioration or other operational crisis,
      which has been recognized by your bank to have influence on solvency of the
      promiser, your bank shall reduce the credit limit to the promiser or shorten
      the
      loan term, or regard all debts to be due after notifying or reminding the
      promiser.

     

    18.3
      If
      the money borrowed during the credit dealing between the promiser and your
      bank
      flows to the Mainland or is used by the credit objects of your bank listed
      in
      article 32 and article 33.2 of Bank Law, or transferred to the interested
      parties described above, your bank can, without prior notice, reduce the credit
      limit to the promiser or shorten the loan term, or regard all debts to be due.
      

     

    18.4
      The
      promiser agrees to request the entrusted audit certified account to submit
      the
      audit report copy of the financial statement to the Joint Credit Information
      Center. 

    
      
        
        

      

      
        32

        
          

        

      

      
        
        

      

    

    18.5
      Others

     

    Best
      Regards!

     

    Fuhwa
      Commercial Bank Co., Ltd

    (The
      promiser has perused the contents of all above-mentioned articles, and hereby
      promises and stamp the seal.)

     

    The
      Loanee:
      Kid
      Castle Internet Technologies Ltd Sung-Yi,
      Bai 

    Unique
      Number of Profitable Enterprise/ID Card: 70676630 (Signature
      and Seal)

    Address:
      1F, 148 Chien-kuo Road, Sindian City, Taipei County

     

    29
      December 2007

    
      
        
        

      

      
        33Unassociated Document

     

    

      Chang
        Hwa
        Commercial Bank, Ji-Cheng Branch

      

      Loan
        Approval Notification

      

      

      
        	
                Client

              	
                Kid
                  Castle Internet Technology Corporation

              
	
                Amount
                  of Approved Loan

              	
                NT$20,000,000.-

              
	
                Loan
                  Category

              	
                1.     Middle-term
                  unsecured loan : NT$20,000,000.-

                2.     Middle-term
                  unsecured loan : NT$5,352,000.-

                3.     Business
                  credit card loan: NT$2,000,000

                 

              
	
                Term
                  of Loan 

              	
                Oct.
                  16, 2006 - Sept. 30, 2007

              
	
                Interest
                  Rate

              	
                1.     Middle-term
                  unsecured loan : [Base Lending Rate] + 1.3% (current : 5.37%)

                2.     Middle-term
                  unsecured loan : [Base Lending Rate] + 1.3% (current : 5.37%)

                 

              
	
                Loan
                  Conditions & Supplementary Items
 	
                1.     Re-request
                  the Board Resolution of the Executive Board on loan approval
                  determination

                2.     Re-request
                  loan guarantee and loan agreement of both Pai Suang-Yi and Yang
                  Ming-Tan

                3.    
                  Middle-term unsecured loan: NT$5,352,000.- till Mar. 19,2008; principal
                  and interest is paid on a monthly basis

                
                  4.    
                    Middle-term
                    unsecured loan : NT$20,000,000.-; the amount of approved loan
                    is at 125%
                    of bills receivable under control of a special account at the
                    Bank

                

              

      

      Please
        apply for relevant loan processes at the service counter of the Bank, thank
        you.

      

      

      

      

      Chang
        Hwa
        Commercial Bank, Ji-Cheng Branch

      Dated
        :
        Oct. 18, 2006

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