Document:

1ST DAY OF MAY 2014

 

GUTTERIDGE LIMITED – COVENANTOR

 

AND

 

WIDEPOINT GLOBAL SOLUTIONS INC. –
PURCHASER

 

DEED OF INDEMNITY

 

Amorys,

Solicitors,

Suite 10,
The Mall,

Beacon Court,

Sandyford,

Dublin, 18

 

EXECUTION VERSION 1ST MAY
2014

 

    	 

    	 

    

 

Deed of Indemnity

 

THIS DEED OF INDEMNITY is made on the 1st
day of May 2014

 

BETWEEN:

 

		1.	The entity whose names and addresses is set out in SCHEDULE 1 (the “Covenantor”

 

		2.	Widepoint Global Solutions, Inc having its registered office at 7926 Jones Branch Drive, Suite 520 McClean, Virginia
22102, USA (the “Purchaser”).

 

AND

 

		3.	The companies described in SCHEDULE 2 (collectively the “Company”).

 

WHEREAS:-

 

The Deed is entered into pursuant to the
provisions of the Agreement for the Sale and Purchase of the Shares of the Company of even date made between the Vendor (as therein
defined) and the Purchaser (hereinafter called “the Agreement”).

 

NOW IT IS HEREBY AGREED as follows:-

 

		1.	INTERPRETATION

 

In this Deed:-

 

		1.1.	save as herein otherwise expressly stated to the contrary all words and expressions defined in
the Agreement shall have the same meaning in this Deed and any provisions in the Agreement concerning matters of construction or
interpretation shall also apply in this Deed;

 

    	 

    	 

    

 

		1.2.	“Claim for Taxation” means any claim, notice, demand, assessment, letter or
other document made or issued or any action taken or omission made by or on behalf of the Revenue Commissioners or any revenue
or fiscal authorities, customs and excise authorities or any other statutory or governmental authority, agency, body or official
whatsoever in any part of the world whereby the Company is or may be placed or sought to be placed under a Liability to Taxation
(whether or not it is primarily payable by the Company and whether or not the Company has or may have any right of reimbursement);

 

		1.3.	“Company” means each of the companies described in SCHEDULE 2;

 

		1.4.	“Covenantor’s Group” means the Covenantor or any subsidiary or holding
company of the Covenantor, (as defined in s.155 CA,1963);

 

		1.5.	“Liability to Taxation” means any liability whatsoever to make a payment of
or in respect of Taxation, or:-

 

		1.5.1.	the loss, cancellation, non-availability, reduction, counteracting or clawing back of or failure
to obtain any Relief which would otherwise have been available to the Company at Completion;

 

		1.5.2.	the nullifying, cancellation, set-off or reduction of a right to repayment of Taxation which would
otherwise have been available to the Company at Completion; and

 

		1.5.3.	the setting off against income profits or gains that were earned accrued or received on or before
Completion, or against any liability to make a payment of or in respect of Taxation, of any Relief which was not available at Completion,
but which arises in respect of any event occurring after Completing, in circumstances where, but for such setting off, the Company
would have had an actual liability to make a payment of or in respect of Taxation and the Purchaser would have been able to make
a claim against the Covenantor under this Deed.

 

    	 

    	 

    

 

For the purpose of this Clause
the amount of any Liability to Taxation shall be deemed to be equal to:-

 

		1.5.3.1.	In the case of a liability to make a payment of or in respect of Taxation, the amount of the Taxation.

 

		1.5.3.2.	In the case of a Liability to Taxation falling within sub-Clauses 1.5.1. and 1.5.2. the amount
of Taxation which would have or has been saved by availing of the Relief so lost, cancelled, not available, reduced, counteracted,
clawed back or used with such saving to be calculated applying the rate of Taxation applicable at the date of Completion.

 

		1.5.3.3.	In the case of Liability to Taxation within sub-Clause 1.5.2. the amount of repayment which would
otherwise have been obtained but for the nullifying, cancellation, set off or reduction. The Liability to Taxation falling due
on the date on which the resulting repayment would have been received, or where such repayment was dependent upon the making of
an application or the satisfaction of some other condition, the earliest date upon which such application could have been made
or such condition satisfied.

 

		1.6.	“Relief” means any relief, allowance, exemption, credit, deduction or set-off
of whatsoever nature to the Company;

 

		1.6.1.	in computing any Liability to Taxation or any credit against Taxation; or

 

		1.6.2.	in computing or against any profit, income, gain or receipt of whatsoever nature howsoever arising.

 

    	 

    	 

    

 

		1.7.	“Representative” means Darren Daly of ByrneWallace Solicitors or such other
person or firm as may from time to time be notified in writing by the Covenantor (or the majority of them) to the Company.

 

		1.8.	“Taxation” or “Tax” means all forms of taxation, duties,
imposts, levies, withholding, rates and charges of whatsoever nature whether of Ireland or elsewhere in any part of the world wherever
or whenever created or imposed including, without prejudice to the generality of the foregoing, income tax, corporation tax, capital
gains tax, dividend withholding tax, gift tax, inheritance tax, deposit interest retention tax, value added tax, PAYE, subcontractors
tax, sales tax, customs and other import and export duties, excise duties, capital duty, property tax, rates, pay-related social
insurance or other similar contributions and generally all taxes, duties, imposts, withholdings, levies, rates and charges whatsoever
on or in relation to income, profits, gains, sales, receipts, use or occupation and any taxes, duties, imposts, withholdings, levies,
rates and charges supplementing or replacing any of the foregoing and any interest charges, surcharges, fines, penalties, costs
and expenses in connection with any of the foregoing.

 

		2.	INDEMNITIES

 

		2.1.	Covenantor’s Indemnity

 

Subject to Clause 3 hereof and
in consideration of the Purchase Consideration payable to the Vendor under the Agreement the Covenantor hereby covenants with and
undertakes to the Purchaser to indemnify and keep indemnified the Purchaser from and against:-

 

		2.1.1.	any Liability to Taxation arising wholly or partly by reference to or in connection with any Claim
for Taxation or any Liability to Taxation in respect of, by reference to or in consequence of:-

 

    	 

    	 

    

 

		2.1.1.1.	any act, omission, event or transaction or series of transactions wholly or partly occurring or
entered into on or before the date of this Deed; or

 

		2.1.1.2.	any income, profit, gain or receipt earned, accrued or received or deemed to have been earned,
accrued or received on or before the date of this Deed; or

 

		2.1.1.3.	any dividend or distribution paid or made or deemed to have been paid or made on or before the
date of this Deed;

 

		2.1.1.4	any settlement of any Claim for Taxation in respect of, by reference to or in consequence of, any
of the matters referred to in Clause 2.1.1; and

 

		2.1.1.5	all reasonable costs and expenses properly incurred in relation to any demands, actions, proceedings
and claims in respect of any Liability to Taxation or Claim for Taxation in respect of any of the matters referred to in Clause
2.1.1.

 

		2.2.	Purchaser’s Indemnity

 

The Purchaser hereby covenants
with the Covenantor to pay the Covenantor an amount equivalent to any Taxation which any member of the Covenantor’s Group
becomes liable to pay as a result of any transaction involving the Company after Completion, except any transaction completed after
Completion pursuant to a legally binding obligation or arrangement entered into by the Company on or before Completion.

 

		3.	EXCLUSIONS

 

The indemnities contained in
Clause 2 hereof shall not apply to any Liability to Taxation or Claim for Taxation to the extent that:-

 

    	 

    	 

    

 

		3.1.	specific provision or reserve has been made in the Accounts in respect of such Liability to Taxation
or Claim for Taxation or was specifically referred to in the notes thereto;

 

		3.2.	such Liability to Taxation or Claim for Taxation arises or is increased as a result only of any
increase in rates of Taxation made after the date of this Deed with retrospective effect;

 

		3.3.	such Liability to Taxation or Claim for Taxation would not have arisen but for a voluntary act
or transaction carried out by the Purchaser or the Company without the consent of the Representative and which the Purchaser or
the Company outside the normal course of business was (or ought to have been) aware could give rise to such Liability to Taxation;

 

		3.4.	the loss occasioned has been recovered pursuant to any claim under the Warranties;

 

		3.5.	it corresponds to an increase in the value of the assets of any other Company, resulting from a
reduction in its Liability to Taxation (except insofar as the increase is attributable to any decrease in rates of Taxation, or
variation in the method of application or calculation of the rate of Taxation, made after the date of the Agreement);

 

		3.6.	such Liability to Taxation or Claim for Taxation arises from a matter fully and fairly disclosed
in the Disclosure Letter.

 

		4.	COVENANTOR PROTECTION PROVISIONS

 

		4.1.	The liability of the Covenantor under this Deed of Indemnity shall cease on the expiration of five
years from the date hereof, save as regards an alleged liability under this Deed of which notice in writing (containing details
of the event or circumstance giving rise to the liability, and an estimate (where available) of the amount of liability which may
result) has been given to the Covenantor prior to that date.

 

    	 

    	 

    

 

		4.2.	The total liability of the Covenantor under this Deed of Indemnity, and any liability of the Covenantor
for any warranty in the Agreement that relates to Tax, shall not in aggregate, in any event exceed the total amount of the Purchase
Consideration under the Agreement as paid by the Purchaser as at the date of the relevant claim under this Deed of Indemnity or
the Agreement.

 

		4.3.	Where there is a Claim For Taxation, the Purchaser and the Company shall in addition to any other
requirement under this Deed of Indemnity;

 

		4.3.1.	fully and promptly notify the Covenantor of the applicable Claim For Taxation;

 

		4.3.2.	take all reasonable steps to mitigate any loss or liability in respect of any such Claim For Tax.

 

		4.4.	Except in the case of fraud or wilful misconduct, the Covenantor shall have no liability under
this Deed of Indemnity unless, the Purchaser or the Company having given notice of a claim as required by Clause 4.1, the
Purchaser and/or the Company serve proceedings on the Covenantor in respect of such claim within 6 months of the date of such notice;
or if later, in the case of a contingent liability, six (6) months of that contingent liability becoming actual or in either case,
such longer period as the Covenantor may agree in writing.

 

		5.	PAYMENT

 

		5.1.	The Covenantor further covenants with and undertakes to the Purchaser to indemnify and keep indemnified
the Purchaser in respect of any and all Liability to Taxation on, or in respect of, any sums paid pursuant to Clause 2 hereof or
otherwise, so that the amount so payable shall be grossed up by such amount as will ensure that after payment of any Taxation on
or in respect of such amount there shall be left a sum equal to the Liability to Taxation that would otherwise be payable were
the payment not subject to Taxation.

 

    	 

    	 

    

 

		5.2.	All sums payable by the Covenantor to the Purchaser under this Deed shall be paid free and clear
of all deductions and withholdings and free and clear of any set-off or counter claim provided, however, that if any deduction
or withholding is required by law, the Covenantor shall pay to the relevant party hereto such additional amount as shall be required
to ensure that the net amount received by such party shall equal the full amount which that party would have been entitled to receive
if no such deduction or withholding had been made and further provided that such a sum has not been recovered under sub-Clause
5.1 above.

 

		5.3.	Any payments made by the Covenantor hereunder shall constitute a repayment and a reduction of the
consideration payable for the Shares under the Agreement.

 

		5.4.	The Covenantor shall pay the Purchaser any payment due hereunder within 21 days of the determination
of the amount therefore pursuant to the provisions of this Deed whether or not any payment shall be been made to the Revenue Commissioners
or other fiscal authority.

 

		6.	CONDUCT OF CLAIMS AND APPEALS

 

		6.1.	The Company shall notify the Representative in writing of any Claim for Taxation which comes to
its notice, from which it appears that the Covenantor is, or may become, liable to indemnify the Purchaser under this Deed. Where
a time limit for appeal applies to the Claim for Taxation, the notification shall be given as soon as reasonably possible after
the date on which the Claim for Taxation comes to the notice of the Company or the Purchaser, but, where no limit applies or the
period to which the limit relates has not commenced, the notification shall be given within 15 Business Days of that date.

 

    	 

    	 

    

 

		6.2.	The Company shall ensure that a Claim for Taxation to which Clause 6.1 applies, is, so far as reasonably
practicable, dealt with separately from claims to which it does not apply and that no Liability to Taxation arising from the Claim
for Taxation is accepted or discharged prematurely, and for this purpose any payment made by the Company to avoid incurring interest
or any penalty in respect of unpaid taxation shall be deemed not to be made prematurely.

 

		6.3.	Subject to Clause 6.6, the Company may, at its discretion, at the request in writing of the Representative,
permit the Covenantor to dispute on behalf of the Company any Claim for Taxation falling within Clause 6.1 and may render or cause
to be rendered to the Covenantor at the expense of the Covenantor all such assistance as the Covenantor may reasonably require
in disputing any Claim for Taxation

 

		6.4.	Subject to Clause 6.5 the Representative shall be entitled on behalf of the Company to instruct
such solicitors or other professional advisors as the Representative may nominate to act on behalf of the Covenantor or the Company
to the intent that the conduct and costs and expenses of the dispute shall be delegated entirely to and be borne solely by the
Covenantor.

 

		6.5.	In connection with the conduct of any dispute relating to a Claim for Taxation (to which Clause
6.1 applies):-

 

		6.5.1.	the Covenantor shall procure that the Representative shall consult with and keep the Company fully
informed of all relevant matters at all times and that the Representative shall promptly forward or procure to be forwarded to
the Company copies of all correspondence and other written communications pertaining to it;

 

    	 

    	 

    

 

		6.5.2.	the appointment of solicitors or other professional advisors shall be subject to the approval of
the Company which approval shall not be unreasonably withheld or delayed;

 

		6.5.3.	the Covenantor shall make no settlement or compromise of the dispute or agree any matter in its
conduct which is likely to affect the amount of the resulting Liability to Taxation or the future Liability to Taxation of the
Company without the prior approval of the Company;

 

		6.5.4.	all correspondence and communication between the Covenantor and the Revenue Commissioners or any
other relevant fiscal authority shall be subject to the prior approval in writing of the Purchaser;

 

		6.5.5.	if any dispute arises between the Purchaser and/or Company and the Representative as to whether
any Claim for Taxation should at any time be settled in full or contested in whole or in part the dispute shall be referred to
the determination of a Senior Counsel appointed by agreement between the Company and the Representative (or if they do not agree,
upon the application by either party, by the President for the time being of the Law Society of Ireland). The determination of
such Counsel shall be final and binding upon the parties. The Counsel shall be asked to advise whether, in his opinion, an appeal
against the Claim for Taxation would, on the balance of probabilities be likely to succeed and as to how the costs of the dispute
between the Representative and the Company shall be allocated between the Covenantor and the Purchaser and/or the Company. Only
if his opinion is in the affirmative shall an appeal be made and that Claim for Taxation not settled. Any further dispute arising
between the Covenantor and the Purchaser and/or the Company as to whether any further appeal shall be pursued following determination
of an earlier appeal (whether or not in favour of the Company) shall be resolved in a similar manner. The foregoing provisions
shall apply mutatis mutandis as regards any Claim for Taxation relating to the UK and or Dutch subsidiary companies.

 

    	 

    	 

    

 

		6.6.	The Covenantor shall, at the request of the Purchaser, provide to the reasonable satisfaction of
the Purchaser security or indemnities, or both, in respect of the costs and expenses of disputing any Claim for Taxation.

 

		6.7.	The Purchaser and/or Company shall not be subject to any claim by, or liability to, any of the
Covenantor on the ground that it has not complied with the foregoing provisions of this Clause if it has bona fide acted in accordance
with the instructions or approval of the Representative.

 

		6.8.	The Company shall permit the Covenantor and their advisors to have reasonable access to its records
and the reasonable assistance of its employees, to enable the Covenantor to carry on the conduct of disputing Claims for Taxation
in accordance with the foregoing provisions of this Clause.

 

		6.9.	The Covenantor shall enter into a confidentiality and non-disclosure agreement with the Purchaser
on such terms as are acceptable to the Purchaser prior to taking any permitted steps in relation to any Claim for Taxation.

 

		7.	BINDING ON SUCCESSORS

 

This Deed shall be binding upon
and inure to the benefit of the respective parties hereto and their respective personal representatives, successors and permitted
assigns.

 

    	 

    	 

    

 

		8.	WAIVER, RELEASE AND REMEDIES

 

		8.1.	A waiver by the Purchaser or the Company (as the case may be) of any breach by any party hereto
of any of the terms provisions or conditions of this Deed or the acquiescence of the Purchaser or the Company (as the case may
be) in any act (whether commission or omission) which but for such acquiescence would be a breach as aforesaid shall not constitute
a general waiver of such term, provision or condition or an acquiescence to any subsequent act contrary thereto.

 

		8.2.	Any remedy or right conferred upon the Purchaser for breach of this Deed shall be in addition to
and without prejudice to all other rights and remedies available to it whether pursuant to the Agreement or provided for by law.

 

		8.3.	No failure or delay by the Purchaser or the Company in exercising any claim, remedy, right, power
or privilege under this Deed shall operate as a waiver nor shall a single or partial exercise of any claim, remedy, right, power
or privilege preclude any further exercise thereof or exercise of any other claim, right, power or privilege.

 

		8.4.	Any liability of any party hereto to the Purchaser under the provisions of this Deed may in whole
or in part be released, varied, postponed, compounded or compromised by the Purchaser in its absolute discretion as regards any
other party under such liability without in any way prejudicing or affecting its rights against any other party hereto under the
same or a like liability. Should any provision of this Deed transpire not to be enforceable against any of the parties hereto,
such non-enforceability shall not render such provision unenforceable against any other party hereto.

 

		9.	COUNTERPARTS

 

This Deed may be executed in
any number of counterparts and by the different parties hereto on separate counterparts each of which when executed and delivered
shall constitute an original and all such counterparts together constituting but one and the same instrument.

 

    	 

    	 

    

 

		10.	ASSIGNMENT

 

This Deed shall not be assignable
in whole or in part by the Covenantor but the Purchaser shall be entitled to assign and transfer all or any of its rights and obligations
hereunder and such assignee or transferee shall be entitled to enforce the same against the Covenantor or any of them as if it
were named in this Deed as the Purchaser.

 

		11.	NOTICES

 

		11.1.	All notices or other communication whether required or permitted to be given hereunder shall be
given in writing and shall be either personally delivered to the addressee or sent by internationally recognised overnight courier
service. Any party hereto may notify all the other parties hereto in writing of a change of address. If a notice is delivered personally,
such communication shall be deemed to have been delivered upon actual receipt; and if sent by overnight courier, such communication
shall be deemed to have been received upon receipt.

 

		11.2.	For all purposes of this Deed, a notice served on the Representative shall be deemed to be service
on the Covenantor.

 

		12.	VARIATION

 

No variation of this Deed shall
be valid unless it is in writing and signed by or on behalf of each of the parties hereto.

 

		13.	SEVERABILITY

 

Each of the provisions of this
Deed is separate and severable and enforceable accordingly and if at any time any provision is adjudged by any court of competent
jurisdiction to be void or unenforceable the validity, legality and enforceability of the remaining provisions hereof or of that
provision in any other jurisdiction shall not in any way be affected or impaired thereby.

 

    	 

    	 

    

 

		14.	GOVERNING LAW AND JURISDICTION

 

This Deed shall be governed by
and construed in accordance with the laws of Ireland. Each of the parties hereto hereby agrees for the benefit of the Purchaser
and the Company and without prejudice to the right of the Purchaser and the Company to take proceedings in relation hereto before
any other court of competent jurisdiction, that the courts of Ireland shall have jurisdiction to hear and determine any suit, action
or proceedings that may arise out of or in connection with this Deed and for such purposes irrevocably submits to the jurisdiction
of such courts.

 

IN WITNESS whereof this Deed has been duly executed on
the date shown at the beginning of this Deed.

 

    	 

    	 

    

 

SCHEDULE 1

 

the covenantor

 

Gutteridge Limited, having its registered offices at Soft-Ex
House, South County Business Park, Leopardstown, Dublin 18.

 

    	 

    	 

    

 

SCHEDULE 2

THE COMPANY

 

	Name of	 	Jurisdiction of	 	Company	 	Registered Office
	Company	 	Registration	 	Reg. No.	 	 
	 	 	 	 	 	 	 
	1. Soft-Ex Communications	 	 	 	 	 	 
	Ltd.	 	Ireland	 	142179	 	Soft-ex House, South

 County Business Park,

 Foxrock, Dublin 18
	 	 	 	 	 	 	 
	2. Tambrake Ltd	 	Ireland	 	256263	 	Softech Telecom, South

 County Business Park,

 Foxrock, Dublin 18
	 	 	 	 	 	 	 
	3. Soft-Ex UK	 	UK	 	03025671	 	3B Juno House,

 Calleva Park,

 Aldermaston, Berkshire,

 RG7 8RA
	 	 	 	 	 	 	 
	4. Soft-Ex BV	 	Holland	 	24305006	 	Stoomloggerweg 4D

 Vlaardingen,

 Netherland

 

    	 

    	 

    

 

	PRESENT when the common seal of 	 
	GUTTERIDGE LIMITED	 
	was affixed hereto:-	 
	 	 
	 	Director
	 	 
	 	Director/Secretary
	 	 
	WIDEPOINT GLOBAL SOLUTIONS INC.	 
	 	 
	By Steve Komar,	 
	President,	 
	WidePoint Global Solutions Inc.SOFT-EX
COMMUNICATIONS LIMITED

 

AND

 

IAN SPARLING

 

EMPLOYMENT
AGREEMENT

 

    	1

    	 

    

 

THIS AGREEMENT is effective 01 May 2014 and made between:

 

(1)         Soft-ex
Communications Limited, the “Company”

 

(2)         Ian
Sparling, the Chief Executive Officer, “CEO”

 

IT IS HEREBY AGREED as follows:

 

1.      
    DEFINITIONS

 

1.1           In
this Agreement the following expressions have the following meanings and cognate words are to be construed accordingly:

 

the Board means the board
of directors of the Company;

 

the Compensation Committee
means the Compensation Committee of the Board of Directors of WidePoint Corporation;

 

Group means the Company and
its Subsidiaries;

 

Subsidiary has the meaning
given to that expression in section 155 of the Companies Act, 1963; and

 

WidePoint Companies shall
mean the Companies, WidePoint Corporation and any direct or indirect Subsidiary of WidePoint Corporation.

 

Headings are inserted for convenience
only and do not affect the construction of this Agreement and where the context so admits the singular includes the plural and
vice versa.

 

2.  
        EMPLOYMENT

 

2.1           The
CEO shall serve the Company and any other members of the Group as may be required by the Board (together the “Companies”)
subject to the terms and conditions hereinafter contained until the CEO’s appointment hereunder is terminated as hereinafter
provided.

 

3.       
   RESPONSIBILITIES

 

3.1           The
CEO shall perform the duties and be entitled to exercise the powers which are from time to time assigned to him or vested in him
by the Board, whether or not those duties shall be of a nature normally performed by an employee holding the position of the CEO.

 

3.2           The
CEO shall, unless prevented by illness or if otherwise agreed by the Board, devote the whole of his business time and attention
to his duties, and to the business of the Companies, other than those specifically approved by the Board, and shall well and faithfully
serve and use his best endeavours to promote the interests of the Companies at all times.

 

    	2

    	 

    

 

3.3           The
CEO shall use his reasonable endeavors to promote, develop, and extend the business and interests of the Companies, and at all
times and in all respects to conform to and comply with the proper and reasonable directions and regulations of the Board.

 

3.4           The
CEO shall give to the Board and/or to such persons as it may direct such information and such explanations regarding the affairs
of any of the Companies as the Board may require.

 

3.5           The
CEO’s principal base of operation is within the Republic of Ireland but he shall travel to such places (whether within or
outside the Republic of Ireland) in such manner and on such occasions as the Board may from time to time reasonably require.

 

4.    
      REMUNERATION

 

4.1           The
Company shall pay to the CEO an annual salary (paid monthly in arrears) of €175,000.00. The payment of such salary shall be
net of PAYE and PRSI payments and all other statutory deductions required by law.

 

4.2           The
salary payable to the CEO hereunder is the minimum salary payable and shall be reviewed annually in each calendar year on or before
1st May by the Board and the Compensation Committee against the background of inflation, national wage agreements and
job enlargement (if any) in that calendar year. Any increase in salary agreed between the Company and the CEO will not affect the
remainder of the terms of this Agreement which will remain in full force and effect notwithstanding such increase. The CEO shall
also be eligible to receive bonus compensation of up to 50% of annual salary, as determined in the sole discretion of the Board
and the Compensation Committee, with such bonus compensation and criteria to be reviewed by the Board and Compensation Committee
on an annual basis.

 

4.3           The
CEO shall receive an annual car allowance that will be subject to tax as income. This annual allowance shall amount to €16,500
pa (to be adjusted for annual inflation on an annual basis) and the Company will reimburse all business mileage, at prevailing
recommended Revenue guidelines. Appropriate documentation as required by the Revenue should be maintained by the CEO. The allowance
shall be paid in equal monthly installments and shall be subject to all applicable taxes.

 

4.4           All
expenses of the CEO properly incurred and vouched during the course of his employment shall be reimbursed by the Company.

 

4.5           The
CEO shall remain a member of the Company’s employee benefit plan relating to income continuance and death-in-service benefits,
and will remain a member of the Company’s pension scheme. The Company will contribute up to €15,000 pa to the Company’s
pension scheme and the CEO is required to contribute a minimum of 3% of the CEO’s pensionable salary to the Company’s
pension scheme.

 

4.6           The
CEO will be eligible to participate in profit sharing schemes and performance-related bonus schemes of the Company which will be
administered by the Board and the Compensation Committee. Entitlement in this regard lies exclusively at the discretion of the
Board and the Compensation Committee.

 

    	3

    	 

    

 

4.7           The
CEO will be eligible to participate in share option schemes of the Company to such extent as may be decided by the Board and the
Compensation Committee in their absolute discretion. Upon the effective date of this Agreement, the Company will award to the CEO
an option to purchase 200,000 shares of the Common Stock of WidePoint Corporation (“Option Grant”). This Option Grant
will be subject to the general terms and conditions of the Amended and Restated 2008 Stock Incentive Plan of WidePoint Corporation
(the “Plan”) and the terms and conditions of the stock option agreement to be entered into between WidePoint Corporation
and the CEO (“Stock Option Agreement”). The Option Grant shall have a 7 year term with full vesting at the fifth anniversary
of the Option Grant, as well as mutually defined performance-based opportunities to further accelerate the vesting date. The per
share exercise price of the Option Grant will be priced as of the Agreement date. The Stock Option Agreement shall further provide
for the acceleration of the vesting of the Option Grant in the event of a Change in Control (as such term is defined in the Plan),
provided that no such acceleration to vesting shall take place in the event that the Change in Control takes place within 90 days
following the issuance of the Option Grant or in the event that the CEO shall no longer be employed with the WidePoint Companies
as of such Change in Control.

 

4.8           The
Company shall discharge health insurance premiums for the CEO in accordance with Plan B of the Voluntary Health Insurance Board.

 

4.9           The
Company shall disburse all telephone rental and charges incurred by the CEO. The Company shall pay the reasonable costs of broadband
internet service supplied to the CEO’s primary residence.

 

4.10         The
Company shall also pay the annual costs of subscription to Powers Court Golf Club (“Annual Golf Subscription”) and
Chartered Accountants Ireland.

 

5.    
      ANNUAL HOLIDAYS

 

The CEO is entitled to annual holidays of
25 working days. Public holidays are in addition to annual holidays together with any other holidays granted by the Company to
employees as a whole.

 

6.      
    WORKING HOURS

 

The CEO’s hours of work will be 9.00
a.m. - 5.30 p.m., Monday – Friday, included is a one hour lunch break and a ten minute break in the morning and afternoon.
These times may vary for individual and operational reasons. The CEO’s work is of such a nature that from time to time the
CEO may be required to work such additional hours as are necessary to complete particular tasks, and for no additional payment.

 

7.    
      REASONABLENESS OF RESTRICTIONS

 

The
CEO recognizes and agrees that, whilst performing the CEO’s duties for the Companies the CEO will have access to and come
into contact with trade secrets and confidential information belonging to the WidePoint Companies and will obtain personal knowledge
of and influence over its or their customers and/or employees. The CEO therefore agrees that the restrictions contained in this
Agreement are reasonable and necessary to protect the legitimate business interests of the WidePoint Companies and related entities
both during and after the termination of the CEO’s employment.

 

    	4

    	 

    

 

8.       
   CONFIDENTIALITY

 

8.1           The
CEO will not, except as authorised or required by the CEO’s duties, reveal to any person, persons or company any information
of a confidential or proprietary nature, including (without limitation) any trade secrets, computer programs, software designs,
diagrams or methods, secret or confidential operations, processes or dealings or any information concerning the organisation, business,
finances, transactions or affairs of the WidePoint Companies or related entities or their existing or potential customers which
may come to the CEO’s knowledge during the period of the CEO’s employment with the Company, including any such information
which came to the CEO’s knowledge during his employment as Chief Executive Officer of Soft-Ex Holdings Limited (“Confidential
Information”). The CEO will keep all Confidential Information entrusted to the CEO completely secret and will not use
or attempt to use any Confidential Information in any manner which may injure or cause loss either directly or indirectly to the
WidePoint Companies or their existing or potential customers or its or their business or businesses, or may be likely so to do.
This restriction will continue to apply after the termination of the CEO’s employment without limit in point of time but
will cease to apply to information or knowledge which may reasonably be said to have come into the public domain other than by
reason of breach of the provisions of this Agreement.

 

8.2           The
CEO will not during the term of the CEO’s employment with the Company make otherwise than for the benefit of the Company
any notes or memoranda relating to any matter within the scope of the business of the WidePoint Companies or related entities or
their existing or potential customers or concerning any of the dealings or affairs of any such company nor will the CEO either
during the term of the CEO’s employment with the Company or afterwards use or permit to be used any such notes or memoranda
otherwise than for the benefit of the Company, it being the intention of the parties that all such notes or memoranda made by the
CEO will be the property of the Company and left at its offices upon the termination of the CEO’s employment with the Company.

 

8.3           On
termination of the CEO’s employment hereunder, the CEO shall deliver to the Company all documents, papers, notes and other
media of any description (including, without limitation, computer programs) in the CEO’s possession or under the CEO’s
control which relate in any way to the affairs of the WidePoint Companies (or any of them) or to property in which the WidePoint
Companies (or any of them) have an interest, and the CEO shall not retain any copies thereof.

 

9.     
     INTELLECTUAL PROPERTY

 

9.1           In
this clause 9, “IP” means all intellectual property rights of whatever nature, including:

 

(a)          copyright
(present and future), moral rights, patents, trademarks, design rights and database rights (whether or not any of these is registered
and including any applications for registration of any such rights);

 

    	5

    	 

    

 

(b)          know-how,
Confidential Information and trade secrets and all rights or forms of protection of a similar nature or having similar effect to
any of these which may exist anywhere in the world;

 

(c)          concept,
discovery, invention, process, procedure, development or improvement in process or procedure;

 

(d)          data,
design, formula, model, plans, drawings, documentation, database, computer program or software (including related preparatory and
design materials) whether registrable or not and whether or not copyright or design rights subsist in it; and

 

(e)          any
idea, method, information or know-how which is made, discovered, created or generated by the CEO whether alone or with others and
whether or not in the course of the CEO’s employment which relates to or affects the business of the Company or which is
capable of being used or adapted for use in connection with the Company.

 

9.2           The
CEO will immediately disclose to the Board any discovery or invention or process or improvement in procedure made or discovered
by the CEO (whether or not in conjunction with any other person or persons) while in the employment of the Company in connection
with or in any way affecting or relating to the business of the Company or capable of being used or adapted for use therein or
in connection therewith (“Inventions”). All Inventions will belong solely to the Company or such other person,
persons or company as the Company may nominate for the purpose.

 

9.3           Any
IP developed in whole or in part by the CEO during or in connection with the CEO’s employment with the Company will immediately
vest in the Company (or a nominee of the Company where the Company requires) absolutely.

 

9.4           If
and whenever required so to do (whether during or after the termination of the CEO’s employment) the CEO will without charge
and at the expense of the Company or its nominee apply or join in applying for letters patent or other form of protection for any
IP referred to in this clause 9 and execute all instruments and do all things considered necessary in the absolute discretion of
the Company in relation to the said IP including vesting all right and title to such IP when obtained in the Company (or its nominee)
as sole beneficial owner, or in such other person as the Company may require.

 

9.5           If
the rights in the IP belong to the Company or are capable of doing so, the CEO will act as trustee for the Company in relation
to them.

 

9.6           The
CEO hereby irrevocably and unconditionally waives in favour of the Company the moral rights conferred on the CEO by the Copyright
and Related Rights Act 2000 to 2007 in respect of any IP in which the copyright is vested in the Company under this clause or otherwise.
The CEO may not under any circumstances exercise any IP against the Company or any of the WidePoint Companies or associated companies
or any nominee of any of them.

 

    	6

    	 

    

 

9.7           If
requested by the Company, whether during the CEO’s employment or when the CEO’s employment with the Company ceases,
the CEO will, at the expense of the Company, do everything reasonably
required by the Company (including executing documents) to:

 

(a)          Protect
all current and future rights in the IP (by applying for letters patent or other appropriate form of protection) in Ireland or
any other part of the world;

 

(b)          Vest,
transfer or assign such protection or right as the case may be to the Company or its nominee with full title guarantee and the
right to sue for past infringement and recover damages; and

 

(c)          Provide
all reasonable assistance as the Company may require to obtain, maintain or enforce rights to the IP.

 

9.8           The
CEO unconditionally and irrevocably appoints the Company to be the CEO’s attorney in the CEO’s name and on the CEO’s
behalf to execute and do any such instruments or things and generally to use the CEO’s name for the purpose of giving to
the Company (or its nominee) the full benefit of the provisions of this clause 9. A certificate in writing signed by any executive
or the Secretary of the Company that any instrument or act falls within the authority conferred in this clause 9.8 will be conclusive
evidence that such is the case in favour of a third party.

 

9.9           By
signing this Agreement the CEO acknowledges for the avoidance of doubt that any discovery, invention, process or improvement in
procedure made or discovered by the CEO, any IP rights in any material created by the CEO and any preparatory or specification
documents and materials created by the CEO in the course of the CEO’s employment with or engagement by the Company or any
related entity during the period prior to the date of this Agreement is (and has been from the beginning) the property of and vests
solely and absolutely in the Company and that the CEO shall disclose such immediately to the Company to the extent not already
explicitly disclosed to the Company. The CEO also acknowledges that any rights of action which have accrued or will accrue vest
solely and absolutely in the Company. The CEO agrees that at no time will the CEO attempt to assert any rights or make any claim
in respect of any such IP rights against the Company or its licensees or successors in title.

 

9.10         For
the avoidance of doubt, the termination of this Agreement (for whatever reason) shall not affect the operation of this clause 9.

 

10.         TERMINATION

 

10.1         The
Company may terminate the CEO’s employment hereunder on not less than 9 months ’ prior notice and the CEO may terminate
his employment on not less than 9 months’ prior notice.

 

10.2         The
Company may terminate the CEO’s employment hereunder at any time by notice, with immediate effect, provided that the Company
shall continue to pay to the CEO the remuneration set forth in Clause 4 of this Agreement for a period of 9 months following any
such termination by the Company; provided, further, that in the event that the Annual Golf Subscription shall come due during such
9-month period, the Company shall only be liable to the CEO for a sum equal to the amount of such Annual Golf Subscription multiplied
by a fraction, the numerator of which shall be the number of months during such 9-month period for which the payment of the Annual
Golf Subscription shall be effective and the denominator of which is 12.

 

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10.3        The
Company may be entitled at its discretion after any notice is given under clause 10.1 or 10.2 to require the CEO to remain away
from the places of business of the Companies during all or any part of the unexpired period of the notice, in which event the CEO
shall comply with any reasonable conditions laid down by the Company during such period.

 

10.4        [Intentionally
Omitted]

 

10.5        If
the CEO:

 

10.5.1           is
declared a bankrupt or applies for protection against his creditors generally;

 

10.5.2           is
guilty of any fraud, serious misconduct or willful neglect to carry out his duties hereunder or commits any serious or repeated
breach of this Agreement continued after warning;

 

10.5.3           is
guilty of any serious repeated breach of non-observance of any of the stipulations contained in the Articles of Association of
the Company or the provisions of the Companies Acts, 1963 to 1990;

 

10.5.4           is
convicted of any offence under Part V of the Companies Act, 1990 or any other present or future statutory enactment or regulations
relating to insider dealing;

 

10.5.5           ceases
to be a director of any company by virtue of any provision of the Companies Acts, 1963 to 1990 (as the same may be amended from
time to time) or he becomes subject to any declaration or order made by a court of competent jurisdiction restricting or disqualifying
him from being a director of any company;

 

10.5.6           in
the opinion of a majority of the Board becomes incapable by reason of mental disorder of discharging his duties as a director or
employee of the Company or any other of the Companies;

 

10.5.7           is
convicted of any indictable offence (other than an offence under the road traffic legislation for the time being in force for which
a penalty of imprisonment is not enforced);

 

10.5.8           engages
in any conduct which brings or is likely to bring serious discredit upon the Company;

 

10.5.9           persistently
refuses to obey lawful instruction(s) from the Board or abandons the CEO’s duties without authorisation from the Board;
or

 

10.5.10         
materially or repeatedly breaches any other policy or procedure of the Company from time to time,

 

    	8

    	 

    

 

the Company may terminate the CEO’s
employment hereunder by notice with immediate effect without compensation, and such termination will be without prejudice to any
other rights and remedies of the Company in respect of any breach of this Agreement.

 

10.6         In
any case where the Company is entitled to give a notice of termination under clause 10.5, it will be entitled instead to suspend
the CEO, either on full or part pay, or without payment of salary and with or without the benefits or other perquisites arising
hereunder including (without limitation) the benefits, expenses and perquisites referred to in clause 4.

 

10.7         In
the event of notice of termination by either party, the Company may request the CEO to take “garden leave” and not
to attend for work or perform duties during all or part of the notice period. However, during that time the CEO will continue to
be employed by the Company and owe duties of fidelity and good faith to the Company and will remain bound by the terms of this
Agreement. Alternatively, in the event of notice by the CEO, the Company may terminate the employment immediately by paying the
CEO in lieu of such notice period.

 

10.8         The
Company reserves the right to deduct from the CEO’s final salary any monies due and owing by the CEO to the Company. Where
holidays have been taken by the CEO in excess of any holiday entitlement accrued by the CEO up to the termination of the CEO’s
employment, the amount of salary paid to the CEO in respect of such excess holidays taken may be deducted by the Company from any
salary due.

 

11.         ILLNESS

 

11.1         The
CEO shall continue to be paid during absence due to incapacity as a result of sickness or accident (such payments to be inclusive
of any statutory sick pay or State benefits to which he may be entitled) for a total of up to 26 weeks in any one year of employment
under this Agreement. Thereafter, the CEO shall continue to be paid salary solely at the discretion of the Company.

 

11.2         If
the incapacity is or appears to be an occasion of actionable negligence of a third party in which damages are or may be recoverable,
the CEO shall immediately notify the Board of that fact and of any claim, compromise settlement or judgment made or awarded in
connection with it, and shall give to the Board all particulars which the Board may reasonably require and shall, if required by
the Board, refund to the Company that part of any damages recovered related to the loss of earnings for the period of the incapacity
as the Board may reasonably determine, provided that the amount to be refunded will not exceed the amount of damages or compensation
recovered by him less any cost borne by the CEO in connection with the recovery of such damages or compensation and will not exceed
the total remuneration paid to him by way of salary in respect of the period of the incapacity.

 

11.3         If
the CEO is unable to carry out his duties hereunder for a period of 26 consecutive weeks or for periods totaling 182 days during
any twelve consecutive calendar months due to illness, incapacity or for any other reason beyond his control, the Company will
be entitled to treat this Agreement as frustrated and accordingly terminated. For the avoidance of doubt any termination of this
Agreement pursuant to this clause 11.3 will be without prejudice to any entitlement which the CEO may have to permanent health
insurance benefits under the Company’s pension scheme.

 

    	9

    	 

    

 

12.         OFFICE
OF DIRECTOR

 

Upon the termination of his employment hereunder,
the CEO shall forthwith resign from his directorships of any members of the Group of which he is for the time being a director.
The Company is accordingly irrevocably authorised to appoint some person in his name and on his behalf to execute all documents
and to do all things requisite to give effect to such resignations.

 

12.1        During
his employment under this Agreement the CEO shall not:

 

12.1.1           voluntarily
do or refrain from doing any act whereby his office as a director of the Company is or becomes liable to be vacated; or

 

12.1.2           do
anything that would cause him to be disqualified from continuing to act as a director.

 

12.2        Upon
the termination by whatever means of this Agreement (save if the Company and the CEO enter into a further contract of employment)
the CEO shall at the request of the Company immediately resign from office as a director of the Company and from such offices held
by him in any other members of the Group as may be so requested, without claiming compensation, and deliver to the Company a letter
under seal to this effect in a form approved by the Company and, in the event of his failure to do so, the Company is hereby irrevocably
authorised to appoint some person in his name and on his behalf to sign whatever such letters of resignation from the Company and
other members of the Group of which the CEO is at the material time a director or other officer and to do such other things as
are reasonably necessary to give effect to such resignations.

 

12.3        The
CEO shall not, without the consent of the Company, at any time thereafter represent himself still to be connected with the Company
or any members of the Group in any respect.

 

13.         MEDICAL
CLEARANCE

 

The Company reserves the right to call for
a medical examination to determine the CEO’s fitness to work on general or specific duties at any time.

 

14.         GRIEVANCE
AND DISCIPLINARY PROCEDURE

 

14.1        The
CEO shall refer any grievance about his employment hereunder in writing to the Board.

 

14.2        All
disciplinary matters relating to the CEO will be dealt with by the Board. In considering any such matters, the Board will ensure
that any matters of concern will be brought to the CEO’s attention and an opportunity given for an explanation before any
decision is made as to the form (if any) of disciplinary action to be applied.

 

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15.         NOTICES

 

Any notice, request, demand, waiver, consent,
approval or other communication which is required or permitted hereunder shall be in writing and shall be deemed given only if
delivered personally or by internationally-recognized courier service (with receipt acknowledged), as follows: 

 

If to
the Company, to:

 

c/o WidePoint Global Solutions, Inc.

Attention: James T. McCubbin

7926 Jones Branch Drive, Suite 520

McLean, Virginia 22102

 

If to CEO, to:

 

Ian Sparling

_____________________________________

_____________________________________

 

or such other address as the addressee may have specified in
a notice duly given to the sender as provided herein.

 

16.         MISCELLANEOUS

 

16.1         This
Agreement supersedes all prior representations, arrangements, understandings and agreements between the parties hereto relating
to the subject-matter hereof, and sets forth the entire, complete and exclusive agreement and understanding between the parties
relating to the subject matter hereof; no party has relied on any representation, arrangement, understanding or agreement (whether
written or oral) not expressly set out or referred to in this Agreement.

 

16.2         It
is agreed by and between the parties hereto that the parties will, in the light of circumstances prevailing from time to time,
consider modifications or alterations to the within Agreement and, in the event of any such modifications and alterations being
agreed between the parties hereto, then and in that event the said modifications and/or alterations shall be recorded as addenda
of the within Agreement and shall be executed by the parties hereto. No amendment, change or addition to the terms of this Agreement
shall be effective or binding on either party unless reduced to writing and executed by both parties.

 

16.3         This
Agreement will be governed by and construed in accordance with the laws of Ireland, including its rules as to the conflict of laws
and is subject to the exclusive jurisdiction of the Courts of the Republic of Ireland.

 

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16.4         This
Agreement may be executed in any number of counterparts and any party hereto may execute any such counterpart, each of which when
executed and delivered shall be deemed to be an original and all of which counterparts taken together shall constitute but one
and the same agreement. This Agreement shall become binding when one or more counterparts taken together shall have been executed
and delivered by the parties. It shall not be necessary in making proof of this Agreement or any counterpart hereof to produce
or account for any of the other counterparts. This Agreement, to the extent signed and delivered by means of a facsimile
machine or other electronic transmission (including .pdf files), shall be treated in all manner and respects and for all purposes
as an original agreement and shall be considered to have the same binding legal effect as if it were the original signed version
thereof delivered in person.

 

16.5         Whenever
possible, each provision of this Agreement will be interpreted in such manner as to be effective and valid under applicable law.
The parties agree that (i) the provisions of this Agreement shall be severable in the event that any of the provisions hereof are
for any reason whatsoever invalid, void or otherwise unenforceable, (ii) such invalid, void or otherwise unenforceable provisions
shall be automatically replaced by other provisions which are as similar as possible in terms to such invalid, void or otherwise
unenforceable provisions but are valid and enforceable and (iii) the remaining provisions shall remain enforceable to the fullest
extent permitted by law.

 

16.6         This
Agreement is intended to bind and inure to the benefit of and be enforceable by the CEO and the Company, and their respective successors
and assigns. The CEO may not assign the CEO’s rights or delegate the CEO’s obligations hereunder without the prior
written consent of the Company. The Company may assign its respective rights and delegate its duties hereunder without the consent
of the CEO to any member of the Group or other affiliate of the Company.

 

16.7         If
either party breaches this Agreement, the prevailing party shall be entitled to recover costs, including reasonable attorneys’
fees, from the non-prevailing party.

 

17.         POST-TERMINATION
RESTRICTIONS

 

17.1         For
the purposes of this clause 17 the following words have the specified meanings:

 

“Company Business” shall mean the
full range of business activities heretofore carried on by the Company, its Subsidiaries or its associated entities, including
but not limited to developing, marketing and distributing telecom data intelligence hosting services for mobile and fixed operators,
managing telecom data, developing and innovating telecom data management software and performing related services, including telecom
expense management services, and selling and distributing same worldwide with particular emphasis on Ireland and the United Kingdom.

 

“Restricted Period” shall mean
the period commencing from the date of termination of the CEO’s employment under this Agreement (for whatever reason) and
continuing for twelve (12) months thereafter (such period to be reduced by any period of “garden leave” as described
in clause 10.7 hereof); provided, however, that if for whatever reason the twelve (12) months is considered unreasonable by a court
of competent jurisdiction, the Restricted Period shall mean six (6) months.

 

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“Restricted Territory” shall mean
Ireland and the United Kingdom.

 

17.2         The
CEO acknowledges and agrees that all of the restrictions contained herein are reasonable and necessary to protect the under listed
proprietary interests of the Company:

 

(a)          Trade
secrets and confidential information.

 

(b)          Trade
connections.

 

(c)          Existing
employees.

 

(d)          The
Company’s IP.

 

17.3         Upon
the termination of the CEO’s employment hereunder howsoever arising, the CEO will not for the duration of the Restricted
Period and within the Restricted Territory either directly or indirectly (without the prior written consent of the Company):

 

(a)          Canvass,
solicit or approach or cause to be canvassed, solicited or approached for orders any person, firm or company who at any time during
the twelve months immediately preceding the date of termination of the CEO’s employment is or was:

 

(i)          in
negotiation for the supply of goods or services with the Company or any Subsidiary; or

 

(ii)         A
client or customer of the Company; or

 

(iii)        In
the habit of dealing with the Company where the orders relate to goods and/or services which are competitive with or of the type
supplied by the Company and where the CEO acting in the course of the CEO’s duties dealt or had contact with the person,
firm or company during the twelve (12) months immediately preceding the date of termination.

 

(b)          Solicit
or entice or endeavour to solicit or entice away from the Company or employ or engage, whether on the CEO’s own behalf or
on behalf of others, any person who is or was employed or engaged by the Company in an executive, senior manager, technical or
sales capacity at any time during the twelve (12) month period immediately preceding the date on which the CEO’s employment
with the Company terminated; or

 

(c)          Interfere
or seek to interfere with the supply and/or continuation of such supply and/or the terms of such supply to the Company of any goods
or services by any supplier who is key to the Company’s business interests who, during the twelve months preceding the date
of the CEO’s termination, supplied goods or services to the Company, being a supplier of goods or services with whom during
such twelve-month period the CEO had dealings of a material kind.

 

17.4         The
CEO agrees that the Company may seek equitable remedies to enforce the restrictions contained in this Agreement in addition to
any other legal remedies it has.

 

    	13

    	 

    

 

17.5         Each
of the restrictions set out in this clause 17 is an entirely separate, severable and independent restriction and all such restrictions
shall (without prejudice to their generality) apply to any action taken by the CEO whether as agent, representative, principal,
employee, consultant or as a director or other officer of any company, or by any company controlled by the CEO or any associate
of the CEO.

 

17.6         In
the event that any of the restrictions contained in clause 17 herein are adjudged by a court of competent jurisdiction to go beyond
what is reasonable, in all the circumstances, for the protection of the legitimate interests of the Company, its Subsidiaries or
related entities but would be adjudged reasonable if any particular restriction or restrictions, or part thereof, were deleted
or amended in any manner, then the restrictions in question shall apply with such deletions or amendments as may be decided by
a court of competent jurisdiction, without affecting the remaining provisions thereof.

 

17.7         For
the avoidance of doubt, the termination of this agreement (for whatever reason) shall not affect the operation of this clause 17.

 

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INTENTIONALLY BLANK]

 

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IN WITNESS WHEREOF this Agreement has been
entered into on the date first herein written:

 

	SIGNED on behalf of the	 
	Company in the presence	 
	of:	 
	 	Signature
	 	 
	 	 
	 	Title
	 	 
	SIGNED by the CEO	 
	in the presence of:	 
	 	Signature

 

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