Document:

ESCROW
      AGREEMENT

    

    This
      Escrow Agreement, dated as of January 17, 2007 (this “Agreement”),
      is
      entered into by and between Long-E International, Inc., a Utah corporation,
      with
      its principal offices located at C-6F HUHAN CHUANGXIN BLOCK, KEYUAN ROAD,
      HI-TECH INDUSTRY ZONE, SHENZHEN GUANDONG F4 5180000 (the “Company),
      WestPark Capital, Inc. a Colorado corporation with its principal offices located
      at 1900 Avenue of The Stars, Suite 310 Los Angeles, CA 90067 (the “Placement
      Agent”)
      and
      Law Offices of David L. Kagel, A Professional Corporation, with offices at
      1801
      Century Park East, Suite 2500, Los Angeles, CA 90067 (the “Escrow
      Agent”).
      

    

    WHEREAS,
      Placement Agent and the Company have entered into an Engagement Agreement (the
      “Engagement”),
      dated
      as of June 20, 2006 regarding certain financing (the “Offering”)
      in the
      form of Convertible Notes, which are convertible into shares of the Company’s
      preferred stock of the Company, (the “Securities”)
      and
      Regulation D of the General Rules and Regulations under the Securities Act
      of
      1933, as amended (the “Act”)
      such
      placement to be made solely to accredited investors, as that term is defined
      in
      the Act;

    

    WHEREAS,
      the Placement Agent, as agent for the Company, proposes to offer the Securities
      on a best efforts basis, a maximum of $6,000,000 (“Maximum
      Offering”),
      which
      Securities of convertible debt are being offered with a conversion price of
      $0.40 (the “Purchase
      Price”);

    

    WHEREAS,
      the proceeds to the Company from the sale of the Securities (the “Subscription
      Funds”)
      are to
      be held in escrow pending the Company’s receipt of subscriptions, consisting of
      the full Purchase Price of Securities subscribed for and a related subscription
      agreement, (each a “Subscription”)
      from
      subscribers for Securities (each a “Subscriber”),
      until
      the expiration of the Offering Period as defined herein; and

    

    WHEREAS,
      the Company and the Placement Agent propose to establish an escrow account
      with
      the Escrow Agent whereby the Escrow Agent will serve as escrow agent pursuant
      to
      the terms and subject to the conditions provided for in this
      Agreement.

    

    NOW,
      THEREFORE, in consideration of the premises and the mutual covenants contained
      in this Agreement, and other good and valuable consideration, the receipt and
      sufficiency of which is hereby acknowledged, the parties hereto agree as
      follows:

    

    1.   Appointment
      of Escrow Agent:
      The
      Company and the Placement Agent hereby appoint the Escrow Agent as agent and
      custodian for the purposes of this Agreement, and the Escrow Agent accepts
      such
      appointment, each upon the terms and subject to the conditions set forth in
      this
      Agreement.

    

    2.    Establishment
      of the Escrow Account:
      The
      Company and the Placement Agent hereby establish (the “Escrow Agreement”) with
      the Escrow Agent under Escrow Agent’s client trust account at Wells Fargo Bank
      located at 1801 Avenue of the Stars, Los Angeles, California 90067 (the
“Bank”),
      to
      receive, hold and disburse Subscription Funds as set forth herein (the
“Escrow
      Account”).
      The
      Placement Agent shall instruct each Subscriber to make the Subscription Funds
      payable to the Escrow Account. 

    

    3.   The
      Escrow Period:
      The
      Offering shall expire on February 28, 2007, unless extended for an additional
      period of up to 45 days at the sole discretion of the Company, and upon at
      least
      five (5) business days written notice to the Escrow Agent (said initial or
      extended period is defined as the “Offering
      Period.”)

    

    4.   Deposits
      into the Escrow Account:

    

    (a) All
      Subscribers’ checks and wire transfer funds shall be made payable to “Law
      Offices of David L. Kagel, Prof. Corp. Subscription Escrow Account No. 3” as
      escrow agent for the Company.  Checks may be delivered to the Placement
      Agent, who in turn will deliver them to an Account Representative at the Bank
      for deposit into the Escrow Account.  The Placement Agent will promptly
      furnish to the Escrow Agent copies of all checks and related deposit slips
      so
      delivered to the Bank.  All Subscription Funds shall be accompanied by
      written subscription information in the form attached hereto as Exhibit B. 
The Escrow Agent shall, upon receipt of a Subscription, together with the
      related Purchase Price therefor, deposit the Purchase Price of said Subscription
      in the Escrow Account for collection.

    
      
         

      

      
         

        
          

        

      

      
         

      

    

    (b)   Any
      checks which are received by Escrow Agent that are made payable to a party
      other
      than the Escrow Agent shall be returned directly to the proposed purchaser,
      together with any documents delivered therewith. In the event the Escrow Agent
      does not have sufficient Information to return such deposit to the proposed
      purchaser, the Escrow Agent shall return such deposit and documents to the
      Placement Agent. Simultaneously with each deposit, the Placement Agent shall
      provide the Escrow Agent with a copy of a fully executed Subscription containing
      the name, address and taxpayer identification number of each Subscriber and
      of
      the aggregate principal amount of Securities subscribed for by such Subscriber.
      The Escrow Agent is not obligated, and may refuse, to accept checks that are
      not
      accompanied by a Subscription containing the requisite information.

    

    (c)   In
      the
      event a wire transfer is received by the Escrow Agent and the Escrow Agent
      has
      not received a related subscription agreement, fully executed, the Escrow Agent
      shall notify the Placement Agent. If the Escrow Agent does not receive a fully
      executed copy of the subscription agreement containing the name, address and
      taxpayer identification number of the Subscriber and the Purchase Price of
      the
      Securities subscribed for by such Subscriber prior to close of business on
      the
      second business day (days other than a Saturday or Sunday or other day on which
      the Escrow Agent is not open for business in the State of New York) after
      notifying Placement Agent of receipt of said wire, the Escrow Agent shall return
      the funds to the prospective purchaser.

    

    5.   The
      Offering Period:
      During
      the Offering Period, the Escrow Agent shall maintain a list of (i) the name,
      address and taxpayer identification number of each Subscriber, (ii) the number
      of Securities subscribed for by such Subscriber, as accepted, and (iii) the
      aggregate Purchase Price received from each Subscriber.

    

    6.   Delivery
      of the
      Offering Proceeds:
      A
      request for disbursement from the Escrow Account shall be signed by an
      authorized representative of both the Company and the Placement Agent and shall
      be substantially the same form as Exhibit C attached hereto and made a part
      hereof. The Escrow Agent shall not be responsible for evaluating the truth
      or
      sufficiency of any request for disbursement. The Escrow Agent shall disburse
      and
      deliver all Subscription Funds deposited in the Escrow Account for Subscriptions
      accepted by the Company and available for distribution to the Company (the
      “Offering
      Proceeds”)
      as
      follows:

    

    (a)   In
      the
      event that the Proceeds are not received by the Escrow Agent on or prior to
      the
      termination of the Offering Period, promptly to the applicable Subscriber (in
      the amount received from such Subscriber when tendering the Subscriber’s
      Subscription); or

    

    (b)   In
      the
      event that at least the Proceeds are received by the Escrow Agent on or prior
      to
      the termination of the Offering Period, in accordance with the written
      instructions of the Company and the Placement Agent; however, in no event shall
      the Escrow Agent distribute the funds without the documentation as may be
      necessary in the opinion of the Escrow Agent.

    

    (c)   Notwithstanding
      the foregoing, the distribution of funds pursuant to Sections 6(a) and (b)
      shall
      not occur until the date on which said funds have cleared.

    

    7.   In
      the event that
      Proceeds from less than the Maximum Offering are disbursed to the Company in
      accordance with Section 6(b) of this Agreement, the Escrow Agent shall deposit
      any additional funds received during the Offering Period in the Escrow Account
      until given further instructions by the Company and the Placement Agent as
      to
      disposition of the funds; however, in no event shall the Escrow Agent make
      a
      distribution under this Section 7 until the date on which said funds have
      cleared.

    
      
         

      

      
        2

        
          

        

      

      
         

      

    

    8.   Upon
      the
      disbursement of all funds in the Escrow Account in accordance with the terms
      of
      this Agreement, the Escrow Agent will have no further responsibility. In this
      regard, it is expressly agreed and understood that in no event shall the
      aggregate amount of payments made by the Escrow Agent exceed the amount of
      the
      funds in the Escrow Account.

    

    9.   The
      Escrow Agent hereby accepts its obligations under this Agreement, and represents
      and warrants that the Escrow Agent has the power and legal authority to enter
      into this Agreement and to perform the Escrow Agent’s obligations under this
      Agreement. The Escrow Agent covenants and agrees that all property held by
      the
      Escrow Agent pursuant to this Agreement shall be identified as being held in
      escrow in connection with this Agreement. The Escrow Agent further covenants
      and
      agrees that all documents and records with respect to the matters subject to
      and
      transactions contemplated by this Agreement will be available, upon reasonable
      written notice, for examination by the Company, the SEC or any state “blue sky”
securities authorities. The Company and the Placement Agent agree that the
      Escrow Agent may be a Subscriber to the Offering.

    

    10.  For
      its
      services hereunder, the Escrow Agent shall be entitled to receive from the
      Company upon demand: (a) a fee of $2,000 upon the execution and delivery of
      this
      Agreement, and (b) reimbursement for any reasonable expenses incurred by the
      Escrow Agent in connection with the services provided in accordance with this
      Agreement.

    

    11.  For
      its
      services hereunder, the Placement Agent shall be entitled to receive from the
      Company upon demand reimbursement for any reasonable expenses incurred by the
      Placement Agent in connection with the services provided in accordance with
      this
      Agreement.

    

    12.  The
      parties hereto, for themselves, their successors and assigns, do hereby
      acknowledge and agree that:

    

    (a)   This
      Escrow Agreement expressly sets forth all the duties and obligations of the
      Escrow Agent with respect to any and all matters pertinent to this Agreement.
      The Escrow Agent shall not have any additional duties or responsibilities except
      as expressly set forth in this Agreement and no implied duties or obligations
      shall be read into this Agreement against the Escrow Agent;

    

    (b)   The
      Escrow Agent shall be
      under no duty or obligation to enforce the collection of any check, draft or
      other instrument for the payment of money delivered to it hereunder, but the
      Escrow Agent, within a reasonable time, shall return to the Subscriber any
      check, draft or other instrument received which is dishonored, together with
      the
      Subscription Agreement;

    

    (c)   The
      Escrow Agent shall
      have no responsibility at any time to ascertain whether or not any security
      interest exists in the funds in the Account or any part thereof or to file
      any
      financing statement under the Uniform Commercial Code with respect to the funds
      in the Account or any part thereof;

    

    (d)   The
      Escrow Agent does not have any interest in the amounts deposited hereunder
      but
      is serving as escrow holder only and having only possession thereof; except
      to
      the extent that the Escrow Agent shall become a Subscriber.

    

    (e)   The
      Escrow Agent shall
      not be required to enforce any of the terms or conditions of any agreement
      between the Company and a member of the NASD, nor shall it be responsible for
      the performance by the Company or a member of the NASD of their obligations
      under any agreement between them;

    
      
         

      

      
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    (f)   The
      Escrow Agent shall not have any investment responsibility with respect to funds
      held under this Agreement;

    

    (g)   The
      Escrow Agent shall not be responsible for the identity, authority or rights
      of
      any person, firm or corporation executing or delivering or purporting to execute
      or deliver this Agreement or any document or amount deposited hereunder or
      any
      endorsement thereon or assignment thereof;

    

    (h)   The
      Escrow Agent shall not be responsible for the sufficiency, genuineness or
      validity of, or title to, any document, instrument or amount deposited or to
      be
      deposited with it pursuant to this Agreement;

    

    (i)   The
      Escrow Agent may rely and shall be protected in acting or refraining from acting
      upon any written notice, instruction or request furnished to it hereunder and
      believed by it to be genuine and to have been signed or presented by the proper
      party or parties and the Escrow Agent shall be under no duty to inquire into
      or
      investigate the validity, accuracy or content of any such document;

    

    (j)   The
      Escrow Agent shall not have any duty to preserve rights against any parties
      with
      respect to any funds held by the Escrow Agent pursuant to this Agreement,
      whether or not the Escrow Agent has or is deemed to have knowledge or notice
      of
      such matters;

    

    (k)   The
      Escrow Agent shall not be liable for any action taken in accordance with the
      terms of this Agreement, including, without limitation, any release of amounts
      held by the Escrow Agent pursuant to this Agreement;

    

    (l)   The
      Escrow Agent’s duties hereunder are purely ministerial in nature and the Escrow
      Agent shall not be liable or responsible for any act it may do or omit except
      to
      the extent a court of competent jurisdiction located within the State of
      California determines its actions or inactions constituted gross negligence
      or
      willful misconduct, and in no event shall the Escrow Agent be liable for
      special, indirect or consequential loss or damage of any kind whatsoever
      (including, but not limited to, lost profits), even if the Escrow Agent has
      been
      advised of the likelihood of such loss or damage and regardless of the form
      of
      action;

    

    (m)   The
      Escrow Agent shall not be required to institute legal proceedings of any kind
      and shall not be required to defend any legal proceedings which may be
      instituted against it in respect of the subject matter of this Agreement and
      the
      instructions set forth herein, unless requested to do so and indemnified to
      its
      satisfaction against the cost and expense of such defense;

    

    (n)   In
      case any funds held by
      the Escrow Agent hereunder shall be attached, garnished or levied upon pursuant
      to any order of court, or the delivery thereof shall be stayed or enjoined
      by
      any order of court, or any other writ, order, judgment or decree shall be
      entered or issued by any court affecting such property, or any part thereof,
      or
      any act of the Escrow Agent, the Escrow Agent is hereby expressly authorized,
      in
      its sole discretion and notwithstanding anything in this Agreement to the
      contrary, to obey and comply with all writs, orders, judgments or decrees so
      entered or issued, whether with or without jurisdiction and, in case the Escrow
      Agent obeys and complies with any such writ, order, judgment or decree, it
      shall
      not be liable to any of the parties hereto, their affiliates, principals,
      successors or assigns, any Subscriber or prospective purchaser or to any other
      person, firm or corporation, by reason of such compliance notwithstanding that
      such writ, order, judgment or decree may subsequently be reversed, modified,
      annulled, set aside or vacated; 

    

    (o)   The
      Escrow Agent at the sole expense of the Company may employ agents, attorneys
      and
      accountants in connection with its duties hereunder and shall not be liable
      for
      any action taken or omitted in good faith in accordance with the advice of
      counsel, accountants or other skilled persons; and

    
      
         

      

      
        4

        
          

        

      

      
         

      

    

    (p)   By
      entering into this Agreement, there is no establishment of an attorney client
      relationship neither between the Company and the Escrow Agent nor between the
      Placement Agent and the Escrow Agent.

    

    13.   In
      the
      event of any disagreement between the Company, the Placement Agent and the
      Subscribers, or any other person, or any of them, resulting in an adverse claim
      to funds held by the Escrow Agent pursuant to this Agreement, the Escrow Agent
      shall be entitled, at the Escrow Agent’s sole option, to refuse to comply with
      any such claim and shall not be liable for damages or interest to any such
      person or persons for its failure to comply with such adverse claims, and the
      Escrow Agent shall be entitled to continue to so refrain until:

    

    (a)   the
      rights of the adverse claimants shall have been finally adjudicated by a court
      of competent jurisdiction; or

    

    (b)   all
      differences shall have been adjusted by agreement and the Escrow Agent shall
      have been notified of such in a writing signed by all interested
      persons.

    

    In
      the
      event of such disagreement, the Escrow Agent, in the Escrow Agent’s sole
      discretion, may file a suit in interpleader for the purpose of having the
      respective rights of the claimants of such funds or other property adjudicated
      at the sole expense of the Company.

    

    14.   The
      Company and the
      Placement Agent hereby agree to indemnify the Escrow Agent and hold the Escrow
      Agent harmless, from and against any and all claims, costs, expenses, demands,
      judgments, losses, damages and liabilities (including, without limitation,
      reasonable attorneys’ fees and expenses) arising out of or in connection with
      this Agreement.

    

    15.   The
      Escrow Agent may at any time resign by giving prior written notice of such
      resignation to the Placement Agent and the Company. The Escrow Agent shall
      not
      be discharged from its duties and obligations under this Agreement until a
      successor escrow agent shall have been designated by the Company and such
      successor escrow agent shall have executed and delivered an escrow agreement
      in
      substantially the form of this Agreement, and all property then held by the
      Escrow Agent pursuant to this Agreement shall have been delivered to such
      successor escrow agent. However, in no event will the Escrow Agent’s obligations
      hereunder extend beyond ninety (90) days after providing written notice of
      resignation to the Placement Agent and the Company.

    

    16.   The
      term of this
      Agreement shall commence as of the date of this Agreement and shall terminate
      upon the earliest to occur of the following:

    

    (a)   disbursement
      of all
      amounts held by the Escrow Agent pursuant to Section 6 of this Agreement and
      satisfaction of the Escrow Agent’s other duties and responsibilities under this
      Agreement; or

    

    (b)   the
      appointment of, and
      acceptance of such appointment by, the successor escrow agent under Section
      14.

    

    Upon
      termination of this Agreement, Exhibit D attached hereto and made a part hereof
      is required to be executed and delivered by the Company to the Escrow Agent,
      provided that failure to do so shall not effect the termination of this
      Agreement.

    

    17.   Except
      as
      otherwise specifically provided elsewhere in this Agreement, all requests,
      demands, notices and other communications required or otherwise given under
      this
      Agreement shall be sufficiently given if in writing and (a) delivered by hand
      against written receipt therefore, (b) forwarded by nationally recognized
      overnight courier requiring acknowledgment of receipt, (c) mailed by registered
      or certified mail, return receipt requested addressed or (d) facsimile, in
      each
      case with delivery charges prepaid or (e) as a PDF scan and email, as
      follows:

    
      
         

      

      
        5

        
          

        

      

      
         

      

    

    If
      to the
      Company, to:

    

    Long-E
      International, Inc.

    C-6F
      HUHAN CHUANGXIN BLOCK

    KEYUAN
      ROAD, HI-TECH INDUSTRY ZONE

    SHENZHEN
      GUANDONG F4 5180000 

    Telephone:
      +86 755 3396 5188

    Email:
      jeffreyly@tom.com

    

    If
      to the
      Placement Agent, to:

    

    Richard
      Rappaport

    WestPark
      Capital, Inc.

    1900
      Avenue of the Stars, Ste. 310

    Los
      Angeles, CA 90067

    Facsimile:
      (310) 843-9304

    Email:
      r@wpcapital.com

    

    If
      to the
      Escrow Agent, to:

    

    David
      L.
      Kagel, Esq.

    Law
      Offices of David L. Kagel, A Professional Corporation

    1801
      Century Park East

    Suite
      2500

    Los
      Angeles, CA 90067

    Facsimile:
      (310) 553-9693

    Email:
      dkagel@earthlink.net

    

    or,
      in
      the case of any of the parties hereto, at such other address as such party
      shall
      have furnished in writing, in accordance with this section, to the other party
      to this Agreement. Each such request, demand, notice or other communication
      shall be deemed given (x) on the date of delivery by hand, (y) on the first
      business day following the date of delivery to the nationally recognized
      overnight courier or (z) three business days following mailing by registered
      or
      certified mail.

    

    18.   This
      Agreement shall be
      binding and inure to the benefit of the parties to this Agreement and their
      respective successors and assigns. Nothing in this Agreement is intended or
      shall be construed to give any other person any right, remedy or claim under,
      in
      or with respect to this Agreement or any funds held pursuant to this Agreement,
      except as specifically set forth in this Agreement.

    

    19.   This
      Agreement contains
      the entire agreement of the parties and supersedes all prior written or oral
      understandings pertaining to any of the subject matter hereof. This Agreement
      may be modified or amended only in a writing signed by all of the parties
      hereto.

    

    20.   This
      Agreement shall be
      governed by, and be construed and interpreted in accordance with, the internal
      laws of the State of California. The parties hereby consent to the jurisdiction
      of the Superior Court of the State of California in Los Angeles County and
      the
      United States District Court for the Central District of California, and any
      proceeding arising between the parties hereto in any manner pertaining or
      related to this Agreement shall to the extent permitted by law, be held in
      Los
      Angles County, California.

    

    21.   This
      Agreement may be
      entered into in any number of counterparts and by different parties hereto
      in
      separate counterparts, each of which, when so executed, shall be deemed to
      be an
      original and all of which taken together shall constitute one and the same
      agreement.

    [Signature
      Page Follows]

    
      
         

      

      
        6

        
          

        

      

      
         

      

    

    IN
      WITNESS WHEREOF, the parties hereto have executed this Agreement as of the
      date
      first above written.

     

    
      	 	 	 
	 	LONG-E
              INTERNATIONAL, INC.
	 
 	 
 	 
 
	 	By:  	/s/ Bu
              Shengfu
	 	
              
Name:
              Bu Shengfu
	 	Title:  
              Chief Executive Officer 

      	 	 	 
	 	WESTPARK
              CAPITAL, INC
	 
 	 
 	 
 
	 	By:  	/s/ Richard
              Rappaport
	 	
              
Name:
              Richard Rappaport
	 	Title:
              Chief Executive Officer

    

     

    
      	 	 	 
	 	LAW
              OFFICES OF DAVID L. KAGEL, 
	 	A Professional
              Corporation
	 
 	 
 	 
 
	 	By:  	/s/ David
              Kagel
	 	
              
Name:
              David L. Kagel,
              President

    

    
      
         

      

      
        7

        
          

        

      

      
         

      

    

     

    Exhibit
      A

    

    

    Names
      and
      Titles of Placement Agent Contact:

    

    

    Kevin
      DePrimio

    Vice
      President, Corporate Finance

    WestPark
      Capital, Inc.

    1900
      Avenue of the Stars,

    Suite
      310

    Los
      Angeles, CA 90067

    (310)
      843-9300 Telephone

    (310)
      843-9304 Facsimile

    kdeprimio@wpcapital.com

    
      
         

      

      
        8

        
          

        

      

      
         

      

    

    Exhibit
      B

    

    SUBSCRIPTION
      INFORMATION

    

    For:
      ________________________

    
 

    
      	 	Name
              of
              Subscriber	 	                   
              	 
	 	 	 	 	 
	 	Address
              of Subscriber	 	                    
              	 
	 	 	 	 	 
	 	 	 	                     
              	 
	 	 	 	 	 
	 	 	 	                   
              	 
	 	 	 	 	 
	 	Principal Amount of	 	 	 
	 	Notes
              Subscribed For	 	                  
              	 
	 	 	 	 	 
	 	Subscription
              Amount	 	                       
              	 
	 	Submitted Herewith	 	 	 
	 	 	 	 	 
	 	Taxpayer
              ID Number/	 	
            	 
	 	Social
              Security Number	 	                         
              	 

 

      
        
           

        

        
          9

          
            

          

        

        
           

        

      

    

     

    Exhibit
      C

    

    DISBURSEMENT
      REQUEST

    

    VIA
      FACSIMILE

    Law
      Offices of David L. Kagel, A Professional Corporation: (310)
      553-9693

    

    Date:_______________________

    

    David
      L.
      Kagel, Esq.

    1801
      Century Park East, Suite 2500

    Los
      Angeles, CA 90067

    

    

    Re:
      Account Name: Law Offices of David L. Kagel, Prof. Corp. Subscription Escrow
      Account No. 3 (Long-E International, Inc.)

    

    Account
      Number: _____________________

    

    Dear
      Escrow Agent:

    

    We,
      the
      undersigned representatives, acknowledge that the proceeds of _______________
      have been received in the Law Offices of David L. Kagel, Prof. Corp.
      Subscription Escrow Account No. 3 and are eligible for distribution on this
      date. The Company, WestPark Capital and David L. Kagel are satisfied that all
      requirements to effect a distribution of available funds have been met and
      want
      to disburse _______________________; however, the Escrow Agent will retain
      ____________ related to fees for maintaining the Escrow Account.

    

    Please
      disburse the proceeds immediately via wire transfer as follows:

     

    
      	WestPark Capital,
              Inc.	Bank Information	 	 
	 	 	 	 
	Long-E International,
              Inc.	Bank Information	 	 

    

    

        

    

    
      	WestPark Capital,
              Inc.:	 	 	Long-E International,
              Inc.:
	 	 	 	 
	 	 	 	 
	 	 	 	 
	
              
By: Richard
              Rappaport	 	 	
              
By: Bu
              Shengfu
	Its:  Chief
              Executive Officer	 	 	Its:  Chief
              Executive Officer

    

    
      
         

      

      
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    Exhibit
      D

    

    RELEASE
      AND DISCHARGE

    

    The
      undersigned hereby releases and discharges LAW OFFICES OF DAVID L. KAGEL, A
      Professional Corporation, as Escrow Agent, from all further responsibility
      or
      liability as Escrow Agent under the Escrow Agreement dated January 17, 2007.
      Please accept this as authorization to close our escrow account as of this
      date.

    

    

    Executed
      this ________ day of ___________, 2007.

    

    __________________________________    

     

     

     

    By:
      _________________________

    Name:
      _______________________

    Title:
      ________________________

    
      
         

      

      
        11AMENDMENT
      NO. 1 TO ESCROW AGREEMENT

    

    This
      Amendment No. 1 to Escrow Agreement, dated as of January 17, 2007 (this
“Agreement”),
      is
      entered into by and between Long-E International, Inc., a Utah corporation,
      with
      its principal offices located at C-6F HUHAN CHUANGXIN BLOCK, KEYUAN ROAD,
      HI-TECH INDUSTRY ZONE, SHENZHEN GUANDONG F4 5180000 (the “Company),
      WestPark Capital, Inc. a Colorado corporation with its principal offices located
      at 1900 Avenue of The Stars, Suite 310 Los Angeles, CA 90067 (the “Placement
      Agent”)
      and
      Law Offices of David L. Kagel, A Professional Corporation, with offices at
      1801
      Century Park East, Suite 2500, Los Angeles, CA 90067 (the “Escrow
      Agent”).
      Terms
      not otherwise defined herein shall have the same meaning as set forth in that
      Escrow Agreement dated January 17, 2007 by and among the Company, the Placement
      Agent and the Escrow Agent (the “Escrow Agreement”).

    

    WHEREAS,
      Placement Agent and the Company have entered into an Engagement Agreement (the
      “Engagement”),
      dated
      as of June 20, 2006 regarding certain financing (the “Offering”)
      in the
      form of Shares of Common Stock of the Company and Warrants to purchase shares
      of
      the Common Stock of the Company (the “Securities”)
      and
      Regulation D of the General Rules and Regulations under the Securities Act
      of
      1933, as amended (the “Act”)
      such
      placement to be made solely to accredited investors, as that term is defined
      in
      the Act;

    

    WHEREAS,
      the Placement Agent, as agent for the Company, proposes to offer the Securities
      on a best efforts basis, a maximum of $6,000,000 (“Maximum
      Offering”),
      which
      Securities of convertible debt are being offered with a conversion price of
      $0.40 (the “Purchase
      Price”)
      of
      common stock;

    

    WHEREAS,
      the proceeds to the Company from the sale of the Securities (the “Subscription
      Funds”)
      are to
      be held in escrow pending the Company’s receipt of subscriptions, consisting of
      the full Purchase Price of Securities subscribed for and a related subscription
      agreement, (each a “Subscription”)
      from
      subscribers for Securities (each a “Subscriber”),
      until
      the expiration of the Offering Period as defined herein; and

    

    WHEREAS,
      the Company and the Placement Agent established an escrow account with the
      Escrow Agent further to the Escrow Agreement whereby the Escrow Agent will
      serve
      as escrow agent pursuant to the terms and subject to the conditions provided
      for
      in the Escrow Agreement.

    

    WHEREAS,
      the parties hereto desire to add as a condition to the release of funds that
      the
      Escrow Agent shall have received written confirmation from Andrew Worden,
      portfolio manager of Barron Partners, L.P., that the funds may be released
      from
      the Escrow Account.

    

    NOW,
      THEREFORE, in consideration of the premises and the mutual covenants contained
      in this Agreement, and other good and valuable consideration, the receipt and
      sufficiency of which is hereby acknowledged, the parties hereto agree as
      follows:

    

    1.   The
      first
      sentence of Section 6 of the Escrow Agreement shall be amended to read in full
      as follows:

    

    “A
      request for disbursement from the Escrow Account shall be signed by an
      authorized representative of both the Company and the Placement Agent and shall
      be substantially the same form as Exhibit C attached hereto and made a part
      hereof. The parties agree that no disbursement from the Escrow Account shall
      be
      made unless the Escrow Agent has received prior written confirmation of Andrew
      Worden, portfolio manager of Barron Partners, L.P., that the disbursement may
      be
      made from the Escrow Account.”

    

    2.    No
      other
      provisions of the Escrow Agreement shall be amended or affected by this
      Agreement.

    
      
         

      

      
         

        
          

        

      

      
         

      

    

    3.   This
      Agreement shall be binding and inure to the benefit of the parties to this
      Agreement and their respective successors and assigns. Nothing in this Agreement
      is intended or shall be construed to give any other person any right, remedy
      or
      claim under, in or with respect to this Agreement or any funds held pursuant
      to
      this Agreement, except as specifically set forth in this Agreement.

    

    4.   This
      Agreement shall be governed by, and be construed and interpreted in accordance
      with, the internal laws of the State of California. The parties hereby consent
      to the jurisdiction of the Superior Court of the State of California in Los
      Angeles County and the United States District Court for the Central District
      of
      California, and any proceeding arising between the parties hereto in any manner
      pertaining or related to this Agreement shall to the extent permitted by law,
      be
      held in Los Angles County, California.

    

    5.   This
      Agreement may be entered into in any number of counterparts and by different
      parties hereto in separate counterparts, each of which, when so executed, shall
      be deemed to be an original and all of which taken together shall constitute
      one
      and the same agreement.

    

    [Signature
      Page Follows]

    
      
         

      

      
        2

        
          

        

      

      
         

      

    

    IN
      WITNESS WHEREOF, the parties hereto have executed this Agreement as of the
      date
      first above written.

     

    
      	 	 	 
	 	LONG-E
              INTERNATIONAL, INC.
	 
 	 
 	 
 
	 	By:  	/s/ Bu
              Shengfu
	 	
              
Name:
              Bu Shengfu
	 	Title:
              Chief Executive Officer 

      	 	 	 
	 	WESTPARK
              CAPITAL, INC. 
	 
 	 
 	 
 
	 	By:  	/s/ Richard
              Rappaport
	 	
              
Name:
              Richard Rappaport
	 	Title:  
              Chief Executive Officer

    

    

    
      	 	 	 
	 	LAW
              OFFICES OF DAVID L. KAGEL, 
	 	A Professional
              Corporation
	 
 	 
 	 
 
	 	By:  	/s/ David
              Kagel
	 	
              
Name:
              David L. Kagel,
              President

    

    
      
         

      

      
        3

        
          

        

      

      
         

      

    

    

    Exhibit
      A

    

    

    Names
      and
      Titles of Placement Agent Contact:

    

    

    Kevin
      DePrimio

    Vice
      President, Corporate Finance

    WestPark
      Capital, Inc.

    1900
      Avenue of the Stars,

    Suite
      310

    Los
      Angeles, CA 90067

    (310)
      843-9300 Telephone

    (310)
      843-9304 Facsimile

    kdeprimio@wpcapital.com

    
      
         

      

      
        4

        
          

        

      

      
         

      

    

    Exhibit
      B

    

    SUBSCRIPTION
      INFORMATION

    

    For:
      ________________________

    

    

    
      	 	Name
              of
              Subscriber	 	          
              	 
	 	 	 	 	 
	 	Address
              of Subscriber	 	              
              	 
	 	 	 	 	 
	 	 	 	         	 
	 	 	 	 	 
	 	 	 	           
              	 
	 	 	 	 	 
	 	Number of Shares	 	 	 
	 	Subscribed	 	              
              	 
	 	 	 	 	 
	 	Subscription Amount	 	 	 
	 	Submitted
              Herewith	 	         	 
	 	 	 	 	 
	 	Taxpayer ID Number/ 	 	 	 
	 	Social
              Security Number	 	           
              	 

    

    
      
         

      

      
        5

        
          

        

      

      
         

      

    

    Exhibit
      C

    

    DISBURSEMENT
      REQUEST

    

    VIA
      FACSIMILE

    Law
      Offices of David L. Kagel, A Professional Corporation: (310)
      553-9693

    

    Date:_______________________

    

    David
      L.
      Kagel, Esq.

    1801
      Century Park East, Suite 2500

    Los
      Angeles, CA 90067

    

    

    Re:
      Account Name: Law Offices of David L. Kagel, Prof. Corp. Subscription Escrow
      Account No. 3 (Inncardio, Inc.)

    

    Account
      Number: _____________________

    

    Dear
      Escrow Agent:

    

    We,
      the
      undersigned representatives, acknowledge that the proceeds of _______________
      have been received in the Law Offices of David L. Kagel, Prof. Corp.
      Subscription Escrow Account No. 3 and are eligible for distribution on this
      date. The Company, WestPark Capital and David L. Kagel are satisfied that all
      requirements to effect a distribution of available funds have been met and
      want
      to disburse _______________________; however, the Escrow Agent will retain
      ____________ related to fees for maintaining the Escrow Account.

    

    Please
      disburse the proceeds immediately via wire transfer as follows:

    

    
      	WestPark Capital,
              Inc.	Bank Information	 	 
	 	 	 	 
	Long-E International,
              Inc.	Bank Information	 	 

    

    

     

    

    
      	WestPark
              Capital, Inc.:	 	 	Long-E
              International, Inc.:
	 	 	 	 
	 	 	 	 
	 	 	 	 
	
              
By: Anthony
              Pintsopoulos	 	 	
              
By: Bu
              Shengfu 
	Its:  President
              and Chief Financial Officer	 	 	Its:  Chief
              Executive Officer

      
        
           

        

        
          6

          
            

          

        

        
           

        

      

    

     

    Exhibit
      D

    

    RELEASE
      AND DISCHARGE

    

    The
      undersigned hereby releases and discharges LAW OFFICES OF DAVID L. KAGEL, A
      Professional Corporation, as Escrow Agent, from all further responsibility
      or
      liability as Escrow Agent under the Escrow Agreement dated November __, 2006.
      Please accept this as authorization to close our escrow account as of this
      date.

    

    

    Executed
      this ________ day of ___________, 200__.

    

    __________________________________    

    

    

    

    By:
      _________________________

    Name:
      _______________________

    Title:
      ________________________

    
      
         

      

      
        7

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