Document:

Exhibit 10.23

[GRAPHIC]

7900 69th Avenue ~ Greenfield, Minnesota 55373 ~ Phone:
(763) 477-4774 ~ Fax: (763) 477-5174

November 20, 2006

Millennium Ethanol, LLC

Mr. Steve Domm 

27283 447th Avenue 

Marion, SD 57403

RE:               Auger Cast Piling
required for support of the 75’ dia. Grain Silos; Millennium Ethanol, LLC @
Marion, SD.

Dear Mr. Domm,

McC Inc. is pleased to submit this proposal to perform installation of
auger cast piling for support of the Grain Storage Slipform Silos. Our proposal
is based on recommendations provided to us by Terracon’s Geotechnical report,
Project #27065602 dated 10/20/2006. Details of our estimate follow below.

INCLUSIONS/SCOPE OF WORK

1.               Provide
design/field engineering and construction drawings.

2.               Auger
cast piling required for support of grain storage slipform silos.

3.               Earthwork
for spoil removal (equipment and labor) to an on-site disposal location.

4.               Supply
and installation of steel reinforcement required for auger cast piling.

5.               McC
Inc. will provide all tools, labor, cranes, restrooms and equipment necessary
to complete this project.

EXCLUSIONS

Permits and/or fees, excise tax, relocation of any underground
utilities, geo-technical and construction material field observations and
testing for production piling, soil correction(s), export of soil from jobsite,
mass grading, finish grading, temporary construction power, winter conditions
(concrete additives, ground thawers, heaters, concrete blankets, shelters, man
hours, fuel, importing of soil for back filling), bonding, prevailing wage
rates, liquidated damages, additional piling or aggregate pile length due to
refusal or unexpected sub-surface conditions.

Note: For geo-technical
and construction material field observations and testing for production piling
contact: Terracon Consultants, Mr. Mike Ringler or Mr. Steven Gerber
@ (712) 233-5492

PRICING

Our price of Eight
Hundred Thirty Eight Thousand Two Hundred Fifty ($838,250.00) dollars
includes materials, labor and 8.0% sales tax to complete the above listed Scope
of Work. This quote is good for fifteen days.

OPTIONS

For the
piling contractor to work (3) weekends to expedite the
schedule.    (ADD)               $92,500.00

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**
25 working days is required for installation of production pile.**

Terms of
Payment:                                         10%
down at signing of contract; progressive payments every month on the

15th during construction.

10% retention on progress payment until work
completed & accepted for Pilings.

When preparing a contract resulting from this proposal, please include
the following: “McC Inc.’s proposal dated the above date and all terms and
conditions upon it shall be considered a part of this contract and shall
supersede all conflicting terms and conditions.

Pricing of this project is based on current and committed costs for raw
construction materials. If any natural disasters, material hording, or
monopolization increase the committed prices from our vendors, we reserve the
right to adjust our contract price in order to be compensated for the net
material price increase.

We appreciate the opportunity to provide you with this estimate and
look forward to working with you on this project. If you have any questions
regarding this proposal, please call.

Sincerely,

Dan Shetland

McC Inc.

RFCO #1 ~ Augercast Piling

	
  ACCEPTANCE OF PROPOSAL – The above prices, specifications
  and conditions are satisfactory and are hereby accepted. You are authorized
  to do the work as specified.

  	
   

  	
  Signature:

  	
  /s/ Steve Domm

  	
   

  
	
   

  	
   

  	
   

  	
   

  
	
  Date of
  Acceptance: 

  	
  12/01/06

  	
   

  	
  Cust PO#:

  	
   N/A

  	
   

  
							

 

Rev. 3/16/07 for retention of 10% 

	
  

  	
   

  	
   

  	
  /s/ Mark W. Schmid

  	
   

  
	
   

  	
   

  	
   

  	
  Mark W. Schmid

  McC Inc.

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
  3/22/07

  	
   

  	
  /s/ Steve Domm

  	
   

  

 

 2Exhibit
10.24

TRADING
SERVICE AGREEMENT

THIS AGREEMENT, is made and
entered into this 11th day of
December, 2006 by and between Millennium Ethanol, LLC, a limited liability
company with its principal offices located in Marion, South Dakota 57043 using,
PO Box 359 for mail (hereinafter “ME”), and Variable Investment Advisors, Inc.,
a South Dakota corporation with its principal offices located at 4305 South
Louise Avenue, Suite 101A, Sioux Falls, South Dakota 57106 (hereinafter “VIA”).

WITNESSETH:

WHEREAS, ME was formed to
build a fuel grade ethanol plant near Marion, South Dakota.

WHEREAS, ME has not
registered its capital units for public sale with the Securities & Exchange
Commission (SEC); and

WHEREAS, ME desires to
establish a system to facilitate the trading of capital units among members and
non-members of ME; and,

WHEREAS, in order to provide
an orderly trading market for its securities and comply with both federal and
state securities laws, ME desires that its members and non-members be able to
purchase, sell and transfer their capital units in ME through an “alternative
trading system” (ATS) as defined by Rule 300(a) of Regulation ATS of the
Securities Exchange Act of 1934 (the “Exchange Act”); and,

WHEREAS, VIA is a
broker-dealer registered with the Securities and Exchange Commission (SEC), the
National Association of Securities Dealers (NASD), the State of South Dakota,
and has established an ATS to do a qualified matching program for certain
securities.

WHEREAS, VIA has proposed to
operate and administer for Millennium Ethanol, LLC a world-wide-web based
alternative trading system which conforms to all applicable state and federal
securities laws (the “Trading Service”); and

WHEREAS, ME has agreed to
engage the services of VIA to operate the Trading Service and VIA desires to
provide such services under the terms and conditions hereinafter described;

NOW, THEREFORE, in
consideration of the mutual covenants contained herein, the parties agree as
follows:

1)                                      Appointment and Acceptance. ME shall appoint VIA as its sole and
exclusive agent for the operation and administration of the Trading Service and
VIA accepts such appointment.

2)                                      Operation of the Trading Service. VIA shall operate the Trading Service in
accordance with the terms and conditions set forth in the 120 day listing
Operational Manual attached hereto as Exhibit “A”, and shall at all times
comply with all applicable requirements for registered broker-dealers and
alternative trading systems under the Exchange Act and state securities laws.

3)                                      Trading Suspension. As part of the operation of the Trading
Service, VIA acknowledges that there may be certain circumstances where ME,
upon the advice of counsel or otherwise, determines that it is necessary or
appropriate to suspend transfers and trading in its Units in order to comply
with applicable corporate and securities laws. ME agrees that upon any such
determination by its Board of Directors, it shall promptly notify VIA in
writing of the need to suspend transfers of, and trading in, its Units and VIA
agrees that it shall, upon receipt of written notice from ME, suspend the
operation of the Trading Service with respect to the Units. VIA and ME further
agree that in the event of any such suspension of the operation of the Trading
Service with respect to ME’s Units, any transfers or transactions involving
Units that were begun prior to such suspension but had not yet been completed
at the time of such suspension (“Incomplete Transactions”) shall be terminated
and declared null and void. Any proceeds or Units delivered to ME, VIA, the
escrow agent or otherwise as part of such Incomplete Transactions shall be
returned to the prospective buyer or seller who delivered such items. VIA and
ME further agree that any agreements or other documents regarding the purchase
and sale of Units used in connection with the operation of the Trading Service
shall include comparable provisions.

4)                                      Operation of the Trading Service in
accordance with Qualified Matching Rules. VIA acknowledges that the Trading Service must comply with the
qualified matching service rules set forth in 26 CFR §1.7704-1(a) of the
Treasury Regulations. ME acknowledges that it is responsible for determining
that the terms and conditions of the Operational Manual meet the requirements
of a qualified matching service.

5)                                      Escrow Account. VIA shall establish an escrow account (the “Escrow
Account”) with Wilmot State Bank located in Wilmot, South Dakota (the “Escrow
Agent”) where all

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funds
contributed toward the purchase of MEs capital units will be deposited by the
buyer of capital units. VIA shall provide ME with all relevant information
describing the Escrow Account so that ME may coordinate and, if necessary,
contract with the Escrow Agent for the completion of all transactions in a
timely and efficient manner.

6)                                      Transaction Fees.

a)
Transaction Fees. The seller of capital units will be assessed a fee of
two percent (2%) of the gross sales price by VIA for each sale of capital
units, the minimum fee per transaction being $175.00. The transaction fees will
be deducted by the Escrow Agent from the sale proceeds owed to the seller of
the capital units at the time the sale is closed as defined in the Operations
Manual, Exhibit A.

7)                                      Transfer Agent. ME shall designate a transfer agent (the “Transfer
Agent”) (the designated Transfer Agent may be ME itself) for the transfer of
the capital unit certificates and other necessary documents of ME. ME shall
provide VIA and the Escrow Agent with all relevant information required to
complete the transfer of capital units on ME books and records, including, but
not limited to, the authorized contact person, mailing and e-mail address of
the Transfer Agent, so that the Escrow Agent may obtain from the Transfer Agent
all information and authorizations necessary to complete sales transactions and
specifically to inform the Escrow Agent when and to whom payment is to be made.

8)                                      Fees Payable to VIA. For its operation of the Trading Service,
VIA shall be compensated as follows:

a)              Initial
Set-up Fee. Upon execution
of this Agreement, ME shall pay to VIA no initial set-up fee for program
modifications and implementation of the Trading Service system.

b)             Subscriber
Fees. Over the term of this
Agreement, ME shall pay to VIA a subscriber fee on behalf of each member and
holder of capital units of ME equal to the following:

(1)           For the period commencing upon
written execution by ME and VIA through December 31, 2007, Five and No/100
Dollars ($5.00) per member, the total sum to be due on and determined as of the
date of the execution of this Agreement;

9)                                      Term of Agreement. This Agreement shall commence upon written
execution by ME and VIA and shall terminate on December 31, 2007, unless
extended by mutual agreement of the parties.

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10)                                Termination.

ME
and VIA expressly agree that this Agreement may be terminated at any time, with
or without cause, upon thirty (30) days’ written notice of termination from VIA
to ME or upon thirty (30) days’ written notice of termination from ME to VIA.
Upon such termination by ME, VIA shall retain all accrued subscription fees
paid by ME for the entire year in which the termination occurred. If VIA should
terminate the Agreement a prorated fee will be refunded.

11)                                Trading Service Operating Expenses. All operating costs and expenses arising
out of the operation of the Trading Service shall be borne by VIA. All services
of VIA’s officers, directors or employees shall be provided by VIA at its own expense
and not charged to ME.

12)                                Representations of VIA. VIA represents, warrants, and agrees that:

a)                                      VIA is a member of the NASD.

b)                                     VIA, officers, directors and control persons
of VIA, and all persons employed by VIA who will operate the Trading Service,
have all the necessary registrations, licenses and permissions to allow VIA and
all such persons to operate the Trading Service as required under applicable
state and federal securities laws and regulations.

c)                                      VIA shall maintain its registration with the
SEC as an alternative trading system during the term of this Agreement.

d)                                     VIA shall comply with all legal requirements
for an alternative trading system, as set forth under the Exchange Act during
the term of this Agreement.

e)                                      VIA shall comply with all federal and state
securities laws for purposes of maintaining its registration as a broker-dealer
with the SEC, NASD and applicable states.

g)                                     VIA shall promptly notify ME in writing of
any inquiry or investigation by any federal or state securities regulator
regarding any aspect of the Trading Service.

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h)                                     In the event VIA’s Trading Service becomes
temporarily inoperable, VIA will make every effort, to the best of its ability,
to rectify the problem associated with the Trading Service and make every
effort, to the best of its ability, to facilitate the trading of capital units
among members and non-members of ME.

i)                                         VIA shall not permit any of its owners,
directors or employees to own and trade capital units of ME on the Trading
Service.

j)                                         VIA shall, in good faith, comply with all
terms and conditions of this Agreement.

13)                                Representations of ME. ME represents, warrants, and agrees that:

a)                                      ME is duly organized, validly existing and in
good standing under the laws of the State of South Dakota:

b)                                     ME shall, in good faith, comply with the
terms and conditions of this Agreement.

14)                                VIA’s Interaction with Service Users. VIA’s interaction with members of MEs, other
persons and other entities using the Trading Service (“Service Users”) shall be
to provide a medium by which the ME members may sell, purchase and transfer
capital units of ME. VIA, however, shall not engage in any of the following
activities associated with the operation of the Trading Service:

a)                                      VIA shall not directly or indirectly provide
to Service Users investment, tax, accounting or other advice regarding
transactions conducted through the Trading Service unless the Service User is
an actual client of VIA as evidenced by the opening of a new account form;

b)                                     VIA shall not be obligated to provide to
Service Users any form of assistance regarding the negotiation of a capital
units transaction between a buyer and seller of capital units through the
Trading Service;

c)                                      VIA shall not arrange financing for any
Service Users for the sale or purchase of capital units through the Trading
Service;

d)                                     VIA shall not receive, transfer, hold or
handle any funds paid by or due to Service Users as a result of a sale or
exchange of capital units through the Trading Service.

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15)                                Confidentiality. The parties acknowledge that each shall
come into possession of information that comprises valuable trade secrets and
other confidential information (“Confidential Information”) which is
exclusively owned by the conveying party. Both parties expressly recognize that
Confidential Information is being conveyed to them under conditions of
confidentiality, and agree that they shall not disclose Confidential
Information to any third party during the term of the Agreement, and for a
period of two (2) years following the termination or expiration of this
Agreement. The parties, may, however, disclose Confidential Information to
their employees when it is necessary to assure compliance with other terms and
conditions of this Agreement, and nothing herein shall prevent either party
from complying with any applicable law, regulation or court order when
required.

16)                                Limitation of Liability. Each party shall be independently and
severally liable for each and
every liability, loss, claim, demand, expense and damage including, without
limitation, reasonable attorney’s fees, which may arise out of the use,
administration and operation of the Trading Service hereunder, resulting from
such party’s failure to exercise the proper degree of care to one to whom it
owes the duty of such care. ME, however, agrees to indemnify and hold harmless
VIA from any and all liability, loss or damage that ME may suffer in the event
that the web server becomes inoperable or in the event that any other
unforeseen computer problem arises which prevents access to the web site and
which is not the result of negligence or intentional acts by VIA.

17)                                Miscellaneous Provisions.

a)                                      Benefit. This Agreement shall bind the parties hereto and shall inure to and
be binding upon the respective legal representatives, successors, heirs and
assigns.

b)                                     Entire Agreement; Waiver. This instrument contains the entire
agreement of the parties. It may not be changed orally but only by an agreement
in writing signed by the party against whom the enforcement of any waiver,
change, modification, extension or discharge is sought. A waiver of any term or
provision shall not be construed as a waiver of any other term or provision or
as a waiver of subsequent performance of the same provision in this Agreement.

c)                                      Severability. The parties agree that if any part, term,
paragraph or provision of this Agreement is in any manner held to be invalid,
illegal,

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void
or in any manner unenforceable, or to be in conflict with any law of the State
of South Dakota, then the validity of the remaining portions or provisions of
this Agreement shall not be affected, and such part, term, paragraph or
provision shall be construed and enforced in a manner designed to effectuate
the intent expressed in this Agreement to the maximum extent permitted by law.

d)                                     Assignment. Accept as otherwise provided in this Agreement, this Agreement is
made for the personal benefit of the parties hereto, and neither party may
assign this Agreement, or any part thereof, or delegate any duty or obligation
imposed by this Agreement without the express written consent of the other
party hereto.

e)                                      Captions. The captions and titles utilized in this Agreement are for
convenience of reference only, and shall not be deemed to define or limit any
of the terms, conditions, or provisions of this Agreement.

f)                                        Governing Law; Forum. This Agreement and all obligations created
hereunder or required to be created hereby shall be governed by and construed
and enforced in accordance with the laws of the State of South Dakota, and the
parties hereby consent that the State Circuit Court situated in Minnehaha
County, South Dakota, shall be the exclusive jurisdiction and venue of any
disputes relating to the Agreement.

g)                                     Notices. Any notice, statement or demand required or permitted to be given
under this Agreement shall be in writing, sent by first class mail or hand
delivered, addressed, as the case may be to ME or VIA at their respective
addressees set forth above, or to such other address as ME or VIA shall
designate and, unless earlier received, shall be deemed to have been received
on the date five (5) days after it shall have been mailed, as aforesaid, in any
post office or branch post office regularly maintained by the United States
Government.

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IN WITNESS WHEREOF, the
parties have executed this Agreement on the day and year first above written.

	
  MILLENNIUM ETHANOL, LLC

  
	
   

  
	
   

  
	
  By

  	
   /s/ Steve
  Domm

  	
   

  
	
  Its

  	
     CEO

  	
   

  
	
   

  
	
   

  
	
  VARIABLE
  INVESTMENT ADVISORS, INC.

  
	
   

  
	
   

  
	
  By

  	
   /s/
  Gregory S. Wilson

  	
   

  
	
  Gregory S.
  Wilson

  
	
  Its:
  President/CEO

  

 

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