Document:

Rockwell Diamonds Inc.: Exhibit 4.14 - Filed by newsfilecorp.com

REPORT OF INDEPENDENT REGISTERED 
PUBLIC ACCOUNTING
FIRM

To the Shareholders of 
Rockwell Diamonds Inc.

We have audited the accompanying consolidated balance sheets of
Rockwell Diamonds Inc. (the “Company”) as at February 29, 2008 and May 31, 2007
and the consolidated statements of operations and comprehensive loss,
shareholders’ equity and cash flows for the nine month period ended February 29,
2008 and the years ended May 31, 2007 and 2006. These consolidated financial
statements are the responsibility of the Company's management. Our
responsibility is to express an opinion on these financial statements based on
our audits.

We conducted our audits in accordance with the standards of the
Public Company Accounting Oversight Board (United States). Those standards
require that we plan and perform an audit to obtain reasonable assurance about
whether the financial statements are free of material misstatement. An audit
includes examining, on a test basis, evidence supporting the amounts and
disclosures in the financial statements. An audit also includes assessing the
accounting principles used and significant estimates made by management, as well
as evaluating the overall financial statement presentation. We believe that our
audits provide a reasonable basis for our opinion.

In our opinion, the consolidated financial statements referred
to above present fairly, in all material respects, the financial position of the
Company as at February 29, 2008 and May 31, 2007 and the results of its
operations and its cash flows for the nine month period ended February 29, 2008
and the years ended May 31, 2007 and 2006 in accordance with Canadian generally
accepted accounting principles.

As described in Note 16 to the consolidated financial
statements, the Company adopted Financial Accounting Standards Board
Interpretation No. 48 “Accounting for Uncertainly in Income Taxes – an
interpretation of FASB Statement No. 109”, on June 1, 2007.

We have also audited, in accordance with the standards of the
Public Company Accounting Oversight Board (United States), the effectiveness of
the Company’s internal control over financial reporting as of February 29, 2008,
based on criteria established in Internal Control – Integrated Framework
issued by the Committee of Sponsoring Organizations of the Treadway
Commission (COSO), and our report dated May 20, 2008 expressed an unqualified
opinion on the Company’s effectiveness of internal control over financial
reporting.

	“DAVIDSON & COMPANY LLP”

	 	 
	Vancouver, Canada 	Chartered Accountants 
	 
	May 20, 2008 

REPORT OF INDEPENDENT REGISTERED 
PUBLIC ACCOUNTING
FIRM

To the Shareholders of 
Rockwell Diamonds Inc.

We have audited Rockwell Diamonds Inc.’s (the “Company”)
internal control over financial reporting as of February 29, 2008, based on
criteria established in Internal Control – Integrated Framework issued by
the Committee of Sponsoring Organizations of the Treadway Commission (COSO). The
Company’s management is responsible for maintaining effective internal control
over financial reporting and for its assessment of the effectiveness of internal
control over financial reporting. Our responsibility is to express an opinion on
the Company’s internal control over financial reporting based on our audit. 

We conducted our audit in accordance with the standards of the
Public Company Accounting Oversight Board (United States). Those standards
require that we plan and perform the audit to obtain reasonable assurance about
whether effective internal control over financial reporting was maintained in
all material respects. Our audit of internal control over financial reporting
included obtaining an understanding of internal control over financial
reporting, assessing the risk that a material weakness exists, and testing and
evaluating the design and operating effectiveness of internal control based on
the assessed risk. Our audit also included performing such other procedures as
we considered necessary in the circumstances. We believe that our audit provides
a reasonable basis for our opinion. 

A company’s internal control over financial reporting is a
process designed to provide reasonable assurance regarding the reliability of
financial reporting and the preparation of financial statements for external
purposes in accordance with generally accepted accounting principles. A
company’s internal control over financial reporting includes those policies and
procedures that (1) pertain to the maintenance of records that, in reasonable
detail, accurately and fairly reflect the transactions and dispositions of the
assets of the company; (2) provide reasonable assurance that transactions are
recorded as necessary to permit preparation of financial statements in
accordance with generally accepted accounting principles, and that receipts and
expenditures of the company are being made only in accordance with
authorizations of management and directors of the company; and (3) provide
reasonable assurance regarding prevention or timely detection of unauthorized
acquisition, use, or disposition of the company’s assets that could have a
material effect on the financial statements. 

Because of its inherent limitations, internal control over
financial reporting may not prevent or detect misstatements. Also, projections
of any evaluation of effectiveness to future periods are subject to the risk
that controls may become inadequate because of changes in conditions, or that
the degree of compliance with the policies or procedures may deteriorate.

In our opinion, the Company maintained, in all material
respects, effective internal control over financial reporting as of February 29,
2008, based on the criteria established in Internal Control – Integrated
Framework issued by the Committee of Sponsoring Organizations of the
Treadway Commission (COSO).

We have also audited, in accordance with the standards of the
Public Company Accounting Oversight Board (United States), the consolidated
balance sheets of the Company as of February 29, 2008 and May 31, 2007 and the
consolidated statements of operations and comprehensive loss, shareholders’
equity and cash flows for the nine month period ended February 29, 2008 and the
years ended May 31, 2007 and 2006 and our report dated May 20, 2008 expressed an
unqualified opinion on those consolidated financial statements. 

	“DAVIDSON & COMPANY LLP”

	 
	Vancouver, Canada 	Chartered Accountants 
	 
	May 20, 2008Rockwell Diamonds Inc.: Exhibit 4.15- Filed by newsfilecorp.com

CONSENT OF INDEPENDENT REGISTERED 
PUBLIC ACCOUNTING
FIRM

To the Board of Directors of 
Rockwell Diamonds Inc.

We consent to the inclusion in this annual report on Form 20-F
of:

	
  our Report of Independent Registered Public Accounting Firm dated May 20,
  2008 on the consolidated balance sheets of Rockwell Diamonds Inc. ("the
  Company") as at February 29, 2008 and May 31, 2007 and the consolidated
  statements of operations and comprehensive loss, shareholders' equity and cash
  flows for the nine month period ended February 29, 2008 and the years ended
  May 31, 2007 and 2006; 

  
	
  our Report of Independent Registered Public Accounting Firm dated May 20,
  2008 on the Company's internal control over financial reporting as of February
  29, 2008; 

each of which is contained in this annual report on Form 20-F
of the Company for the fiscal period ended February 28, 2009.

	“DAVIDSON & COMPANY LLP”

	 
	Vancouver, Canada 	Chartered Accountants 
	 	 
	June 21, 2010Pengram Corporation: Exhibit 10.1 - Filed by newsfilecorp.com

ASSIGNMENT AGREEMENT

THIS AGREEMENT is dated for reference as of the 24th day
of August, 2010.

	BETWEEM: 
	               
                         
         PENGRAM , a corporation duly formed under the
      laws of 
	               
                         
         Nevada with its principal office at 1200 Dupont Street, Suite
      2J, Bellingham, WA 
	               
                         
           98225 
	  
	               
                         
         (hereinafter called the "Assignor") 
	OF THE FIRST PART 
	  
	AND: 
	               
                         
         MANADO GOLD CORP., a corporation duly formed
      under the laws of the 
	               
                         
         Province of British Columbia with its registered office at
      #950 – 650 West 
	               
                         
         Georgia Street, Vancouver, BC V6B 4N8 
	  
	               
                         
         (hereinafter called the "Assignee") 
	OF THE SECOND PART 

WHEREAS, pursuant to a letter agreement (the “Option
Agreement”) dated November 2, 2009 as amended (a copy of which is attached as
Schedule “A”) between the Assignor and Agus Abidin on behalf of the owners of
the K.P. corporations holding the mineral properties (the “Concession Owners”)
located in Northern Sulawesi, Indonesia (the “Manado Gold Property”), the
Assignor acquired the right to earn up to 85% in the Manado Gold Property,
details of which are set out in Schedule “A,”

AND WHEREAS, the Assignee wishes to acquire up to 75% of
the Assignor’s interest in the Option Agreement and the Manado Gold
Property,

NOW THEREFORE THIS AGREEMENT WITNESSES that in
consideration of the foregoing and of the mutual covenants and agreements
hereinafter provided, the parties have agreed and do hereby agree as follows:

	1. 	
      For the consideration set out in Paragraph 2 below, the
      Assignor agrees to assign to the Assignee a 75% undivided interest in the
      Option Agreement. The Assignee acknowledges that although the Assignor has
      completed the requirements to exercise its option, under the Option
      Agreement, to enter into a formal agreement (the “Formal Agreement”) for
      the acquisition of the Manado Gold Property, the Formal Agreement has not
      yet been executed pending the Concession Owners completing legal
      requirements in Indonesia to transfer the property tenements from K.P.’s
      under the old Indonesian mining law to U.I.P.’s under the new Mining Law
      No. 4 and obtaining P.M.A. approvals to permit foreign investment in the
      property holding companies. Upon the Assignee making the payments required
      by paragraph 2(a), the Assignor will permit the Assignee to participate in
      the drafting of the Formal Agreement and will not execute the Formal
      Agreement without the approval of the Assignee.

	 	 	 	 
	2. 	
      The consideration for the assignment shall be as
      follows:

	 	 	 	 
		(a) 	
      The reimbursement by the Assignee of $80,000 in
      expenditures incurred by the Assignor in connection with the Option
      Agreement payable as follows:

	 	 	 	 
			(i) 	
      $40,000 US on execution of this Agreement;

			(ii) 	
      $40,000 US on or before September 15, 2010.

	 	 	 	 
		(b) 	
      Incurring expenditures to complete exploration on or
      place into production the Manado Gold Property as follows:

	 	 	 	 
			(i) 	
      $250,000 US within one year of execution of the Formal
      Agreement;

			(ii) 	
      $500,000 US prior to the 2nd anniversary of
      the execution of the Formal Agreement; and

			(iii) 	
      $1,000,000 US prior to the 3rd anniversary of
      the execution of the Formal Agreement.

1

		(c) 	
      Following completion of the expenditures set out in
      paragraph 2(b) above, making the expenditures necessary to complete a
      scoping study on the Manado Gold Property.

	 	 	 	 
		(d) 	
      Issuing 950,000 shares of the Assignee’s common stock to
      the Assignor’s wholly-owned subsidiary, Clisbako Minerals Inc., as
      follows:

	 	 	 	 
			(i) 	
      150,000 shares on execution of the Formal
    Agreement;

			(ii) 	
      300,000 shares prior to the 1st anniversary of
      the execution of the Formal Agreement; and

			(iii) 	
      500,000 shares prior to the 2nd anniversary of
      the execution of the Formal Agreement.

	 	 	 	 
		(e) 	
      Making payments to the Concession Owners as
    follows:

	 	 	 	 
			(i) 	
      $75,000 US on execution of the Formal
Agreement;

			(ii) 	
      $100,000 US on the 1st anniversary of the
      execution of the Formal Agreement; and

			(iii) 	
      $200,000 on the 2nd anniversary of the
      execution of the Formal Agreement.

	 	 	 	 
	3. 	
      Upon completing the payments expenditures and share
      issuances as set out above, the Assignee shall earn 75% of the Assignor’s
      interest in the Option Agreement and the Manado Gold Property as
      follows:

	 	 	 	 
		(a) 	
      7.5% upon completion of the items set out in paragraphs
      2(a), 2(b)(i), 2(d)(i) and (2e)(i);

	 	 	 	 
		(b) 	
      11.25% upon completion of the items set out in paragraphs
      2(b)(ii), 2(d)(ii) and (2e)(iii);

	 	 	 	 
		(c) 	
      19.5% upon completion of the items set out in paragraphs
      2(b)(iii), 2(d)(iii) and (2e)(iii); and

	 	 	 	 
		(d) 	
      25.5% on completing the scoping study described in
      paragraph 2(c) above.

	 	 	 	 
	4. 	
      In the event that the Assignee elects to exercise its
      option to purchase the Concession Owners’ 15% carried interest and subject
      to the Assignee being in good standing under this Agreement, the Assignee
      will have the right to participate as to 75% in the exercise of that
      option.

	 	 	 	 
	5. 	
      Upon the Assignee earning the interests set out in
      paragraph 3, the Assignor will transfer such interests to the Assignee. In
      the event that such interests cannot be readily transferred to the
      Assignee, the Assignor will hold the same in trust for the
  Assignee.

	 	 	 	 
	6. 	
      At any time after the Assignee has earned an interest in
      the Manado Gold the parties may, and upon the Assignee earning the entire
      63.75% interest as set out in paragraph 3 the parties will, enter into an
      industry standard joint venture agreement for the continued development of
      the Manado Gold Property.

	 	 	 	 
	7. 	
      In the event that the Assignee shall fail to make any
      payment, incur any exploration expenditures or issue any shares required
      to be made or issued by the Assignee under this Agreement, the right of
      the Assignee to earn any further interest in the Option Agreement, the
      Formal Agreement or the Manado Gold Property shall terminate and the
      Assignee will only be entitled to the interest earned to that
  date.

	 	 	 	 
	8. 	
      Upon execution of the Formal Agreement, the Assignor
      shall make all share issuances to the Concession Holders required by the
      terms of the Formal Agreement.

	 	 	 	 
	9. 	
      The entering into of this Agreement and the consummation
      of the transactions contemplated hereby will not result in the violation
      of any of the terms and provisions of the constating documents or bylaws
      of Assignor or the Assignee or of any indenture, instrument or agreement,
      written or oral, to which Assignor or the Assignee may be a
  party.

	 	 	 	 
	10. 	
      The entering into of this Agreement and the consummation
      of the transactions contemplated hereby will not, to the best of the
      knowledge of the Assignee, result in the violation of any law or
      regulation of any local government bylaw or ordinance to which Assignor or
      the Assignee or their business may be subject.

	 	 	 	 
	11. 	
      This Agreement has been duly authorized, validly executed
      and delivered by the Assignee.

2

	12. 	
      Time shall be of the essence of this Agreement.

	 	 
	13. 	
      This Agreement contains the whole agreement between the
      parties hereto in respect of the Assignee’s acquisition of up to 75% of
      the Assignor’s interest in the Option Agreement and the Manado Gold
      Property and there are no warranties, representations, terms, conditions
      or collateral agreements expressed, implied or statutory, other than as
      expressly set forth in this Agreement.

	 	 
	14. 	
      This Agreement shall enure to the benefit of and be
      binding upon the parties hereto and their respective successors and
      permitted assigns. The Assignee may not assign this Agreement without the
      consent of the Assignor which consent may be withheld for any reason
      whatsoever.

	 	 
	15. 	
      Any notice to be given under this Agreement shall be duly
      and properly given if made in writing and delivered or telecopied to the
      addressee at the address as set out on page one of this Agreement. Any
      notice given as aforesaid shall be deemed to have been given or made on,
      if delivered, the date on which it was delivered or, if telecopied, on the
      next business day after it was telecopied. Any party hereto may change its
      address for notice from time to time by providing notice of such change to
      the other parties hereto in accordance with the foregoing.

	 	 
	16. 	
      This Agreement may be executed in one or more
      counterparts, each of which so executed shall constitute an original and
      all of which together shall constitute one and the same
  agreement.

	 	 
	17. 	
      This Agreement shall be construed and enforced in
      accordance with, and the rights of the parties shall be governed by, the
      laws of the Province of British Columbia, and each of the parties hereto
      irrevocably attorns to the jurisdiction of the courts of the Province of
      British Columbia.

	 	 
	18. 	
      This Agreement has been prepared by O’Neill Law
      Corporation acting solely on behalf of the Assignee and the Assignor
      acknowledges that it has consented to O’Neill Law Corporation acting for
      the Assignee and that it has been advised to obtain independent legal
      advice.

IN WITNESS WHEREOF the parties hereto have executed this
Agreement as of the day and year first above written.

	PENGRAM CORPORATION 	 
	 	 
	 	 
	/s/ Richard W.
      Donaldson 	 
	 	 
	 	 
	By Its Authorized Signatory 	 
	 	 
	MANADO GOLD CORP. 	 
	 	 
	 	 
	/s/ Logan B.
      Anderson 	 
	By Its Authorized Signatory 	 

3

SCHEDULE A

4

	PENGRAM CORPORATION 
	1200 Dupont Street, Suite 2J 
	Bellingham, WA 98225 
	Tel: (360)
      255-3436 / Fax: (360) 925-2833 

November 2, 2009 

AGUS ABIDIN 

  Manado Quality Hotel

  Jl. Piere
  Tendean No. 88-89 

  Boulevard Manado, 95114 

  North Sulawesi, Indonesia 

Dear Sirs: 

Re: Option to Acquire Manado Gold Property

This will confirm our understanding with respect to an option
  to be granted to Pengram Corporation (“Pengram”) to acquire interests in the
  four mineral concessions in the Lobongan District of Northern Sulawesi,
  Indonesia, as set out below and as more particularly outlined in Schedule A: 

	A. 	Bangkit Limpoga Jaya;

	B. 	Hakian Wellem Rumansi;

	C. 	Ratok Mining; and

	D. 	Manembo Mineral.

The concessions are hereinafter referred to collectively as the
  “Concessions.” The owners of the concessions are hereinafter referred to as the
  "Concession Owners." 

1.         
   Concession Owners Representations 

You have represented to us as follows: 

	1.1 	You own the Concessions or have been authorized to act on
      behalf of the Concession Owners and have the authority to deal with the
      Concessions in the manner contemplated by this letter agreement.

	 	 
	1.2 	The Concessions are in good standing.

	 	 
	1.3 	The Concessions cover the area where Newmont Minahasa
      Raya drilled 273 holes as more particularly described in the Report of
      Glenn White and Iip Hardjana dated January 1993.

	 	 
	1.4 	There are no liens, charges or encumbrances on the
      Concessions.

	 	 
	1.5 	There is no impediment or restriction that would prevent
      conducting exploration or development work on the Concessions other than
      requirements to obtain government permits or approvals under applicable
      Indonesian mining laws.

2.         
   Pengram Representations 

Pengram has represented to you as follows: 

	Pengram Corporation 	 
	 	 
	Mr. Agus Abidin 	 
	November 2, 2009 	 

	2.1 	Pengram is a company incorporated under the laws of the
      State of Nevada and is in good standing under the laws of its jurisdiction
      of incorporation.

	 	 	 	 
	2.2 	Pengram is a reporting company under the United States
      Securities Exchange Act of 1934 (the “Act”) and is in good standing with
      respect to its filings under the Act.

	 	 	 	 
	2.3 	There have been no material adverse changes to Pengram
      since its most recent filing of its Quarterly Report on Form 10-Q for the
      nine months ended August 31, 2009 filed with the United States Securities
      and Exchange Commission on October 20, 2009.

	 	 	 	 
	2.4 	Pengram's common shares are quoted on the OTC Bulletin
      Board under the symbol "PNGM.”

	 	 	 	 
	3. 	Option

	 	 	 	 
	3.1 	In consideration of $35,000 USD to be paid on execution
      of this Agreement, you have agreed to grant Pengram the exclusive right,
      for a period of 90 days from the date of execution of this Agreement (the
      "Due Diligence Period") to enter into an acquisition agreement (the
      "Acquisition Agreement") to acquire up to an 85% undivided interest in the
      Concessions on the terms and conditions described under the heading
      "Acquisition Agreement" below.

	 	 	 	 
	3.2 	At any time prior the expiration of the Due Diligence
      Period, Pengram may elect, by notice in writing, to exercise its option to
      enter into the Acquisition Agreement. The parties will use their best
      efforts during the 30 day period following such notice to prepare the
      formal Acquisition Agreement.

	 	 	 	 
	3.3 	During the Due Diligence Period, the Concession Owners
      will permit Pengram's duly authorized representatives to enter onto the
      Concessions, take samples and conduct such other activities as may be
      necessary to conduct proper due diligence. The Concession Owners will
      provide Pengram's representatives with all data, title documents, reports
      or other information that the Concession Owners have in their possession
      relating to the Concessions and will assist Pengram as necessary to permit
      it to complete its due diligence. The Concession Owners will provide
      Pengram's representatives with such information about themselves as may be
      necessary for Pengram to determine their title to the Concessions and that
      the Concessions are free of liens, charges or encumbrances.

	 	 	 	 
	4. 	Acquisition Agreement

	 	 	 	 
	4.1 	The Acquisition Agreement shall provide for the earning
      of interests by Pengram in the Concessions by making the cash payments,
      share issuances and completing work programs as follows:

	 	 	 	 
		I) 	a 10% undivided interest by:

	 	 	 	 
			a) 	paying $90,000 USD to the Concession Owners on execution
      of the Acquisition Agreement;

	 	 	 	 
			b) 	issuing 150,000 common shares of Pengram to the
      Concession Owners on execution of the Acquisition Agreement; and

	 	 	 	 
			c) 	completing a mineral exploration program at a cost of not
      less than $250,000 within one year of execution of the Acquisition
      Agreement.

	Pengram Corporation 	 
	 	 
	Mr. Agus Abidin 	 
	November 2, 2009 	 

	 	II) 	an additional 15% undivided interest by:

	 	 	 	 
	 		a) 	paying $100,000 to the Concession Owners on the 1st anniversary of execution of the Acquisition Agreement;

	 	 	 	 
	 		b) 	issuing 300,000 common shares of Pengram to the
      Concession Owners on the 1st anniversary of the execution of
      the Acquisition Agreement; and

	 	 	 	 
	 		c) 	completing additional mineral exploration programs at a
      cost of not less than $500,000 prior to the 2nd anniversary of
      the Acquisition Agreement.

	 	 	 	 
	 	III) 	an additional 26% undivided interest by:

	 	 	 	 
	 		a) 	paying $200,000 to the Concession Owners on the 2nd anniversary of execution of the Acquisition Agreement;

	 	 	 	 
	 		b) 	issuing 500,000 common shares of Pengram to the
      Concession Owners on the 2nd anniversary of the execution of
      the Acquisition Agreement; and

	 	 	 	 
	 		c) 	completing additional mineral exploration programs at a
      cost of not less than $1,000,000 prior to the 3rd anniversary
      of the Acquisition Agreement.

	 	 	 	 
	 	IV) 	an additional 34% undivided interest on completion of a
      scoping study.

	4.2 	Upon Pengram earning an 85% interest as outlined above,
      the Concession Owners shall be carried and shall not be obligated to pay
      their proportionate share of the costs to complete a feasibility study and
      to place the property into commercial production; however, Pengram will
      have the right to pledge the Concession Owners' share of the property to
      obtain production financing.

	 	 
	4.3 	On completion of a feasibility study, Pengram shall have
      the option to acquire the Concession Owners' 15% carried interest for a
      cash payment of $5,000,000.

	 	 
	4.4 	The Acquisition Agreement shall include an area of mutual
      interest of 5 kilometers within which any properties acquired by the
      Concession Owners will be subject to a right of first refusal in favor of
      Pengram.

	 	 
	4.5 	During the term of the Acquisition Agreement, Pengram
      will be obligated to pay all government filing or assessment fees
      necessary to keep the Concessions in good standing.

	 	 
	4.6 	The Acquisition Agreement will be an option only and may
      be terminated by Pengram on 60 days notice. If the Acquisition Agreement
      is terminated, Pengram shall only be entitled to the interest it has
      earned to the termination date.

	 	 
	4.7 	The Acquisition Agreement shall contain other customary
      terms and provisions consistent with industry practices.

	 	 
	5. 	Exclusivity

	 	 
	5.1 	In consideration of the $35,000 payment described in
      paragraph 3.1 above and Pengram agreeing to undertake the costs and
      expenses of conducting due diligence, the Concession Owners agree that,
      during the Due Diligence Period, they will not seek or solicit, or engage
      anyone to seek or solicit, other suitors for a sale or joint venture of
      the Concessions, will not

	Pengram Corporation 	 
	 	 
	Mr. Agus Abidin 	 
	November 2, 2009 	 

		negotiate with other persons for a sale or joint venture
      of the Concessions, and will not make available to other potential suitors
      information concerning the Concessions.

	 	 
	6. 	Counterparts

	 	 
	6.1 	This letter of intent may be executed in one or more
      counterparts, each of which so executed shall constitute an original and
      all of which together shall constitute one and the same letter of
      intent.

If the foregoing is in accordance with your understanding of
  our agreements, please sign where indicated below. 

Yours truly, 

PENGRAM CORPORATION 

	Per: 	/s/ Richard W. Donaldson 	 
	 		   
      signed January 19, 2010 
	 	Richard W. Donaldson 	 
	 	President and Chief Executive
      Officer 	 

 

Agreed and accepted as of the ____ day of
  ______________________, 2009. 

 

/s/ Agus Abidin 

  _____________________________ 

  AGUS ABIDIN 

	PENGRAM CORPORATION 
	1200 Dupont Street, Suite 2J 
	Bellingham, WA 98225 
	Tel: (360)
      255-3436 / Fax: (360) 925-2833 

March 29, 2010

AGUS ABIDIN

  Manado Quality Hotel 

  Jl. Piere
  Tendean No. 88-89 

  Boulevard Manado, 95114 

  North Sulawesi, Indonesia

Dear Sirs:

Re: Option to Acquire Manado Gold Property 

Letter Agreement dated for reference November 2, 2009

We write to confirm our agreement to amend the above-referenced
  letter agreement to further extend the Due Diligence Period to April 30, 2010 in
  order to make up for delays caused by the unavailability of persons to conduct
  due diligence during the 2010 Winter Olympics in Vancouver.

Please sign where indicated below confirming our agreement in
  this matter.

Yours truly,

PENGRAM CORPORATION

	Per: 	/s/ Richard W. Donaldson 
	 	 _____________________________
	 	Richard W. Donaldson 
	 	President and Chief Executive Officer 

Agreed and accepted as of the 30 day of March, 2010.

/s/ Agus Abidin

_____________________________

AGUS ABIDIN

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