Document:

WAKO
LOGISTICS GROUP, INC.

2005
STOCK INCENTIVE PLAN

1. ESTABLISHMENT
AND PURPOSE

The Wako
Logistics Group, Inc. 2005 Stock Incentive Plan (the "Plan") is established by
Wako Logistics Group, Inc. (the "Company") to promote the financial interests of
the Company, including its growth and performance, by encouraging persons
eligible to participate in the Plan to acquire an ownership position in the
Company, enhancing the ability of the Company and its subsidiaries to attract
and retain persons eligible to participate in the Plan, providing persons
eligible to participate in the Plan with a way to acquire or increase their
proprietary interest in the Company's success, by motivating eligible persons to
achieve the long-term Company goals, and by aligning eligible persons' interests
with those of the Company's other stockholders. The Plan is adopted by the Board
of Directors and the Company’s stockholders as of April 19, 2005. Unless the
Plan is discontinued earlier by the Board as provided herein, no Award shall be
granted hereunder on or after the date 10 years after the Effective
Date.

In
addition to terms elsewhere defined herein, certain terms used herein are
defined as set forth in Section 10 hereof.

2. ADMINISTRATION;
ELIGIBILITY

The Plan
shall be administered by the Board of Directors of the Company. As used herein,
the term "Administrator" means the Board or any of its Committees as shall be
administering the Plan.

At any
time, the Board may appoint a Committee, consisting of not less than two of its
members to administer the Plan on behalf of the Board in accordance with such
terms and conditions not inconsistent with this Plan as the Board may prescribe.
Once appointed, members of the Committee shall continue to serve until otherwise
directed by the Board. From time to time the Board may increase the size of the
Committee and appoint additional members, remove members (with or without cause)
and appoint new members in their place, fill vacancies however caused, and/or
remove all members of the Committee and thereafter directly administer the
Plan.

The
Administrator shall have plenary authority to grant Awards pursuant to the terms
of the Plan to Eligible Individuals. Participation shall be limited to such
persons as are selected by the Administrator. Awards may be granted as
alternatives to, in exchange or substitution for, or replacement of, awards
outstanding under the Plan or any other plan or arrangement of the Company or a
Subsidiary (including a plan or arrangement of a business or entity, all or a
portion of which is acquired by the Company or a Subsidiary). The provisions of
Awards need not be the same with respect to each Participant.

Among
other things, the Administrator shall have the authority, subject to the terms
of the Plan:

(a) to select
the Eligible Individuals to whom Awards may from time to time be
granted;

(b) to
determine whether and to what extent Stock Options, Stock Appreciation Rights,
Stock Awards or any combination thereof are to be granted
hereunder;

(c) to
determine the number of shares of Stock to be covered by each Award granted
hereunder;

(d) to
approve forms of agreement for use under the Plan;

(e) to
determine the terms and conditions, not inconsistent with the terms of this
Plan, of any Award granted hereunder (including, but not limited to, the option
price, any vesting restriction or limitation, any vesting acceleration or
forfeiture waiver and any right of repurchase, right of first refusal or other
transfer restriction regarding any Award and the shares of Stock relating
thereto, based on such factors or criteria as the Administrator shall
determine);

(f) subject
to Section 8(a), to modify, amend or adjust the terms and conditions of any
Award, at any time or from time to time, including, but not limited to, with
respect to (i) performance goals and targets applicable to performance-based
Awards pursuant to the terms of the Plan and (ii) extension of the
post-termination exercisability period of Stock Options;

(g) to
determine to what extent and under what circumstances Stock and other amounts
payable with respect to an Award shall be deferred;

(h) to
determine the Fair Market Value; and

(i) to
determine the type and amount of consideration to be received by the Company for
any Stock Award issued under Section 6.

The
Administrator shall have the authority to adopt, alter and repeal such
administrative rules, guidelines and practices governing the Plan as it shall,
from time to time, deem advisable, to interpret the terms and provisions of the
Plan and any Award issued under the Plan (and any agreement relating thereto)
and to otherwise supervise the administration of the Plan.

Except to
the extent prohibited by applicable law, the Administrator may allocate all or
any portion of its responsibilities and powers to any one or more of its members
and may delegate all or any portion of its responsibilities and powers to any
other person or persons selected by it. Any such allocation or delegation may be
revoked by the Administrator at any time. The Administrator may authorize any
one or more of their members or any officer of the Company to execute and
deliver documents on behalf of the Administrator.

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Any
determination made by the Administrator or pursuant to delegated authority
pursuant to the provisions of the Plan with respect to any Award shall be made
in the sole discretion of the Administrator or such delegate at the time of the
grant of the Award or, unless in contravention of any express term of the Plan,
at any time thereafter. All decisions made by the Administrator or any
appropriately delegated officer pursuant to the provisions of the Plan shall be
final and binding on all persons, including the Company and
Participants.

No member
of the Administrator, and no officer of the Company, shall be liable for any
action taken or omitted to be taken by such individual or by any other member of
the Administrator or officer of the Company in connection with the performance
of duties under this Plan, except for such individual's own willful misconduct
or as expressly provided by law.

3. STOCK
SUBJECT TO PLAN

Subject
to adjustment as provided in this Section 3, the aggregate number of shares of
Stock which may be delivered under the Plan shall not exceed 4,000,000 shares;
provided, however, that, as of January 1 of each year, commencing with January
1, 2006, the maximum number of shares of Stock which may be delivered under the
Plan shall automatically be increased (but not decreased) to a number equal to
20% of the number of shares of Stock then outstanding.

To the
extent any shares of Stock covered by an Award are not delivered to a
Participant or beneficiary thereof because the Award expires, is forfeited,
canceled or otherwise terminated, or the shares of Stock are not delivered
because the Award is settled in cash or used to satisfy the applicable tax
withholding obligation, such shares shall not be deemed to have been delivered
for purposes of determining the maximum number of shares of Stock available for
delivery under the Plan.

Subject
to adjustment as provided in this Section 3, the maximum number of shares that
may be covered by Stock Options, Stock Appreciation Rights and Stock Awards, in
the aggregate, granted to any one Participant during any calendar year shall be
400,000 shares.

In the
event of any Company stock dividend, stock split, combination or exchange of
shares, recapitalization or other change in the capital structure of the
Company, corporate separation or division of the Company (including, but not
limited to, a split-up, spin-off, split-off or distribution to Company
stockholders other than a normal cash dividend), sale by the Company of all or a
substantial portion of its assets (measured on either a stand-alone or
consolidated basis), reorganization, rights offering, partial or complete
liquidation, or any other corporate transaction, Company share offering or other
event involving the Company and having an effect similar to any of the
foregoing, the Administrator may make such substitution or adjustments in the
(A) number and kind of shares that may be delivered under the Plan, (B)
additional maximums imposed in the immediately preceding paragraph, (C) number
and kind of shares subject to outstanding Awards, (D) exercise price of
outstanding Stock Options and Stock Appreciation Rights and (E) other
characteristics or terms of the Awards as it may determine appropriate in its
sole discretion to equitably reflect such corporate transaction, share offering
or other event; provided, however, that the number of shares subject to any
Award shall always be a whole number.

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4. STOCK
OPTIONS

Stock
Options may be granted alone or in addition to other Awards granted under the
Plan and may be of two types: Incentive Stock Options and Non-Qualified Stock
Options. Any Stock Option granted under the Plan shall be in such form as the
Administrator may from time to time approve.

The
Administrator shall have the authority to grant any Participant Incentive Stock
Options, Non-Qualified Stock Options or both types of Stock Options (in each
case with or without Stock Appreciation Rights). Incentive Stock Options may be
granted only to employees of the Company and its subsidiaries (within the
meaning of Section 424(f) of the Code). To the extent that any Stock Option is
not designated as an Incentive Stock Option or, even if so designated, does not
qualify as an Incentive Stock Option, it shall constitute a Non-Qualified Stock
Option. Incentive Stock Options may be granted only within 10 years from the
date the Plan is adopted, or the date the Plan is approved by the Company's
stockholders, whichever is earlier.

Stock
Options shall be evidenced by option agreements, each in a form approved by the
Administrator. An option agreement shall indicate on its face whether it is
intended to be an agreement for an Incentive Stock Option or a Non-Qualified
Stock Option. The grant of a Stock Option shall occur as of the date the
Administrator determines.

Anything
in the Plan to the contrary notwithstanding, no term of the Plan relating to
Incentive Stock Options shall be interpreted, amended or altered, nor shall any
discretion or authority granted under the Plan be exercised, so as to disqualify
the Plan under Section 422 of the Code or, without the consent of the Optionee
affected, to disqualify any Incentive Stock Option under Section 422 of the
Code.

To the
extent that the aggregate Fair Market Value of Stock with respect to which
Incentive Stock Options are exercisable for the first time by a Participant
during any calendar year (under all plans of the Company) exceeds $100,000, such
Stock Options shall be treated as Non-Qualified Stock Options.

Stock
Options granted under this Section 4 shall be subject to the following terms and
conditions and shall contain such additional terms and conditions as the
Administrator shall deem desirable:

(a) EXERCISE
PRICE. The exercise price per share of Stock purchasable under a Stock Option
shall be determined by the Administrator. If the Stock Option is intended to
qualify as an Incentive Stock Option, the exercise price per share shall be not
less than the Fair Market Value per share on the date the Stock Option is
granted, or if granted to an individual who is a Ten Percent Holder, not less
than 110% of such Fair Market Value per share.

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(a) OPTION
TERM. The term of each Stock Option shall be fixed by the Administrator, but no
Incentive Stock Option shall be exercisable more than 10 years (or five years in
the case of an individual who is a Ten Percent Holder) after the date the
Incentive Stock Option is granted.

(b) EXERCISABILITY.
Except as otherwise provided herein, Stock Options shall be exercisable at such
time or times, and subject to such terms and conditions, as shall be determined
by the Administrator. If the Administrator provides that any Stock Option is
exercisable only in installments, the Administrator may at any time waive such
installment exercise provisions, in whole or in part, based on such factors as
the Administrator may determine. In addition, the Administrator may at any time,
in whole or in part, accelerate the exercisability of any Stock
Option.

(c) METHOD OF
EXERCISE. Subject to the provisions of this Section 4, Stock Options may be
exercised, in whole or in part, at any time during the option term by giving
written notice of exercise to the Company specifying the number of shares of
Stock subject to the Stock Option to be purchased.

The
option price of any Stock Option shall be paid in full in cash (by certified or
bank check or such other instrument as the Company may accept) or, unless
otherwise provided in the applicable option agreement, by one or more of the
following: (i) in the form of unrestricted Stock already owned by the Optionee,
that is acceptable to the Administrator, based in any such instance on the Fair
Market Value of the Stock on the date the Stock Option is exercised; (ii) by
certifying ownership of shares of Stock owned by the Optionee to the
satisfaction of the Administrator for later delivery to the Company as specified
by the Company; (iii) by irrevocably authorizing a third party to sell shares of
Stock (or a sufficient portion of the shares) acquired upon exercise of the
Stock Option and remit to the Company a sufficient portion of the sale proceeds
to pay the entire exercise price and any tax withholding resulting from such
exercise; or (iv) by any combination of cash and/or any one or more of the
methods specified in clauses (i), (ii) and (iii). Notwithstanding the foregoing,
a form of payment shall not be permitted to the extent it would cause the
Company to recognize a compensation expense (or additional compensation expense)
with respect to the Stock Option for financial reporting purposes.

If
payment of the option exercise price of a Non-Qualified Stock Option is made in
whole or in part in the form of Restricted Stock, the number of shares of Stock
to be received upon such exercise equal to the number of shares of Restricted
Stock used for payment of the option exercise price shall be subject to the same
forfeiture restrictions to which such Restricted Stock was subject, unless
otherwise determined by the Administrator.

No shares
of Stock shall be issued upon exercise of a Stock Option until full payment
therefor has been made. Upon exercise of a Stock Option (or a portion thereof),
the Company shall have a reasonable time to issue the Stock for which the Stock
Option has been exercised, and the Optionee shall not be treated as a
stockholder for any purposes whatsoever prior to such issuance. No adjustment
shall be made for cash dividends or other rights for which the record date is
prior to the date such Stock is recorded as issued and transferred in the
Company's official stockholder records, except as otherwise provided herein or
in the applicable option agreement.

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(d) TRANSFERABILITY
OF STOCK OPTIONS. Except as otherwise provided in the applicable option
agreement, a Non-Qualified Stock Option (i) shall be transferable by the
Optionee to a Family Member of the Optionee, provided that (A) any such transfer
shall be by gift with no consideration and (B) no subsequent transfer of such
Stock Option shall be permitted other than by will or the laws of descent and
distribution, and (ii) shall not otherwise be transferable except by will or the
laws of descent and distribution. An Incentive Stock Option shall not be
transferable except by will or the laws of descent and distribution. A Stock
Option shall be exercisable, during the Optionee's lifetime, only by the
Optionee or by the guardian or legal representative of the Optionee, it being
understood that the terms "holder" and "Optionee" include the guardian and legal
representative of the Optionee named in the applicable option agreement and any
person to whom the Stock Option is transferred (X) pursuant to the first
sentence of this Section 4(e) or pursuant to the applicable option agreement or
(Y) by will or the laws of descent and distribution. Notwithstanding the
foregoing, references herein to the termination of an Optionee's employment or
provision of services shall mean the termination of employment or provision of
services of the person to whom the Stock Option was originally
granted.

(e) TERMINATION
BY DEATH. Unless otherwise provided in the applicable option agreement, if an
Optionee's employment or provision of services terminates by reason of death,
any Stock Option held by such Optionee may thereafter be exercised, to the
extent then exercisable, or on such accelerated basis as the Administrator may
determine, for a period of 12 months from the date of such death or until the
expiration of the stated term of such Stock Option, whichever period is shorter.
In the event of termination of employment or provision of services due to death,
if an Incentive Stock Option is exercised after the expiration of the exercise
periods that apply for purposes of Section 422 of the Code, such Stock Option
will thereafter be treated as a Non-Qualified Stock Option.

(f) TERMINATION
BY REASON OF DISABILITY. Unless otherwise provided in the applicable option
agreement, if an Optionee's employment or provision of services terminates by
reason of Disability, any Stock Option held by such Optionee may thereafter be
exercised by the Optionee, to the extent it was exercisable at the time of
termination, or on such accelerated basis as the Administrator may determine,
for a period of three years from the date of such termination of employment or
provision of services or until the expiration of the stated term of such Stock
Option, whichever period is shorter; provided, however, that if the Optionee
dies within such period, an unexercised Stock Option held by such Optionee
shall, notwithstanding the expiration of such period, continue to be exercisable
to the extent to which it was exercisable at the time of death for a period of
12 months from the date of such death or until the expiration of the stated term
of such Stock Option, whichever period is shorter. In the event of termination
of employment or provision of services by reason of Disability, if an Incentive
Stock Option is exercised after the expiration of the exercise periods that
apply for purposes of Section 422 of the Code, such Stock Option will thereafter
be treated as a Non-Qualified Stock Option.

(g) TERMINATION
BY REASON OF RETIREMENT. Unless otherwise provided in the applicable option
agreement, if an Optionee's employment or provision of services terminates by
reason of Retirement, any Stock Option held by such Optionee may thereafter be
exercised by the Optionee, to the extent it was exercisable at the time of such
Retirement, or on such accelerated basis as the Administrator may determine, for
a period of three years from the date of such termination of employment or
provision of services or until the expiration of the stated term of such Stock
Option, whichever period is shorter; provided, however, that if the Optionee
dies within such period, any unexercised Stock Option held by such Optionee
shall, notwithstanding the expiration of such period, continue to be exercisable
to the extent to which it was exercisable at the time of death for a period of
12 months from the date of such death or until the expiration of the stated term
of such Stock Option, whichever period is shorter. In the event of termination
of employment or provision of services by reason of Retirement, if an Incentive
Stock Option is exercised after the expiration of the exercise periods that
apply for purposes of Section 422 of the Code, such Stock Option will thereafter
be treated as a Non-Qualified Stock Option.

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(h) OTHER
TERMINATION. Unless otherwise provided in the applicable option agreement or the
Optionee's employment agreement, if any, if an Optionee's employment or
provision of services terminates for any reason other than death, Disability or
Retirement, any Stock Option held by such Optionee shall thereupon terminate;
provided, however, that, if such termination of employment or provision of
services is involuntary on the part of the Optionee and without Cause, such
Stock Option, to the extent then exercisable, or on such accelerated basis as
the Administrator may determine, may be exercised for the lesser of 3 months
from the date of such termination of employment or provision of services or the
remainder of such Stock Option's term, and provided, further, that if the
Optionee dies within such period, any unexercised Stock Option held by such
Optionee shall, notwithstanding the expiration of such period, continue to be
exercisable to the extent to which it was exercisable at the time of death for a
period of 12 months from the date of such death or until the expiration of the
stated term of such Stock Option, whichever period is shorter. In the event of
termination of employment or provision of services for any reason other than
death, Disability or Retirement, if an Incentive Stock Option is exercised after
the expiration of the exercise periods that apply for purposes of Section 422 of
the Code, such Stock Option will thereafter be treated as a Non-Qualified Stock
Option.

(i) EXCEPTION
TO TERMINATION. Notwithstanding anything in this Plan to the contrary, if an
Optionee's employment by, or provision of services to, the Company or an
Affiliate ceases as a result of a transfer of such Optionee from the Company to
an Affiliate, or from an Affiliate to the Company, such transfer will not be a
termination of employment or provision of services for purposes of this Plan,
unless expressly determined otherwise by the Administrator. A termination of
employment or provision of services shall occur for an Optionee who is employed
by, or provides services to, an Affiliate of the Company if the Affiliate shall
cease to be an Affiliate and the Optionee shall not immediately thereafter be
employed by, or provide services to, the Company or an Affiliate.

(j) PARTICIPANT
LOANS. The Administrator may in its discretion, to the extent permitted by law
and any applicable exchange rules, authorize the Company to:

(i) lend to
an Optionee an amount equal to such portion of the exercise price of a Stock
Option as the Administrator may determine; or

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(ii) guarantee
a loan obtained by an Optionee from a third-party for the purpose of tendering
such exercise price.

The terms
and conditions of any loan or guarantee, including the term, interest rate,
whether the loan is with recourse against the Optionee and any security interest
thereunder, shall be determined by the Administrator, except that no extension
of credit or guarantee shall obligate the Company for an amount to exceed the
lesser of (i) the aggregate Fair Market Value on the date of exercise, less the
par value, of the shares of Stock to be purchased upon the exercise of the Stock
Option, and (ii) the amount permitted under applicable laws or the regulations
and rules of the Federal Reserve Board and any other governmental agency having
jurisdiction.

5. STOCK
APPRECIATION RIGHTS

Stock
Appreciation Rights may be granted either on a stand-alone basis or in
conjunction with all or part of any Stock Option granted under the Plan. In the
case of a Non-Qualified Stock Option, such rights may be granted either at or
after the time of grant of such Stock Option. In the case of an Incentive Stock
Option, such rights may be granted only at the time of grant of such Stock
Option. A Stock Appreciation Right shall terminate and no longer be exercisable
as determined by the Administrator, or, if granted in conjunction with all or
part of any Stock Option, upon the termination or exercise of the related Stock
Option.

A Stock
Appreciation Right may be exercised by a Participant as determined by the
Administrator in accordance with this Section 5, and, if granted in conjunction
with all or part of any Stock Option, by surrendering the applicable portion of
the related Stock Option in accordance with procedures established by the
Administrator. Upon such exercise and surrender, the Participant shall be
entitled to receive an amount determined in the manner prescribed in this
Section 5. Stock Options which have been so surrendered, if any, shall no longer
be exercisable to the extent the related Stock Appreciation Rights have been
exercised.

Stock
Appreciation Rights shall be subject to such terms and conditions as shall be
determined by the Administrator, including the following:

(i) Stock
Appreciation Rights granted on a stand-alone basis shall be exercisable only at
such time or times and to such extent as determined by the Administrator. Stock
Appreciation Rights granted in conjunction with all or part of any Stock Option
shall be exercisable only at the time or times and to the extent that the Stock
Options to which they relate are exercisable in accordance with the provisions
of Section 4 and this Section 5.

(ii) Upon the
exercise of a Stock Appreciation Right, a Participant shall be entitled to
receive an amount in cash, shares of Stock or both, which in the aggregate are
equal in value to the excess of the Fair Market Value of one share of Stock over
(i) such value per share of Stock as shall be determined by the Administrator at
the time of grant (if the Stock Appreciation Right is granted on a stand-alone
basis), or (ii) the exercise price per share specified in the related Stock
Option (if the Stock Appreciation Right is granted in conjunction with all or
part of any Stock Option), multiplied by the number of shares in respect of
which the Stock Appreciation Right shall have been exercised, with the
Administrator having the right to determine the form of payment.

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(iii) A Stock
Appreciation Right shall be transferable only to, and shall be exercisable only
by, such persons permitted in accordance with Section 4(e).

6. STOCK
AWARDS OTHER THAN OPTIONS

Stock
Awards may be directly issued under the Plan (without any intervening options),
subject to such terms, conditions, performance requirements, restrictions,
forfeiture provisions, contingencies and limitations as the Administrator shall
determine. Stock Awards may be issued which are fully and immediately vested
upon issuance or which vest in one or more installments over the Participant's
period of employment or other service to the Company or upon the attainment of
specified performance objectives, or the Company may issue Stock Awards which
entitle the Participant to receive a specified number of vested shares of Stock
upon the attainment of one or more performance goals or service requirements
established by the Administrator.

Shares
representing a Stock Award shall be evidenced in such manner as the
Administrator may deem appropriate, including book-entry registration or
issuance of one or more certificates (which may bear appropriate legends
referring to the terms, conditions and restrictions applicable to such Award).
The Administrator may require that any such certificates be held in custody by
the Company until any restrictions thereon shall have lapsed and that the
Participant deliver a stock power, endorsed in blank, relating to the Stock
covered by such Award.

A Stock
Award may be issued in exchange for any consideration which the Administrator
may deem appropriate in each individual instance, including, without
limitation:

(i) cash or
cash equivalents;

(i) past
services rendered to the Company or any Affiliate; or

(ii) future
services to be rendered to the Company or any Affiliate (provided that, in such
case, the par value of the stock subject to such Stock Award shall be paid in
cash or cash equivalents, unless the Administrator provides
otherwise).

A Stock
Award that is subject to restrictions on transfer and/or forfeiture provisions
may be referred to as an award of "Restricted Stock" or "Restricted Stock
Units."

7. CHANGE
IN CONTROL PROVISIONS

(a)
 IMPACT OF
EVENT. In the event of a Change in Control, the following provisions will
govern, except as may otherwise be provided in any particular agreement pursuant
to which an Award has been granted:

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(i) Outstanding
Awards shall be subject to any agreement of merger or reorganization that
effects such Change in Control, which agreement shall provide for:

(A) The
continuation of the outstanding Awards by the Company, if the Company is a
surviving corporation;

(B) The
assumption of the outstanding Awards by the surviving corporation or its parent
or subsidiary;

(C) The
substitution by the surviving corporation or its parent or subsidiary of
equivalent awards for the outstanding Awards; or

(D) Settlement
of each share of Stock subject to an outstanding Award for the Change in Control
Price (less, to the extent applicable, the per share exercise price), in which
case, each outstanding Award, to the extent not vested, shall become fully
exercisable and vested to the full extent of the original grant; notwithstanding
the foregoing, if the per share exercise price of an Award equals or exceeds the
Change in Control Price, the outstanding Award shall terminate and be canceled
immediately prior to giving effect to the Change in Control; and.

(ii) In the
absence of any agreement of merger or reorganization effecting such Change in
Control, each share of Stock subject to an outstanding Award shall be settled
for the Change in Control Price (less, to the extent applicable, the per share
exercise price), in which case, each outstanding Award, to the extent not
vested, shall become fully exercisable and vested to the full extent of the
original grant; notwithstanding the foregoing, if the per share exercise price
of an Award equals or exceeds the Change in Control Price, the outstanding Award
shall terminate and be canceled immediately prior to giving effect to the Change
in Control.

(b) DEFINITION
OF CHANGE IN CONTROL. For purposes of the Plan, a "Change in Control" shall mean
the happening of any of the following events:

(i) An
acquisition by any individual, entity or group (within the meaning of Section
13(d)(3) or 14(d)(2) of the Exchange Act) (a "Person") of beneficial ownership
(within the meaning of Rule 13d-3 promulgated under the Exchange Act) of more
than 50% of either (1) the then outstanding shares of common stock of the
Company (the "Outstanding Company Common Stock") or (2) the combined voting
power of the then outstanding voting securities of the Company entitled to vote
generally in the election of directors (the "Outstanding Company Voting
Securities"); excluding, however, the following: (1) any acquisition directly
from the Company, other than an acquisition by virtue of the exercise of a
conversion privilege unless the security being so converted was itself acquired
directly from the Company, (2) any acquisition by the Company; (3) any
acquisition by any employee benefit plan (or related trust) sponsored or
maintained by the Company or any corporation controlled by the Company; (4) by
any Wood Party; or (5) any acquisition by any Person pursuant to a transaction
which complies with clauses (1), (2) and (3) of subsection (iii) of this Section
7(b); or

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(ii) Within
any period of 24 consecutive months, a change in the composition of the Board
such that the individuals who, immediately prior to such period, constituted the
Board (such Board shall be hereinafter referred to as the "Incumbent Board")
cease for any reason to constitute at least a majority of the Board; provided,
however, for purposes of this Section 7(b), that any individual who becomes a
member of the Board during such period, whose election, or nomination for
election by the Company's stockholders, was approved by a vote of at least a
majority of those individuals who are members of the Board and who were also
members of the Incumbent Board (or deemed to be such pursuant to this proviso)
shall be considered as though such individual were a member of the Incumbent
Board; but, provided further, that any such individual whose initial assumption
of office occurs as a result of either an actual or threatened election contest
(as such terms are used in Rule 14a-11 of Regulation 14A promulgated under the
Exchange Act) or other actual or threatened solicitation of proxies or consents
by or on behalf of a Person other than the Board shall not be so considered as a
member of the Incumbent Board; or

(iii) The
approval by the stockholders of the Company of a reorganization, merger or
consolidation or sale or other disposition of all or substantially all of the
assets of the Company ("Corporate Transaction"); excluding, however, such a
Corporate Transaction pursuant to which (1) all or substantially all of the
individuals and entities who are the beneficial owners, respectively, of the
Outstanding Company Common Stock and Outstanding Company Voting Securities
immediately prior to such Corporate Transaction will beneficially own, directly
or indirectly, more than 50% of, respectively, the outstanding shares of common
stock, and the combined voting power of the then outstanding voting securities
entitled to vote generally in the election of directors, as the case may be, of
the corporation resulting from such Corporate Transaction (including, without
limitation, a corporation which as a result of such transaction owns the Company
or all or substantially all of the Company's assets, either directly or through
one or more subsidiaries) in substantially the same proportions as their
ownership, immediately prior to such Corporate Transaction, of the Outstanding
Company Common Stock and Outstanding Company Voting Securities, as the case may
be, (2) no Person (other than the Company, any Wood Party, any employee benefit
plan (or related trust) sponsored or maintained by the Company, by any
corporation controlled by the Company, or by such corporation resulting from
such Corporate Transaction) will beneficially own, directly or indirectly, more
than 25% of, respectively, the outstanding shares of common stock of the
corporation resulting from such Corporate Transaction or the combined voting
power of the outstanding voting securities of such corporation entitled to vote
generally in the election of directors, except to the extent that such ownership
existed with respect to the Company prior to the Corporate Transaction, and (3)
individuals who were members of the Board immediately prior to the approval by
the stockholders of the Corporation of such Corporate Transaction will
constitute at least a majority of the members of the board of directors of the
corporation resulting from such Corporate Transaction; or

(iv) The
approval by the stockholders of the Company of a complete liquidation or
dissolution of the Company, other than to a corporation pursuant to a
transaction which would comply with clauses (1), (2) and (3) of subsection (iii)
of this Section 7(b), assuming for this purpose that such transaction were a
Corporate Transaction.

11

(c) CHANGE IN
CONTROL PRICE. For purposes of the Plan, "Change in Control Price" means the
highest of (i) the highest reported sales price, regular way, of a share of
Stock in any transaction reported on any exchange or trading medium on which
such shares are listed or traded during the 60-day period prior to and including
the date of a Change in Control, (ii) if the Change in Control is the result of
a tender or exchange offer or a Corporate Transaction, the highest price per
share of Stock paid in such tender or exchange offer or Corporate Transaction,
and (iii) the Fair Market Value of a share of Stock upon the Change in Control.
To the extent that the consideration paid in any such transaction described
above consists all or in part of securities or other non-cash consideration, the
value of such securities or other non-cash consideration shall be determined in
the sole discretion of the Board.

8. MISCELLANEOUS

(a) AMENDMENT.
The Board may amend, alter, or discontinue the Plan, but no amendment,
alteration or discontinuation shall be made which would adversely affect the
rights of a Participant under an Award theretofore granted without the
Participant's consent, except such an amendment (i) made to avoid an expense
charge to the Company or an Affiliate, or (ii) made to permit the Company or an
Affiliate a deduction under the Code. No such amendment shall be made without
the approval of the Company's stockholders to the extent such approval is
required by law, agreement or the rules of any exchange or market on which the
Stock is listed or traded.

The
Administrator may amend the terms of any Stock Option or other Award theretofore
granted, prospectively or retroactively, but no such amendment shall adversely
affect the rights of the holder thereof without the holder's
consent.

(b) UNFUNDED
STATUS OF PLAN. It is intended that this Plan be an "unfunded" plan for
incentive and deferred compensation. The Administrator may authorize the
creation of trusts or other arrangements to meet the obligations created under
this Plan to deliver Stock or make payments, provided that, unless the
Administrator otherwise determines, the existence of such trusts or other
arrangements is consistent with the "unfunded" status of this Plan.

(c) GENERAL
PROVISIONS.

(i) The
Administrator may require each person purchasing or receiving shares pursuant to
an Award to represent to and agree with the Company in writing that such person
is acquiring the shares without a view to the distribution thereof. The
certificates for such shares may include any legend which the Administrator
deems appropriate to reflect any restrictions on transfer.

All
certificates for shares of Stock or other securities delivered under the Plan
shall be subject to such stock transfer orders and other restrictions as
the

Administrator
may deem advisable under the rules, regulations and other requirements of the
Commission, any exchange or market on which the Stock is then listed or traded
and any applicable Federal or state securities law, and the Administrator may
cause a legend or legends to be put on any such certificates to make appropriate
reference to such restrictions.

12

(ii) Nothing
contained in the Plan shall prevent the Company or any Affiliate from adopting
other or additional compensation arrangements for its employees.

(iii) The
adoption of the Plan shall not confer upon any employee, director, consultant or
advisor any right to continued employment, directorship or service, nor shall it
interfere in any way with the right of the Company or any Subsidiary or
Affiliate to terminate the employment or service of any employee, consultant or
advisor at any time.

(iv) No later
than the date as of which an amount first becomes includible in the gross income
of the Participant for Federal income tax purposes with respect to any Award
under the Plan, the Participant shall pay to the Company, or make arrangements
satisfactory to the Company regarding the payment of, any Federal, state, local
or foreign taxes of any kind required by law to be withheld with respect to such
amount. Unless otherwise determined by the Administrator, withholding
obligations may be settled with Stock, including Stock that is part of the Award
that gives rise to the withholding requirement. The obligations of the Company
under the Plan shall be conditional on such payment or arrangements, and the
Company, its Subsidiaries and its Affiliates shall, to the extent permitted by
law, have the right to deduct any such taxes from any payment otherwise due to
the Participant. The Administrator may establish such procedures as it deems
appropriate for the settlement of withholding obligations with
Stock.

(v) The
Administrator shall establish such procedures as it deems appropriate for a
Participant to designate a beneficiary to whom any amounts payable in the event
of the Participant's death are to be paid.

(vi) Any
amounts owed to the Company or an Affiliate by the Participant of whatever
nature may be offset by the Company from the value of any shares of Stock, cash
or other thing of value under this Plan or an agreement to be transferred to the
Participant, and no shares of Stock, cash or other thing of value under this
Plan or an agreement shall be transferred unless and until all disputes between
the Company and the Participant have been fully and finally resolved and the
Participant has waived all claims to such against the Company or an
Affiliate.

(vii) The grant
of an Award shall in no way affect the right of the Company to adjust,
reclassify, reorganize or otherwise change its capital or business structure or
to merge, consolidate, dissolve, liquidate or sell or transfer all or any part
of its business or assets.

(viii) If any
payment or right accruing to a Participant under this Plan (without the
application of this Section (8)(c)(viii)), either alone or together with other
payments or rights accruing to the Participant from the Company or an Affiliate
("Total Payments") would constitute an "excess parachute payment" (as defined in
Section 280G of the Code and regulations thereunder), such payment or right
shall be reduced to the largest amount or greatest right that will result in no
portion of the amount payable or right accruing under this Plan being subject to
an excise tax under Section 4999 of the Code or being disallowed as a deduction
under Section 280G of the Code; provided, however, that the foregoing shall not
apply to the extent provided otherwise in an Award or in the event the
Participant is party to an agreement with the Company or an Affiliate that
explicitly provides for an alternate treatment of payments or rights that would
constitute "excess parachute payments." The determination of whether any
reduction in the rights or payments under this Plan is to apply shall be made by
the Administrator in good faith after consultation with the Participant, and
such determination shall be conclusive and binding on the Participant. The
Participant shall cooperate in good faith with the Administrator in making such
determination and providing the necessary information for this purpose. The
foregoing provisions of this Section 8(c)(viii) shall apply with respect to any
person only if, after reduction for any applicable Federal excise tax imposed by
Section 4999 of the Code and Federal income tax imposed by the Code, the Total
Payments accruing to such person would be less than the amount of the Total
Payments as reduced, if applicable, under the foregoing provisions of this Plan
and after reduction for only Federal income taxes.

13

(ix) To the
extent that the Administrator determines that the restrictions imposed by the
Plan preclude the achievement of the material purposes of the Awards in
jurisdictions outside the United States, the Administrator in its discretion may
modify those restrictions as it determines to be necessary or appropriate to
conform to applicable requirements or practices of jurisdictions outside of the
United States.

(x) The
headings contained in this Plan are for reference purposes only and shall not
affect the meaning or interpretation of this Plan.

(xi) If any
provision of this Plan shall for any reason be held to be invalid or
unenforceable, such invalidity or unenforceability shall not effect any other
provision hereby, and this Plan shall be construed as if such invalid or
unenforceable provision were omitted.

(xii) This Plan
shall inure to the benefit of and be binding upon each successor and assign of
the Company. All obligations imposed upon a Participant, and all rights granted
to the Company hereunder, shall be binding upon the Participant's heirs, legal
representatives and successors.

(xiii) This Plan
and each agreement granting an Award constitute the entire agreement with
respect to the subject matter hereof and thereof, provided that in the event of
any inconsistency between this Plan and such agreement, the terms and conditions
of the Plan shall control.

(xiv) In the
event there is an effective registration statement under the Securities Act
pursuant to which shares of Stock shall be offered for sale in an underwritten
offering, a Participant shall not, during the period requested by the
underwriters managing the registered public offering, effect any public sale or
distribution of shares of Stock received, directly or indirectly, as an Award or
pursuant to the exercise or settlement of an Award.

(xv) None of
the Company, an Affiliate or the Administrator shall have any duty or obligation
to disclose affirmatively to a record or beneficial holder of Stock or an Award,
and such holder shall have no right to be advised of, any material information
regarding the Company or any Affiliate at any time prior to, upon or in
connection with receipt or the exercise of an Award or the Company's purchase of
Stock or an Award from such holder in accordance with the terms
hereof.

14

(xvi) This
Plan, and all Awards, agreements and actions hereunder, shall be governed by,
and construed in accordance with, the laws of the state of Delaware (other than
its law respecting choice of law).

9. DEFERRAL
OF AWARDS

The
Administrator (in its sole discretion) may permit a Participant to:

(a) have cash
that otherwise would be paid to such Participant as a result of the exercise of
a Stock Appreciation Right or the settlement of a Stock Award credited to a
deferred compensation account established for such Participant by the
Administrator as an entry on the Company's books;

(b) have
Stock that otherwise would be delivered to such Participant as a result of the
exercise of a Stock Option or a Stock Appreciation Right converted into an equal
number of Stock units; or

(c) have
Stock that otherwise would be delivered to such Participant as a result of the
exercise of a Stock Option or Stock Appreciation Right or the settlement of a
Stock Award converted into amounts credited to a deferred compensation account
established for such Participant by the Administrator as an entry on the
Company's books. Such amounts shall be determined by reference to the Fair
Market Value of the Stock as of the date on which they otherwise would have been
delivered to such Participant.

A
deferred compensation account established under this Section 9 may be credited
with interest or other forms of investment return, as determined by the
Administrator. A Participant for whom such an account is established shall have
no rights other than those of a general creditor of the Company. Such an account
shall represent an unfunded and unsecured obligation of the Company and shall be
subject to the terms and conditions of the applicable agreement between such
Participant and the Company. If the deferral or conversion of awards is
permitted or required, the Administrator (in its sole discretion) may establish
rules, procedures and forms pertaining to such awards, including (without
limitation) the settlement of deferred compensation accounts established under
this Section 9.

10. DEFINITIONS

For
purposes of this Plan, the following terms are defined as set forth
below:

(a) "AFFILIATE"
means a corporation or other entity controlled by the Company and designated by
the Administrator as such.

(b) "AWARD"
means a Stock Appreciation Right, Stock Option or Stock Award.

15

(c) "BOARD"
means the Board of Directors of the Company.

(d) "CAUSE"
means (i) the conviction of the Participant for committing a felony under
Federal law or the law of the state in which such action occurred, (ii)
dishonesty in the course of fulfilling the Participant's duties as an employee
or director of, or consultant or advisor to, the Company or (iii) willful and
deliberate failure on the part of the Participant to perform such duties in any
material respect. Notwithstanding the foregoing, if the Participant and the
Company or the Affiliate have entered into an employment or services agreement
which defines the term "Cause" (or a similar term), such definition shall govern
for purposes of determining whether such Participant has been terminated for
Cause for purposes of this Plan. The determination of Cause shall be made by the
Administrator, in its sole discretion.

(e) "CODE"
means the Internal Revenue Code of 1986, as amended from time to time, and any
successor thereto.

(f) "COMMISSION"
means the Securities and Exchange Commission or any successor
agency.

(g) "COMMITTEE"
means a committee of Directors appointed by the Board to administer this Plan.
With respect to Options granted at the time the Company is publicly held, if
any, insofar as the Committee is responsible for granting Options to
Participants hereunder, it shall consist solely of two or more directors, each
of whom is a "Non-Employee Director" within the meaning of Rule 16b-3 and each
of whom is also an "outside director" under Section 162(m) of the
Code.

(h) "COMPANY"
means Wako Logistics Group, Inc. a Delaware corporation.

(i) "DIRECTOR"
means a member of the Company's Board of Directors.

(j) "DISABILITY"
means mental or physical illness that entitles the Participant to receive
benefits under the long-term disability plan of the Company or an Affiliate, or
if the Participant is not covered by such a plan or the Participant is not an
employee of the Company or an Affiliate, a mental or physical illness that
renders a Participant totally and permanently incapable of performing the
Participant's duties for the Company or an Affiliate; provided, however, that a
Disability shall not qualify under this Plan if it is the result of (i) a
willfully self-inflicted injury or willfully self-induced sickness; or (ii) an
injury or disease contracted, suffered or incurred while participating in a
criminal offense. Notwithstanding the foregoing, if the Participant and the
Company or an Affiliate have entered into an employment or services agreement
which defines the term "Disability" (or a similar term), such definition shall
govern for purposes of determining whether such Participant suffers a Disability
for purposes of this Plan. The determination of Disability shall be made by the
Administrator, in its sole discretion. The determination of Disability for
purposes of this Plan shall not be construed to be an admission of disability
for any other purpose.

(k) "EFFECTIVE
DATE" means April 19, 2005.

16

(l) "ELIGIBLE
INDIVIDUAL" means any officer, employee or director of the Company or a
Subsidiary or Affiliate, or any consultant or advisor providing services to the
Company or a Subsidiary or Affiliate.

(m) "EXCHANGE
ACT" means the Securities Exchange Act of 1934, as amended from time to time,
and any successor thereto.

(n) "FAIR
MARKET VALUE" means, as of any given date, the fair market value of the Stock as
determined by the Administrator or under procedures established by the
Administrator. Unless otherwise determined by the Administrator, the Fair Market
Value per share shall be the closing bid or sales price per share of the Stock
on a primary exchange or quotation system on which the Stock is listed or posted
for quotation on the date as of which such value is being determined or the last
previous day on which a sale was reported.

(o) "FAMILY
MEMBER" means any child, stepchild, grandchild, parent, stepparent, grandparent,
spouse, former spouse, sibling, niece, nephew, mother-in-law, father-in-law,
son-in-law, daughter-in-law, brother-in-law or sister-in-law of a Participant
(including adoptive relationships); any person sharing the Participant's
household (other than a tenant or employee); any trust in which the Participant
and any of these persons have all of the beneficial interest; any foundation in
which the Participant and any of these persons control the management of the
assets; any corporation, partnership, limited liability company or other entity
in which the Participant and any of these other persons are the direct and
beneficial owners of all of the equity interests (provided the Participant and
these other persons agree in writing to remain the direct and beneficial owners
of all such equity interests); and any personal representative of the
Participant upon the Participant's death for purposes of administration of the
Participant's estate or upon the Participant's incompetency for purposes of the
protection and management of the assets of the Participant.

(p) "WOOD
PARTY" means Christopher Wood and any of his Family Members (assuming for
purposes of that definition that he is a "Participant").

(q) "INCENTIVE
STOCK OPTION" means any Stock Option intended to be and designated as an
"incentive stock option" within the meaning of Section 422 of the
Code.

(r) "NON-EMPLOYEE
DIRECTOR" means a Director who is not an officer or employee of the
Company.

(s) "NON-QUALIFIED
STOCK OPTION" means any Stock Option that is not an Incentive Stock
Option.

(t) "OPTIONEE"
means a person who holds a Stock Option.

(u) "PARTICIPANT"
means a person granted an Award.

(v) "REPRESENTATIVE"
means (i) the person or entity acting as the executor or administrator of a
Participant's estate pursuant to the last will and testament of a Participant or
pursuant to the laws of the jurisdiction in which the Participant had his or her
primary residence at the date of the Participant's death; (ii) the person or
entity acting as the guardian or temporary guardian of a Participant; (iii) the
person or entity which is the beneficiary of the Participant upon or following
the Participant's death; or (iv) any person to whom an Option has been
transferred with the permission of the Administrator or by operation of law;
provided that only one of the foregoing shall be the Representative at any point
in time as determined under applicable law and recognized by the
Administrator.

17

(w) "RETIREMENT"
means retirement from active employment under a pension plan of the Company or
any subsidiary or Affiliate, or under an employment contract with any of them,
or termination of employment or provision of services at or after age 55 under
circumstances which the Administrator, in its sole discretion, deems equivalent
to retirement.

(x) "STOCK"
means common stock, par value $0.001 per share, of the Company.

(y) "STOCK
APPRECIATION RIGHT" means a right granted under Section 5.

(z) "STOCK
AWARD" means an Award, other than a Stock Option or Stock Appreciation Right,
made in Stock or denominated in shares of Stock.

(aa) "STOCK
OPTION" means an option granted under Section 4.

(bb) "SUBSIDIARY"
means any company during any period in which it is a "subsidiary corporation"
(as such term is defined in Section 424(f) of the Code) with respect to the
Company.

(cc) "TEN
PERCENT HOLDER" means an individual who owns, or is deemed to own, stock
possessing more than 10% of the total combined voting power of all classes of
stock of the Company or of any parent or subsidiary corporation of the Company,
determined pursuant to the rules applicable to Section 422(b)(6) of the
Code.

(dd) "UNDERWRITING
AGREEMENT" means the agreement between the Company and the underwriters managing
the initial public offering of the Stock.

(ee) "UNDERWRITING
DATE" means the date on which the Underwriting Agreement is executed in
connection with an initial public offering of the Stock.

In
addition, certain other terms used herein have the definitions given to them in
the first places in which they are used.

18EXHIBIT 4.24

                          AMENDMENT TO LETTER AGREEMENT

         This Amendment to Letter Agreement (this "Amendment") is made effective
as of May 2, 2005 by and between Crdentia Corp., a Delaware corporation (the
"Company"), and MedCap Partners L.P. ("MedCap").

                                    RECITALS

         A. In connection with MedCap's exercise of warrants to purchase 108,334
shares of the Company's Series C Preferred Stock, on March 29, 2005, the Company
and MedCap entered into a letter agreement (the "Letter Agreement").

         B. MedCap desires to exercise additional warrants to purchase 22,187
shares of the Company's Series C Preferred Stock (the "Additional Financing").

         C. In connection with the Additional Financing, the Company and MedCap
desire to amend certain terms of the Letter Agreement.

         In consideration of the foregoing and the promises and covenants
contained herein and other good and valuable consideration the receipt of which
is hereby acknowledged, the parties hereto agree as follows. Any capitalized
terms not otherwise defined herein shall have the meanings given such terms in
the Letter Agreement:

         1. Amendment to First Paragraph of the Letter Agreement.

         The first paragraph of the Letter Agreement shall be amended and
restated to read as follows:

                  "This letter agreement (this "Letter Agreement") reflects
         certain understandings by and between Crdentia Corp. (the "Company")
         and MedCap Partners L.P. ("MedCap") in connection with (i) MedCap's
         exercise of warrants to purchase 108,334 shares of the Company's Series
         C Preferred Stock on March 29, 2005 and (ii) MedCap's exercise of
         warrants to purchase 22,187 shares of the Company's Series C Preferred
         Stock on May 2, 2005 ((i) and (ii) collectively referred to as the
         "Financing").

         2. Amendment to Section 2(a) of the Letter Agreement.

         The first sentence of Section 2(a) of the Letter Agreement shall be
amended and restated to read as follows:

                  "The Company hereby acknowledges and agrees that it will, by
the earlier of (i) one (1) business day following the filing of its Quarterly
Report on Form 10-QSB for the quarter ended March 31, 2005 with the Securities
and Exchange Commission (the "SEC"), or (ii) the date that is two (2) calendar
weeks from the May 2, 2005 closing of the Financing (the "Closing"), file a
registration statement with the SEC under the Securities Act of 1933, as
amended, covering the resale of all MedCap Shares (as defined below), and use
its reasonable efforts to have such registration statement declared effective by
the SEC within ninety (90) days of the Closing."

<PAGE>

         3. Distribution of Proceeds. The Company acknowledges and agrees that
the proceeds of the Additional Financing shall be distributed as set forth on
Schedule A attached hereto.

         4. Representation of the Company. The Company represents that it has
timely filed each statement, report and other filing required to be filed with
the Securities and Exchange Commission by the Company between March 31, 2005 and
the date hereof (the "Company SEC Documents"). As of their respective filing
dates, the Company SEC Documents complied in all material respects with the
requirements of the Securities Act of 1933, as amended, and the Securities
Exchange Act of 1934, as amended, and none of the Company SEC Documents
contained any untrue statement of a material fact or omitted to state a material
fact required to be stated therein or necessary to make the statements made
therein, in light of the circumstances in which they were made, not misleading,
except to the extent corrected by a subsequently filed Company SEC Document
prior to the date hereof.

         5. Effect of Amendment. Except as expressly amended, restated or
consented to in this Amendment, the Letter Agreement shall continue in full
force and effect. In the event of any conflict between the terms of this
Amendment and the Letter Agreement, the terms of this Amendment shall govern and
control.

         6. Attorney Fees. The Company acknowledges and agrees that it will pay
reasonable attorney's fees and expenses incurred by MedCap in connection with
the Additional Financing, including any such reasonable fees in connection with
MedCap's filing of a Schedule 13D related to the Additional Financing.

         7. Governing Law. This Amendment shall be governed by and construed
under the laws of the State of Delaware as applied to agreements among Delaware
residents entered into and to be performed entirely within Delaware.

         8. Counterparts. This Amendment may be executed in any number of
counterparts, each of which shall be deemed an original, but all of which
together shall constitute one and the same instrument.

         9. Severability. If one or more provisions of this Amendment are held
to be unenforceable under applicable law, such provision shall be excluded from
this Amendment and the balance of the Amendment shall be interpreted as if such
provision were so excluded and shall be enforceable in accordance with its
terms.

         10. Entire Agreement. This Amendment, together with the Letter
Agreement and the agreements executed pursuant hereto and thereto, constitutes
the full and entire understanding and agreement between the parties with regard
to the subjects hereof and thereof.

                  [REMAINDER OF PAGE INTENTIONALLY LEFT BLANK]

                                       2
<PAGE>

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

COMPANY:

CRDENTIA CORP.

By:      /s/ James D. Durham
     --------------------------------
      James D. Durham
      Chief Executive Officer

MEDCAP:

MEDCAP PARTNERS L.P.

By:      MedCap Management & Research LLC
Its:     General Partner

         By:       /s/ C. Fred Toney
              -------------------------
                C. Fred Toney
         Its:   Managing Member

<PAGE>

                                   Schedule A

Dollar Amount of Proceeds            Distribution Instructions
-------------------------            -------------------------

$661,217                             Directly to Morrison & Foerster LLP Account

$670,003                             To the Company

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