Document:

MODIFICATION AGREEMENT

      AGREEMENT entered into this 20th day of September, 2005 by and between
Walker Financial Corporation, a Delaware corporation having an address at 990
Stewart Avenue, Garden City, New York 11530 (hereinafter "Company") and Cindy
Dolgin, having an address at 3 Jordan Drive, Great Neck, N.Y. 11021 (hereinafter
"Lender").

      WHEREAS, Lender lent the Company Two Hundred and Fifty Thousand Dollars ($
250,000.00) pursuant to those certain agreement of promissory notes dated May
22, 2004 and August 4, 2004 (hereinafter the "Promissory Notes");

      WHEREAS, said Promissory Notes are due and payable:

      WHEREAS, Lender was issued 175,000 Common Stock Purchase Warrants in
connection with said loans currently carrying an exercise price of $ .45;

      WHEREAS, it is the desire of both the Company and Lender to extend the
maturity dates of said Notes and reduce the conversion price of the above
referenced Common Stock Purchase Warrants in connection with Lender lending the
Company an additional $ 125,000.00;

      IN CONSIDERATION of the mutual covenants and agreements herein contained
and agreements of the parties herein contained and for other good and valuable
consideration including five dollars, the receipt and sufficiency of which are
hereby acknowledged, the parties hereto hereby covenant and agree as follows:

      The maturity date of that certain Promissory Note between Lender and the
Company dated May 22, 2004 and August 5, 2004 are hereby extended to a maturity
date of May 15, 2006 ( the "Maturity Date") with all accrued and unpaid interest
to be payable on the Maturity Date with principal payments required as follows:

                     January 15, 2006:              $ 30,000.00
                     February 15, 2006:               40,000.00
                     March 15, 2006:                  50,000.00
                     April 15, 2006:                  60,000.00
                     May 15, 2006:                    70,000.00

All other provisions of said Promissory Note remain in full force and effect.
Additionally the conversion price of the Common Stock Purchase Warrants in that
Warrant Certificate

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dated May 22, 2004 and the Warrant Certificate dated August 5, 2004 as modified
by the Modification Agreement between the parties dated August 5, 2004 between
Lender and the Company is hereby decreased from $ .45 to $ .30 and a new warrant
certificate shall be issued for an additional 17,500 warrants to acquire the
Company's common stock carrying an exercise price of $ .30. All other provisions
of said Common Stock Purchase Warrant remain in full force and effect.

      IN WITNESS WHEREOF, the Parties have set their hands and seals as of the
date and year first above written.

Cindy Dolgin

-------------------------------

Walker Financial Corporation

By
  -----------------------------Walker Financial Corporation
                               10% Promissory Note

Dated: September 20, 2005                          Principal Amount: $125,000.00
Garden City, New York

            For Value Received, the undersigned, Walker Financial Corporation
(together with its successors and assigns, "Walker"), a Delaware corporation,
hereby promises to pay to Cindy Dolgin, an individual residing in the State of
New York ("Lender"), the principal sum of One Hundred Twenty Five Thousand
Dollars ($125,000.00), together with interest as set forth below.

1. Interest Rate. Until an event of Default shall have occurred, the principal
amount evidenced by this Note shall bear interest at the rate of 10% per annum,
computed on the basis of a 360-day year for the actual number of days elapsed
(the "Applicable Interest Rate"). Upon the occurrence of an event of Default,
the outstanding principal amount and any accrued but unpaid interest thereon
shall bear interest until paid at the Applicable Interest Rate plus an
additional 2% per annum (the "Default Interest Rate").

2. Additional Compensation: Lender shall additionally receive 175,000 warrants
to acquire Walker Financial Corporation common stock carrying an exercise price
of $ .30.

            2. Payment Date; Payment Method; Prepayment.

      (a) Payment Dates. Payment of all principal due under this Note shall be
payable on the following dates:

                  January 15, 2006:                 $ 15,000.00
                  February 15, 2006:                  20,000.00
                  March 15, 2006                      25,000.00
                  April 15, 2006                      30,000.00
                  May 15, 2006                        35,000.00

Any accured and unpaid interest shall be due on May 15, 2006 (hereinafter the
"Maturity Date"). Upon payment in full of the principal evidenced by this Note
(and any accrued but unpaid interest thereon), Lender shall mark this Note
"CANCELLED" and return this Note as so marked to Walker within five days after
such payment in full is confirmed.

      (b) Payment Method. Payment of the principal evidenced by this Note (and
any accrued but unpaid interest thereon) shall be made by check or wire transfer
of immediately available funds to an account designated by Lender.

      (c) Voluntary Prepayment. Walker may pay, without penalty or premium, the
principal amount evidenced by this Note (and any accrued but unpaid interest
thereon), in whole or part, at any time up to the Maturity Date upon no less
than five day's prior notice to Lender. Any partial prepayment shall

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first be applied against any accrued and unpaid interest due under this Note and
then to the principal amount evidenced by this Note. In the event of a voluntary
prepayment being less than the full amount outstanding under this Note
(including any accrued but unpaid interest), upon surrender of this Note in
connection with said partial prepayment, Walker shall deliver to Lender a new
note substantially in the form of this Note and evidencing as principal any
amount not so prepaid.

3. Default; Acceleration.

      (a) Any of the following shall constitute an event of Default under this
Note:

            (i) the failure by Walker to pay any amounts required to be paid
      under this Note on or before the date on which such payment was due;

            (ii) the breach or noncompliance by Walker of any of its
      representations, warranties or covenants contained in the Loan Agreement;

            (iii) Walker shall

                  (A) apply for or consent to the appointment of a receiver or
            trustee of Walker's assets;

                  (B) make a general assignment for the benefit of creditors;

                  (C) file a petition or other request no matter how denominated
            ("Petition") seeking relief under Title 11 of the United States Code
            or under any other federal or state bankruptcy, reorganization,
            insolvency, readjustment of debt, dissolution or liquidation law or
            statute ("Bankruptcy Statute"); or

                  (D) file an answer admitting the material allegations of a
            Petition filed against it in any proceeding under any Bankruptcy
            Statute;

            (iv) there shall have entered against Walker an order for relief
      under any Bankruptcy Statute; or

            (v) a Petition seeking an order for relief under any Bankruptcy
      Statute is filed by any one other than Walker and without Walker's consent
      or agreement which is not dismissed or stayed within 60 days after the
      date of such filing, or such Petition is not dismissed upon the expiration
      of any stay thereof.

      (b) Upon the occurrence of an event of Default, the unpaid principal
amount evidenced by this Note (and any accrued but unpaid interest thereon)
shall be immediately due and payable.

      (c) Until the occurrence of an event of Default, the principal amount
evidenced by this Note shall bear interest at the Applicable Interest Rate and
upon an event of Default, any unpaid principal amount and any accrued but unpaid
interest thereon under this Note shall bear interest until paid at the Default
Interest Rate.

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<PAGE>

4. Enforcement. All disputes regarding the enforcement or construction of this
Note shall be resolved in accordance with the Loan Agreement and may not be
resolved independently of the enforcement or construction of the Loan Agreement
which has been made a part hereof.

5. Assignment.. This Note is not assignable by Walker, and any purported
assignment of this Note shall be null and void and of no effect.

6. Governing Law. This Note and all rights and obligations hereunder shall be
governed by and construed in accordance with the laws of the State of New York
applicable to agreements made and be performed wholly within such State, without
regard to such State's conflicts of laws principles.

7. Notices. All requests, demands, notices and other communications required or
otherwise given under this Agreement shall be sufficiently given if (a)
delivered by hand against written receipt therefor, (b) forwarded by overnight
courier requiring acknowledgment of receipt or (c) mailed by postage prepaid,
registered or certified mail, return receipt requested, addressed as follows:

         If to Walker, to:      Mitchell Segal, President
                                Walker Financial Corporation
                                990 Stewart Avenue
                                Suite 60A
                                Garden City, New York 11530

         If to Lender, to:      Mrs. Cindy Dolgin
                                3 Jordan Drive
                                Great Neck, N.Y. 11021

or, in the case of any of the parties hereto, at such other address as such
party shall have furnished in writing, in accordance with this Section 8, to the
other parties hereto. Each such request, demand, notice or other communication
shall be deemed given (a) on the date of delivery by hand, (b) on the first
business day following the date of delivery to an overnight courier or (c) three
business days following mailing by registered or certified mail.

            IN WITNESS WHEREOF, the parties have executed or caused to be
executed this Note as of the date first above written.

                                                Walker Financial Corporation

                                                By:
                                                   -----------------------------
                                                     Mitchell Segal, President

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