Document:

<PAGE>
                                                                   Exhibit 10.28

                                  US HELICOPTER

GABRIEL ROBERTS

      o     EMPLOYMENT AGREEMENT - DATED JULY 18, 2004; EFFECTIVE UPON CLOSING
            OF $1,000,000 SECURED CONVERTIBLE DEBENTURE WITH CORNELL CAPITAL
            PARTNERS L.P.

      o     POSITION

            -     VICE PRESIDENT FINANCE AND ADMINISTRATION

      o     RESPONSIBILITIES

            -     FINANCE

            -     ADMINISTRATION

      o     SALARY

            -     $90,000 BASE PER ANNUM

            -     PRE-STARTUP SALARY WILL BE 80% OF BASE

            -     EFFECTIVE WITH STARTUP REVERT TO BASE SALARY

            -     SALARY WILL MOVE TO $95,000 SIX-MONTHS AFTER STARTUP BASED ON
                  WORK PERFORMANCE

      o     START DATE

            -     UPON COMPLETION OF FUNDING

      o     CONTRACT

            -     FIVE YEARS

                                        1
<PAGE>
GABRIEL ROBERTS (Continued)

      o     STOCK PLAN

            -     AS AGREED TO UNDER FOUNDERS/INSIDERS PERCENTAGE

            -     PARTICIPATION IN FUTURE STOCK OPTION PLANS (TO BE ESTABLISHED
                  BY THE COMPANY

      o     INCENTIVE PLAN

            -     TO BE DETERMINED/FINALIZED

      o     BENEFITS

            -     TO BE DETERMINED/FINALIZED

      o     FORMAL AGREEMENT TO BE PREPARED BY G, B & B

      AGREED TO:

      /s/  Jerry Murphy                      /s/  Gabriel Roberts
      -----------------------------------    -----------------------------------
      Jerry Murphy                           Gabriel Roberts
      Chief Executive Officer
      US Helicopter

                                       2<PAGE>

                                                                   Exhibit 10.29

                                  US HELICOPTER

TERENCE O. DENNISON:

   -     EMPLOYMENT AGREEMENT - DATED AUGUST 24, 2004; EFFECTIVE SEPTEMBER 1,
         2004 (START DATE).

   -     POSITION

   -     SENIOR VICE PRESIDENT and CHIEF OPERATING OFFICER

   -     RESPONSIBIITIES (Broad Overview)

   -     FLIGHT OPERATIONS

   -     MAINTENANCE

   -     OPERATIONS

   -     STATIONS

   -     SERVICES

   -     SALARY

   -     BASE SALARY $90,000 BASE PER ANNUM

   -     PRE-STARTUP WILL BE $72,000 PER ANNUM

   -     EFFECTIVE WITH STARTUP REVERT TO BASE SALARY OF $130,000

   -     CONTRACT

   -     TWO (2) YEARS

                                       1
<PAGE>

   -     STOCK PLAN

   -     SIGN ON INCENTIVE - 500,000 SHARES

   -     STOCK OPTIONS (AT PRE-ESTABLISHED VALUATION RATE) - 211,000 SHARES

   -     PARTICIPATION IN FUTURE STOCK PLANS ( TO BE ESTABLISHED BY THE COMPANY)

   -     INCENTIVE PLAN

   -     TO BE ESTABLISHED/FINALIZED

   -     BENEFITS

   -     TO BE ESTABLISHED/FINALIZED

   -     FORMAL AGREEMENT TO BE PREPARED BY G,B&B

AGREED TO:

    /s/ Jerry Murphy                             /s/ Terence Dennison
--------------------------------             --------------------------------
Jerry Murphy                                       Terence Dennison
Chief Executive Officer
US Helicopter

                                       2<PAGE>
                                                                   Exhibit 10.30

                                  US HELICOPTER

SANDY GOLDSTEIN:

      o     EMPLOYMENT TERMS - DATED OCTOBER 4, 2004; EFFECTIVE OCTOBER 7, 2004
            (START DATE)

      o     POSITION

      -     DIRECTOR OF OPERATIONS

      o     REPORTS TO

      -     SENIOR VICE PRESIDENT/CHIEF OPERATING OFFICER

      o     RESPONSIBILITIES

      -     FLIGHT OPERATIONS

      -     CHIEF PILOT

      -     FLIGHT CREWS

      -     FLIGHT FOLLOWING

      o     SALARY

      -     BASE SALARY $75,000 PER ANNUM
<PAGE>
SANDY GOLDSTEIN
EMPLOYMENT TERMS
SEPTEMBER 28, 2004
PAGE TWO

      o     STOCK PLAN

      -     100,000 SHARES VESTED OVER ONE (1) YEAR

      -     STOCK OPTIONS (AT PRE-ESTABLISHED VALUATION RATE) 70,000 SHARES IN
            ACCORDANCE WITH COMPANY'S STOCK OPTION PLAN

      o     BENEFITS

      -     TO BE ESTABLISHED/FINALIZED

      AGREED TO:

        /s/  Terence O. Dennison             /s/  Sandy Goldstein
      -----------------------------------    -----------------------------------
      TERENCE O. DENNISON                    SANDY GOLDSTEIN
      Senior Vice President/
      Chief Operating Officer<PAGE>

                                                                   Exhibit 10.31

[PHOENIX VENTURES LOGO]

October 14, 2004

Mr. John G. Murphy
CEO and President
US Helicopter Corporation
Downtown Manhattan Heliport
Pier 6, East River
New York, NY 10004

RE:   Engagement of Phoenix Ventures, LLP

Dear Jerry:

      Thank you for considering Phoenix Ventures (hereinafter, "We" or the
"Firm") as your consultant for purposes of filing federal and state economic
development and labor applications. As such, Phoenix Ventures would provide to
US Helicopter (hereinafter the "Company") with a variety of services listed
below. If such terms listed below are acceptable, this letter, when signed by
you and returned to the Firm, shall constitute an agreement (the "Agreement")
between US Helicopter and Phoenix.

            1.    Economic Development Grant/Loan/Guarantee Preparation and
                  Administration

      Phoenix Ventures has existing working relationships with many Federal and
State agencies, including but not limited to the New Jersey State Treasurer's
Office, the New Jersey Department of Labor, the New Jersey Economic Development
Authority, and the New Jersey Department of Community Affairs. The goal of
assisting US Helicopter with their project is to secure grant monies, low
interest loans, lease/loan guarantees or other financial assistance to support
US Helicopter in the timely execution of its business plan.

            2.    Community Economic Development Programs

      Phoenix Ventures will provide assistance to US Helicopter in the execution
of its business plan by identifying possible locations for operations. Phoenix
will evaluate community interest, arrange introductions, assess incentives,
determine the opportunity for public finance assistance, identify tax impacts or
incentives and coordinate for the company various economic development programs
as they relate to the company's business plans.

                    427 RIVER VIEW PLAZA ~ TRENTON, NJ 08611
                    PHONE (609)-656-0800 ~ FAX (609)-656-0869

<PAGE>

Phoenix Venuters Contractt Proposal: US Helicopter Corporation.

            3.    BEIP Grants

      Once US Helicopter identifies possible locations for its base operations,
Phoenix will submit a BEIP grant application to the NJEDA for all NJ locations.
Phoenix will coordinate and monitor the application process, arrange for
meetings with NJEDA officials when necessary and represent the company in all
matters pursuant to the successful completion of the grant process.

            4.    NJ Department of Labor Training Grants

      Phoenix will assist US Helicopter in obtaining NJDOL training grants. The
goal will be to secure grant monies for the hiring of outside training
consultants, the reimbursement of current employee trainers for their time spent
in training existing and prospective employees of US Helicopter along with the
reimbursement of the Company for time spent by designated employees in approved
training programs. Specifically, the Firm will prepare various training grants
to be filed with the State of New Jersey Department of Labor and Workforce
Development.

      It is agreed that US Helicopter retains the Firm for representation for a
period of one (1) year, such term of service beginning October 15, 2004 and
ending October 14, 2005.

      Phoenix Ventures will be compensated for such services $5,000, payable
$2,500 per month for two months. This cumulative amount will be reduced from any
other fee Phoenix Ventures earns from US Helicopter for any other specifically
agreed upon project, grant application or fee for service work. Us Helicopter
will also pay reasonable expenses for Federal Express if needed, messenger
services or other mutually agreed upon expenses incurred by the Firm on its
behalf. The Firm will provide an invoice at the end of each month detailing
expenses incurred.

      In addition, with respect to any funds or grant monies that US Helicopter
receives through the efforts of Phoenix Ventures. Phoenix Ventures will be
compensated in an amount equal to a percentage of such funds or grant monies
("Compensation Fee"), as and when such funds are received by US Helicopter, with
a credit against any monthly fees being paid to Phoenix by the Company as
follows:

  1.    Economic Development Grant/Loan/Guarantee Preparation and
        Administration:

              -     Grant/Loans - 2%

              -     Guarantees - 2%

  2.    Community Economic Development Programs - 4%.

  3.    BEIP Grants - 4%

  4.    NJ Department of Labor Training Grants - 4%

      In the event that this Agreement is terminated by either party, and US
Helicopter receives federal or state grant monies as a result of applications
worked on by Phoenix on behalf of the Company, the Company is still responsible
for the payment of Compensation Fee.

                    427 RIVER VIEW PLAZA ~ TRENTON, NJ 08611
                    PHONE (609)-656-0800 ~ FAX (609)-656-0869

<PAGE>

Phoenix Venuters Contractt Proposal: US Helicopter Corporation.

      The Firm agrees that all information provided by US Helicopter to the
Firm, at all times shall remain, confidential.

      After a six (6) month period, the Firm and US Helicopter will review its
time and activity, and make any contractual adjustments accordingly.

      After the six (6) month period described above, either the Firm or US
Helicopter may cancel this Agreement without cause with 30 days' prior written
notice to the other party.

      If this Agreement is consistent with your understanding of our agreement,
we would appreciate you signing two copies of this retainer where indicated and
returning one copy to the Firm. The other copy is for your records.

      Phoenix Ventures thanks you for the opportunity to be of service to you
and looks forward to a successful business venture with US Helicopter

AGREED TO AND ACCEPTED THIS 15th DAY OF OCTOBER, 2004:

US HELICOPTER CORPORATION

By:        /s/ John G. Murphy
    -----------------------------------
           John G. Murphy
           CEO and President.

PHOENIX VENTURES L.L.P.

By:        /s/ Robert D. Prunetti
    -----------------------------------
           Robert D. Prunetti
           President

                    427 RIVER VIEW PLAZA ~ TRENTON, NJ 08611
                    PHONE (609)-656-0800 ~ FAX (609)-656-0869

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