Document:

Exhibit 10.6

                          SHANGHAI COMMERCIAL BANK LTD
                           (INCORPORATED IN HONGKONG)
                             VICTORIA CENTRE BRANCH
                               G7 VICTORIA CENTRE
                          15 WATSON RD., CAUSEWAY BAY
                                   HONG KONG

                                                 FAX NO: (852) 28068547
                                                 TEL NO: (852) 25272556
                                                 WEB SITE: www.shacombank.com.hk

Confidential

Our Reference: CC03/355/0603005

Jun 12, 2006

Mr K.F. Wong, Paul
Director
Concord Camera (HK) Ltd
14/F, ADP Pentagon Centre
98 Texaco Road
Tsuen Wan, New Territories

Dear Mr Wong,

                             Re: Banking Facilities

      As   discussed,   we  are   pleased  to  offer  the   banking   facilities
("Facilities") as described in this letter ("Facility Letter") to you subject to
the  provisions  herein  contained,  the Terms and  Conditions  and the Appendix
hereto.  Please note that the Appendix  forms an integral  part of this Facility
Letter and the terms and expressions used herein are as defined and construed in
the Appendix.

Description of Facilities                            Features

Revolving Trade               o  Interest on I/B, I/V, P/L and O/B in HK Dollars
Financing Facilities:            is to be charged at 0.5% p.a.  over  Prime.  At
                                 current  Prime of  8.25%  p.a.,  the  effective
                                 interest rate is 8.75% p.a.

(i)  not to exceed            o  Interest on I/B, I/V, P/L and O/B in US Dollars
     HK$6,OOO,OOO for            is to be charged at 0.5% p.a. over US Prime. At
     L/C, I/B, T/R,              current US Prime of 7.75% p.a.,  the  effective
     I/V and P/L                 interest rate is 8.25% p.a.

(ii) not to exceed            o  Otherwise,  interest and fees are to be charged
     HK$3,OOO,OOO for            at our  prevailing  rates  applicable  to trade
     O/B                         financing facilities.

                              o  I/B is to be  repaid  within  90 days  from the
                                 delivery of goods  and/or  documents  under our
                                 L/C, less any usance/credit  periods granted by
                                 your suppliers.

                              o  I/V  up to 90  days,  less  any  credit  period
                                 granted  by your  suppliers,  can be drawn  for
                                 settlement  of accounts due and payable to your
                                 suppliers.   You  must   lodge   with  us  your
                                 suppliers'   invoices   plus  any  evidence  of
                                 receipt of goods  acceptable to us. Proceeds of
                                 payment  will be  remitted  to your  suppliers'
                                 account directly by us.

                                                                     Page l of 3

<PAGE>

                          SHANGHAI COMMERCIAL BANK LTD
                           (INCORPORATED IN HONGKONG)

Concord Camera (HK) Ltd

                              o  P/L is  available up to 60% of the unused value
                                 of export  L/Cs  lodged  with us and  issued in
                                 your  favour by banks  acceptable  to us. / The
                                 utilization   of  I/B,   I/V   and  P/L   under
                                 facilities   (i)  must  not  exceed  60% of the
                                 aggregate  unused  value of the  export  L/C(s)
                                 lodged with us at all times.

                              o  Maximum  tenor of P/L must not  exceed  90 days
                                 from its draw-down date.

                              o  Negotiation  of  O/B  is  to be  effected  only
                                 against   documents   which   are   in   strict
                                 compliance with all terms of its  corresponding
                                 L/Cs.

Securities:       1.    An all monies  first legal charge in our favour over the
                        property located at 14/F, ADP Pentagon Centre, 98 Texaco
                        Road, Tsuen Wan, New Territories ("Property"), where you
                        are the Chargor;

                  2.    An all monies  continuing  corporate  guarantee given by
                        Concord Camera Corp. USA for HK$9,000,000 in our favour.

                  (Collectively, the "Security Documents")

Fire Insurance:   An insured  amount  equivalent to the estimated  reinstatement
                  value of the Property as  determined by us showing our Bank as
                  the loss payee is covered  by us at your  expense,  unless the
                  Property is covered for not less than the requisite  amount by
                  a Master  Policy.  The  insured  amount will be subject to our
                  periodic review.

Facility Fee:     An annual fee for HK$22,500 will be debited from your Checking
                  Account.

Undertaking:      You undertake the Property is self-occupied. Any change of the
                  use is not permitted unless with our prior written consent.

      Please indicate your acceptance of the Facilities by signing and returning
the  enclosed  duplicate of this letter  within 14 days hereof,  after which the
offer in this letter will lapse.

      We also enclose a set of documents  which should be completed and returned
to us.  If you  have  any  queries  regarding  the  completion  of the  required
documents or this letter,  please do not hesitate to contact Mr Yuen Tim, Branch
Manager or Mr Jacky Tai, Marketing Officer at 25717266.

                                                                     Page 2 of 3

<PAGE>

                          SHANGHAI COMMERCIAL BANK LTD
                           (INCORPORATED IN HONGKONG)

Concord Camera (HK) Ltd

      We offer an array of wealth management and insurance products to meet your
corporate and personal needs. Your designated  officer will be glad to introduce
our  professional  staff to you for tailoring  the most  suitable  insurance and
investment  plan at your choice so you can secure  yourselves with various types
of protection and grow your wealth continuously.

                                                    Yours sincerely,
                                                    For and on behalf of
                                                    Shanghai Commercial Bank Ltd

                                                    /s/ [ILLEGIBLE]

                                                    Authorized Signatures

We agree to accept the Facilities and    We agree to be bound by the above terms
be   bound   by   all  the  Terms and    as the Guarantor.
Conditions   as   the   Borrower  and
Chargor.

For and On behalf of
CONCORD CAMERA HK LIMITED

/s/ Carrie Chui  Paul Wong               /s/ Ira B. Lampert, CEO
-------------------------------------    ---------------------------------------
Borrower and Concord Camera (HK) Ltd     Guarantor: Concord Camera Corp. USA
Chargor:                                 Date:
Date:

                                                                     Page 3 of 3

<PAGE>

                          SHANGHAI COMMERCIAL BANK LTD
                           (INCORPORATED IN HONGKONG)

                                    APPENDIX

--------------------------------------------------------------------------------
        Terms                              Definition / Description
--------------------------------------------------------------------------------
ABF                     Asset Based Financing facility
--------------------------------------------------------------------------------
ARF                     The extension of Account Receivables  Financing Facility
                        under  the SME Loan  Guarantee  Scheme  provided  by the
                        government of HKSAR
--------------------------------------------------------------------------------
AWC                     Associated  Working Capital Financing Facility under the
                        SME Loan Guarantee  Scheme provided by the government of
                        HKSAR
--------------------------------------------------------------------------------
BIE                     Business  Installations and Equipment Financing Facility
                        under  the SME Loan  Guarantee  Scheme  provided  by the
                        government of HKSAR
--------------------------------------------------------------------------------
BIG                     Business  Installations and Equipment Financing Facility
                        under the SME Business  Installations and Equipment Loan
                        Guarantee Scheme provided by the government of HKSAR
--------------------------------------------------------------------------------
C/P                     Clean Bills Purchase Facility
--------------------------------------------------------------------------------
CTL                     Our extension of Corporate Tax Loan
--------------------------------------------------------------------------------
D/A                     Our purchase of your export  bills on Documents  Against
                        Acceptance terms
--------------------------------------------------------------------------------
D/P                     Our purchase of your export  bills on Documents  Against
                        Payment terms
--------------------------------------------------------------------------------
HIBOR/LIBOR             Hong  Kong  Interbank  Offered  Rate / London  Interbank
                        Offered Rate as quoted by us from time to time
--------------------------------------------------------------------------------
I/B                     Our  extension of Import Loans to you for  settlement of
                        drawings under L/C
--------------------------------------------------------------------------------
IDL                     Our extension of Invoice Discounting Loan to you by your
                        assignment of interests on the invoice(s) in our favour
--------------------------------------------------------------------------------
I/L                     Our extension of Inventory Loan
--------------------------------------------------------------------------------
I/N                     Our extension of Inward  Collection Loans for settlement
                        of your account payables due to your suppliers
--------------------------------------------------------------------------------
I/V                     Our extension of Payable Financing Loan against vendor's
                        invoice (not submitted through bank)
--------------------------------------------------------------------------------
L/C                     Establishment of Letter of Credit for your account
--------------------------------------------------------------------------------
L/G                     Establishment of Letter of Guarantee for your account
--------------------------------------------------------------------------------
O/B                     Negotiation  of export  documents  presented  under L/Cs
                        issued in your favour.
--------------------------------------------------------------------------------
O/D                     Overdraft facility
--------------------------------------------------------------------------------
P/L                     Our extension of Packing Loans, repayable on demand. Due
                        date of P/L  must  be  earlier  than or the  same as the
                        original  expiry date of the L/Cs.  Any extension of P/L
                        due date in accordance  with the extension of L/C expiry
                        date is subject to our  approval.  Repayment of P/L will
                        be made by the proceeds from negotiation of the relative
                        export bills.
--------------------------------------------------------------------------------
PO/L                    Our extension of loan against confirmed purchased orders
                        issued in your favour acceptable to us
--------------------------------------------------------------------------------
Prime                   Hong Kong  Dollars  Prime  Lending  Rate as quoted by us
                        from time to time,  and  subject to  fluctuation  at our
                        discretion
--------------------------------------------------------------------------------
R/L                     Our extension of Revolving Loans to you
--------------------------------------------------------------------------------
Scheme                  SME Loan Guarantee  Scheme provided by the government of
                        HKSAR
--------------------------------------------------------------------------------
SOF                     Share  Overdraft  Facility  against your charge of those
                        local shares acceptable to us
--------------------------------------------------------------------------------
T/R                     Release of goods to your possession under Trust Receipt
--------------------------------------------------------------------------------
US Prime                U.S.  Dollars  Prime  Lending  Rate as quoted by us from
                        time  to  time,   and  subject  to  fluctuation  at  our
                        discretion
--------------------------------------------------------------------------------
Terms and Conditions    Collectively refer to the terms and conditions contained
                        in our  Terms  and  Conditions  for  Bank  Accounts  and
                        General  Services  as  well  as  those  on our  standard
                        documents  executed by you / your company in relation to
                        the banking facilities and/or accounts with us.
--------------------------------------------------------------------------------

--------------------------------------------------------------------------------
   Standard Clauses                           Contents
--------------------------------------------------------------------------------
Interest Rate           Interest  shall be  computed  on the  basis of a 365 day
Calculation Basis       year for Hong Kong Dollar and Sterling Pound  Facilities
                        and 360 day year for Facilities in other currencies.
--------------------------------------------------------------------------------
Overdue Interest        (a)   For Trade Financing facilities including I/B, P/L,
                              I/V, I/N etc.: 2% p.a. over the original  interest
                              rate for the first  month,  and to be increased by
                              1% p.a. for each consecutive month overdue

                        (b)   For all other type of advances:  4% p.a.  over the
                              original interest rate.

                        Notwithstanding  the above, the overdue interest rate is
                        subject to changes at our discretion.
--------------------------------------------------------------------------------
Interest and Repayment  Repayable on demand.
on O/D and SOF
                        Interest  is be accrued on a daily  basis,  but  payable
                        monthly in arrears to the debit of your Checking Account
                        on the  21st day (or the  next  business  day if it is a
                        holiday) of each and every calendar month.

                        Any O/D  and/or  SOF in  excess of the  agreed  limit is
                        subject to approval at our discretion.  Interest on such
                        excess  amount is to be  charged  at such rate as we may
                        from time to time  determine on a daily basis,  which is
                        currently at Prime plus 10% p.a. (Note:  this sub-clause
                        is not applicable to AWC).
--------------------------------------------------------------------------------
Set-Off                 In the  event of  default,  we have the right to set off
                        any credit  balance in other accounts held by you solely
                        or jointly  with other  person(s)  against the actual or
                        contingent  liabilities  due to us  whether  current  or
                        otherwise or subject to notice or not.
--------------------------------------------------------------------------------
Conditions Precedent    The availability of the  Facility(ies)  shall be subject
                        to our having received from you the following  documents
                        in  form  and  substance   satisfactory  to  us  in  all
                        respects: -

                        (a)   duly passed resolutions of your board of directors
                              approving  the  acceptance  of  the  Facility(ies)
                              [where applicable];

                        (b)   list of specimen  signatures of  (authenticated to
                              our satisfaction) (i) the person(s)  authorised to
                              act on  your  behalf  and/or  (ii)  the  directors
                              [where applicable];

                        (c)   certified  copies  of  your  up-to-date   Business
                              Registration    Certificate;     Certificate    of
                              Incorporation  (where applicable)  and  Memorandum
                              and Articles   of   Association   (or   equivalent
                              constitutional documents where applicable);

                        (d)   the Securities  Document(s)  duly  executed by the
                              relevant parties and where applicable the relevant
                              board   resolutions   approving   the   terms  and
                              execution of the Security Document(s); and

                        (e)   such other  documents as may be required from time
                              to time by us to be  certified  as true,  complete
                              and up to date by a director or the  secretary  of
                              yours  (as  the  case  may  be) or  other  persons
                              acceptable to us.
--------------------------------------------------------------------------------
Covenants               1.    You are required to submit your audited  financial
                              statements  (and in case  of  sole  proprietor  or
                              partnership un-audited financial statements and/or
                              latest tax return are acceptable) to us for review
                              within  eight  months  from the end of each fiscal
                              year, and are also required to provide us with any
                              further  financial or corporate  information  from
                              time to time at our request.

                        2.    You undertake to immediately  inform us any change
                              of  the  company's   directors,   partners  [where
                              applicable]  or  beneficial  shareholders  and any
                              other material adverse changes or cross default of
                              subsidiaries [where applicable].  The availability
                              of the  Facility(ies)  will be  subject  to  these
                              changes and cross default.
--------------------------------------------------------------------------------
Expenses                Whether   or  not  the  legal   documentation   for  the
                        facility(ies) is executed as contemplated, all expenses,
                        commissions,  legal costs, fees, stamp duties, insurance
                        premiums,  property valuation fees, documentation costs,
                        out-of-pocket  expenses,  etc.,  incurred in  connection
                        with the facility(ies)  including,  without  limitation,
                        the  preparation,  execution  and/or  enforcement of the
                        relative  security  documents  shall be for your account
                        and borne by you and shall be payable on demand.
--------------------------------------------------------------------------------
Forced Liquidation      Should the market value of the Acceptable  Securities in
                        your  Securities  Account fall to a level such that your
                        SOF outstanding  exceeded the Available  Limit,  you are
                        required   to  provide  us   forthwith   cash  or  other
                        additional securities acceptable to us to reduce the SOF
                        outstanding or to increase the Available  Limit.  If you
                        fail  to  meet  the  above  replenishment   requirements
                        immediately  upon our request,  it will be  considered a
                        default and we may, at our discretion, force liquidation
                        of  your   charged   securities   to  reduce   your  SOF
                        outstanding.
--------------------------------------------------------------------------------
Availability Period     Within 3 months  from  the  date of this  letter  unless
of The Offer            further extension is agreed by us in writing.
--------------------------------------------------------------------------------
Conflict                Where there is any conflict  between the  provisions  in
                        this letter and the Terms & Conditions,  the  provisions
                        herein shall prevail.
--------------------------------------------------------------------------------
Section 83 of The       The  Ordinance  has  imposed  on  us as a  bank  certain
Banking Ordinance       limitations on advances to persons/companies  related to
(the "Ordinance")       our directors or employees. In acknowledging this letter
                        you should  advise us whether you are in any way related
                        to any of our directors or employees  within the meaning
                        of the  Ordinance  and in the  absence of such advice we
                        will assume that you are not so related.  Kindly  advise
                        us  immediately  in writing should you become so related
                        subsequent to acknowledging this letter.
--------------------------------------------------------------------------------
Miscellaneous           1.    Notwithstanding  any  provision  to  the  contrary
                              contained  in the  Facility  Letter  or any  other
                              document, we reserve the right, at our discretion,
                              to modify,  cancel or terminate all or part of the
                              Facility(ies) and the terms governing thereof, and
                              to declare  all  amounts  then  outstanding  to be
                              immediately  due and payable and to call on demand
                              cash  cover for your  prospective  and  contingent
                              liabilities.

                        2.    Upon signing the  duplicate  of this  letter,  you
                              consent  on  our  providing  to any  guarantor  or
                              security provider in respect of any loan or credit
                              facilities extended to you:

                              (a)   a  copy  of  this  letter   evidencing   the
                                    obligations to be guaranteed or secured or a
                                    summary thereof;

                              (b)   a copy  of any  formal  demand  for  overdue
                                    payment  which  is sent to you  after it has
                                    failed to settle an overdue amount following
                                    a customary reminder; and

                              (c)   from  time  to  time  on   request   by  the
                                    guarantor  or security  provider,  a copy of
                                    the latest  statement of account provided to
                                    you.
--------------------------------------------------------------------------------AMENDMENT TO
OSHKOSH
TRUCK CORPORATION  
2004 INCENTIVE STOCK AND AWARDS PLAN  

November 14, 2006 

        Section
15(a) of the Oshkosh Truck Corporation 2004 Incentive Stock and Awards Plan is amended to
read in its entirety as follows: 

         (a)       
          Adjustment of Shares. If (i) the Company shall at any time be involved in
          a merger or other transaction in which the Shares are changed or exchanged; or
          (ii) the Company shall subdivide or combine the Shares or the Company shall
          declare a dividend payable in Shares, other securities (other than any
          associated preferred stock purchase rights issued pursuant to that certain
          Rights Agreement, dated February 1, 1999, between the Company and ComputerShare
          Investor Services, LLC, as successor rights agent, or similar stock purchase
          rights that the Company might authorize and issue in the future) or other
          property; or (iii) the Company shall effect a cash dividend the amount of which
          exceeds 10% of the trading price of the Shares at the time the dividend is
          declared, or the Company shall effect any other dividend or other distribution
          on the Shares in the form of cash, or a repurchase of Shares, that the Board
          determines by resolution is special or extraordinary in nature or that is in
          connection with a transaction that the Company characterizes publicly as a
          recapitalization or reorganization involving the Shares; or (iv) any other event
          shall occur which, in the case of this clause (iv), in the judgment of the
          Committee necessitates an adjustment to prevent dilution or enlargement of the
          benefits or potential benefits intended to be made available under this Plan,
          then, subject to Participants’ rights under Section 15(c), the Committee
          shall, in such manner as it may deem equitable, adjust any or all of
          (A) the number and type of Shares subject to this Plan (including the
          number and type of Shares described in Sections 6(a) and 6(d)) and which may
          after the event be made the subject of Awards under this Plan, (B) the
          number and type of Shares subject to outstanding Awards, and (C) the grant,
          purchase, or exercise price with respect to any Award. In any such case, the
          Committee may also (or in lieu of the foregoing) make provision for a cash
          payment to the holder of an outstanding Award in exchange for the cancellation
          of all or a portion of the Award (without the consent of the holder of an Award)
          in an amount determined by the Committee effective at such time as the Committee
          specifies (which may be the time such transaction or event is effective), but if
          such transaction or event constitutes a Change of Control, then (1) such
          payment shall be at least as favorable to the holder as the greatest amount the
          holder could have received in respect of such Award under Section
          15(c), and (2) from and after the Change of Control, the Committee may
          make such a provision only if the Committee determines that doing so is
          necessary to substitute, for each Share then subject to an Award, the number and
          kind of shares of stock, other securities, cash or other property to which
          holders of Stock are or will be entitled in respect of each Share pursuant to
          the transaction or event in accordance with the last sentence of this Section
          15(a). However, in each case, with respect to Awards of incentive stock options,
          no such adjustment may be authorized to the extent that such authority would
          cause this Plan to violate Code Section 422(b). Further, the number of
          Shares subject to any Award payable or denominated in Shares must always be a
          whole number. In any event, Options previously granted to Non-Employee Directors
          at the time of any event described in this Section 15(a) are subject to only
          such adjustments as are necessary to maintain the relative proportionate
          interest the Options represented immediately prior to any such event and to
          preserve, without exceeding, the value of such Options. Without limitation,
          subject to Participants’ rights under Section 15(c), in the event of any
          such merger or similar transaction, subdivision or combination of Shares,
          dividend or other event described above, whether or not constituting a Change of
          Control (other than any such transaction in which the Company is the continuing
          corporation and in which the outstanding Stock is not being converted into or
          exchanged for different securities, cash or other property, or any combination
          thereof), the Committee shall substitute, on an equitable basis as the Committee
          determines, for each Share then subject to an Award, the number and kind of
          shares of stock, other securities, cash or other property to which holders of
          Stock are or will be entitled in respect of each Share pursuant to the
          transaction. Notwithstanding the foregoing, if the Company shall subdivide the
          Shares or the Company shall declare a dividend payable in Shares, if no action
          is taken by the Board or the Committee, adjustments contemplated by this Section
          15(a) that are proportionate shall nevertheless automatically be made as of the
          date of such subdivision of the Shares or dividend in Shares.

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