Document:

Dickie Walker Marine Inc. Code of Ethics

 Exhibit 10.17 
  
 DICKIE WALKER MARINE, INC. 
 Code of Ethics 
  
 This
Code of Ethics is a codification of standards that is reasonably designed to deter wrongdoing and to promote: 
  
 a. Honest and ethical conduct, including the ethical handling of actual or apparent conflicts of interest between personal and
professional relationships; 
  
 b. Full, fair,
accurate, timely and understandable disclosure in the periodic reports required to be filed by Dickie Walker Marine, Inc. (“Dickie Walker”) and in other public communications made by Dickie Walker; 
  
 c. Compliance with all applicable governmental rules and
regulations; 
  
 d. The prompt internal reporting
of code violations to an appropriate person or persons identified in this Code of Ethics; and 
  
 e. Accountability for adherence to this Code of Ethics. 
  
 This Code of Ethics shall apply to each employee, officer and director of Dickie Walker (each an “Individual”).

  
 Ethical Principles 
  
 1. Each Individual shall act at all times in good faith, responsibly, with
honesty and integrity, and with due care, competence and diligence, without misrepresenting material facts or allowing such Individual’s independent judgment to be subordinated. 
  
 2. Each Individual shall avoid at all times actual or apparent conflicts of interest between personal and professional
relationships. 
  
 3. No Individual or any member of his immediate
family shall at any time enter into employment positions, consulting arrangements, ownership interests, or other activity that may create any actual or apparent conflict of interest between his personal interests and either (a) the interests of
Dickie Walker, or (b) his ability to perform his duties and responsibilities for Dickie Walker, unless such activity is first approved in writing by the Board of Directors. 
  
 4. No Individual or any member of her immediate family shall solicit or accept any personal benefit from any outside concern
from which Dickie Walker secures goods or services, which is a customer of Dickie Walker, or which is a competitor of Dickie Walker, or which is a regulatory agency having jurisdiction over Dickie Walker, except only loans from financial
institutions on the same terms available generally and entertainment appropriate to the business relationship, extended in the ordinary course of business, and not intended to influence the actions of the Individual or Dickie Walker. 
  
 5. No Individual or any member of his immediate family shall enter into any
contract with Dickie Walker or any of its affiliates relating to buying, leasing, or selling property or any similar transaction, unless the contract is first approved in writing by the Board of Directors. 
  
 6. Each Individual shall immediately disclose to his or her direct supervisor
any material transaction or relationship that reasonably could be expected to give rise to any conflict of interest, whether real or perceived. 
  
 7. Any information disclosed by each Individual in performance of his or her duties shall be fair, accurate, objective, relevant, timely, understandable,
and not misleading. Each Individual shall share at all times important and relevant knowledge (a) with persons to whom such Individual reports, and (b) as is appropriate with persons reporting to such Individual. 
  

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 8. Each Individual shall at all times promote the full, fair, accurate, complete, objective, relevant,
timely and understandable disclosure in reports and documents that Dickie Walker files with, or submits to, the Securities and Exchange Commission (the “SEC”) and in all other public communications made by Dickie Walker. 
  
 9. Each Individual shall comply at all times with all rules and regulations
of federal, state, and local governments, and other appropriate private and public regulatory agencies (“Laws”). In the event that the Individual is ever unsure of any such Laws, the Individual shall consult with his or her direct
supervisor prior to taking any action. 
  
 10. Each Individual
shall respect at all times the confidentiality of information acquired in the course of his work except when authorized or otherwise legally obligated to disclose. No confidential information acquired in the course of work shall be used by any
Individual for any personal advantage, whether real or perceived. 
  
 11. Each Individual shall at all times proactively promote ethical behavior as a responsible partner among peers in the Individual’s work environment, and shall not tolerate any form of harassment, whether based on race, color,
religion, gender, national origin, age, disability, veteran status, pregnancy, or sexual orientation. 
  
 12. Each Individual shall achieve at all times responsible use of and control over all assets and resources employed or entrusted to such Individual.

  
 13. Each Individual shall document and report all business and
financial transactions in accordance with Dickie Walker internal control procedures. No Individual shall create misleading records or falsify or improperly destroy Dickie Walker documents. 
  
 14. Each Individual and every member of her immediate family shall not at any
time buy or sell any security of Dickie Walker while aware of any material, non-public information relating to Dickie Walker or the security. Each Individual and all members of her immediate family shall refrain from any trading in any Dickie Walker
security during black-out periods and shall comply with all Dickie Walker policies and SEC requirements relating to the trading of Dickie Walker securities during non-black-out periods. 
  
 15. Each Individual shall safeguard against theft, loss or misuse any and all property of Dickie Walker in the custody or
possession of such Individual. 
  
 16. Any person, upon receipt of
any information of a possible violation of this Code of Ethics, shall immediately report the same to his or her direct supervision as provided in Dickie Walker’s Financial and Code of Ethics Complaint Procedures Policy (the “Complaint
Policy”). 
  
 17. Each Individual shall be held accountable
to full compliance with this Code of Ethics. In the event that any Individual is determined to have violated this Code of Ethics, pursuant to the Complaint Policy, such violation shall be reported to the Board of Directors of Dickie Walker, and that
Individual shall be subject to the disciplinary action deemed appropriate by the Board of Directors, which may include immediate termination of employment by Dickie Walker for cause. 
  
 18. There shall be no waiver from the principles contained in this Code of Ethics for directors or executive officers
without the prior written consent of the Board of Directors of Dickie Walker and with public disclosure of such waiver in a Form 8-K filed with the SEC within five (5) days of the waiver. 
  
 Adopted by the Board of Directors on November 17, 2003. 
  

 2Financial and Code of Ethics Complaint Procedure Policy

 Exhibit 10.18 
  
 DICKIE WALKER MARINE, INC. 
 Financial and Code of Ethics Complaint Procedures Policy 
  
 The Board of Directors of Dickie Walker Marine, Inc. hereby adopts the following resolution by unanimous vote on November 17, 2003: 
  
 RESOLVED, that the following procedures shall apply to financial complaints
and known or suspected violations of the Code of Ethics affecting Dickie Walker Marine, Inc. (the “Company”) effective immediately: 
  
 1. All complaints and concerns received by the Company regarding accounting, internal accounting controls or auditing matters (each a “Financial
Complaint”) and known or suspected violations of the Company’s Code of Ethics (each a “Code of Ethics Complaint”) shall be dealt with expeditiously, thoroughly and in writing by management. Each of the Chief Financial Officer of
the Company (“CFO”) and the Chief Executive Officer of the Company (“CEO”) shall be provided a copy of each Financial Complaint and Code of Ethics Complaint (each, a “Complaint”). 
  
 2. The CFO shall retain in filing for a period of not less than five (5)
years copies of all Complaints regarding the Company, whether received from employees of the Company or third parties, and management’s written responses. 
  

3. The CFO or CEO shall notify the Audit Committee of the Board of the Company (the “Committee”) of each Complaint received from any person
who is not an employee of the Company (an “External Complaint”) and the disposition of such External Complaint in accordance with paragraph 10 below. 
  

4. Each employee of the Company is directed to notify his or her direct supervisor of any Financial Complaints regarding questionable accounting or
auditing matters of the Company or any Code of Ethics Complaint (each an “Internal Complaint”), unless such employee believes that his or her direct supervisor (i) is the source of or a knowing participant in the questionable matter, or
(ii) is otherwise compromised in addressing the Internal Complaint objectively (a “Compromised Supervisor”). Such employee is encouraged to put such Internal Complaint in writing. 
  
 5. Such supervisor shall direct each such Internal Complaint to the CFO and
CEO of the Company, but shall withhold any information from the CFO and CEO that would identify the concerned employee. Such supervisor shall hold the identity of such concerned employee confidential, provided that the supervisor believes that the
Internal Complaint was submitted in good faith. It is the policy of the Company not to allow retaliation for reports of misconduct by others made in good faith by employees. 
  
 6. The CFO or CEO, or their designee, shall investigate the Internal Complaint and shall take such action as they deem
appropriate. The CFO or CEO shall respond promptly in writing to the supervisor. Upon receipt of a written response to the Internal Complaint from the CFO or CEO, the supervisor shall provide that response promptly to the concerned employee.

  
 7. In the event that the concerned employee (i) believes that
his or her direct supervisor is a Compromised Supervisor, (ii) does not believe his or her supervisor forwarded the Internal Complaint as required by this Policy, (iii) does not receive from his or her supervisor a written response to the Internal
Complaint within a reasonable time, or (iv) is not satisfied with the response of management of the Company, he or she may provide in writing to Cynthia R. Smith, Esq., at csmith@gorsuch.com or in care of Gorsuch Kirgis LLP , Tower L, Suite 1000,
1515 Arapahoe St., Denver, CO, 80202 (the “Ombudsman”), his or her concerns, the response of management, if applicable, and the reasons for the inadequacy of management’s response, if applicable (the “Complaint
Information”). The employee shall also indicate whether he or she believes that such Complaint Information should be provided to the Committee or to Company management. The Ombudsman shall hold such 

  

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Complaint Information in confidence (except as expressly provided in this policy) and shall forward to the CEO or the Chairman of the Committee, as directed
by the concerned employee, the Complaint Information with the deletion of any references that would identify the employee. In the absence of any direction from the concerned employee, the Ombudsman shall provide the Complaint Information to the CEO
if the Complaint Information does not indicate receipt of a response from Company management, and to the Chairman of the Committee if the Complaint Information indicates receipt of a response from Company management. 
  
 8. Upon receipt of the Complaint Information from the Ombudsman, the
Committee, or the CEO, as applicable, shall consider and investigate such Complaint Information and take such action or make such recommendations as it deems appropriate. The CEO and CFO shall respond promptly in writing to the Ombudsman regarding
each such Complaint Information provided to them. For Complaint Information submitted to the Committee, if the Committee deems that a response to the employee is appropriate, the Committee shall provide a written response to the Ombudsman. After any
such response to the Ombudsman, the Ombudsman shall promptly forward such response to the concerned employee. 
  
 9. If a violation of the Code of Ethics has occurred, the violation shall be reported to the Board of Directors who shall determine appropriate
disciplinary action. 
  
 10. With respect to any Financial
Complaints, if the CFO or CEO reasonably believes that the Financial Complaint constitutes a questionable issue or one that could have a material impact on the financial statements or financial condition of the Company, he or she shall notify each
member of the Committee promptly with a detailed description of the Financial Complaint, management’s analysis of such Financial Complaint and scope of investigation, and a copy of management’s written response (the “Management
Complaint Report”). If the CFO and CEO reasonably believe that the Financial Complaint does not constitute a questionable issue or one that could have a material impact on the financial statements or financial condition of the Company, he or
she shall provide the Management Complaint Report regarding such Financial Complaint to the Committee at its next scheduled meeting. 
  
 10. Management shall notify all Company employees of this policy as it relates to Internal Complaints. 
  
  

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