Document:

Exhibit 10.4

                                 PROMISSORY NOTE
                                 ---------------

$20,000.00
                                                               December 31, 2004
                                                               Beverly Hills, CA

     For value received, Riddle Records. Inc. (collectively, the "Company"),
promises to pay JRT Holdings, Inc. (the "Holder"), the principal sum of Twenty
Thousand Dollars ($20,000.00), plus interest accruing from January 1, 2005 on
the unpaid principal amount at a rate equal to nine percent (9%) per annum,
which shall be payable on the Due Date of this Note. This Note is subject to the
following terms and conditions.

     1. Amounts Owed. As of the date of this Promissory Note, the Holder has
advanced multiple amounts to the Company on or before December 31, 2004. The
principal amounts of such advances from the beginning of time until the date of
this Note have totaled Twenty Thousand Dollars ($20,000.00), plus accrued
interest. The Company hereby acknowledges receipt of the foregoing advance of
funds by the Holder under previous Notes. The parties acknowledge that the
foregoing amounts have been previously advanced. This Agreement, when executed,
shall replace any and all prior agreements between the parties. In consideration
for the extension of the Due Date of any and all notes which may have existed
heretofore, Company and Holder hereby agree that the total unpaid amount of any
and all previously executed notes (including this Note), including all accrued
interest shall be agreed and acknowledged as Twenty One Thousand Dollars
($21,000.00), plus interest accruing beginning on January 1, 2005.

     2. Maturity. Principal and any accrued but unpaid interest under this Note
shall be due and payable in a single installment on June 30, 2005 (the "Due
Date").

     3. Payment. All payments shall be made in lawful money of the United States
of America in such place as the Holder hereof may from time to time designate in
writing to the Company. Payments shall be credited first to the accrued interest
due and payable and the remainder applied to principle. Prepayment of this Note
may be made at any time without penalty.

     4. Transfer; Successors and Assigns. The terms and conditions of this Note
shall inure to the benefit of and be binding upon the respective successors and
assigns of the parties. Notwithstanding the foregoing, the Company and the
Holder may not assign, pledge or otherwise transfer this Note and/or their
rights or obligations thereunder without the prior written consent of the other
party. Upon written consent of the other party, this Note may be transferred
only upon surrender of the original Note for registration of the transfer, duly
endorsed, or accompanied by a duly executed written Instrument of transfer in
form satisfactory to the Holder. Thereupon, a new note of the same principal
amount and interest will be issued to, and registered in the name of, the
transferee. Interest and principal are payable only to the registered holder of
this Note.

     5. Governing Law. This Note and all acts and transactions pursuant hereto
and the rights and obligations of the parties hereto shall be governed,
construed and interpreted in accordance with the laws of the State of
California, without giving effect to the principles of conflicts of law.

     6. Notices. Any notice required or permitted by this Note shall be in
writing and shall be deemed sufficient upon delivery, when delivered personally
or by a nationally recognized delivery service (such as Federal Express or UPS),
or forty-eight (48) hours after being deposited in the U.S. mail, as certified
or registered mail, with postage prepaid, addressed to the party to be notified
at such party's address as set forth below or subsequently modified by written
notice.

     7. Amendments and Waivers. Any term of this Note may be amended only with
the written consent of the Company and Holder. Any amendment or waiver affected
in accordance with this Section 7 shall be binding upon the Company, the Holder
and each transferee of the Note if permitted.

                                                     COMPANY:

                                                     RIDDLE RECORDS, INC.

                                                     By:  /s/ Ali Moussavi
                                                         ------------------
                                                     Its: CFO

AGREED TO AND ACCEPTED:

HOLDER:
JRT HOLDINGS, INC.

By: /s/ Jacques Tizabi
    ----------------------------
Its: PartnerExhibit 10.27a

                            UIL HOLDINGS CORPORATION
                            ------------------------
                    EXECUTIVE INCENTIVE COMPENSATION PROGRAM
                    ----------------------------------------

I.    Purpose

      The purpose of the UIL Holdings Corporation Executive Incentive
      Compensation Program, as amended and restated effective January 1, 2002
      in the form of this document (the "Program"), is to promote the
      interests of UIL Holdings Corporation ("UIL"), its customers, and its
      shareholders by (i) helping to attract and retain executives and key
      managers of high ability, (ii) heightening the motivation of those
      executives and key managers to attain goals that are in the interests
      of shareholders and customers, and (iii) encouraging effective
      management teamwork among the executives and key managers.

II.   Definitions

      When used herein, each of the following terms shall have the
      corresponding meaning set forth below unless a different meaning is
      plainly required by the context in which a term is used:

      A.   "Board" shall mean the Board of Directors of the Company.

      B.   "Chief Executive Officer" shall mean the chief executive
           officer of the Company.

      C.   "Committee" shall mean the Compensation and Executive
           Development Committee of the Board, or such other committee of
           the Board comprised exclusively of "outside directors" as such
           term is defined in Section 162(m) of the Internal Revenue Code
           of 1986, as amended, as the Board may designate to administer
           the Program.

      D.   "Company" shall mean UIL Holdings Corporation.

      E.   "Compensation" shall mean the annual base salary of a Participant as
           of April 1 of the applicable Year.

      F.   "Incentive Award" shall mean an award earned by a Participant
           pursuant to Section VII hereof.

                                       1
<PAGE>

      G.   "Maximum Incentive Award" shall mean 150% (one hundred and
           fifty percent) of the Participant's Target Incentive Award
            which is determined by the Committee pursuant to Section V.A
           hereof.

      H.   "Participant" shall mean a person who is selected by the
           Committee for participation in the Program for a particular Year.

      I.   "Participant's Target Incentive Award" shall mean the
           potential amount awarded to each Participant pursuant to
           Section V.A hereof for achievement of the Target Level of
           Performance.

      J.   "Subsidiary" shall mean one or more corporations, a majority
           of the outstanding shares of voting stock of which is owned
           directly or indirectly by the Company. An employee of a
           Subsidiary shall only be eligible to participate in the
           Program if selected for participation by the Committee in
           accordance with Section IV hereof.

      K.   "Year" shall mean a calendar year January 1 through December 31.

III.  Administration of the Program

      A.   The Program shall be administered by the Committee, as it may be
           constituted from time to time. The Committee may adopt rules and
           practices for carrying out the Program and may take such action in
           the administration of the Program not inconsistent with the terms
           hereof as it shall deem appropriate.  Such rules and practices shall
           be considered as incorporated into this Program by reference.  All
           questions of interpretation and construction of the Program, of any
           rights arising by reason of the Program, or of the provisions of any
           instrument or document used in connection with the Program shall be
           determined by the Committee.  The Committee may delegate authority
           with respect to such aspects of the administration of the Program to
           such individuals,,who may be employees of the Company or its
           Subsidiaries, as the Committee may determine.  Decisions of the
           Committee on all matters relating to the Plan shall be conclusive
           and binding upon all persons.

      B.   The Committee, in its sole discretion, may determine not to put the
           Program into effect for the ensuing Year.

                                       2
<PAGE>

IV.   Selection of Participants

      Prior to, or within the first 90 days of, each Year, after having
      received the recommendations of the Chief Executive Officer, the
      Committee may, in its sole discretion, select persons to be
      Participants in the Program for the ensuing Year. Participants shall
      generally be selected from the group of Company officers and key
      managers, Subsidiary presidents, other Subsidiary officers, and other
      key managers who report directly to a Company officer or Subsidiary
      president. No person shall at any time have a right to be selected as a
      Participant for any Year nor, having been selected as a Participant for
      one Year, shall have a right to be selected as a Participant for any
      other Year. The fact that a person is selected as a Participant for any
      Year shall not mean that such person will necessarily receive an
      Incentive Award for that Year.

V.    Determination of Participant's Target Incentive Award

      A.  Prior to, or within the first 90 days of, each Year the Program is to
          be put into effect, the Committee shall determine the amount of the
          Target Incentive Award for each Participant for the ensuing Year.
          The Participants' Target Incentive Awards are determined according to
          the Target Incentive Award Percentages indicated in Exhibit I
          attached hereto, provided however that the Committee may, prior to or
          within the first 90 days of any Year, approve Target Incentive Award
          Percentages with respect to the ensuing Year that are different than
          those indicated in Exhibit I.  The appropriate percentage based on
          the Participant's Salary Grade shall be applied to the Compensation
          of the Participant for the applicable Year.  The product of this
          process shall be the Participant's Target Incentive Award.

      B.  The maximum amount which shall be awarded to each Participant
          with respect to any Year shall be limited to the Maximum Incentive
          Award.

      C.  The amount of the Participant's Target Incentive Award for any
          Year the Program is not put into effect by the Committee shall be
          zero.

      D.  If the Company reduces or omits a dividend on its common stock
          during any Year, the Board, at its sole discretion, may reduce
          the Participant's Target Incentive Award for the Year.

                                       3
<PAGE>

VI.   Establishment of Goals

      A.  Prior to, or within the first 90 days of, each Year the Program is to
          be put into effect, and after having received the recommendations of
          the Chief Executive Officer, the Committee shall, in its sole
          discretion, set specific goals ("Goals") for each person or group of
          persons selected to be Participants in the Program for the ensuing
          Year.  The Goals applicable to any Year for any person or group of
          persons shall be those Goals, based on the financial results or other
          performance of the Company, its Subsidiaries or specific business
          units thereof, or of individual persons or groups or teams of
          persons, or such other factors, as the Committee shall approve with
          respect to such Year.

      B.  At the time each Goal is set, the Goal will be given a percentage
          weight by the Committee relative to the other Goals, with such
          percentage varying by Participant in the sole discretion of the
          Committee. This percentage weight shall be known as the Goal
          Percentage. The sum of the Goal Percentages for any Participant shall
          be 100%. For illustrative purposes only, the Goals and Goal
          Percentages for the 2002 Year are summarized in Exhibit II attached
          hereto; the actual Goals and Goal Percentages for any Year shall be
          those established by the Committee.

      C.  Each Goal will have associated with it a range of performance as
          shall be approved by the Committee. The range of performance will
          be used to determine the percent of the Participant's Target
          Incentive Award earned for each Goal, known as the Percent of the
          Participant's Target Incentive Award Earned.

          A Threshold, Target and Maximum Level of Performance for each
          Goal shall be established by the Committee. For performance
          below the Threshold or minimum level, the Incentive Award
          shall be zero unless, in the sole discretion of the Committee,
          extenuating factors exist which would dictate otherwise.

          The Percent of the Participant's Target Incentive Award Earned
          for each Goal shall be established based on the Level of
          Performance achieved for that Goal. The relationship of the
          range of performance to the percent of the Target Incentive
          Award Earned is as follows:

                                       4
<PAGE>

                                                   Percent of Target
             Range of Performance                Incentive Award Earned
             --------------------                ----------------------

             Less than Threshold                         None
             Threshold                                   50%
             Target                                      100%
             Maximum or higher                           150%

      D.  The Committee, under extenuating circumstances, may adopt in
          its sole discretion adjustments to any of the Goals or Goal
          Percentages, if it determines that an extraordinary event or
          events have occurred which significantly alters the basis upon
          which a Goal or Goal Percentage was established. Events
          warranting adjustment of Goals or Goal Percentages include,
          but are not limited to, events such as changes in accounting
          practices; adoption of or changes in tax or regulatory laws,
          regulations, or orders; extraordinary economic changes; or
          compliance with judicial decrees or other legal authorities.

VII.  Determination of Incentive Awards

      A.  In January following each Year the Program is in effect, and
          after audited financial results for the Year are available to
          the Committee, the Committee, after having received the
          recommendations of the Chief Executive Officer, shall
          determine the size of the Incentive Award for each Participant
          for such Year.
          Each Incentive Award shall be based on the achievement of the
          Goals for the Year applicable to the Participant.

      B.  The Committee, under extenuating circumstances, may determine
          to reduce or eliminate the Incentive Awards determined based
          on the achievement of Goals for such Year. In making such
          determination, the Committee shall consider the Company's
          performance during such Year, taking into account the relative
          success of the Company and such other significant factors as
          the Committee deems relevant.

      C.  The Participant's Incentive Award shall be determined
          according to the following steps:

          1.  Determination of Target Incentive Award Applicable to Each Goal.

              The Target Incentive Award for each Participant shall
              be allocated among the various Goals

                                       5
<PAGE>

              applicable to the Participant, based on the Goal
              Percentages approved by the Committee. The appropriate
              Goal Percentage shall be applied to the Participant's
              Target Incentive Award to determine the amount of the
              Target Incentive Award allocated for the Year to each
              Goal for each Participant.

          2.  Determination of Incentive Awards.

              The Incentive Award for each Participant will be
              awarded based on the achievement of Goals for the
              Year applicable to the Participant. The amount of the
              Incentive Award will be determined separately with
              respect to each Goal, unless otherwise determined by
              the Committee.

              For performance between the Threshold and Target
              Levels of Performance, or between the Target and the
              Maximum Levels of Performance, the percent of the
              Participant's Target Incentive Award allocated to a
              Goal that is earned shall be calculated by straight
              line interpolation. An Incentive Award with respect
              to each Goal may range from 50% to 150% of the
              Participant's Target Incentive Award allocated for
              the Year to that Goal.

              A Participant's total Incentive Award for a Year
              shall be equal to the sum of the Incentive Awards
              calculated separately for each Goal applicable to the
              Participant for the Year. The total Incentive Award
              will be rounded to the nearest whole percent of the
              Participant's Target Incentive Award. However, with
              respect to Participants who are in a Subsidiary
              business unit, the total amounts of the Incentive
              Awards calculated for all Subsidiary business unit
              Participants (other than for the Subsidiary business
              unit presidents) shall be pooled, and the president
              of such Subsidiary business unit shall have
              discretion, unless the Committee determines
              otherwise, as to how to such pooled Incentive Awards
              are to be allocated among the Participants (other
              than the Subsidiary business unit president) in such
              business unit (subject to the approval of the Chief
              Executive Officer if the amount of the Incentive
              Award received by a Participant in a Subsidiary
              business unit as a result of such pooling and
              allocation would differ significantly from the amount
              that would otherwise be payable to such Participant
              if such pooling did not occur).

                                       6
<PAGE>

              Exhibit III provides an Illustration of an Incentive Award
              Determination.

      D.   The Committee in its sole discretion, may grant an adjusted
           Incentive Award to a Participant to reflect his or her shorter
           period of participation during the Year due to accession,
           termination by reason of death, permanent disability, retirement,
           or for other good cause, or due to promotion during the year. In the
           event a Participant's employment with the Company or its
           Subsidiaries terminates during the Year for reasons other than
           death, permanent disability or retirement, no Incentive Award shall
           be payable with respect to such Participant unless the Committee
           determines otherwise.

      E.   The Committee in its sole discretion, may grant an adjusted
           Incentive Award to a Participant to reflect his or her adjusted
           Compensation during the Year.

VIII. Payment of Incentive Awards

      Promptly following action by the Committee with respect thereto in
      conformity with Section III hereof, Incentive Awards shall be paid by
      the Company to Participants in cash. The Company may deduct from any
      Incentive Award the amount of taxes, if any, which the Company is
      required to withhold with respect to the Award. A Participant may elect
      to defer receipt of any portion of his or her Incentive Award into the
      Company's Executive Deferred Compensation Program.

IX.   Miscellaneous

      A.   Assignments and Transfers

           The rights and interests of a Participant under the Program
           may not be assigned, encumbered, or transferred; provided
           however, that in the event of the Participant's death, any
           award payable hereunder shall be paid to the executor or
           administrator of the Participant's estate.

      B.   Program Creates No Employment Rights

           Neither the establishment of the Program nor any action taken
           thereunder shall be construed as creating a contract of
           employment, or as a term or provision of any such contract, or
           as giving any employee any right to be retained in the employ
           of the Company or a Subsidiary.

                                       7
<PAGE>

      C.   Nature of Participant's Interest

           Any amounts payable to a Participant under the Program shall
           constitute solely a general, unsecured liability of the
           Company, payable exclusively out of the Company's general
           assets and in no event shall the Company or any Subsidiary be
           obligated to segregate any funds or assets to secure the
           payment of any such amount. No action pursuant to the Program
           shall confer upon any Participant any right, title, or
           interest in any assets of the Company or a Subsidiary.

      D.   Amendment, Suspension, or Termination of Program

           The Board may amend, suspend, or terminate the Program at any time.

      E.   Applicable Law

           The interpretation of the provisions hereof and the
           administration of the Program shall be governed by the laws of
           Connecticut.

                                       8
<PAGE>

                                                                    Exhibit I

                            UIL HOLDINGS CORPORATION
                            ------------------------
                    EXECUTIVE INCENTIVE COMPENSATION PROGRAM
                    ----------------------------------------

                      Target Incentive Awards Percentages,
                        By Officer Payroll Salary Grades

<TABLE>
<CAPTION>

                                             Target Incentive Award
       Officer Payroll                       Percentages (Percent of
        Salary Grade                              Compensation)
      ----------------                      ------------------------

<S>         <C>                                      <C>
            8                                        70%
      ----------------                      ------------------------
            7                                        60%
      ----------------                      ------------------------
            6                                        50%
      ----------------                      ------------------------
            5                                        40%
      ----------------                      ------------------------
            4                                        33%
      ----------------                      ------------------------
            3                                        27%
      ----------------                      ------------------------
            2                                        23%
      ----------------                      ------------------------
            1                                        20%
      ----------------                      ------------------------
</TABLE>

                                       9
<PAGE>

                                                                    Exhibit II

                            UIL HOLDINGS CORPORATION
                            ------------------------
                    EXECUTIVE INCENTIVE COMPENSATION PROGRAM
                    ----------------------------------------
                      2002 Year Goals and Goal Percentages
                      ------------------------------------

For illustrative purposes only, the Goals and the Goal Percentages for the 2002
Year are summarized below; the actual Goals and Goal Percentages for any Year
shall be those established by the Committee. Each Goal shall be as further
defined by the Committee. The Committee shall further indicate threshold,
target and maximum levels of performance for each Goal.

<TABLE>
<CAPTION>

                         Goals and Goal Percentage
                         -------------------------

                                                                  Total          Total
                               Total           Total              Business      Business          Strategic
Participant                    UIL             UIL                Unit(BU)       Unit(BU)      Opportunities or
Groups                         EPS             Cash Flow          EPS           Cash Flow         Scorecards
-----------                    -----           ---------          ---------     ---------      -----------------
<S>                             <C>             <C>               <C>           <C>             <C>

UIL CEO, CFO,
Corporate
Development                     50%              20%                                                   30%

All Other UIL
Officers and
Employees                       20%              10%                30% (A)      10% (A)               30%

BU Presidents (B)               20%                                 40%          20%                   20%

All Other BU
Officers (B)                    15%                                 35%          20%                   30%

Other BU Direct
Reports (B)                     10%                                 35%          15%                   40%

(A) 1/3 each for UI, APS and Xcelecom
(B) Some BU EPS and cash flow goals are also contained in their balanced scoreboards

</TABLE>

                                       10
<PAGE>

                                                                   Exhibit III

                            UIL HOLDINGS CORPORATION
                            -------------------------
                    EXECUTIVE INCENTIVE COMPENSATION PROGRAM
                    ----------------------------------------
                Illustration of an Incentive Award Determination
                ------------------------------------------------

I.    Prior to, or during the first 90 days of, each Year the Program is in
      effect, establish Goals and Goal Percentages applicable to
      Participants:

      A.   Determine appropriate weights for each Goal, for each Participant or
           group of Participants:

           Example:          Participant A

<TABLE>
<CAPTION>

                 Goal                           Goal Percentage
                 ----                          ----------------

<S>             <C>                                  <C>
                Goal #1                              20%
                Goal #2                              40%
                Goal #3                              20%
                Goal #4                              20%
                                                    ----

                Total                               100%
</TABLE>

           The number of Goals and the Goal Percentages used for each
           Goal may vary; the above is for illustrative purposes only and
           is not predetermined by the Program.

      B.   Establish range of performance for each Goal including
           threshold, target and maximum levels of performance.

           Example:  Range of performance for Goal #1 - UIL EPS

                      Threshold:       $3.90
                      Target:          $4.32
                      Maximum:         $4.38

II.   In January following each year the Program is in effect, determine
      Incentive Award.

      Example:  Calculation of Incentive Award (the total Incentive Award
                amount is rounded to the nearest 1% of the Target Award)

      Assumptions:  1. Participant in Salary Grade 4.

                       o Compensation = $150,000
                       o Target Incentive Award Percentage = 33%

                                       11
<PAGE>

                    2. Goal Percentages as indicated in Part I above.

                    3. Percent of Target Goal Incentive Awards Earned:

                       o Goal #1:  125%
                       o Goal #2:  150%
                       o Goal #3:   55%
                       o Goal #4:    0%

      A.   Participant's Total Target Incentive Award:

           Compensation   X    Target Incentive    =       Target
                               Award Percentage        Incentive Award

           $150,000  X  .33 = $49,500

      B.   Calculation of Target Goal Incentive Awards

           Target         X    Goal                =        Target
           Incentive           Percentage               Goal Incentive
           Award                                             Award

<TABLE>
<CAPTION>

                                                 Target Goal
           Goal                                Incentive Award
           ----                                ---------------

<S>        <C>                           <C>
           Goal #1:                      $49,500 X .20 =  $  9,900
           Goal #2:                      $49,500 X .40 =  $ 19,800
           Goal #3:                      $49,500 X .20 =  $  9,900
           Goal #4:                      $49,500 X .20 =  $  9,900
           --------------------------------------------------------

                                         Total         =  $ 49,500
</TABLE>

      C.   Calculation of Incentive Awards Applicable to Each Goal

           Target Goal         X   Percent of Target Goal   =  Goal Incentive
           Incentive Award         Incentive Award             Award Earned

           Goal #1: $ 9,900 x 120% =  $ 11,880
           Goal #2: $19,800 x 150% =  $ 29,700
           Goal #3: $ 9,900 X  60% =  $  5,940
           Goal #4: $ 9,900 X   0% =  $      0
           ------------------------------------

      D.  Total Incentive Award =  $   47,520 (96% of Total
                                       Target Incentive Award)

                                       12

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