Document:

Exhibit 4.1

February 7, 2007

Securities and Exchange Commission
450 Fifth Street, N.W.
Judiciary Plaza
Washington, DC 20549

RE:   Carnival Corporation,
      Commission File No. 1-9610, and Carnival plc, Commission File No. 1-15136

Gentlemen:

Pursuant to Item 601(b)(4)(iii) of Regulation S-K promulgated under the
Securities Exchange Act of 1934, as amended, Carnival Corporation and Carnival
plc (the "Companies") hereby agree to furnish copies of certain long-term debt
instruments to the Securities and Exchange Commission upon the request of the
Commission, and, in accordance with such regulation, such instruments are not
being filed as part of the joint Annual Report on Form 10-K of the Companies for
their year ended November 30, 2006.

Very truly yours,

CARNIVAL CORPORATION AND CARNIVAL PLC

/s/ Arnaldo Perez
----------------------------------------

Senior Vice President, General Counsel
   and Secretary

                                       48F-1/A

 Exhibit 10.17  

 December
31, 2006 

	
	 B.O.S. Better Online Solutions Ltd. 
	 Beit Rabin, Teradyon, Misgav 
	 Attn: Mr. Shmuel Koren, CEO 
	          Mr. Eyal Cohen, CFO 

 Re: Qualmax Inc. ("Qualmax") -
 B.O.S. Better Online Solutions Ltd. ("BOS")  

 Dear Sirs, 

 This letter agreement confirms the
points of agreement recently reached by BOS, Qualmax,  IPGear Ltd. ("IPGear"),  New World
Brands Inc.  ("New World") and P&S Spirit,  LLC (the "New  Investor").  Reference is made
to the Asset  Purchase Agreement  entered into by and between BOS and Qualmax,  dated
October 26, 2005, as amended on November 2, 2005 and on December  31, 2005 (the  "APA"),
 the Loan  Agreement  entered into by and between BOS and IPGear on December 31, 2005
(the "Loan  Agreement") and the Outsourcing  Agreement entered into by and between BOS
and IPGear on December 31, 2005 (the "Outsourcing Agreement"). 

	 1.  	 Qualmax
Debts to BOS Converted into New World Stock 

	 	 1.1 	 Effective
 December  31,  2006,  the amounts  payable now or in the future to BOS under the APA,
the                   Loan  Agreement  and the  Outsourcing  Agreement,  totaling
 $1,480,189  as of such  date,  shall be                   converted  into 5.50652 shares
of New World  convertible  Series A Preferred  Stock (the  "Preferred
                  Stock"),  each such Preferred Stock convertible into 2,986,736 shares
of New World Common Stock (the                   "Common  Stock"),  reflecting a
conversion price of $0.09 per one share of New World Common Stock on                   an
 as-converted  basis.  The break-down of such amounts and the calculation of the New
World issued                   shares is set-forth on Annex A hereto.  The parties shall
agree upon a fully  itemized  breakdown of                   the BOS converted debt as
soon as is reasonably  practicable after execution hereof, which breakdown
                  may be adjusted  subject to final  audit of the annual  financial
 statements  of BOS and New World.                   Either party may subject the numbers
 appearing on Annex A to further  audit to be completed  within                   60 days
of the date hereof.  In the event an audit or the parties'  fully itemized  breakdown
 would                   warrant  certain  adjustments,  the parties  shall  settle such
 adjustments  by cash  payment.  The                   Preferred Stock shall be
automatically  converted into shares of Common Stock, upon the amendment to
                  the New World  Certificate  of  Incorporation  to authorize  sufficient
 Common Stock to effect such                   conversion. 

	 	 1.2 	 In
the event the  transactions  contemplated  hereby are  subject to Israeli  Value Added
Tax (VAT),                   IPGear shall make such VAT payment as required by law,
provided  however,  that at IPGear's request,                   BOS shall advance the VAT
payment and shall be promptly reimbursed by IPGear. 

 Qualmax – BOS Letter Agreement,
December 31, 2006 

	 	 1.3 	 If
necessary,  the applicable parties shall enter into agreements making technical
amendments to the                   APA, Loan  Agreement and  Outsourcing  Agreement,
 and this  agreement,  reflecting  the  principles                   hereof. 

	 2.  	 Lock-Up 

	 	 Promptly
after execution  hereof BOS shall enter into a lock-up  agreement as to all of BOS's
Qualmax and New          World shares (and shares  acquired by exercise of warrants)  in
a form  substantially  similar to the Lock-Up          Agreement by and among Kamrat
 Family,  P&S Holders et al.,  dated as of December 29, 2006 and to be attached
         as Annex B hereto (the "Lock-Up  Agreement"),  provided however, that the
lock-up applicable to any BOS share          holdings  shall be lifted,  on a pro rata
basis  (taking into account the total amount of shares  issuable at          the New
World  Investment),  at the time any of the  shares  of a  Qualmax  Holder  and of a P&S  Holder
 (as          defined in the Lock-Up  Agreement) are released from lock-up,  and provided
 further,  that release of shares          of a Qualmax  Holder and/or a P&S Holder shall
not be  conditioned  on BOS's prior  consent.  Notwithstanding          the above,  the
BOS share  holdings  may be released  from lock-up at any earlier  time,  at the consent
of a          Qualmax Holder and a P&S Holder. 

	 3.  	 Additional
Transactions 

	 	 In
 furtherance  of the parties  previous  undertakings,  Qualmax  and New World shall work
 towards a timely          consummation of their  contemplated  merger (the "Merger") and
the registration with the SEC of all New World          shares  issued  and/or  issuable
 to BOS  (the  "Registration"),  provided  however,  that  such  Merger  and
         Registration  shall  take  effect  no later  than  upon the  lapse of 24  months
 from the date  hereof.  The          provisions of the Registration  Rights  Agreement
 entered into by and between BOS and Qualmax as of December          31,  2005,  shall
 be  applicable  to New  World  and the New  World  Common  Stock,  mutatis  mutandis.
 The          provisions  of Section 7.1 of the APA, as  amended,  shall be deemed
 terminated.  In  addition,  recognizing          that BOS is a publicly  listed company,
 Qualmax and New World shall provide BOS with the reports,  financial
         statements,  cap-tables and other  materials,  as may be reasonably  requested
by BOS in order to comply with          its reporting obligations. 

	 4.  	 Option 

	 	 BOS
shall grant to New World purchase  rights by which New World shall have the option,  but
not the          obligation,  to purchase up to 30% of the New World shares held by BOS
(including without limitation          any New World shares  distributed to BOS pursuant
to the Merger) (the "Option Shares"),  at any time          starting from the date
 following  the  completion  of the Merger and the  Registration,  and ending
         three years  following the date hereof,  at a price equal to $0.12 per share of
Common Stock for the          first 2/3 of the Option  Shares  and $0.24 per share of
Common  Stock for the last 1/3 of the Option          Shares.  New World  shall be
 entitled  to assign the  aforementioned  option to any of the  Qualmax          Holders
and/or the P&S Holders. 

 Qualmax – BOS Letter Agreement,
December 31, 2006 

	 5.  	 General 

	 	 For
the avoidance of doubt, it is hereby  irrevocably  stated and confirmed that except (i)
pursuant          to their  respective  undertakings  hereunder,  and (ii) as  explicitly
 set  forth  below,  each of          Qualmax,  P&S Spirit,  LLC, IP Gear and/or New
World on the one hand, and BOS on the other,  as well          as any of their
 respective  shareholders  (including  the New  Investors),  officers,  directors or
         affiliates,  expressly waive any claims  whatsoever  they may have against the
other  (including the          subsidiaries,  or any director, officer, shareholder or
affiliate of any of said entities), of which          they are aware as of the date
hereof,  and that arise out of and/or in connection  with the APA, the          Loan
 Agreement  and/or  any  other  agreement  they had  entered  into  prior  to the  date
 hereof          (collectively,  the  "Agreements"),  or out of and/or in  connection
 with that Amended and Restated          Stock Subscription and Share Transfer Agreement,
 and related  agreements,  dated effective December          29, 2006 (the "New World
 Investment").  For the  avoidance  of doubt,  the  Agreements'  provisions
         regarding the parties' respective representations and warranties,
 indemnification  undertakings and          covenants (including,  without limitation,
BOS non-competition and non-solicitation covenants) shall          remain in full force
and effect with respect to any events or matters,  of which the parties  become
         aware after the date hereof.  Nothing herein shall be deemed to derogate from
BOS's rights  pursuant          to 107,143  warrants  to  purchase  Qualmax  shares
 issued to BOS on December  31,  2005,  nor from          Qualmax's indemnification
rights relating to the Bosanova Litigation. 

	 	 The
 provisions  of the  following  sections  of the APA  shall be  deemed  incorporated
 herein  by          reference,  mutatis  mutandis:  11.2  (Publicity),  15.3 (Expenses & Taxes),
 15.6  (Governing  Law,          Venue), 15.8 (Assigns), 15.10 (Further Assurances),
15.11, and 15.12 (counterparts). 

 Qualmax – BOS Letter Agreement,
December 31, 2006 

 Kindly acknowledge receipt of this
letter and confirm our agreement set forth above. 

 

		
		 Sincerely, 

		
	
	

	 Qualmax Inc. 	 IPGear Ltd. 
	  	  
	 Name:_______________________ 	 Name:_______________________ 
	  	  
	 Title:________________________ 	 Title:________________________ 

		
	
	

	 New World Brands Inc. 	 P&S Spirit, LLC 
	  	  
	 Name:_______________________ 	 Name:_______________________ 
	  	  
	 Title:________________________ 	 Title:________________________ 

 Acknowledged and confirmed. 

		
	

	 B.O.S.  Better Online Solutions Ltd. 
	  
	 Name:_______________________ 
	  
	 Title:________________________ 

 Qualmax – BOS Letter Agreement,
December 31, 2006 

 Annex A 

 [omitted]

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