Document:

EXHIBIT 10.1

               Consulting Agreement with Stanton, Walker & Company

                              CONSULTING AGREEMENT

         This Consulting Agreement (the "Agreement") is entered into this 19th
day of July, 2006 by and between Stanton, Walker & Company, a New Jersey
Corporation (hereinafter referred to as, "Consultant"), and Trudy Corporation
(OTCBB: TRDY) (hereinafter referred to as, "Client"), a Delaware corporation,
(collectively referred to as the "Parties") with reference to the following:

                              Preliminary Statement

         The Client desires to be assured of the association and services of the
Consultant in order to avail itself of the Consultant's experience, skills,
abilities, knowledge, and background and is therefore willing to engage
Consultant upon the terms and conditions set forth herein. Consultant desires to
be assured, and Client desires to assure Consultant, that, if Consultant
associates with Client and allocates its resources necessary to provide Client
with its consulting services, Consultant will be paid the consideration
described herein and said consideration will be nonrefundable, regardless of the
circumstances.

Consultant agrees to be engaged and retained by Client and upon the terms and
conditions set forth herein.

NOW, THEREFORE, in consideration of the foregoing, of the mutual promises
hereinafter set forth and for other good and valuable consideration, the receipt
and sufficiency of which are hereby acknowledged, the Parties hereto agree as
follows:

Engagement. Client hereby engages Consultant on a non-exclusive basis, and
Consultant hereby accepts the engagement to a mergers and acquisition Consultant
to Client and to render such advice, consultation, information, and services to
the Directors and/or Officers of Client regarding general business combination
and mergers and acquisition matters including, but not limited to the following:

     1.  Advice and Counsel. Consultant will provide advice and counsel
     regarding Client's strategy and negotiations with potential business
     strategic partnering, and/or other general business consulting needs as
     expressed by Client and as agreed to by Consultant.

     2.  Client and/or Client's Affiliate Transaction Due Diligence. Consultant
     will participate and assist Client, where possible, on all proposed
     financial transactions affecting Client of which Consultant is notified in
     writing in advance, including providing advice on the financial, valuation
     and stock price implications of the proposed transaction(s).

     3.  Mergers and Acquisitions. Consultant will provide assistance to Client,
     as mutually agreed, in identifying merger and/or acquisition candidates and
     assisting in any due diligence process. It is expressly understood that
     Consultant shall have no power to bind Client to any contract or
     transaction obligation. An introduction bonus shall be due Consultant for
     the successful mutual execution of a Letter of Intent and/or Definitive
     Agreement pursuant to Section 3.a.ii. below.

         a.       Mergers and Acquisitions. Consultant agrees, from time to
                  time, to provide consultative services to Client in acquiring,
                  merging, and/or divesting businesses, and/or operations on a
                  non-exclusive basis, as Consultant deems appropriate in its
                  sole discretion. Consultant will introduce the Client to one
                  or more parties who might be interested in (whether by way of
                  merger, consolidation, asset purchase, technology license, or
                  substantially similar transaction) either, (a) acquiring some
                  or all of Client's assets or, (b) selling some or all of their
                  own assets to Client and/or, (c) entering into some form of
                  strategic alliance with Client. In consideration of
                  Consultant's services, Client agrees to pay Consultant the
                  bonus set forth in paragraph 3.a.ii.

                  i.     Performance by Consultant. Consultant shall be deemed
                         to have earned its introduction bonus under Section
                         3.a.ii upon the occurrence of (A) either (i)
                         Consultant's introduction of any potential acquirer or
                         seller of assets or merger candidate or, (ii) upon
                         Consultant providing consultative services to Client on
                         merger, acquisition and/or divestiture efforts for an
                         introduced or non-introduced merger, acquisition and/or
                         divestiture candidate* and (B) (iii) the execution by
                         Client of a Letter of Intent ("LOI") and/or Definitive
                         Agreement ("DA") with respect to a merger, acquisition,
                         and/or divestiture by Client made within the Term of
                         this Agreement or the first twelve months after the
                         completion of the Term of this Agreement. Consultant
                         shall be entitled to receive an introduction bonus (as
                         described in paragraph 3.a.ii., below) for each merger,
<PAGE>

                         acquisition and/or divestiture by the Client. Each such
                         obligation of Client to pay such introduction bonus
                         shall be deemed a separate agreement hereunder
                         severable from each of the other obligations to pay
                         engagement fees or other introduction bonuses hereunder
                         and each obligation shall be separately enforceable as
                         if separate written agreements existed for each
                         introduction and/or consultative service made by
                         Consultant.

                         * The Consultant's bonus fee will be reduced by 50% if
                         Delta Capital Group LLC introduces the potential
                         acquirer or seller of assets or merger candidate and
                         provides material support and reduces its fee
                         accordingly. Consultant will not reduce its bonus fee
                         if it introduces the potential acquirer or seller of
                         assets or merger candidate. If Client introduces the
                         potential acquirer or seller of assets or merger
                         candidate the bonus fee shall be deemed to have been
                         earned under section 3.a.ii, provided that Section
                         3.a.i (B above) is satisfied. If Delta Capital provides
                         material support in relation to a potential acquirer or
                         seller of assets or merger candidate introduced by
                         Client, then Consultant will reduce its bonus fee by
                         25%. Consultant will make the exception for Chart
                         Studio, Inc for which it will receive a bonus fee of 2%
                         if a Definitive Agreement is mutually executed.

                  ii.    Amount and Payment of Consultant's Introduction Bonus
                         For Merger/Acquisition.

                         For a signed Letter of Intent or similar document that
                         is mutually executed between Client and another
                         organization, Client shall pay Consultant cash,
                         according to the schedule below based upon the total
                         value of the transaction outlined in the executed
                         Letter of Intent. The cash payment shall be made within
                         ten (10) business days of the execution of the Letter
                         of Intent.

                         Bonus Schedule:

                         If the LOI Total Value is:     The bonus payment is:
                         --------------------------     ---------------------

                         Up to $500,000                       $15,000**
                         From $500,000 to $1,500,000          $25,000**
                         From $1,500,000 to $4,000,000        $45,000**
                         From $4,000,000 to $7,500,000        $75,000**
                         From $7,500,000                      $100,000**

                         For a signed Definitive Agreement or similar document
                         that is mutually executed between Client and another
                         organization, Client shall pay Consultant cash
                         according to the schedule below based upon the Total
                         value of the transaction outlined in the executed
                         Definitive Agreement. The cash payment shall be made
                         within ten (10) business days of the execution of the
                         Definitive Agreement.

                         If the DA Total Value is:      The bonus payment is(1):
                         -------------------------      ------------------------

                         Up to $500,000                       $20,000**
                         From $500,000 to $1,500,000          $50,000**
                         From $1,500,000 to $4,000,000        $80,000**
                         From $4,000,000 to $7,500,000        $125,000**
                         From $7,500,000                      $150,000**

                         (1)  Provided there was a previously executed LOI.

                         If a Definitive Agreement was mutually executed but
                         previously no LOI was executed, then the bonus payment
                         shall be:

                         If the DA Total Value is:      The bonus payment is:
                         -------------------------      ---------------------

                         Up to $500,000                       $35,000**
                         From $500,000 to $1,500,000          $75,000**
                         From $1,500,000 to $4,000,000        $125,000**
                         From $4,000,000 to $7,500,000        $200,000**
                         From $7,500,000                      $250,000**

                         ** Bonus payment will not exceed 5% of the Total Value.
<PAGE>

                         In the event Consultant introduces Client to a Joint
                         Venture Partner or Consultant provides consultative
                         services to Client who then successfully enters into a
                         Joint Venture Agreement with any organization, Client
                         shall pay Consultant, in cash, one (1.0) percent of the
                         Joint Venture's quarterly gross revenue, within thirty
                         days after the end of each quarter.

                         Note: "Total value" shall include, but is not limited
                         to cash, cash equivalents, stock, and the value of any
                         consideration other than cash paid or received by
                         Client.

         b.       Payment. In addition to the payment of the Engagement Fee,
                  which is due and payable upon the execution of this Agreement
                  pursuant to the terms of Section 5 below, each time an
                  introduction bonus is due as specified in any other provision
                  of this Agreement, the introduction bonus amount shall be
                  payable as specified therein. The introduction bonus due
                  Consultant shall be in addition to any bonus, fees or funds
                  which may be payable to any other person or entity as a result
                  of the transaction. If for any reason, Client fails to make
                  payment within the time period specified, then Client shall
                  pay Consultant an additional fee equal to one (1) percent of
                  the balance outstanding compounded monthly. This additional
                  fee is earned each month and is payable immediately.

         c.       Registered Stock In Lieu of Cash. For all introduction bonuses
                  earned under section 3.a.ii. above, Consultant agrees to
                  accept registered shares in lieu of cash provided such shares
                  are received by Consultant within the same time period as cash
                  is due. The exact number of shares shall be calculated by
                  taking the closing price of Client's common stock for the last
                  trading day prior to the execution of the Letter of Intent or
                  the Definitive Agreement and dividing that number into the
                  cash introduction bonus(es) as set forth in 3.a.ii above.

                  Consultant makes no guarantee that it will be able to
                  successfully locate a merger or acquisition target nor, if one
                  is located, for that transaction to be consummated within
                  client's desired time frame. Any comments made regarding
                  potential time frames or anything that pertains to the outcome
                  of client's needs are expressions of consultant's opinion
                  only, and for purposes of this agreement are specifically
                  disavowed.

     4.0  Standard of Performance. Consultant shall devote such time and efforts
     to the affairs of the Client as is reasonably necessary to render the
     services contemplated by this Agreement. Any work or task of Consultant
     provided for herein which requires Client to provide certain information to
     assist Consultant in completion of the work shall be excused (without
     effect upon any obligation of Client) until such time as Client has fully
     provided all information and cooperation necessary for Consultant to
     complete the work. The services of Consultant shall not include the
     rendering of any legal opinions, the preparation of any legal documents,
     the performance of any work that is in the ordinary purview of an attorney
     or certified public accountant, or other licensed professional. Any
     documents or work papers that Consultant prepares in conjunction with the
     performance of its services on behalf of Client shall not be considered as
     final or legal documents and shall always be submitted to Client's legal
     representative for review before considering them as final documents or
     submitting them to a third party. Consultant cannot guarantee results on
     behalf of Client, but shall use commercially reasonable efforts in
     providing the services listed above.

     5.0  Compensation to Consultant. As consideration for Consultant entering
     into this Agreement, Client agrees to cause twelve million and five hundred
     thousand shares (12,500,000) shares (the "Engagement Fee") of its common
     stock, par value $ .0001 per share, to be issued to Richard P. Stanton and
     Richard H. Walker, alter egos of Stanton, Walker & Company in equal
     quantities of 6,250,000 shares each. The issuance of said shares shall be
     registered with the U.S. Securities and Exchange Commission. The issuance
     of said shares shall take place within 15 business days of the execution of
     this agreement.

     Note: Consultant shall have no obligation to perform any duties provided
     for herein if payment [cash and/or stock] is not received by consultant
     within the time periods as stipulated above. In addition, consultant's
     obligations under this agreement shall be become null and void if any
     payment owing hereunder is not delivered within the time periods as
     stipulated above. Furthermore, the receipt of any fees due to consultant
     upon execution of this agreement are not contingent upon any prior
     performance of any duties whatsoever described within this agreement.
     Client expressly agrees that the engagement fee is deemed earned upon
     execution of this agreement and is thereafter non-refundable and
     non-cancelable.
<PAGE>

     6.0  Indemnification. The Client agrees to indemnify and hold harmless
     Consultant against any and all liability, loss and costs, expenses or
     damages, including but not limited to, any and all expenses whatsoever
     reasonably incurred in investigating, preparing or defending against any
     litigation, commenced or threatened, or any claim whatsoever or howsoever
     caused by reason of any injury (whether to body, property, personal or
     business character or reputation) sustained by any person or to any person
     or property, arising out of any act, failure to act, neglect, any untrue or
     alleged untrue statement of a material fact or failure to state a material
     fact which thereby makes a statement false or misleading, or any breach of
     any material representation, warranty or covenant by Client or any of its
     agents, employees, or other representatives. Nothing herein is intended to
     nor shall it relieve either party from liability for its own willful act,
     omission or negligence. All remedies provided by law, or in equity shall be
     cumulative and not in the alternative.

     7.0  Confidentiality. Consultant and Client each agree to keep confidential
     and provide reasonable security measures to keep confidential information
     where release may be detrimental to their respective business interests.
     Consultant and Client shall each require their employees, agents,
     affiliates, other licensees, and others who will have access to the
     information through Consultant and Client respectively, to first enter
     appropriate non-disclosure Agreements requiring the confidentiality
     contemplated by this Agreement in perpetuity. Consultant will not, either
     during its engagement by the Client pursuant to this Agreement or at any
     time thereafter, disclose, use or make known for its or another's benefit
     any confidential information, knowledge, or data of the Client or any of
     its affiliates in any way acquired or used by Consultant during its
     engagement by the Client. Confidential information, knowledge or data of
     the Client and its affiliates shall not include any information that is, or
     becomes generally available to the public other than as a result of a
     disclosure by Consultant or its representatives.

     8.0  Amendment and Modification. This Agreement may be amended, modified
     and supplemented only by written agreement of Consultant and Client.

     9.0  Assignment. This Agreement and all of the provisions hereof shall be
     binding upon and inure to the benefit of the parties hereto and their
     respective successors and permitted assigns. The obligations of either
     party hereunder cannot be assigned without the express written consent of
     the other party.

     10.0  Governing Law; Venue. This Agreement and the legal relations among
     the parties hereto shall be governed by and construed in accordance with
     the laws of the State of New Jersey, without regard to its conflict of law
     doctrine. Client and Consultant agree that if any action is instituted to
     enforce or interpret any provision of this Agreement, the jurisdiction and
     venue shall be Glen Rock, New Jersey.

     11.0  Attorneys' Fees and Costs. If any action is necessary to enforce and
     collect upon the terms of this Agreement, the prevailing party shall be
     entitled to reasonable attorneys' fees and costs, in addition to any other
     relief to which that party may be entitled. This provision shall be
     construed as applicable to the entire Agreement.

     12.0  Survivability. If any part of this Agreement is found, or deemed by a
     court of competent jurisdiction, to be invalid or unenforceable, that part
     shall be severable from the remainder of the Agreement.

     13.0  Facsimile Signatures. The Parties hereto agree that this Agreement
     may be executed by facsimile signatures and such signature shall be deemed
     originals. The Parties further agree that within ten (10) days following
     the execution of this Agreement, they shall exchange original signature
     pages.

     14.0  Arbitration. All disputes, controversies, or differences between
     client, consultant or any of their officers, directors, legal
     representatives, attorneys, accountants, agents or employees, or any
     customer or other person or entity, arising out of, in connection with or
     as a result of this agreement, shall be resolved through arbitration rather
     than through litigation. With respect to the arbitration of any dispute,
     the undersigned hereby acknowledge and agree that:
<PAGE>

         A.       Arbitration is final and binding on the parties;

         B.       The parties are waiving their right to seek remedy in court,
                  including their right to jury trial;

         C.       Pre-arbitration discovery is generally more limited and
                  different from court proceeding;

         D.       The arbitrator's award is not required to include factual
                  findings or legal reasoning and any party's right of appeal or
                  to seek modification of ruling by the arbitrators is strictly
                  limited;

         E.       This arbitration provision is specifically intended to include
                  any and all statutory claims which might be asserted by any
                  party;

         F.       Each party hereby agrees to submit the dispute for resolution
                  to the American Arbitration Association, in Glen Rock, New
                  Jersey within five (5) days after receiving a written request
                  to do so from the other party;

         G.       If either party fails to submit the dispute to arbitration on
                  request, then the requesting party may commence an arbitration
                  proceeding, but is under no obligation to do so;

         H.       Any hearing scheduled after an arbitration is initiated shall
                  take place in Glen Rock, New Jersey;

         I.       If either party shall institute any court proceeding in an
                  effort to resist arbitration and be unsuccessful in resisting
                  arbitration or shall unsuccessfully contest the jurisdiction
                  of any arbitration forum located in Glen Rock, New Jersey,
                  over any matter which is the subject of this agreement, the
                  prevailing party shall be entitled to recover from the losing
                  party its legal fees and any out-of-pocket expenses incurred
                  in connection with the defense of such legal proceeding or its
                  efforts to enforce its rights to arbitration as provided for
                  herein;

         J.       The parties shall accept the decision of any award as being
                  final and conclusive and agree to abide thereby;

         K.       Any decision may be filed with any court as a basis for
                  judgment and execution for collection.

     15.0  Term/Termination. This Agreement shall expire twelve months from the
     date first written above.

     16.0  Representations, Warrants and Covenants. The Client represents,
     warrants and covenants to the Consultant as follows:

         The Client has the full authority, right, power and legal capacity to
         enter into this Agreement and to consummate the transactions that are
         provided for herein.

         The business and operations of the Client have been and are being
         conducted in all material respects in accordance with all applicable
         laws, rules and regulations of all authorities that affect the Client
         or its properties, assets, businesses or prospects. The performance of
         this Agreement shall not result in any breach of, or constitute a
         default under, or result in the imposition of any lien or encumbrance
         upon any property of the Client or cause acceleration under any
         arrangement, agreement or other instrument to which the Client is a
         party or by which any of its assets are bound. The Client has performed
         in all respects all of its obligations which are, as of the date of
         this Agreement, required to be performed by it pursuant to the terms of
         any such agreement, contract or commitment.
<PAGE>

     17.0  Notices. Any notice or other communication required or permitted
     hereunder must be in writing and sent by either (i) certified mail, postage
     prepaid, return receipt requested and First Class mail; or (ii) overnight
     delivery with confirmation of delivery; or (iii) facsimile transmission
     with an original mailed by first class mail, postage prepaid, addressed as
     follows:

         If to the Client:                         William W. Burnham
                                                   Trudy Corporation
                                                   353 Main Avenue
                                                   Norwalk, CT 06851
                                                   Facsimile No: (203) 846-1776

         If to Consultant:                         Richard P. Stanton
                                                   Stanton, Walker & Company
                                                   55 Harristown Road
                                                   Glen Rock, NJ 07452
                                                   Facsimile No: (201) 689-8142

     or in each case to such other address and facsimile number as shall have
     last been furnished by like notice. If mailing is impossible due to an
     absence of postal service, and other methods of sending notice are not
     otherwise available, notice shall be hand-delivered to the aforesaid
     addresses. Each notice or communication shall be deemed to have been given
     as of the date so mailed or delivered, as the case may be; provided,
     however, that any notice sent by facsimile shall be deemed to have been
     given as of the date sent by facsimile if a copy of such notice is also
     mailed by first class mail on the date sent by facsimile; if the date of
     mailing is not the same as the date of sending by facsimile, then the date
     of mailing by first class mail shall be deemed to be the date upon which
     notice given.

     18.0  Counterparts. This Agreement may be executed simultaneously in one or
     more counterparts, each of which shall be deemed an original, but all of
     which together shall constitute one and the same instrument.

     19.0  Preliminary Statement. The Preliminary Statement is incorporated
     herein by this reference and made a material part of this Agreement.

IN WITNESS WHEREOF, the Parties hereto have caused this Agreement to be duly
executed, all as of the day and year first above written.

CLIENT: TRUDY CORPORATION (TRDY)
        ------------------------

/s/ WILLIAM W. BURNHAM
--------------------------------
Name:  William W. Burnham
Title: Chairman

CONSULTANT:

/s/ RICHARD P. STANTON
--------------------------------
Richard P. Stanton
Its Managing DirectorP & F Industries, Inc. dated August 31, 2006 re: Amendment No.: 6 to Credit Agreement

    AMENDMENT
      NO. 6

    TO

    CREDIT
      AGREEMENT

    

    THIS
      AMENDMENT NO. 6 TO CREDIT AGREEMENT,
      is
      entered into as of August 31, 2006 (the “Amendment”), by and among P&F
      INDUSTRIES, INC., a
      Delaware corporation (“P&F”),
      FLORIDA
      PNEUMATIC MANUFACTURING CORPORATION,
      a
      Florida corporation (“Florida Pneumatic”), EMBASSY
      INDUSTRIES, INC., a
      New
      York corporation (“Embassy”), GREEN
      MANUFACTURING, INC., a
      Delaware corporation (“Green”), COUNTRYWIDE
      HARDWARE, INC., a
      Delaware corporation (“Countrywide”), NATIONWIDE
      INDUSTRIES, INC.,
      a
      Florida corporation (“Nationwide”), WOODMARK
      INTERNATIONAL, L.P.,
      a
      Delaware limited partnership (“Woodmark”), PACIFIC
      STAIR PRODUCTS, INC.,
      a
      Delaware corporation (“Pacific”) and WILP
      HOLDINGS, INC.,
      a
      Delaware corporation (“WILP”; and collectively with P&F, Florida Pneumatic,
      Embassy, Green, Countrywide, Nationwide, Woodmark and Pacific, the
“Co-Borrowers”), CITIBANK,
      N.A. and
      HSBC
      BANK USA, NATIONAL ASSOCIATION
      (formerly known as HSBC Bank USA) (collectively, the “Lenders”) and CITIBANK,
      N.A.,
      as
      Administrative Agent for the Lenders.

     

    
      BACKGROUND

      

      The
        Co-Borrowers, the Lenders and the Administrative Agent are parties to a Credit
        Agreement, dated as of June 30, 2004 (as same has been and may be further
        amended, restated, supplemented or modified, the “Credit Agreement”), pursuant
        to which the Lenders provide the Co-Borrowers with certain financial
        accommodations. Capitalized terms used herein and not defined herein shall
        have
        the meanings given to them in the Credit Agreement. 

      

      The
        Co-Borrowers have requested, and the Administrative Agent and the Lenders
        have
        agreed, subject to the terms and conditions of this Amendment, to extend
        the
        Revolving Credit Commitment Termination Date. 

      

      Accordingly,
        in consideration of the premises and of the mutual covenants and agreements
        hereinafter set forth, the parties hereto agree as follows:

      

      ARTICLE
        I.

      Amendment
        to Credit Agreement.

      

      Section
        1.1. The
        definition of "Revolving Credit Commitment Termination Date" in Section 1.01
        of
        the Credit Agreement is hereby amended in its entirety to provide as
        follows:

      

      "Revolving
        Credit Commitment Termination Date" shall mean June 30, 2007.

      

      ARTICLE
        II.

      Conditions
        of Effectiveness.

      

      Section
        2.1.  This
        Amendment shall become effective as of the date hereof, upon receipt by the
        Administrative Agent of this Amendment, duly executed by each
        Co-Borrower.

      

      ARTICLE
        III.

      Representations
        and Warranties; Effect on Credit Agreement.

      

      Section
        3.1. Each Co-Borrower hereby represents and warrants as follows:

      
        
          
          

        

        
          
          

          
            

          

        

        a. This
          Amendment and the Credit Agreement, as amended hereby, constitute legal,
          valid
          and binding obligations of the Co-Borrowers and are enforceable against
          the
          Co-Borrowers in accordance with their respective terms.

      

    

    

    b. Upon
      the
      effectiveness of this Amendment, the Co-Borrowers hereby reaffirm all covenants,
      representations and warranties made in the Credit Agreement to the extent that
      the same are not amended hereby and each Co-Borrower agrees that all such
      covenants, representations and warranties shall be deemed to have been remade
      as
      of the date hereof. 

    

    c. No
      Default or Event of Default has occurred and is continuing or would exist after
      giving effect to this Amendment.

    

    d. No
      Co-Borrower has any defense, counterclaim or offset with respect to the Credit
      Agreement.

    

    e.
       All
      corporate and limited partnership action of each Co-Borrower appropriate and
      necessary, including, if necessary, resolutions of the Board of Directors of
      each of P&F, Florida Pneumatic, Embassy, Green, Countrywide, Nationwide,
      Pacific and WILP and resolutions of the general partner of Woodmark, to
      authorize the execution, delivery and performance of this Amendment, has been
      taken.

    

    Section
      3.2.  Effect
      on Credit Agreement and Loan Documents.

    

    a. Upon
      the
      effectiveness of this Amendment, each reference in the Credit Agreement to
“this
      Agreement”, “hereunder”, “hereof”, “herein” or words of like import shall mean
      and be a reference to the Credit Agreement as amended hereby.

    

    b. Except
      as
      specifically amended herein, the Credit Agreement, and all other documents,
      instruments and agreements executed and/or delivered in connection therewith,
      shall remain in full force and effect, and are hereby ratified and
      confirmed.

    

    c. Except
      as
      expressly provided herein, the execution, delivery and effectiveness of this
      Amendment shall not operate as a waiver of any right, power or remedy of the
      Administrative Agent or the Lenders, nor constitute a waiver of any provision
      of
      the Credit Agreement, or any other documents, instruments or agreements executed
      and/or delivered under or in connection therewith.

     

    d.
       The
      other
      Loan Documents and all agreements, instruments and documents executed and
      delivered in connection with the Credit Agreement and any other Loan Documents
      shall each be deemed to be amended and supplemented hereby to the extent
      necessary, if any, to give effect to the provisions of this
      Amendment.

     

    ARTICLE
      IV.

    Miscellaneous.

    

    Section
      4.1. This
      Amendment shall be governed by and construed in accordance with the laws of
      the
      State of New York.

    

    Section
      4.2. Section
      headings in this Amendment are included herein for convenience of reference
      only
      and shall not constitute a part of this Amendment for any other
      purpose. 

     

    Section
      4.3. This
      Amendment may be executed in one or more counterparts, each of which shall
      constitute an original, and all of which, taken together, shall be deemed to
      constitute one and the same agreement.

    
      
        

      

    

    
    

    IN
      WITNESS WHEREOF,
      the
      Co-Borrowers, the Lenders and the Administrative Agent have caused this
      Amendment to be duly executed by their duly authorized officers as of the day
      and year first above written.

    
       

    

    
      	 	 	 	
              P&F
                INDUSTRIES, INC. 

              FLORIDA
                PNEUMATIC MANUFACTURING

                
                CORPORATION

              EMBASSY
                INDUSTRIES, INC.

              GREEN
                MANUFACTURING, INC.

              COUNTRYWIDE
                HARDWARE, INC.

              NATIONWIDE
                INDUSTRIES, INC.

              WOODMARK
                INTERNATIONAL, L.P.

              By:
                 Countrywide
                Hardware, Inc., its General 

                      
                Partner

              PACIFIC
                STAIR PRODUCTS, INC.

              WILP
                HOLDINGS, INC.

               

            
	 	 	 	By:   /s/ Joseph
              A. Molino, Jr.
	
            	 	 	
              
Joseph
              A. Molino, Jr., the President of Green Manufacturing, Inc. and the
              Vice President of each of the other corporations named above 
	 	 	 	 
	 	 	 	
              CITIBANK, N.A., as
                a Lender and as

              Administrative Agent

               

            
	 	 	
            	By:  
              /s/ Stephen
              Kelly
	 	 	
               

                   

            	
              
                
Name: 
Stephen
                Kelly

              Title:   
                Vice President

            
	 	 	 	 
	 	 	 	
              HSBC
                BANK USA, NATIONAL 

              ASSOCIATION,
                as
                a Lender

               

            
	 	 	
            	
              By:  
                /s/
                Raymond Fincken, VP

            
	 	 	
               

                   

            	
              
                
Name: 
                Raymond Fincken

              Title:   
                Vice President

Source: [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00109-of-00352.parquet"}, [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00109-of-00352.parquet"}]]