Document:

EXHIBIT 10.1

August 29, 2005

Viceroy Acquisition Corporation
8235 Forsyth Boulevard, Suite 400
Clayton, Missouri  63105

The Shemano Group, Inc.
As representative of the several Underwriters
601 California Street, Suite 1150
San Francisco, California  94108

Re:   Initial Public Offering

Ladies and Gentlemen:

      The undersigned  stockholder,  officer and director of Viceroy Acquisition
Corporation  ("Company"),  in  consideration  of The Shemano  Group,  Inc.  (the
"Shemano  Group")  agreeing to underwrite an initial public offering  ("IPO") of
the  Company's  units  ("Units"),  each  comprised of one share of the Company's
common  stock,  par value  $.0001 per share  ("Common  Stock"),  and one warrant
exercisable  for one share of Common Stock  ("Warrant") and embarking on the IPO
process,  hereby agrees as follows  (certain  capitalized  terms used herein are
defined in Schedule 1 hereto):

      1.    If the Company  solicits  approval of its stockholders of a Business
Combination,  the  undersigned  shall (i) vote all Insider  Shares owned by such
person in  accordance  with the majority of the votes cast by the holders of the
IPO Shares and (ii) vote any shares of Common Stock  acquired  following the IPO
in favor of the Business Combination.

      2.    If a Transaction  Failure  occurs,  the  undersigned  shall take all
reasonable  actions within such person's power to cause (i) the Trust Fund to be
liquidated  and  distributed  to the  holders  of the  IPO  shares  as  soon  as
reasonably  practicable and in any event no later than the Termination Date, and
(ii) the Company to dissolve and liquidate as soon as practicable  (the earliest
date on which the  conditions in clauses (i) and (ii) are both  satisfied  being
the "Liquidation Date"). The undersigned hereby waives any and all right, title,
interest  or  claim of any kind in or to any  liquidating  distributions  by the
Company, including,  without limitation, any distribution of the Trust Fund as a
result  of such  liquidation  with  respect  to  such  person's  Insider  Shares
("Claim") and hereby  further waives any Claim the  undersigned  may have in the
future as a result of, or arising out of, any contracts or  agreements  with the
Company  and agrees to not seek  recourse  against the Trust Fund for any reason
whatsoever.  The undersigned hereby agrees that the Company shall be entitled to
a  reimbursement  from the  undersigned  for any  distribution of the Trust Fund
received by the undersigned in respect of such person's Insider Shares.

      3.    In order to minimize potential conflicts of interest which may arise
from multiple affiliations, the undersigned agrees to present to the Company for
its consideration,  prior to the undersigned's  exploitation of that opportunity
in any way or the  presentation  to any other  person or  entity,  any  suitable
opportunity  to  acquire  all or  substantially  all of the  outstanding  equity
securities of, or otherwise  acquire  (through  merger,  capital stock exchange,
asset  acquisition or other business  combination) an operating  business in the
business services sector until the earlier of the consummation by the Company of
a Business Combination, the distribution of the Trust Fund or until such time as
the  undersigned  ceases to be an officer or director of the Company;  provided,
however,  that the  presentation of such  opportunities  to the Company shall in
each  case  be  subject  to  any  pre-existing   fiduciary  and/or   contractual
obligations the undersigned might have.

      4.    The  undersigned  acknowledges  and agrees that the Company will not
consummate any Business Combination which involves a company which is affiliated
with  any of the  Insiders  unless  the  Company  obtains  an  opinion  from  an
independent investment banking firm that is a member of the National Association
of  Securities  Dealers,  Inc.  that  the  business  combination  is fair to the
Company's stockholders from a financial perspective.

                                       1
<PAGE>

      5.    Neither the  undersigned,  any member of the Immediate Family of the
undersigned, nor any affiliate of the undersigned ("Affiliate") will be entitled
to receive and will not accept any  compensation  for  services  rendered to the
Company  prior to, or in  connection  with,  the  consummation  of the  Business
Combination;  provided that, commencing on the Effective Date, Apex Oil Company,
Inc. ("Related Party"),  shall be allowed to charge the Company up to $3,750 per
month,   representing  an  allocable  share  of  Related  Party's  overhead,  to
compensate it for the Company's use of Related  Party's  offices,  utilities and
personnel.  The  Related  Party and the  undersigned  shall also be  entitled to
reimbursement  from the  Company  for their  reasonable  out-of-pocket  expenses
incurred in connection with seeking and consummating a Business Combination.

      6.    The undersigned  agrees that neither the undersigned,  any member of
the Immediate  Family of the  undersigned,  or any Affiliate of the  undersigned
will be entitled  to receive or accept,  and the  undersigned,  on behalf of the
undersigned  and the  aforementioned  parties,  hereby  waives  any rights to, a
finder's fee or any other compensation in the event the undersigned,  any member
of the Immediate  Family of the  undersigned or any Affiliate of the undersigned
originates a Business Combination.

      7.    The  undersigned  will escrow his Insider  Shares for the three year
period commencing on the Effective Date,  subject to the terms of a Stock Escrow
Agreement  which the Company will enter into with the  undersigned and an escrow
agent acceptable to the Company.

      8.    The undersigned  agrees to be the Chairman and a member of the Board
of Directors of the Company until the earlier of the consummation by the Company
of a Business  Combination or the liquidation of the Company.  The undersigned's
biographical  information  furnished  to the Company  and the Shemano  Group and
attached hereto as EXHIBIT A is true and accurate in all respects, does not omit
any  material  information  with  respect to the  undersigned's  background  and
contains all of the information required to be disclosed pursuant to Section 401
of  Regulation  S-K,   promulgated   under  the  Securities  Act  of  1933.  The
undersigned's  Questionnaire  furnished to the Company and the Shemano  Group is
true and  accurate in all  respects.  The  undersigned  further  represents  and
warrants to the Company and Shemano Group that:

            (a)   The undersigned is not subject to or a respondent in any legal
action for, any  injunction,  cease-and-desist  order or order or stipulation to
desist  or  refrain  from  any  act or  practice  relating  to the  offering  of
securities in any jurisdiction;

            (b)   The  undersigned has never been convicted of or pleaded guilty
to any  crime  (i)  involving  any  fraud  or  (ii)  relating  to any  financial
transaction or handling of funds of another person,  or (iii)  pertaining to any
dealings in any  securities  and such person is not currently a defendant in any
such criminal  proceeding;  and (c) The  undersigned has never been suspended or
expelled  from   membership  in  any  securities  or  commodities   exchange  or
association or had a securities or commodities  license or registration  denied,
suspended or revoked.

            9.    The  undersigned has full right and power,  without  violating
any  agreement  by which the  undersigned  is bound,  to enter into this  letter
agreement and to serve as Chairman and a member of the Board of Directors of the
Company.

      10.   The undersigned  acknowledges and understands that the Shemano Group
and the Company will rely upon the  agreements,  representations  and warranties
set forth herein in proceeding with the IPO.

      11.   This letter  agreement  shall be binding on the undersigned and such
person's respective  successors,  heirs,  personal  representatives and assigns.
This  letter  agreement  shall  terminate  on the  earlier  of (i) the  Business
Combination Date or (ii) the Termination Date; provided,  however, that any such
termination shall not relieve the undersigned from any liability  resulting from
or arising out of any breach of any  agreement or covenant  hereunder  occurring
prior to the termination of this letter agreement.

                                       2
<PAGE>

      12.   The undersigned authorizes any employer,  financial institution,  or
consumer credit  reporting  agency to release to the Shemano Group and its legal
representatives  or agents (including any investigative  search firm retained by
the  Shemano  Group)  any  information  they may have  about  the  undersigned's
background  and  finances  ("Information").  Neither the  Shemano  Group nor its
agents shall be violating  the  undersigned's  right of privacy in any manner in
requesting and obtaining the  Information  and the  undersigned  hereby releases
them from liability for any damage whatsoever in that connection.

      13.   This  letter  agreement  shall be governed  by and  interpreted  and
construed in  accordance  with the laws of the State of New York  applicable  to
contracts  formed  and to be  performed  entirely  within the State of New York,
without  regard to the  conflicts of law  provisions  thereof to the extent such
principles  and rules  would  require or permit the  application  of the laws of
another jurisdiction.  The undersigned hereby agrees that any action, proceeding
or claim against the  undersigned  arising out of or relating in any way to this
Agreement  shall be brought and  enforced in the courts of the State of New York
or the United States  District Court for the Southern  District of New York, and
irrevocably submits to such jurisdiction, which jurisdiction shall be exclusive.
The undersigned  hereby waives any objection to such exclusive  jurisdiction and
that such courts represent an inconvenience forum.

      14.   No term  or  provision  of this  letter  agreement  may be  amended,
changed,  waived,  altered or modified except by written instrument executed and
delivered by the party against whom such amendment,  change, waiver,  alteration
or modification is to be enforced.

              [The remainder of this page intentionally left blank]

                                       3
<PAGE>

                                               Name: Paul Anthony Novelly

                                               /s/ Paul Anthony Novelly
                                               ---------------------------------
                                                          Signature

Accepted and agreed:

THE SHEMANO GROUP, INC.

By:______________________________
   Name:
   Title:

Accepted and agreement:

VICEROY ACQUISITION CORPORATION

By: /s/ Lee E. Mikles
   ------------------------------
   Name:  Lee E. Mikles
   Title: Chief Executive Officer

                                       4
<PAGE>

                                   SCHEDULE 1

                         SUPPLEMENTAL COMMON DEFINITIONS

      Unless the contact shall otherwise require,  the following terms shall the
following  respective meanings for all purposes,  and the following  definitions
are  equally  applicable  to both the  singular  and the  plural  forms  and the
feminine, masculine and neuter forms of the terms defined.

      "BUSINESS COMBINATION" shall mean the acquisition by the Company,  whether
by merger,  capital stock exchange,  asset acquisition or other similar business
combination,  of one or  more  operating  businesses  in the  business  services
sector, having,  collectively,  a fair market value equal to at least 80% of the
Company's net assets at the time of such merger,  capital stock exchange,  asset
acquisition or other similar business combination.

      "BUSINESS  COMBINATION  DATE"  shall  mean the date upon  which a Business
Combination is consummated.

      "EFFECTIVE DATE" shall mean the date upon which the Registration Statement
is declared effective under the Securities Act of 1933, as amended, by the SEC.

      "IMMEDIATE  FAMILY" shall mean, with respect to any person,  such person's
spouse, lineal descendents,  father, mother,  brothers or sisters (including any
such relatives by adoption or marriage).

      "INSIDERS"  shall mean all of the officers,  directors and stockholders of
the Company immediately prior to the Company's IPO.

      "INSIDER  SHARES"  shall  mean all shares of Common  Stock of the  Company
owned by an Insider immediately prior to the Company's IPO. For the avoidance of
doubt,  Insider Shares shall not include any IPO Shares purchased by Insiders in
connection with or subsequent to the Company's IPO.

      "IPO  SHARES"  shall mean all shares of Common Stock issued by the Company
in its IPO,  regardless  of whether  such  shares  were  issued to an Insider or
otherwise.

      "PROSPECTUS" shall mean the final prospectus filed pursuant to Rule 424(b)
under the Securities Act of 1933, as amended,  and included in the  Registration
Statement.

      "REGISTRATION  STATEMENT" shall mean the  registration  statement filed by
the Company on Form S-1 with the SEC, and any amendment or  supplement  thereto,
in connection with the Company's IPO.

      "SEC" shall mean the United Stated Securities and Exchange Commission.

      "TERMINATION  DATE" shall mean the date that is sixty (60)  calendar  days
immediately following the Transaction Failure Date.

      "TRANSACTION  FAILURE"  shall mean the earlier of (i) the failure to enter
into a letter of intent,  definitive  agreement or  agreement in principal  with
respect to a Business  Combination on any day during the  eighteen-month  period
immediately  following the Effective  Date, and (ii) the failure to consummate a
Business Combination on any day during the twenty-four-month  period immediately
following the Effective Date.

      "TRANSACTION  FAILURE  DATE"  shall mean if a  Transaction  Failure  first
occurs as a result of the failure  described in clause (i) of the  definition of
"Transaction Failure", the eighteen-month anniversary of the Effective Date, and
if a Transaction  Failure  first occurs as a result of the failure  described in
clause (ii) of the definition of "Transaction  Failure",  the second anniversary
of the Effective Date.

      "TRUST  FUND"  shall mean that  certain  trust  account  established  with
Continental Stock Transfer & Trust Company, as trustee, and in which the Company
deposited the "funds to be held in trust," as described in the Prospectus.

                                       5
<PAGE>

                                    EXHIBIT A

                                    BIOGRAPHY

      PAUL  ANTHONY  NOVELLY  has been  our  chairman  of the  board  since  our
inception. Mr. Novelly has been chairman and chief executive officer of Apex Oil
Company,  Inc., a privately-held company based in St. Louis engaged in wholesale
marketing,  storage and distribution of petroleum  products,  since 1995 and was
president  and  chief  executive  officer  from  1979  to  1994.  Apex  and  its
subsidiaries  are  involved in the trading,  refining,  storage,  marketing  and
transportation of petroleum  products,  including an oil refinery in Long Beach,
California, liquid terminal facilities in the Midwest and Eastern United States,
and towboat and barge operations on the inland waterway  system.  Mr. Novelly is
president and a director of AIC Limited,  a Bermuda-based  oil trading  company,
chairman of World Point Terminals Inc., a publicly-held  Canadian  company based
in  Calgary,  which  owns  and  operates  petroleum  storage  facilities  in the
Netherlands,  Bahamas  and United  States,  and chief  executive  officer of St.
Albans Global Management LLLP, based in St. Thomas,  U.S. Virgin Islands,  which
provides corporate management services. He has served on boards of directors for
numerous public companies,  including current  directorships at The Bear Stearns
Companies Inc., Intrawest  Corporation,  a publicly-held company that is a world
leader in destination  resorts and adventure travel, and Boss Holdings,  Inc., a
publicly-held  distributor of work gloves, boots and rainwear and other consumer
products.EXHIBIT 10.2

August 29, 2005

Viceroy Acquisition Corporation
8235 Forsyth Boulevard, Suite 400
Clayton, Missouri  63105

The Shemano Group, Inc.
As representative of the several Underwriters
601 California Street, Suite 1150
San Francisco, California  94108

Re:   Initial Public Offering

Ladies and Gentlemen:

      The undersigned  stockholder,  officer and director of Viceroy Acquisition
Corporation  ("Company"),  in  consideration  of The Shemano  Group,  Inc.  (the
"Shemano  Group")  agreeing to underwrite an initial public offering  ("IPO") of
the  Company's  units  ("Units"),  each  comprised of one share of the Company's
common  stock,  par value  $.0001 per share  ("Common  Stock"),  and one warrant
exercisable  for one share of Common Stock  ("Warrant") and embarking on the IPO
process,  hereby agrees as follows  (certain  capitalized  terms used herein are
defined in Schedule 1 hereto):

      1.    If the Company  solicits  approval of its stockholders of a Business
Combination,  the  undersigned  shall (i) vote all Insider  Shares owned by such
person in  accordance  with the majority of the votes cast by the holders of the
IPO Shares and (ii) vote any shares of Common Stock  acquired  following the IPO
in favor of the Business Combination.

      2.    If a Transaction  Failure  occurs,  the  undersigned  shall take all
reasonable  actions within such person's power to cause (i) the Trust Fund to be
liquidated  and  distributed  to the  holders  of the  IPO  shares  as  soon  as
reasonably  practicable and in any event no later than the Termination Date, and
(ii) the Company to dissolve and liquidate as soon as practicable  (the earliest
date on which the  conditions in clauses (i) and (ii) are both  satisfied  being
the "Liquidation Date"). The undersigned hereby waives any and all right, title,
interest  or  claim of any kind in or to any  liquidating  distributions  by the
Company, including,  without limitation, any distribution of the Trust Fund as a
result  of such  liquidation  with  respect  to  such  person's  Insider  Shares
("Claim") and hereby  further waives any Claim the  undersigned  may have in the
future as a result of, or arising out of, any contracts or  agreements  with the
Company  and agrees to not seek  recourse  against the Trust Fund for any reason
whatsoever.  The undersigned hereby agrees that the Company shall be entitled to
a  reimbursement  from the  undersigned  for any  distribution of the Trust Fund
received by the undersigned in respect of such person's Insider Shares.

      3.    In order to minimize potential conflicts of interest which may arise
from multiple affiliations, the undersigned agrees to present to the Company for
its consideration,  prior to the undersigned's  exploitation of that opportunity
in any way or the  presentation  to any other  person or  entity,  any  suitable
opportunity  to  acquire  all or  substantially  all of the  outstanding  equity
securities of, or otherwise  acquire  (through  merger,  capital stock exchange,
asset  acquisition or other business  combination) an operating  business in the
business services sector until the earlier of the consummation by the Company of
a Business Combination, the distribution of the Trust Fund or until such time as
the  undersigned  ceases to be an officer or director of the Company;  provided,
however,  that the  presentation of such  opportunities  to the Company shall in
each  case  be  subject  to  any  pre-existing   fiduciary  and/or   contractual
obligations the undersigned might have.

      4.    The  undersigned  acknowledges  and agrees that the Company will not
consummate any Business Combination which involves a company which is affiliated
with  any of the  Insiders  unless  the  Company  obtains  an  opinion  from  an
independent investment banking firm that is a member of the National Association
of  Securities  Dealers,  Inc.  that  the  business  combination  is fair to the
Company's stockholders from a financial perspective.

                                       1
<PAGE>

      5.    Neither the  undersigned,  any member of the Immediate Family of the
undersigned,  nor any Affiliate of the  undersigned  will be entitled to receive
and will not accept any compensation for services  rendered to the Company prior
to,  or in  connection  with,  the  consummation  of the  Business  Combination;
provided that commencing on the Effective Date,  Mikles/Miller  Mgmt.,  Inc., an
affiliate  of Lee E. Mikles  ("Related  Party"),  shall be allowed to charge the
Company up to $3,750  per  month,  representing  an  allocable  share of Related
Party's  overhead,  to compensate  it for the  Company's use of Related  Party's
offices,   utilities  and  personnel.  The  undersigned  shall  be  entitled  to
reimbursement  from the  Company  for their  reasonable  out-of-pocket  expenses
incurred in connection with seeking and consummating a Business Combination.

      6.    The undersigned  agrees that neither the undersigned,  any member of
the Immediate  Family of the  undersigned,  or any Affiliate of the  undersigned
will be entitled  to receive or accept,  and the  undersigned,  on behalf of the
undersigned  and the  aforementioned  parties,  hereby  waives  any rights to, a
finder's fee or any other compensation in the event the undersigned,  any member
of the Immediate  Family of the  undersigned or any Affiliate of the undersigned
originates a Business Combination.

      7.    The  undersigned  will escrow his Insider  Shares for the three year
period commencing on the Effective Date,  subject to the terms of a Stock Escrow
Agreement  which the Company will enter into with the  undersigned and an escrow
agent acceptable to the Company.

      8.    The  undersigned  agrees to be the  Chief  Executive  Officer  and a
member  of the Board of  Directors  of the  Company  until  the  earlier  of the
consummation by the Company of a Business  Combination or the liquidation of the
Company. The undersigned's biographical information furnished to the Company and
the Shemano  Group and attached  hereto as EXHIBIT A is true and accurate in all
respects,   does  not  omit  any  material   information  with  respect  to  the
undersigned's  background  and  contains all of the  information  required to be
disclosed  pursuant  to Section 401 of  Regulation  S-K,  promulgated  under the
Securities Act of 1933. The undersigned's Questionnaire furnished to the Company
and the Shemano  Group is true and  accurate in all  respects.  The  undersigned
further represents and warrants to the Company and Shemano Group that:

            (a)   The undersigned is not subject to or a respondent in any legal
action for, any  injunction,  cease-and-desist  order or order or stipulation to
desist  or  refrain  from  any  act or  practice  relating  to the  offering  of
securities in any jurisdiction;

            (b)   The  undersigned has never been convicted of or pleaded guilty
to any  crime  (i)  involving  any  fraud  or  (ii)  relating  to any  financial
transaction or handling of funds of another person,  or (iii)  pertaining to any
dealings in any  securities  and such person is not currently a defendant in any
such criminal  proceeding;  and

            (c)   The  undersigned  has never been  suspended  or expelled  from
membership in any  securities or  commodities  exchange or  association or had a
securities or commodities license or registration denied, suspended or revoked.

      9.    The  undersigned  has full right and power,  without  violating  any
agreement by which the undersigned is bound, to enter into this letter agreement
and to serve as Chief  Executive  Officer and a member of the Board of Directors
of the Company.

      10.   The undersigned  acknowledges and understands that the Shemano Group
and the Company will rely upon the  agreements,  representations  and warranties
set forth herein in proceeding with the IPO.

      11.   This letter  agreement  shall be binding on the undersigned and such
person's respective  successors,  heirs,  personal  representatives and assigns.
This  letter  agreement  shall  terminate  on the  earlier  of (i) the  Business
Combination Date or (ii) the Termination Date; provided,  however, that any such
termination shall not relieve the undersigned from any liability  resulting from
or arising out of any breach of any  agreement or covenant  hereunder  occurring
prior to the termination of this letter agreement.

                                       2
<PAGE>

      12.   The undersigned authorizes any employer,  financial institution,  or
consumer credit  reporting  agency to release to the Shemano Group and its legal
representatives  or agents (including any investigative  search firm retained by
the  Shemano  Group)  any  information  they may have  about  the  undersigned's
background  and  finances  ("Information").  Neither the  Shemano  Group nor its
agents shall be violating  the  undersigned's  right of privacy in any manner in
requesting and obtaining the  Information  and the  undersigned  hereby releases
them from liability for any damage whatsoever in that connection.

      13.   This  letter  agreement  shall be governed  by and  interpreted  and
construed in  accordance  with the laws of the State of New York  applicable  to
contracts  formed  and to be  performed  entirely  within the State of New York,
without  regard to the  conflicts of law  provisions  thereof to the extent such
principles  and rules  would  require or permit the  application  of the laws of
another jurisdiction.  The undersigned hereby agrees that any action, proceeding
or claim against the  undersigned  arising out of or relating in any way to this
Agreement  shall be brought and  enforced in the courts of the State of New York
or the United States  District Court for the Southern  District of New York, and
irrevocably submits to such jurisdiction, which jurisdiction shall be exclusive.
The undersigned  hereby waives any objection to such exclusive  jurisdiction and
that such courts represent an inconvenience forum.

      14.   No term  or  provision  of this  letter  agreement  may be  amended,
changed,  waived,  altered or modified except by written instrument executed and
delivered by the party against whom such amendment,  change, waiver,  alteration
or modification is to be enforced.

              [The remainder of this page intentionally left blank]

                                       3
<PAGE>

                                               Name: Lee E. Mikles

                                               /s/ Lee E. Mikles
                                               ---------------------------------
                                                        Signature

Accepted and agreed:

THE SHEMANO GROUP, INC.

By:______________________________
   Name:
   Title:

Accepted and agreement:

VICEROY ACQUISITION CORPORATION

By: /s/ Lee E. Mikles
  -------------------------------
  Name:  Lee E. Mikles
  Title: Chief Executive Officer

                                       4
<PAGE>

                                   SCHEDULE 1

                         SUPPLEMENTAL COMMON DEFINITIONS

      Unless the contact shall otherwise require,  the following terms shall the
following  respective meanings for all purposes,  and the following  definitions
are  equally  applicable  to both the  singular  and the  plural  forms  and the
feminine, masculine and neuter forms of the terms defined.

      "BUSINESS COMBINATION" shall mean the acquisition by the Company,  whether
by merger,  capital stock exchange,  asset acquisition or other similar business
combination,  of one or  more  operating  businesses  in the  business  services
sector, having,  collectively,  a fair market value equal to at least 80% of the
Company's net assets at the time of such merger,  capital stock exchange,  asset
acquisition or other similar business combination.

      "BUSINESS  COMBINATION  DATE"  shall  mean the date upon  which a Business
Combination is consummated.

      "EFFECTIVE DATE" shall mean the date upon which the Registration Statement
is declared effective under the Securities Act of 1933, as amended, by the SEC.

      "IMMEDIATE  FAMILY" shall mean, with respect to any person,  such person's
spouse, lineal descendents,  father, mother,  brothers or sisters (including any
such relatives by adoption or marriage).

      "INSIDERS"  shall mean all of the officers,  directors and stockholders of
the Company immediately prior to the Company's IPO.

      "INSIDER  SHARES"  shall  mean all shares of Common  Stock of the  Company
owned by an Insider immediately prior to the Company's IPO. For the avoidance of
doubt,  Insider Shares shall not include any IPO Shares purchased by Insiders in
connection with or subsequent to the Company's IPO.

      "IPO  SHARES"  shall mean all shares of Common Stock issued by the Company
in its IPO,  regardless  of whether  such  shares  were  issued to an Insider or
otherwise.

      "PROSPECTUS" shall mean the final prospectus filed pursuant to Rule 424(b)
under the Securities Act of 1933, as amended,  and included in the  Registration
Statement.

      "REGISTRATION  STATEMENT" shall mean the  registration  statement filed by
the Company on Form S-1 with the SEC, and any amendment or  supplement  thereto,
in connection with the Company's IPO.

      "SEC" shall mean the United Stated Securities and Exchange Commission.

      "TERMINATION  DATE" shall mean the date that is sixty (60)  calendar  days
immediately following the Transaction Failure Date.

      "TRANSACTION  FAILURE"  shall mean the earlier of (i) the failure to enter
into a letter of intent,  definitive  agreement or  agreement in principal  with
respect to a Business  Combination on any day during the  eighteen-month  period
immediately  following the Effective  Date, and (ii) the failure to consummate a
Business Combination on any day during the twenty-four-month  period immediately
following the Effective Date.

      "TRANSACTION  FAILURE  DATE"  shall mean if a  Transaction  Failure  first
occurs as a result of the failure  described in clause (i) of the  definition of
"Transaction Failure", the eighteen-month anniversary of the Effective Date, and
if a Transaction  Failure  first occurs as a result of the failure  described in
clause (ii) of the definition of "Transaction  Failure",  the second anniversary
of the Effective Date.

      "TRUST  FUND"  shall mean that  certain  trust  account  established  with
Continental Stock Transfer & Trust Company, as trustee, and in which the Company
deposited the "funds to be held in trust," as described in the Prospectus.

                                       5
<PAGE>

                                    EXHIBIT A

                                    BIOGRAPHY

      LEE E.  MIKLES has been our chief  executive  officer  and a member of our
board  of  directors   since   inception.   Mr.  Mikles  has  been  chairman  of
Mikles/Miller  Mgmt.,  Inc.,  a  registered  investment  adviser and home to the
Kodiak family of funds,  since 1992. He has also been chairman of  Mikles/Miller
Securities, LLC, a registered broker-dealer,  since 1999. He currently serves on
the board of directors of Boss Holdings, Inc.

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