MEMORANDUM OF UNDERSTANDING (“MOU”)

Recognize the mutual desire of Kingdomizer Developments, LLC (“KD”) and SAMJONG KPMG (KPMG) to strengthen the two-way investment relationship envisioned in USA and Korea.

Have come to the following understanding:

1. Purpose

The Participants intend to:

a. Identify areas of cooperation on two-way investment promotion;

b. Work in close partnership toward broadening and deepening investment ties:

2. Investment promotion activities

The Participants will engage in investment promotion activities, including:

a. Individual company assistance; and

b. Investment promotion missions.

3. Information exchange and potential Investor referrals

The participants will:

a. Consult on investment proposals to increase the potential for identification and introduction of bilateral investment partners;

b. Consider processes for new investment identification and enhanced cross-referral information exchange;

c. Exchange information on investment promotion activities with the view to identifying areas of potential collaboration;

d. Advise each other on publications that introduce investment environment. Regulations and key sectors.

4. Bilateral investment promotion in key industry sectors

The two parties have their own unique “key” sectors on which investment promotion efforts are focused. The target sectors for investment are energy, construction, biotechnology, financing, real estate investment, education, and social welfare. Both Participants will discuss measures for enhanced bilateral investment promotion, where possible, in these sectors.

5. Treatment of “in confidence” material

Neither Participant will disclose or distribute any information that is supplied and marked, or stated to be “in-Confidence” by the originating Participant, except as, and to the extent authorized, by the originating Participant.

6. On-going cooperation enhancement

The Participants will meet to review progress and discuss further enhancements to achieve increased two-way investment between USA and Korea.

7. Final provisions

a. This Memorandum of Understanding will come into effect upon signature and will remain in effect for a period of one year.

b. This Memorandum of Understanding may be renewed with the written consent of the Participants;

c. This Memorandum of Understanding may be amended upon the mutual written consent of the participants;

d. Either Participants may terminate this This Memorandum of Understanding upon one month’s written notice.

Signed in duplicate at this 16th day September, 2010 in the English, each version being equally valid.