Exhibit O (BC403442)

Valise Secrète Deal Memo

This deal memo is between David Edelstein (Investor) and Catherine Michiels Fine Custom Jewelry Incorporated (CMFCJI).

1) Investor agrees to give the sum of one hundred thousand dollars ($100,000) to CMFCJI;
2) The funds referenced in 1) above will be used by CMFCJI to produce a project known as the Valise Secrète;
3) The Valise Secrète project will consist of custom cases containing jewelry from the CMFCJI collection produced in a limited edition of twenty-five units;
4) Investor shall receive the sum of four thousand, two hundred fifty hundred dollars ($4,250) for each Valise Secrète case sold via a retail agent acting for CMFCJI;
5) Investor shall receive the sum of seven thousand, nine hundred dollars ($7,900) for each Valise Secrète case sold directly by CMFCJI to a retail customer;
6) Investor shall receive one of the Valise Secrète cases.

This Deal Memo is signed and agreed to on the twenty-eighth day of August, 2007 according to the laws of the California state.



David Edelstein Catherine Michiels
(for Catherine Michiels
Fine Custom Jewelry Incorporated)