Exhibit R (BC403442)

20 December, 2007

Dan Seidenstein
OVED & OVED LLP
101 Avenue of the Americas
15th Floor
New York, NY 10013


Re: SOLA et al

Dear Mr. Seidenstein:

Pursuant to our conversation regarding an adjusted commission statement for Catherine Michiels and Sola, I would like to provide the following for clarification.

Catherine faxed the corrections to the 4 page commission statement to Sola; whereupon Susan Korey at Sola confirmed that the adjustments Catherine suggested were correct.

The changes affect commissions due from 01/01/2004 to 09/30/2007 and are as follows:Page 1 Client: Cornelia PO : RT-CMI-0001 commissionamount $ 143.70 order was cancelled by client withPatricia Bessa from Sola. TO BE DEDUCTED FROMCOMMISSIONS DUEPage 2 Client: Petticoat Lane: order cancelled. P.Bessanotified. $ 144.45TO BE DEDUCTED FROM COMMISSIONS DUEClient: Saks RTV fro $8,279.80, paperwork provided toS.Korey: commissions due $1,241.97 $ 144.45TO BE DEDUCTED FROM COMMISSIONS DUEThe changes affect commissions due from commissions due from 09/30/2007 are as follows:Client : Cornelia PO : RT-CMI-0002 commission amount $ 75.90 order was cancelled by client with Patricia Bessa from Sola. TO BE DEDUCTED FROM COMMISSIONS DUEClient: SAKS $25,800 This is a double entry:$3,870.00 TO BE DEDUCTED FROM COMMISSIONS DUETOTAL TO DEDUCT : $5,476.02As a consequence of Susan Korey’s affirmation of the foregoing, the total commissions owed to Sola as of 12/19/07 is $30,011.01. Accordingly, I have enclosed an executed Settlement Agreement along with a cashier's check in the amount of $1,600.00 payable to Sola pursuant to the agreement. I have also enclosed a copy of the commission statement.

Best regards,

Stephen Mitchell