Maximum Amount Guarantee Contract between Mr. Or Siu Shun and Quanzhou Branch of Bank of Communication (No.: 3550052009B100000707)

Exhibit
10.40

Maximum
Amount Guarantee Contract between Mr. Or Xxx Xxxx and Quanzhou Branch of Bank of
Communication (No.: 3550052009B100000707)

Note:
This contract is accessory to the General Credit Contract between Guanke and
Quanzhou Branch of Bank of Communication (No.:
3550052009C000001300).

              Date:

              April
      8, 2009

              Guarantor:

              Mr.
      Or Xxx Xxxx

              Creditor:

              Quanzhou
      Branch of Bank of Communication, located at 000 Xxxxxx Xxxxxx,
      Quanzhou

              Maximum
      amount secured by the guarantor:

              RMB24
      million

              Categories:

              Joint
      and several

              Term:

              Each
      guarantee period is from the expiry date of each debt performance period
      or the date of advanced payment by the creditor to the two years after the
      expiry date of the last debt or the date of advanced payment by the
      creditor.

              Governing
      law

              Laws
      of the People’s Republic of
China

Document Metadata

Maximum Amount Guarantee Contract between Mr. Or Siu Shun and Quanzhou Branch of Bank of Communication (No.: 3550052009B100000707)

Document Metadata

Date:		April 8, 2009

Guarantor:		Mr. Or Xxx Xxxx

Creditor:		Quanzhou Branch of Bank of Communication, located at 000 Xxxxxx Xxxxxx, Quanzhou

Maximum amount secured by the guarantor:		RMB24 million

Categories:		Joint and several

Term:		Each guarantee period is from the expiry date of each debt performance period or the date of advanced payment by the creditor to the two years after the expiry date of the last debt or the date of advanced payment by the creditor.

Governing law		Laws of the People’s Republic of China