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