December 1, 2008 Seven Arts Pictures Inc. f/s/o Peter M. Hoffman

EXHIBIT 3: Employment Agreement for Xxxxx Xxxxxxx

December 1, 0000

Xxxxx Xxxx Pictures Inc.

f/s/o Xxxxx X. Xxxxxxx

0000 Xxxxxx Xxxxxxxxx, Xxxxx 000

Xxx Xxxxxxx, Xxxxxxxxxx 00000

Re:  Employment Agreement Amendment

Gentlemen:

Please make reference to that certain Employment Agreement between you and us dated September 2, 2004 (the "Employment Agreement").  By the execution of this letter by you and us, the Term of the Employment Agreement shall be extended until December 31, 2013.  Except as amended hereby, the Employment Agreement shall remain in full force and effect.  Please confirm your agreement to the foregoing by signing below where indicated.

Very truly yours,

SEVEN ARTS PICTURES PLC

                                                                                                            /s/ Xxxxxx New

By: ____________________________

AGREED AND ACCEPTED

SEVEN ARTS PICTURES INC.

/s/ Xxxxx Xxxxxxx

________________________

Xxxxx X. Xxxxxxx