October 21, 1996 Mr. John J. Shalam 126 Wheatley Road Old Westbury, NY 11568 Re: Lease dated October 26, 1986 Premises: 150 Marcus Boulevard, Hauppauge, New York Dear Mr. Shalam: This will confirm our agreement to renew the above referenced lease for...

October 21, 1996



Xx. Xxxx X. Xxxxxx
000 Xxxxxxxx Xxxx
Xxx Xxxxxxxx, XX  00000

          Re:  Lease dated October 26, 1986
               Premises: 000 Xxxxxx Xxxxxxxxx,
                         Xxxxxxxxx, Xxx Xxxx   

Dear Xx. Xxxxxx:

     This will confirm our agreement to renew the above
referenced lease for an additional one (1) year for the term
November 1, 1996 through October 31, 1997 at a base rental of
$33,000 per month.  All other terms and conditions of the lease
will remain in full force and effect.


                              AUDIOVOX CORPORATION, Tenant



                              BY:s/Xxxxxxx X. Xxxxxx        
                                   Xxxxxxx X. Xxxxxx
                                   Senior Vice President




Agreed and accepted:



s/Xxxx X. Xxxxxx            
Xxxx X. Xxxxxx, Landlord