CYMI FINANCING, LLC 6450 Sand Lake Road Suite 200 Dayton, Ohio 45414 UNDERTAKING LETTER

Exhibit b(2)

CYMI FINANCING, LLC
0000 Xxxx Xxxx Xxxx
Xxxxx 000
Xxxxxx, Xxxx 00000

UNDERTAKING LETTER

December 15, 2005

Xxxx Communications and Software Ltd.
00 Xxxxxxxx Xxxxxx
Xxxx Xxxxxxx, Building 22
P.O.B. 0000, Xxxxxx Xxxxxxxx,
Xxx Xxxxx, 00000 Xxxxxx
Attn: Xxxxx Xxxxx, Chief Financial officer

Re: $12,500,000 Convertible Loan.

In a commitment letter to Xxxx Communications and Software Ltd. (the “Company”), dated as of the date hereof, we agreed, subject to the terms and conditions contained therein, to provide the Company with a convertible loan (the “Loan”) for the purpose of funding a plan of arrangement under Israeli law in order to effect a proposed going private transaction (the “Plan”). We hereby undertake that, in the event of our providing the Company with the Loan, we shall not make a demand for payment of the Loan in cash until the date payment is made or provided for in full of the Company’s indebtedness as of the date hereof (the “Company Debt”) (such period, the “Forbearance Period”). The Company Debt consists of the indebtedness of the Company as of September 30, 2005 set forth on Schedule 1 attached hereto and any additional indebtedness incurred by the Company between September 30, 2005 and the date hereof (the “Additional Debt”). By signing in the space provided below, the Company hereby represents and warrants that none of the Additional Debt is, individually or in the aggregate, material.

For the avoidance of doubt, nothing contained herein shall be deemed to (i) limit our right, (A) at any time and from time to time (including during the Forbearance Period), to convert all or any part of the outstanding principal amount of the Loan and any accrued interest thereon into ordinary shares of the Company or (B) after the expiration of the Forbearance Period, to make a demand for payment of the Loan in cash, in each case in accordance with the terms of the Convertible Demand Note to be executed by the Company in connection with the Loan or (ii) limit the rights of any of our affiliates, including Cetus Corp. (“Cetus”), to exercise any rights such affiliate or affiliates may have with respect to indebtedness of the Company (now existing or hereafter arising) under agreements existing as of the date hereof (“Existing Indebtedness”), including under that certain Loan Agreement, dated March 8, 2005, between the Company and Cetus. In the event that the Tel-Aviv District Court approves the Plan subject to certain conditions, any of which would limit the rights described in clause (ii) above, our agreement hereunder not to make a demand for payment of the Loan in cash during the Forbearance Period shall be null and void and shall be of no force or effect.

Sincerely,

CYMI FINANCING, LLC

By: CYMI Private Equity II, LLC, its managing
member

By: CYMI, Ltd., its managing member

By: /s/ Xxxxxx Xxxxxxx
——————————————
Name: Xxxxxx Xxxxxxx
Title: President

ACKNOWLEDGED AND AGREED TO:

XXXX COMMUNICATIONS AND SOFTWARE LTD.

By: /s/ Xxxxx Xxxxx
——————————————
Name: Xxxxx Xxxxx
Title: Chief Financial Officer

Schedule 1

Xxxx Communications and Software Ltd.
Total Consolidated Accrued Expenses as of 30/9/2005

	Amount
Entity	NIS		EURO		$



Xxxx Ltd		1,002,897				218,116
Xxxx Inc						282,980
Xxxx EMEA				6,409		7,721
Xxxx SRL				12,555		15,126
ALS						194,464

						718,407

90% of these Acrrued expenses are due

Xxxx LTD - Total Accrued expenses as of 30/9/05

Accrued Expenses - account # 83001

		4.598
Explanation	Entity	30.9.2005
		$	NIS


For 9/05	Xxxxx's accrued interest	8,241	37,892
Accrual for payment on 20 cars at 2,400 NIS each which their due date has not arrived yet	New Xxxxxx	10,000	45,980
Bill for the last month of using the internet	Xxxxx Intl.	5,000	22,990
Bill for the last month of phone calls	Xxxxx	2,500	11,495
Electricity bill for 9/05	Africa Israel	2,500	11,495
Accrual for invoices from various meals suppliers	Meals suppliers	4,000	18,392

Accrual for semi annual bonus fee in the total amount of $37,500	VP R&D	18,750	86,213

Invoices from the C.E.O. for 15/8-30/9 expenses, based on $10,000 a month	C.E.O. - Travel expenses	15,000	68,970
Invoices from the C.E.O. for 15/8-30/9 expenses, based on $3,000 a month	C.E.O. - Communication expenses	5,000	22,990
Invoices from the C.E.O. for 15/8-30/9 expenses, based on $2,000 a month	C.E.O. - General expenses	3,000	13,794

Accrual for unpaid royalties on 1999 sales	Payment to the OCS	30,000	137,940
Accrual for unpaid royalties on Q1-Q2/2005 sales	Payment to the OCS	20,125	92,535
Accrual for unpaid royalties on Q3/2005 sales	Payment to the OCS	7,000	32,186

Accrual for 8-9/05 retainer fees and for the privatization process	Xxxxx Xxxxx law firm	20,000	91,960

Accrual for tax fees in connection the Arelnet spin-off	PWC Israel	10,000	45,980
Accrual for retainer fees for Q3-05 review and 2004 tax report	PWC Israel	10,000	45,980
Accrual for 2004 audit review in the US	PWC Israel	5,000	22,990


	Pivot	42,000	193,116


		$218,116	NIS 1,002,897

Xxxx Inc - Total Accrued expenses as of 30/9/05

Xxxx Communications and Software, Inc.
Schedule of Accrued Expenses
as of September 30, 2005

Date	Memo




12/31/2003	Officer's Commission Due	59,730.81		59,730.81

09/30/2003	X Xxxx'x extra taxes due	60,000.00		119,730.81

03/31/2004	Reclass GM 1/2004 Payroll paid	(20,675.00	)	99,055.81

09/30/2004	VarSource (180 CCUs for AB)	4,500.00		103,555.81

09/30/2005	VarSource (70 CCUs for AB)	31,850.00		135,405.81

09/30/2005	Growth Management Bonus for Q2 & Q3 2005	143,367.04		278,772.85

09/30/2005	Audio Codes (PSTN Card)	4,207.00		282,979.85


Accrued Expenses @ 09/30/05		282,979.85		282,979.85

Xxxx EMEA - Total Accrued expenses as of 30/9/05

ACCOUNT 4081 Factures non parvenues

		Euro
Provision 2005	Period	with VAT 19,6% account 4081




Fees shareolder	January until September	€	3,588.0
Fees juridique	1,2 and 3 quarter 2005	€	538.2
Fees social xxxxx	September 05	€	28.7
fees NCI (phone, paper, fax, post)	September 05	€	403.1
Fees GW phone	April 2005	€	72.7
Fees GW rent	May 2005	€	462.5

Provision 2004
Fees shareolder	year 2004	€	598.0
fees juridique 2004	year 2004	€	717.6


TOTAL ACCOUNT 4081		€	6,408.8

Xxxx SRL - Total Accrued expenses as of 30/9/05

Account #	Account Name	Euro amount




23 42 10 /000001	CIMMARUSTO	€	333.2
23 42 10 /000002	XXXXX XXXXXXXXXX	€	0.0
23 42 10 /000003	XXXXX XXXXXXX	€	520.0
23 42 10 /000004	INVESTNET ITALIA SPA	€	0.0
23 42 10 /000006	FASTWEB SPA	€	270.8
23 42 10 /000007	XXX ITALIA SPA	€	500.8
23 42 10 /000008	TMF GARLATI & GENTILI SPA	€	2,100.0
23 42 10 /000010	PAVIA E ANSALDO STUDIO LEGALE	€	6,330.1
23 42 10 /000013	NOTAIO BELLEZZA	€	2,500.0

		€	12,554.9

ALS - Total Accrued expenses as of 30/9/05

Account # 220.50
International COGS Accrual

Vendor




MCI orange (1/3 of invoice in payables)	297

MCI 3953714 (2/3 of invoice in payables)	548
MCI big - estimate	21,000
Qwest	-
Global Crossings (in payables need 1/3 here)	1,613	Need 8 days in accrual
Tax Partners	10,000
Estimated misc. taxes**	1,500
Disputed Balances	127,871

Est. USF - current quarter*	12,000

Est. USF - Subsequent quarter*	12,000

AR allowance	7,635

Total INTL Accrual needed	194,464

Xxxx communications and software Ltd.

Consoldated Future Lease Commitments as of 30/9/2005

	LTD- car lease **		LTD - rent		INC - rent		EMEA- rent		ALS- rent		Total




2005	$	55,254	$	18,548	$	23,714	$	5,585	$	6,363	$	109,464
2006	$	181,483	$	82,300	$	96,046	$	4,162			$	363,991
2007	$	41,803	$	87,977	$	103,774					$	233,555
2008			$	96,898							$	96,898
2009			$	16,420							$	16,420

	$	278,540	$	302,143	$	223,534	$	9,748	$	6,363	$	820,327

**	See comments in "LTD's car lease"

Xxxx communications and software Ltd.

Car lease agreement with New-Kepel Ltd.

Future car lease payments as of September 30, 2005

	CAR	NUMBER	EMPLOYEE		Ending date				Payment 2005 in NIS		Payment 2006 in NIS		Payment 2007 in NIS




1	Hyundai Elantra	00-000-00	Xxxxxxx Xxxx	1/9/2003		30/8/2006	2,407	2,804		8,412		22,433
2	Mazda Xxxxxx	00-000-00	Xxxxxx Xxxxxxxxx	1/10/2003		30/9/2006	2,448	2,852		8,556		25,667
3	Mazda Xxxxxx	00-000-00	Xxxx Xxxxxx	1/10/2003		30/9/2006	2,448	2,852		8,556		25,667
4	Mazda Xxxxxx	00-000-00	Xxx Xxxx	1/10/2003		30/9/2006	2,448	2,852		8,556		25,667
5	Mazda Xxxxxx	00-000-00	Xxxxxxxx Xxxxxx	1/10/2003		30/9/2006	2,448	2,852		8,556		25,667
6	Mazda Xxxxxx	00-000-00	Semifor Xxx	1/10/2003		30/9/2006	2,448	2,852		8,556		25,667
7	Mazda Xxxxxx	00-000-00	Xxxxxxxx Xxxx	1/10/2003		30/9/2006	2,448	2,852		8,556		25,667
8	Mazda Xxxxxx	00-000-00	Xxxxxx Xxxxxx	1/10/2003		30/9/2006	2,448	2,852		8,556		25,667
9	Mazda Xxxxxx	00-000-00	Xxxx Xxxxx	1/10/2003		30/9/2006	2,448	2,852		8,556		25,667
10	Mazda Xxxxxx	00-000-00	Tsafrir Amit	1/10/2003		30/9/2006	2,448	2,852		8,556		25,667
11	Mazda Xxxxxx	00-000-00	Xxx-xxxxx Xxxx	1/10/2003		30/9/2006	2,448	2,852		8,556		25,667
12	Mazda Xxxxxx	00-000-00	Xxxxxx Xxxx	1/10/2003		30/9/2006	2,448	2,852		8,556		25,667
13	Mazda Xxxxxx	00-000-00	Zloof Avi	1/10/2003		30/9/2006	2,448	2,852		8,556		25,667
14	Mazda Xxxxxx	00-000-00	Xxxxx Xxxx	1/10/2003		30/9/2006	2,448	2,852		8,556		25,667
15	Mazda Xxxxxx	00-000-00	Peisachovich Mark	1/10/2003		30/9/2006	2,448	2,852		8,556		25,667
16	Mazda Xxxxxx	00-000-00	Xxxxxxxxx Xxxxx	1/10/2003		30/9/2006	2,448	2,852		8,556		25,667
17	Mazda Xxxxxx	00-000-00	Xxxxxxx Xxxxxx	1/10/2003		30/9/2006	2,448	2,852		8,556		25,667
18	Mazda Xxxxxx	00-000-00	Nahum Carmit	1/10/2003		30/9/2006	2,448	2,852		8,556		25,667
19	Mazda Xxxxxx	00-000-00	Ksinishin Xxxxxx	1/11/2003		30/10/2006	2,461	2,867		8,601		28,671
20	Mazda Xxxxxx	00-000-00	Xxxxx Xxxx	1/11/2003		30/10/2006	2,461	2,867		8,601		28,671
21	Peugeot 307	39-132-57	Xxxxx Xxxxx	1/7/2004		30/6/2007	3,681	4,288		12,865		51,460		25,730
22	Mazda 3	78-810-57	Elfassy Riri	1/7/2004		30/6/2007	3,138	3,656		10,967		43,869		21,935
23	Toyota Corola	00-000-00	Bartov Yaron	1/8/2004		30/7/2007	2,590	3,017		9,052		36,208		21,121
24	Mitsubishi Xxxxxx	00-000-00	Xxxxx Xxxxxx	1/9/2004		30/8/2007	2,406	2,803		8,409		33,636		22,424
25	Mitsubishi Xxxxxx	00-000-00	Xxxxxx Xxxx	1/9/2004		30/8/2007	2,406	2,803		8,409		33,636		22,424
26	Mitsubishi Xxxxxx	00-000-00	Xxxxxxx Xxxxx	1/9/2004		30/8/2007	2,406	2,803		8,409		33,636		22,424
27	Mitsubishi Xxxxxx	00-000-00	Nir Yaron	1/11/2004		30/10/2007	2,406	2,803		8,409		28,030		28,030
28	Mitsubishi Xxxxxx	00-000-00	Xxxxx Xxxxxxx	1/11/2004		30/10/2007	2,414	2,812		8,437		33,748		28,123
29	Hyundai Elantra	00-000-00	Xxxxxxxx Xxxx	1/11/2005		30/9/2006	2,300	2,680		8,039		24,116

										254,059		834,457		192,211



								4.598	$	55,254	$	181,483	$	41,803

					Total future payment 9/05 - 10/07								$	278,540

Comment

The total value of the future payments of the car leases until expiration of the last car in 2007 is $278,540. However, the lease contract for each car permits 3 point of exits with penalties accordingly Each time a lease contract is signed the company deposit an amount that reflects the maximum penalty cost Therefore Xxxx today has $50,000 which were deposit at New Xxxxxx, and fully cover its exit points If the company elects to give back all leased cars we would owe nothing to New Xxxxxx

Xxxx communications and software Ltd.

Future rental payments as of September 30, 2005:

	SQR meters
	811		20
Period	Payment per sqr for office rent		Payment per sqr for warehouse rent		2005		2006		2007		2008		2009


1/3/2004-28/2/2005	$	7	$	5
1/3/2005-28/2/2006	$	8	$	5	$	18,548	$	12,365
1/3/2006-28/2/2007	$	9	$	5			$	69,935	$	13,987
1/3/2007-28/2/2008	$	9	$	5					$	73,990	$	14,798
1/3/2008-28/2/2009	$	10	$	5							$	82,100	$	16,420

					$	18,548	$	82,300	$	87,977	$	96,898	$	16,420


									Total rental payments				$	302,143

Xxxx communications and software Inc.

Future Xxxxxxx Xxxxx Commitments as of 30/9/2005:

Payment period	Annal base rate per SQR Foot		Annaul Base Rent		Annaul Basement Rent		Annual Roof Rent		Total




30/9/04-10/31/05	$	17.00	$	6,532	$	1,142	$	100	$	7,774
11/01/05-10/31/06	$	17.51	$	80,739	$	13,700	$	1,200	$	95,639
11/01/06-10/31/07	$	18.04	$	83,182	$	13,700	$	1,200	$	98,082
11/01/07-11/30/07	$	18.58	$	7,139	$	13,700	$	1,200	$	22,039

			$	177,592	$	42,242	$	3,700	$	223,534



2005	$	23,714
2006	$	96,046
2007	$	103,774
2008	$	0
2009	$	0

	$	223,534

Xxxx communications and software EMEA.

Future Xxxxxxx Xxxxx Commitments as of 30/9/2005:

XXXX EMEA

	Lessor	Contract Ending Date	Monthly Pymt		2005 Obligation		2006 Obligation




Space	France NCI - European Business Center	January 2006	$	1,399	$	4,198	$	0
	Germany GVV -	September 2006	$	462	$	1,387	$	4,162

					$	5,585	$	4,162

Xxxx Learning Solutions Inc.

Future Xxxxxxx Xxxxx Commitments as of 30/9/2005:

ALS

	Lessor	Contract Ending Date	Monthly Pymt		2005 Obligation




Space	Xxxxxx Valentine Dayton	3 Month Notice	$	2,121	$	6,363

Totals by year					$	6,363

Xxxx'x Largest Liabilities as of 30/9/2005

				$




Xxxx LTD	Tax payable - ArelNet spin off - Long term	5,940,000			1,291,866
		200,000			43,497
		(376,688	)		(81,924	)

		5,763,312		$	1,253,439

	Long-term Loan from Cetus	6,897,000		$	1,500,000

	Office of the Chief Scientist (OCS)			$	50,000

Xxxx INC	Digitalks			$	100,513

	Var source			$	36,350

	Growth Management LLC			$	200,000

	US tax athourities			$	60,000

Xxxx Learning Solution	MCI (disputed balance)			$	150,000

				$	3,350,301



Total Liabilities as of 30/9/05				$	6,010,000


					56	%

Notes:
1) Total liabilities include an amount of $689K due to accrued severance pay in Israel which $462K of it is covered by severance pay funds (in long-term assets)

2) The amounts owed to the OCS, US tax, Growth Management and MCI are allowances in accrued expenses Actual payment may be different

3) The main difference between the total of our largest liabilities to our total Liabilities are:







Employees related obligation	$	685.00
Deferred revenues	$	587.00
Accrues severance pay	$	704.00

	$	1,976.00

Xxxx Communications and Software Ltd.

Total Accounts Pyables as of 30/9/2005:

	Amount
Entity	NIS		EURO		$		Uncleared Checks *		Total - $



Xxxx Ltd		246,989			$	53,717	$	39,777	$	93,493
Xxxx Inc					$	165,743	$	172,050	$	337,793
Xxxx EMEA			€	18,483	$	22,268			$	22,268
Xxxx SRL			€	37,800	$	45,541			$	45,541
ALS					$	51,026	$	10,540	$	61,566

					$	338,296			$	560,662

*	These checks were sent from Xxxx to our Suppliers Accounts Payables, but have not been cleared yet

Xxxx Ltd - List of Accounts Payable as of 30/9/05

Account #	Account name			USD




80001	Ofir Tours	(1,154	)		(251	)
80002	Anihay Tours Ltd.	38,212			8,311
80007	S.H.M Ltd	1,059			230
80008	Xxxxxxxx Xxxxx Ltd.	6,325			1,376
80027	Charly's restaurant Ltd.	120			26
80032	Nes-Ziona	15,267			3,320
80033	Data Safe systems Ltd.	18,176			3,953
80036	Ef-Shar Ltd.	45,990			10,002
80037	Unitours Israel Ltd.	88			19
80049	Express LHD Ltd.	985			214
80054	Nahshon technical support Ltd.	14			3
80057	Netvision Ltd.	506			110
80062	Sa'ar Xxxxxx Ltd.	50			11
80073	Xxxxx-Xxxxxx Ltd.	1,250			272
80089	Bezeq Ltd.	7,999			1,740
80090	Minimarket Xxxxx	2,313			503
80115	Xxxxx Xxxxxxxx	8,276			1,800
80126	R.A.M. shipping Ltd.	150			33
80132	Food & Smile Ltd.	420			91
80139	Atarim Food Ltd.	720			157
80153	X.X.xxxxx Ltd.	450			98
80160	Tiltan Ltd.	827			180
80166	Coffee Factory Ltd.	770			167
80171	Xxxxx E.T.S	113			25
80181	Partner Communications Ltd.	(915	)		(199	)
80202	Ilay restaurants Ltd.	2,790			607
80210	Ma'atak Ltd.	893			194
80211	Ma'atak engineering Ltd.	254			55
80222	Xxxxxx car rent Ltd.	2,555			556
80225	Sivan	1,308			284
80264	Mashovit B.S. Ltd	19,942			4,337
80270	Alon tires services	491			107
80277	Xxxxx Tours	7,800			1,696
80279	Perfect Ltd.	516			112
80291	Zion car accessories	404			88
80298	B.R.M technologies	1,810			394
80317	Globus Net	(0	)		(0	)
80325	Xxxxx Intl. Ltd.	(5,150	)		(1,120	)
80343	Mor Levi technologies Ltd.	1,577			343
80378	Konidituria Ziv	320			70
80387	Hamitbach Shel Miri	4,920			1,070
80390	Hasa Bar Bri'ut	230			50
80391	Special Tours	2,317			504
80393	New Xxxxxx Ltd.	1,895			412
80442	Hewlett Packard Israel Ltd.	75			16
80448	One Shiluv Ma'arachot Ltd.	6,565			1,428
80458	Dalkan Visa	26,164			5,690
80461	Kesher Lease Cars Ltd.	320			70
80950	ArelNet Ltd.	20,984			4,564

Total AP in the trial balance		246,989		$	53,717


	Uncleared checks	182,893			39,777		****

Total AP in the consolidation file		429,882		$	93,493


****	Including one check over $20K to Xxxxxx Ltd.:				25,043

Xxxx Communications and Software, Inc
A/P Aging Detail
As of September 30, 2005

Xxxx Inc - List of Accounts Payable as of 30/9/05

	Type	Date	Num	Name	Due Date	Aging




Current
	Bill	09/09/2005	020 723 221 001	AT&T-Louisville	09/30/2005		113.83
	Bill	09/15/2005	02247320	Xxxxxxxxxx.xxx	09/30/2005		5,145.00
	Bill	09/15/2005	7-782-32820	Fed EX	09/30/2005		97.48
	Bill	09/01/2005	39569	Graphcom, Inc.	10/01/2005		196.88
	Bill	09/01/2005	5-559-35250	Fed EX	10/01/2005		707.99
	Bill	09/01/2005	818638	Focal Comm. Corp. of Georgia	10/01/2005		1,440.70
	Bill	09/01/2005	0905341	Xxxxxxx/Xxxxxxxxx & Assoc.	10/01/2005		4,397.01
	Bill	09/21/2005	770 396 1755 222 188	BellSouth-Business	10/01/2005		67.17
	Bill	09/22/2005	121387	Xxxxxxxxx Xxxxxxx	10/02/2005		650.00
	Bill	09/22/2005	121383	Xxxxxxxxx Xxxxxxx	10/02/2005		10,552.00
	Bill	09/22/2005	121384	Xxxxxxxxx Xxxxxxx	10/02/2005		3,017.00
	Bill	09/25/2005	10	Xxxxx Xxxxxx Design	10/05/2005		1,442.50
	Bill	09/06/2005	5-570-88830	Fed EX	10/06/2005		242.10
	Bill	09/26/2005	2005922	X'Xxxxx and Associates	10/06/2005		718.27
	Bill	09/08/2005	TX83702	CDW	10/08/2005		1,107.99
	Bill	09/09/2005	2903453/po 2730	AudioCodes, Inc	10/09/2005		3,992.49
	Bill	09/29/2005	Mileage	Xxxxxxx Xxxx	10/09/2005		33.19
	Bill	09/10/2005	5976542	Cypress Communications	10/10/2005		323.59
	Bill	09/12/2005	TZ12887	CDW	10/12/2005		416.99
	Bill	09/13/2005	7-795-20755	Fed EX	10/13/2005		767.12
	Bill	09/13/2005	5-581-84613	Fed EX	10/13/2005		276.20
	Bill	09/14/2005	7-203-63577	Fed EX	10/14/2005		67.27
	Bill	08/05/2005	1st Installment	Gwinnett County Tax Commissioner	10/15/2005		1,149.30
	Bill	09/15/2005	39664	Graphcom, Inc.	10/15/2005		184.00
	Bill	09/15/2005		T-Mobile	10/16/2005		260.25
	Bill	09/20/2005	5-594-29942	Fed EX	10/20/2005		27.68
	Bill	09/23/2005	PO 2726	Digitalks	10/23/2005		556.91
	Bill	09/27/2005	3-103-83243	Fed EX	10/27/2005		16.14
	Bill	07/06/2005	4621539 - November	DeKalb County Tax Commissioner	11/15/2005		728.29
	Bill	08/05/2005	2nd Installment	Gwinnett County Tax Commissioner	11/15/2005		1,149.30
	Bill	08/31/2005		Digitalks	12/11/2005		100,512.50

Total Current							140,357.14

1 - 30
	Bill	09/11/2005	R5261141	Randstad	09/21/2005	9	1,089.60
	Bill	09/12/2005	0051493655	Cingular Wireless-IL	09/22/2005	8	80.58
	Bill	09/12/2005	0001712862	American International Companies	09/22/2005	8	787.00
	Bill	09/12/2005	Inv #: 0001719075	American International Companies	09/22/2005	8	185.00
	Bill	09/01/2005	TT01303	CDW	09/24/2005	6	922.70
	Bill	09/15/2005	07872529-0001-05	Cingular Wireless-FL	09/25/2005	5	48.41
	Bill	09/15/2005	300149	iGoLogic, Inc.	09/25/2005	5	472.00
	Bill	09/16/2005	239675	Ford & Xxxxxxxx, LLP	09/26/2005	4	3,180.00
	Bill	09/17/2005	2082098	Conversent Communications	09/27/2005	3	1,301.01
	Bill	08/29/2005	2848685	Business Wire	09/28/2005	2	1,380.00
	Bill	08/30/2005	TT77280/PO 2741	CDW	09/28/2005	2	17.69
	Bill	09/18/2005	R52640071	Randstad	09/28/2005	2	1,089.60
	Bill	08/30/2005	7-795-01796	Fed EX	09/29/2005	1	36.48
	Bill	09/17/2005	2312	Affect Strategies	09/29/2005	1	13,750.00

Total 1 - 30							24,340.07

31 - 60

	Credit	08/01/2005	Inv #: 0805341	Xxxxxxx/Xxxxxxxxx & Assoc.			(1,649.07	)

Total 31 - 60							(1,649.07	)

61 - 90

	Bill	07/06/2005	4075909 -November In DeKalb County Tax Commissioner		07/16/2005	76	2,739.31

Total 61 - 90							2,739.31

> 90

	Credit	10/08/2004	9/8-10-7	MCI			(44.24	)

Total > 90							(44.24	)


Total AP in the trial balance							165,743.21



Uncleared Checks with Accounts Payables							172,050.00		****



Total AP in the consolidation file							337,793.21


****	Including one check over $20K to Var source international:						82,540.00

Xxxx EMEA - List of Accounts Payable as of 30/9/05

ACCOUNT 0000000 OF 30/09/05

Account	Euro




NCI		-
NCI SERVICE 0108-310805		76.0
NCI XXXXX 10/05		1,469.3
PWC CAC 2004 1ER ACPTE		1,794.0
PWC CAC 2004 2EM ACPTE		2,392.0
XXXXXX AFFICHES+ CASSETTE		1,374.2
XXXXX HON 07/05		546.6
XXXXX XXXX 08/05		2,728.4
MISCO disque dur		119.6
COMIRIS SEMINAIRE 09/05		1,794.0
Q3 Q4 2005 VIDEOCONF 3T-4T05		3,500.0
XXXXX XXXX 09/05		1,214.8
GW STADTISCHE XXXXX 0904		456.5
GVV STADTISCHE TEL 10/04		48.0
GW MBH XXXXX 09-12/04		(1,826.0	)
GVV STAD LOC TEL 12/04		72.7
GVV STADTISCHE XXXXX 10/04		462.5
GVV STADTISCHE XXXXX 11/04		462.5
GVV STADTISCHE XXXXX 12/04		462.5
GVV STADTISCHE TEL 11/04		67.6
GVV STAD TEL 01/05		72.7
ARP2 GWW STAD TEL 02/05		72.7
ARP 3 GW STAD LOC TEL 03/05		72.7
GVV STADTISCHE LOCTEL 0505		72.7
GVV STADTISCHE XXXXX 06/05		462.5
GVV STADTISCHE XXXXX 0705		462.5
GVV STADTISCHE LOCTEL 0605		72.7
GVV STADTISCHE LOCTEL 0705		72.7
GVV STADTISCHE XXXXX 0805		462.5
GVV STADTISCHE LOCTEL 0805		72.7
GVV STAD XXXXX 5.6.7 ET 8		(2,140.9	)
GVV STADTISCHE LOCTEL 0905		72.7
GVV STAD XXXXX 09-10-11/2005		1,387.5
WSW CPTA ALL 09/05		52.1

TOTAL GENERAL en Euro	€	18,483.15

Xxxx SRL - Total Accounts Payable as of 30/9/05

Account #	Account Name	Euro




23 40 10 /000002	XXXXX XXXXXXXXXX		10.0
23 40 10 /000008	TMF GARLATI & GENTILI SPA		2,520.0
23 40 10 /000009	SERVIZI TECNOLOGIE AVANZATE SRL		27,970.0
23 40 10 /000012	BIZMATICA SPA		6,000.0
23 40 10 /000013	XXXXXXX CONSULTING SERVICES LLC		1,300.0

		€	37,800

W2Com
A/P Aging Summary
As of September 30, 2005

ALS - Total Accounts Payable as of 30/9/05






Ameritech	0.00	0.00		0.00	0.00		3,587.26	3,587.26
Xxxxx Xxxx	0.00	(400.00	)	0.00	0.00		0.00	(400.00	)
DataLoc	0.00	0.00		182.59	0.00		563.76	746.35
Global Crossing Bandwidth	6,964.52	0.00		0.00	0.00		0.00	6,964.52
Xxxxxxxxx, Xxxxxxx, Xxxxx & Xxxxxxx	0.00	0.00		0.00	0.00		2,295.35	2,295.35
Xxxx Xxxxxx	1,500.00	0.00		0.00	0.00		0.00	1,500.00
MCI	2,000.00	0.00		0.00	0.00		0.00	2,000.00
MCI Worldcom	0.00	21,477.81		0.00	0.00		0.00	21,477.81
MCI WorldCom Wholesale Network Services	0.00	0.00		0.00	0.00		3,000.00	3,000.00
XxxxxXxxxx.xxx	6,206.84	0.00		0.00	(4,000.00	)	6,417.62	8,624.46
Universal Service Admin	1,108.47	0.00		0.00	0.00		0.00	1,108.47
USPS	17.50	0.00		0.00	0.00		0.00	17.50
Verizon	104.67	0.00		0.00	0.00		0.00	104.67

Total AP in the trial balance	17,902.00	21,077.81		182.59	(4,000.00	)	15,863.99	51,026.39


Uncleared Checks with Accounts Payables								10,539.60

Total AP in the consolidation file								61,565.99

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CYMI FINANCING, LLC 6450 Sand Lake Road Suite 200 Dayton, Ohio 45414 UNDERTAKING LETTER

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