Agreement for Sale of Commodity

Exhibit 10.23

Agreement for Sale of Commodity

Party A: The Fifth Season (Zhejiang) Commerce and Trade Co., Ltd.
Party B: Guangdong Yuehe Assets Management Co., Ltd.

• General Information

• Pursuant to the contract entered on February 19, 2011, Party B will buy the LED underground lamp of 2000 sets, LED line lamp of 3000 sets, LED pointolite of 4000 sets and energy saving lamp of 100,000 pieces from Party A.

• Fees of the Commodity and Payment Arrangement

• The total fees will be RMB 28,400,000 yuan.
• Party B pay 30% in advance, and will pay the rest when the goods are delivered.

• Delivery Date

• Before March 31, 2011

• Headlines of the articles omitted

• Validity, Modification and Termination of Contract
• Dispute Settlement
• Breach of the Agreement
• Miscellaneous

Signature Page

Party A: The Fifth Season (Zhejiang) Commerce and Trade Co., Ltd.
By: /seal/ The Fifth Season (Zhejiang) Commerce and Trade Co., Ltd.
Date: February 19, 2011

Party B: Guangdong Yuehe Assets Management Co., Ltd.
By: /seal/ Guangdong Yuehe Assets Management Co., Ltd.
Date: February 19, 2011