0001144204-05-031356 Sample Contracts

WQN, INC. 14911 Quorum Drive Suite 140 Dallas, Texas 75254
Letter Agreement • October 11th, 2005 • Voip Inc • Telephone & telegraph apparatus • Texas

This letter ("Letter Agreement") confirms our agreement with respect to certain matters arising out of the Asset Purchase Agreement dated as of August 3, 2005 (the "Agreement"), by and among WQN, Inc., a Delaware corporation (the "Seller"), VOIP, Inc., a Texas corporation (the "Parent"), and VOIP Acquisition Company, a Delaware corporation (the "Buyer"). Capitalized terms defined in the Agreement and not otherwise defined herein are used herein as so defined in the Agreement.

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