0001161697-09-000833 Sample Contracts

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LOAN AGREEMENT
Loan Agreement • September 3rd, 2009 • Ia Global Inc • Communications services, nec
Loan Rate Change Agreement
Change Agreement • September 3rd, 2009 • Ia Global Inc • Communications services, nec

The debtor (hereinafter A), concerning the borrowing from Sumitomo Banking Corporation (hereinafter B) below, irrespective of the prior agreement, shall consent that the basic interest and loan rates be determined as below and that they be changed, and concurrently comply with each of the following clauses. However, except for the clauses that shall be changed pursuant to the current change agreement, the previous contents of agreement shall be applied. The joint guarantor shall agree to each of the clauses of the current change agreement and continue to jointly guarantee B the liability with A.

Agreement on Change to Loan Contract
Ia Global Inc • September 3rd, 2009 • Communications services, nec

The principal of the debt \100,000,000 (current balance \63,348,000)under the Loan Agreement that it signed between Sumitomo Mitsui Banking Corporation on June 19, 2009 (including the (notarized) Loan Agreement, hereinafter “The Original Agreement”) and the contents of all the obligations pertaining to it have been changed as follows: However, except for the following changes, each clause of The Original Agreement shall be observed and the Joint Surety shall continue to secure the obligation jointly with the Debtor pursuant to the revised contents after this agreement has been signed. Also, the Hypothecator shall consent to these changes without objection.

COPY Monetary Loan Agreement June 22, 2009 Registered seal for Payment Account or Signature/ Security code <SEAL>
Ia Global Inc • September 3rd, 2009 • Communications services, nec
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