0001206774-05-001936 Sample Contracts

Stephen Morrison 156 Por La Mar Circle Santa Barbara, CA 93103 Dear Stephen:
Letter Agreement • December 1st, 2005 • 724 Solutions Inc • Services-prepackaged software • California

This letter agreement (the “Agreement”) amends and restates the employment agreement (the “Original Agreement”) dated February 19, 2001 between you, Stephen Morrison, and 724 Solutions Inc. (the “Company”), as amended on February 18, 2004.

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