First Amended and Restated Agreement to Develop Natural Gas Treatment Projects

                                                                   Exhibit 10(k)

June 21, 2004

Earl Hoffman

Advanced Extraction Technologies, Inc.

2 Northpoint Drive, Suite 820

Houston, TX   77060

RE:   Small NRU - Gross Margin/Process Royalty

Dear Earl:

     Pending a formal amendment to the First Amended and Restated Agreement to

Develop Natural Gas Treatment Projects using the Mehra Gas Treating Units dated

January 1, 2004, this will confirm the following agreement regarding Mehra

Process nitrogen rejection units (NRU) with an inlet capacity of 2,500 Mcf per

day or less.

     Gateway will have the NRU fabricated by Process Recovery Systems (John

Tyson) based on a Process Design Basis Package prepared by AET at no cost to

Gateway or PRS. PRS will also ship to and install the NRU at the producer's

site. Gateway will quote the producer a turnkey price for the installed and

operational NRU to include the NRU, freight costs, installation charges and

technical support from AET through start-up and achi