Amended and Restated Distribution and License Agreement

Distribution Agreement

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NORTH ATLANTIC HOLDING COMPANY, INC. | Douglas P. Rosefsky

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Title: Amended and Restated Distribution and License Agreement
Date: 5/15/2006

Amended and Restated Distribution and License Agreement, Parties: north atlantic holding company inc. , douglas p. rosefsky

Bollore´ S. A.

Comune d’ Ergue’ Gaberic – Odet – 29500 (France)

RCS Quimper 304 827 900

North Atlantic Operating Company Inc.

257 Park Avenue South

New York – NY 10010

U. S. A.

April 20, 2006

Gentleman:

Reference is made to the Amended and Restated Distribution and License Agreement dated as of November 30, 1992 between us relating to the distribution of Zig-Zag cigarette paper booklets in the United States (the “US Agreement”) and Canada (the “Canadian Agreement”) each as amended by a Restated Amendment dated June 25, 1997 and Amendments dated respectively October 22, 1997 - October 7, 1999 – October 20, 1999

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