TUG NEW YORK BONUS AGREEMENT

                                                                   Exhibit 10.18

                                                                  EXECUTION COPY

                          TUG NEW YORK BONUS AGREEMENT

                                  by and among

                                  TUG USA Inc.

                                       and

               The New York employees set out on Exhibit A hereto


                               October 2, 2006

<PAGE>

                          TUG NEW YORK BONUS AGREEMENT

      THIS TUG NEW YORK BONUS AGREEMENT (the "Agreement") is dated October 2,
2006 by and among TUG USA, INC. (formerly Dolphin US Logistics, Inc.), a New
Jersey corporation (the "TUG"), and each of the New York employees set forth on
Exhibit A hereto (the "Employees").

                              W I T N E S S E T H:

      WHEREAS, TUG is engaged the business of providing ocean, air and land
transportation intermediary services to major retailers, wholesalers, importers,
and domestic manufacturers (collectively, the "Logistics Business");

      WHEREAS, TUG desires to award the Employees up their reaching certain
performance targets as set forth herein.

      NOW, THEREFORE, in consideration of the premises and the mutual covenants
and agreements herein set forth, the parties hereby agree as follows:

                                    ARTICLE I

                             EMPLOYEES COMPENSATION

      1.1 COMPENSATION:

      Cash Payment: TUG will pay the Employees a cash payment based upon the
achievement of specific Targets (as defined below) of the