FIRST AMENDMENT TO LEASE

Exhibit 10.1

FIRST AMENDMENT

TO

LEASE

This First Amendment to Lease (“First Amendment”) is made and entered into effective as of May 23, 2008, by and between ASP, INC. , the Managing Tenant for all Tenants in Common (collectively, the “TICs” or “Landlord”) in Boulder Towers office building as described below, and HELMERICH & PAYNE, INC. (“H&P”).

RECITALS

A.    In May, 2003, the TICs’ predecessor, K/B Fund IV, a Delaware general partnership (“K/B”), and H&P entered into that certain Lease (the “H&P Lease”) covering certain office, data center and storage space located in the building commonly known as Boulder Towers located at 1437 South Boulder, Tulsa, Oklahoma;

B.    On or about December 27, 2007, the TICs purchased from K/B all of K/B’s rights, title and interest in the Boulder Towers and in all leases of space within the Boulder Towers, including the H&P Lease; and

C.    The parties desire to extend the Initial Term, expand the Premises, revise the Annual Rental and amend certain other terms of the H&P Lease as set forth below.

STATEMENT OF AGREEMENT

        NOW THEREFORE, for good consideration paid, the parties hereto hereby agree as follows:

1. Definitions .   Except as otherwise provided herein, all capitalized terms defined in the H&P Lease that are not otherwise defined herein shall have the same meaning herein as that provided in the H&P Lease.

2. Amendment of H&P Lease .   The H&P Lease is hereby amended in the following respects:

(a)  Leased Premises .   The Leased Premises shall be expanded as of the Term Commencement Date, to include an additional 21,168 rentable square feet of office space (the “Expansion Space”), consisting of 12,825 rentable square feet (Suite 800), being the entire east wing of the 8 ^th floor and 8,343 contiguous rentable square feet on the west wing of the 8 ^th floor (Suite 825) as described on Exhibit “A” attached hereto. With such Expansion Space, the total rentable square feet of the Leased Premises through January 31, 2010, is 135,853 rentable square feet and the total rentable area of the Building is   521,802   rentable square feet. The Landlord has remeasured the Building and for the extended term from February 1, 2010 through January 31, 2020, the total rentable square feet of the Leased Premises shall be 137,792 rentable square feet and the total rentable area of the Building is   521,802   rentable square feet.

(b)  Expansion Space -Tenant’s Share and Operating Expense Base .   Tenant’s Share attributable to the Expansion Space shall be 4.06 %.  Tenant’s Share attributable to the entire Leased Premises after the addition of the Expansion Space shall be 26.04 % (through January 31, 2010) and 26.41 % (commencing February 1, 2010).  With respect to the Expansion Space, Tenant shall pay no Operating Expense for calendar 2008 and, effective as of January 1, 2009, and for each calendar year thereafter, the Operating Expense Base shall mean the amount of Operating Expenses for the calendar year 2008.  From and after January 1, 2009, the 5% cap on increases in Tenant’s Share attributable to the Expansion Space as to increases in Operating Expenses, as set forth in Section 4.02(g) of the H&P Lease, shall be applicable to the Expansion Space and Tenant’s Share shall be made in reference to the base amount established in 2008.

(c)  Term .   The Initial Term of the H&P Lease shall be extended to terminate on January 31, 2020.  Section 2.02 Renewal Term is hereby deleted in its entirety.

(d)  Rent .

(i)  Commencing on the Term Commencement Date, and continuing through January 31, 2010, the total Annual Rental payable by Tenant under the H&P Lease shall be as follows:

provided, however, no Annual Rent shall be payable with respect to the Expansion Space for the first sixty (60) days following the Term Commencement Date.

(ii)  Commencing February 1, 2010 and continuing through January 31, 2020, the total Annual Rental payable by Tenant under the H&P Lease shall be as follows:

(e)  Contraction Option .   Tenant shall have an ongoing right (the “Contraction Right”) to reduce by up to an aggregate of 34,605 rentable square feet the amount of Office Space leased by Tenant pursuant to the H&P Lease at any time after February 1, 2015.  That part of the Office Space eliminated from the H&P Lease as a result of Tenant’s exercise of the Contraction Right shall be referred to herein as the “Eliminated Space” and shall be determined as set forth on Exhibit “B” attached hereto.  Should Tenant desire to exercise this Contraction Right, Tenant shall provide to Landlord six (6) months prior written notice (the “Contraction Notice”) and shall pay to Landlord an amount equal to the “Contraction Fee,” as defined below, at the time such Eliminated Space is vacated by Tenant. As used herein, the term “Contraction Fee” shall be the sum of (i) $7.25 per rentable square feet of Eliminated Space (as specified in the Contraction Notice and consistent with Exhibit “B”), plus (ii) the amount of “Unamortized TI,” as defined below, attributable to that portion of the Eliminated Space which is Expansion Space, plus (iii) the amount of “Unrecouped Commission,” as defined below, attributable to that portion of the Eliminated Space.   The “Unamortized TI” shall be an amount, as of the date Tenant vacates the Eliminated Space, equal to the remaining unamortized balance of the Tenant Improvement Allowance attributable to that portion of the

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Eliminated Space which is Expansion Space, as set forth in Section 2(f)(i) below, when amortized, using an 8% per annum interest rate, over the p