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CONTRACT ON ENTRUSTING SALES CONCERNING AU CORPORATE CELLPHONE SERVICES

Promotion Agreement

CONTRACT ON ENTRUSTING SALES CONCERNING AU CORPORATE CELLPHONE SERVICES | Document Parties: IA GLOBAL INC | KDDI, Inc You are currently viewing:
This Promotion Agreement involves

IA GLOBAL INC | KDDI, Inc

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Title: CONTRACT ON ENTRUSTING SALES CONCERNING AU CORPORATE CELLPHONE SERVICES
Date: 9/3/2009
Industry: Business Services     Sector: Services

CONTRACT ON ENTRUSTING SALES CONCERNING AU CORPORATE CELLPHONE SERVICES, Parties: ia global inc , kddi  inc
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                                                                   Exhibit 10.60

Translated from Japanese

     CONTRACT ON ENTRUSTING SALES CONCERNING AU CORPORATE CELLPHONE SERVICES

KDDI, Inc (hereinafter A) and Global Hot line, Inc (hereinafter B) shall enter
into agreement (hereinafter the Agreement) on promoting subscriptions of
telecommunication services and selling related products that are entrusted to B
by A to corporate clients (hereinafter the Operations) as follows:

(The Operations)

1.  A entrusts B with the Operations provided in the separate sheet.

2.  A and B shall set the goals regarding the Operations. The goals shall be
    provided on the separate sheet except for the case in which special
    arrangement has been made to the Agreement and other agreement in writing
    between A and B.

(Definitions of terms)

1. This Agreement employs the following terms by each definition set forth.

Terms                                   Meaning
--------------------------------------------------------------------------------
(1) Corporate au communication          Telecommunication services based on A's
    services                            au communication services contract
                                        offered by A (limited to what A
                                        separately specifies).
--------------------------------------------------------------------------------
(2) Related Corporate au                Telecommunication services related to
    communication services              (1) (including corporate fixed lines
                                        communication services).
--------------------------------------------------------------------------------
(3) Solution services                   Other non-telecommunication services
                                        provided by A related to (1) and/or (2)
                                        that A separately specifies.
--------------------------------------------------------------------------------
(4) Corporate au communication          (1), (2) and (3)
    services and others
--------------------------------------------------------------------------------
(5) Related products                    End apparatus, accessories, and
                                        peripherals related to (4).
--------------------------------------------------------------------------------
(6) au contract                         au contract provided in A's au
                                        communication services contract that
                                        concerns with (1)
--------------------------------------------------------------------------------

(Personnel management)

3.  B shall provide organization, placement, administration system, education
    and training to perform the Operations. A shall not directly provide these
    to B's employees.

[*] = CERTAIN INFORMATION IN THIS EXHIBIT HAS BEEN OMITTED AND FILED SEPARATELY
WITH THE SECURITIES AND EXCHANGE COMMISSION. CONFIDENTIAL TREATMENT HAS BEEN
REQUESTED WITH RESPECT TO THE OMITTED PORTIONS. OMITTED TEXT IS INDICATED BY AN
"*".

                                       1
<PAGE>

(Performance)

4.  B shall carry out the Operations with due management care following the
    Agreement and A's instructions.

    2.  A may request B to improve its way of performing the Operations if A
        assumes there are any problems with it. B shall respond to it as soon as
        possible.

    3.  If B receives protests or complaints from any third party or inflicts
        damage to any third party or causes a dispute between the third party in
        performing the Operations, B shall report it to A immediately and take
        responsibility to process and solve it at its cost.

    4.  B shall not damage or take actions to possibly damage A's honor, credit
        and the like.

    5.  B shall comply with any related laws and instructions or guidance by
        competent regulators.

(Performers of the Operations)

5.  B shall determine the employees to perform the Operations (hereinafter the
    Operators). Also, whenever A requests, B shall notify A, considering the
    intent of the request, the names of the Operators and others in writing in
    the format that A designates as soon as possible.

    2.  B shall select a manager from among the Operators in accordance with the
        arrangement separately provided through discussion with A and then
        notify of the manager to A in writing in the format that A designates.
        This applies whenever a manager is changed, however, provided that any
        temporary employee, e.g. a part timer cannot be appointed as manager.

    3.  B shall manage the Operators so that they observe the duties provided in
        the Agreement and take the whole responsibility for the Operators
        concerning performing the Operations.

(Education and training)

6.  B shall, in its responsibility and at its cost, provide the Operators with
    sufficient education and training to let them perform the Operations
    appropriately and smoothly.

    2.  A will cooperate B upon B's request in the education and training based
        on the provision above if A recognizes as necessary.

    3.  The two provisions above shall be applied to the education and training
        to any sub-consignee provided in Article 11.2 as well.

(Report)

7.  B shall report the Operations progress in writing in the form A separately
    designates by the 5th business day in the following month. Also A may
    request B to report on the progress anytime. In the event of the said
    request, B shall immediately report it to A in writing in the format that A
    separately designates.

    2.  A may enter B's offices or other places related to the Operations with
        B's advance admission to confirm and/or investigate the status of the
        Operations and request relevant documents and others to review, which B
        shall cooperate with.

                                       2
<PAGE>

(Responsibility based on Labor Laws)

8.  B shall comply with the Labor Laws, related acts and regulations concerning
    the Operators and take the whole responsibility as employer and business
    proprietor as provided in these.

    2.  If an injury or any other accident occurs to any of the Operators, B
        shall process and solve it in its responsibility and at its cost so that
        no troubles should be caused to A.

(Leases of apparatus and others)

9.  A may rent B apparatus and/or equipment and others that A designates
    (hereinafter Apparatus and others) with or without charges as A recognizes
    it to be necessary to perform the Operations, In this case, B shall store
    and use them with due management care and shall not use them for any other
    purposes than performing the Operations.

    2.  A may specify business cards and others (hereinafter the Business Cards
        and others) that B shall use in performing the Operations. In this case
        B shall, in using the Business cards and others, manage them with due
        management care and use them only for the purpose of performing the
        Operations, and concurrently, strictly refrain from socially
        unacceptably inappropriate remarks or behaviors or appearances that
        possibly damage A's credit or honor, or deteriorate A's dignity; and if
        A presents regulations, B shall observe the said regulations. Also, B
        shall notify A in writing the names, addresses, telephone numbers and
        others as A separately designates of the Operators to use them in
        advance and obtain A's approval. This applies to the cases of making
        changes to them. Also A may tell B to stop any Operator's using them
        anytime and B shall do so.

(Advertising and publicity)

10. If B performs advertising or publicity (hereinafter Advertising and
    publicity) regarding Corporate au communication services and others or
    related products, B shall notify A of it in writing fairly before if and
    follow B's instructions concerning marks, media and others to be used in
    Advertising and publicity.

(Prohibition of sub-consignment)

11. B shall never sub-consign the Operations to any third party without
    obtaining A's permission in writing in advance.

    2.  In case B should consign part of the Operations to a third party
        (hereinafter Sub-consignee) after obtaining the said permission in the
        provision above, B shall ensure that the sub-consignee should fulfill
        B's duties provided in the Agreement and take the whole responsibility
        for the acts of the Sub-consignee.

                                       3
<PAGE>

(Consignment fees and others)

12. The value of B's performing the Operations (hereinafter Consignment) shall
    be provided in the separate sheet unless special arrangement has been made
    to the Agreement and other agreement in writing between A and B.

    2.  B shall in principle submit a bill for the Consignment for the month
        provided above in the manner agreed on between A and B by the 5th
        business day of the following month and A shall pay for it by the 20th
        of the month in which it has received the said bill (on the previous
        business day if 20th is a bank holiday). If there are fixed Consignment
        settled EOM and incremental Consignment by quantity, B shall submit the
        separate bills to A, and A shall pay for them separately if both parties
        have recognized the special necessity to do so.

    3.  Consignment can be changed after discussion between A and B if the
        necessary to revise the Consignment has been recognized as any change to
        the contents or conditions of the Operations or any other event to
        greatly impact the calculation ground of the Consignment has occurred.

(Confidentiality)

13. The existence and contents of the Agreement, any information on the
    Agreement that has been received in making it and development of events to
    that point shall be regarded as confidential information provided in the
    Non-Disclosure Agreement (hereinafter NDA) signed between A and B on January
    15, 2009.

    2.  Both parties shall deal with any information that could be learned on
        the other party in performing the Operations in accordance with the NDA.

    3.  B sha 


 
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