AB FINANCE

VERY SIMPLE CONTRACTUAL RECEIVABLES

PURCHASE AGREEMENT

This Contractual Receivables Purchase Agreement is revised May 1, 2009

between AB FINANCE a California Corporation, 990 Highland Drive Suite 105B,
Solana Beach, CA 92075, and Brennan & Associates, Inc. dba 800hightech (Client)
for the purchase of Clients Retail Installment Contracts.

1. Option to Purchase: Required Form. AB FINANCE agrees to provide

financing to customers of Brennan & Associates in accordance with the terms of
this Agreement.

2. Purchase Price. The purchase price for each Contract shall be 70% of the
amount financed . AB FINANCE shall pay the purchase price within five (5)
business days after receipt of all fully executed, original documents required by AB
FINANCE to effectuate the transfer of the Contract to AB FINANCE. AB
FINANCE shall maintain a reserve of 10% of principal balance beginning with
contracts purchased May 1, 2009. Net amount financed will be 60% of the amount
financed. The 10% will be paid to Client when all the products for
the Client’s orders paid in a given work week have been
shipped. Proof of shipment is all that is required for the
remaining 10% balance to be paid.

3. Client Representations and Warranties.

(i) Client will render all services in accordance with the terms and
conditions of each Contract;

(ii) all sales tax has been paid or will be paid by Client.

4. Disputed Contracts. If any obligor under any Contract asserts any claim or
defense to its enforcement, Client shall use its best efforts to resolve, to the obligors
satisfaction, any problem to which the claim or defense relates.

5. Termination. Either party may terminate this Agreement at any time upon
thirty (30) days written notice to the other at the last known address of record.

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6. Assignment. AB FINANCE may sell, transfer, encumber, or assign this
Agreement, or any Contract purchased by AB FINANCE.

7. Entire Agreement. This Agreement constitutes the entire Agreement between

the parties with respect to the subject matter.

8. Other Terms and Conditions. This Agreement shall be construed in

accordance with California law. This Agreement shall become effective when
executed and accepted by the Parties.

9. Notices. All notices shall be in writing to the other Party as follows:

Client: Brennan & Associates, Inc.

18124 Wedge Parkway #146
Reno, NV 89511

AB FINANCE: 990 Highland Drive

Suite 105B
Solana Beach, CA 92075

With a copy to: Timothy R. Binder, Esq.

12520 High Bluff Drive, Suite 360
San Diego, CA 92130

10. No Waiver. No waiver of any provision of this Agreement shall constitute a

waiver of any other provision, nor shall any waiver constitute a continuing waiver.

11. Counterparts. This Agreement may be executed in counterparts, each of

which shall be considered an original and together shall constitute one document.

12. Attorney Fees. If either Party incurs attorney fees to enforce this
Agreement, the prevailing Party shall be entitled to recover reasonable attorney
fees, expert witness fees and costs.

13. Further Acts. Each party agrees to take such further action and to execute
and deliver such further documents as may be necessary to carry out the purposes
of this Agreement.

14. Successors and Assigns. This Agreement shall inure to the benefit of and be
binding upon the successors, permitted assigns, heirs and legal representatives of
the respective parties.

15. Third Party Beneficiary. This Agreement is made solely for the benefit of the
parties to this Agreement and their respective successors and permitted assigns and
no other person shall have any right by virtue of this Agreement.

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16. Survival. All representations, warranties and covenants contained in this
Agreement shall survive the termination of this Agreement.

17. Warranty of Authority. The persons executing this Agreement warrant that:

a. they are duly authorized to execute this Agreement; and

b. by their signature, this Agreement constitutes a valid and binding

obligation of the entity on whose behalf they have executed this Agreement.

CLIENT AB FINANCE, INC.

By: ______________________________ By:

Mike Brennan Fay Baranski
Its: President Its: President