BKF CAPITAL GROUP INC
EX-10.1: SUBLEASE AMENDMENT
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<TYPE>EX-10.1
<SEQUENCE>2
<FILENAME>y26721exv10w1.htm
<DESCRIPTION>EX-10.1: SUBLEASE AMENDMENT
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<TITLE>EX-10.1</TITLE>
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    <B><U><FONT style="font-family: 'Times New Roman', Times">FIRST
    AMENDMENT TO SUBLEASE</FONT></U></B>
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    AGREEMENT, dated as of the 3rd&#160;day of August, 2006, between
    <B>BKF MANAGEMENT CO., INC.</B>, having its principal office at
    One Rockefeller Plaza, New York, New York 10020 (hereinafter
    called <B>&#147;Sublandlord&#148;</B>), and <B>DAYLIGHT FORENSIC
    AND ADVISORY LLC, </B>having an office at One Rockefeller Plaza,
    New York, New York 10020 (hereinafter called
    <B>&#147;Subtenant&#148;</B>).
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    <FONT style="font-family: 'Times New Roman', Times">W I T N E S
    S E T H:
    </FONT>
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    WHEREAS:
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    1.&#160;Sublandlord and Subtenant executed that certain sublease
    dated as of May, 2006 (hereinafter called the
    <B>&#147;Sublease&#148;</B>), covering the entire eighteenth
    (18th) floor (hereinafter called the <B>&#147;Present
    Premises&#148;</B>), in the building known as One Rockefeller
    Plaza, New York, New York (hereinafter called the
    <B>&#147;Building&#148;</B>), for a term expiring on
    September&#160;29, 2011, which Sublease was approved by Master
    Landlord pursuant to Consent to Sublease dated May&#160;31, 2006
    among Master Landlord, Sublandlord and Subtenant;&#160;and
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    2.&#160;The parties now desire to amend the Sublease by adding
    additional space to the Present Premises, and in other respects
    as hereinafter provided.
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    3.&#160;As used herein, the term &#147;Sublease&#148; shall mean
    the Sublease as amended by this First Amendment to Sublease.
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    NOW, THEREFORE, in consideration of the mutual covenants herein
    contained, it is agreed as follows:
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    <I><U>FIRST:</U></I>&#160;&#160;Unless the context otherwise
    clearly indicates a contrary intent or unless specifically
    provided herein, each term used in this Agreement which is
    defined in the Sublease shall be deemed to have the meaning
    ascribed to such term in the Sublease.
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    <I><U>SECOND:</U></I>&#160;&#160;The Sublease is hereby amended,
    effective as of the date which is the latest to occur of
    (a)&#160;the date of execution and delivery of this Sublease by
    Sublandlord and Subtenant, (b)&#160;the date of
    Sublandlord&#146;s receipt of the Master Landlord Consent (as
    defined in Article&#160;NINTH hereof)with respect to this First
    Amendment to Sublease, (c)&#160;the tendering of delivery of
    possession of the Additional Premises (as hereinafter defined)
    to Subtenant vacant and in broom clean condition, or such
    earlier date upon which Subtenant shall take possession of the
    Additional Premises (hereinafter called the <B>&#147;Additional
    Premises Commencement Date&#148;</B>), so that the Present
    Premises shall include the entire nineteenth (19th) floor of the
    Building which, notwithstanding anything to the contrary
    contained in the Sublease or Master Lease, Sublandlord and
    Subtenant agree shall be deemed to consist of
    17,054&#160;rentable square feet for purposes of the Sublease
    (hereinafter called the <B>&#147;Additional Premises&#148;</B>).
    Tenant shall use and occupy the Additional Premises from and
    after the Additional Premises Commencement Date under the same
    terms, covenants and conditions as provided in the Sublease
    (including, without limitation, Articles&#160;XIII and XVI
    thereof), as herein amended.
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    <I><U>THIRD:</U></I>&#160;&#160;Effective from the Additional
    Premises Commencement Date:
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    1.&#160;The &#147;Subleased Premises&#148;, as said term is
    defined in the Sublease, shall mean collectively the Present
    Premises together with the Additional Premises, except as
    hereinafter provided;
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    2.&#160;The &#147;Fixed Rent&#148;, as said term is defined in
    the Sublease, shall be modified such that the Fixed Rent payable
    under the Sublease shall be increased by NINE HUNDRED
    THIRTY-SEVEN THOUSAND NINE HUNDRED SEVENTY AND 00/100
    ($937,970.00) DOLLARS per annum ($78,164.16&#160;per month) (the
    <B>&#147;Additional Premises Fixed Rent&#148;</B>) for the
    remainder of the term of the Sublease;
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    3.&#160;Section&#160;13.01 of the Sublease captioned
    &#147;Escalations&#148; is hereby amended with respect solely to
    the Additional Premises such that Subtenant covenants and agrees
    to pay Sublandlord as Additional Rent during the term of the
    Sublease all additional rent payable pursuant to subdivision
    (v)&#160;of Section&#160;3(b) of the Second Amendment except
    that for purposes of the Sublease, (i)&#160;the term
    <B>&#147;Base Real Estate Taxes&#148; </B>shall mean the R. E.
    Tax Share of Real Estate Taxes for the Tax Year beginning on
    July&#160;1, 2006 and ending on June&#160;30, 2007, and
    (ii)&#160;the term <B>&#147;Base COM&#148; </B>shall mean the
    O.E. Share of the Cost of Operation and Maintenance for the
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    1
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<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Computation Year beginning on January&#160;1, 2006 and ending on
    December&#160;31, 2006. For purposes of the Sublease with
    respect to the Additional Premises, the term <B>&#147;Tenant
    Area&#148; </B>shall mean 17,054&#160;rentable square feet
    notwithstanding anything to the contrary set forth in the Second
    Amendment or the Master Lease. All such payments shall be made
    by Subtenant at least three (3)&#160;days prior to the date such
    payment is required to be made by Sublandlord to Master Landlord
    but subject to the provisions of the last sentence of
    Section&#160;6.02 of the Sublease. With respect to the
    Additional Premises, whenever the term &#147;Tenant Area&#148;
    appears in the Master Lease and is incorporated by reference
    into the Sublease, &#147;Tenant Area&#148; shall be deemed to
    mean 17,054&#160;rentable square feet. It is the intent of the
    parties that all Additional Rent payable by Subtenant pursuant
    to Article&#160;XIII of the Sublease shall be payable with
    respect to both the Present Premises and the Additional
    Premises. In the event Master Landlord credits Sublandlord for
    any amounts charged in previous periods occurring during the
    term of the Sublease with respect to the Additional Premises for
    Operating Expenses or Taxes or other Additional Rent items under
    the Master Lease, then, provided Subtenant has paid the amount
    so credited, Sublandlord shall (i)&#160;provide Subtenant with a
    copy of the supporting documentation received by Sublandlord and
    (ii)&#160;give to Subtenant a credit or refund equal to
    Subtenant&#146;s allocable share of the portion of such credit
    or refund.;
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    4.&#160;The electric energy to the Additional Premises shall be
    furnished pursuant to, and subject to, the provisions of
    Section&#160;3(b) (ix)&#160;of the Second Amendment and the
    other provisions of the Master Lease as they relate to the
    Additional Premises. Sublandlord shall not be liable in any way
    to Subtenant for any failure or defect in the supply or
    character of electric energy furnished to the Additional
    Premises except to the extent such failure or defect arises as a
    result of Sublandlord&#146;s gross negligence or willful
    misconduct;&#160;and
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    5.&#160;Sections&#160;6.04 and 6.05 of the Sublease shall not
    apply to the Additional Premises Fixed Rent. Provided Subtenant
    is not then in default under the terms, covenants and conditions
    of the Sublease following notice and expiration of applicable
    cure periods provided therein, Subtenant shall have the right to
    use and occupy the Additional Premises free solely of the
    Additional Premises Fixed Rent during (i)&#160;the six
    (6)&#160;month period commencing on the Additional Premises
    Commencement Date and (ii)&#160;the five (5)&#160;month period
    commencing on the one (1)&#160;year anniversary of the
    Additional Premises Commencement Date (the <B>&#147;Free Fixed
    Rent Periods&#148;</B>), except that during such period,
    Subtenant shall pay to Sublandlord all Additional Rent and other
    charges due during the above period. Except for the free Fixed
    Rent allowance as herein provided, Subtenant shall use and
    occupy the Additional Premises during the Free Fixed Rent
    Periods pursuant to all of the other terms, covenants and
    conditions of the Sublease.
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    <I><U>FOURTH:</U></I>&#160;&#160;1.&#160;Article&#160;VIII of
    the Sublease shall not apply to the Additional Premises.
    Subtenant acknowledges that Subtenant has fully inspected the
    Additional Premises and Subtenant agrees to accept possession
    thereof in its then &#147;as-is&#148; physical condition on the
    Additional Premises Commencement Date, including, without
    limitation, all existing partitions and without any furniture,
    furnishings or other personal property except as set forth in
    Article&#160;SIXTH hereof, and with all fixtures, equipment,
    improvements and appurtenances attached to or built into the
    Additional Premises on the Additional Premises Commencement Date
    (including, without limitation, any &#147;built-ins&#148;,
    carpeting, paneling, fixtures, partitions, equipment, lighting
    fixtures, doors, wall treatments, window treatments and
    shelving), all of which shall remain a part of the Additional
    Premises.
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    A.&#160;It is understood and agreed that Sublandlord shall not
    be required to make any improvements, alterations or repairs
    whatsoever to the Additional Premises or incur any expense to
    prepare the Additional Premises for Subtenant&#146;s occupancy
    thereof, except that Sublandlord shall deliver the Additional
    Premises in vacant, broom clean condition free of all tenancies
    and occupancies (other than Sublandlord&#146;s tenancy under the
    Master Lease).
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    2.&#160;A. In making and executing this First Amendment to
    Sublease, Subtenant has not relied upon or been induced by any
    statements or representations (except as otherwise expressly
    provided in this First Amendment to Sublease) of any persons
    with respect to the Additional Premises or of any other matter
    affecting the Additional Premises or this transaction which
    might be pertinent in considering the leasing of the Additional
    Premises or the execution of this First Amendment to Sublease.
    Subtenant acknowledges that Sublandlord has afforded Subtenant
    the opportunity for full and complete investigations,
    examinations and inspections.
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    3.&#160;A. Subtenant shall, at Subtenant&#146;s expense, perform
    all of the work and installations necessary for Subtenant&#146;s
    initial occupancy of the Additional Premises (the
    <B>&#147;Initial Work&#148;</B>) subject to the provisions of
    the
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<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Sublease, including, without limitation, Sublandlord&#146;s and
    Master Landlord&#146;s prior written approval thereof. Subtenant
    agrees that it will, prior to the commencement of any work in
    the Additional Premises, deliver to Sublandlord all certificates
    of insurance required to be supplied to Sublandlord by Subtenant
    pursuant to the terms of the Sublease.
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    B.&#160;1.&#160;In consideration of Subtenant performing and
    completing all of the Initial Work in the entire Additional
    Premises, Sublandlord shall, subject to the terms and conditions
    of Section&#160;B.3 of this Article, reimburse or cause to be
    reimbursed to Subtenant, an amount equal to the lesser of
    (i)&#160;the actual cost of the labor, materials and any other
    hard costs or reasonable soft costs incurred (including, without
    limitation, engineering, architectural and consulting fees) in
    connection with the installation of the physical improvements
    comprising the Initial Work, or (ii)&#160;ONE HUNDRED SEVENTY
    THOUSAND FIVE HUNDRED FORTY AND 00/100 ($170,540.00) DOLLARS,
    representing <B>&#147;Sublandlord&#146;s Contribution&#148;
    </B>to such work, it being understood and agreed that
    Sublandlord&#146;s Contribution shall not exceed such sum, and
    that all costs and expenses in excess of said sum shall be borne
    solely by Subtenant.
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    2.&#160;Provided Subtenant is not in default under the Sublease
    following notice and expiration of applicable cure periods
    provided herein, Sublandlord&#146;s Contribution as provided in
    Paragraph&#160;B.2 hereof shall be paid out from time to time
    upon written request of the Chief Financial Officer or
    equivalent officer of Subtenant (the <B>&#147;Request&#148;</B>)
    as the Initial Work progresses, but not more frequently than
    monthly and which payment by Sublandlord shall be made on a pari
    passu basis, along with payments for the Initial Work to be paid
    by Subtenant hereunder, such that the proportion to be paid by
    Sublandlord of the cost of the work then performed to date shall
    in no event exceed the ratio that the total Sublandlord&#146;s
    Contribution bears to the total projected cost of the Initial
    Work. Any such Request shall be received no later than nine
    (9)&#160;months following the Additional Premises Commencement
    Date and shall be accompanied by the following:
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    (a)&#160;copies of all receipts, invoices and bills for the work
    completed and materials furnished in connection with the Initial
    Work and incorporated in the Additional Premises which are to be
    paid from the requested disbursement or which have been paid by
    Subtenant and for which Subtenant is seeking reimbursement;
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    (b)&#160;copies of all work orders, change orders and other
    materials relating to the work or materials, if any, which are
    the subject of the requested reimbursement;
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    (c)&#160;a certificate signed by Subtenant&#146;s independent
    licensed architect, dated not more than ten (10)&#160;days prior
    to such Request, setting forth the following:
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    (i)&#160;that the sum then requested is justly due to persons
    who have rendered services or furnished materials for the work
    therein specified, and giving a brief description of such
    services and materials and the several amounts due to each of
    said persons in respect thereof, and stating that no part of
    such expenditure is being made the basis, in any previous or
    then pending prior request, for the receipt of
    Sublandlord&#146;s Contribution or has been made out of the
    proceeds of Sublandlord&#146;s Contribution received by
    Subtenant, that the sum then requested does not exceed the value
    of the services and materials described in the certificate, and
    that, in his opinion, the portion of the Initial Work
    theretofore completed was performed in a good and workmanlike
    manner and substantially in accordance with the plans therefor;
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    (ii)&#160;that except for the sum then requested, there is no
    outstanding indebtedness (except for withholding of ten (10%)
    percent retainages) known to the persons signing such
    certificate, which is then due for labor, wages, materials,
    supplies or services in connection with the Initial Work which,
    if unpaid, might immediately become the basis of a
    vendor&#146;s, mechanic&#146;s, laborer&#146;s or material
    man&#146;s statutory or similar lien upon such work or upon the
    land and building or any part thereof or upon Subtenant&#146;s
    leasehold interest;
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    (iii)&#160;a good faith estimate of the percentage of the
    Initial Work theretofore completed;&#160;and
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    (d)&#160;waivers of lien from all contractors, subcontractors
    and materialmen involved in the performance of the Initial Work
    relating to the portion of the Initial Work theretofore
    performed and materials theretofore
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    provided and for which previous disbursements
    <FONT style="white-space: nowrap">and/or</FONT> the
    requested disbursement has been or is to be made (except to the
    extent such waivers of lien were previously furnished to
    Sublandlord).
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    Subject to the provisions of Paragraph&#160;B.2 hereof, upon
    compliance with the foregoing provisions of this
    Paragraph&#160;B.3, Sublandlord shall pay or cause to be paid to
    Subtenant or the persons named (pursuant to
    subdivision&#160;(c)(i) of this Section) in such certificate,
    the respective amounts stated therein to be due to them provided
    (less ten (10%) percent of such sum as retainage), provided
    however, that Sublandlord&#146;s Contribution shall not exceed
    ONE HUNDRED SEVENTY THOUSAND FIVE HUNDRED FORTY AND 00/100
    ($170,540.00) DOLLARS, and that all costs and expenses in excess
    of said sum shall be borne solely by Subtenant.
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    <I><U>FIFTH:</U></I>&#160;&#160;Upon Subtenant&#146;s execution
    of this First Amendment to Sublease, Subtenant shall deliver to
    Sublandlord a letter of credit in the amount of $511,620.00 to
    be held by Sublandlord pursuant to the terms of the Sublease as
    additional security for the faithful performance and observance
    by Subtenant of the terms, provisions and conditions of the
    Sublease (the &#147;Additional Security&#148;). Provided
    Subtenant shall not then be in default under any of the terms,
    covenants and conditions of the Sublease, and provided further
    that at no time shall Sublandlord have drawn down on any
    security deposit or letter of credit theretofore maintained
    under the Sublease as permitted under the Sublease, then, upon
    written notice to Sublandlord, the amount of Additional Security
    required to be deposited under the Sublease or LC Amount may be
    reduced after the dates and to the amounts as follows:
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 8%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    (i)&#160;After the date that is twelve (12)&#160;months
    following the day immediately succeeding the last day of the
    initial Free Fixed Rent Period pursuant to Section&#160;5 of
    Article&#160;THIRD of this First Amendment to Sublease (the
    &#147;1st&#160;Reduction Date&#148;), to $383,715.00;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 8%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    (ii)&#160;After the date that is twelve (12)&#160;months
    following the 1st&#160;Reduction Date, to $255,810.00 (the
    &#147;2nd&#160;Reduction Date&#148;);&#160;and
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 8%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    (iii)&#160;After the date that is twelve (12)&#160;months
    following the 2nd&#160;Reduction Date and for the balance of the
    term of the Sublease, to $127,905.00.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    It is agreed that the security
    <FONT style="white-space: nowrap">and/or</FONT> LC
    Amounts required to be maintained pursuant to this
    Article&#160;FIFTH are (and shall remain) in addition to the
    security
    <FONT style="white-space: nowrap">and/or</FONT> LC
    Amounts required to be maintained pursuant to Article&#160;XXV
    of the Sublease prior to this First Amendment to Sublease.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <I><U>SIXTH:</U></I>&#160;&#160;1.&#160;Sublandlord&#146;s
    office furniture and equipment listed on
    Exhibit&#160;&#147;A&#148; annexed hereto and made a part hereof
    (the <B>&#147;Office Furniture and Equipment&#148;</B>) shall
    remain in the Additional Premises pursuant to the provisions of
    this Article. In consideration of the execution and delivery of
    this First Amendment to Sublease by Subtenant, Sublandlord
    hereby conveys to Subtenant and Subtenant hereby accepts all of
    Sublandlord&#146;s right, title and interest in and to the
    Office Furniture and Equipment. Such conveyance is made with no
    recourse, warranty or representation of any nature whatsoever,
    express or implied, including any warranty of fitness for any
    particular purpose, except that Sublandlord hereby represents
    and warrants that such Office Furniture and Equipment is owned
    by Sublandlord free and clear and is not subject to any liens or
    encumbrances and that no third party has any rights in and to
    such Office Furniture and Equipment.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    2.&#160;Subtenant acknowledges that it has inspected the Office
    Furniture and Equipment, is familiar with its condition and
    accepts the same in its &#147;as-is&#148; physical condition as
    of the Additional Premises Commencement Date. Except as
    otherwise set forth herein, neither Sublandlord nor any agent or
    representative of Sublandlord has made any express or implied
    warranties, guaranties, inducements, representations or
    information pertaining to the Office Furniture and Equipment or
    any part thereof, the physical condition, the uses which can be
    made of same or any other matter or thing with respect thereto.
    Subtenant shall remove all of the Office Furniture and Equipment
    from the Subleased Premises on or before the Expiration Date or
    the sooner termination of the Sublease.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    3.&#160;Subtenant shall obtain and keep in full force and effect
    at all times during the term of the Sublease insurance policies
    in accordance with the terms of the Master Lease, which
    insurance policies, in addition to the requirements set forth in
    the Master Lease, shall name Sublandlord as an additional
    insured.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    4.&#160;Subtenant agrees to pay any applicable sales and use
    taxes arising out of or in connection with the conveyance of the
    Office Furniture and Equipment to Subtenant.
</DIV>

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <BR>
    4
</DIV><!-- END LOGICAL PAGE -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN LOGICAL PAGE -->

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <I><U>SEVENTH:</U>&#160;&#160;</I>If Sublandlord is unable to
    give (or delayed in giving ) possession of the Additional
    Premises to Tenant on the Additional Premises Commencement Date
    because of the holding-over or retention of possession of any
    tenant, undertenant or occupants, or for any other reason,
    Sublandlord shall not be subject to any liability for failure to
    give possession on said date and the validity of this First
    Amendment to Sublease and the Sublease shall not be impaired
    under such circumstances, nor shall the same be construed in any
    way to extend the term of the Sublease, but the Additional
    Premises Commencement Date shall be deemed extended until the
    date on which Sublandlord shall have tendered delivery of
    possession thereof to Subtenant (provided Subtenant is not
    responsible for the inability to obtain possession). The
    provisions of this Paragraph are intended to constitute &#147;an
    express provision to the contrary&#148; within the meaning of
    <FONT style="white-space: nowrap">Section&#160;223-a</FONT>
    of the New York Real Property Law. In the event that Sublandlord
    does not deliver possession of the Additional Premises by the
    date that is sixty (60)&#160;days following the date of
    execution and delivery of this First Amendment to Sublease by
    Sublandlord and Subtenant and execution and delivery of the
    Master Landlord Consent by the parties thereto (the
    <B>&#147;Deadline Date&#148;)</B>, then the Free Fixed Rent
    Period set forth in subdivision (i)&#160;of Section&#160;5 of
    Article&#160;Third of this First Amendment to Sublease shall be
    extended one (1)&#160;day for each day following the Deadline
    Date that the Additional Premises are not delivered until the
    date Sublandlord delivers possession of the Additional Premises.
    The foregoing extension of the Free Fixed Rent Period shall be
    Subtenant&#146;s exclusive remedy with respect to the failure
    (or delay) to deliver the Additional Premises.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <I><U> EIGHTH:</U></I>&#160;&#160;Notwithstanding anything to
    the contrary contained in the Sublease, Article&#160;VIII of the
    Sublease is hereby amended by deleting Section&#160;8.01B
    (i)&#160;and Section&#160;8.02B thereof and Subtenant
    acknowledges that Sublandlord has no obligation to enclose the
    internal stairway leading from the Present Premises to the
    Additional Premises or perform any other work in connection
    therewith.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <I><U>NINTH:</U></I>&#160;&#160;Subtenant warrants and
    represents that (a)&#160;it dealt with no broker in consummating
    this First Amendment to Sublease, and (b)&#160;no conversations
    or prior negotiations were had with any broker concerning the
    renting of the Additional Premises other than Cushman&#160;&#38;
    Wakefield, Inc. and Colliers ABR, Inc. (collectively,
    <B>&#147;Brokers</B>&#148;). Sublandlord warrants and represents
    that (a)&#160;it dealt with no broker in consummating this First
    Amendment to Sublease, and (b)&#160;no conversations or prior
    negotiations were had with any broker concerning the renting of
    the Additional Premises to Subtenant other than the Brokers.
    Subtenant agrees to indemnify and hold Sublandlord harmless
    against any claims, losses, damages, judgments, costs and
    expenses (including reasonable attorneys&#146; fees and
    disbursements) arising out of any breach of its foregoing
    representations. Sublandlord agrees to indemnify and hold
    Subtenant harmless against any claims, losses, damages,
    judgments, costs and expenses (including reasonable
    attorneys&#146; fees and disbursements) arising out of any
    breach of its foregoing representations. Commission, if any,
    payable to Brokers shall be paid by Sublandlord.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <I><U>TENTH:</U></I>&#160;&#160;This First Amendment to Sublease
    shall not become effective unless and until the written consent
    of the Master Landlord to this First Amendment to Sublease,
    which consent shall include, in substance, an agreement by
    Master Landlord to recognize Subtenant under the terms of the
    Sublease in the event of a termination of the Master Lease by
    reason of a default thereunder by Sublandlord or voluntary
    termination of the Master Lease except in certain circumstances,
    subject to the terms of such consent (the <B>&#147;Master
    Landlord Consent&#148;</B>) has been obtained in form and
    substance reasonably acceptable to Sublandlord and Subtenant,
    and a copy of the fully executed Master Landlord Consent has
    been delivered to Sublandlord and Subtenant. Promptly following
    execution and delivery of this First Amendment to Sublease by
    Sublandlord and Subtenant, Sublandlord shall request the Master
    Landlord Consent. If the written Master Landlord Consent to this
    First Amendment to Sublease shall not be obtained on or before
    forty-five (45)&#160;days following execution of this First
    Amendment to Sublease by Sublandlord and Subtenant, then
    Sublandlord and Subtenant shall each have the right to terminate
    this First Amendment to Sublease upon ten (10)&#160;days&#146;
    prior written notice to the other party and unless the Master
    Landlord Consent is obtained within said ten (10)&#160;day
    period, this First Amendment to Sublease shall be of no further
    force or effect and shall be deemed null and void <U>ab</U>
    <U>initio</U>, and neither Sublandlord nor Subtenant shall have
    any liability hereunder, except that Sublandlord shall promptly
    return any Additional Premises Fixed Rent and security deposit
    delivered by Subtenant to Sublandlord pursuant to this First
    Amendment to Sublease; but the Sublease in effect prior to this
    First Amendment to Sublease shall remain in full force and
    effect and may not be terminated if the Master Landlord Consent
    to this First Amendment to Sublease is not obtained.
</DIV>

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <BR>
    5
</DIV><!-- END LOGICAL PAGE -->
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<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN LOGICAL PAGE -->

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Subtenant hereby agrees that it shall cooperate in good faith
    with Sublandlord and shall comply with any reasonable requests
    made of Subtenant by Master Landlord in the procurement of the
    Master Landlord Consent.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <I><U>ELEVENTH:</U></I>&#160;&#160;Subject to the provisions of
    the Sublease and Master Lease, including, without, limitation,
    Article&#160;XV of the Sublease and Section&#160;7.4 of the
    Master Lease, at Subtenant&#146;s request, Sublandlord shall
    request Master Landlord maintain listings (pursuant to
    Section&#160;7.4 of the Master Lease) on the Building directory
    of the names of Subtenant and the names of any officers or
    employees of Subtenant; provided, however, that the number of
    names so listed shall be in the same proportion to the number of
    listings to which Tenant is entitled under the Master Lease as
    the aggregate number of square feet of rentable area of the
    Subleased Premises is to the aggregate number of square feet of
    rentable area of the Premises. Any amounts payable to Master
    Landlord for such listings shall be payable by Subtenant as a
    Subtenant Surcharge.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <I><U>TWELFTH:</U></I>&#160;&#160;This First Amendment to
    Sublease is being tendered to Subtenant without obligation on
    Sublandlord&#146;s part and in no event shall it be deemed to be
    binding on Sublandlord or give Subtenant any rights unless and
    until Sublandlord shall have executed the same and delivered a
    copy to Subtenant.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <I><U>THIRTEENTH:</U></I>&#160;&#160;This Agreement may not be
    changed, modified or cancelled orally. Except as hereinabove
    modified and amended, and as so modified and amended, the
    Sublease is hereby ratified and confirmed in all respects and
    shall be binding upon the parties hereto and their respective
    successors and permitted assigns.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    IN WITNESS WHEREOF, the parties hereto have hereunto set their
    hand and seals as of the day and year first above written.
</DIV>

<DIV style="margin-top: 24pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 49%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <U>BKF MANAGEMENT CO., INC.</U>, Sublandlord
</DIV>

<DIV style="margin-top: 48pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="49%"></TD>
    <TD width="4%"></TD>
    <TD width="47%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>&nbsp;</TD>
    <TD>    By:&#160;
</TD>
    <TD align="left">
    <DIV style="display: inline; text-align: left; width: 90%">/s/&#160;&#160;<FONT style="font-variant: SMALL-CAPS">J.
    Clarke Gray</FONT></DIV>
</TD>
</TR>

</TABLE>

<DIV style="font-size: 2pt; margin-left: 53%; width: 100%; align: left; border-bottom: 1pt solid #000000"></DIV><!-- callerid=999 iwidth=455 length=0 -->

<DIV align="left" style="margin-left: 53%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Name:&#160;J. Clarke Gray
</DIV>

<DIV align="left" style="margin-left: 53%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">

</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="53%"></TD>
    <TD width="12%"></TD>
    <TD width="35%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>&nbsp;</TD>
    <TD>    Title:&#160;CFO
</TD>
    <TD align="left">

</TD>
</TR>

</TABLE>

<DIV style="margin-top: 24pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 49%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <U>DAYLIGHT FORENSIC AND ADVISORY LLC,</U> Subtenant
</DIV>

<DIV style="margin-top: 48pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="49%"></TD>
    <TD width="4%"></TD>
    <TD width="47%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>&nbsp;</TD>
    <TD>    By:&#160;
</TD>
    <TD align="left">
    <DIV style="display: inline; text-align: left; width: 90%">/s/&#160;&#160;<FONT style="font-variant: SMALL-CAPS">Ellen
    Zimiles</FONT></DIV>
</TD>
</TR>

</TABLE>

<DIV style="font-size: 2pt; margin-left: 53%; width: 100%; align: left; border-bottom: 1pt solid #000000"></DIV><!-- callerid=999 iwidth=455 length=0 -->

<DIV align="left" style="margin-left: 53%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Name:&#160;Ellen Zimiles
</DIV>

<DIV align="left" style="margin-left: 53%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">

</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="53%"></TD>
    <TD width="12%"></TD>
    <TD width="35%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>&nbsp;</TD>
    <TD>    Title:&#160;CEO
</TD>
    <TD align="left">

</TD>
</TR>

</TABLE>

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <BR>
    6
</DIV><!-- END LOGICAL PAGE -->
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<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN LOGICAL PAGE -->

<TABLE border="0" width="100%" align="center" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
<!-- Table Width Row -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="76%">&nbsp;</TD>	<!-- colindex=01 type=maindata -->
    <TD width="6%">&nbsp;</TD>	<!-- colindex=02 type=gutter -->
    <TD width="1%">&nbsp;</TD>	<!-- colindex=02 type=maindata -->
    <TD width="9%">&nbsp;</TD>	<!-- colindex=03 type=gutter -->
    <TD width="8%">&nbsp;</TD>	<!-- colindex=03 type=maindata -->
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <FONT style="font-size: 10pt">STATE OF NEW YORK
    </FONT>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    <FONT style="font-size: 10pt">)
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    <FONT style="font-size: 10pt">:
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    <FONT style="font-size: 10pt">ss.:
    </FONT>
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <FONT style="font-size: 10pt">COUNTY OF NEW YORK
    </FONT>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    <FONT style="font-size: 10pt">)
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
</TABLE>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">

</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    On
    the&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    day
    of&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    in the year 2006 before me, the undersigned, a Notary Public in
    and for said State, personally
    appeared&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;,
    personally known to me or proved to me on the basis of
    satisfactory evidence to be the individual(s) whose name(s) is
    (are) subscribed to the within instrument and acknowledged to me
    that he/she/they executed the same in his/her/their
    capacity(ies), and that by his/her/their signature(s) on the
    instrument, the individual(s), or the person upon behalf of
    which the individual(s) acted, executed the instrument.
</DIV>

<DIV style="margin-top: 24pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 49%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <DIV style="display: inline; text-align: center; width: 90%">/s/&#160;&#160;<FONT style="font-variant: SMALL-CAPS">Notary
    Public</FONT></DIV>
</DIV>

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <BR>
    7
</DIV><!-- END LOGICAL PAGE -->
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<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN LOGICAL PAGE -->

<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <B><U><FONT style="font-family: 'Times New Roman', Times">EXHIBIT
    &#147;A&#148;</FONT></U></B>
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    All built-in furniture currently located in the Additional
    Premises
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    All Conference Room&#160;Furniture currently located in the
    Additional Premises
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

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    All other moveable furniture to the extent remaining in the
    Additional Premises on the
</DIV>

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    Additional Premises Commencement Date, in Sublandlord&#146;s
    sole discretion.
</DIV>

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    <BR>
    A-1
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