Exhibit 10(d)

Letter  of  Agreement  from Yellowstone Corporate  Services,  Inc.  and
Jupiter Capital Korea Co. Ltd. to Mr. Mean-Churl Lee dated February  6,
2002  with  regard  to  number of shares to be issued  by  the  Listing
Vehicle used for listing of Wink Co. Ltd



February 6, 2002

Mr. Mean Churl Lee
106-69 Daelim Kang Byun Town,
Eungbong-dong Sungdongku, Seoul, Korea,(133-769)


Dear Mr. Lee,

We refer to the Contract for Services entered into by Wink Co. Ltd.
("Wink"), Yellowstone Corporate Services Inc. ("YCSI"), and Jupiter
Capital  Korea  Co. Ltd ("JCK") in September 2001, the  rights  and
obligations  of which were assigned to you by Wink on  February  6,
2002.

Pursuant  to Clause 4 of the above-mentioned Contract for  Services
YCSI  and JCK shall receive a total of 842,105 shares of a  Listing
Vehicles  for  being  the Joint Project Manager  for  provision  of
services stipulated under this contract.

We  hereby confirm we agree that YCSI and JCK shall only be entitled  to
795,406 shares of the Listing Vehicle and that the distribution of these
shares is as follow :-

   Name of entity        Date shares        Number of     Consideration
                         issued/to be        shares
                            issued
-------------------------------------------------------------------------
Jupiter Capital        January 8, 2002       200,000        USD200.00
Korea Co. Ltd.
-------------------------------------------------------------------------
Jupiter Capital        January 8, 2002        30,000        USD200.00
Limited.
-------------------------------------------------------------------------
Harold P. Gewerter     February 11, 2002      50,000         USD50.00
Esq. Ltd
-------------------------------------------------------------------------
Yellowstone            Upon effectiveness    515,406        USD515.41
Corporate Services,    of    registration
Inc. for               statements
distribution to its    registering  these
stockholders           shares with the US
                       Securities     and
                       Exchange
                       Commission
-------------------------------------------------------------------------


We  understand that you undertake to cause the Listing  Vehicle  to
register  the  515,406 shares of its common stock  to  be  sold  to
Yellowstone  Corporate  Services,  Inc.  with  the  United   States
Securities and Exchange Commission ("SEC"), and that this sale will
only  be  completed upon the registration is declared effective  by
the SEC.

For and on behalf of             For and on behalf of
YELLOWSTONE CORPORATE SERVICES,  Jupiter Capital Korea Co. Ltd.
INC.

/s/ King K. Yu                   /s/ Chang-Suk Kim
-------------------------------  -------------------------------
King K. Yu                       Chang-Suk Kim
Director & President             Chief Executive Officer

Accepted by:

/s/ Mean-Churl Lee                                     2/6/2002
-------------------------------                  ---------------
Mean-Churl Lee                                           Date