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Commercial Loan and Security Agreement

Entities:
Date:
2007
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17K
ID:
#2692910

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                         AMENDMENT DATED JANUARY 6, 2007
                    TO COMMERCIAL LOAN AND SECURITY AGREEMENT

     THIS  AMENDMENT  DATED  JANUARY  6, 2007 TO  COMMERCIAL  LOAN AND  SECURITY
AGREEMENT  ("Amendment"),  is by and between STANFORD INTERNATIONAL BANK LTD., a
company  organized  under  the  laws of  Antigua  (the  "Lender")  and  SUPERIOR
GALLERIES,  INC., a Delaware  corporation  ("Borrower"),  with  reference to the
following facts:

                                 R E C I T A L S

     A. Pursuant to a Commercial Loan and Security  Agreement  originally  dated
October 1, 2003, as amended as of March 29, 2005 and as further amended on April
7, 2006,  Stanford  Financial Group Company ("SFG") has provided  certain credit
facilities to Borrower.  Such Commercial Loan and Security  Agreement as amended
to date,  is referred to herein as the "Loan  Agreement."  On November 30, 2004,
the Lender was  assigned  all of SFG's  right,  title and  interest  in the Loan
Agreement and the promissory note issued thereunder.

     B. The  maximum  amount  that can  currently  be  borrowed  under  the Loan
Agreement is $10,850,000. The parties desire to increase the maximum amount that
may be borrowed under the Loan Agreement to $19,892,340.00.

     C. The parties to further amend the Loan  Agreement in accordance  with the
terms and conditions set forth herein.

     D. As of the date  hereof,  the parties  have  entered  into a  forbearance
agreement  (the  "Forbearance  Agreement")  with  respect to  certain  "Existing
Defaults" under the Loan  Agreement,  as such term is defined in the Forbearance
Agreement.

     NOW,  THEREFORE,  in  consideration of the premises and the mutual promises
herein  made,  and in  consideration  of  the  representations,  warranties  and
covenants herein contained, the parties agree as follows:

                                    AGREEMENT
                                    ---------

     1. Except as provided in the Forbearance Agreement or any other forbearance
agreement that the Lender may execute from time-to-time,  the parties agree that
the maximum  amount that may be borrowed  under the Loan  Agreement  is Nineteen
Million  Eight  Hundred   Ninety  Two  Thousand   Three  Hundred  Forty  Dollars
($19,892,340.00).  Accordingly,  the first  sentence  of Section 1.1 of the Loan
Agreement is hereby amended to read in full as follows:

     "Subject to all the terms and conditions of this Agreement,  including
     the  preconditions  to loan advances as herein provided and so long as
     there  exists no Event of Default nor any event which with the passage
     of time,  the  giving of notice or both would  constitute  an Event of
     Default (other than "Existing  Defaults" as defined in the Forbearance
     Agreement),  Lender will make  available  to the  Borrower a revolving



     Commercial  Loan in the  principal  amount of Nineteen  Million  Eight
     Hundred    Ninety   Two   Thousand   Three   Hundred   Forty   Dollars
     ($19,892,340.00)  (referred  to herein as the "Loan")  which  Borrower
     shall use for borrowing  against its inventory and providing  loans to
     Borrower's  customers  secured by  collateral  property  consigned  to
     Borrower for auction or otherwise in  Borrower's  possession,  custody
     and control."

     2. Consistent  with Section 1 above,  Borrower shall execute and deliver an
amended and restated promissory note in the form attached hereto as Exhibit "A",
reflecting  the  increased  loan amount.  Such  amended and restated  note shall
replace the currently existing  Commercial Note originally dated March 29, 2005,
as amended to date, delivered by the Borrower to Lender under the Loan Agreement
(the "Commercial Note") in the principal amount of $10,850,000.

     3.  Simultaneously  with the  execution  hereof,  the Lender  shall make an
advance to the  Borrower in the amount of  $400,000,  along with  interest  from
January 1, 2007 through the date of this payment (estimated at $137 per day), to
repay certain indebtedness due to an affiliate of the Borrower,  which repayment
(including  the  interest  payment)  Lender  expressly  approves  and waives any


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