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22118 20 th Ave. SE, Suite 142
Bothell, WA 98021
Telephone 425.424.3324

Exhibit 10.1
April 18, 2008

Stephen Wilson
PO Box 779  
Woodinville WA 98072


RE:        Employment with Neah Power Systems, Inc.

Dear Mr. Wilson

We are extremely impressed with your qualifications and enthusiasm, and are confident that you will be a great addition to our growing team. Accordingly, we are pleased to offer you a full-time employment position with Neah Power Systems, Inc. This letter serves as our formal offer, combined with the employee Intellectual Property assignment, which together specify the terms and conditions required of all our employees. When signed and accepted by you, they shall serve as our binding employment agreement. Your employment, as with all employees at Neah Power, per State law , is on an at will basis.

We offer you a position as Controller, reporting to Chris D’Couto, with an effective starting date of April 21, 2008 and an annual base salary of $130,000 per year. An annual bonus plan is curr

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