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                                                                   Exhibit 10.60

Translated from Japanese

     CONTRACT ON ENTRUSTING SALES CONCERNING AU CORPORATE CELLPHONE SERVICES

KDDI, Inc (hereinafter A) and Global Hot line, Inc (hereinafter B) shall enter
into agreement (hereinafter the Agreement) on promoting subscriptions of
telecommunication services and selling related products that are entrusted to B
by A to corporate clients (hereinafter the Operations) as follows:

(The Operations)

1.  A entrusts B with the Operations provided in the separate sheet.

2.  A and B shall set the goals regarding the Operations. The goals shall be
    provided on the separate sheet except for the case in which special
    arrangement has been made to the Agreement and other agreement in writing
    between A and B.

(Definitions of terms)

1. This Agreement employs the following terms by each definition set forth.

Terms                                   Meaning
--------------------------------------------------------------------------------
(1) Corporate au communication          Telecommunication services based on A's
    services                            au communication services contract
                                        offered by A (limited to what A
                                        separately specifies).
--------------------------------------------------------------------------------
(2) Related Corporate au                Telecommunication services related to
    communication services              (1) (including corporate fixed lines
                                        communication services).
--------------------------------------------------------------------------------
(3) Solution services                   Other non-telecommunication services
                                        provided by A related to (1) and/or (2)
                                        that A separately specifies.
--------------------------------------------------------------------------------
(4) Corporate au communication          (1), (2) and (3)
    services and others
--------------------------------------------------------------------------------
(5) Related products                    End apparatus, accessories, and
                                        peripherals related to (4).
--------------------------------------------------------------------------------
(6) au contract                         au contract provided in A's au
                                        communication services contract that
                                        concerns with (1)
--------------------------------------------------------------------------------

(Personnel management)

3.  B shall provide organization, placement, administration system, education
    and training to perform the Operations. A shall not directly provide these
    to B's employees.

[*] = CERTAIN INFORMATION IN THIS EXHIBIT HAS BEEN OMITTED AND FILED SEPARATELY
WITH THE SECURITIES AND EXCHANGE COMMISSION. CONFIDENTIAL TREATMENT HAS BEEN
REQUESTED WITH RESPECT TO THE OMITTED PORTIONS. OMITTED TEXT IS INDICATED BY AN
"*".

                                       1
<PAGE>

(Performance)

4.  B shall carry out the Operations with due management care following the
    Agreement and A's instructions.

    2.  A may request B to improve its way of performing the Operations if A
        assumes there are any problems with it. B shall respond to it as soon as
        possible.

    3.  If B receives protests or complaints from any third party or inflicts
        damage to any third party or causes a dispute between the third party in
        performing the Operations, B shall report it to A immediately and take
        responsibility to process and solve it at its cost.

    4.  B shall not damage or take actions to possibly damage A's honor, credit
        and the like.

    5.  B shall comply with any related laws and instructions or guidance by
        competent regulators.

(Performers of the Operations)

5.  B shall determine the employees to perform the Operations (hereinafter the
    Operators). Also, whenever A requests, B shall notify A, considering the
    intent of the request, the names of the Operators and others in writing in
    the format that A designates as soon as possible.

    2.  B shall select a manager from among the Operators in accordance with the
        arrangement separately provided through discussion with A and then
        notify of the manager to A in writing in the format that A designates.
        This applies whenever a manager is changed, however, provided that any
        temporary employee, e.g. a part timer cannot be appointed as manager.

    3.  B shall manage the Operators so that they observe the duties provided in
        the Agreement and take the whole responsibility for the Operators
        concerning performing the Operations.

(Education and training)

6.  B shall, in its responsibility and at its cost, provide the Operators with
    sufficient education and training to let them perform the Operations
    appropriately and smoothly.

    2.  A will cooperate B upon B's request in the education and training based
        on the provision above if A recognizes as necessary.

    3.  The two provisions above shall be applied to the education and training
        to any sub-consignee provided in Article 11.2 as well.

(Report)

7.  B shall report the Operations progress in writing in the form A separately
    designates by the 5th business day in the following month. Also A may
    request B to report on the progress anytime. In the event of the said
    request, B shall immediately report it to A in writing in the format that A
    separately designates.

    2.  A may enter B's offices or other places related to the Operations with
        B's advance admission to confirm and/or investigate the status of the
        Operations and request relevant documents and others to review, which B
        shall cooperate with.

                                       2
<PAGE>

(Responsibility based on Labor Laws)

8.  B shall comply with the Labor Laws, related acts and regulations concerning
    the Operators and take the whole responsibility as employer and business
    proprietor as provided in these.

    2.  If an injury or any other accident occurs to any of the Operators, B
        shall process and solve it in its responsibility and at its cost so that
        no troubles should be caused to A.

(Leases of apparatus and others)

9.  A may rent B apparatus and/or equipment and others that A designates
    (hereinafter Apparatus and others) with or without charges as A recognizes
  


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