EXHIBIT 10.10

                                 LOAN AGREEMENT


This agreement (the "Agreement") sets forth the terms upon which Forval
Corporation ("Forval") will provide a loan to PPOL, Inc. ("PPOL").

Article 1         Loan
     1.   Forval will provide a loan in the amount of 250,000,000 Yen to PPOL on
          October 13, 2004.
     2.   PPOL has requested that 80,000,000 Yen of the total loan be remitted
          in US Dollars.
     3.   Forval offers to subtract the 80,000,000 Yen (US$71,742.45) remitted
          on October 6, 2004 from the amount described in Article 1.2 of this
          Agreement. PPOL has accepted this offer.
     4.   Forval will subtract the amount described in Article 1.2 of this
          Agreement from the total loan of 250,000,000 Yen, and will remit
          170,000,000 Yen.
     5.   Regardless of the remittance date described in Article1.3 of this
          Agreement, the date described in Article1.1 shall be deemed the loan
          execution date and the initial date of reckoning.

Article 2         Contract Period and Interest Rate
         The interest rate will be at 2% per annum (365 days / year). PPOL will
         pay, by March 31, 2005, the principal and interest to an account
         designated by Forval.

Article 3         Miscellaneous
     1.   The fees incurred by Article1.2 and Article 1.3, such as remittance
          fees, will be separately invoiced to PPOL by Forval. PPOL is
          responsible for paying these fees.
     2.   Forval will determine the US Dollar - Yen exchange rate for this
          Agreement.
     3.   If a question arises, both parties will resolve it by discussion under
          the doctrine of good faith. This constitutes a Loan Agreement between
          Forval and PPOL. Both parties will sign and seal two (2) copies of
          this Agreement and each party will keep one (1) original copy. October
          13, 2004

_______________________________________
Hideo Ohkubo
CEO, Forval Corporation
5-52-2 Jingu-mae, Shibuya-ku, Tokyo, Japan



_______________________________________
Hideo Ohkubo
CEO, PPOL, Inc.
One City Boulevard West, Suite 870
Orange, California, USA