EX-10.27

对担保循环信用额度本票的第三项修正案(统称为本修正案)于2022年3月17日在加利福尼亚州的ARCA循环公司(“借款人”)和特拉华州的有限责任公司(“贷款人”)Isaac Capital Group，LLC之间签订。

鉴于，贷款人和借款人是日期为2019年8月28日的有担保循环信用额度本票(经不时修订)的当事人，原始本金总额为2,500,000美元(经修订，“票据”)(此处未明确定义的任何大写术语将具有票据中赋予它们的含义)；以及

鉴于，贷款人一直在当前到期日之后支付票据款项，并希望出于善意进一步延长票据的到期日，以全额偿付票据；

鉴于借款人和贷款人各自希望更改票据的期限，并将票据从有担保的循环信贷额度转换为四年期，并按月付款；以及

鉴于，票据目前尚有1,000,000.00美元有待借款人向贷款人支付。

因此，现在，考虑到双方在本修正案中的相互承诺，并出于其他良好和有价值的对价--在此承认其充分性--各方同意如下：

延长到期日。贷款人特此将票据的到期日延长至2026年8月30日。

支付利息。在本修正案执行和交付后，借款人应立即向贷款人支付2022年3月月通常仅限利息的款项。

新的付款计划。根据附件A中的付款时间表，借款人将每月向贷款人支付24,766.50美元，从2022年4月30日开始，在每个月的最后一天支付，直到到期日。这48笔付款包括本金和单利(8.75%)，如附件A所示。

瓜兰特夫。Janone Inc.是内华达州的一家公司，也是借款人(“担保人”)的母公司，在此无条件地向ARCA保证及时足额偿付借款人在本票据项下对贷款人的所有债务。

批准。《附注》与本修正案及任何相关文件、文书和协议在下文中应指经修订的《附注》。

其他规定。未在本修正案中明确修订的本说明的规定应保持不变，并具有充分的效力和作用。如果本修正案的条款和条款与本附注有任何冲突，应以本修正案的条款为准。

签名。本修正案可签署副本。签名页的传真或其他电子传输将被视为原始签名页。应一方的要求，另一方将通过向请求方交付原始签名页来确认传真或电子传输的签名页。

特此证明，双方已促使本修正案自上文第一次写明的日期起正式签署并交付。

ICG Note Amortization Schedule EXHIBIT A ENTER VALUES Loan amount $1,000,000.00 Annual interest rate 8.75% Loan period in years 4 Number of payment per year 12 Start date of loan Apr-22 Optional extra payments $0.00 LOAN SUMMARY Scheduled Payment $24,766.50 Scheduled number of payments 48 Actual number of payments 48 Total early payments $0.00 Total interest $188,792.16 Lender Name Isaac Capital Group PMT NO PAYMENT DATE BEGINNING BALANCE SCHEDULED PAYMENT EXTRA PAYMENT TOTAL PAYMENT PRINCIPAL INTEREST ENDING BALANCE CUMULATIVE INTEREST 1 Apr-22 $1,000,000.00 $24,766.50 $0.00 $24,766.50 $17,474.84 $7,291.67 $982,525.16 $7,291.67 2 May-22 $982,525.16 $24,766.50 $0.00 $24,766.50 $17,602.26 $7,164.25 $964,922.91 $14,455.91 3 Jun-22 $964,922.91 $24,766.50 $0.00 $24,766.50 $17,730.61 $7,035.90 $947,192,30 $21,491.81 4 Jul-22 $947,192.30 $24,766.50 $0.00 $24,766.50 $T7,859.89 $6,906.61 $929,332.41 $28,398.42 5 Aug-22 $929,332.41 $24,766.50 $0.00 $24,766.50 $17,990.12 $6,776.38 $911,342.29 $35,174.80 6 Sep—22 $911,342.29 $24,766.50 $0.00 $24,766.50 $18,121.30 $6,645.20 $893,220.99 $41,820.01 7 Oct-22 $893,220.99 $24,766.50 $0.00 $24,766.50 $18,253.43 $6,513.07 $874,967.55 $48,333.08 8 Nov—22 $874,967.55 $24,766.50 $0.00 $24,766.50 $18,386.53 $6,379.97 $856,581.02 $54,713.05 9 Dec-22 5856,582.02 $24,766.50 $0.00 $24,766.50 $18,520.60 $6,245.90 $838,060.42 $60,958.95 10 Jan-23 $838,060.42 $24,766.50 $0.00 $24,766.50 $18,655.65 $6,110.86 $819,404.77 $67,069.87 11 Feb-23 $819,404.77 $24,766.50 $0.00 $24,766.50 $18,791.68 $5,974.83 $800,613.10 $73,044.63 12 Mar-23 $800,613.10 $24,766.50 $0.00 $24,766.50 $18,928.70 $5,837.80 $781,684.40 $78,882.44 13 Apr-23 $781,684.40 $24,766.50 $0.00 $24,766.50 $19,066.72 $5,699.78 $762,617.68 $84,582.22 14 May-23 5762,617.68 $24,766.50 $0.00 $24,766.50 $19,205.75 $5,560.75 $743,411.93 $90,142.97 15 Jun-23 $743,411.93 $24,766.50 $0.00 $24,766.50 $19,345.79 $5,420.71 $724,066.14 $95,563.69 16 Jul-23 5724,066.14 $24,766.50 $0.00 $24,766.50 $19,486.85 $5,279.65 $704,579.28 $100,843.33 17 Au8-23 $704,579.28 $24,766.50 $0.00 $24,766.50 $39,62B.95 $5,137.56 $684,950.34 $105,980.89 18 Sep-23 $680,950.34 $24,766.50 $0.00 $24,766.50 $79,772.07 $4,994.43 $665,178.26 $110,975.32 19 Oct-23 $665,178.26 $2d,766.50 $0.00 $24,766.50 $19,916.25 $4,850.26 $645,262.02 $115,825.58 20 Nov-23 $645,262.02 $24,766.50 $0.00 $24,766.50 $20,061.47 $9,705.09 $625,200.55 $120,530.62 21 Dec-23 $625,200.55 $24,766.50 $0.00 $24,766.50 $20,207.75 $4,558.75 $604,992.80 $125,089.37 22 Jan-24 $604,992.80 $24,766.50 $0.00 $24,766.50 $20,355.10 $4,411.41 $584,637.70 $129,500.78 23 Feb-24 $584,637.70 $24,766.50 $0.00 $24,766.50 $20,503.52 $4,262.98 $564,134.18 $133,763.76 24 Mar-24 $564,134.18 $24,766.50 $0.00 $24,766.50 $20,653.02 $4,113.48 $543,481.16 $137,877.24 25 Apr-24 $543,481.16 $24,766.50 $0.00 $24,766.50 $20,803.62 $3,962.88 $522,677.54 $141,840.12 26 May-24 $522,677.54 $24,766.50 $0.00 $24,766.50 $20,955.31 $3,811.19 $501,722.23 $145,651.31 27 Jun-24 5501,722.23 $24,766.50 $0.00 $24,766.50 $21,108.11 $3,658.39 $480,614.11 $149,309.70 28 JuI-24 $480,614.11 $24,766.50 $0.00 $24,766.50 $23,262.03 $5,504.48 $459,352.09 $152,814.18 29 Aug-24 5459,352.09 $24,766.50 $0.00 $24,766.50 $21,417.06 $3,349.44 $437,935.03 $156,163.62 30 Sep-24 $437, 935.03 524,766.50 $0.00 $24,766.50 $21,573.23 $3,193,28 $416,361,80 $159,356.90 31 Oct-24 $416,361.80 $24,766.50 $0.00 $24,766.50 $21,730.53 $3,035.97 $394,631.27 $162,392.87 32 Not-24 $394,631.27 $24,766.50 $0.00 $24,766.50 $21,888.98 52,877.52 $372,742.28 $165,270.39 33 Dec-24 $372,742.28 $24,766.50 $0.00 $24,766.50 $22,048.59 $2,717.91 $350,693.69 $167,988.30 34 Jan-25 $350,693.69 $24,766.50 $0.00 $24,766.50 $22,209.36 $2,557.14 $328,484.33 5170,545.44 35 Feb-25 $328,484.33 $24,766.50 $0.00 $24,766.50 $22,371.31 52,395.20 $306,113.03 $172,940.64 36 Mar-25 $306,113.03 $24,766.50 $0.00 $24,766.50 $22,534.43 $2,232.07 $283,578.60 $175,172.72 37 Apr-25 $283,578.60 $24,766.50 $0.00 $24,766.50 $22,698.74 $2,067.76 $260,879.85 $177,240.48

PMT N0 PAYMENT DATE Beginning BALANCE SCHEDULED PAYMENT EXTRA PAYMENT total payment principal interest ending balance cumulative interest 38 39 40 41 42 43 44 45 46 47 48 May-25 Jun-2S Jul-25 Aug-25 Sep-25 Oct-25 Nov-25 Dec-25 Jan-26 Feb-26 Mar-26 $260,879.85 $238,015.60 $214,984.63 $191,785.72 $168,417.65 $144,879.20 $121,169.10 $97,286.13 $73,229.00 $48,996.46 $24,587.22 $24,766.80 $34,766.CO $24,766.CO $24,766.50 $24,766.50 $24.766. T'0 $24,76 6.50 $24,766.50 $24,766.50 $24,766.50 $24,766.50 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $824,766,50 $24,766.50 $24,766.50 $24,766.50 $24,766.50 $24,766.50 $24,766.50 $24,766.50 $24,766.50 $24,766.50 $24,587.22 $22,864.25 $23,030.97 $23,198.91 $23,368.07 $23,538.46 $23,710.09 $23,882.98 $24,057.13 $24,232.54 $24,409.24 $24,407.94 $1,902.25 $1,735.53 $1,567.60 $1,398.44 $1,228.05 $1,056.41 $883.52 $709.38 $533.96 $357.27 $179.28 $238,015.60 $ 224,984.63 $191,785.72 $168,417.65 $ 144,879.20 $121,169.10 $97,286.13 $73,229.00 $48,996.46 $24,587.22 $0.00 $179,142.73 $180,878.26 $ï82,445.85 $183,844.29 $185,072.33 $187,012.27 $187,721.65 $188,255.61 $188,612.88 $188,792.16 Page 2 of 8


借款人：

Arca回收公司。

由以下人员提供：	/s/Virland A.Johnson
姓名：维兰德·A·约翰逊
职位：首席财务官


贷款人：

艾萨克资本集团有限责任公司

由以下人员提供：	乔恩·艾萨克
姓名：乔恩·艾萨克
职务：总裁兼首席执行官