<SEC-DOCUMENT>0001663577-24-000071.txt : 20240304
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ACCESSION NUMBER:		0001663577-24-000071
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		18
CONFORMED PERIOD OF REPORT:	20240229
ITEM INFORMATION:		Entry into a Material Definitive Agreement
ITEM INFORMATION:		Departure of Directors or Certain Officers; Election of Directors; Appointment of Certain Officers: Compensatory Arrangements of Certain Officers
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20240304
DATE AS OF CHANGE:		20240304

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			iQSTEL Inc
		CENTRAL INDEX KEY:			0001527702
		STANDARD INDUSTRIAL CLASSIFICATION:	TELEPHONE COMMUNICATIONS (NO RADIO TELEPHONE) [4813]
		ORGANIZATION NAME:           	06 Technology
		IRS NUMBER:				452808620
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-55984
		FILM NUMBER:		24715700

	BUSINESS ADDRESS:	
		STREET 1:		300 ARAGON AVENUE, SUITE 375
		CITY:			CORAL GABLES
		STATE:			FL
		ZIP:			33134
		BUSINESS PHONE:		(954) 951-8191

	MAIL ADDRESS:	
		STREET 1:		300 ARAGON AVENUE, SUITE 375
		CITY:			CORAL GABLES
		STATE:			FL
		ZIP:			33134

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PURESNAX INTERNATIONAL, INC.
		DATE OF NAME CHANGE:	20151124

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PURE SNAX INTERNATIONAL, INC.
		DATE OF NAME CHANGE:	20150813

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	B-MAVEN, INC.
		DATE OF NAME CHANGE:	20110810
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>SECURITIES AND EXCHANGE COMMISSION</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center"><b>WASHINGTON, D.C. 20549<br/>
____________________</b></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>CURRENT REPORT</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>PURSUANT TO SECTION 13 OR 15(d) OF</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>THE SECURITIES EXCHANGE ACT OF 1934<br/> <br/> </b>Date
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Check the appropriate box below if the Form 8-K filing is intended to simultaneously
satisfy the filing obligation of the registrant under any of the following provisions:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

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    <td style="font-family: Courier New, Courier, Monospace">&#160;</td></tr>
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    <td style="font-family: Courier New, Courier, Monospace"><span style="font-family: Times New Roman, Times, Serif">Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</span></td></tr>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Securities registered pursuant to Section 12(b) of the Act: None.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Indicate by check mark whether the registrant is an emerging growth company
as defined in Rule 405 of the Securities Act of 1933 (&#167;230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934
(&#167;240.12b-2 of this chapter).</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Emerging growth company&#160;&#160;&#160;<span id="xdx_90F_edei--EntityEmergingGrowthCompany_c20240229__20240229_zIbvaefep5ma"><ix:nonNumeric contextRef="AsOf2024-02-29" format="ixt:booleanfalse" name="dei:EntityEmergingGrowthCompany" id="ixv-365">[ ]</ix:nonNumeric></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">If an emerging growth company, indicate by check mark if the registrant
has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant
to Section 13(a) of the Exchange Act.&#160;&#160;&#160;&#160;&#160; [ ]</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>SECTION 1 - Registrant's Business and Operations</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>Item 1.01 &#8211; Entry into a Material Definitive
Agreement</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The disclosures concerning the entry into material
definitive agreements contained in Item 5.02 are incorporated herein by reference into this Item 1.01.</p>

<p style="font: 10pt Courier New, Courier, Monospace; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>SECTION 5 &#8211; Corporate Governance and Management </b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

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<td style="width: 0"/><td style="width: 1in"><b>Item 5.02</b></td><td><b>Departure of Directors or Principal Officers; Election of Directors; Appointment of Principal Officers</b></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><i>Officer Compensation</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">On February 29, 2024, our board of directors approved amended and restated
employment and indemnification agreements in favor of our Chief Executive Officer, Leandro Jose Iglesias and our Chief Financial Officer,
Alvaro Quintana Cardona, to replace their existing agreements. The agreements are effective as of January 1, 2024.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">The new five year employment agreement with Mr. Iglesias provides that
we will compensate him with a salary of $31,000 monthly and he is eligible for a bonus as follows: (i) up to two months of salary on a
yearly basis, (ii) up to 4% of our net income on a yearly basis, and (iii) up to 1,000,000 shares of our common stock, a determined by
our board of directors, all payable 15 days after our annual report is filed. If we do not have the cash available, the agreement provides
that Mr. Iglesias may convert his accrued salary/bonus into shares of our common stock at the average price of our common stock during
the last 10 days after applying a discount of 25%.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Mr. Iglesias agreed to two year non-compete and non-solicit restrictive
covenants. If Mr. Iglesias is terminated for cause he shall forfeit any rights to severance, which is available to him in the event of
termination without cause.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">The new five year employment agreement with Mr. Quintana provides that
we will compensate him with a salary of $22,000 monthly and he is eligible for a bonus as follows: (i) up to two months of salary on a
yearly basis, (ii) up to 4% of our net income on a yearly basis, and (iii) up to 800,000 shares of our common stock, a determined by our
board of directors, all payable 15 days after our annual report is filed. If we do not have the cash available, the agreement provides
that Mr. Cardona may convert his accrued salary/bonus into shares of our common stock at the average price of our common stock during
the last 10 days after applying a discount of 25%.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Mr. Cardona agreed to two year non-compete and non-solicit restrictive
covenants. If Mr. Cardona is terminated for cause he shall forfeit any rights to severance, which is available to him in the event of
termination without cause.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">The foregoing description of the Amended and Restated Employment Agreements
does not purport to be complete and is qualified in its entirety by reference to the complete text of the Employment Agreements filed
as Exhibits 10.1 to 10.2 hereto and incorporated herein by reference.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><i>&#160;</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><i>Board Member Compensation</i></b></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">All Directors shall receive reimbursement for reasonable travel expenses
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Effective on January 1, 2024, and thereafter, all Directors shall be compensated
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Each Director shall also be entitled to a bonus of up to 1% of our net
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">In lieu of the cash&#160;compensation&#160;set forth above, each Director
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the Company's Common Stock during the last 10 trading days and applying a discount of 25%.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><i>Resignation of Officer</i></b></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">On March 1, 2024, Juan Carlos Lopez Silva resigned from his position as
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SwissLink, a position that he has been holding as interim in recent months. The existing employment agreement Mr. Lopez has with the Company
will remain in effect with the change in position.<b><i>&#160;</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; color: rgb(0, 0, 0); letter-spacing: normal; word-spacing: 0px; text-align: justify; text-indent: 0px">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>SECTION 9 &#8211; <span style="font-family: Times New Roman, Times, Serif; text-transform: uppercase">Financial
Statements and Exhibits</span></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>&#160;</b></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0%"/><td style="width: 10%"><b>Item 9.01</b></td><td><b>Financial Statements and Exhibits. </b></td></tr></table>

<p style="font: 10pt Courier New, Courier, Monospace; margin: 0 0 0 1in; text-indent: -1in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"></p>

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    <td style="font: 10pt Courier New, Courier, Monospace; width: 90%; padding-right: 5.4pt; padding-left: 5.4pt"><span style="font-family: Times New Roman, Times, Serif"><b>Description</b></span></td></tr>
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    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"></p></td></tr>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>SIGNATURES</b></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Pursuant to the requirements of the Securities Exchange
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>iQSTEL Inc.</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Courier New, Courier, Monospace; margin: 0; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="text-decoration: underline">/s/ Leandro Iglesias</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Leandro Iglesias<br/>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Date March 4, 2024</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>&#160;</b></p>

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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentPeriodEndDate_lbl" xml:lang="en-US">Document Period End Date</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentFiscalPeriodFocus" xlink:label="dei_DocumentFiscalPeriodFocus" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentFiscalPeriodFocus" xlink:to="dei_DocumentFiscalPeriodFocus_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentFiscalPeriodFocus_lbl" xml:lang="en-US">Document Fiscal Period Focus</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentFiscalYearFocus" xlink:label="dei_DocumentFiscalYearFocus" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentFiscalYearFocus" xlink:to="dei_DocumentFiscalYearFocus_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentFiscalYearFocus_lbl" xml:lang="en-US">Document Fiscal Year Focus</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_CurrentFiscalYearEndDate" xlink:label="dei_CurrentFiscalYearEndDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CurrentFiscalYearEndDate" xlink:to="dei_CurrentFiscalYearEndDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_CurrentFiscalYearEndDate_lbl" xml:lang="en-US">Current Fiscal Year End Date</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityFileNumber" xlink:label="dei_EntityFileNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityFileNumber" xlink:to="dei_EntityFileNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityFileNumber_lbl" xml:lang="en-US">Entity File Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityRegistrantName" xlink:label="dei_EntityRegistrantName" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityRegistrantName" xlink:to="dei_EntityRegistrantName_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityRegistrantName_lbl" xml:lang="en-US">Entity Registrant Name</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityCentralIndexKey" xlink:label="dei_EntityCentralIndexKey" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCentralIndexKey" xlink:to="dei_EntityCentralIndexKey_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCentralIndexKey_lbl" xml:lang="en-US">Entity Central Index Key</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityPrimarySicNumber" xlink:label="dei_EntityPrimarySicNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityPrimarySicNumber" xlink:to="dei_EntityPrimarySicNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityPrimarySicNumber_lbl" xml:lang="en-US">Entity Primary SIC Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityTaxIdentificationNumber" xlink:label="dei_EntityTaxIdentificationNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityTaxIdentificationNumber" xlink:to="dei_EntityTaxIdentificationNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityTaxIdentificationNumber_lbl" xml:lang="en-US">Entity Tax Identification Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityIncorporationStateCountryCode" xlink:label="dei_EntityIncorporationStateCountryCode" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityIncorporationStateCountryCode" xlink:to="dei_EntityIncorporationStateCountryCode_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityIncorporationStateCountryCode_lbl" xml:lang="en-US">Entity Incorporation, State or Country Code</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityAddressAddressLine1" xlink:label="dei_EntityAddressAddressLine1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressAddressLine1" xlink:to="dei_EntityAddressAddressLine1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressAddressLine1_lbl" xml:lang="en-US">Entity Address, Address Line One</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityAddressAddressLine2" xlink:label="dei_EntityAddressAddressLine2" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressAddressLine2" xlink:to="dei_EntityAddressAddressLine2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressAddressLine2_lbl" xml:lang="en-US">Entity Address, Address Line Two</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityAddressAddressLine3" xlink:label="dei_EntityAddressAddressLine3" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressAddressLine3" xlink:to="dei_EntityAddressAddressLine3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressAddressLine3_lbl" xml:lang="en-US">Entity Address, Address Line Three</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityAddressCityOrTown" xlink:label="dei_EntityAddressCityOrTown" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressCityOrTown" xlink:to="dei_EntityAddressCityOrTown_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressCityOrTown_lbl" xml:lang="en-US">Entity Address, City or Town</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityAddressStateOrProvince" xlink:label="dei_EntityAddressStateOrProvince" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressStateOrProvince" xlink:to="dei_EntityAddressStateOrProvince_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressStateOrProvince_lbl" xml:lang="en-US">Entity Address, State or Province</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityAddressCountry" xlink:label="dei_EntityAddressCountry" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressCountry" xlink:to="dei_EntityAddressCountry_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressCountry_lbl" xml:lang="en-US">Entity Address, Country</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityAddressPostalZipCode" xlink:label="dei_EntityAddressPostalZipCode" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressPostalZipCode" xlink:to="dei_EntityAddressPostalZipCode_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressPostalZipCode_lbl" xml:lang="en-US">Entity Address, Postal Zip Code</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_CountryRegion" xlink:label="dei_CountryRegion" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CountryRegion" xlink:to="dei_CountryRegion_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_CountryRegion_lbl" xml:lang="en-US">Country Region</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_CityAreaCode" xlink:label="dei_CityAreaCode" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CityAreaCode" xlink:to="dei_CityAreaCode_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_CityAreaCode_lbl" xml:lang="en-US">City Area Code</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_LocalPhoneNumber" xlink:label="dei_LocalPhoneNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_LocalPhoneNumber" xlink:to="dei_LocalPhoneNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_LocalPhoneNumber_lbl" xml:lang="en-US">Local Phone Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_Extension" xlink:label="dei_Extension" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_Extension" xlink:to="dei_Extension_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_Extension_lbl" xml:lang="en-US">Extension</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_WrittenCommunications" xlink:label="dei_WrittenCommunications" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_WrittenCommunications" xlink:to="dei_WrittenCommunications_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_WrittenCommunications_lbl" xml:lang="en-US">Written Communications</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_SolicitingMaterial" xlink:label="dei_SolicitingMaterial" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_SolicitingMaterial" xlink:to="dei_SolicitingMaterial_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_SolicitingMaterial_lbl" xml:lang="en-US">Soliciting Material</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_PreCommencementTenderOffer" xlink:label="dei_PreCommencementTenderOffer" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_PreCommencementTenderOffer" xlink:to="dei_PreCommencementTenderOffer_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_PreCommencementTenderOffer_lbl" xml:lang="en-US">Pre-commencement Tender Offer</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_PreCommencementIssuerTenderOffer" xlink:label="dei_PreCommencementIssuerTenderOffer" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_PreCommencementIssuerTenderOffer" xlink:to="dei_PreCommencementIssuerTenderOffer_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_PreCommencementIssuerTenderOffer_lbl" xml:lang="en-US">Pre-commencement Issuer Tender Offer</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_Security12bTitle" xlink:label="dei_Security12bTitle" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_Security12bTitle" xlink:to="dei_Security12bTitle_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_Security12bTitle_lbl" xml:lang="en-US">Title of 12(b) Security</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_NoTradingSymbolFlag" xlink:label="dei_NoTradingSymbolFlag" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_NoTradingSymbolFlag" xlink:to="dei_NoTradingSymbolFlag_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_NoTradingSymbolFlag_lbl" xml:lang="en-US">No Trading Symbol Flag</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_TradingSymbol" xlink:label="dei_TradingSymbol" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_TradingSymbol" xlink:to="dei_TradingSymbol_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_TradingSymbol_lbl" xml:lang="en-US">Trading Symbol</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_SecurityExchangeName" xlink:label="dei_SecurityExchangeName" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_SecurityExchangeName" xlink:to="dei_SecurityExchangeName_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_SecurityExchangeName_lbl" xml:lang="en-US">Security Exchange Name</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_Security12gTitle" xlink:label="dei_Security12gTitle" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_Security12gTitle" xlink:to="dei_Security12gTitle_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_Security12gTitle_lbl" xml:lang="en-US">Title of 12(g) Security</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_SecurityReportingObligation" xlink:label="dei_SecurityReportingObligation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_SecurityReportingObligation" xlink:to="dei_SecurityReportingObligation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_SecurityReportingObligation_lbl" xml:lang="en-US">Security Reporting Obligation</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_AnnualInformationForm" xlink:label="dei_AnnualInformationForm" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AnnualInformationForm" xlink:to="dei_AnnualInformationForm_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AnnualInformationForm_lbl" xml:lang="en-US">Annual Information Form</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_AuditedAnnualFinancialStatements" xlink:label="dei_AuditedAnnualFinancialStatements" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AuditedAnnualFinancialStatements" xlink:to="dei_AuditedAnnualFinancialStatements_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AuditedAnnualFinancialStatements_lbl" xml:lang="en-US">Audited Annual Financial Statements</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityWellKnownSeasonedIssuer" xlink:label="dei_EntityWellKnownSeasonedIssuer" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityWellKnownSeasonedIssuer" xlink:to="dei_EntityWellKnownSeasonedIssuer_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityWellKnownSeasonedIssuer_lbl" xml:lang="en-US">Entity Well-known Seasoned Issuer</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityVoluntaryFilers" xlink:label="dei_EntityVoluntaryFilers" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityVoluntaryFilers" xlink:to="dei_EntityVoluntaryFilers_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityVoluntaryFilers_lbl" xml:lang="en-US">Entity Voluntary Filers</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityCurrentReportingStatus" xlink:label="dei_EntityCurrentReportingStatus" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCurrentReportingStatus" xlink:to="dei_EntityCurrentReportingStatus_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCurrentReportingStatus_lbl" xml:lang="en-US">Entity Current Reporting Status</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityInteractiveDataCurrent" xlink:label="dei_EntityInteractiveDataCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityInteractiveDataCurrent" xlink:to="dei_EntityInteractiveDataCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityInteractiveDataCurrent_lbl" xml:lang="en-US">Entity Interactive Data Current</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityFilerCategory" xlink:label="dei_EntityFilerCategory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityFilerCategory" xlink:to="dei_EntityFilerCategory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityFilerCategory_lbl" xml:lang="en-US">Entity Filer Category</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntitySmallBusiness" xlink:label="dei_EntitySmallBusiness" />
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<DOCUMENT>
<TYPE>EX-10.1
<SEQUENCE>5
<FILENAME>ex10_1.htm
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
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<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 28pt 0pt 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 3.35pt; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>AMENDED
AND RESTATED EMPLOYMENT <FONT STYLE="letter-spacing: -0.1pt">AGREEMENT</FONT></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 3.45pt 28pt 0 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt/120% Times New Roman, Times, Serif; margin: 0.05pt 28pt 0 0pt; text-indent: 40pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt/120% Times New Roman, Times, Serif; margin: 0.05pt 28pt 0pt 0pt; text-align: justify; text-indent: 40pt">This Amended
and Restated Employment Agreement (this &ldquo;Agreement&rdquo;)is made this 29<SUP>th</SUP> day of February 2024, but effective as of
the 1<SUP>st</SUP> of the year (the &quot;Effective Date&quot;), between iQSTEL, Inc., a Nevada corporation (hereinafter referred to as
the &quot;Company&quot;), and <B>Leandro Jose Iglesias, </B>residing at Carretera de San Miguel de Breamo 9, Pontedeume, A Coruna, 15.614,
Spain. (hereinafter referred to as the &quot;Employee&quot;).</P>
<P STYLE="font: 10pt/120% Times New Roman, Times, Serif; margin: 0.05pt 28pt 0pt 0pt; text-indent: 40pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt/121% Times New Roman, Times, Serif; margin: 0 28pt 0pt 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt/121% Times New Roman, Times, Serif; margin: 0 28pt 0pt 0pt; text-indent: 40pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>WHEREAS,
</B>the Parties previously entered into an Employment Agreement dated May 2, 2019 that was amended on November 1, 2020 (together, the
&ldquo;Original Agreement&rdquo;), and now the parties desire to amend and restate the Original Agreement;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 1.75pt 28pt 0pt 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt/125% Times New Roman, Times, Serif; margin: 0 28pt 0pt 0pt; text-indent: 40pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>WHEREAS,
</B>the Company wishes to engage the services and expertise of the Employee on the terms and conditions hereinafter set forth, and the
Employee wishes to accept such an engagement;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 1.6pt 28pt 0pt 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 28pt 0pt 0pt; text-indent: 20pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>NOW
THEREFORE </B>in consideration of the covenants of each of the parties given to the other and for other good and valuable consideration,
the receipt and sufficiency of which is hereby acknowledged, the parties <FONT STYLE="letter-spacing: -0.1pt">hereto</FONT></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 2.25pt 28pt 0pt 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">agree
as <FONT STYLE="letter-spacing: -0.1pt">follows:</FONT></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 2.05pt 28pt 0pt 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 28pt 0pt 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; letter-spacing: -0.25pt"><B>1.</B></FONT><B><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;NATURE
OF AGREEMENT; <FONT STYLE="letter-spacing: -0.1pt">SERVICES</FONT></FONT></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 2.75pt 28pt 0pt 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 2.25pt 28pt 0pt 0pt; text-indent: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">1.1
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This Amended and Restated Employment Agreement completely replaces and supersedes the Original
Agreement as of January 1, 2024.</FONT></P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 28pt 0pt 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 28pt 0pt 0pt; text-indent: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">1.2&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Effective
as of the Effective Date, the Company hereby engages the Employee and the Employee hereby accepts an engagement with the Company to serve
as the Chief Executive Officer of the Company (the &quot;Services&quot;). Employee shall bear such responsibilities as are customary
for such a position in a public company in performing the Services. The parties understand that the position will be full-time employment
and that the Employee shall devote sufficient time, attention and abilities to the business of the Company for the proper exercise of
the Employee's duties hereunder. Employee understands that the Services may, from time to time, entail extensive travel. Employee may
assign the compensation hereunder but not the responsibility to f</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">ulfill
the services and responsibilities as per this Agreement. Employee shall not be required to move his residence.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 2.5pt 28pt 0pt 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 28pt 0pt 0pt; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>2.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT STYLE="letter-spacing: -0.1pt">REMUNERATION</FONT></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 2.4pt 28pt 0pt 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 28pt 0pt 0pt; text-indent: 40pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company agrees to pay the Employee as set out in Schedule &quot;A&quot; attached <FONT STYLE="letter-spacing: -0.1pt">hereto.</FONT></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 3.1pt 28pt 0pt 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 28pt 0pt 0pt; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>3.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;CONFIDENTIALITY;
OWNERSHIP OF DOCUMENTS; NON-<FONT STYLE="letter-spacing: -0.1pt">COMPETE; NON-SOLICIT</FONT></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 3.1pt 28pt 0pt 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 11pt/115% Times New Roman, Times, Serif; margin: 1.5pt 28pt 0pt 0pt; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.1&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>Confidential
Information.</B> Employee recognizes and acknowledges that by reason of this Agreement and service to the Company, he will have access
to confidential information of the Company and its affiliates, including, without limitation, information and knowledge pertaining to
business methods, inventions, innovations, designs, ideas, plans, trade secrets, proprietary information, advertising, sales and profit
figures, contact lists, and relationships between the Company and its affiliates, customers, clients, Employees, licensees, suppliers,
and others who have business dealings with the Company and its affiliates (&quot;Confidential Information&quot;). Employee acknowledges
that such Confidential Information is a valuable and unique asset and covenants that he will not, either during or at any time after
the Term of this Agreement, disclose any such Confidential Information to any person for any reason whatsoever without the prior written
authorization of the Company, unless such information is in the public domain through no fault of the Employee or except as, and to the
extent as, may be required by <FONT STYLE="letter-spacing: -0.2pt">law.</FONT></FONT></P>

<P STYLE="font: 11pt/115% Times New Roman, Times, Serif; margin: 1.5pt 28pt 0 0; text-align: justify; text-indent: 0in"></P>

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<P STYLE="font: 11pt/115% Times New Roman, Times, Serif; margin: 0pt 28pt 0pt 0pt; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; letter-spacing: -0.2pt">&nbsp;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 28pt 0pt 0pt; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.2&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>Non-<FONT STYLE="letter-spacing: -0.1pt">Competition</FONT></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 2.75pt 28pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 28pt 0 0; text-align: justify">Employee recognizes that in his position
as an Employee to the Company, he will acquire such information outlined in Section 3.1 hereof, including Confidential Information and
for good and valuable consideration, including his engagement by the Company, he agrees that during the Term of this Agreement and for
a period of 24 months after termination of this Agreement, the Company has the right to request to the Employee that he will not work
in a company that directly or indirectly, manage, operate, join, control, or participate in the management, operation, control, or be
connected as an officer, director, employee, partner, principal, agent, representative, Employee, or otherwise with or use or permit
his name to be used in connection with, any business or enterprise engaged in the primary line of business in which the Company is engaged
in at the time of execution of this Agreement, unless acting pursuant hereto or with the prior written consent of the Company.</P>

<P STYLE="font: 10pt/116% Times New Roman, Times, Serif; margin: 0 28pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 11pt/113% Times New Roman, Times, Serif; margin: 3.9pt 28pt 0 40pt; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; letter-spacing: -0.05pt">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This
Company right is based on the premise that the Company shall not have any debt with the Employee, and all the remunerations of the last
six months previous to the end of the term of the agreement will be paid on time and in cash, and the Company shall pay the compensation
for Noncompetition as set in out in Schedule &quot;A&quot; attached hereto.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 2.3pt 28pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 11pt/113% Times New Roman, Times, Serif; margin: 3.9pt 28pt 0 40pt; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; letter-spacing: -0.05pt">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
foregoing restriction shall not be construed to prohibit the ownership by the Employee of no more than 4.99% of any class of securities
of any corporation that is engaged in any of the foregoing businesses having a class of securities registered pursuant to the Securities
Exchange Act of 1934, provided that such ownership represents a passive investment and that neither the Employee nor any group of persons
including the Employee in any way, either directly or indirectly, manages or exercises control of any such corporation, guarantees any
of its financial obligations, otherwise takes any part in its business, other than exercising his rights as a shareholder, or seeks to
do any of the foregoing.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 2.25pt 28pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 11pt/115% Times New Roman, Times, Serif; margin: 0 28pt 0 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.3&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT STYLE="letter-spacing: -0.1pt"><B>Non-solicitation;
Non-association.</B> The Employee hereby acknowledges and agrees that he, together with </FONT>other Employees engaged by the
Company, is likely to be exposed to a significant amount of Confidential Information concerning the Company's, business methods,
operations, employment relationships, and customers while engaged under this Agreement, that such information might be retained by
the Employee and such other Employees in tangible form or simply retained in their memory, and that the protection of the Company's
exclusive rights to such confidential information and the benefits flowing from it can best be ensured by means of a restriction on
the Employee's activities after termination of this Agreement. Therefore, the Employee agrees that for a 24 month period following
termination of this Agreement, he shall not engage in the following activities:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 1.4pt 28pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 11pt/117% Times New Roman, Times, Serif; margin: 0 28pt 0 40pt; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; letter-spacing: -0.05pt">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
He shall not solicit, divert, or initiate any contact (or attempt to solicit, divert, or initiate any contact) with any relationship
of the Company or any affiliate with whom Employee dealt (including any customers or vendors), for the purpose of doing business in the
same lines of business as the Company, and further will not solicit or initiate any contact with any potential relationship of the Company
or affiliate, that the Employee solicited or contacted while engaged by the Company. This provision does not restrict Employee from developing
relationships independently obtained outside of Employee's position with the Company.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 1.3pt 28pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 11pt/117% Times New Roman, Times, Serif; margin: 0 28pt 0 40pt; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; letter-spacing: -0.05pt">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">He
shall not directly solicit the employment of or hire any employee or Employee of the Company or affiliate and will not attempt to persuade
any employee or Employee to leave the employment or consulting relationship of the Company or such affiliate.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 1.7pt 28pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 1.7pt 28pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 1.7pt 28pt 0 0; text-align: justify"></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 28pt 0 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.4&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<B>Equitable <FONT STYLE="letter-spacing: -0.1pt">Relief.</FONT></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 3.8pt 28pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 11pt/115% Times New Roman, Times, Serif; margin: 0.05pt 28pt 0 40pt; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; letter-spacing: -0.05pt">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Employee acknowledges that the restrictions contained in Article 3 hereof are reasonable and necessary to protect the legitimate interests
of the Company and that any violation of such restrictions would result in irreparable injury to the Company. If the period of time or
other restrictions specified in A1ticle 3 should be adjudged unreasonable at any proceeding, then the period of time or such other restrictions
shall be reduced by the elimination or reduction of such portion thereof so that such restrictions may be enforced in a manner adjudged
to be reasonable. Employee acknowledges that the Company shall be entitled to preliminary and permanent injunctive relief for a violation
of any such restrictions without having to prove actual damages or to post a bond; Company shall also be entitled to an equitable accounting
of all earnings, profits and other benefits arising from such violation, which rights shall be cumulative and in addition to any other
rights or remedies to which Company may be entitled in law or equity.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 2.6pt 28pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 11pt/111% Times New Roman, Times, Serif; margin: 3.75pt 28pt 0 40pt; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; letter-spacing: -0.05pt">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Employee agrees that until the expiration of the covenants
contained in Sections 3.2 and 3.3 of this Agreement, the Company may provide a copy of the covenant contained in such Sections to any
business or enterprise (i) that Employee may directly or indirectly own, manage, operate, finance, join, control, or participate in the
ownership, management, operation, financing, control, or control of, or (ii) with which he may be connected as an officer, director,
employee, partner, principal, agent, representative, Employee, or otherwise, or in connection with which he may use or permit his name
to be used.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 2.25pt 28pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 28pt 0 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>4.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
TERM AND <FONT STYLE="letter-spacing: -0.1pt">TERMINATION</FONT></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 4.5pt 28pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 11pt/115% Times New Roman, Times, Serif; margin: 3.5pt 28pt 0 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.1&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Employee's employment under this Agreement shall begin on January 1, 2024 for an initial period of 60 months, renewable automatically
for 36-month periods; unless the Company or the Employee gives a written notification with at least 90 days prior to the termination
date of the initial 60-month period or any subsequent 36-month period, expressing their intention to not renew the employment agreement.
Upon expiration of the Term without renewal, the relationship between the parties will be at will but all other provisions of this Agreement
shall be applicable. This agreement may be terminated by either Employee or Company for cause or <FONT STYLE="letter-spacing: -0.1pt">willful
or gross negligence by either party. The Board of Directors of the Company may at any time remove the Employee from his position of Chief
</FONT><FONT STYLE="letter-spacing: -0.2pt">Executive</FONT> <FONT STYLE="letter-spacing: -0.1pt">Officer, which removal shall not be
deemed a termination of the </FONT>Agreement. Notwithstanding anything to the contrary herein, if Employee is removed for cause or willful
or gross negligence, then Employee will not be entitled to any compensation under the Company Employee Agreement Early Termination as
described in Schedule A, number 9, or for not competing with the Company as described in Schedule A, number 8.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 3.1pt 28pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 11pt/115% Times New Roman, Times, Serif; margin: 3.5pt 28pt 0 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.2&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Employee's obligations, and those of Employee's employees, agents, successors and assignees, if any, pursuant to Section 3 (Confidentiality;
Ownership of Documents, Non-Compete, Non-Solicit), 5 (Indemnification), and 8 (Governing Law and Dispute Resolution) shall survive completion
of <FONT STYLE="letter-spacing: -0.3pt">the </FONT>Services, and the expiration or termination of this Agreement.</FONT></P>

<P STYLE="font: 10pt/116% Times New Roman, Times, Serif; margin: 0 28pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 11pt/115% Times New Roman, Times, Serif; margin: 3.5pt 28pt 0 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.3&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Except as provided in Section 4.1 above, in case the Company decides to terminate this agreement before the termination date (Company
Employee Agreement Early Termination), during the initial period of 60 months or any subsequent 36 months of the renewed periods, the
Company shall provide Employee with a Company Employee Agreement Early Termination compensation as set in out in Schedule &quot;A&quot;
attached hereto.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 28pt 0pt 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 5.9pt 28pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 28pt 0pt 0pt; text-align: justify"></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 28pt 0 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>5.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT STYLE="letter-spacing: 0.2pt">REPRESENTATION
AND WARRANTIES;</FONT> <FONT STYLE="letter-spacing: -0.1pt">INDEMNIFICATION</FONT></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 4pt 28pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 11pt/115% Times New Roman, Times, Serif; margin: 0 28pt 0 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.1&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The Employee warrants and represents that he is duly qualified to perform his duties hereunder, and further covenants that in performing
his duties hereunder, he will not engage in activity that is in violation of applicable laws or subject the Company to liability thereunder.
The Employee further warrants that his execution of this Agreement and the performance of services hereunder does not violate any agreement
to which Employee is a party nor give any prior employer, partner, associate or any other person any legal or equitable rights against
the Employee or the Company.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 2pt 28pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 11pt/115% Times New Roman, Times, Serif; margin: 0.05pt 28pt 0 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.2&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
This Agreement is conditional on the Company's commitment to obtain a directors' and officers' insurance policy as soon as commercially
reasonable, and the Company signing an Indemnification Agreement satisfactory to the Employee. To the fullest extent permitted by applicable
law, the Company agrees that it will not voluntarily change the terms of such D&amp;O Insurance or the Indemnification Provisions to
the detriment of the Employee at anytime while he is entitled to benefit of such D&amp;O Insurance or Indemnification Provisions. Additionally,
the Employee shall be entitled to such indemnification by the Company as is prescribed in the laws of the State of Florida or in the
Charter or Bylaws of the Company.</FONT></P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0.05pt 28pt 0 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0.05pt 28pt 0 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>6.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;EMPLOYEE <FONT STYLE="letter-spacing: -0.1pt">BENEFITS</FONT></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Both
parties will comply with Company policy regarding employee benefits or as required by law.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0%"></TD><TD STYLE="width: 40pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">6.1</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Paid
                                            Time Off. Employee shall be entitled to paid time off in the amount of 25 days per year.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 25.35pt; text-align: right; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0%"></TD><TD STYLE="width: 40pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">6.2</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Sick
                                            Leave. Employee shall be entitled to paid sick leave of up to 10 days per year.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0%"></TD><TD STYLE="width: 40pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">6.3</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Personal
                                            Leave. Employee shall be entitled to paid personal leave of up to 5 days per year.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 3.85pt 28pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 28pt 0 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>7.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<FONT STYLE="letter-spacing: -0.1pt">NOTICES</FONT></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 3.45pt 28pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 28pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Any
notices delivered or received between either party shall be deemed to have been <FONT STYLE="letter-spacing: -0.1pt">received:</FONT></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 3.45pt 28pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 28pt 0 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: #4D4B4D; letter-spacing: -0.05pt">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">if it was delivered in person or email on the date it
was <FONT STYLE="letter-spacing: -0.1pt">delivered:</FONT></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 28pt 0 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 28pt 0 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: #4D4B4D; letter-spacing: -0.05pt">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">if it was sent by registered mail, on the day it was
received to the following address: </FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 28pt 0 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 28pt 0 0; text-align: justify; text-indent: 40pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">iQSTEL,
Inc.</FONT></P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; text-indent: 40pt; margin: 1.55pt 28pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">300
Aragon Avenue,</FONT></P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; text-indent: 40pt; margin: 1.55pt 28pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Suite
375, Coral Gables, </FONT></P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; text-indent: 40pt; margin: 1.55pt 28pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; letter-spacing: -0.1pt">FL
33134.</FONT></P>

<P STYLE="font: 10pt/116% Times New Roman, Times, Serif; margin: 0 28pt 0 0; text-align: justify; text-indent: 40pt">By email: admin@iqstel.com</P>

<P STYLE="font: 10pt/116% Times New Roman, Times, Serif; margin: 0 28pt 0 0; text-align: justify; text-indent: 40pt">Attention: CFO</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 3.55pt 28pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 28pt 0 40pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Leandro
Jose Iglesias</FONT></P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 28pt 0 40pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 28pt 0 40pt; text-align: justify">Carretera de San Miguel de Breamo
9</P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 28pt 0 40pt; text-align: justify">Pontedeume, A Coruna, 15.614, Spain</P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 28pt 0 40pt; text-align: justify">By email: Leandrojose@iglesias.co.ve</P>
<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 28pt 0 40pt; text-align: justify"></P>

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<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 28pt 0 40pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 28pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 28pt 0 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>8.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
MODIFICATION OF <FONT STYLE="letter-spacing: -0.1pt">AGREEMENT</FONT></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 2.75pt 28pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt/125% Times New Roman, Times, Serif; text-indent: 40pt; margin: 0 28pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Any
modification of this Agreement must be made in writing and signed by the Employee and the Company, or it shall have no effect and shall
be void.</FONT></P>

<P STYLE="font: 10pt/125% Times New Roman, Times, Serif; margin: 0 28pt 0 0; text-indent: 40pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 28pt 0 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>9.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;GOVERNING <FONT STYLE="letter-spacing: -0.25pt">LAW</FONT></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0.9pt 28pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 28pt 0 40.75pt; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 1.25pt 28pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 1.25pt 28pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">9.1&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This Agreement shall be governed by and construed in accordance with the laws of the State of
                                            Florida, without giving effect to any conflict of law rules otherwise.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 1.25pt 28pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 11pt/116% Times New Roman, Times, Serif; margin: 0.05pt 28pt 0 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">9.2&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Any and all disputes arising hereunder, including disputes arising from or relating to termination and the grounds therefor, including
all grounds arising from statutory claims alleging discrimination or violations of federal, state or local civil rights law, or otherwise,
shall be resolved by binding arbitration in Florida before a single arbitrator in accordance with the arbitration rules of the American
Arbitration Association (the&quot;AAA&quot;) applicable to arbitration then in effect. Notice of the demand for arbitration by either
party shall be given in writing to the other party to this Agreement. On such demand, the dispute shall be heard by arbitration before
a single arbitrator selected pursuant to the AAA rules. Any award rendered by the arbitrator shall be conclusive and binding on the parties
hereto; provided, however, that any such award shall be accompanied by a written opinion of the arbitrator giving the reasons for the
award. The arbitrator shall be entitled to award equitable relief. Each party shall pay its own expenses of arbitration, including attorneys'
fees. Nothing herein shall prevent the Company from seeking and obtaining preliminary equitable relief from a court pursuant to Section
3.5.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 28pt 0pt 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 11pt/117% Times New Roman, Times, Serif; margin: 0pt 28pt 0pt 0pt; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">9.3&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The parties hereby submit to the jurisdiction of the federal and state courts located in Florida for the purpose of an order to compel
arbitration, for preliminary relief in aid of arbitration or for a preliminary injunction to maintain the status quo or prevent irreparable
harm prior to the appointment of the arbitrators, and to the non-exclusive jurisdiction of the aforementioned courts for the enforcement
of any award issued hereunder. and waive any right to stay or dismiss any such actions or proceedings brought before any such court on
the basis of forum non conveniens or improper venue.</FONT></P>

<P STYLE="font: 11pt/117% Times New Roman, Times, Serif; margin: 0pt 28pt 0pt 0pt; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 5.95pt; text-align: justify; text-indent: 34.6pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0.05pt 28pt 0 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>10.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<FONT STYLE="letter-spacing: -0.1pt">HEADINGS</FONT></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 2.7pt 28pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt/121% Times New Roman, Times, Serif; text-indent: 40pt; margin: 0 28pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
headings utilized in this Agreement are for convenience only and are not to be construed in any way as additions or limitations of the
covenants and agreements contained in this Agreement.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 2.75pt 28pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 28pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>I
l. &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;GENERAL <FONT STYLE="letter-spacing: -0.1pt">MATTERS</FONT></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 2.75pt 28pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 11pt/121% Times New Roman, Times, Serif; margin: 0 28pt 0 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: #313131">11.1&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The waiver by any party hereto of a breach of any provision
of this Agreement shall not operate or be construed as a waiver of any subsequent breach of the same or of any other provisions of this
Agreement.</FONT></P>

<P STYLE="font: 10pt/121% Times New Roman, Times, Serif; margin: 0 28pt 0 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 11pt/121% Times New Roman, Times, Serif; margin: 0 28pt 0 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: #313131">11.2&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">This Agreement shall be binding upon the parties hereto
and shall ensure to the benefit of and be enforceable by each of the parties hereto and their respective successors and assigns, except
that the duties and responsibilities of Employee hereunder are of a personal nature and shall not be assignable or delegable in whole
or in part by the Employee without prior written consent of the Company.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 28pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 28pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 3.75pt 28pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-indent: 40pt; margin: 0 28pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">IN
WITNESS WHEREOF the parties hereto have executed this Agreement as of the 29<SUP>th</SUP> day of February, <FONT STYLE="letter-spacing: -0.1pt">2024.</FONT></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0.35pt 28pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 3.75pt 28pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 0 0 20pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>iQSTEL,
Inc.&#9;</B>&#9;</FONT></P>

<P STYLE="font: 11pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 20pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 0 0 20pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 11pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 20pt; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 0 0 20pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 0 0 20pt; text-align: justify">By: <U>/s/ Alvaro Quintana Cardona</U></P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 0 0 20pt; text-align: justify">Name: Alvaro Quintana Cardona</P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 0 0 20pt; text-align: justify">Title: CFO</P>
<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 0 0 20pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 0 0 20pt; text-align: justify"><U>/s/ Leandro Jose Iglesias</U></P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 0 0 20pt; text-align: justify">Leandro Jose Iglesias</P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 0 0 20pt; text-align: justify">Employee&#9;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 28pt 0 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 28pt 0 0"></P>


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<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0 28pt 0 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; letter-spacing: -0.35pt">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; letter-spacing: -0.35pt">SCHEDULE
</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; letter-spacing: -0.25pt">&quot;A&quot;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 28pt 0 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 28pt 0 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 5.25pt 28pt 0 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="text-align: center; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>REMUN<FONT STYLE="letter-spacing: -0.6pt">E</FONT><FONT STYLE="letter-spacing: -0.1pt">RATION</FONT></B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 4.85pt 28pt 0 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt/117% Times New Roman, Times, Serif; margin: 0.05pt 28pt 0pt 40pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1.
As full consideration for performance of the services by the Employee, the Company shall pay the <B>Employee $31,000 per month ($372,000
per Year). </B>The monthly amount will be paid to Employee once a month on the 5th of each month. Company shall deduct or withhold any
and all federal income and social security taxes and state and local taxes required by law, if apply.</FONT></P>

<P STYLE="font: 10pt/117% Times New Roman, Times, Serif; margin: 0.05pt 28pt 0pt 40pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt/117% Times New Roman, Times, Serif; margin: 0.05pt 28pt 0pt 40pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.
Employee shall receive a yearly bonus of up to 2 months&rsquo; salary for services rendered under this agreement, and shall be paid 15
days after the Company&rsquo;s Form 10-K is filed with the SEC.</FONT></P>

<P STYLE="font: 10pt/117% Times New Roman, Times, Serif; margin: 0.05pt 28pt 0pt 40pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt/117% Times New Roman, Times, Serif; margin: 0.05pt 28pt 0pt 40pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.&nbsp;
Employee shall receive a bonus of up to 4% of the Company's Net Income for services rendered under this agreement, and shall be paid
15 days after the Company&rsquo;s Form 10-K is filed with the SEC.</FONT></P>

<P STYLE="font: 10pt/117% Times New Roman, Times, Serif; margin: 0.05pt 28pt 0pt 40pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt/117% Times New Roman, Times, Serif; margin: 0.05pt 28pt 0pt 40pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt/116% Times New Roman, Times, Serif; margin: 0.05pt 28pt 0pt 40pt; text-align: justify">4.&nbsp;&nbsp;Employee shall receive
a bonus of up to 1,000,000 shares of the Company&rsquo;s common stock for services rendered under this agreement, and shall be paid 15
days after the Company&rsquo;s Form 10-K is filed with the SEC.</P>
<P STYLE="font: 10pt/117% Times New Roman, Times, Serif; margin: 0.05pt 28pt 0pt 40pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt/117% Times New Roman, Times, Serif; margin: 0.05pt 28pt 0pt 40pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt/117% Times New Roman, Times, Serif; margin: 0.05pt 28pt 0pt 40pt; text-align: justify"></P>

<P STYLE="font: 10pt/117% Times New Roman, Times, Serif; margin: 0.05pt 28pt 0pt 40pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.&nbsp;
In case the monthly remuneration is not set in full on time, the Employee has the right to request to the Company convert any or all
accrued salary into Company restricted common shares, by written notification. Amount to be converted in shares must be converted considering
the average price of the share during the last 10 trading days and applying a discount of 25%.</FONT></P>

<P STYLE="font: 10pt/117% Times New Roman, Times, Serif; margin: 0.05pt 28pt 0pt 40pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt/117% Times New Roman, Times, Serif; margin: 0.05pt 28pt 0pt 40pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">6.
As of effective Date, normal direct business expenses and travel expenses including business class travel on flights over 5 hours will
be covered by the Company.</FONT></P>

<P STYLE="font: 10pt/117% Times New Roman, Times, Serif; margin: 0.05pt 28pt 0pt 40pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt/117% Times New Roman, Times, Serif; margin: 0.05pt 28pt 0pt 40pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt/116% Times New Roman, Times, Serif; margin: 0.05pt 28pt 0pt 40pt; text-align: justify">7. All the Bonuses to be as
determined by the Board of Directors with the following factors applying equally: achievement of company goals and plans, capital raising,
hiring of key employees in key locations.</P>

<P STYLE="font: 10pt/116% Times New Roman, Times, Serif; margin: 0.05pt 28pt 0pt 40pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/116% Times New Roman, Times, Serif; margin: 0.05pt 28pt 0pt 40pt; text-align: justify">8.&nbsp;&nbsp;NON-COMPETITION,
If the company desire to request to <FONT STYLE="letter-spacing: -0.6pt">that </FONT>the Employee not compete with the Company according
to Section 3.2 of this Agreement, the Employee shall receive a compensation of 24 months of salary.</P>

<P STYLE="font: 10pt/116% Times New Roman, Times, Serif; margin: 0.05pt 28pt 0pt 40pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/116% Times New Roman, Times, Serif; margin: 0.05pt 28pt 0pt 40pt; text-align: justify">9.&nbsp;&nbsp;COMPANY EMPLOYEE
AGREEMENT EARLY TERMINATION, the Company shall provide the Employee with a severance of 36-month salary and additional compensation, in
the case of early termination of the agreement. If Employee is removed for cause or willful or gross negligence, then Employee will not
be entitled to any compensation.</P>
<P STYLE="font: 10pt/117% Times New Roman, Times, Serif; margin: 0.05pt 28pt 0 40pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt/117% Times New Roman, Times, Serif; margin: 0.05pt 28pt 0 40pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0.05pt; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9;<FONT STYLE="letter-spacing: -0.5pt">*</FONT>&#9;<FONT STYLE="letter-spacing: -0.5pt">*</FONT>&#9;<FONT STYLE="letter-spacing: -0.5pt">*</FONT>&#9;<FONT STYLE="letter-spacing: -0.5pt">*</FONT></FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>INDEMNIFICATION AGREEMENT</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 33.75pt">THIS&nbsp;INDEMNIFICATION AGREEMENT&nbsp;(this
&ldquo;<U>Agreement</U>&rdquo;), dated effective as of February 29, 2024, is made by and between iQSTEL Inc., a&nbsp;Nevada&nbsp;corporation
(the &ldquo;<U>Corporation</U>&rdquo;), and Leandro Jose Iglesias (the &ldquo;<U>Indemnitee</U>&rdquo;).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>PREMISES</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 33.75pt">A. The Corporation desires to
provide for indemnification of the Corporation&rsquo;s directors and officers to the fullest extent permitted by the&nbsp;Nevada&nbsp;Revised
Statutes (collectively, &ldquo;<U>Nevada&nbsp;Law</U>&rdquo;).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 33.75pt">B. The parties recognize the
continued difficulty in obtaining liability insurance for the Corporation&rsquo;s directors, officers, employees, stockholders, controlling
persons, agents, and fiduciaries, the significant increases in the cost of such insurance, and the general reductions in the coverage
of such insurance. Furthermore, the parties further recognize the substantial increase in corporate litigation in general, subjecting
directors, officers, employees, controlling persons, stockholders, agents, and fiduciaries to expensive litigation risks at the same time
as the availability and coverage of liability insurance have been severely limited.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 33.75pt">C. Indemnitee does not regard
the current protection available under the Articles of Incorporation of the Corporation, as the same may be amended, restated, amended
and restated, supplemented or otherwise modified from time to time (as amended, the &ldquo;<U>Articles</U>&rdquo;), and the Bylaws of
the Corporation (the &ldquo;<U>Bylaws</U>&rdquo;) as adequate under the present circumstances, and Indemnitee and other directors, officers,
employees, stockholders, controlling persons, agents, and fiduciaries of the Corporation may not be willing to serve in such capacities
without additional protection. Moreover, the Corporation (i) desires to attract and retain the involvement of highly qualified persons,
such as Indemnitee, to serve the Corporation and, in part, in order to induce Indemnitee to be involved with the Corporation, (ii) wishes
to provide for the indemnification and advancing of expenses to Indemnitee to the maximum extent permitted by law, and (iii) wishes to
assure Indemnitee that there will be increased certainty of adequate protection in the future.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 33.75pt">D. In addition to any insurance
purchased by the Corporation on behalf of Indemnitee, it is reasonable, prudent, and necessary for the Corporation to obligate itself
contractually to indemnify Indemnitee so that he may remain free from undue concern that he will not be adequately protected both during
his service as an executive officer and a director of the Corporation and following any termination of such service.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 33.75pt">E. This Agreement is a supplement
to and in furtherance of the Articles and Bylaws and shall not be deemed a substitute therefor or to abrogate any rights of Indemnitee
thereunder.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 33.75pt">F. The directors of the Corporation
have duly approved this Agreement and the indemnification provided herein with the express recognition that the indemnification arrangements
provided herein exceed that which the Corporation would be required to provide pursuant to&nbsp;Nevada&nbsp;Law.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>AGREEMENT</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 33.75pt">NOW, THEREFORE, in consideration
of the foregoing premises and the covenants contained herein, the Corporation and Indemnitee do hereby covenant and agree as follows:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 33.75pt">1.&nbsp;<U>Definitions</U>. As used in this Agreement:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 67.5pt">(a) A &ldquo;<U>Change in Control</U>&rdquo; means
the occurrence of any of the following events:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 33.75pt; text-indent: 67.5pt">(i) any Person is or becomes the beneficial
owner (as defined in Rule 13d-3 under the Securities Exchange Act of 1934, as amended), directly or indirectly, of securities of the Corporation
representing 20% or more of the Corporation&rsquo;s then outstanding voting securities unless the change in relative beneficial ownership
of the Corporation&rsquo;s securities by any person results solely from a reduction in the aggregate number of outstanding shares of securities
entitled to vote generally in the election of directors;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 33.75pt">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 33.75pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 33.75pt"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 33.75pt; text-indent: 67.5pt">(ii) the consummation of a reorganization,
merger or consolidation, unless immediately following such reorganization, merger or consolidation, all of the beneficial owners of the
voting securities of the Corporation immediately prior to such transaction beneficially own, directly or indirectly, more than 50% of
the combined voting power of the outstanding voting securities of the entity resulting from such transaction;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 33.75pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 33.75pt; text-indent: 67.5pt">(iii) during any period of two consecutive
years, not including any period prior to the execution of this Agreement, individuals who at the beginning of such period constituted
the Board of Directors (the &ldquo;<U>Board</U>&rdquo;) (including for this purpose any new directors whose election by the Board or nomination
for election by the Corporation&rsquo;s stockholders was approved by a vote of at least two-thirds (2/3) of the directors then still in
office who either were directors at the beginning of the period or whose election or nomination for election was previously so approved)
cease for any reason to constitute at least a majority of the Board; or</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 33.75pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 33.75pt; text-indent: 67.5pt">(iv) the stockholders of the Corporation
approve a plan of complete liquidation or dissolution of the Corporation or an agreement for the sale or disposition by the Corporation
of all or substantially all of the Corporation&rsquo;s assets.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 67.5pt">(b) The term &ldquo;<U>Indemnifiable Matter</U>&rdquo;
means any event, occurrence, status, or condition that takes place either prior to or after the execution of this Agreement, including
any threatened, pending, or completed action, suit, proceeding or alternative dispute resolution activity, whether brought by or in the
right of the Corporation or otherwise and whether of a civil, criminal, administrative, or investigative nature, in which Indemnitee was,
is, or believes might be involved as a party, witness, or otherwise (except any of the foregoing initiated by Indemnitee pursuant to Section
16(a) to enforce Indemnitee&rsquo;s rights under this Agreement), by reason of the fact, in whole or in part, that Indemnitee is or was
actually or allegedly a director, officer, agent, or advisor of the Corporation; by reason of any action actually or allegedly taken by
him or of any inaction or omission on his part while acting as a director, officer, agent, or advisor of the Corporation; by reason of
the registration, offer, sale, purchase, or ownership of any securities of the Corporation; by reason of any duty owed to, respecting,
or in connection with the Corporation; or by reason of the fact, in whole or in part, that he is or was actually or allegedly serving
at the request of the Corporation as a director, officer, employee, agent, or advisor of another corporation, partnership, joint venture,
trust, limited liability company, or other entity or enterprise, in each case whether or not he is acting or serving in any such capacity
at the time any loss, liability, or expense is incurred for which indemnification or reimbursement can be provided under this Agreement
and even though Indemnitee may have ceased to serve in such capacity.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 67.5pt">(c) The term &ldquo;<U>Indemnitee</U>&rdquo; shall
include the Indemnitee named in the first paragraph of this Agreement and such Indemnitee&rsquo;s actual or alleged alter egos, spouse,
family members, and corporations, partnerships, limited liability companies, trusts, and other enterprises or entities of any form whatsoever
under the control of any of the foregoing, and the property of all of the foregoing. The term &ldquo;<U>control</U>&rdquo; (including
the terms &ldquo;<U>controlling</U>,&rdquo; &ldquo;<U>controlled by</U>,&rdquo; and &ldquo;<U>under common control with</U>&rdquo;) means
the possession, direct or indirect, of the power to direct or cause the direction of the management and policies of a person or entity,
whether through the ownership of voting securities, by contract, or otherwise, as interpreted under the Securities Act of 1933 or the
Securities Exchange Act of 1934.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 67.5pt">(d) Except as provided in Section 15, the term &ldquo;<U>Independent
Counsel</U>&rdquo; shall mean an attorney, law firm, or member of a law firm, who (or which) is licensed to practice law in the state
of&nbsp;Nevada&nbsp;and is experienced in matters of corporation law and neither presently is, nor in the past five years has been, retained
to represent (i) the Corporation or Indemnitee in any other matter material to either such party; or (ii) any other party to the Indemnifiable
Matter giving rise to a claim for indemnification hereunder. Notwithstanding the foregoing, the term &ldquo;Independent Counsel&rdquo;
shall not include any person who, under the applicable standards of professional conduct then prevailing, would have a conflict of interest
in representing either the Corporation or Indemnitee in an action to determine Indemnitee&rsquo;s rights under this Agreement. From time
to time, the Corporation may select and preapprove the names of persons or law firms that it deems qualified as Independent Counsel under
the foregoing criteria. Further, at the request of Indemnitee, the Corporation shall review the qualifications and suitability under the
foregoing criteria of persons or law firms selected by Indemnitee and preapprove them as Independent Counsel if they meet the foregoing
criteria. An Independent Counsel that has already been preapproved by the board of directors may be appointed as Independent Counsel without
any further evaluation, so long as such prospective Independent Counsel continues, as determined by the board of directors, to remain
independent.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 67.5pt">(e) The term &ldquo;<U>Losses</U>&rdquo; means any
and all losses, claims, damages, expenses, liabilities, judgments, fines, penalties and actions in respect thereof, as they are incurred,
against Indemnitee in connection with an Indemnifiable Matter; amounts paid by Indemnitee in settlement of an Indemnifiable Matter; any
indirect, consequential, or incidental damages suffered or incurred by Indemnitee; and all attorneys&rsquo; fees and disbursements, accountants&rsquo;
fees and disbursements, private investigation fees and disbursements, retainers, court costs, payments of attachment, appeal or other
bonds or security, transcript costs, fees of experts, fees and expenses of witnesses, travel expenses, duplicating costs, printing and
binding costs, telephone charges, postage, delivery service fees, and all other disbursements or expenses reasonably incurred by or for
Indemnitee in connection with prosecuting, defending, preparing to prosecute or defend, investigating, appealing, or being or preparing
to be a witness in any threatened or pending Indemnifiable Matter or establishing Indemnitee&rsquo;s right or entitlement to indemnification
for any of the foregoing.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 67.5pt">(f) Reference to &ldquo;<U>other enterprise</U>&rdquo;
shall include employee benefit plans; references to &ldquo;fines&rdquo; shall include any excise tax assessed with respect to any employee
benefit plan; references to &ldquo;serving at the request of the Corporation&rdquo; shall include any service as a director, officer,
employee, agent, or advisor with respect to an employee benefit plan, its participants, or beneficiaries; and a person who acted in good
faith and in a manner he reasonably believed to be in the interests of the participants and beneficiaries of an employee benefit plan
shall be deemed to have acted in a manner &ldquo;not opposed to the best interests of the Corporation&rdquo; as referred to in this Agreement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 67.5pt">(g) The term &ldquo;<U>substantiating documentation</U>&rdquo;
shall mean copies of bills or invoices for costs incurred by or for Indemnitee, or copies of court or agency orders, decrees, or settlement
agreements, as the case may be, accompanied by a declaration, which need not be notarized, from Indemnitee that such bills, invoices,
court or agency orders, decrees, or settlement agreements represent costs or liabilities meeting the definition of &ldquo;Losses&rdquo;
herein.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 33.75pt">2.&nbsp;<U>Indemnity of Indemnitee</U>. The Corporation
hereby agrees to indemnify, protect, defend and hold harmless Indemnitee against any and all Losses incurred by reason of the fact that
Indemnitee is or was a director, officer, agent, or advisor of the Corporation, or is or was serving at the request of the Corporation
as a director, officer, employee, agent or advisor of another corporation, partnership, joint venture, trust, limited liability company,
or other entity or enterprise, to the fullest extent permitted by&nbsp;Nevada&nbsp;Law. The termination of any Indemnifiable Matter by
judgment, order of the court, settlement, conviction, or upon a plea of nolo contendere, or its equivalent, shall not, of itself, create
a presumption that Indemnitee is not entitled to indemnification, and with respect to any criminal proceeding, shall not create a presumption
that such person believed that his conduct was unlawful. The indemnification provided herein shall be applicable whether or not the breach
of any standard of care or duty, including a breach of a fiduciary duty, of the Indemnitee is alleged or proven, except as limited by
Section 3 herein. Notwithstanding the foregoing, in the case of any Indemnifiable Matter brought by or in the right of the Corporation,
Indemnitee shall not be entitled to indemnification for any claim, issue, or matter as to which Indemnitee has been adjudged by a court
of competent jurisdiction, after exhaustion of all appeals therefrom (a &ldquo;<U>Final Adjudication</U>&rdquo;), to be liable to the
Corporation or for amounts paid in settlement to the Corporation unless, and only to the extent that, the court in which the Indemnifiable
Matter was brought or another court of competent jurisdiction determines, on application, that in view of all the circumstances, the Indemnitee
is fairly and reasonably entitled to indemnity for such expenses as the court deems proper.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 33.75pt">3.&nbsp;<U>Limit on Indemnification</U>. Notwithstanding
any breach of any standard of care or duty, including breach of a fiduciary duty, by the Indemnitee, and subject to the restrictions in&nbsp;Nevada&nbsp;Revised
Statutes &sect; 78.7502 or any successor&nbsp;Nevada&nbsp;Law, the Corporation shall indemnify Indemnitee except when a Final Adjudication
establishes that Indemnitee&rsquo;s acts or omissions involved intentional misconduct, fraud, or a knowing violation of law and were material
to the cause of action.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 33.75pt">4.&nbsp;<U>Choice of Counsel</U>. Indemnitee shall
be entitled to employ and be reimbursed for the fees and disbursements of counsel separate from that chosen by any other person or persons
whom the Corporation is obligated to indemnify with respect to the same or any related or similar Indemnifiable Matter.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 33.75pt">5.&nbsp;<U>Advances of Losses</U>. Losses (other
than judgments, penalties, fines, and settlements) incurred by Indemnitee shall be paid by the Corporation, in advance of the final disposition
of the Indemnifiable Matter, within 10 days after receipt of Indemnitee&rsquo;s written request accompanied by substantiating documentation.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 33.75pt">6.&nbsp;<U>Officer and Director Liability Insurance</U>.
The Corporation shall, from time to time, make the good faith determination whether or not it is practicable for the Corporation to obtain
and maintain a policy or policies of insurance with reputable insurance companies providing the officers and directors of the Corporation
with coverage for losses, or to ensure the Corporation&rsquo;s performance of its indemnification obligations under this Agreement. Among
other considerations, the Corporation will weigh the costs of obtaining such insurance coverage against the protection afforded by such
coverage. The Corporation shall consult with and be heard by Indemnitee in connection with the Corporation&rsquo;s actions hereunder.
In all policies of director and officer liability insurance, (a) Indemnitee shall be named as an insured in such a manner as to provide
Indemnitee the same rights and benefits as are accorded to the most favorably insured of the Corporation&rsquo;s directors, if Indemnitee
is a director, or of the Corporation&rsquo;s officers, if Indemnitee is not a director of the Corporation but is an officer; and (b) the
policy shall provide that it shall not be cancelled or materially modified without 30 days&rsquo; prior written notice to Indemnitee.
Notwithstanding the foregoing, the Corporation shall have no obligation to obtain or maintain such insurance if the Corporation determines
in good faith that such insurance is not reasonably available, if the premium costs for such insurance are disproportionate to the amount
of coverage provided, if the coverage provided by such insurance is limited by exclusions so as to provide an insufficient benefit, or
if Indemnitee is covered by similar insurance maintained by a subsidiary or parent of the Corporation.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 33.75pt">7.&nbsp;<U>Indemnification Trust Fund or Other Financial
Arrangements</U>. Pursuant to&nbsp;Nevada&nbsp;Revised Statutes &sect; 78.752 or any successor&nbsp;Nevada&nbsp;Law, the Corporation may
establish an indemnification trust fund or make other financial arrangements acceptable to Indemnitee for Indemnitee&rsquo;s benefit.
Indemnitee shall be an intended third-party beneficiary of any such fund or arrangement, with the right, power, and authority of the Indemnitee
to sue for, enforce, and collect the same, in the name, place, and stead of the Corporation or otherwise, for Indemnitee&rsquo;s benefit.
Such fund or other arrangements shall be available to Indemnitee for payment of Losses upon the Corporation&rsquo;s failure, inability,
or refusal to pay Losses incurred by the Indemnitee.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 33.75pt">8.&nbsp;<U>Right of Indemnitee to Indemnification
upon Application; Selection of Independent Counsel; Procedure upon Application</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 67.5pt">(a) Any application for indemnification under this
Agreement, other than when Losses are paid in advance of any final disposition pursuant to Section 5 hereof, shall be submitted to the
board of directors. If a quorum of the board of directors were not parties to the action, suit, proceeding or other matter, a majority
of the directors who were not parties to the action, suit, proceeding or other matter may determine whether indemnification of the applicant
is not prohibited by law or may have such determination made by Independent Counsel in a written decision. If a quorum of the board directors
who were not parties to the action cannot be obtained, the board of directors shall have such determination made by Independent Counsel
in a written decision. Notwithstanding the foregoing, however, the board of directors may under any circumstances submit the determination
of whether indemnification is proper in the circumstances to the stockholders. The board of directors shall respond to a request for indemnification
or initiate the process of submitting the determination to the stockholders within 45 days after receipt by the Corporation of the written
application for indemnification.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 67.5pt">(b) If required, Independent Counsel shall be selected
by the board of directors, and the Corporation shall give written notice to Indemnitee advising him of the identity of Independent Counsel
so selected. Indemnitee may, within seven days after such written notice of selection shall have been given, deliver to the Corporation
a written objection to such selection. Such objection may be asserted only on the ground that Independent Counsel so selected does not
meet the requirements of &ldquo;Independent Counsel,&rdquo; as defined in Section 1, and the objection shall set forth with particularity
the factual basis of such assertion. If such written objection is made, Independent Counsel so selected may not serve as Independent Counsel
unless and until a court has determined that such objection is without merit. If, within 20 days after submission by Indemnitee of a written
objection to the Independent Counsel selected, the Corporation has failed to identify a replacement Independent Counsel, the Indemnitee
may petition any court of competent jurisdiction for resolution of any objection that shall have been made by Indemnitee to the Corporation&rsquo;s
selection of Independent Counsel and for appointment as Independent Counsel of a person selected by such court or by such other person
as such court shall designate, and the person with respect to whom an objection is so resolved or the person so appointed shall act as
Independent Counsel. The Corporation shall pay any and all reasonable fees and expenses of Independent Counsel incurred by such Independent
Counsel in connection with its fees and expenses incident to the procedures of this Section 8 regardless of the manner in which such Independent
Counsel was selected or appointed.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 67.5pt">(c) The right to indemnification or advances as provided
by this Agreement shall be enforceable by Indemnitee in any court of competent jurisdiction. The burden of proving that indemnification
is not appropriate shall be on the Corporation. Neither the failure of the Corporation (including its board of directors or Independent
Counsel) to have made a determination prior to the commencement of such action that indemnification is proper in the circumstances, nor
an actual determination by the Corporation (including its board of directors or Independent Counsel) that indemnification is not proper
in the circumstances, shall be a defense to the action, suit, proceeding, or other matter or create a presumption that indemnification
is not proper in the circumstances.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 33.75pt">9.&nbsp;<U>Notice to Insurers</U>. If, at the time
of the receipt of an application for indemnification pursuant to Section 2 hereof or a request for advances of Losses pursuant to Section
5 hereof, the Corporation has director and officer liability insurance in effect, the Corporation shall give prompt notice of the commencement
of such Indemnifiable Matter to the insurers in accordance with the procedures set forth in the respective policies. The Corporation shall
thereafter take all necessary or desirable action to cause such insurers to pay, on behalf of the Indemnitee, all amounts payable as a
result of such Indemnifiable Matter in accordance with the terms of such policies.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 33.75pt">10.&nbsp;<U>Undertaking by Indemnitee</U>. Indemnitee
hereby undertakes to repay to the Corporation any advances of Losses pursuant to this Agreement to the extent that it is ultimately determined
pursuant to a Final Adjudication that Indemnitee is not entitled to indemnification.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 33.75pt">11.&nbsp;<U>Indemnification Hereunder Not Exclusive</U>.
The indemnification and advancement of Losses provided by this Agreement shall not be deemed exclusive of any other rights to which Indemnitee
may be entitled under the Articles or Bylaws, the&nbsp;Nevada&nbsp;Law, any policy or policies of directors&rsquo; and officers&rsquo;
liability insurance, any other agreement, any vote of stockholders or disinterested directors, or otherwise, both as to action in his
official capacity and as to action in another capacity while holding such office (together, &ldquo;<U>Other Indemnification</U>&rdquo;).
However, Indemnitee shall reimburse the Corporation for amounts paid to him under Other Indemnification and not under this Agreement in
an amount equal to any payments received pursuant to such Other Indemnification, to the extent such payments duplicate any payments received
pursuant to this Agreement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 33.75pt">12.&nbsp;<U>Continuation of Indemnity</U>. All agreements
and obligations of the Corporation contained herein shall continue during the period Indemnitee is a director, officer, employee, agent,
or advisor of the Corporation (or is or was serving at the request of the Corporation as a director, officer, employee, agent, or advisor
of another corporation, partnership, joint venture, trust, limited liability company, or other enterprise) and shall continue thereafter
so long as Indemnitee shall be subject to any possible Indemnifiable Matter.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 33.75pt">13.&nbsp;<U>Partial Indemnification</U>. If Indemnitee
is entitled under any provision of this Agreement to indemnification by the Corporation for some or a portion of Losses, but not, however,
for the total amount thereof, the Corporation shall nevertheless indemnify Indemnitee for the portion of such Losses to which Indemnitee
is entitled.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 33.75pt">14.&nbsp;<U>Settlement of Claims</U>. The Corporation
shall not be liable to indemnify Indemnitee under this Agreement for any amounts paid in settlement of any Indemnifiable Matter effected
without the Corporation&rsquo;s written consent. The Corporation shall not settle any Indemnifiable Matter in any manner that would impose
any penalty or limitation on Indemnitee&rsquo;s rights under this Agreement without Indemnitee&rsquo;s written consent. Neither the Corporation
nor Indemnitee will unreasonably withhold its consent to any proposed settlement. The Corporation shall not be liable to indemnify Indemnitee
under this Agreement with regard to any judicial award if the Corporation was not given a reasonable and timely opportunity, at its expense,
to participate in the defense of such action.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 33.75pt">15.&nbsp;<U>Change in Control</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 67.5pt">(a) Notwithstanding the provisions of Section 6, any
provision for the benefit of officers and directors existing immediately prior to a Change in Control, including officer and director
liability insurance, an indemnification trust fund or other financial arrangements, shall be maintained for so long as Indemnitee is subject
to any Indemnifiable Matter. In the case of officer and director liability insurance, such insurance shall be maintained with the same
scope and amount of coverage, with no larger deductible or retention amounts, and otherwise on the same terms and conditions as were in
effect immediately prior to such Change in Control unless such coverages, terms and conditions are no longer available.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 67.5pt">(b) With respect to all matters thereafter arising
concerning the rights of Indemnitee to payments of Losses under this Agreement or any other agreement, or under the Articles or Bylaws
as now or hereafter in effect, independent counsel shall be selected by the Indemnitee and approved by the Corporation (which approval
shall not be unreasonably withheld). Such counsel, among other things, shall render its written opinion to the Corporation and Indemnitee
as to whether and to what extent Indemnitee would be permitted to be indemnified under&nbsp;Nevada&nbsp;Law as determined in accordance
with Section 16(d). The Corporation agrees to abide by such opinion and to pay the reasonable fees of the independent counsel referred
to above and to fully indemnify such counsel against any and all expenses (including attorneys&rsquo; fees), claims, liabilities and damages
arising out of or relating to this Agreement or its engagement pursuant hereto.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 33.75pt">16.&nbsp;<U>Enforcement</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 67.5pt">(a) The Corporation expressly confirms and agrees
that it has entered into this Agreement and assumed the obligations imposed on the Corporation hereby in order to induce Indemnitee to
serve as a director or officer of the Corporation, and acknowledges that Indemnitee is relying upon this Agreement in continuing as a
director or officer. The Corporation shall be precluded from asserting in any action commenced pursuant to this Section 16 that the procedures
and presumptions in this section are not valid, binding and enforceable and shall stipulate in any such judicial proceedings that the
Corporation is bound by all of the provisions of this Agreement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 67.5pt">(b) In any action commenced pursuant to this Section
16, Indemnitee shall be presumed to be entitled to indemnification and advancement of Losses in accordance with Section 5 under this Agreement,
as the case may be, and the Corporation shall have the burden of proof in overcoming such presumption and must show by clear and convincing
evidence that Indemnitee is not entitled to indemnification or advancement of Losses, as the case may be.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 67.5pt">(c) The execution of this Agreement shall constitute
the Corporation&rsquo;s stipulation by which it shall be irrevocably bound in any action by Indemnitee for enforcement of Indemnitee&rsquo;s
rights hereunder that the Corporation&rsquo;s obligations set forth in this Agreement are unique and special, and that failure of the
Corporation to comply with the provisions of this Agreement will cause irreparable and immediate injury to Indemnitee, for which a remedy
at law will be inadequate. As a result, in addition to any other right or remedy Indemnitee may have at law or in equity respecting a
breach of this Agreement, Indemnitee shall be entitled to injunctive or mandatory relief directing specific performance by the Corporation
of its obligations under this Agreement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 67.5pt">(d) In the event that Indemnitee shall deem it shall
be necessary or desirable to retain legal counsel and/or incur other costs and expenses in connection with the interpretation or enforcement
of any or all of Indemnitee&rsquo;s rights under this Agreement, Indemnitee shall be entitled to recover from the Corporation, and the
Corporation shall indemnify Indemnitee against, any and all fees, costs, and expenses (of the types described in the definition of Losses
in Section 1(b)) incurred by Indemnitee in connection with the interpretation or enforcement of said rights. The Corporation shall make
payment to the Indemnitee at the time such fees, costs, and expenses are incurred by Indemnitee. If, however, the Indemnitee does not
prevail in such action under this Section 16, Indemnitee shall repay any and all such amounts to the Corporation. If it shall be determined
in an action pursuant to this Section 16 that Indemnitee is entitled to receive part but not all of the indemnification or advancement
of fees, costs, and expenses or other benefit sought, the expenses incurred by Indemnitee in connection with an action pursuant to this
Section 16 shall be equitably allocated between the Corporation and Indemnitee. Notwithstanding the foregoing, if a Change in Control
shall have occurred, Indemnitee shall be entitled to indemnification under this Section 16 regardless of whether Indemnitee ultimately
prevails in such judicial adjudication or arbitration. This Section 16(b) is not subject to the provisions of Section 8.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 33.75pt">17.&nbsp;<U>Governing Law; Binding Effect; Amendment
and Termination; Construction</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 67.5pt">(a) This Agreement shall be interpreted and enforced
in accordance with&nbsp;Nevada&nbsp;Law.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 67.5pt">(b) This Agreement shall be binding upon the Corporation,
its successors and assigns, and shall inure to the benefit of Indemnitee such Indemnitee&rsquo;s actual or alleged alter egos, spouse,
family members, and corporations, partnerships, limited liability companies, trusts, and other enterprises or entities of any form whatsoever
under the control of any of the foregoing, the property of all of the foregoing, and the successors and assigns of all of the foregoing.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 67.5pt">(c) No amendment, modification, termination, or cancellation
of this Agreement shall be effective unless in writing signed by the Corporation and Indemnitee.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 67.5pt">(d) This Agreement shall be construed liberally in
favor of the Indemnitee to the fullest extent possible under&nbsp;Nevada&nbsp;Law, even if such indemnification is not specifically authorized
by this Agreement or any other agreement, the Articles or Bylaws, or by&nbsp;Nevada&nbsp;Law. In the event&nbsp;Nevada&nbsp;Law is changed
after the date of this Agreement, through statutory amendment, judicial interpretation, administrative regulations or otherwise, to allow
additional indemnification or to remove or restrict current limitations on indemnification, this Agreement shall be deemed to be amended
and reformed so that Indemnitee shall enjoy by this Agreement the greater benefits of such change. In the event of any change in&nbsp;Nevada&nbsp;Law
that narrows or restricts the right of a&nbsp;Nevada&nbsp;corporation to indemnify Indemnitee, such change, to the extent not otherwise
required by&nbsp;Nevada&nbsp;Law to be applied to Indemnitee in the relevant circumstances, shall have no effect on this Agreement or
the rights and obligations of the parties hereunder.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 33.75pt">18.&nbsp;<U>Mutual Acknowledgement; Federal Preemption</U>.
Notwithstanding anything to the contrary herein, both the Corporation and Indemnitee acknowledge and agree that in certain instances,
federal law or applicable public policy may prohibit the Corporation from indemnifying its directors and officers under this Agreement
or otherwise. Such instances include, but are not limited to, the Securities and Exchange Commission&rsquo;s prohibition on indemnification
for liabilities arising under certain federal securities laws. Indemnitee understands, acknowledges and agrees that the Corporation has
undertaken, or may be required in the future to undertake with the Securities and Exchange Commission, to submit the question of indemnification
to a court in certain circumstances for a determination of the Corporation&rsquo;s right under public policy to indemnify Indemnitee.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 33.75pt">19.&nbsp;<U>Severability</U>. If any provision of
this Agreement shall be held to be invalid, illegal, or unenforceable:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 67.5pt">(a) the validity, legality, and enforceability of
the remaining provisions of this Agreement shall not be in any way affected or impaired thereby; and</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 67.5pt">(b) to the fullest extent possible, the provisions
of this Agreement shall be construed so as to give effect to the intent manifested by the provision held invalid, illegal, or unenforceable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 33.75pt">Each section of this Agreement
is a separate and independent portion of this Agreement. If the indemnification to which Indemnitee is entitled as respects any aspect
of any claim varies between two or more sections of this Agreement, that section providing the most comprehensive indemnification shall
apply.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 33.75pt">20.&nbsp;<U>Notice</U>. All notices, requests, demands
and other communications under this Agreement shall be in writing and shall be deemed duly given (i) if delivered by hand and receipted
for by the party addressee or (ii) if mailed by certified or registered mail with postage prepaid, on the third business day after the
mailing date. Addresses for notice to either party are as shown on the signature page of this Agreement, or as subsequently modified by
written notice.&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 33.75pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><I>[Signature Page Follows]</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 33.75pt">IN WITNESS WHEREOF, the parties hereto have executed
this Agreement to be effective on and as of the day and year first above written.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" STYLE="font: 12pt Aptos; width: 100%">
  <TR>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><U>Corporation:</U></B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">iQSTEL Inc..</P></TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD STYLE="width: 50%">&nbsp;</TD>
    <TD STYLE="width: 5%">&nbsp;</TD>
    <TD STYLE="width: 36%">&nbsp;</TD>
    <TD STYLE="width: 9%">&nbsp;</TD></TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Alvaro
    Quintana Cardona</FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Name:</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Alvaro Quintana Cardona</FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Title:</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">CFO</FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>Indemnitee:</U></FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/
    Leandro Jose Iglesias</FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Leandro Jose Iglesias</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Carretera de San Miguel de Breamo 9,</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Pontedeume, A Coruna, 15.614, Spain</P></TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">[Signature Page to&nbsp;Indemnification Agreement]</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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<P STYLE="font: 12pt/115% Aptos; margin: 0 0 8pt"></P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-10.3
<SEQUENCE>7
<FILENAME>ex10_3.htm
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 28pt 0pt 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 3.35pt; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>AMENDED
AND RESTATED EMPLOYMENT <FONT STYLE="letter-spacing: -0.1pt">AGREEMENT</FONT></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 3.45pt 28pt 0 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt/120% Times New Roman, Times, Serif; margin: 0.05pt 28pt 0 0; text-indent: 40pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt/120% Times New Roman, Times, Serif; margin: 0.05pt 28pt 0 0; text-align: justify; text-indent: 40pt">This Amended
and Restated Employment Agreement (this &ldquo;Agreement&rdquo;) is made this 29<SUP>th</SUP> day of February 2024, but effective as of
the 1<SUP>st</SUP> of the year (the &quot;Effective Date&quot;), between iQSTEL, Inc., a Nevada corporation (hereinafter referred to as
the &quot;Company&quot;), and <B>Alvaro Quintana Cardona, </B>residing at Av. Circunvalaci6n del Sol. Qta. 598, Santa Paula. Caracas,
Venezuela (hereinafter referred to as the &quot;Employee&quot;).</P>
<P STYLE="font: 10pt/120% Times New Roman, Times, Serif; margin: 0.05pt 28pt 0 0; text-indent: 40pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt/121% Times New Roman, Times, Serif; margin: 0 28pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt/121% Times New Roman, Times, Serif; margin: 0 28pt 0 0; text-indent: 40pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>WHEREAS,
</B>the Parties previously entered into an Employment Agreement dated May 2, 2019 that was amended on November 1, 2020 (together, the
&ldquo;Original Agreement&rdquo;), and now the parties desire to amend and restate the Original Agreement;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 1.75pt 28pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt/125% Times New Roman, Times, Serif; margin: 0 28pt 0 0; text-indent: 40pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>WHEREAS,
</B>the Company wishes to engage the services and expertise of the Employee on the terms and conditions hereinafter set forth, and the
Employee wishes to accept such an engagement;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 1.6pt 28pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 28pt 0 0; text-align: justify; text-indent: 20pt"><B>NOW THEREFORE
</B>in consideration of the covenants of each of the parties given to the other and for other good and valuable consideration, the receipt
and sufficiency of which is hereby acknowledged, the parties <FONT STYLE="letter-spacing: -0.1pt">hereto </FONT>agree as <FONT STYLE="letter-spacing: -0.1pt">follows:</FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 1.6pt 28pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 2.05pt 28pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 28pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; letter-spacing: -0.25pt"><B>1.</B></FONT><B><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;NATURE
OF AGREEMENT; <FONT STYLE="letter-spacing: -0.1pt">SERVICES</FONT></FONT></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 2.75pt 28pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 2.25pt 28pt 0 0; text-indent: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">1.1
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This Amended and Restated Employment Agreement completely replaces and supersedes the Original
Agreement as of January 1, 2024.</FONT></P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 28pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 28pt 0 0; text-indent: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">1.2&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Effective
as of the Effective Date, the Company hereby engages the Employee and the Employee hereby accepts an engagement with the Company to
serve as the Chief Financial Officer of the Company (the &quot;Services&quot;). Employee shall bear such responsibilities as are
customary for such a position in a public company in performing the Services. The parties understand that the position will be
full-time employment and that the Employee shall devote sufficient time, attention and abilities to the business of the Company for
the proper exercise of the Employee's duties hereunder. Employee understands that the Services may, from time to time, entail
extensive travel. Employee may assign the compensation hereunder but not the responsibility to f</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">ulfill
the services and responsibilities as per this Agreement. Employee shall not be required to move his residence.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 2.5pt 28pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 28pt 0 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>2.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT STYLE="letter-spacing: -0.1pt">REMUNERATION</FONT></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 2.4pt 28pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 28pt 0 0; text-indent: 40pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company agrees to pay the Employee as set out in Schedule &quot;A&quot; attached <FONT STYLE="letter-spacing: -0.1pt">hereto.</FONT></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 3.1pt 28pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 28pt 0 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>3.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;CONFIDENTIALITY;
OWNERSHIP OF DOCUMENTS; NON-<FONT STYLE="letter-spacing: -0.1pt">COMPETE; NON-SOLICIT</FONT></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 3.1pt 28pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 11pt/115% Times New Roman, Times, Serif; margin: 1.5pt 28pt 0 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.1&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>Confidential
Information.</B> Employee recognizes and acknowledges that by reason of this Agreement and service to the Company, he will have access
to confidential information of the Company and its affiliates, including, without limitation, information and knowledge pertaining to
business methods, inventions, innovations, designs, ideas, plans, trade secrets, proprietary information, advertising, sales and profit
figures, contact lists, and relationships between the Company and its affiliates, customers, clients, Employees, licensees, suppliers,
and others who have business dealings with the Company and its affiliates (&quot;Confidential Information&quot;). Employee acknowledges
that such Confidential Information is a valuable and unique asset and covenants that he will not, either during or at any time after
the Term of this Agreement, disclose any such Confidential Information to any person for any reason whatsoever without the prior written
authorization of the Company, unless such information is in the public domain through no fault of the Employee or except as, and to the
extent as, may be required by <FONT STYLE="letter-spacing: -0.2pt">law.</FONT></FONT></P>

<P STYLE="font: 11pt/115% Times New Roman, Times, Serif; margin: 1.5pt 28pt 0 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; letter-spacing: -0.2pt">&nbsp;</FONT></P>

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<P STYLE="font: 11pt/115% Times New Roman, Times, Serif; margin: 0pt 28pt 0pt 0pt; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; letter-spacing: -0.2pt">&nbsp;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 28pt 0pt 0pt; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.2&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>Non-<FONT STYLE="letter-spacing: -0.1pt">Competition</FONT></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 2.75pt 28pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt/116% Times New Roman, Times, Serif; margin: 0 28pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Employee
recognizes that in his position as an Employee to the Company, he will acquire such information outlined in Section 3.1 hereof, including
Confidential Information and for good and valuable consideration, including his engagement by the Company, he agrees that during the
Term of this Agreement and for a period of 24 months after termination of this Agreement, the Company has the right to request to the
Employee that he will not work in a company that directly or indirectly, manage, operate, join, control, or participate in the management,
operation, control, or be connected as an officer, director, employee, partner, principal, agent, representative, Employee, or otherwise
with or use or permit his name to be used in connection with, any business or enterprise engaged in the primary line of business in which
the Company is engaged in at the time of execution of this Agreement, unless acting pursuant hereto or with the prior written consent
of the Company.</FONT></P>

<P STYLE="font: 10pt/116% Times New Roman, Times, Serif; margin: 0 28pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 11pt/113% Times New Roman, Times, Serif; margin: 3.9pt 28pt 0 40pt; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; letter-spacing: -0.05pt">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This
Company right is based on the premise that the Company shall not have any debt with the Employee, and all the remunerations of the last
six months previous to the end of the term of the agreement will be paid on time and in cash, and the Company shall pay the compensation
for Noncompetition as set in out in Schedule &quot;A&quot; attached hereto.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 2.3pt 28pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 11pt/113% Times New Roman, Times, Serif; margin: 3.9pt 28pt 0 40pt; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; letter-spacing: -0.05pt">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
foregoing restriction shall not be construed to prohibit the ownership by the Employee of no more than 4.99% of any class of securities
of any corporation that is engaged in any of the foregoing businesses having a class of securities registered pursuant to the Securities
Exchange Act of 1934, provided that such ownership represents a passive investment and that neither the Employee nor any group of persons
including the Employee in any way, either directly or indirectly, manages or exercises control of any such corporation, guarantees any
of its financial obligations, otherwise takes any part in its business, other than exercising his rights as a shareholder, or seeks to
do any of the foregoing.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 2.25pt 28pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 11pt/115% Times New Roman, Times, Serif; margin: 0 28pt 0 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.3&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT STYLE="letter-spacing: -0.1pt"><B>Non-solicitation;
Non-association.</B> The Employee hereby acknowledges and agrees that he, together with </FONT>other Employees engaged by the
Company, is likely to be exposed to a significant amount of Confidential Information concerning the Company's, business methods,
operations, employment relationships, and customers while engaged under this Agreement, that such information might be retained by
the Employee and such other Employees in tangible form or simply retained in their memory, and that the protection of the Company's
exclusive rights to such confidential information and the benefits flowing from it can best be ensured by means of a restriction on
the Employee's activities after termination of this Agreement. Therefore, the Employee agrees that for a 24 month period following
termination of this Agreement, he shall not engage in the following activities:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 1.4pt 28pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 11pt/117% Times New Roman, Times, Serif; margin: 0 28pt 0 40pt; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; letter-spacing: -0.05pt">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
He shall not solicit, divert, or initiate any contact (or attempt to solicit, divert, or initiate any contact) with any relationship
of the Company or any affiliate with whom Employee dealt (including any customers or vendors), for the purpose of doing business in the
same lines of business as the Company, and further will not solicit or initiate any contact with any potential relationship of the Company
or affiliate, that the Employee solicited or contacted while engaged by the Company. This provision does not restrict Employee from developing
relationships independently obtained outside of Employee's position with the Company.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 1.3pt 28pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 11pt/117% Times New Roman, Times, Serif; margin: 0 28pt 0 40pt; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; letter-spacing: -0.05pt">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">He
shall not directly solicit the employment of or hire any employee or Employee of the Company or affiliate and will not attempt to persuade
any employee or Employee to leave the employment or consulting relationship of the Company or such affiliate.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 1.7pt 28pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 1.7pt 28pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 1.7pt 28pt 0 0; text-align: justify"></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 28pt 0 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.4&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<B>Equitable <FONT STYLE="letter-spacing: -0.1pt">Relief.</FONT></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 3.8pt 28pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 11pt/115% Times New Roman, Times, Serif; margin: 0.05pt 28pt 0 40pt; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; letter-spacing: -0.05pt">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Employee acknowledges that the restrictions contained in Article 3 hereof are reasonable and necessary to protect the legitimate interests
of the Company and that any violation of such restrictions would result in irreparable injury to the Company. If the period of time or
other restrictions specified in A1ticle 3 should be adjudged unreasonable at any proceeding, then the period of time or such other restrictions
shall be reduced by the elimination or reduction of such portion thereof so that such restrictions may be enforced in a manner adjudged
to be reasonable. Employee acknowledges that the Company shall be entitled to preliminary and permanent injunctive relief for a violation
of any such restrictions without having to prove actual damages or to post a bond; Company shall also be entitled to an equitable accounting
of all earnings, profits and other benefits arising from such violation, which rights shall be cumulative and in addition to any other
rights or remedies to which Company may be entitled in law or equity.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 2.6pt 28pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 11pt/111% Times New Roman, Times, Serif; margin: 3.75pt 28pt 0 40pt; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; letter-spacing: -0.05pt">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Employee agrees that until the expiration of the covenants
contained in Sections 3.2 and 3.3 of this Agreement, the Company may provide a copy of the covenant contained in such Sections to any
business or enterprise (i) that Employee may directly or indirectly own, manage, operate, finance, join, control, or participate in the
ownership, management, operation, financing, control, or control of, or (ii) with which he may be connected as an officer, director,
employee, partner, principal, agent, representative, Employee, or otherwise, or in connection with which he may use or permit his name
to be used.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 2.25pt 28pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 28pt 0 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>4.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
TERM AND <FONT STYLE="letter-spacing: -0.1pt">TERMINATION</FONT></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 4.5pt 28pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 11pt/115% Times New Roman, Times, Serif; margin: 3.5pt 28pt 0 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.1&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Employee's employment under this Agreement shall begin on January 1, 2024 for an initial period of 60 months, renewable
automatically for 36-month periods; unless the Company or the Employee gives a written notification with at least 90 days prior to
the termination date of the initial 60-month period or any subsequent 36-month period, expressing their intention to not renew the
employment agreement. Upon expiration of the Term without renewal, the relationship between the parties will be at will but all
other provisions of this Agreement shall be applicable. This agreement may be terminated by either Employee or Company for cause or <FONT STYLE="letter-spacing: -0.1pt">willful
or gross negligence by either party. The Board of Directors of the Company may at any time remove the Employee from his position of
Chief Financial Officer, which removal shall not be deemed a termination of the </FONT><FONT STYLE="letter-spacing: -0.2pt">Agreement.
Notwithstanding anything to the contrary herein, if Employee is removed for cause or willful or gross negligence, then Employee will
not be entitled to any compensation under the Company Employee Agreement Early Termination as described in Schedule A, number 9, or
for not competing with the Company as described in Schedule A, number 8.</FONT></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 3.1pt 28pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 11pt/115% Times New Roman, Times, Serif; margin: 3.5pt 28pt 0 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.2&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Employee's obligations, and those of Employee's employees, agents, successors and assignees, if any, pursuant to Section 3 (Confidentiality;
Ownership of Documents, Non-Compete, Non-Solicit), 5 (Indemnification), and 8 (Governing Law and Dispute Resolution) shall survive completion
of <FONT STYLE="letter-spacing: -0.3pt">the </FONT>Services, and the expiration or termination of this Agreement.</FONT></P>

<P STYLE="font: 10pt/116% Times New Roman, Times, Serif; margin: 0 28pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 11pt/115% Times New Roman, Times, Serif; margin: 3.5pt 28pt 0 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.3&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Except as provided in Section 4.1 above, in case the Company decides to terminate this agreement before the termination date (Company
Employee Agreement Early Termination), during the initial period of 60 months or any subsequent 36 months of the renewed periods, the
Company shall provide Employee with a Company Employee Agreement Early Termination compensation as set in out in Schedule &quot;A&quot;
attached hereto.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 28pt 0pt 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 5.9pt 28pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 28pt 0pt 0pt; text-align: justify"></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 28pt 0 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>5.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT STYLE="letter-spacing: 0.2pt">REPRESENTATION
AND WARRANTIES;</FONT> <FONT STYLE="letter-spacing: -0.1pt">INDEMNIFICATION</FONT></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 4pt 28pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 11pt/115% Times New Roman, Times, Serif; margin: 0 28pt 0 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.1&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The Employee warrants and represents that he is duly qualified to perform his duties hereunder, and further covenants that in performing
his duties hereunder, he will not engage in activity that is in violation of applicable laws or subject the Company to liability thereunder.
The Employee further warrants that his execution of this Agreement and the performance of services hereunder does not violate any agreement
to which Employee is a party nor give any prior employer, partner, associate or any other person any legal or equitable rights against
the Employee or the Company.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 2pt 28pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 11pt/115% Times New Roman, Times, Serif; margin: 0.05pt 28pt 0 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.2&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
This Agreement is conditional on the Company's commitment to obtain a directors' and officers' insurance policy as soon as commercially
reasonable, and the Company signing an Indemnification Agreement satisfactory to the Employee. To the fullest extent permitted by applicable
law, the Company agrees that it will not voluntarily change the terms of such D&amp;O Insurance or the Indemnification Provisions to
the detriment of the Employee at anytime while he is entitled to benefit of such D&amp;O Insurance or Indemnification Provisions. Additionally,
the Employee shall be entitled to such indemnification by the Company as is prescribed in the laws of the State of Florida or in the
Charter or Bylaws of the Company.</FONT></P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0.05pt 28pt 0 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0.05pt 28pt 0 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>6.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
EMPLOYEE <FONT STYLE="letter-spacing: -0.1pt">BENEFITS</FONT></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Both
parties will comply with Company policy regarding employee benefits or as required by law.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 11pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0%"></TD><TD STYLE="width: 40pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">6.1</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Paid
                                            Time Off. Employee shall be entitled to paid time off in the amount of 25 days per year.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 25.35pt; text-align: right; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 11pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0%"></TD><TD STYLE="width: 40pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">6.2</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Sick
                                            Leave. Employee shall be entitled to paid sick leave of up to 10 days per year.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 11pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0%"></TD><TD STYLE="width: 40pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">6.3</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Personal
                                            Leave. Employee shall be entitled to paid personal leave of up to 5 days per year.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 3.85pt 28pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 28pt 0 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>7.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<FONT STYLE="letter-spacing: -0.1pt">NOTICES</FONT></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 3.45pt 28pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 28pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Any
notices delivered or received between either party shall be deemed to have been <FONT STYLE="letter-spacing: -0.1pt">received:</FONT></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 3.45pt 28pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 28pt 0 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: #4D4B4D; letter-spacing: -0.05pt">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">if it was delivered in person or email on the date it
was <FONT STYLE="letter-spacing: -0.1pt">delivered:</FONT></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 28pt 0 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 28pt 0 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: #4D4B4D; letter-spacing: -0.05pt">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">if it was sent by registered mail, on the day it was
received to the following address: </FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 28pt 0 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 28pt 0 0; text-align: justify; text-indent: 40pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 28pt 0 0; text-align: justify; text-indent: 40pt">iQSTEL, Inc.</P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 1.55pt 28pt 0 0; text-align: justify; text-indent: 40pt">300 Aragon Avenue,</P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 1.55pt 28pt 0 0; text-align: justify; text-indent: 40pt">Suite 375, Coral
Gables,</P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 1.55pt 28pt 0 0; text-align: justify; text-indent: 40pt"><FONT STYLE="letter-spacing: -0.1pt">FL
33134.</FONT></P>

<P STYLE="font: 10pt/116% Times New Roman, Times, Serif; margin: 0 28pt 0 0; text-align: justify; text-indent: 40pt">By email: admin@iqstel.com</P>

<P STYLE="font: 10pt/116% Times New Roman, Times, Serif; margin: 0 28pt 0 0; text-align: justify; text-indent: 40pt">Attention: CEO</P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 28pt 0 0; text-align: justify; text-indent: 40pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 3.55pt 28pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 1.55pt 28pt 0 0; text-indent: 40pt; text-align: justify">Alvaro Quintana Cardona</P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 1.55pt 28pt 0 0; text-align: justify; text-indent: 40pt">Av. Circunvalaci6n
de Sol</P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 1.55pt 28pt 0 0; text-align: justify; text-indent: 40pt">Qta. 598. Santa
Paula. Caracas. Venezuela</P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 1.55pt 28pt 0 0; text-align: justify; text-indent: 40pt">By email: acqc@hotmail.com</P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 28pt 0 40pt; text-align: justify"></P>

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<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 28pt 0 40pt; text-align: justify"></P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 28pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 28pt 0 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>8.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
MODIFICATION OF <FONT STYLE="letter-spacing: -0.1pt">AGREEMENT</FONT></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 2.75pt 28pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt/125% Times New Roman, Times, Serif; text-indent: 20pt; margin: 0 28pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Any
modification of this Agreement must be made in writing and signed by the Employee and the Company, or it shall have no effect and shall
be void.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0.9pt 28pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 28pt 0 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>9.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;GOVERNING LAW</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 28pt 0 40.75pt; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 1.25pt 28pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 1.25pt 28pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">9.1&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This Agreement shall be governed by and construed in accordance with the laws of the State of
                                            Florida, without giving effect to any conflict of law rules otherwise.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 1.25pt 28pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 11pt/116% Times New Roman, Times, Serif; margin: 0.05pt 28pt 0 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">9.2&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Any and all disputes arising hereunder, including disputes arising from or relating to termination and the grounds therefor, including
all grounds arising from statutory claims alleging discrimination or violations of federal, state or local civil rights law, or otherwise,
shall be resolved by binding arbitration in Florida before a single arbitrator in accordance with the arbitration rules of the American
Arbitration Association (the&quot;AAA&quot;) applicable to arbitration then in effect. Notice of the demand for arbitration by either
party shall be given in writing to the other party to this Agreement. On such demand, the dispute shall be heard by arbitration before
a single arbitrator selected pursuant to the AAA rules. Any award rendered by the arbitrator shall be conclusive and binding on the parties
hereto; provided, however, that any such award shall be accompanied by a written opinion of the arbitrator giving the reasons for the
award. The arbitrator shall be entitled to award equitable relief. Each party shall pay its own expenses of arbitration, including attorneys'
fees. Nothing herein shall prevent the Company from seeking and obtaining preliminary equitable relief from a court pursuant to Section
3.5.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 28pt 0pt 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 11pt/117% Times New Roman, Times, Serif; margin: 0pt 28pt 0pt 0pt; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">9.3&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The parties hereby submit to the jurisdiction of the federal and state courts located in Florida for the purpose of an order to compel
arbitration, for preliminary relief in aid of arbitration or for a preliminary injunction to maintain the status quo or prevent irreparable
harm prior to the appointment of the arbitrators, and to the non-exclusive jurisdiction of the aforementioned courts for the enforcement
of any award issued hereunder. and waive any right to stay or dismiss any such actions or proceedings brought before any such court on
the basis of forum non conveniens or improper venue.</FONT></P>

<P STYLE="font: 11pt/117% Times New Roman, Times, Serif; margin: 0pt 28pt 0pt 0pt; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 5.95pt; text-align: justify; text-indent: 34.6pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0.05pt 28pt 0 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>10.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<FONT STYLE="letter-spacing: -0.1pt">HEADINGS</FONT></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 2.7pt 28pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt/121% Times New Roman, Times, Serif; text-indent: 20pt; margin: 0 28pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
headings utilized in this Agreement are for convenience only and are not to be construed in any way as additions or limitations of the
covenants and agreements contained in this Agreement.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 2.75pt 28pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 28pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>I
l. &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;GENERAL <FONT STYLE="letter-spacing: -0.1pt">MATTERS</FONT></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 2.75pt 28pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 11pt/121% Times New Roman, Times, Serif; margin: 0 28pt 0 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: #313131">11.1&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The waiver by any party hereto of a breach of any provision
of this Agreement shall not operate or be construed as a waiver of any subsequent breach of the same or of any other provisions of this
Agreement.</FONT></P>

<P STYLE="font: 10pt/121% Times New Roman, Times, Serif; margin: 0 28pt 0 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 11pt/121% Times New Roman, Times, Serif; margin: 0 28pt 0 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: #313131">11.2&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">This Agreement shall be binding upon the parties hereto
and shall ensure to the benefit of and be enforceable by each of the parties hereto and their respective successors and assigns, except
that the duties and responsibilities of Employee hereunder are of a personal nature and shall not be assignable or delegable in whole
or in part by the Employee without prior written consent of the Company.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 28pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 28pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 3.75pt 28pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 28pt 0 0; text-indent: 40pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">IN
WITNESS WHEREOF the parties hereto have executed this Agreement as of the 29<SUP>th</SUP> day of February, <FONT STYLE="letter-spacing: -0.1pt">2024.</FONT></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0.35pt 28pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 3.75pt 28pt 0 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 0 0 20pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>iQSTEL,
Inc.&#9;</B>&#9;</FONT></P>

<P STYLE="font: 11pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 20pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 0 0 20pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 11pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 20pt; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 0 0 20pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 0 0 20pt; text-align: justify">By: <U>/s/ Leandro Jose Iglesias&#9;</U></P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 0 0 20pt; text-align: justify">Name: Leandro Jose Iglesias</P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 0 0 20pt; text-align: justify">Title: CEO</P>
<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 0 0 20pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 0 0 20pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U></U></FONT></P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 0 0 20pt; text-align: justify"><U>/s/ Alvaro Quintana Cardona</U></P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 0 0 20pt; text-align: justify">Alvaro Quintana Cardona</P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 0 0 20pt; text-align: justify">Employee&#9;</P>
<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 0 0 20pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 28pt 0 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 28pt 0 0"></P>


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<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0 28pt 0 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; letter-spacing: -0.35pt">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; letter-spacing: -0.35pt">SCHEDULE
</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; letter-spacing: -0.25pt">&quot;A&quot;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 28pt 0 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 28pt 0 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 5.25pt 28pt 0 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: center; margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>REMUN<FONT STYLE="letter-spacing: -0.6pt">E</FONT><FONT STYLE="letter-spacing: -0.1pt">RATION</FONT></B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 4.85pt 28pt 0 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt/117% Times New Roman, Times, Serif; margin: 0.05pt 28pt 0 40pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1.
As full consideration for performance of the services by the Employee, the Company shall pay the <B>Employee $22,000 per month ($264,000
per Year). </B>The monthly amount will be paid to Employee once a month on the 5th of each month. Company shall deduct or withhold any
and all federal income and social security taxes and state and local taxes required by law, if apply.</FONT></P>

<P STYLE="font: 10pt/117% Times New Roman, Times, Serif; margin: 0.05pt 28pt 0 40pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt/117% Times New Roman, Times, Serif; margin: 0.05pt 28pt 0 40pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.
Employee shall receive a yearly bonus of up to 2 months&rsquo; salary for services rendered under this agreement, and shall be paid 15
days after the Company&rsquo;s Form 10-K is filed with the SEC.</FONT></P>

<P STYLE="font: 10pt/117% Times New Roman, Times, Serif; margin: 0.05pt 28pt 0 40pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt/117% Times New Roman, Times, Serif; margin: 0.05pt 28pt 0 40pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.&nbsp;
Employee shall receive a bonus of up to 4% of the Company's Net Income for services rendered under this agreement, and shall be paid
15 days after the Company&rsquo;s Form 10-K is filed with the SEC.</FONT></P>

<P STYLE="font: 10pt/117% Times New Roman, Times, Serif; margin: 0.05pt 28pt 0 40pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt/117% Times New Roman, Times, Serif; margin: 0.05pt 28pt 0 40pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt/116% Times New Roman, Times, Serif; margin: 0.05pt 28pt 0 40pt; text-align: justify">4.&nbsp;&nbsp;Employee shall receive
a bonus of up to 800,000 shares of the Company&rsquo;s common stock for services rendered under this agreement, and shall be paid 15 days
after the Company&rsquo;s Form 10-K is filed with the SEC.</P>
<P STYLE="font: 10pt/117% Times New Roman, Times, Serif; margin: 0.05pt 28pt 0 40pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt/117% Times New Roman, Times, Serif; margin: 0.05pt 28pt 0 40pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt/117% Times New Roman, Times, Serif; margin: 0.05pt 28pt 0 40pt; text-align: justify"></P>

<P STYLE="font: 10pt/117% Times New Roman, Times, Serif; margin: 0.05pt 28pt 0 40pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.&nbsp;
In case the monthly remuneration is not set in full on time, the Employee has the right to request to the Company convert any or all
accrued salary into Company restricted common shares, by written notification. Amount to be converted in shares must be converted considering
the average price of the share during the last 10 trading days and applying a discount of 25%.</FONT></P>

<P STYLE="font: 10pt/117% Times New Roman, Times, Serif; margin: 0.05pt 28pt 0 40pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt/117% Times New Roman, Times, Serif; margin: 0.05pt 28pt 0 40pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">6.
As of effective Date, normal direct business expenses and travel expenses including business class travel on flights over 5 hours will
be covered by the Company.</FONT></P>

<P STYLE="font: 10pt/117% Times New Roman, Times, Serif; margin: 0.05pt 28pt 0 40pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt/117% Times New Roman, Times, Serif; margin: 0.05pt 28pt 0 40pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt/116% Times New Roman, Times, Serif; margin: 0.05pt 28pt 0 40pt; text-align: justify">7. All the Bonuses to be as
determined by the Board of Directors with the following factors applying equally: achievement of company goals and plans, capital raising,
hiring of key employees in key locations.</P>

<P STYLE="font: 10pt/116% Times New Roman, Times, Serif; margin: 0.05pt 28pt 0 40pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/116% Times New Roman, Times, Serif; margin: 0.05pt 28pt 0 40pt; text-align: justify">8.&nbsp;&nbsp;NON-COMPETITION,
If the company desire to request to <FONT STYLE="letter-spacing: -0.6pt">that </FONT>the Employee not compete with the Company according
to Section 3.2 of this Agreement, the Employee shall receive a compensation of 24 months of salary.</P>

<P STYLE="font: 10pt/116% Times New Roman, Times, Serif; margin: 0.05pt 28pt 0 40pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/116% Times New Roman, Times, Serif; margin: 0.05pt 28pt 0 40pt; text-align: justify">9.&nbsp;&nbsp;COMPANY EMPLOYEE
AGREEMENT EARLY TERMINATION, the Company shall provide the Employee with a severance of 36-month salary and additional compensation, in
the case of early termination of the agreement. If Employee is removed for cause or willful or gross negligence, then Employee will not
be entitled to any compensation.</P>
<P STYLE="font: 10pt/117% Times New Roman, Times, Serif; margin: 0.05pt 28pt 0 40pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt/117% Times New Roman, Times, Serif; margin: 0.05pt 28pt 0 40pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 28pt 0 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>INDEMNIFICATION AGREEMENT</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 33.75pt">THIS&nbsp;INDEMNIFICATION AGREEMENT&nbsp;(this
&ldquo;<U>Agreement</U>&rdquo;), dated effective as of February 29, 2024, is made by and between iQSTEL Inc., a&nbsp;Nevada&nbsp;corporation
(the &ldquo;<U>Corporation</U>&rdquo;), and Alvaro Quintana Cardona (the &ldquo;<U>Indemnitee</U>&rdquo;).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>PREMISES</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 33.75pt">A. The Corporation desires to
provide for indemnification of the Corporation&rsquo;s directors and officers to the fullest extent permitted by the&nbsp;Nevada&nbsp;Revised
Statutes (collectively, &ldquo;<U>Nevada&nbsp;Law</U>&rdquo;).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 33.75pt">B. The parties recognize the
continued difficulty in obtaining liability insurance for the Corporation&rsquo;s directors, officers, employees, stockholders, controlling
persons, agents, and fiduciaries, the significant increases in the cost of such insurance, and the general reductions in the coverage
of such insurance. Furthermore, the parties further recognize the substantial increase in corporate litigation in general, subjecting
directors, officers, employees, controlling persons, stockholders, agents, and fiduciaries to expensive litigation risks at the same time
as the availability and coverage of liability insurance have been severely limited.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 33.75pt">C. Indemnitee does not regard
the current protection available under the Articles of Incorporation of the Corporation, as the same may be amended, restated, amended
and restated, supplemented or otherwise modified from time to time (as amended, the &ldquo;<U>Articles</U>&rdquo;), and the Bylaws of
the Corporation (the &ldquo;<U>Bylaws</U>&rdquo;) as adequate under the present circumstances, and Indemnitee and other directors, officers,
employees, stockholders, controlling persons, agents, and fiduciaries of the Corporation may not be willing to serve in such capacities
without additional protection. Moreover, the Corporation (i) desires to attract and retain the involvement of highly qualified persons,
such as Indemnitee, to serve the Corporation and, in part, in order to induce Indemnitee to be involved with the Corporation, (ii) wishes
to provide for the indemnification and advancing of expenses to Indemnitee to the maximum extent permitted by law, and (iii) wishes to
assure Indemnitee that there will be increased certainty of adequate protection in the future.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 33.75pt">D. In addition to any insurance
purchased by the Corporation on behalf of Indemnitee, it is reasonable, prudent, and necessary for the Corporation to obligate itself
contractually to indemnify Indemnitee so that he may remain free from undue concern that he will not be adequately protected both during
his service as an executive officer and a director of the Corporation and following any termination of such service.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 33.75pt">E. This Agreement is a supplement
to and in furtherance of the Articles and Bylaws and shall not be deemed a substitute therefor or to abrogate any rights of Indemnitee
thereunder.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 33.75pt">F. The directors of the Corporation
have duly approved this Agreement and the indemnification provided herein with the express recognition that the indemnification arrangements
provided herein exceed that which the Corporation would be required to provide pursuant to&nbsp;Nevada&nbsp;Law.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>AGREEMENT</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 33.75pt">NOW, THEREFORE, in consideration
of the foregoing premises and the covenants contained herein, the Corporation and Indemnitee do hereby covenant and agree as follows:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 33.75pt">1.&nbsp;<U>Definitions</U>. As used in this Agreement:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 67.5pt">(a) A &ldquo;<U>Change in Control</U>&rdquo; means
the occurrence of any of the following events:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 33.75pt; text-indent: 67.5pt">(i) any Person is or becomes the beneficial
owner (as defined in Rule 13d-3 under the Securities Exchange Act of 1934, as amended), directly or indirectly, of securities of the Corporation
representing 20% or more of the Corporation&rsquo;s then outstanding voting securities unless the change in relative beneficial ownership
of the Corporation&rsquo;s securities by any person results solely from a reduction in the aggregate number of outstanding shares of securities
entitled to vote generally in the election of directors;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 33.75pt">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 33.75pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 33.75pt"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 33.75pt; text-indent: 67.5pt">(ii) the consummation of a reorganization,
merger or consolidation, unless immediately following such reorganization, merger or consolidation, all of the beneficial owners of the
voting securities of the Corporation immediately prior to such transaction beneficially own, directly or indirectly, more than 50% of
the combined voting power of the outstanding voting securities of the entity resulting from such transaction;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 33.75pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 33.75pt; text-indent: 67.5pt">(iii) during any period of two consecutive
years, not including any period prior to the execution of this Agreement, individuals who at the beginning of such period constituted
the Board of Directors (the &ldquo;<U>Board</U>&rdquo;) (including for this purpose any new directors whose election by the Board or nomination
for election by the Corporation&rsquo;s stockholders was approved by a vote of at least two-thirds (2/3) of the directors then still in
office who either were directors at the beginning of the period or whose election or nomination for election was previously so approved)
cease for any reason to constitute at least a majority of the Board; or</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 33.75pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 33.75pt; text-indent: 67.5pt">(iv) the stockholders of the Corporation
approve a plan of complete liquidation or dissolution of the Corporation or an agreement for the sale or disposition by the Corporation
of all or substantially all of the Corporation&rsquo;s assets.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 67.5pt">(b) The term &ldquo;<U>Indemnifiable Matter</U>&rdquo;
means any event, occurrence, status, or condition that takes place either prior to or after the execution of this Agreement, including
any threatened, pending, or completed action, suit, proceeding or alternative dispute resolution activity, whether brought by or in the
right of the Corporation or otherwise and whether of a civil, criminal, administrative, or investigative nature, in which Indemnitee was,
is, or believes might be involved as a party, witness, or otherwise (except any of the foregoing initiated by Indemnitee pursuant to Section
16(a) to enforce Indemnitee&rsquo;s rights under this Agreement), by reason of the fact, in whole or in part, that Indemnitee is or was
actually or allegedly a director, officer, agent, or advisor of the Corporation; by reason of any action actually or allegedly taken by
him or of any inaction or omission on his part while acting as a director, officer, agent, or advisor of the Corporation; by reason of
the registration, offer, sale, purchase, or ownership of any securities of the Corporation; by reason of any duty owed to, respecting,
or in connection with the Corporation; or by reason of the fact, in whole or in part, that he is or was actually or allegedly serving
at the request of the Corporation as a director, officer, employee, agent, or advisor of another corporation, partnership, joint venture,
trust, limited liability company, or other entity or enterprise, in each case whether or not he is acting or serving in any such capacity
at the time any loss, liability, or expense is incurred for which indemnification or reimbursement can be provided under this Agreement
and even though Indemnitee may have ceased to serve in such capacity.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 67.5pt">(c) The term &ldquo;<U>Indemnitee</U>&rdquo; shall
include the Indemnitee named in the first paragraph of this Agreement and such Indemnitee&rsquo;s actual or alleged alter egos, spouse,
family members, and corporations, partnerships, limited liability companies, trusts, and other enterprises or entities of any form whatsoever
under the control of any of the foregoing, and the property of all of the foregoing. The term &ldquo;<U>control</U>&rdquo; (including
the terms &ldquo;<U>controlling</U>,&rdquo; &ldquo;<U>controlled by</U>,&rdquo; and &ldquo;<U>under common control with</U>&rdquo;) means
the possession, direct or indirect, of the power to direct or cause the direction of the management and policies of a person or entity,
whether through the ownership of voting securities, by contract, or otherwise, as interpreted under the Securities Act of 1933 or the
Securities Exchange Act of 1934.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 67.5pt">(d) Except as provided in Section 15, the term &ldquo;<U>Independent
Counsel</U>&rdquo; shall mean an attorney, law firm, or member of a law firm, who (or which) is licensed to practice law in the state
of&nbsp;Nevada&nbsp;and is experienced in matters of corporation law and neither presently is, nor in the past five years has been, retained
to represent (i) the Corporation or Indemnitee in any other matter material to either such party; or (ii) any other party to the Indemnifiable
Matter giving rise to a claim for indemnification hereunder. Notwithstanding the foregoing, the term &ldquo;Independent Counsel&rdquo;
shall not include any person who, under the applicable standards of professional conduct then prevailing, would have a conflict of interest
in representing either the Corporation or Indemnitee in an action to determine Indemnitee&rsquo;s rights under this Agreement. From time
to time, the Corporation may select and preapprove the names of persons or law firms that it deems qualified as Independent Counsel under
the foregoing criteria. Further, at the request of Indemnitee, the Corporation shall review the qualifications and suitability under the
foregoing criteria of persons or law firms selected by Indemnitee and preapprove them as Independent Counsel if they meet the foregoing
criteria. An Independent Counsel that has already been preapproved by the board of directors may be appointed as Independent Counsel without
any further evaluation, so long as such prospective Independent Counsel continues, as determined by the board of directors, to remain
independent.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 67.5pt">(e) The term &ldquo;<U>Losses</U>&rdquo; means any
and all losses, claims, damages, expenses, liabilities, judgments, fines, penalties and actions in respect thereof, as they are incurred,
against Indemnitee in connection with an Indemnifiable Matter; amounts paid by Indemnitee in settlement of an Indemnifiable Matter; any
indirect, consequential, or incidental damages suffered or incurred by Indemnitee; and all attorneys&rsquo; fees and disbursements, accountants&rsquo;
fees and disbursements, private investigation fees and disbursements, retainers, court costs, payments of attachment, appeal or other
bonds or security, transcript costs, fees of experts, fees and expenses of witnesses, travel expenses, duplicating costs, printing and
binding costs, telephone charges, postage, delivery service fees, and all other disbursements or expenses reasonably incurred by or for
Indemnitee in connection with prosecuting, defending, preparing to prosecute or defend, investigating, appealing, or being or preparing
to be a witness in any threatened or pending Indemnifiable Matter or establishing Indemnitee&rsquo;s right or entitlement to indemnification
for any of the foregoing.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 67.5pt">(f) Reference to &ldquo;<U>other enterprise</U>&rdquo;
shall include employee benefit plans; references to &ldquo;fines&rdquo; shall include any excise tax assessed with respect to any employee
benefit plan; references to &ldquo;serving at the request of the Corporation&rdquo; shall include any service as a director, officer,
employee, agent, or advisor with respect to an employee benefit plan, its participants, or beneficiaries; and a person who acted in good
faith and in a manner he reasonably believed to be in the interests of the participants and beneficiaries of an employee benefit plan
shall be deemed to have acted in a manner &ldquo;not opposed to the best interests of the Corporation&rdquo; as referred to in this Agreement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 67.5pt">(g) The term &ldquo;<U>substantiating documentation</U>&rdquo;
shall mean copies of bills or invoices for costs incurred by or for Indemnitee, or copies of court or agency orders, decrees, or settlement
agreements, as the case may be, accompanied by a declaration, which need not be notarized, from Indemnitee that such bills, invoices,
court or agency orders, decrees, or settlement agreements represent costs or liabilities meeting the definition of &ldquo;Losses&rdquo;
herein.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 33.75pt">2.&nbsp;<U>Indemnity of Indemnitee</U>. The Corporation
hereby agrees to indemnify, protect, defend and hold harmless Indemnitee against any and all Losses incurred by reason of the fact that
Indemnitee is or was a director, officer, agent, or advisor of the Corporation, or is or was serving at the request of the Corporation
as a director, officer, employee, agent or advisor of another corporation, partnership, joint venture, trust, limited liability company,
or other entity or enterprise, to the fullest extent permitted by&nbsp;Nevada&nbsp;Law. The termination of any Indemnifiable Matter by
judgment, order of the court, settlement, conviction, or upon a plea of nolo contendere, or its equivalent, shall not, of itself, create
a presumption that Indemnitee is not entitled to indemnification, and with respect to any criminal proceeding, shall not create a presumption
that such person believed that his conduct was unlawful. The indemnification provided herein shall be applicable whether or not the breach
of any standard of care or duty, including a breach of a fiduciary duty, of the Indemnitee is alleged or proven, except as limited by
Section 3 herein. Notwithstanding the foregoing, in the case of any Indemnifiable Matter brought by or in the right of the Corporation,
Indemnitee shall not be entitled to indemnification for any claim, issue, or matter as to which Indemnitee has been adjudged by a court
of competent jurisdiction, after exhaustion of all appeals therefrom (a &ldquo;<U>Final Adjudication</U>&rdquo;), to be liable to the
Corporation or for amounts paid in settlement to the Corporation unless, and only to the extent that, the court in which the Indemnifiable
Matter was brought or another court of competent jurisdiction determines, on application, that in view of all the circumstances, the Indemnitee
is fairly and reasonably entitled to indemnity for such expenses as the court deems proper.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 33.75pt">3.&nbsp;<U>Limit on Indemnification</U>. Notwithstanding
any breach of any standard of care or duty, including breach of a fiduciary duty, by the Indemnitee, and subject to the restrictions in&nbsp;Nevada&nbsp;Revised
Statutes &sect; 78.7502 or any successor&nbsp;Nevada&nbsp;Law, the Corporation shall indemnify Indemnitee except when a Final Adjudication
establishes that Indemnitee&rsquo;s acts or omissions involved intentional misconduct, fraud, or a knowing violation of law and were material
to the cause of action.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 33.75pt">4.&nbsp;<U>Choice of Counsel</U>. Indemnitee shall
be entitled to employ and be reimbursed for the fees and disbursements of counsel separate from that chosen by any other person or persons
whom the Corporation is obligated to indemnify with respect to the same or any related or similar Indemnifiable Matter.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 33.75pt">5.&nbsp;<U>Advances of Losses</U>. Losses (other
than judgments, penalties, fines, and settlements) incurred by Indemnitee shall be paid by the Corporation, in advance of the final disposition
of the Indemnifiable Matter, within 10 days after receipt of Indemnitee&rsquo;s written request accompanied by substantiating documentation.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 33.75pt">6.&nbsp;<U>Officer and Director Liability Insurance</U>.
The Corporation shall, from time to time, make the good faith determination whether or not it is practicable for the Corporation to obtain
and maintain a policy or policies of insurance with reputable insurance companies providing the officers and directors of the Corporation
with coverage for losses, or to ensure the Corporation&rsquo;s performance of its indemnification obligations under this Agreement. Among
other considerations, the Corporation will weigh the costs of obtaining such insurance coverage against the protection afforded by such
coverage. The Corporation shall consult with and be heard by Indemnitee in connection with the Corporation&rsquo;s actions hereunder.
In all policies of director and officer liability insurance, (a) Indemnitee shall be named as an insured in such a manner as to provide
Indemnitee the same rights and benefits as are accorded to the most favorably insured of the Corporation&rsquo;s directors, if Indemnitee
is a director, or of the Corporation&rsquo;s officers, if Indemnitee is not a director of the Corporation but is an officer; and (b) the
policy shall provide that it shall not be cancelled or materially modified without 30 days&rsquo; prior written notice to Indemnitee.
Notwithstanding the foregoing, the Corporation shall have no obligation to obtain or maintain such insurance if the Corporation determines
in good faith that such insurance is not reasonably available, if the premium costs for such insurance are disproportionate to the amount
of coverage provided, if the coverage provided by such insurance is limited by exclusions so as to provide an insufficient benefit, or
if Indemnitee is covered by similar insurance maintained by a subsidiary or parent of the Corporation.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 33.75pt">7.&nbsp;<U>Indemnification Trust Fund or Other Financial
Arrangements</U>. Pursuant to&nbsp;Nevada&nbsp;Revised Statutes &sect; 78.752 or any successor&nbsp;Nevada&nbsp;Law, the Corporation may
establish an indemnification trust fund or make other financial arrangements acceptable to Indemnitee for Indemnitee&rsquo;s benefit.
Indemnitee shall be an intended third-party beneficiary of any such fund or arrangement, with the right, power, and authority of the Indemnitee
to sue for, enforce, and collect the same, in the name, place, and stead of the Corporation or otherwise, for Indemnitee&rsquo;s benefit.
Such fund or other arrangements shall be available to Indemnitee for payment of Losses upon the Corporation&rsquo;s failure, inability,
or refusal to pay Losses incurred by the Indemnitee.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 33.75pt">8.&nbsp;<U>Right of Indemnitee to Indemnification
upon Application; Selection of Independent Counsel; Procedure upon Application</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 67.5pt">(a) Any application for indemnification under this
Agreement, other than when Losses are paid in advance of any final disposition pursuant to Section 5 hereof, shall be submitted to the
board of directors. If a quorum of the board of directors were not parties to the action, suit, proceeding or other matter, a majority
of the directors who were not parties to the action, suit, proceeding or other matter may determine whether indemnification of the applicant
is not prohibited by law or may have such determination made by Independent Counsel in a written decision. If a quorum of the board directors
who were not parties to the action cannot be obtained, the board of directors shall have such determination made by Independent Counsel
in a written decision. Notwithstanding the foregoing, however, the board of directors may under any circumstances submit the determination
of whether indemnification is proper in the circumstances to the stockholders. The board of directors shall respond to a request for indemnification
or initiate the process of submitting the determination to the stockholders within 45 days after receipt by the Corporation of the written
application for indemnification.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 67.5pt">(b) If required, Independent Counsel shall be selected
by the board of directors, and the Corporation shall give written notice to Indemnitee advising him of the identity of Independent Counsel
so selected. Indemnitee may, within seven days after such written notice of selection shall have been given, deliver to the Corporation
a written objection to such selection. Such objection may be asserted only on the ground that Independent Counsel so selected does not
meet the requirements of &ldquo;Independent Counsel,&rdquo; as defined in Section 1, and the objection shall set forth with particularity
the factual basis of such assertion. If such written objection is made, Independent Counsel so selected may not serve as Independent Counsel
unless and until a court has determined that such objection is without merit. If, within 20 days after submission by Indemnitee of a written
objection to the Independent Counsel selected, the Corporation has failed to identify a replacement Independent Counsel, the Indemnitee
may petition any court of competent jurisdiction for resolution of any objection that shall have been made by Indemnitee to the Corporation&rsquo;s
selection of Independent Counsel and for appointment as Independent Counsel of a person selected by such court or by such other person
as such court shall designate, and the person with respect to whom an objection is so resolved or the person so appointed shall act as
Independent Counsel. The Corporation shall pay any and all reasonable fees and expenses of Independent Counsel incurred by such Independent
Counsel in connection with its fees and expenses incident to the procedures of this Section 8 regardless of the manner in which such Independent
Counsel was selected or appointed.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 67.5pt">(c) The right to indemnification or advances as provided
by this Agreement shall be enforceable by Indemnitee in any court of competent jurisdiction. The burden of proving that indemnification
is not appropriate shall be on the Corporation. Neither the failure of the Corporation (including its board of directors or Independent
Counsel) to have made a determination prior to the commencement of such action that indemnification is proper in the circumstances, nor
an actual determination by the Corporation (including its board of directors or Independent Counsel) that indemnification is not proper
in the circumstances, shall be a defense to the action, suit, proceeding, or other matter or create a presumption that indemnification
is not proper in the circumstances.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 33.75pt">9.&nbsp;<U>Notice to Insurers</U>. If, at the time
of the receipt of an application for indemnification pursuant to Section 2 hereof or a request for advances of Losses pursuant to Section
5 hereof, the Corporation has director and officer liability insurance in effect, the Corporation shall give prompt notice of the commencement
of such Indemnifiable Matter to the insurers in accordance with the procedures set forth in the respective policies. The Corporation shall
thereafter take all necessary or desirable action to cause such insurers to pay, on behalf of the Indemnitee, all amounts payable as a
result of such Indemnifiable Matter in accordance with the terms of such policies.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 33.75pt">10.&nbsp;<U>Undertaking by Indemnitee</U>. Indemnitee
hereby undertakes to repay to the Corporation any advances of Losses pursuant to this Agreement to the extent that it is ultimately determined
pursuant to a Final Adjudication that Indemnitee is not entitled to indemnification.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 33.75pt">11.&nbsp;<U>Indemnification Hereunder Not Exclusive</U>.
The indemnification and advancement of Losses provided by this Agreement shall not be deemed exclusive of any other rights to which Indemnitee
may be entitled under the Articles or Bylaws, the&nbsp;Nevada&nbsp;Law, any policy or policies of directors&rsquo; and officers&rsquo;
liability insurance, any other agreement, any vote of stockholders or disinterested directors, or otherwise, both as to action in his
official capacity and as to action in another capacity while holding such office (together, &ldquo;<U>Other Indemnification</U>&rdquo;).
However, Indemnitee shall reimburse the Corporation for amounts paid to him under Other Indemnification and not under this Agreement in
an amount equal to any payments received pursuant to such Other Indemnification, to the extent such payments duplicate any payments received
pursuant to this Agreement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 33.75pt">12.&nbsp;<U>Continuation of Indemnity</U>. All agreements
and obligations of the Corporation contained herein shall continue during the period Indemnitee is a director, officer, employee, agent,
or advisor of the Corporation (or is or was serving at the request of the Corporation as a director, officer, employee, agent, or advisor
of another corporation, partnership, joint venture, trust, limited liability company, or other enterprise) and shall continue thereafter
so long as Indemnitee shall be subject to any possible Indemnifiable Matter.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 33.75pt">13.&nbsp;<U>Partial Indemnification</U>. If Indemnitee
is entitled under any provision of this Agreement to indemnification by the Corporation for some or a portion of Losses, but not, however,
for the total amount thereof, the Corporation shall nevertheless indemnify Indemnitee for the portion of such Losses to which Indemnitee
is entitled.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 33.75pt">14.&nbsp;<U>Settlement of Claims</U>. The Corporation
shall not be liable to indemnify Indemnitee under this Agreement for any amounts paid in settlement of any Indemnifiable Matter effected
without the Corporation&rsquo;s written consent. The Corporation shall not settle any Indemnifiable Matter in any manner that would impose
any penalty or limitation on Indemnitee&rsquo;s rights under this Agreement without Indemnitee&rsquo;s written consent. Neither the Corporation
nor Indemnitee will unreasonably withhold its consent to any proposed settlement. The Corporation shall not be liable to indemnify Indemnitee
under this Agreement with regard to any judicial award if the Corporation was not given a reasonable and timely opportunity, at its expense,
to participate in the defense of such action.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 33.75pt">15.&nbsp;<U>Change in Control</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 67.5pt">(a) Notwithstanding the provisions of Section 6, any
provision for the benefit of officers and directors existing immediately prior to a Change in Control, including officer and director
liability insurance, an indemnification trust fund or other financial arrangements, shall be maintained for so long as Indemnitee is subject
to any Indemnifiable Matter. In the case of officer and director liability insurance, such insurance shall be maintained with the same
scope and amount of coverage, with no larger deductible or retention amounts, and otherwise on the same terms and conditions as were in
effect immediately prior to such Change in Control unless such coverages, terms and conditions are no longer available.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 67.5pt">(b) With respect to all matters thereafter arising
concerning the rights of Indemnitee to payments of Losses under this Agreement or any other agreement, or under the Articles or Bylaws
as now or hereafter in effect, independent counsel shall be selected by the Indemnitee and approved by the Corporation (which approval
shall not be unreasonably withheld). Such counsel, among other things, shall render its written opinion to the Corporation and Indemnitee
as to whether and to what extent Indemnitee would be permitted to be indemnified under&nbsp;Nevada&nbsp;Law as determined in accordance
with Section 16(d). The Corporation agrees to abide by such opinion and to pay the reasonable fees of the independent counsel referred
to above and to fully indemnify such counsel against any and all expenses (including attorneys&rsquo; fees), claims, liabilities and damages
arising out of or relating to this Agreement or its engagement pursuant hereto.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 33.75pt">16.&nbsp;<U>Enforcement</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 67.5pt">(a) The Corporation expressly confirms and agrees
that it has entered into this Agreement and assumed the obligations imposed on the Corporation hereby in order to induce Indemnitee to
serve as a director or officer of the Corporation, and acknowledges that Indemnitee is relying upon this Agreement in continuing as a
director or officer. The Corporation shall be precluded from asserting in any action commenced pursuant to this Section 16 that the procedures
and presumptions in this section are not valid, binding and enforceable and shall stipulate in any such judicial proceedings that the
Corporation is bound by all of the provisions of this Agreement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 67.5pt">(b) In any action commenced pursuant to this Section
16, Indemnitee shall be presumed to be entitled to indemnification and advancement of Losses in accordance with Section 5 under this Agreement,
as the case may be, and the Corporation shall have the burden of proof in overcoming such presumption and must show by clear and convincing
evidence that Indemnitee is not entitled to indemnification or advancement of Losses, as the case may be.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 67.5pt">(c) The execution of this Agreement shall constitute
the Corporation&rsquo;s stipulation by which it shall be irrevocably bound in any action by Indemnitee for enforcement of Indemnitee&rsquo;s
rights hereunder that the Corporation&rsquo;s obligations set forth in this Agreement are unique and special, and that failure of the
Corporation to comply with the provisions of this Agreement will cause irreparable and immediate injury to Indemnitee, for which a remedy
at law will be inadequate. As a result, in addition to any other right or remedy Indemnitee may have at law or in equity respecting a
breach of this Agreement, Indemnitee shall be entitled to injunctive or mandatory relief directing specific performance by the Corporation
of its obligations under this Agreement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 67.5pt">(d) In the event that Indemnitee shall deem it shall
be necessary or desirable to retain legal counsel and/or incur other costs and expenses in connection with the interpretation or enforcement
of any or all of Indemnitee&rsquo;s rights under this Agreement, Indemnitee shall be entitled to recover from the Corporation, and the
Corporation shall indemnify Indemnitee against, any and all fees, costs, and expenses (of the types described in the definition of Losses
in Section 1(b)) incurred by Indemnitee in connection with the interpretation or enforcement of said rights. The Corporation shall make
payment to the Indemnitee at the time such fees, costs, and expenses are incurred by Indemnitee. If, however, the Indemnitee does not
prevail in such action under this Section 16, Indemnitee shall repay any and all such amounts to the Corporation. If it shall be determined
in an action pursuant to this Section 16 that Indemnitee is entitled to receive part but not all of the indemnification or advancement
of fees, costs, and expenses or other benefit sought, the expenses incurred by Indemnitee in connection with an action pursuant to this
Section 16 shall be equitably allocated between the Corporation and Indemnitee. Notwithstanding the foregoing, if a Change in Control
shall have occurred, Indemnitee shall be entitled to indemnification under this Section 16 regardless of whether Indemnitee ultimately
prevails in such judicial adjudication or arbitration. This Section 16(b) is not subject to the provisions of Section 8.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 33.75pt">17.&nbsp;<U>Governing Law; Binding Effect; Amendment
and Termination; Construction</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 67.5pt">(a) This Agreement shall be interpreted and enforced
in accordance with&nbsp;Nevada&nbsp;Law.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 67.5pt">(b) This Agreement shall be binding upon the Corporation,
its successors and assigns, and shall inure to the benefit of Indemnitee such Indemnitee&rsquo;s actual or alleged alter egos, spouse,
family members, and corporations, partnerships, limited liability companies, trusts, and other enterprises or entities of any form whatsoever
under the control of any of the foregoing, the property of all of the foregoing, and the successors and assigns of all of the foregoing.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 67.5pt">(c) No amendment, modification, termination, or cancellation
of this Agreement shall be effective unless in writing signed by the Corporation and Indemnitee.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 67.5pt">(d) This Agreement shall be construed liberally in
favor of the Indemnitee to the fullest extent possible under&nbsp;Nevada&nbsp;Law, even if such indemnification is not specifically authorized
by this Agreement or any other agreement, the Articles or Bylaws, or by&nbsp;Nevada&nbsp;Law. In the event&nbsp;Nevada&nbsp;Law is changed
after the date of this Agreement, through statutory amendment, judicial interpretation, administrative regulations or otherwise, to allow
additional indemnification or to remove or restrict current limitations on indemnification, this Agreement shall be deemed to be amended
and reformed so that Indemnitee shall enjoy by this Agreement the greater benefits of such change. In the event of any change in&nbsp;Nevada&nbsp;Law
that narrows or restricts the right of a&nbsp;Nevada&nbsp;corporation to indemnify Indemnitee, such change, to the extent not otherwise
required by&nbsp;Nevada&nbsp;Law to be applied to Indemnitee in the relevant circumstances, shall have no effect on this Agreement or
the rights and obligations of the parties hereunder.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 33.75pt">18.&nbsp;<U>Mutual Acknowledgement; Federal Preemption</U>.
Notwithstanding anything to the contrary herein, both the Corporation and Indemnitee acknowledge and agree that in certain instances,
federal law or applicable public policy may prohibit the Corporation from indemnifying its directors and officers under this Agreement
or otherwise. Such instances include, but are not limited to, the Securities and Exchange Commission&rsquo;s prohibition on indemnification
for liabilities arising under certain federal securities laws. Indemnitee understands, acknowledges and agrees that the Corporation has
undertaken, or may be required in the future to undertake with the Securities and Exchange Commission, to submit the question of indemnification
to a court in certain circumstances for a determination of the Corporation&rsquo;s right under public policy to indemnify Indemnitee.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 33.75pt">19.&nbsp;<U>Severability</U>. If any provision of
this Agreement shall be held to be invalid, illegal, or unenforceable:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 67.5pt">(a) the validity, legality, and enforceability of
the remaining provisions of this Agreement shall not be in any way affected or impaired thereby; and</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 67.5pt">(b) to the fullest extent possible, the provisions
of this Agreement shall be construed so as to give effect to the intent manifested by the provision held invalid, illegal, or unenforceable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 33.75pt">Each section of this Agreement
is a separate and independent portion of this Agreement. If the indemnification to which Indemnitee is entitled as respects any aspect
of any claim varies between two or more sections of this Agreement, that section providing the most comprehensive indemnification shall
apply.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 33.75pt">20.&nbsp;<U>Notice</U>. All notices, requests, demands
and other communications under this Agreement shall be in writing and shall be deemed duly given (i) if delivered by hand and receipted
for by the party addressee or (ii) if mailed by certified or registered mail with postage prepaid, on the third business day after the
mailing date. Addresses for notice to either party are as shown on the signature page of this Agreement, or as subsequently modified by
written notice.&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 33.75pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><I>[Signature Page Follows]</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 33.75pt">IN WITNESS WHEREOF, the parties hereto have executed
this Agreement to be effective on and as of the day and year first above written.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" STYLE="font: 12pt Aptos; width: 100%">
  <TR>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><U>Corporation:</U></B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">iQSTEL Inc..</P></TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD STYLE="width: 50%">&nbsp;</TD>
    <TD STYLE="width: 5%">&nbsp;</TD>
    <TD STYLE="width: 36%">&nbsp;</TD>
    <TD STYLE="width: 9%">&nbsp;</TD></TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Leandro
    Jose Iglesias</FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Name:</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Leandro Jose Iglesias</FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Title:</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">CEO</FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>Indemnitee:</U></FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/
    Alvaro Quintana Cardona</FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Alvaro Quintana Cardona</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Av. Circunvalaci&oacute;n del Sol</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Qta. 598. Santa Paula. Caracas. Venezuela</P></TD>
    <TD>&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">[Signature Page to&nbsp;Indemnification Agreement]</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

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<span style="display: none;">v3.24.0.1</span><table class="report" border="0" cellspacing="2" id="idm139704003514576">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Cover<br></strong></div></th>
<th class="th"><div>Feb. 29, 2024</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_CoverAbstract', window );"><strong>Cover [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentType', window );">Document Type</a></td>
<td class="text">8-K<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_AmendmentFlag', window );">Amendment Flag</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentPeriodEndDate', window );">Document Period End Date</a></td>
<td class="text">Feb. 29,  2024<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityFileNumber', window );">Entity File Number</a></td>
<td class="text">000-55984<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityRegistrantName', window );">Entity Registrant Name</a></td>
<td class="text">iQSTEL Inc.<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityCentralIndexKey', window );">Entity Central Index Key</a></td>
<td class="text">0001527702<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityTaxIdentificationNumber', window );">Entity Tax Identification Number</a></td>
<td class="text">45-2808620<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityIncorporationStateCountryCode', window );">Entity Incorporation, State or Country Code</a></td>
<td class="text">NV<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressAddressLine1', window );">Entity Address, Address Line One</a></td>
<td class="text">300 Aragon Avenue<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressAddressLine2', window );">Entity Address, Address Line Two</a></td>
<td class="text">Suite 375<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressCityOrTown', window );">Entity Address, City or Town</a></td>
<td class="text">Coral Gables<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressStateOrProvince', window );">Entity Address, State or Province</a></td>
<td class="text">FL<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressPostalZipCode', window );">Entity Address, Postal Zip Code</a></td>
<td class="text">33134<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_CityAreaCode', window );">City Area Code</a></td>
<td class="text">(954)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_LocalPhoneNumber', window );">Local Phone Number</a></td>
<td class="text">951-8191<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_WrittenCommunications', window );">Written Communications</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_SolicitingMaterial', window );">Soliciting Material</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_PreCommencementTenderOffer', window );">Pre-commencement Tender Offer</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_PreCommencementIssuerTenderOffer', window );">Pre-commencement Issuer Tender Offer</a></td>
<td class="text">false<span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityEmergingGrowthCompany', window );">Entity Emerging Growth Company</a></td>
<td class="text">false<span></span>
</td>
</tr>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the XBRL content amends previously-filed or accepted submission.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_AmendmentFlag</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Area code of city</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_CityAreaCode</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_CoverAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Cover page.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_CoverAbstract</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>For the EDGAR submission types of Form 8-K: the date of the report, the date of the earliest event reported; for the EDGAR submission types of Form N-1A: the filing date; for all other submission types: the end of the reporting or transition period.  The format of the date is YYYY-MM-DD.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentPeriodEndDate</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word 'Other'.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentType</td>
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<td>dei:submissionTypeItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressAddressLine1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Address Line 1 such as Attn, Building Name, Street Name</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressAddressLine1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressAddressLine2">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Address Line 2 such as Street or Suite number</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressAddressLine2</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressCityOrTown">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Name of the City or Town</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressCityOrTown</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressPostalZipCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Code for the postal or zip code</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressPostalZipCode</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressStateOrProvince">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Name of the state or province.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressStateOrProvince</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:stateOrProvinceItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCentralIndexKey">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityCentralIndexKey</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:centralIndexKeyItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityEmergingGrowthCompany">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Indicate if registrant meets the emerging growth company criteria.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityEmergingGrowthCompany</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityFileNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Commission file number. The field allows up to 17 characters. The prefix may contain 1-3 digits, the sequence number may contain 1-8 digits, the optional suffix may contain 1-4 characters, and the fields are separated with a hyphen.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityFileNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:fileNumberItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityIncorporationStateCountryCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Two-character EDGAR code representing the state or country of incorporation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityIncorporationStateCountryCode</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:edgarStateCountryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityRegistrantName">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityRegistrantName</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityTaxIdentificationNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The Tax Identification Number (TIN), also known as an Employer Identification Number (EIN), is a unique 9-digit value assigned by the IRS.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityTaxIdentificationNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:employerIdItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LocalPhoneNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Local phone number for entity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LocalPhoneNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_PreCommencementIssuerTenderOffer">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 13e<br> -Subsection 4c<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_PreCommencementIssuerTenderOffer</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_PreCommencementTenderOffer">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 14d<br> -Subsection 2b<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_PreCommencementTenderOffer</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_SolicitingMaterial">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as soliciting material pursuant to Rule 14a-12 under the Exchange Act.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Section 14a<br> -Number 240<br> -Subsection 12<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_SolicitingMaterial</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_WrittenCommunications">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as written communications pursuant to Rule 425 under the Securities Act.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Securities Act<br> -Number 230<br> -Section 425<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_WrittenCommunications</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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