<table>
            <tbody><tr style="FONT-SIZE: 1px">
                <td valign="top" width="5%">
                    <p>&nbsp;</p>
                </td>

                <td valign="top" width="12%">
                    <p>&nbsp;</p>
                </td>

                <td valign="top" width="3%">
                    <p align="justify">&nbsp;</p>
                </td>

                <td valign="top" width="80%">
                    <p align="justify">&nbsp;</p>
                </td>
            </tr>

            <tr>
                <td valign="bottom">
                    <p>&nbsp;</p>
                </td>

                <td valign="bottom">
                    <p><font size="2">Exhibit<br>
                    Number</font></p>
                </td>

                <td valign="bottom">
                    <p>&nbsp;</p>
                </td>

                <td valign="bottom">
                    <p><font size="2">Description of Exhibits.</font></p>
                </td>
            </tr>

            <tr style="FONT-SIZE: 1px">
                <td valign="bottom">
                    <p>&nbsp;</p>
                </td>

                <td style="BORDER-BOTTOM: black 1px solid" valign="bottom">&nbsp;</td>

                <td valign="bottom">
                    <p>&nbsp;</p>
                </td>

                <td style="BORDER-BOTTOM: black 1px solid" valign="bottom">&nbsp;</td>
            </tr>

            <tr>
                <td valign="bottom">
                    <p>&nbsp;</p>
                </td>

                <td valign="bottom">
                    <p>&nbsp;</p>
                </td>

                <td valign="bottom">
                    <p>&nbsp;</p>
                </td>

                <td valign="bottom">
                    <p>&nbsp;</p>
                </td>
            </tr>

            <tr>
                <td valign="top">
                    <p>&nbsp;</p>
                </td>

                <td valign="top">
                    <p><font size="2">10.7</font></p>
                </td>

                <td valign="top">
                    <p align="justify">&nbsp;</p>
                </td>

                <td valign="top">
                    <p align="justify"><font size="2">Agreement, dated as of May 27, 2009, between the Registrant and Maritz LLC (incorporated by reference to Exhibit 10.1 to the Registrant’s Current Report on Form 8-K dated and filed with the Securities and Exchange Commission on May 27, 2009).</font></p>
                </td>
            </tr>

            <tr>
                <td valign="top">
                    <p>&nbsp;</p>
                </td>

                <td valign="top">
                    <p>&nbsp;</p>
                </td>

                <td valign="top">
                    <p align="justify">&nbsp;</p>
                </td>

                <td valign="top">
                    <p align="justify">&nbsp;</p>
                </td>
            </tr>

            <tr>
                <td valign="top">
                    <p>&nbsp;</p>
                </td>

                <td valign="top">
                    <p><font size="2">10.8*</font></p>
                </td>

                <td valign="top">
                    <p align="justify">&nbsp;</p>
                </td>

                <td valign="top">
                    <p align="justify"><font size="2">Form of Indemnification Agreement for Directors and Officers, dated as of November 8, 2006 (incorporated by reference to Exhibit 10.1 to the Registrant’s Current Report on Form 8-K dated November 8, 2006, filed with the Securities and Exchange Commission on November 14, 2006).</font></p>
                </td>
            </tr>

            <tr>
                <td valign="top">
                    <p>&nbsp;</p>
                </td>

                <td valign="top">
                    <p>&nbsp;</p>
                </td>

                <td valign="top">
                    <p align="justify">&nbsp;</p>
                </td>

                <td valign="top">
                    <p align="justify">&nbsp;</p>
                </td>
            </tr>

            <tr>
                <td valign="top">
                    <p>&nbsp;</p>
                </td>

                <td valign="top">
                    <p><font size="2">10.9</font></p>
                </td>

                <td valign="top">
                    <p align="justify">&nbsp;</p>
                </td>

                <td valign="top">
                    <p align="justify"><font size="2">Securities Purchase Agreement, dated as of November 25, 2009, by and among ‘mktg, inc.’, UCC-mktg Investment, LLC, and the “Management Investors” identified therein (incorporated by reference to Exhibit 10.1 to the Registrant’s Current report on Form 8-K, as filed with the Securities and Exchange Commission on November 30, 2009).</font></p>
                </td>
            </tr>

            <tr>
                <td valign="top">
                    <p>&nbsp;</p>
                </td>

                <td valign="top">
                    <p>&nbsp;</p>
                </td>

                <td valign="top">
                    <p align="justify">&nbsp;</p>
                </td>

                <td valign="top">
                    <p align="justify">&nbsp;</p>
                </td>
            </tr>

            <tr>
                <td valign="top">
                    <p>&nbsp;</p>
                </td>

                <td valign="top">
                    <p><font size="2">10.10</font></p>
                </td>

                <td valign="top">
                    <p align="justify">&nbsp;</p>
                </td>

                <td valign="top">
                    <p align="justify"><font size="2">Management Consulting Agreement, dated as of December 15, 2009, between ‘mktg, inc.’ and Union Capital Corporation (incorporated by reference to Exhibit 4.4 to the Registrant’s Current Report on Form 8-K, as filed with the Securities and Exchange Commission on November 30, 2009).</font></p>
                </td>
            </tr>

            <tr>
                <td valign="top">
                    <p>&nbsp;</p>
                </td>

                <td valign="top">
                    <p>&nbsp;</p>
                </td>

                <td valign="top">
                    <p align="justify">&nbsp;</p>
                </td>

                <td valign="top">
                    <p align="justify">&nbsp;</p>
                </td>
            </tr>

            <tr>
                <td valign="top">
                    <p>&nbsp;</p>
                </td>

                <td valign="top">
                    <p><font size="2">14</font></p>
                </td>

                <td valign="top">
                    <p align="justify">&nbsp;</p>
                </td>

                <td valign="top">
                    <p align="justify"><font size="2">Registrant’s Code of Ethics (incorporated by reference to Exhibit 14 to Registrant’s Annual Report on Form 10-K for the fiscal year ended March 31, 2004, initially filed with the Securities and Exchange Commission on July 22, 2004).</font></p>
                </td>
            </tr>

            <tr>
                <td valign="top">
                    <p>&nbsp;</p>
                </td>

                <td valign="top">
                    <p>&nbsp;</p>
                </td>

                <td valign="top">
                    <p align="justify">&nbsp;</p>
                </td>

                <td valign="top">
                    <p align="justify">&nbsp;</p>
                </td>
            </tr>

            <tr>
                <td valign="top">
                    <p>&nbsp;</p>
                </td>

                <td valign="top">
                    <p><font size="2">21</font></p>
                </td>

                <td valign="top">
                    <p align="justify">&nbsp;</p>
                </td>

                <td valign="top">
                    <p align="justify"><font size="2">Subsidiaries of the Registrant.</font></p>
                </td>
            </tr>

            <tr>
                <td valign="top">
                    <p>&nbsp;</p>
                </td>

                <td valign="top">
                    <p>&nbsp;</p>
                </td>

                <td valign="top">
                    <p align="justify">&nbsp;</p>
                </td>

                <td valign="top">
                    <p align="justify">&nbsp;</p>
                </td>
            </tr>

            <tr>
                <td valign="top">
                    <p>&nbsp;</p>
                </td>

                <td valign="top">
                    <p><font size="2">23.1</font></p>
                </td>

                <td valign="top">
                    <p align="justify">&nbsp;</p>
                </td>

                <td valign="top">
                    <p align="justify"><font size="2">Consent of Parente Randolph, LLC</font></p>
                </td>
            </tr>

            <tr>
                <td valign="top">
                    <p>&nbsp;</p>
                </td>

                <td valign="top">
                    <p>&nbsp;</p>
                </td>

                <td valign="top">
                    <p align="justify">&nbsp;</p>
                </td>

                <td valign="top">
                    <p align="justify">&nbsp;</p>
                </td>
            </tr>

            <tr>
                <td valign="top">
                    <p>&nbsp;</p>
                </td>

                <td valign="top">
                    <p><font size="2">31.1</font></p>
                </td>

                <td valign="top">
                    <p align="justify">&nbsp;</p>
                </td>

                <td valign="top">
                    <p align="justify"><font size="2">Certification of Principal Executive Officer pursuant to Rule 13a-14(a) of the Exchange Act.</font></p>
                </td>
            </tr>

            <tr>
                <td valign="top">
                    <p>&nbsp;</p>
                </td>

                <td valign="top">
                    <p>&nbsp;</p>
                </td>

                <td valign="top">
                    <p align="justify">&nbsp;</p>
                </td>

                <td valign="top">
                    <p align="justify">&nbsp;</p>
                </td>
            </tr>

            <tr>
                <td valign="top">
                    <p>&nbsp;</p>
                </td>

                <td valign="top">
                    <p><font size="2">31.2</font></p>
                </td>

                <td valign="top">
                    <p align="justify">&nbsp;</p>
                </td>

                <td valign="top">
                    <p align="justify"><font size="2">Certification of Principal Accounting Officer pursuant to Rule 13a-14(a) of the Exchange Act.</font></p>
                </td>
            </tr>

            <tr>
                <td valign="top">
                    <p>&nbsp;</p>
                </td>

                <td valign="top">
                    <p>&nbsp;</p>
                </td>

                <td valign="top">
                    <p align="justify">&nbsp;</p>
                </td>

                <td valign="top">
                    <p align="justify">&nbsp;</p>
                </td>
            </tr>

            <tr>
                <td valign="top">
                    <p>&nbsp;</p>
                </td>

                <td valign="top">
                    <p><font size="2">32.1</font></p>
                </td>

                <td valign="top">
                    <p align="justify">&nbsp;</p>
                </td>

                <td valign="top">
                    <p align="justify"><font size="2">Certification of Principal Executive Officer pursuant to Rule 13a-14(b) of the Exchange Act.</font></p>
                </td>
            </tr>

            <tr>
                <td valign="top">
                    <p>&nbsp;</p>
                </td>

                <td valign="top">
                    <p>&nbsp;</p>
                </td>

                <td valign="top">
                    <p align="justify">&nbsp;</p>
                </td>

                <td valign="top">
                    <p align="justify">&nbsp;</p>
                </td>
            </tr>

            <tr>
                <td valign="top">
                    <p>&nbsp;</p>
                </td>

                <td valign="top">
                    <p><font size="2">32.2</font></p>
                </td>

                <td valign="top">
                    <p align="justify">&nbsp;</p>
                </td>

                <td valign="top">
                    <p align="justify"><font size="2">Certification of Principal Accounting Officer pursuant to Rule 13a-14(b) of the Exchange Act.</font></p>
                </td>
            </tr>

            <tr>
                <td valign="top">
                    <p>&nbsp;</p>
                </td>

                <td valign="top">
                    <p>&nbsp;</p>
                </td>

                <td valign="top">
                    <p align="justify">&nbsp;</p>
                </td>

                <td valign="top">
                    <p align="justify">&nbsp;</p>
                </td>
            </tr>

            <tr>
                <td valign="top">
                    <p>&nbsp;</p>
                </td>

                <td valign="top">
                    <p><font size="2">*</font></p>
                </td>

                <td valign="top">
                    <p align="justify">&nbsp;</p>
                </td>

                <td valign="top">
                    <p align="justify"><font size="2">Indicates a management contract or compensatory plan or arrangement</font></p>
                </td>
            </tr>
        </tbody></table>
<table>
<tbody><tr>
<td>
<p> </p>
</td>
<td>
<p> </p>
</td>
<td>
<p> </p>
</td>
<td>
<p> </p>
</td>
</tr>
<tr>
<td>
<p> </p>
</td>
<td>
<p><font>Exhibit<br/>
                    Number</font></p>
</td>
<td>
<p> </p>
</td>
<td>
<p><font>Description of Exhibits.</font></p>
</td>
</tr>
<tr>
<td>
<p> </p>
</td>
<td> </td>
<td>
<p> </p>
</td>
<td> </td>
</tr>
<tr>
<td>
<p> </p>
</td>
<td>
<p> </p>
</td>
<td>
<p> </p>
</td>
<td>
<p> </p>
</td>
</tr>
<tr>
<td>
<p> </p>
</td>
<td>
<p><font>10.7</font></p>
</td>
<td>
<p> </p>
</td>
<td>
<p><font>Agreement, dated as of May 27, 2009, between the Registrant and Maritz LLC (incorporated by reference to Exhibit 10.1 to the Registrant’s Current Report on Form 8-K dated and filed with the Securities and Exchange Commission on May 27, 2009).</font></p>
</td>
</tr>
<tr>
<td>
<p> </p>
</td>
<td>
<p> </p>
</td>
<td>
<p> </p>
</td>
<td>
<p> </p>
</td>
</tr>
<tr>
<td>
<p> </p>
</td>
<td>
<p><font>10.8*</font></p>
</td>
<td>
<p> </p>
</td>
<td>
<p><font>Form of Indemnification Agreement for Directors and Officers, dated as of November 8, 2006 (incorporated by reference to Exhibit 10.1 to the Registrant’s Current Report on Form 8-K dated November 8, 2006, filed with the Securities and Exchange Commission on November 14, 2006).</font></p>
</td>
</tr>
<tr>
<td>
<p> </p>
</td>
<td>
<p> </p>
</td>
<td>
<p> </p>
</td>
<td>
<p> </p>
</td>
</tr>
<tr>
<td>
<p> </p>
</td>
<td>
<p><font>10.9</font></p>
</td>
<td>
<p> </p>
</td>
<td>
<p><font>Securities Purchase Agreement, dated as of November 25, 2009, by and among ‘mktg, inc.’, UCC-mktg Investment, LLC, and the “Management Investors” identified therein (incorporated by reference to Exhibit 10.1 to the Registrant’s Current report on Form 8-K, as filed with the Securities and Exchange Commission on November 30, 2009).</font></p>
</td>
</tr>
<tr>
<td>
<p> </p>
</td>
<td>
<p> </p>
</td>
<td>
<p> </p>
</td>
<td>
<p> </p>
</td>
</tr>
<tr>
<td>
<p> </p>
</td>
<td>
<p><font>10.10</font></p>
</td>
<td>
<p> </p>
</td>
<td>
<p><font>Management Consulting Agreement, dated as of December 15, 2009, between ‘mktg, inc.’ and Union Capital Corporation (incorporated by reference to Exhibit 4.4 to the Registrant’s Current Report on Form 8-K, as filed with the Securities and Exchange Commission on November 30, 2009).</font></p>
</td>
</tr>
<tr>
<td>
<p> </p>
</td>
<td>
<p> </p>
</td>
<td>
<p> </p>
</td>
<td>
<p> </p>
</td>
</tr>
<tr>
<td>
<p> </p>
</td>
<td>
<p><font>14</font></p>
</td>
<td>
<p> </p>
</td>
<td>
<p><font>Registrant’s Code of Ethics (incorporated by reference to Exhibit 14 to Registrant’s Annual Report on Form 10-K for the fiscal year ended March 31, 2004, initially filed with the Securities and Exchange Commission on July 22, 2004).</font></p>
</td>
</tr>
<tr>
<td>
<p> </p>
</td>
<td>
<p> </p>
</td>
<td>
<p> </p>
</td>
<td>
<p> </p>
</td>
</tr>
<tr>
<td>
<p> </p>
</td>
<td>
<p><font>21</font></p>
</td>
<td>
<p> </p>
</td>
<td>
<p><font>Subsidiaries of the Registrant.</font></p>
</td>
</tr>
<tr>
<td>
<p> </p>
</td>
<td>
<p> </p>
</td>
<td>
<p> </p>
</td>
<td>
<p> </p>
</td>
</tr>
<tr>
<td>
<p> </p>
</td>
<td>
<p><font>23.1</font></p>
</td>
<td>
<p> </p>
</td>
<td>
<p><font>Consent of Parente Randolph, LLC</font></p>
</td>
</tr>
<tr>
<td>
<p> </p>
</td>
<td>
<p> </p>
</td>
<td>
<p> </p>
</td>
<td>
<p> </p>
</td>
</tr>
<tr>
<td>
<p> </p>
</td>
<td>
<p><font>31.1</font></p>
</td>
<td>
<p> </p>
</td>
<td>
<p><font>Certification of Principal Executive Officer pursuant to Rule 13a-14(a) of the Exchange Act.</font></p>
</td>
</tr>
<tr>
<td>
<p> </p>
</td>
<td>
<p> </p>
</td>
<td>
<p> </p>
</td>
<td>
<p> </p>
</td>
</tr>
<tr>
<td>
<p> </p>
</td>
<td>
<p><font>31.2</font></p>
</td>
<td>
<p> </p>
</td>
<td>
<p><font>Certification of Principal Accounting Officer pursuant to Rule 13a-14(a) of the Exchange Act.</font></p>
</td>
</tr>
<tr>
<td>
<p> </p>
</td>
<td>
<p> </p>
</td>
<td>
<p> </p>
</td>
<td>
<p> </p>
</td>
</tr>
<tr>
<td>
<p> </p>
</td>
<td>
<p><font>32.1</font></p>
</td>
<td>
<p> </p>
</td>
<td>
<p><font>Certification of Principal Executive Officer pursuant to Rule 13a-14(b) of the Exchange Act.</font></p>
</td>
</tr>
<tr>
<td>
<p> </p>
</td>
<td>
<p> </p>
</td>
<td>
<p> </p>
</td>
<td>
<p> </p>
</td>
</tr>
<tr>
<td>
<p> </p>
</td>
<td>
<p><font>32.2</font></p>
</td>
<td>
<p> </p>
</td>
<td>
<p><font>Certification of Principal Accounting Officer pursuant to Rule 13a-14(b) of the Exchange Act.</font></p>
</td>
</tr>
<tr>
<td>
<p> </p>
</td>
<td>
<p> </p>
</td>
<td>
<p> </p>
</td>
<td>
<p> </p>
</td>
</tr>
<tr>
<td>
<p> </p>
</td>
<td>
<p><font>*</font></p>
</td>
<td>
<p> </p>
</td>
<td>
<p><font>Indicates a management contract or compensatory plan or arrangement</font></p>
</td>
</tr>
</tbody></table>