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Capital & Technology Advisors LLC


1 1730 Plaza America Drive
Suite 330
Reston, Virginia 20190

December 9, 2004

Dear Joe:

Reference is made to the letter agreements dated February 18, 2004, pursuant to which
Capital & Technology Advisors LLC and Communication Technology Advisors LLC
agreed to retain Capital Business Consultants as a consultant to assist C&TA and eTA in
its various business engagements. This letter will confirm the termination of our
engagement by both C&TA and CfA of Capital Business Consultants effective
December 31, 2004.

On behal f of C&TA and cr A. I would like to thank you for your fine help with respect
to various golf course opportunities in Florida, generaJ telecommunications advice, and in
particular, introduction to Lenny Fassler and his efforts surrounding VoIP and how it
relates to iBasis, Ntera and other CTA and C&TA portfolio companies.

By our signatures, we agree 10 the termination of the above-referenced letter agreements.

Very truly yours,

Capital & Technology Advisors LLC


Communication Technology Advisors LLC

GOVERNMENT
EX HIBIT

GU-4

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