KINGSGATE ACQUISITIONS INC
POS AM, EX-10.1, 2000-11-01
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                                                                 BRITISH AIRWAYS
                                  Cabin Systems
                          Aircraft Interiors Purchasing
                             London Heathrow Airport
                        PO Box 10 D4 TBA (S323) - TW6 2JA
                            tel, +44 (0) 20 8562 8129
                            fax +44 (0)  20 8562 8469
                   email: [email protected]

Mark Wheeler
President
Sky E-Com Corporation
17300 17th Street
Suite J-117
Tustin, CA 92680
USA

Kevin Rogers
President
IntelliWorxx Technologies
1819 Main Street
Suite 1101
Sarasota, FL 34236
USA

5 May 2000

CONFIDENTIAL AND SUBJECT TO CONTRACT

Dear Mark and Kevin,

SkyTablet Mobile Computers

     The  purpose  of this  Letter of Intent  (this  "Letter")  is to  summarise
initial  discussions  which have taken place to date between British Airways Plc
("British  Airways"),  Sky E-com  Corporation  ("Sky  E-Com")  and  Intelliworxx
Technologies  ("IntelliWorxx")  and to set out the  intentions of the parties in
relation  to the  use of the  SkyTablet  mobile  computer  ("SkyTablet")  in the
context of in-flight entertainment.

     This  Letter is  subject  to  contract  and,  save for the  obligations  of
confidentiality  particularised  below, there is no intention to create or imply
(or  constitute  any  offer  of  which  would  give  rise  to)  legally  binding
obligations or duties in any way between the parties at any stage.  No warranty,
representation, express or implied, is hereby given.

     The discussions between British Airways, Sky E-Com and IntelliWorxx concern
the role of the SkyTablet within British Airways' passenger entertainment arena,
and thus a mutual desire to identify commercial opportunities for the parties in
this regard.  British  Airways  recently  conducted an independent  market study
which yielded  compelling reasons to move the project from its present in-lounge
concept evaluation to an in-flight trial status.

     Accordingly,  British Airways proposes that Sky E-Com and Intelliworxx will
join  selected  British  Airways'  staff to  conduct an  in-flight  trial of the
SkyTablet on one or more British  Airways'  aircraft,  commencing  as soon as is
reasonably  feasible  for both  parties.  The  goals and  objectives,  number of
SkyTablets,  aircraft  types,  flights on which the  SkyTablets  will be placed,
market research personnel,  Sky E-Com personnel involved and the market research
questionnaires  which will be used will be  identified by British  Airways,  Sky
E-Com and IntelliWorxx and developed within the next few weeks.

                                                      PO Box 1O Heathrow Airport
                                    Hounslow Middlesex TW6 2JA Tel 0181 562 8129
                                       5Telex 8813983 BAWYSC G Cables Britishair

                                                           British Airways Plc.,
            Registered Office: Speedbird House Heathrow Airport Hounslow TW6 2JA
                                               Registered in England No. 1777777

<PAGE>
     It is British Airways'  current  intention that if the goals and objectives
of the flight trial are achieved to the  satisfaction of British Airways (in its
sole  discretion),  to continue  conversations  with Sky E-Com and  IntelliWorxx
regarding  the  possibility  of  progressing  with the  SkyTablet on a number of
British  Airways'  aircraft.  The  parties  agree  that  the  results  of  these
conversations  will depend upon reaching agreement on, amongst other things, the
operational, safety, marketing and economic aspects of the programme.

     It is British  Airways',  Sky E-Com's and  IntelliWorxx's  common intention
that the proposed  joint  activity  shall be conducted  in  accordance  with the
highest business practices,  and the parties will nominate equivalent  employees
to meet and  discuss  the  methodology  and  practical  details  relating to the
matters mentioned in this letter.

     The parties  agree that this  Letter,  its terms and the  existence  of the
discussions  summarised  herein shall be treated as  confidential by each of the
parties.  Any  information  or data  disclosed or caused to be disclosed for the
purpose of or in connection with such  discussions by one party (the "Disclosing
Party")  to the  other  party  (the  "Receiving  Party")  shall  be  treated  as
confidential  and secret by the Receiving Party and used only for the purpose of
the  discussions  pursuant to this letter and shall not be  disclosed to a third
party unless otherwise agreed by the prior written  permission of the Disclosing
Party.

     This  letter  shall in all  respects  be  governed  by,  and  construed  in
accordance with, English law.

     Please  signify your  acceptance of and agreement to this letter by signing
the duplicate copy and returning the same to the undersigned.

With Kind Regards
Yours faithfully

/s/Rashmi Parmar
RASHMI PARMAR
PURCHASING EXECUTIVE
For and on behalf of British
Airways Plc.

I hereby agree to and accept the terms of the foregoing

/s/Mark Wheeler                                 5 May 2000
[Name]
For and on behalf of                            Date
Sky E-Com Corporation

/s/K Rogers                                     7 May 2000
[Name]
For and on behalf of                            Date
IntelliWorxx Technologies



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