Ex 10.23

Precious Metals Storage Agreement ("Agreement") dated as of _April 26, 2007, by and among Sunshine Minting Inc., a corporation having an office at 750 West Canfield Avenue, Coeur d' Alene, Idaho 83815 ("Sunshine") and Brown Brothers Harriman & Co., 140 Broadway, New York, New York 10005 (hereinafter "BBH") and A-Mark Precious Metals, Inc., 429 Santa Monica Boulevard, Santa Monica, CA 90401 (hereinafter "A Mark").

Sushine, BBH and A-Mark hereby agree as follows: WHEREAS, Sunshine is in the business of transporting and storing Precious Metals (as "Precious Metals" is hereinafter defined), and WHEREAS, A-Mark, the owner of Precious Metals and BBH acting for itself and in its capacity as agent for certain other banks, (BBH and such other banks. having financing arrangements with A-Mark with respect to the Precious Metals), desire that the inventory of Precious Metals to be maintained by Sunshine under this Agreement be considered as security for all obligations of A-Mark to BBH, and WHEREAS, Sunshine is willing to maintain an inventory of the Precious Metals on behalf of BBH.

1. Definitions. "Sunshine's Facility" and "Sunshine Facility" mean Sunshine's office at 750 West Canfield Avenue, Coeur d' Alene, ID 83815. "Business Day" means any Monday to Friday, excluding holidays observed by Sunshine as set forth on the list of holidays provided to A-Mark. "Coin" means U.S. coin in twenty-five (25) cent and one dollar denominations. "Precious Metals" means, individually or collectively, gold, silver, platinum and/or palladium in coin form.

(a) By 8:00 a.m. local time to the Sunshine Facility on each Business Day, A-Mark will notify Sunshine of the exact quantity and amount of any Precious Metals that (i) will be delivered to the Sunshine Facility, or (ii) Sunshine must pick up from an A-Mark customer's designated location for delivery to Sunshine. Facility ("Sunshine Pick-ups"). For any notifications sent to Sunshine by A-Mark after 8:00 a.m. Eastern Standard Time on a Business Day, Sunshine will use commercially reasonable efforts to satisfy any requested Customer Deliveries or Sunshine Pick-ups contained therein on that Business Day.

(b) A-Mark shall give written notice to Sunshine, not later than 2 hours prior to the intended time of delivery that a shipment of Property is scheduled to be delivered to the Sunshine Facility under this Agreement. Such notice shall include the name of the carrier or the individual that will make the delivery, and the type of verification to be performed by Sunshine as more specifically set forth in paragraph (c) of this Section 2.

(c) A-Mark agrees to cause all shipments delivered to Sunshine to have the name of the consignor marked on the outside of each container and a manifest of the contents included within each container except, if the container is a Lot Bag, A-Mark shall cause the value of the Lot Bag to be stated on the outside of such bag. A-Mark shall give Sunshine reasonable advance notice if the number of containers in a shipment will exceed 49. A-Mark further agrees that no container in any shipment delivered to Sunshine will exceed 80 pounds. Sunshine shall accept deliveries of Property consigned to A-Mark during Sunshine's regular business hours, excepting, however, shipments delivered to Sunshine's Facility by individuals who are A-Mark customers must be delivered between the hours of 9:30 a.m. and 1:30 p.m. Eastern Standard Time. Sunshine shall have the right to refuse to accept any shipment that does not comply with any requirement set forth in this Section 2 or is not sealed or includes an item that shows evidence of damage or tampering on the outer container. The parties understand and agree that Sunshine's obligation to accept shipments for storage under this Agreement is subject to the availability of vault space at Sunshine's Facility. Sunshine will make every reasonable effort to notify A-Mark if vault space is near capacity, including providing notice to A Mark at least ten (10) business days prior to the date that Sunshine will no longer accept shipments because the vault space has reached capacity.

(d) Sunshine, A-Mark and BBH agree that upon arrival of a shipment at Sunshine's Facility that is consigned to A-Mark (and such shipment complies with the requirements of paragraphs (a) and (b) of this section), and Sunshine's receipt of proper identification from the party making the delivery, Sunshine will accept each shipment into its custody on behalf of BBH, and not on behalf of A-Mark. By the following Business Day, Sunshine will verify each shipment received in accordance with A-Mark's instructions by either (i) counting the number of sealed packages received on a said to contain basis, or (ii) opening each sealed container, counting the contents, and comparing the information contained on the shipping documents that accompany each shipment against corresponding information imprinted on each bar or coin. Sunshine shall notify A-Mark if it discovers a discrepancy between its count and the shipping documents on the same day that Sunshine verifies the shipment. If Sunshine discovers that no packing list is included in a container that Sunshine opens for verification, Sunshine will note such missing packing list on the inventory report. BBH and A-Mark each expressly understand and agree that Sunshine does not assume any liability whatsoever as to the authenticity or assay characteristics of any Property received, verified or otherwise handled by Sunshine under this Agreement and that Sunshine's count of the Property shall be binding and conclusive.

3. Maintenance of an Inventory. Sunshine will maintain for BBH, in a vault at Sunshine's Facility, an inventory of all Property that Sunshine receives that is consigned to A-Mark. Property shall be maintained in inventory until Sunshine receives written instructions which can be made by facsimile from an authorized representative of BBH not later than 8:30 a.m. Eastern Standard Time on the Business Day the Property is to be released from inventory, to release all or a designated portion of the Property from inventory for

delivery to a consignee designated by A-Mark. Notwithstanding the foregoing, and subject to Sunshine's receipt, no later than noon Eastern Standard Time of BBH's instruction to release the Property from inventory, and Sunshine's ability to comply with the request on a same day basis, A-Mark may, up to 11:30 a.m. Eastern Standard Time, request Sunshine to prepare shipments for delivery by registered mail or to be picked up at Sunshine's Facility. As used in this Agreement, a consignee may include, but shall not be limited to, A-Mark, another armored carrier, an individual, or the US Post Office. Sunshine shall maintain a continuous record of the Property placed in and released from inventory and, when requested by BBH or A-Mark, or at any time, in Sunshine's sole discretion, Sunshine will furnish BBH and/or A-Mark with a copy of such records. BBH and A-Mark each understand and agree that Property shall not be included in an inventory report until one Business Day after Sunshine verifies the Property. Notwithstanding any provision in this Agreement to the contrary, if market conditions result in Sunshine receiving a higher volume of shipments than customary on any day, the number of days in which Sunshine has agreed to complete verification and place Property in inventory shall be increased as necessary to perform service under such circumstances.

4. Authorized BBH and A-Mark Representatives. BBH shall furnish Sunshine with the names and signatures of BBH' s authorized representatives who are empowered to issue orders for the release of Property from inventory. A-Mark shall furnish Sunshine with the names and signatures of A-Mark's representatives who are authorized to give Sunshine instructions pursuant to Section 6 of this Agreement. It is expressly understood and agreed that Sunshine shall not be liable for any release made under a release order fraudulently executed in the name of an authorized BBH representative, nor for any release of Property made where the authority of any such representative has been revoked and Sunshine has not been notified thereof in writing.

5. Contradictory Release Orders. A-Mark and BBH expressly understand and agree that Sunshine shall act solely upon the instructions of BBH with respect to the release of Property from inventory notwithstanding any different instructions from A-Mark that seek to vary or contradict such instructions from BBH. BBH agrees to indemnify, defend and hold Sunshine harmless from and against any and all liabilities, claims, damages, costs and expenses (including attorney's fees and expenses of litigation) arising out of or related to claims, disputes and legal actions involving Sunshine's release of Property from inventory in compliance with an order from BBH.

6. Instructions from A-Mark. BBH expressly acknowledges that except with respect to Sunshine's receipt of authorization to release Property from inventory, A-Mark is fully authorized to give Sunshine instructions regarding all other matters involving the Property, including, but not limited to, receipt, verification and the disposition of the Property after Property is released from inventory by BBH. A-Mark agrees to indemnify, defend and hold Sunshine harmless from and against any and all liabilities, claims, costs, expenses and damages of any (including attorney's fees and expenses of litigation) arising out of or related to claims, disputes and legal actions involving Sunshine's compliance with instructions from A-Mark as provided in this Section. A-Mark further

7. Limitation of Sunshine's Liability. (a) Sunshine assumes the liability and is liable solely to BBH, for the loss, damage or destruction of Property while in Sunshine's custody on behalf of BBH under this Agreement, up to the maximum aggregate amount of Twenty Million Dollars ($20,000,000.00) on anyone day. Sunshine's liability shall commence when any Property has been received into Sunshine's possession upon a receipt being given therefore and shall terminate when the Property has been released by BBH to A-Mark from the inventory of Property being held on behalf of BBH pursuant to this Agreement. It is expressly understood and agreed that Sunshine's maximum liability for any loss or destruction of Property is up to (but not exceeding) the aforesaid liability notwithstanding anything to the contrary contained in any invoice, receipt or other document delivered to or by Sunshine relating to any Property handled by Sunshine under this Agreement.

(b) A-Mark shall cause the Property that is to be received by Sunshine under this Agreement to be packaged in accordance with the custom of the trade so that the Property is not susceptible to damage while in Sunshine's custody. Sunshine shall not be liable for any damage to Property unless caused by fire, lightning, theft and/or attempted theft, cyclone, tornado, windstorm, earthquake, flood, explosion, collision or overturn of conveyance while the Property is in Sunshine's custody. The liability of Sunshine shall in no event exceed the limit of liability set forth in paragraph (a) of this Section 7.

(c) Sunshine shall not be liable for non-performance, delays or loss or damage caused by or resulting from: (a) war, hostile or warlike action in time of peace or war, including action in hindering, combating or defending against an actual, impending or expected attack, (i) by any government or sovereign power (de jure or de facto), or by any authority maintaining or using military, naval or air forces; or (ii) by military, naval or air forces; or (iii) by an agent of any such government, power, authority or forces; (b) any weapon of war employing atomic fission or radio-active force whether in time of peace or war; (c) insurrection, rebellion, revolution, civil war, usurped power, or action taken by governmental authority in hindering, combating or defending against such an occurrence, or confiscation by order of any government or public authority.

(d) Notwithstanding anything in this Agreement to the contrary, in no case shall Sunshine be liable for loss, damage, liability, or expense directly or indirectly caused by or contributed to by or arising from: (i) ionizing radiations from or contamination by radioactivity from any nuclear fuel or from any nuclear waste or from the combustion of nuclear fuel; (ii) the radioactive, toxic, explosive or other hazardous or contaminating properties of any nuclear installation, reactor or other nuclear assembly or nuclear component thereof; or (iii) any weapon of war employing atomic or nuclear fission and/or fusion or other like reaction or radioactive force or matter whether in time of peace or war.

(e) Sunshine shall not be liable under any circumstances whatsoever for special, incidental, consequential, indirect or punitive losses or damages, interest or attorneys' fees, whether or not caused by the fault or neglect of Sunshine and whether or not Sunshine had knowledge that such losses or damages might be incurred.

8. Insurance. Sunshine is not an insurer. Sunshine shall obtain and maintain, at all times during the term of this Agreement, insurance payable to Sunshine in such amounts and against such risks as shall adequately cover the liability assumed by Sunshine under this Agreement, it being understood that any party to this Agreement may cancel this Agreement immediately in the event Sunshine's insurer notifies Sunshine of its intention to cancel or substantially restrict Sunshine's "all risk" insurance coverage. BBH and A-Mark will be given not less than thirty (30) days written notice prior to the cancellation of or material restriction in Sunshine's insurance coverage. If requested, Sunshine will furnish a certificate of insurance to BBH and/or A-Mark evidencing that such insurance is in force. BBH and A-Mark understand and agree that the liability exclusions set forth in Sections 7(c) and (d) of this Agreement are subject to modification by Sunshine's insurers at any time. In such event Sunshine will endeavor to give BBH and/or A-Mark not less than twenty four (24) hours advance notice thereof.

9. Force Majeure. Sunshine shall not be liable for non-performance or delays caused by strikes, lockouts or other labor disturbances, riots, authority of law, acts of God or means beyond Sunshine's control, but Sunshine agrees to be liable for the loss of any Property received into its possession not to exceed the maximum amount set forth in Section 7(a) of this Agreement.

10. Declaration of Value and Notice of Claims. A-Mark agrees to declare to Sunshine the value of Property to be received into Sunshine's custody under this Agreement. A-Mark agrees that it shall never conceal or misrepresent any material fact or circumstance concerning the Property delivered to Sunshine. BBH acknowledges that it has appointed A-Mark as its representative to make such declarations and agrees to be bound by such declaration of value in all events. In the event of loss, damage or destruction of the Property under this Agreement, A-Mark shall give written notice to Sunshine and BBH within one (1) Business Day after discovery of any such loss, damage or destruction, but in no event more than thirty (30) days after delivery by Sunshine to A-Mark of an inventory statement in which a discrepancy first appears. Unless notice is given as aforesaid all claims shall be deemed to have been waived. No action, suit or other proceeding shall be brought against Sunshine for loss, damage or destruction of Property unless notice shall have been given as aforesaid and unless such action, suit or proceeding shall have been commenced within twelve (12) months from the time a claim is made pursuant to this paragraph.

11. Proof of Loss and Loss Reimbursement. (a) In the event of loss or destruction of any Property, A-Mark and BBH shall promptly and diligently assist Sunshine to establish the identity of the Property lost or destroyed and unremittingly take such other steps as may be necessary to assure the maximum amount of salvage at a minimum cost. Affirmative written proof of the Property lost, subscribed and sworn to by A-Mark and concurred by

(b) Subject to the maximum amount of liability assumed by Sunshine for loss or destruction of Property pursuant to Section 7(a) of this Agreement, Sunshine shall, after receipt from A-Mark and concurred by BBR of proof of loss, pay BBR (i) the Market Value (defined below) of Precious Metals and (ii) the face value of Coin lost or destroyed. The Market Value of Precious Metals is the value of the Precious Metals on the Business Day following the day the loss or destruction is discovered determined by (i) if for gold, the London P.M. Fixing, (ii) if for silver, the Randy and Harmon Noon Fixing, (iii) for platinum and palladium, the current Comex settlement price or, if not traded on Comex, the New York Dealer price as quoted in Metals Weekly, and (iv) for Precious Metals premium gold, silver and platinum coins whose purity is above 90%, including, but not limited to, South African Krugerrands, Canadian Maple Leafs, Mexican Fifty Peso coins, the price quoted by the respective authority marketing agencies. BBR and A-Mark shall each subrogate to Sunshine the right of procedure against any party for the recovery of, or in respect of, the Property for which any loss payment is made therefor.

12. Audit. Upon request, on any Business Day during Sunshine's regular business hours, Sunshine will allow BBR's and/or A-Mark's authorized representatives access to Sunshine's Facility for the purpose of performing a physical audit of the Property held in custody by Sunshine under this Agreement, provided that such audit does not disrupt the routine operation of Sunshine's Facility. Sunshine shall also furnish such representatives with Sunshine's inventory records relating to the Property. BBR's and/or A-Mark's representatives must present proper credentials to Sunshine's Facility manager as a condition of being admitted to Sunshine's Facility. BBR agrees to hold Sunshine harmless from any and all claims, liability, costs and expense, including attorney's fees, arising out of injury or death of or damage to the property of a BBR representative while on Sunshine's premises, or entering or leaving except to the extent caused by the negligence or willful misconduct of Sunshine. A-Mark agrees to hold Sunshine harmless from any and all claims, liability, costs and expense, including attorney's fees, arising out of injury or death of or damage to the property of an A-Mark representative while on Sunshine's premises, or entering or leaving except to the extent caused by the negligence or willful misconduct of Sunshine.

13. Term and Termination. (a) This Agreement shall become effective on April 26, 2007 and shall continue for a period of one year and thereafter from year to year until cancelled, by any party, by giving thirty (30) days written notice to the other parties prior to any anniversary date hereof. BBR may give thirty (30) days written notice to the other parties of its intent to resign as Agent irrespective of any anniversary date and A-Mark may appoint a successor Agent as provided for under the CAA, and this Agreement will continue with the successor Agent subject to approval by Sunshine, A-Mark and the successor Agent.

(i) In the event of a breach of any provision of this Agreement by any party, if the breach has not been cured within (30) days of an earlier written notice specifying the nature of the breach; or (ii) if any party shall be dissolved or adjudged bankrupt, or a trustee, receiver or conservator of any party or its property shall be appointed, or an application for any of the foregoing is filed.

Each such notice or other communication shall be deemed given (i) when received, if delivered in person or by express delivery service, or (ii) upon confirmation of receipt, if given by telefax or facsimile, or (iii) three days after the date of mailing when deposited in the United States mail, postage prepaid, by certified mail and the postal records show that delivery was made.

15. Hazardous Materials Prohibited. A-Mark represents and warrants that no Precious Metals tendered to Sunshine hereunder is or can be classified as hazardous material(s), substance(s) or waste(s) (hereinafter referred to as "hazardous materials") as such terms are or may be defined, described or listed in any applicable federal, state, or local laws, or pursuant to any governmental agency, instrumentality or department regulation(s) or executive order(s), including without limitation the U.S. Environmental Protection Agency and U.S. Department of Transportation, the Comprehensive Environmental Response, Compensation and Liability Act of 1980, the Resource Conservation Recovery Act of 1976 as amended, the Hazardous Materials Transportation Act, amendments to all of the foregoing, or any other applicable law or regulation, as amended, from time to time, issued or enacted by any governmental entity in connection with environmental protection, health or safety. In the event the aforesaid representation and warranty is breached by A-Mark, knowingly or otherwise, A-Mark agrees to save, defend and hold Sunshine harmless and indemnify Sunshine and BBH agrees to hold Sunshine harmless

17. Entire Agreement. This Agreement constitutes the entire agreement between the parties with respect to the subject of Sunshine's obligations to maintain an inventory of the Property on behalf of BBH as provided in this Agreement, and shall supersede all prior and/or contemporaneous offers, negotiations, promises, exceptions and understandings, whether oral or written, between the parties hereto regarding that subject. However, it is understood that this Agreement is not intended to effect the rights and liabilities of A-Mark or Sunshine regarding any services rendered by Sunshine on behalf of A-Mark after the Property has been released by BBH or is not otherwise subject to BBH's security interest in the Property.

19. Assignment. This Agreement shall be binding on BBH, A-Mark and Sunshine and their respective successors and assigns. No party shall assign or transfer its rights or obligations hereunder without the prior written consent of the other parties. Any such consent shall not be unduly delayed or unreasonably withheld.