Domain Name, URL and IP Address Agreement, dated February 9, 2023, by 1847 ICU Holdings Inc., ICU Eyewear Holdings Inc. and ICU Eyewear, Inc. in favor of Industrial Funding Group, Inc

Exhibit 10.10

DOMAIN NAME, URL AND IP ADDRESS ASSIGNMENT

This Domain Name, URL and IP Address Assignment, dated as of February 9, 2023 (“Domain Name Assignment”), made by 1847 ICU HOLDINGS INC., a Delaware corporation with a principal place of business located at 590 Madison Avenue, New York, NY 10022, ICU EYEWEAR, INC., a California corporation with a principal place of business located at 1900 Shelton Drive, Hollister, CA 95023, and ICU EYEWEAR HOLDINGS, INC., a California corporation with a principal place of business located at 1900 Shelton Drive, Hollister, CA 95023, jointly and severally (“Grantor”), in favor of INDUSTRIAL FUNDING GROUP, INC., a California corporation with offices at 13848 Ventura Blvd., Sherman Oaks, CA 91423 (together with its successors and assigns, “Lender”).

RECITALS

WHEREAS, the Grantor has an ownership interest in the domain names, the URLs and IP addresses identified in Exhibit 1 attached hereto (collectively the “Names and Addresses”); and

WHEREAS, the Grantor and the Lender are parties to that certain Loan and Security Agreement of even date herewith (as from time to time amended or amended and restated, the “Loan Agreement”; capitalized terms used herein and not defined shall have the meanings set forth in the Loan Agreement”); and

WHEREAS, the Grantor granted to Lender a security interest in substantially all of its property and assets including, without limitation, the Names and Addresses, to secure the performance of Grantor’s obligations under the Loan Agreement and the other Loan Documents; and

WHEREAS, it is a condition precedent to the Lender’s entry into the Loan Agreement that the Grantor shall have executed and delivered this Assignment; and

WHEREAS, upon the occurrence of one or more Events of Default under the Loan Agreement, the Lender has the right to exercise its rights and remedies under the Loan Agreement and the other Loan Documents, including, without limitation, the transfer of the Names and Addresses; and

WHEREAS, by this instrument, Grantor is hereby assigning the Names and Addresses to the Lender or its designee upon the occurrence of an Event of Default.

NOW, THEREFORE, for good and valuable consideration, the receipt and adequacy of which are hereby acknowledged, the Grantor hereby agrees, confirms and acknowledges as follows:

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IN WITNESS WHEREOF, the Grantor has executed this Assignment as of the date first written above.

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EXHIBIT 1

DOMAIN NAMES, URLS AND IP ADDRESSES