Legal Services Agreement between ALL Fuels & Energy Company and Newlan & Newlan, Attorneys at Law

Summary

ALL Fuels & Energy Company has agreed to compensate Newlan & Newlan, Attorneys at Law, for $15,000 worth of legal services by issuing 1,000,000 shares of common stock. Of these, 500,000 shares each will go to L. A. Newlan, Jr. and Eric Newlan, and 1,000,000 restricted shares will be issued to the law firm. The agreement covers legal services provided through June 30, 2010.

EX-10.8 9 v181264_ex108.htm

EXHIBIT 10.8

February 2, 2010

Dean E. Sukowatey, President

ALL Fuels & Energy Company

6165 N.W. 86th Street

Johnston, Iowa 50131

This will memorialize our oral agreement whereby we agreed to perform $15,000 in legal services on behalf of ALL Fuels & Energy Company, in consideration of 1,000,000 free-trading shares of common stock, to be issued to (1) L. A. Newlan, Jr. (500,000 shares) and (2) Eric Newlan (500,000 shares), both being partners in our firm, and 1,000,000 restricted shares of common stock to be issued to Newlan & Newlan, Attorneys at Law. It is further our agreement that this letter agreement is to cover legal services through June 30, 2010.

Should the foregoing accurately reflect our agreement, you need not respond to this letter.