Amendment, dated December 27, 2022, to Promissory Note, issued by Pish Posh Baby LLC in favor of Moishe (Michael) Hartstein

Exhibit 10.10

AMENDMENT TO PROMISSORY NOTE

THIS FIRST AMENDMENT TO THE PROMISSORY NOTE (the “Amendment”) is made as of December 27 2022 (the “Effective Date”), by and between PishPosh, Inc., a Delaware corporation (the “Company”), and Moishe Hartstein (the “Holder”).

WITNESSETH

WHEREAS, on November 15, 2021, Pish Posh Baby LLC, a New Jersey limited liability company (“PPB”), executed and delivered to the Holder, that certain Promissory Note in the principal amount of One Million Twenty Five Thousand and 00/100 Dollars ($1,025,000.00) (the “Note”);

WHEREAS, on February 25, 2022, PPB merged with an into the Company, with the Company surviving the merger and succeeding to the business of PPB;

WHEREAS, Holder is the present owner and holder of, and the Company is the current obligor under the Note;

WHEREAS, the Holder and the Company desire to amend the Note pursuant to the terms set forth herein, effective as of the Effective Date.

NOW THEREFORE, in consideration of the foregoing, the mutual covenants and agreements contained herein, the Company and Holder agree as follows:

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IN WITNESS WHEREOF, this Amendment has been duly authorized, executed acknowledged and delivered by the undersigned on the date first written above.