ROBERT L. BORCHARDT 2950 Lake Emma Road, Lake Mary, Florida 32746

Exhibit 10.10

XXXXXX X. XXXXXXXXX
0000 Xxxx Xxxx Xxxx, Xxxx Xxxx, Xxxxxxx 00000

November 4, 2002

Recoton Corporation
0000 Xxxx Xxxx Xxxx
Xxxx Xxxx, Xxxxxxx 00000

Ladies and Gentlemen:

          I hereby agree to amend my employment agreement dated January 1, 1995 to reduce my salary effective November 4, 2002 through December 31, 2003 to $800,000 per year. Unless otherwise amended prior to December 31, 2003, the salary will revert on January 1, 2004 to the level established pursuant to the employment agreement prior to this amendment.

          Please indicate your agreement by signing the enclosed extra copy of this letter and returning it to me.

Sincerely,


/s/ Xxxxxx X. Xxxxxxxxx
Xxxxxx X. Xxxxxxxxx

AGREED:

RECOTON CORPORATION


By:   /s/ Xxxxxx X. Xxxxxx
       Name: Xxxxxx X. Xxxxxx
       Title: Sr. V.P. & Secretary