EXHIBIT B 

OrkaTV Advertising Guidelines (“Guidelines”)

These Guidelines govern all advertising (“Ads”) placed with OrkaTV, Inc. on its Services including advertising on the user interface of the OrkaTV operating system, on any OrkaTV-branded website and/or application (including The OrkaTV Channel), and/or on any application or channel delivered through the OrkaTV operating system. OrkaTV may reject any Ads including for reasons such as violation of these Guidelines.  In OrkaTV’s sole discretion, OrkaTV may establish the times during which any Ads may run or other similar parameters. These Guidelines are subject to change by OrkaTV at any time.

ADVERTISING GUIDELINES IN GENERAL

• Ads must not contain false, misleading, fraudulent, or deceptive claims or content. You must have evidence in support of your advertising claims where this is required by applicable law or self-regulatory guidance.
• Ads must be recognizable as an Ad for and clearly represent the company, product, service, or brand that is being advertised. Products and services promoted in the ad copy must be clearly represented, and the destination site may not offer or link to any prohibited product or service.
• Ads may not offer, promote or link to the following prohibited products or services: illegal narcotics; tobacco products (which includes, without limitation, e-cigarettes, vaping or other products that contain nicotine); drug or tobacco paraphernalia; weapons, ammunition, or explosives; adult products or services, or products or services of an inherently sexual nature; products or services designed to violate or bypass copyright or other intellectual property right restrictions; counterfeit products; products or services that are harmful, threatening, harassing, defamatory, or invasive of another’s privacy or right of publicity; gambling and wagering products or services in jurisdictions where such products or services are prohibited by applicable law; and products or services the sale or advertising of which violates any applicable law.
• Ads may not: include hate speech; discriminate against, tolerate discrimination against, or promote discrimination against, any individual or group (including, without limitation, on grounds of race, ethnicity, religion, gender, age, disability or sexual orientation); encourage conduct that violates any applicable law or regulatory policies or guidelines; infringe upon intellectual property rights, personal rights, or proprietary rights or other legal rights under applicable law; contain nudity, depict people in sexually explicit or suggestive positions, or contain content of an inherently sexual nature that is inappropriate for a general viewing audience (or which aims to reduce a person to a sexual object); contain obscene language; promote or display excessive violence; or contain content that harms children or young people mentally or physically, or which creates fear or is instrumental in causing misfortune or suffering.
• Ads may not suggest false relevancy to generic offers.
• Ads must run in a language that is relevant to the language of the channel and/or its target audience and as otherwise required by applicable law.
• Ads should be :15 or :30 in duration. Exceptions may be made for :60 ads.
• Each instance of advertising, sponsorship, underwriting, presented-by credits or other third party attribution in channel application logos or banner ads must be expressly pre-approved in writing by OrkaTV.
• Ads must comply with all applicable advertising laws and regulations, including self-regulatory guidance.
• OrkaTV may establish restrictions or prohibitions in certain jurisdictions on ads for certain categories of products and services or that include certain content that may be required by applicable laws or self-regulatory guidelines.

ADVERTISING ON ORKATV’S SERVICE

• Ads may not enable the installation of third party-channel applications.
• Ads may not offer or link to search functionalities across multiple OrkaTV channel applications.
• Ads may not collect personally identifiable information, including, but not limited to, IP Addresses, or enable RFI request for information data collection capabilities without express prior written approval from OrkaTV. Ads may not download or install executable code.
• Ads may not contain Easter eggs or any hidden functionality.
• Ads may not include pixels, third-party tags, or Software Development Kits of any kind without express prior written approval and certification by OrkaTV.
• OrkaTV reserves the right to review the source code used in ads.
• Ads should be available in SD and HD formats suitable for display on a large screen TV. Low resolution (less than 720 x 480p) or low frame rate (less than 30 fps) is not permitted.

You agree to the following additional guidelines if you are a channel publisher displaying Ads within the user interface of the OrkaTV operating system or within any application or channel delivered through the OrkaTV operating system.

• Channel publishers should refer to their OrkaTV application distribution agreement(s) to remain in accordance with general content guidelines.
• Channel publishers must comply with the OrkaTV Ad Traffic Quality Guidelines.
• Applications may not run an unbalanced volume of advertisements relative to content (“Ad Farms”).
• Ads which play in applications that enable “auto-rolling” or “auto-playing” (e.g., starting a new asset automatically upon completion of a previously-viewed asset), or deploy other tactics designed to create ad impressions, rather than quality content experiences, are subject to OrkaTV review.
  
• Mid-roll ad breaks/pods are allowed only after a minimum of seven (7) mins of content have been viewed, and thereafter, at no fewer than seven-minute intervals.
• Ad Pods in AVOD content may run no longer than two minutes, with no more than two ads of less than :30 in any given pod unless OrkaTV provides express prior written approval otherwise.
• Ad counter must be visible for every ad (except for interactive ads).
• Applications may not run the same ad multiple times in one single break/pod.
• Individual ads must not repeat more than two times per hour per Unique User.
• Individual ads must not repeat more than five times per day per Unique User.

When Publisher identifies certain Content as directed to “Kids & Family” (or any other child-directed genre) Publisher agrees that (a) Publisher may only include Advertisements in connection with such Content that is appropriate for children (as defined under the Laws of the applicable Territory), (b) Publisher may not include ads that are targeted based on user activity (i.e., behavioral ad tracking or profile building) but rather only include non-behavioral ads that are appropriate for children and comply with all Laws (e.g., no graphic violence, adult situations, etc.), and (c) Publisher will comply with OrkaTV’s child-directed policy throughout the Term.