VP Engineering - Employment Agreement

Exhibit 10.27

Critical Path, Inc.

156 Front Street West

Suite 505

Toronto, Ontario M51 216 Toll Free 888.810.3627

Phone 416 640 4640

Fax 416 640 4650

www.cp.net

March 21, 2000

Donald Dew

4 Sallis Drive Ajax, Ontario L1S6Y8

Dear Donald,

On behalf of Critical Path, Inc. (the " Company" ), I am pleased to offer you employment with the Company. This offer is conditional upon your acceptance of the terms of this letter. In consideration of your eligibility to participate in the Stock Option Plan and the mutual covenants contained herein, you agree to the terms of employment set out below:

Position Vice President, Engineering working out of Critical Path Messaging Company' s offices in Toronto and reporting to Joe Duncan. This is a regular, full-time position. Start Date Subject to fulfillment of any conditions imposed by this letter agreement, you will commence this position with the Company effective March 8, 2000. Base Salary As an exempt employee, you will be paid a monthly salary of CAD $18,750.00, which is equivalent to CAD $225,000.00 on an annualized basis. Your salary will be payable in two equal payments per month pursuant to the Company' s regular payroll policy (or in the same manner as other officers of the Company). Additional Compensation If the Company adopts a bonus plan, you may be eligible to participate at a level commensurate with your position with the Company. Review Your compensation will be reviewed annually in January as part of the Company' s performance ...