KAPLAN & COMPANY, CPAs

                                                   One Step beyond . . . . . .

KAPLAN & COMPANY CPAs, 11811 N. Tatum Blvd., Ste.#3031, Phoenix, AZ. 85028

Phone (602) 956-5200, FAX (602) 992-1005
Contact: Debbie Weller E-mail: wkaplan@kaplancpa.com