Rynkar, Vail & Barrett, LLP

<BODY BGCOLOR="#FFFFFF" TEXT="#000000" LINK="#000080" VLINK="#000080" ALINK="#808080"> <TABLE ALIGN="center" WIDTH="400"> <TR> <TD ALIGN="center" VALIGN="middle"> <FONT FACE="Arial,Helvetica,sans-serif" SIZE="3" COLOR="#000080"> Rynkar, Vail & Barrett, LLP </FONT> </TD> </TR> </TABLE> </BODY>