Check\ue000 the\ue000 appropriate\ue000 box\ue000 below\ue000 if\ue000 the\ue000 Form\ue000 8-K\ue000 filing\ue000 is\ue000 intended\ue000 to
simultaneously\ue000 satisfy\ue000 the\ue000 filing\ue000 obligation\ue000 of\ue000 the\ue000 registrant\ue000 under\ue000 any\ue000 of\ue000 the
following\ue000 provisions\ue000 (see\ue000 General\ue000 Instruction\ue000 A.2.below):

fiscal\ue000 years\ue000 ended\ue000 December\ue000 31,\ue000 2006\ue000 and\ue000 2007\ue000 did\ue000 not\ue000 contain\ue000 an\ue000 adverse\ue000 opinion
or\ue000 a\ue000 disclaimer\ue000 of\ue000 opinion,\ue000 nor\ue000 were\ue000 such\ue000 reports\ue000 qualified\ue000 or\ue000 modified\ue000 as\ue000 to
uncertainty,\ue000 audit\ue000 scope\ue000 or\ue000 accounting\ue000 principles,\ue000 except\ue000 that\ue000 the\ue000 accountant's
reports\ue000 of\ue000 Kempisty\ue000 &\ue000 Company\ue000 on\ue000 our\ue000 financial\ue000 statements\ue000 as\ue000 of\ue000 and\ue000 for\ue000 the
fiscal\ue000 years\ue000 ended\ue000 December\ue000 31,\ue000 2006\ue000 and\ue000 2007\ue000 stated\ue000 that\ue000 (a)\ue000 we\ue000 are\ue000 a\ue000 defendant
in\ue000 several\ue000 lawsuits,\ue000 one\ue000 of\ue000 our\ue000 significant\ue000 subsidiaries\ue000 is\ue000 in\ue000 bankruptcy,\ue000 and
that\ue000 an\ue000 adverse\ue000 ruling\ue000 could\ue000 result\ue000 in\ue000 the\ue000 loss\ue000 of\ue000 our\ue000 operating\ue000 assets,\ue000 and\ue000 (b)
we\ue000 have\ue000 incurred\ue000 operating\ue000 losses\ue000 since\ue000 inception,\ue000 require\ue000 additional\ue000 capital\ue000 to
continue\ue000 operations,\ue000 we\ue000 could\ue000 lose\ue000 all\ue000 of\ue000 our\ue000 operating\ue000 assets\ue000 through\ue000 current
and/or\ue000 pending\ue000 litigation,\ue000 and\ue000 that\ue000 conditions\ue000 raise\ue000 substantial\ue000 doubt\ue000 about\ue000 our
Company's\ue000 ability\ue000 to\ue000 continue\ue000 as\ue000 a\ue000 going\ue000 concern.

subsequent\ue000 interim\ue000 period\ue000 through\ue000 February\ue000 13,\ue000 2009,\ue000 the\ue000 date\ue000 of\ue000 the\ue000 dismissal
of\ue000 Kempisty\ue000 &\ue000 Company,\ue000 we\ue000 did\ue000 not\ue000 have\ue000 any\ue000 disagreement\ue000 with\ue000 Kempisty\ue000 &\ue000 Company
on\ue000 any\ue000 matter\ue000 of\ue000 accounting\ue000 principles\ue000 or\ue000 practices,\ue000 financial\ue000 statement
disclosure,\ue000 or\ue000 auditing\ue000 scope\ue000 or\ue000 procedure.

Item\ue000 304(a)(1)\ue000 of\ue000 Regulation\ue000 S-K\ue000 adopted\ue000 by\ue000 the\ue000 Securities\ue000 and\ue000 Exchange
Commission,\ue000 except\ue000 that\ue000 the\ue000 accountant's\ue000 reports\ue000 of\ue000 Kempisty\ue000 &\ue000 Company\ue000 on\ue000 our
financial\ue000 statements\ue000 as\ue000 of\ue000 and\ue000 for\ue000 the\ue000 fiscal\ue000 years\ue000 ended\ue000 December\ue000 31,\ue000 2006\ue000 and
2007\ue000 stated\ue000 that\ue000 (a)\ue000 we\ue000 are\ue000 a\ue000 defendant\ue000 in\ue000 several\ue000 lawsuits,\ue000 one\ue000 of\ue000 our
significant\ue000 subsidiaries\ue000 is\ue000 in\ue000 bankruptcy,\ue000 and\ue000 that\ue000 an\ue000 adverse\ue000 ruling\ue000 could
result\ue000 in\ue000 the\ue000 loss\ue000 of\ue000 our\ue000 operating\ue000 assets,\ue000 and\ue000 (b)\ue000 we\ue000 have\ue000 incurred\ue000 operating
losses\ue000 since\ue000 inception,\ue000 require\ue000 additional\ue000 capital\ue000 to\ue000 continue\ue000 operations,\ue000 we
could\ue000 lose\ue000 all\ue000 of\ue000 our\ue000 operating\ue000 assets\ue000 through\ue000 current\ue000 and/or\ue000 pending
litigation,\ue000 and\ue000 that\ue000 conditions\ue000 raise\ue000 substantial\ue000 doubt\ue000 about\ue000 our\ue000 Company's
ability\ue000 to\ue000 continue\ue000 as\ue000 a\ue000 going\ue000 concern.

LLP\ue000 ("RBSM\ue000 ")\ue000 as\ue000 its\ue000 independent\ue000 registered\ue000 public\ue000 accounting\ue000 firm\ue000 for\ue000 the
Company's\ue000 fiscal\ue000 year\ue000 ended\ue000 December\ue000 31,\ue000 2008.\ue000 The\ue000 decision\ue000 to\ue000 engage\ue000 RBSM\ue000 as
the\ue000 Company's\ue000 independent\ue000 registered\ue000 public\ue000 accounting\ue000 firm\ue000 was\ue000 approved\ue000 by\ue000 the
Company's\ue000 Board\ue000 of\ue000 Directors.

1.\ue000 \ue000 \ue000 \ue000 \ue000 \ue000 \ue000 the\ue000 application\ue000 of\ue000 accounting\ue000 principles\ue000 to\ue000 any\ue000 specified\ue000 transaction,
either\ue000 completed\ue000 or\ue000 proposed,\ue000 or\ue000 the\ue000 type\ue000 of\ue000 audit\ue000 opinion\ue000 that\ue000 might\ue000 be
rendered\ue000 on\ue000 the\ue000 Company's\ue000 financial\ue000 statements,\ue000 and\ue000 neither\ue000 a\ue000 written\ue000 report\ue000 was
provided\ue000 to\ue000 the\ue000 Company\ue000 nor\ue000 oral\ue000 advice\ue000 was\ue000 provided\ue000 that\ue000 RBSM\ue000 concluded\ue000 was\ue000 an
important\ue000 factor\ue000 considered\ue000 by\ue000 the\ue000 Company\ue000 in\ue000 reaching\ue000 a\ue000 decision\ue000 as\ue000 to\ue000 the
accounting,\ue000 auditing\ue000 or\ue000 financial\ue000 reporting\ue000 issue;\ue000 or