<SEC-DOCUMENT>0000892917-11-000078.txt : 20110427
<SEC-HEADER>0000892917-11-000078.hdr.sgml : 20110427
<ACCEPTANCE-DATETIME>20110426215645
ACCESSION NUMBER:		0000892917-11-000078
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20110426
ITEM INFORMATION:		Results of Operations and Financial Condition
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20110427
DATE AS OF CHANGE:		20110426

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BARRETT BUSINESS SERVICES INC
		CENTRAL INDEX KEY:			0000902791
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-HELP SUPPLY SERVICES [7363]
		IRS NUMBER:				520812977
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-21886
		FILM NUMBER:		11781525

	BUSINESS ADDRESS:	
		STREET 1:		8100 NE PARKWAY DRIVE
		STREET 2:		SUITE 200
		CITY:			VANCOUVER
		STATE:			WA
		ZIP:			98662
		BUSINESS PHONE:		(800) 494-5669

	MAIL ADDRESS:	
		STREET 1:		8100 NE PARKWAY DRIVE
		STREET 2:		SUITE 200
		CITY:			VANCOUVER
		STATE:			WA
		ZIP:			98662
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>bbsi8kearnings110426.htm
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<p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">UNITED
STATES</font></p>

<p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">SECURITIES AND
EXCHANGE COMMISSION</font></p>

<p align=center style="margin:0in;margin-bottom:6.0pt;text-align:center;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">Washington,   D.C. 20549<br>
___________________________</font></p>

<p align=center style="margin:0in;margin-bottom:12.0pt;text-align:center;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">FORM
8&#8209;K</font></p>

<p align=center style="margin:0in;margin-bottom:12.0pt;text-align:center;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">CURRENT
REPORT</font></p>

<p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">Pursuant to Section
13 or 15(d) of</font></p>

<p align=center style="margin:0in;margin-bottom:12.0pt;text-align:center;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">the
Securities Exchange Act of 1934</font></p>

<p align=center style="margin:0in;margin-bottom:12.0pt;text-align:center;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">Date
of Report (Date of earliest event reported):</font></p>

<p align=center style="margin:0in;margin-bottom:12.0pt;text-align:center;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">April
26, 2011</font></p>

<p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">BARRETT BUSINESS
SERVICES, INC.</font></p>

<p align=center style="margin:0in;margin-bottom:12.0pt;text-align:center;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">(Exact
name of registrant as specified in charter)</font></p>

<p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">Maryland</font></p>

<p align=center style="margin:0in;margin-bottom:12.0pt;text-align:center;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">(State
or other jurisdiction of incorporation)</font></p>

<p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">0-21886</font></p>

<p align=center style="margin:0in;margin-bottom:12.0pt;text-align:center;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">(SEC
File Number)</font></p>

<p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">52-0812977</font></p>

<p align=center style="margin:0in;margin-bottom:12.0pt;text-align:center;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">(IRS
Employer Identification No.)</font></p>

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  <p style="margin:0in;margin-bottom:.0001pt;"><font face="Times New Roman" style="font-size:12.0pt;">8100 N.E. Parkway Drive, Suite 200</font></p>
  <p style="margin:0in;margin-bottom:.0001pt;"><font face="Times New Roman" style="font-size:12.0pt;">Vancouver, Washington</font></p>
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  98662</font></p>
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<p align=center style="margin:0in;margin-bottom:12.0pt;text-align:center;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">Registrant&#8217;s
telephone number, including area code:</font></p>

<p align=center style="margin:0in;margin-bottom:12.0pt;text-align:center;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">(360)
828-0700</font></p>

<p style="margin:0in;margin-bottom:6.0pt;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; Check the
appropriate box below if the Form&nbsp;8-K filing is intended to simultaneously
satisfy the filing obligation of the registrant under any of the following
provisions:</font></p>

<p style="margin:0in;margin-bottom:6.0pt;"><font face=Wingdings lang=EN-US style="font-size:12.0pt;">&#168;</font><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">&#160;
Written communications pursuant to Rule&nbsp;425 under the Securities Act (17
CFR 230.425)</font></p>

<p style="margin:0in;margin-bottom:6.0pt;"><font face=Wingdings lang=EN-US style="font-size:12.0pt;">&#168;</font><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">&#160;
Soliciting material pursuant to Rule&nbsp;14a-12 under the Exchange Act (17 CFR
240.14a-12)</font></p>

<p style="margin:0in;margin-bottom:6.0pt;margin-left:.25in;margin-right:0in;margin-top:0in;text-indent:-.25in;"><font face=Wingdings lang=EN-US style="font-size:12.0pt;">&#168;</font><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">&#160;
Pre-commencement communications pursuant to Rule&nbsp;14d-2(b) under the Exchange
Act (17&nbsp;CFR 240.14d-2(b))</font></p>

<p style="margin:0in;margin-bottom:6.0pt;margin-left:.25in;margin-right:0in;margin-top:0in;text-indent:-.25in;"><font face=Wingdings lang=EN-US style="font-size:12.0pt;">&#168;</font><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">&#160;
Pre-commencement communications pursuant to Rule&nbsp;13e-4(c) under the
Exchange Act (17&nbsp;CFR 240.13e-4(c))</font></p>





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<P style="MARGIN: 0in 0in 12pt"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="Times New Roman">Item 2.02.&nbsp; Results of Operations and Financial Condition.</FONT></P>
<P style="MARGIN: 0in 0in 12pt"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="Times New Roman">On April 26, 2011, Barrett Business Services, Inc. (the "Company"), issued a news release announcing its financial results for the first quarter ended March 31, 2011, and limited financial guidance for the second quarter ending June 30, 2011.&nbsp; A copy of the news release is furnished as Exhibit 99.1 to this report and incorporated by reference.</FONT></P>
<P style="MARGIN: 0in 0in 12pt"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="Times New Roman">Item 9.01.&nbsp; Financial Statements and Exhibits.</FONT></P>
<P style="MARGIN: 0in 0in 12pt"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="Times New Roman">(d)&nbsp; Exhibits:&nbsp; The following exhibit is furnished with this Form 8-K:</FONT></P>
<P style="MARGIN: 0in 0in 12pt"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 99.1&nbsp; News Release dated April 26, 2011.</FONT></P>
<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT style="FONT-SIZE: 12pt" lang=EN-US face="Times New Roman">SIGNATURES</FONT></P>
<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT style="FONT-SIZE: 12pt" lang=EN-US face="Times New Roman"></FONT>&nbsp;</P>
<P style="TEXT-INDENT: 1in; MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 12pt" lang=EN-US face="Times New Roman">Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.</FONT></P>
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<P style="MARGIN: 0in"><FONT style="FONT-SIZE: 12pt" face="Times New Roman">BARRETT BUSINESS SERVICES, INC.<BR>
<BR>
</FONT></P>
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Dated:&nbsp; April 26, 2011</FONT></P>
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<P style="MARGIN: 0in"><FONT style="FONT-SIZE: 12pt" face="Times New Roman">By:&nbsp;</FONT></P>
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<P style="MARGIN: 0in"><FONT style="FONT-SIZE: 12pt" face="Times New Roman">/s/ James D. Miller</FONT></P>
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<P style="MARGIN: 0in"><FONT style="FONT-SIZE: 12pt" face="Times New Roman"></FONT>&nbsp;</P>
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<P style="MARGIN: 2pt 0in 0in"><FONT style="FONT-SIZE: 12pt" face="Times New Roman">James D. Miller<BR>
Vice President-Finance, Treasurer and Secretary</FONT></P>
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<DOCUMENT>
<TYPE>EX-99
<SEQUENCE>2
<FILENAME>bssi8k110426ex99.htm
<DESCRIPTION>EXHIBIT 99.1
<TEXT>

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</DIV> <H1 style="PAGE-BREAK-AFTER: avoid; TEXT-ALIGN: right; MARGIN: 0in 0in 0pt" align=right><B><FONT style="FONT-SIZE: 12pt" face=Arial>Exhibit 99.1</FONT></B></H1> <H1 style="PAGE-BREAK-AFTER: avoid; MARGIN: 0in 0in 0pt"><B><FONT style="FONT-SIZE: 22pt" face="Times New Roman">NEWS RELEASE</FONT></B></H1>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="LINE-HEIGHT: 12pt; FONT-SIZE: 12pt" lang=EN-US face=Arial></FONT></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>For Immediate Release&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Contact:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Michael L. Elich</FONT></P>
<P style="MARGIN: 0in 0in 0pt 4.5in; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; President and</FONT></P>
<P style="MARGIN: 0in 0in 9pt 4.5in; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Chief Executive Officer</FONT></P>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </B></FONT><FONT style="text-shadow: none" face=Arial>Telephone:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (360) 828-0700</FONT></P>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="LINE-HEIGHT: 12pt; FONT-SIZE: 12pt" lang=EN-US face=Arial></FONT></FONT>&nbsp;</P>
<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt; text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial>BBSI ANNOUNCES FIRST QUARTER 2011 OPERATING RESULTS,</FONT></P>
<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt; text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial>FINANCIAL GUIDANCE FOR 2Q11 AND CONFERENCE CALL</FONT></P>
<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt; text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 12pt" lang=EN-US face=Arial></FONT></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; VANCOUVER, WASHINGTON, April 26, 2011 &#150; Barrett Business Services, Inc. (Nasdaq:&nbsp; BBSI) reported today net income of $5.5 million for the first quarter ended March 31, 2011 compared to a net loss of $1.7 million for the first quarter of 2010.&nbsp; Diluted earnings per share for the 2011 first quarter were $.54, as compared to a diluted loss per share of $.16 for the same quarter a year ago.&nbsp; Income for the first quarter of 2011 included $10.0 million of proceeds from a key man life insurance policy the Company carried on William W. Sherertz, the Company&#146;s President and Chief Executive Officer, who passed away January 20, 2011.&nbsp; </FONT></P>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 12pt" lang=EN-US face=Arial></FONT></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 6pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Net revenues for the first quarter ended March 31, 2011 totaled $68.8 million, an increase of approximately $10.5 million or 18.0% over the $58.3 million for the same quarter in 2010.&nbsp; </FONT></P>
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<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt; text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 10pt" face=Arial>(Unaudited)</FONT></FONT></P>
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<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 10pt" face=Arial>(in thousands, except per share amounts)</FONT></FONT></P>
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     <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt; HEIGHT: 12.75pt; PADDING-TOP: 0in" vAlign=bottom width="5%" noWrap>
<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt; text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 10pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt; HEIGHT: 12.75pt; PADDING-TOP: 0in" vAlign=bottom width="33%" noWrap>
<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt; text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 10pt" face=Arial>First Quarter Ended</FONT></FONT></P>
</TD></TR>
<TR style="HEIGHT: 12.75pt">
     <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt; HEIGHT: 12.75pt; PADDING-TOP: 0in" vAlign=bottom width="62%" noWrap>
<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt; text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 10pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt; HEIGHT: 12.75pt; PADDING-TOP: 0in" vAlign=bottom width="5%" noWrap>
<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt; text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 10pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt; HEIGHT: 12.75pt; PADDING-TOP: 0in" vAlign=bottom width="33%" noWrap>
<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt; text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 10pt" face=Arial>March 31, </FONT></FONT></P>
</TD></TR></TABLE></DIV>
<P></P>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto">&nbsp;</P>
</DIV>
<DIV align=left>
<TABLE border=0 cellSpacing=0 cellPadding=0 width=755>
<TR style="HEIGHT: 12.75pt">
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 12.75pt" vAlign=bottom width=488 colSpan=3 noWrap>
<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt; text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial>Results of Operations</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 10pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 12.75pt" vAlign=bottom width=112 noWrap>
<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt; text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial>2011</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; TEXT-ALIGN: left; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 10pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 12.75pt" vAlign=bottom width=120 noWrap>
<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt; text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial>2010</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; TEXT-ALIGN: left; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap></TD></TR>
<TR style="HEIGHT: 12.75pt">
     <TD style="HEIGHT: 12.75pt" vAlign=bottom width=488 colSpan=3 noWrap>
<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt; text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 10pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 10pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="HEIGHT: 12.75pt" vAlign=bottom width=112 noWrap>
<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt; text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 10pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 10pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 12.75pt" vAlign=bottom width=120 noWrap>
<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt; text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial>As Restated</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; TEXT-ALIGN: left; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap></TD></TR>
<TR style="HEIGHT: 14.25pt">
     <TD style="HEIGHT: 14.25pt" vAlign=bottom width=488 colSpan=3 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>Revenues:</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 14.25pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 10pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="HEIGHT: 14.25pt" vAlign=bottom width=112 noWrap>
<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt; text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial><B><FONT style="FONT-SIZE: 10pt" face=Arial></FONT></B></FONT>&nbsp;</P>
</TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 14.25pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 14.25pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 14.25pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><B><FONT style="FONT-SIZE: 10pt" face=Arial></FONT></B></FONT>&nbsp;</P>
</TD>
     <TD style="HEIGHT: 14.25pt" vAlign=bottom width=120 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 14.25pt" vAlign=bottom width=7 noWrap></TD></TR>
<TR style="HEIGHT: 15.75pt">
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 15.75pt" vAlign=bottom width=40 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 10pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 15.75pt" vAlign=bottom width=448 colSpan=2 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>Staffing services</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 15.75pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>$</FONT></P>
</TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 15.75pt" vAlign=bottom width=112 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>28,332</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 15.75pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 15.75pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 15.75pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>$</FONT></P>
</TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 15.75pt" vAlign=bottom width=120 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>27,062</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 15.75pt" vAlign=bottom width=7 noWrap></TD></TR>
<TR style="HEIGHT: 12pt">
     <TD style="HEIGHT: 12pt" vAlign=bottom width=40 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 10pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="HEIGHT: 12pt" vAlign=bottom width=448 colSpan=2 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>Professional employer service fees</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-ALIGN: left; HEIGHT: 12pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 10pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 12pt" vAlign=bottom width=112 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>40,437</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; TEXT-ALIGN: left; HEIGHT: 12pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 12pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-ALIGN: left; HEIGHT: 12pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 10pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 12pt" vAlign=bottom width=120 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>31,198</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; TEXT-ALIGN: left; HEIGHT: 12pt" vAlign=bottom width=7 noWrap></TD></TR>
<TR style="HEIGHT: 13.5pt">
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 13.5pt" vAlign=bottom width=40 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 10pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 13.5pt" vAlign=bottom width=40 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 10pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 13.5pt" vAlign=bottom width=408 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>Total revenues</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.5pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 10pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.5pt" vAlign=bottom width=112 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>68,769</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.5pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.5pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.5pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 10pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.5pt" vAlign=bottom width=120 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>58,260</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.5pt" vAlign=bottom width=7 noWrap></TD></TR>
<TR style="HEIGHT: 12pt">
     <TD style="HEIGHT: 12pt" vAlign=bottom width=488 colSpan=3 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>Cost of revenues:</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 12pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 10pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="HEIGHT: 12pt" vAlign=bottom width=112 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 10pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 12pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 12pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 12pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 10pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="HEIGHT: 12pt" vAlign=bottom width=120 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 10pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 12pt" vAlign=bottom width=7 noWrap></TD></TR>
<TR style="HEIGHT: 12pt">
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 12pt" vAlign=bottom width=40 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 10pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 12pt" vAlign=bottom width=448 colSpan=2 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>Direct payroll costs</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 12pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 10pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 12pt" vAlign=bottom width=112 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>21,448</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 12pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 12pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 12pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 10pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 12pt" vAlign=bottom width=120 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>20,436</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 12pt" vAlign=bottom width=7 noWrap></TD></TR>
<TR style="HEIGHT: 12pt">
     <TD style="HEIGHT: 12pt" vAlign=bottom width=40 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 10pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="HEIGHT: 12pt" vAlign=bottom width=448 colSpan=2 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>Payroll taxes and benefits</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 12pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 10pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="HEIGHT: 12pt" vAlign=bottom width=112 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>31,763</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 12pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 12pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 12pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 10pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="HEIGHT: 12pt" vAlign=bottom width=120 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>24,628</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 12pt" vAlign=bottom width=7 noWrap></TD></TR>
<TR style="HEIGHT: 12pt">
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 12pt" vAlign=bottom width=40 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 10pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 12pt" vAlign=bottom width=448 colSpan=2 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>Workers' compensation</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 12pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 10pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: #cffecd; HEIGHT: 12pt" vAlign=bottom width=112 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>9,960</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 12pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 12pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 12pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 10pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: #cffecd; HEIGHT: 12pt" vAlign=bottom width=120 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>7,831</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 12pt" vAlign=bottom width=7 noWrap></TD></TR>
<TR style="HEIGHT: 13.5pt">
     <TD style="HEIGHT: 13.5pt" vAlign=bottom width=40 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 10pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="HEIGHT: 13.5pt" vAlign=bottom width=40 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 10pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="HEIGHT: 13.5pt" vAlign=bottom width=408 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>Total cost of revenues</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-ALIGN: left; HEIGHT: 13.5pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 10pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 13.5pt" vAlign=bottom width=112 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>63,171</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; TEXT-ALIGN: left; HEIGHT: 13.5pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 13.5pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-ALIGN: left; HEIGHT: 13.5pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 10pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 13.5pt" vAlign=bottom width=120 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>52,895</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; TEXT-ALIGN: left; HEIGHT: 13.5pt" vAlign=bottom width=7 noWrap></TD></TR>
<TR style="HEIGHT: 12pt">
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 12pt" vAlign=bottom width=488 colSpan=3 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>Gross margin</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 12pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 10pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 12pt" vAlign=bottom width=112 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>5,598</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 12pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 12pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 12pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 10pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 12pt" vAlign=bottom width=120 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>5,365</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 12pt" vAlign=bottom width=7 noWrap></TD></TR>
<TR style="HEIGHT: 12pt">
     <TD style="HEIGHT: 12pt" vAlign=bottom width=488 colSpan=3 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>Selling, general and administrative expenses</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 12pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 10pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="HEIGHT: 12pt" vAlign=bottom width=112 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>8,827</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 12pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 12pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 12pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 10pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="HEIGHT: 12pt" vAlign=bottom width=120 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>8,224</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 12pt" vAlign=bottom width=7 noWrap></TD></TR>
<TR style="HEIGHT: 12pt">
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 12pt" vAlign=bottom width=488 colSpan=3 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>Depreciation and amortization</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 12pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 10pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: #cffecd; HEIGHT: 12pt" vAlign=bottom width=112 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>335</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 12pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 12pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 12pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 10pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: #cffecd; HEIGHT: 12pt" vAlign=bottom width=120 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>377</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 12pt" vAlign=bottom width=7 noWrap></TD></TR>
<TR style="HEIGHT: 12pt">
     <TD style="HEIGHT: 12pt" vAlign=bottom width=488 colSpan=3 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>Loss from operations</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 12pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 10pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="HEIGHT: 12pt" vAlign=bottom width=112 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>(3,564</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 12pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>)</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 12pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 12pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 10pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="HEIGHT: 12pt" vAlign=bottom width=120 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>(3,236</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 12pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>)</FONT></P>
</TD></TR>
<TR style="HEIGHT: 12pt">
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 12pt" vAlign=bottom width=488 colSpan=3 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>Life insurance proceeds</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 12pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 10pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 12pt" vAlign=bottom width=112 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>10,000</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 12pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 12pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 12pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 10pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 12pt" vAlign=bottom width=120 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>-</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 12pt" vAlign=bottom width=7 noWrap></TD></TR>
<TR style="HEIGHT: 12pt">
     <TD style="HEIGHT: 12pt" vAlign=bottom width=488 colSpan=3 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>Other income, net</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-ALIGN: left; HEIGHT: 12pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 10pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 12pt" vAlign=bottom width=112 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>454</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; TEXT-ALIGN: left; HEIGHT: 12pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 12pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-ALIGN: left; HEIGHT: 12pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 10pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 12pt" vAlign=bottom width=120 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>285</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; TEXT-ALIGN: left; HEIGHT: 12pt" vAlign=bottom width=7 noWrap></TD></TR>
<TR style="HEIGHT: 12pt">
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 12pt" vAlign=bottom width=488 colSpan=3 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>Income (loss) before taxes</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 12pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 10pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 12pt" vAlign=bottom width=112 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>6,890</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 12pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 12pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 12pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 10pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 12pt" vAlign=bottom width=120 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>(2,951</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 12pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>)</FONT></P>
</TD></TR>
<TR style="HEIGHT: 12pt">
     <TD style="HEIGHT: 12pt" vAlign=bottom width=488 colSpan=3 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>Provision for (benefit from) income taxes</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-ALIGN: left; HEIGHT: 12pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 10pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid; HEIGHT: 12pt" vAlign=bottom width=112 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>1,344</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; TEXT-ALIGN: left; HEIGHT: 12pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 12pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-ALIGN: left; HEIGHT: 12pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 10pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 12pt" vAlign=bottom width=120 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>(1,248</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; TEXT-ALIGN: left; HEIGHT: 12pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>)</FONT></P>
</TD></TR>
<TR style="HEIGHT: 13.5pt">
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 13.5pt" vAlign=bottom width=488 colSpan=3 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>Net income (loss)</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: #000000 2px solid; TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.5pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>$</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: #000000 2px solid; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.5pt" vAlign=bottom width=112 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>5,546</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.5pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.5pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="BORDER-BOTTOM: #000000 2px solid; TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.5pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>$</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: #000000 2px solid; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.5pt" vAlign=bottom width=120 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>(1,703</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.5pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>)</FONT></P>
</TD></TR>
<TR style="HEIGHT: 13.5pt">
     <TD style="HEIGHT: 13.5pt" vAlign=bottom width=488 colSpan=3 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>Basic income (loss) per share</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 13.5pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>$</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 13.5pt; BORDER-TOP: windowtext 1pt solid" vAlign=bottom width=112 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>.54</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; TEXT-ALIGN: left; HEIGHT: 13.5pt; BORDER-TOP: windowtext 1pt solid" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 13.5pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 13.5pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>$</FONT></P>
</TD>
     <TD style="HEIGHT: 13.5pt; BORDER-TOP: windowtext 1pt solid" vAlign=bottom width=120 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>(.16</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 13.5pt; BORDER-TOP: windowtext 1pt solid" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>)</FONT></P>
</TD></TR>
<TR style="HEIGHT: 13.5pt">
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 13.5pt" vAlign=bottom width=488 colSpan=3 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>Weighted average basic shares outstanding</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: #000000 2px solid; TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.5pt; BORDER-TOP: #000000 2px solid" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 10pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BORDER-BOTTOM: #000000 2px solid; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.5pt; BORDER-TOP: #000000 2px solid" vAlign=bottom width=112 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>10,201</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.5pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.5pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="BORDER-BOTTOM: #000000 2px solid; TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.5pt; BORDER-TOP: #000000 2px solid" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 10pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BORDER-BOTTOM: #000000 2px solid; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.5pt; BORDER-TOP: #000000 2px solid" vAlign=bottom width=120 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>10,466</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.5pt; BORDER-TOP: windowtext 1pt solid" vAlign=bottom width=7 noWrap></TD></TR>
<TR style="HEIGHT: 13.5pt">
     <TD style="HEIGHT: 13.5pt" vAlign=bottom width=488 colSpan=3 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>Diluted income (loss) per share</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 13.5pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>$</FONT></P>
</TD>
     <TD style="HEIGHT: 13.5pt" vAlign=bottom width=112 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>.54</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 13.5pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 13.5pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 13.5pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>$</FONT></P>
</TD>
     <TD style="HEIGHT: 13.5pt; BORDER-TOP: windowtext 1pt solid" vAlign=bottom width=120 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>(.16</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 13.5pt; BORDER-TOP: windowtext 1pt solid" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>)</FONT></P>
</TD></TR>
<TR style="HEIGHT: 13.5pt">
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 13.5pt" vAlign=bottom width=488 colSpan=3 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>Weighted average diluted shares outstanding</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: #000000 3px solid; TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.5pt; BORDER-TOP: #000000 2px solid" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 10pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BORDER-BOTTOM: #000000 3px solid; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.5pt; BORDER-TOP: #000000 2px solid" vAlign=bottom width=112 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>10,248</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1.5pt solid; TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.5pt; BORDER-TOP: windowtext 1pt solid" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.5pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="BORDER-BOTTOM: #000000 3px solid; TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.5pt; BORDER-TOP: #000000 2px solid" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 10pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BORDER-BOTTOM: #000000 3px solid; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.5pt; BORDER-TOP: #000000 2px solid" vAlign=bottom width=120 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>10,466</FONT></P>
</TD>
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<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Without the benefit of the life insurance proceeds and the incremental selling, general and administrative (&#147;SG&amp;A&#148;) costs associated with the CEO transition, the Company experienced a net loss for the 2011 first quarter of approximately $2.0 million or $.19 cents per share.&nbsp; A reconciliation</FONT></P>
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<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none; mso-bidi-font-size: 10.0pt" face=Arial>Barrett Business Services, Inc.</FONT></P>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none; mso-bidi-font-size: 10.0pt" face=Arial>News Release &#150; First Quarter 2011</FONT></P>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none; mso-bidi-font-size: 10.0pt" face=Arial>April 26, 2011</FONT><FONT style="text-shadow: none" face=Arial></FONT></P>
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<P style="MARGIN: 0in 0in 9pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>of net income (loss) on the basis of generally accepted accounting principles (&#147;GAAP&#148;) to the non-GAAP operating performance is as follows:</FONT></P>
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<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt; text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 10pt" face=Arial>(Unaudited)</FONT></FONT></P>
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<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 10pt" face=Arial>(in thousands, except per share amounts)</FONT></FONT></P>
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<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt; text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 10pt" face=Arial>First Quarter Ended</FONT></FONT></P>
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<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt; text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 10pt" face=Arial>March 31, 2011</FONT></FONT></P>
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<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt; text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial>GAAP</FONT></P>
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<P style="text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 10pt" face=Arial></FONT></FONT>&nbsp;</P>
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<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt; text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial>Adjustments</FONT></P>
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<P style="text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 10pt" face=Arial></FONT></FONT>&nbsp;</P>
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<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt; text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial>non-GAAP</FONT></P>
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<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>Gross margin</FONT></P>
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<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>$</FONT></P>
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<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>5,598</FONT></P>
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<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 10pt" face=Arial></FONT></FONT>&nbsp;</P>
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<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 10pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
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<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>$</FONT></P>
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<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>5,598</FONT></P>
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<TR style="HEIGHT: 12pt">
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<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>Selling, general and administrative expenses</FONT></P>
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     <TD style="HEIGHT: 12pt" vAlign=bottom width=7 noWrap align=right></TD>
     <TD style="HEIGHT: 12pt" vAlign=bottom width=103 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>8,827</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 12pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 12pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 12pt" vAlign=bottom width=7 noWrap align=left>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>$</FONT></P>
</TD>
     <TD style="HEIGHT: 12pt" vAlign=bottom width=118 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>(150</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 12pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>)</FONT></P>
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     <TD style="TEXT-ALIGN: left; HEIGHT: 12pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 10pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="HEIGHT: 12pt" vAlign=bottom width=110 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>8,677</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 12pt" vAlign=bottom width=7 noWrap></TD></TR>
<TR style="HEIGHT: 12pt">
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 12pt" vAlign=bottom width=396 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>Depreciation and amortization</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: #cffecd; HEIGHT: 12pt" vAlign=bottom width=7 noWrap align=right></TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: #cffecd; HEIGHT: 12pt" vAlign=bottom width=103 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>335</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 12pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 12pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 12pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 10pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 12pt" vAlign=bottom width=118 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 10pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 12pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 12pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 12pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 10pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: #cffecd; HEIGHT: 12pt" vAlign=bottom width=110 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>335</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 12pt" vAlign=bottom width=7 noWrap></TD></TR>
<TR style="HEIGHT: 12pt">
     <TD style="HEIGHT: 12pt" vAlign=bottom width=396 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>Loss from operations</FONT></P>
</TD>
     <TD style="HEIGHT: 12pt" vAlign=bottom width=7 noWrap align=right></TD>
     <TD style="HEIGHT: 12pt" vAlign=bottom width=103 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>(3,564</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 12pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>)</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 12pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 12pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 10pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="HEIGHT: 12pt" vAlign=bottom width=118 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 10pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 12pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 12pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 12pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 10pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="HEIGHT: 12pt" vAlign=bottom width=110 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>(3,414</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 12pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>)</FONT></P>
</TD></TR>
<TR style="HEIGHT: 12pt">
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 12pt" vAlign=bottom width=396 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>Life insurance proceeds</FONT></P>
</TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 12pt" vAlign=bottom width=7 noWrap align=right></TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 12pt" vAlign=bottom width=103 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>10,000</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 12pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 12pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 12pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 10pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 12pt" vAlign=bottom width=118 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>(10,000</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 12pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>)</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 12pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 12pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 10pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 12pt" vAlign=bottom width=110 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>-</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 12pt" vAlign=bottom width=7 noWrap></TD></TR>
<TR style="HEIGHT: 12pt">
     <TD style="HEIGHT: 12pt" vAlign=bottom width=396 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>Other income, net</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 12pt" vAlign=bottom width=7 noWrap align=right></TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 12pt" vAlign=bottom width=103 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>454</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; TEXT-ALIGN: left; HEIGHT: 12pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 12pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 12pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 10pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="HEIGHT: 12pt" vAlign=bottom width=118 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 10pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 12pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 12pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 12pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 10pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 12pt" vAlign=bottom width=110 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>454</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; TEXT-ALIGN: left; HEIGHT: 12pt" vAlign=bottom width=7 noWrap></TD></TR>
<TR style="HEIGHT: 12pt">
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 12pt" vAlign=bottom width=396 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>Income (loss) before taxes</FONT></P>
</TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 12pt" vAlign=bottom width=7 noWrap align=right></TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 12pt" vAlign=bottom width=103 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>6,890</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 12pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 12pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 12pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 10pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 12pt" vAlign=bottom width=118 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 10pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 12pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 12pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 12pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 10pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 12pt" vAlign=bottom width=110 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>(2,960</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 12pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>)</FONT></P>
</TD></TR>
<TR style="HEIGHT: 12pt">
     <TD style="HEIGHT: 12pt" vAlign=bottom width=396 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>Provision for (benefit from) income taxes</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 12pt" vAlign=bottom width=7 noWrap align=right></TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 12pt" vAlign=bottom width=103 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>1,344</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; TEXT-ALIGN: left; HEIGHT: 12pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 12pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 12pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 10pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="HEIGHT: 12pt" vAlign=bottom width=118 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>(2,336</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 12pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>)</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 12pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 12pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 10pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 12pt" vAlign=bottom width=110 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>(992</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; TEXT-ALIGN: left; HEIGHT: 12pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>)</FONT></P>
</TD></TR>
<TR style="HEIGHT: 13.5pt">
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 13.5pt" vAlign=bottom width=396 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>Net income (loss)</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: #000000 2px solid; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.5pt" vAlign=bottom width=7 noWrap align=left>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>$</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: #000000 2px solid; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.5pt" vAlign=bottom width=103 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>5,546</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.5pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.5pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.5pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 10pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 13.5pt" vAlign=bottom width=118 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 10pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.5pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.5pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="BORDER-BOTTOM: #000000 2px solid; TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.5pt" vAlign=bottom width=7 noWrap align=left>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>$</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: #000000 2px solid; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.5pt" vAlign=bottom width=110 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>(1,968</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.5pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>)</FONT></P>
</TD></TR>
<TR style="HEIGHT: 13.5pt">
     <TD style="HEIGHT: 13.5pt" vAlign=bottom width=396 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>Basic income (loss) per share</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: #000000 2px solid; HEIGHT: 13.5pt" vAlign=bottom width=7 noWrap align=left>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>$</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: #000000 2px solid; HEIGHT: 13.5pt" vAlign=bottom width=103 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>.54</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; TEXT-ALIGN: left; HEIGHT: 13.5pt; BORDER-TOP: windowtext 1pt solid" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 13.5pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 13.5pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 10pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="HEIGHT: 13.5pt" vAlign=bottom width=118 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 10pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 13.5pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 13.5pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="BORDER-BOTTOM: #000000 2px solid; TEXT-ALIGN: left; HEIGHT: 13.5pt" vAlign=bottom width=7 noWrap align=left>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>$</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: #000000 2px solid; HEIGHT: 13.5pt" vAlign=bottom width=110 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>(.19</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; TEXT-ALIGN: left; HEIGHT: 13.5pt; BORDER-TOP: windowtext 1pt solid" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>)</FONT></P>
</TD></TR>
<TR style="HEIGHT: 13.5pt">
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 13.5pt" vAlign=bottom width=396 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>Weighted average basic shares outstanding</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.5pt" vAlign=bottom width=7 noWrap align=right></TD>
     <TD style="BORDER-BOTTOM: #000000 2px solid; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.5pt" vAlign=bottom width=103 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>10,201</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.5pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.5pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.5pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 10pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 13.5pt" vAlign=bottom width=118 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 10pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.5pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.5pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="BORDER-BOTTOM: #000000 2px solid; TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.5pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 10pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BORDER-BOTTOM: #000000 2px solid; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.5pt" vAlign=bottom width=110 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>10,201</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.5pt" vAlign=bottom width=7 noWrap></TD></TR>
<TR style="HEIGHT: 13.5pt">
     <TD style="HEIGHT: 13.5pt" vAlign=bottom width=396 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>Diluted income (loss) per share</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: #000000 2px solid; HEIGHT: 13.5pt" vAlign=bottom width=7 noWrap align=left>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>$</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: #000000 2px solid; HEIGHT: 13.5pt" vAlign=bottom width=103 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>.54</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 13.5pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 13.5pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 13.5pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 10pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="HEIGHT: 13.5pt" vAlign=bottom width=118 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 10pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 13.5pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 13.5pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="BORDER-BOTTOM: #000000 2px solid; TEXT-ALIGN: left; HEIGHT: 13.5pt" vAlign=bottom width=7 noWrap align=left>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>$</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: #000000 2px solid; HEIGHT: 13.5pt" vAlign=bottom width=110 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>(.19</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 13.5pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>)</FONT></P>
</TD></TR>
<TR style="HEIGHT: 13.5pt">
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 13.5pt" vAlign=bottom width=396 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>Weighted average diluted shares outstanding</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1.5pt solid; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.5pt; BORDER-TOP: windowtext 1pt solid" vAlign=bottom width=7 noWrap align=right></TD>
     <TD style="BORDER-BOTTOM: #000000 3px solid; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.5pt" vAlign=bottom width=103 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>10,248</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1.5pt solid; TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.5pt; BORDER-TOP: windowtext 1pt solid" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.5pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.5pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 10pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 13.5pt" vAlign=bottom width=118 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 10pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.5pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.5pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="BORDER-BOTTOM: #000000 3px solid; TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.5pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 10pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BORDER-BOTTOM: #000000 3px solid; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.5pt" vAlign=bottom width=110 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>10,201</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1.5pt solid; TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.5pt; BORDER-TOP: windowtext 1pt solid" vAlign=bottom width=7 noWrap></TD></TR></TABLE></DIV>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 12pt" lang=EN-US face=Arial></FONT></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>The incremental SG&amp;A expenses totaling $150,000 were primarily for costs related to the leadership transition.&nbsp; The Company is presenting the non-GAAP financial information because it believes it more accurately reflects the Company&#146;s actual operating results.</FONT></P>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 12pt" lang=EN-US face=Arial></FONT></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The Company reports its Professional Employer Organization services (&#147;PEO&#148;) revenues on a net basis because it is not the primary obligor for the services provided by the Company&#146;s PEO clients to their customers.&nbsp; The gross revenues and cost of revenues information below, although not in accordance with GAAP, is presented for comparison purposes and because management believes such information is more informative as to the level of the Company&#146;s business activity and more useful in managing its operations.</FONT></P>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto">&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto">&nbsp;</P>
<DIV align=left>
<TABLE style="WIDTH: 608.099pt; BORDER-COLLAPSE: collapse" border=0 cellSpacing=0 cellPadding=0>
<TR style="HEIGHT: 13.9pt">
     <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt; HEIGHT: 13.9pt; PADDING-TOP: 0in" vAlign=bottom width="1%" noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt; HEIGHT: 13.9pt; PADDING-TOP: 0in" vAlign=bottom width="1%" noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt; HEIGHT: 13.9pt; PADDING-TOP: 0in" vAlign=bottom width="1%" noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt; HEIGHT: 13.9pt; PADDING-TOP: 0in" vAlign=bottom width="1%" noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt; HEIGHT: 13.9pt; PADDING-TOP: 0in" vAlign=bottom width="1%" noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt; HEIGHT: 13.9pt; PADDING-TOP: 0in" vAlign=bottom width="1%" noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt; HEIGHT: 13.9pt; PADDING-TOP: 0in" vAlign=bottom width="30%" noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt; HEIGHT: 13.9pt; PADDING-TOP: 0in" vAlign=bottom width="5%" noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt; HEIGHT: 13.9pt; PADDING-TOP: 0in" vAlign=bottom width="35%" noWrap>
<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt; text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial>(Unaudited)</FONT></FONT></P>
</TD></TR>
<TR style="HEIGHT: 13.9pt">
     <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt; HEIGHT: 13.9pt; PADDING-TOP: 0in" vAlign=bottom width="1%" noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt; HEIGHT: 13.9pt; PADDING-TOP: 0in" vAlign=bottom width="1%" noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt; HEIGHT: 13.9pt; PADDING-TOP: 0in" vAlign=bottom width="1%" noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt; HEIGHT: 13.9pt; PADDING-TOP: 0in" vAlign=bottom width="1%" noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt; HEIGHT: 13.9pt; PADDING-TOP: 0in" vAlign=bottom width="1%" noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt; HEIGHT: 13.9pt; PADDING-TOP: 0in" vAlign=bottom width="1%" noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt; HEIGHT: 13.9pt; PADDING-TOP: 0in" vAlign=bottom width="30%" noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt; HEIGHT: 13.9pt; PADDING-TOP: 0in" vAlign=bottom width="5%" noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt; HEIGHT: 13.9pt; PADDING-TOP: 0in" vAlign=bottom width="35%" noWrap>
<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt; text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial>First Quarter Ended</FONT></FONT></P>
</TD></TR>
<TR style="HEIGHT: 13.9pt">
     <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt; HEIGHT: 13.9pt; PADDING-TOP: 0in" vAlign=bottom width="36%" colSpan=7 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial>(in thousands)</FONT></FONT></P>
</TD>
     <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt; HEIGHT: 13.9pt; PADDING-TOP: 0in" vAlign=bottom width="5%" noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt; HEIGHT: 13.9pt; PADDING-TOP: 0in" vAlign=bottom width="35%" noWrap>
<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt; text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial>March 31,</FONT></FONT></P>
</TD></TR></TABLE></DIV>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><B><FONT style="FONT-SIZE: 12pt" lang=EN-US face="Courier New"></FONT></B>&nbsp;</P>
<DIV align=left>
<TABLE border=0 cellSpacing=0 cellPadding=0 width=791>
<TR style="HEIGHT: 13.9pt">
     <TD style="HEIGHT: 13.9pt" vAlign=bottom width=42 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><B><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></B></FONT>&nbsp;</P>
</TD>
     <TD style="HEIGHT: 13.9pt" vAlign=bottom width=42 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><B><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></B></FONT>&nbsp;</P>
</TD>
     <TD style="HEIGHT: 13.9pt" vAlign=bottom width=42 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><B><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></B></FONT>&nbsp;</P>
</TD>
     <TD style="HEIGHT: 13.9pt" vAlign=bottom width=42 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><B><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></B></FONT>&nbsp;</P>
</TD>
     <TD style="HEIGHT: 13.9pt" vAlign=bottom width=42 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><B><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></B></FONT>&nbsp;</P>
</TD>
     <TD style="HEIGHT: 13.9pt" vAlign=bottom width=42 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><B><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></B></FONT>&nbsp;</P>
</TD>
     <TD style="HEIGHT: 13.9pt" vAlign=bottom width=227 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><B><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></B></FONT>&nbsp;</P>
</TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-ALIGN: left; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><B><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></B></FONT>&nbsp;</P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 13.9pt" vAlign=bottom width=134 noWrap>
<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt; text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial>2011</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; TEXT-ALIGN: left; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap align=center></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 13.9pt" vAlign=bottom width=143 noWrap>
<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt; text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial>2010</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; TEXT-ALIGN: left; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap align=center></TD></TR>
<TR style="HEIGHT: 13.9pt">
     <TD style="HEIGHT: 13.9pt" vAlign=bottom width=42 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><B><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></B></FONT>&nbsp;</P>
</TD>
     <TD style="HEIGHT: 13.9pt" vAlign=bottom width=42 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><B><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></B></FONT>&nbsp;</P>
</TD>
     <TD style="HEIGHT: 13.9pt" vAlign=bottom width=42 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><B><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></B></FONT>&nbsp;</P>
</TD>
     <TD style="HEIGHT: 13.9pt" vAlign=bottom width=42 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><B><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></B></FONT>&nbsp;</P>
</TD>
     <TD style="HEIGHT: 13.9pt" vAlign=bottom width=42 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><B><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></B></FONT>&nbsp;</P>
</TD>
     <TD style="HEIGHT: 13.9pt" vAlign=bottom width=42 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><B><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></B></FONT>&nbsp;</P>
</TD>
     <TD style="HEIGHT: 13.9pt" vAlign=bottom width=227 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><B><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></B></FONT>&nbsp;</P>
</TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><B><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></B></FONT>&nbsp;</P>
</TD>
     <TD style="HEIGHT: 13.9pt" vAlign=bottom width=134 noWrap>
<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt; text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap align=center></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 13.9pt" vAlign=bottom width=143 noWrap>
<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt; text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial>As Restated</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; TEXT-ALIGN: left; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap align=center></TD></TR>
<TR style="HEIGHT: 13.9pt">
     <TD style="HEIGHT: 13.9pt" vAlign=bottom width=252 colSpan=6 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>Revenues:</FONT></P>
</TD>
     <TD style="HEIGHT: 13.9pt" vAlign=bottom width=227 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="HEIGHT: 13.9pt" vAlign=bottom width=134 noWrap>
<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt; text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial><B><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></B></FONT>&nbsp;</P>
</TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap align=center></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><B><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></B></FONT>&nbsp;</P>
</TD>
     <TD style="HEIGHT: 13.9pt" vAlign=bottom width=143 noWrap>
<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt; text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial><B><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></B></FONT>&nbsp;</P>
</TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap align=center></TD></TR>
<TR style="HEIGHT: 13.9pt">
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 13.9pt" vAlign=bottom width=42 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 13.9pt" vAlign=bottom width=437 colSpan=6 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>Staffing services</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap align=left>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>$</FONT></P>
</TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 13.9pt" vAlign=bottom width=134 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>28,332</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap align=right></TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap align=left>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>$</FONT></P>
</TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 13.9pt" vAlign=bottom width=143 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>27,062</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap align=right></TD></TR>
<TR style="HEIGHT: 13.9pt">
     <TD style="HEIGHT: 13.9pt" vAlign=bottom width=42 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="HEIGHT: 13.9pt" vAlign=bottom width=437 colSpan=6 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>Professional employer services </FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-ALIGN: left; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 13.9pt" vAlign=bottom width=134 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>302,734</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; TEXT-ALIGN: left; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap align=right></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-ALIGN: left; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 13.9pt" vAlign=bottom width=143 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>235,495</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; TEXT-ALIGN: left; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap align=right></TD></TR>
<TR style="HEIGHT: 13.9pt">
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 13.9pt" vAlign=bottom width=42 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 13.9pt" vAlign=bottom width=42 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 13.9pt" vAlign=bottom width=395 colSpan=5 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>Total revenues</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.9pt" vAlign=bottom width=134 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>331,066</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap align=right></TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap align=center></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.9pt" vAlign=bottom width=143 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>262,557</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap align=right></TD></TR>
<TR style="HEIGHT: 13.9pt">
     <TD style="HEIGHT: 13.9pt" vAlign=bottom width=479 colSpan=7 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>Cost of revenues:</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="HEIGHT: 13.9pt" vAlign=bottom width=134 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="HEIGHT: 13.9pt" vAlign=bottom width=143 noWrap>
<P style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt; text-shadow: auto" align=right><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap align=right></TD></TR>
<TR style="HEIGHT: 13.9pt">
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 13.9pt" vAlign=bottom width=42 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 13.9pt" vAlign=bottom width=437 colSpan=6 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>Direct payroll costs</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 13.9pt" vAlign=bottom width=134 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>282,642</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap align=right></TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 13.9pt" vAlign=bottom width=143 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>223,547</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap align=right></TD></TR>
<TR style="HEIGHT: 13.9pt">
     <TD style="HEIGHT: 13.9pt" vAlign=bottom width=42 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="HEIGHT: 13.9pt" vAlign=bottom width=437 colSpan=6 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>Payroll taxes and benefits</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="HEIGHT: 13.9pt" vAlign=bottom width=134 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>31,763</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap align=right></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="HEIGHT: 13.9pt" vAlign=bottom width=143 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>24,628</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap align=right></TD></TR>
<TR style="HEIGHT: 13.9pt">
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 13.9pt" vAlign=bottom width=42 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 13.9pt" vAlign=bottom width=437 colSpan=6 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>Workers' compensation </FONT></P>
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     <TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.9pt" vAlign=bottom width=134 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>11,063</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap align=right></TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.9pt" vAlign=bottom width=143 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>9,017</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap align=right></TD></TR>
<TR style="HEIGHT: 13.9pt">
     <TD style="HEIGHT: 13.9pt" vAlign=bottom width=42 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="HEIGHT: 13.9pt" vAlign=bottom width=42 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="HEIGHT: 13.9pt" vAlign=bottom width=395 colSpan=5 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>Total cost of revenues</FONT></P>
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     <TD style="BORDER-BOTTOM: #000000 2px solid; TEXT-ALIGN: left; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BORDER-BOTTOM: #000000 2px solid; HEIGHT: 13.9pt" vAlign=bottom width=134 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>325,468</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; TEXT-ALIGN: left; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap align=right></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="BORDER-BOTTOM: #000000 2px solid; TEXT-ALIGN: left; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BORDER-BOTTOM: #000000 2px solid; HEIGHT: 13.9pt" vAlign=bottom width=143 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>257,192</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; TEXT-ALIGN: left; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap align=right></TD></TR>
<TR style="HEIGHT: 13.9pt">
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 13.9pt" vAlign=bottom width=479 colSpan=7 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>Gross margin</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: #000000 3px solid; TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap align=left>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>$</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: #000000 3px solid; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.9pt" vAlign=bottom width=134 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>5,598</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap align=right></TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="BORDER-BOTTOM: #000000 3px solid; TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap align=left>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>$</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: #000000 3px solid; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.9pt" vAlign=bottom width=143 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>5,365</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap align=right></TD></TR></TABLE></DIV>
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<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none; mso-bidi-font-size: 10.0pt" face=Arial>Barrett Business Services, Inc.</FONT></P>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none; mso-bidi-font-size: 10.0pt" face=Arial>News Release &#150; First Quarter 2011</FONT></P>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none; mso-bidi-font-size: 10.0pt" face=Arial>April 26, 2011</FONT><FONT style="text-shadow: none" face=Arial></FONT></P>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 10pt" lang=EN-US face=Arial></FONT></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 10pt" lang=EN-US face=Arial></FONT></FONT>&nbsp;</P>
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<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Gross revenues of $331.1 million for the first quarter ended March 31, 2011 increased 26.1% over the similar period in 2010.&nbsp; </FONT></P>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 12pt" lang=EN-US face=Arial></FONT></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; A reconciliation of non-GAAP gross revenues to net revenues is as follows:</FONT></P>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 12pt" lang=EN-US face=Arial></FONT></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>For the first quarters ended March 31, 2011 and 2010:</FONT></P>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT face=Arial></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto">&nbsp;</P>
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<TABLE style="WIDTH: 680.4pt; BORDER-COLLAPSE: collapse" border=0 cellSpacing=0 cellPadding=0>
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<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
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<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
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<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
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<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
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<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
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<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
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<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
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     <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt; HEIGHT: 13.9pt; PADDING-TOP: 0in" vAlign=bottom width="68%" colSpan=5 noWrap>
<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt; text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial>(Unaudited)</FONT></FONT></P>
</TD></TR>
<TR style="HEIGHT: 13.9pt">
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<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
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     <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt; HEIGHT: 13.9pt; PADDING-TOP: 0in" vAlign=bottom width="4%" noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
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<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
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<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
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<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
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<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
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<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
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     <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt; HEIGHT: 13.9pt; PADDING-TOP: 0in" vAlign=bottom width="68%" colSpan=5 noWrap>
<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt; text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial>Three Months Ended March 31,</FONT></FONT></P>
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<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt; text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
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<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt; text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
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<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt; text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
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<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt; text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
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<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt; text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
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<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt; text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
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<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt; text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
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<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt; text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial>Gross Revenue</FONT></FONT></P>
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<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt; text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt; HEIGHT: 13.9pt; PADDING-TOP: 0in" vAlign=bottom width="22%" noWrap>
<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt; text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt; HEIGHT: 13.9pt; PADDING-TOP: 0in" vAlign=bottom width="4%" noWrap>
<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt; text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt; HEIGHT: 13.9pt; PADDING-TOP: 0in" vAlign=bottom width="19%" noWrap>
<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt; text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial>Net Revenue</FONT></FONT></P>
</TD></TR>
<TR style="HEIGHT: 13.9pt">
     <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt; HEIGHT: 13.9pt; PADDING-TOP: 0in" vAlign=bottom width="32%" colSpan=7 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial>(in thousands)</FONT></FONT></P>
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<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt; text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial>Reporting Method</FONT></FONT></P>
</TD>
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<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt; text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
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<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt; text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial>Reclassification</FONT></FONT></P>
</TD>
     <TD style="PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt; HEIGHT: 13.9pt; PADDING-TOP: 0in" vAlign=bottom width="4%" noWrap>
<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt; text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt; HEIGHT: 13.9pt; PADDING-TOP: 0in" vAlign=bottom width="19%" noWrap>
<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt; text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial>Reporting Method</FONT></FONT></P>
</TD></TR></TABLE></DIV>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none"><B><FONT style="FONT-SIZE: 12pt" lang=EN-US face="Courier New"></FONT></B></FONT>&nbsp;</P>
<DIV align=left>&nbsp;</DIV>
<DIV align=left>
<TABLE style="MARGIN-LEFT: 4.65pt" border=0 cellSpacing=0 cellPadding=0 width=933>
<TR style="HEIGHT: 13.9pt">
     <TD style="HEIGHT: 13.9pt" vAlign=bottom width=29 noWrap>
<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt; text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="HEIGHT: 13.9pt" vAlign=bottom width=29 noWrap>
<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt; text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="HEIGHT: 13.9pt" vAlign=bottom width=29 noWrap>
<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt; text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="HEIGHT: 13.9pt" vAlign=bottom width=29 noWrap>
<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt; text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="HEIGHT: 13.9pt" vAlign=bottom width=29 noWrap>
<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt; text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="HEIGHT: 13.9pt" vAlign=bottom width=39 noWrap>
<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt; text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="HEIGHT: 13.9pt" vAlign=bottom width=78 noWrap>
<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt; text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap align=center></TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 13.9pt" vAlign=bottom width=87 noWrap>
<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt; text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial>2011</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; TEXT-ALIGN: left; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap align=center></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap align=center></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-ALIGN: left; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 13.9pt" vAlign=bottom width=87 noWrap>
<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt; text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial>2010</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; TEXT-ALIGN: left; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap align=center></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap align=center></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-ALIGN: left; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 13.9pt" vAlign=bottom width=107 noWrap>
<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt; text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial>2011</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; TEXT-ALIGN: left; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap align=center></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-ALIGN: left; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 13.9pt" vAlign=bottom width=97 noWrap>
<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt; text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial>2010</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; TEXT-ALIGN: left; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap align=center></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-ALIGN: left; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 13.9pt" vAlign=bottom width=87 noWrap>
<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt; text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial>2011</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; TEXT-ALIGN: left; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap align=center></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap align=center></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-ALIGN: left; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 13.9pt" vAlign=bottom width=87 noWrap>
<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt; text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial>2010</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; TEXT-ALIGN: left; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap align=center></TD></TR>
<TR style="HEIGHT: 15pt">
     <TD style="HEIGHT: 15pt" vAlign=bottom width=29 noWrap>
<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt; text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="HEIGHT: 15pt" vAlign=bottom width=29 noWrap>
<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt; text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="HEIGHT: 15pt" vAlign=bottom width=29 noWrap>
<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt; text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="HEIGHT: 15pt" vAlign=bottom width=29 noWrap>
<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt; text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="HEIGHT: 15pt" vAlign=bottom width=29 noWrap>
<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt; text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="HEIGHT: 15pt" vAlign=bottom width=39 noWrap>
<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt; text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="HEIGHT: 15pt" vAlign=bottom width=78 noWrap>
<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt; text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="HEIGHT: 15pt" vAlign=bottom width=7 noWrap align=center></TD>
     <TD style="HEIGHT: 15pt" vAlign=bottom width=87 noWrap>
<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt; text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 15pt" vAlign=bottom width=7 noWrap align=center></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 15pt" vAlign=bottom width=7 noWrap align=center></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 15pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="HEIGHT: 15pt" vAlign=bottom width=87 noWrap>
<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt; text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 15pt" vAlign=bottom width=7 noWrap align=center></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 15pt" vAlign=bottom width=7 noWrap align=center></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 15pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="HEIGHT: 15pt" vAlign=bottom width=107 noWrap>
<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt; text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 15pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 15pt" vAlign=bottom width=7 noWrap align=center></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 15pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="HEIGHT: 15pt" vAlign=bottom width=97 noWrap>
<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt; text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 15pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 15pt" vAlign=bottom width=7 noWrap align=center></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 15pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="HEIGHT: 15pt" vAlign=bottom width=87 noWrap>
<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt; text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 15pt" vAlign=bottom width=7 noWrap align=center></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 15pt" vAlign=bottom width=7 noWrap align=center></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 15pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 15pt" vAlign=bottom width=87 noWrap align=center>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial>As Restated</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; TEXT-ALIGN: left; HEIGHT: 15pt" vAlign=bottom width=7 noWrap></TD></TR>
<TR style="HEIGHT: 13.5pt">
     <TD style="HEIGHT: 13.5pt" vAlign=bottom width=184 colSpan=6 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>Revenues:</FONT></P>
</TD>
     <TD style="HEIGHT: 13.5pt" vAlign=bottom width=78 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="HEIGHT: 13.5pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="HEIGHT: 13.5pt" vAlign=bottom width=87 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 13.5pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 13.5pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 13.5pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="HEIGHT: 13.5pt" vAlign=bottom width=87 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 13.5pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 13.5pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 13.5pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="HEIGHT: 13.5pt" vAlign=bottom width=107 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 13.5pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 13.5pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 13.5pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="HEIGHT: 13.5pt" vAlign=bottom width=97 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 13.5pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 13.5pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 13.5pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="HEIGHT: 13.5pt" vAlign=bottom width=87 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 13.5pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 13.5pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 13.5pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="HEIGHT: 13.5pt" vAlign=bottom width=87 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 13.5pt" vAlign=bottom width=7 noWrap></TD></TR>
<TR style="HEIGHT: 14.25pt">
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 14.25pt" vAlign=bottom width=29 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 14.25pt" vAlign=bottom width=233 colSpan=6 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>Staffing services</FONT></P>
</TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 14.25pt" vAlign=bottom width=7 noWrap align=left>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>$</FONT></P>
</TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 14.25pt" vAlign=bottom width=87 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>28,332</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 14.25pt" vAlign=bottom width=7 noWrap align=right></TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 14.25pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 14.25pt" vAlign=bottom width=7 noWrap align=left>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>$</FONT></P>
</TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 14.25pt" vAlign=bottom width=87 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>27,062</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 14.25pt" vAlign=bottom width=7 noWrap align=right></TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 14.25pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 14.25pt" vAlign=bottom width=7 noWrap align=left>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>$</FONT></P>
</TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 14.25pt" vAlign=bottom width=107 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>-</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 14.25pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 14.25pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 14.25pt" vAlign=bottom width=7 noWrap align=left>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>$</FONT></P>
</TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 14.25pt" vAlign=bottom width=97 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>-</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 14.25pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 14.25pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 14.25pt" vAlign=bottom width=7 noWrap align=left>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>$</FONT></P>
</TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 14.25pt" vAlign=bottom width=87 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>28,332</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 14.25pt" vAlign=bottom width=7 noWrap align=right></TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 14.25pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 14.25pt" vAlign=bottom width=7 noWrap align=left>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>$</FONT></P>
</TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 14.25pt" vAlign=bottom width=87 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>27,062</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 14.25pt" vAlign=bottom width=7 noWrap align=right></TD></TR>
<TR style="HEIGHT: 13.9pt">
     <TD style="HEIGHT: 13.9pt" vAlign=bottom width=29 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="HEIGHT: 13.9pt" vAlign=bottom width=233 colSpan=6 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>Professional </FONT></P>
</TD>
     <TD style="HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="HEIGHT: 13.9pt" vAlign=bottom width=87 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="HEIGHT: 13.9pt" vAlign=bottom width=87 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="HEIGHT: 13.9pt" vAlign=bottom width=107 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="HEIGHT: 13.9pt" vAlign=bottom width=97 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="HEIGHT: 13.9pt" vAlign=bottom width=87 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="HEIGHT: 13.9pt" vAlign=bottom width=87 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap></TD></TR>
<TR style="HEIGHT: 13.9pt">
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 13.9pt" vAlign=bottom width=29 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 13.9pt" vAlign=bottom width=29 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 13.9pt" vAlign=bottom width=204 colSpan=5 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>employer services </FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap align=right></TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.9pt" vAlign=bottom width=87 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>302,734</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap align=right></TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.9pt" vAlign=bottom width=87 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>235,495</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap align=right></TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.9pt" vAlign=bottom width=107 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>(262,297</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial>)</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.9pt" vAlign=bottom width=97 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>(204,297</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial>)</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.9pt" vAlign=bottom width=87 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>40,437</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap align=right></TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.9pt" vAlign=bottom width=87 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>31,198</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap align=right></TD></TR>
<TR style="HEIGHT: 17.25pt">
     <TD style="HEIGHT: 17.25pt" vAlign=bottom width=29 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="HEIGHT: 17.25pt" vAlign=bottom width=29 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="HEIGHT: 17.25pt" vAlign=bottom width=204 colSpan=5 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>Total revenues</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: #000000 2px solid; HEIGHT: 17.25pt" vAlign=bottom width=7 noWrap align=left>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>$</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: #000000 2px solid; HEIGHT: 17.25pt" vAlign=bottom width=87 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>331,066</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; TEXT-ALIGN: left; HEIGHT: 17.25pt" vAlign=bottom width=7 noWrap align=right></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 17.25pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="BORDER-BOTTOM: #000000 2px solid; TEXT-ALIGN: left; HEIGHT: 17.25pt" vAlign=bottom width=7 noWrap align=left>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>$</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: #000000 2px solid; HEIGHT: 17.25pt" vAlign=bottom width=87 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>262,557</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; TEXT-ALIGN: left; HEIGHT: 17.25pt" vAlign=bottom width=7 noWrap align=right></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 17.25pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="BORDER-BOTTOM: #000000 2px solid; TEXT-ALIGN: left; HEIGHT: 17.25pt" vAlign=bottom width=7 noWrap align=left>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>$</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: #000000 2px solid; HEIGHT: 17.25pt" vAlign=bottom width=107 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>(262,297</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; TEXT-ALIGN: left; HEIGHT: 17.25pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial>)</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 17.25pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="BORDER-BOTTOM: #000000 2px solid; TEXT-ALIGN: left; HEIGHT: 17.25pt" vAlign=bottom width=7 noWrap align=left>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>$</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: #000000 2px solid; HEIGHT: 17.25pt" vAlign=bottom width=97 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>(204,297</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; TEXT-ALIGN: left; HEIGHT: 17.25pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial>)</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 17.25pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="BORDER-BOTTOM: #000000 2px solid; TEXT-ALIGN: left; HEIGHT: 17.25pt" vAlign=bottom width=7 noWrap align=left>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>$</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: #000000 2px solid; HEIGHT: 17.25pt" vAlign=bottom width=87 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>68,769</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; TEXT-ALIGN: left; HEIGHT: 17.25pt" vAlign=bottom width=7 noWrap align=right></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 17.25pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="BORDER-BOTTOM: #000000 2px solid; TEXT-ALIGN: left; HEIGHT: 17.25pt" vAlign=bottom width=7 noWrap align=left>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>$</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: #000000 2px solid; HEIGHT: 17.25pt" vAlign=bottom width=87 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>58,260</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; TEXT-ALIGN: left; HEIGHT: 17.25pt" vAlign=bottom width=7 noWrap align=right></TD></TR>
<TR style="HEIGHT: 16.5pt">
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 16.5pt" vAlign=bottom width=262 colSpan=7 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>Cost of revenues</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: #000000 2px solid; BACKGROUND-COLOR: #cffecd; HEIGHT: 16.5pt" vAlign=bottom width=7 noWrap align=left>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>$</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: #000000 2px solid; BACKGROUND-COLOR: #cffecd; HEIGHT: 16.5pt" vAlign=bottom width=87 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>325,468</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 16.5pt" vAlign=bottom width=7 noWrap align=right></TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 16.5pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="BORDER-BOTTOM: #000000 2px solid; TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 16.5pt" vAlign=bottom width=7 noWrap align=left>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>$</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: #000000 2px solid; BACKGROUND-COLOR: #cffecd; HEIGHT: 16.5pt" vAlign=bottom width=87 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>257,192</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 16.5pt" vAlign=bottom width=7 noWrap align=right></TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 16.5pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="BORDER-BOTTOM: #000000 2px solid; TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 16.5pt" vAlign=bottom width=7 noWrap align=left>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>$</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: #000000 2px solid; BACKGROUND-COLOR: #cffecd; HEIGHT: 16.5pt" vAlign=bottom width=107 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>(262,297</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 16.5pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial>)</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 16.5pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="BORDER-BOTTOM: #000000 2px solid; TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 16.5pt" vAlign=bottom width=7 noWrap align=left>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>$</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: #000000 2px solid; BACKGROUND-COLOR: #cffecd; HEIGHT: 16.5pt" vAlign=bottom width=97 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>(204,297</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 16.5pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial>)</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 16.5pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="BORDER-BOTTOM: #000000 2px solid; TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 16.5pt" vAlign=bottom width=7 noWrap align=left>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>$</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: #000000 2px solid; BACKGROUND-COLOR: #cffecd; HEIGHT: 16.5pt" vAlign=bottom width=87 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>63,171</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 16.5pt" vAlign=bottom width=7 noWrap align=right></TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 16.5pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="BORDER-BOTTOM: #000000 2px solid; TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 16.5pt" vAlign=bottom width=7 noWrap align=left>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>$</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: #000000 2px solid; BACKGROUND-COLOR: #cffecd; HEIGHT: 16.5pt" vAlign=bottom width=87 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>52,895</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 16.5pt" vAlign=bottom width=7 noWrap align=right></TD></TR></TABLE></DIV>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 12pt" lang=EN-US face=Arial></FONT></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; As described in Note 2 of the Consolidated Financial Statements in Item 15 in the Company&#146;s 2010 Annual Report on Form 10-K, the Company restated its financial statements as a result of an error related to legal expenses incurred for the administration of workers&#146; compensation claims by Associated Insurance Company for Excess (&#147;AICE&#148;), the Company&#146;s captive insurance subsidiary formed January 1, 2007.&nbsp; The Company also determined to make a conforming change to its accounting method for legal expenses incurred for the administration of workers&#146; compensation claims that arose prior to the formation of AICE.&nbsp; The Company&#146;s results of operations for the quarter ended March 31, 2010 have been restated to reflect these changes.</FONT></P>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 12pt" lang=EN-US face=Arial></FONT></FONT>&nbsp;</P>
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<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none; mso-bidi-font-size: 10.0pt" face=Arial>Barrett Business Services, Inc.</FONT></P>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none; mso-bidi-font-size: 10.0pt" face=Arial>News Release &#150; First Quarter 2011</FONT></P>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none; mso-bidi-font-size: 10.0pt" face=Arial>April 26, 2011</FONT><FONT style="text-shadow: none" face=Arial></FONT></P>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 10pt" lang=EN-US face=Arial></FONT></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 10pt" lang=EN-US face=Arial></FONT></FONT>&nbsp;</P>
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<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The following summarizes the unaudited consolidated balance sheets at March 31, 2011 and December 31, 2010.</FONT></P>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 12pt" lang=EN-US face=Arial></FONT></FONT>&nbsp;</P>
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<TABLE style="BORDER-COLLAPSE: collapse; MARGIN-LEFT: 4.65pt" border=0 cellSpacing=0 cellPadding=0 width=815>
<TR style="HEIGHT: 13.9pt">
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<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt; text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
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     <TD style="HEIGHT: 13.9pt" vAlign=bottom width=33 noWrap>
<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt; text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
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<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt; text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
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     <TD style="HEIGHT: 13.9pt" vAlign=bottom width=33 noWrap>
<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt; text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
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<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt; text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
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<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt; text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
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     <TD style="HEIGHT: 13.9pt" vAlign=bottom width=369 noWrap>
<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt; text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
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     <TD style="HEIGHT: 13.9pt" vAlign=bottom width=107 noWrap>
<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt; text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial>March 31,</FONT></P>
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     <TD style="TEXT-ALIGN: left; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap align=center></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="HEIGHT: 13.9pt" vAlign=bottom width=106 noWrap>
<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt; text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial>December 31,</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap align=center></TD></TR>
<TR style="HEIGHT: 14.25pt">
     <TD style="HEIGHT: 14.25pt" vAlign=bottom width=567 colSpan=7 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>(in thousands)</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 14.25pt" vAlign=bottom width=7 noWrap align=center></TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 14.25pt" vAlign=bottom width=107 noWrap>
<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt; text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial>2011</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; TEXT-ALIGN: left; HEIGHT: 14.25pt" vAlign=bottom width=7 noWrap align=center></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 14.25pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-ALIGN: left; HEIGHT: 14.25pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 14.25pt" vAlign=bottom width=106 noWrap>
<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt; text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial>2010</FONT></P>
</TD>
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<TR style="HEIGHT: 15pt">
     <TD style="HEIGHT: 15pt" vAlign=bottom width=567 colSpan=7 noWrap>
<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt; text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial><U>Assets</U></FONT></P>
</TD>
     <TD style="HEIGHT: 15pt" vAlign=bottom width=7 noWrap align=center></TD>
     <TD style="HEIGHT: 15pt" vAlign=bottom width=107 noWrap>
<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt; text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial><B><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></B></FONT>&nbsp;</P>
</TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 15pt" vAlign=bottom width=7 noWrap align=center></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 15pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 15pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><B><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></B></FONT>&nbsp;</P>
</TD>
     <TD style="HEIGHT: 15pt" vAlign=bottom width=106 noWrap>
<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt; text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial><B><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></B></FONT>&nbsp;</P>
</TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 15pt" vAlign=bottom width=7 noWrap align=center></TD></TR>
<TR style="HEIGHT: 12.75pt">
     <TD style="HEIGHT: 12.75pt" vAlign=bottom width=567 colSpan=7 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>Current assets:</FONT></P>
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     <TD style="HEIGHT: 12.75pt" vAlign=bottom width=107 noWrap>
<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt; text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial><B><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></B></FONT>&nbsp;</P>
</TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap align=center></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><B><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></B></FONT>&nbsp;</P>
</TD>
     <TD style="HEIGHT: 12.75pt" vAlign=bottom width=106 noWrap>
<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt; text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial><B><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></B></FONT>&nbsp;</P>
</TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap align=center></TD></TR>
<TR style="HEIGHT: 12.75pt">
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 12.75pt" vAlign=bottom width=33 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 12.75pt" vAlign=bottom width=534 colSpan=6 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>Cash and cash equivalents</FONT></P>
</TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap align=left>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>$</FONT></P>
</TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 12.75pt" vAlign=bottom width=107 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>27,798</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap align=right></TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap align=left>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>$</FONT></P>
</TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 12.75pt" vAlign=bottom width=106 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>30,924</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap align=right></TD></TR>
<TR style="HEIGHT: 12.75pt">
     <TD style="HEIGHT: 12.75pt" vAlign=bottom width=33 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="HEIGHT: 12.75pt" vAlign=bottom width=534 colSpan=6 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>Marketable securities</FONT></P>
</TD>
     <TD style="HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap align=right></TD>
     <TD style="HEIGHT: 12.75pt" vAlign=bottom width=107 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>34,629</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap align=right></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="HEIGHT: 12.75pt" vAlign=bottom width=106 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>24,511</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap align=right></TD></TR>
<TR style="HEIGHT: 12.75pt">
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 12.75pt" vAlign=bottom width=33 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 12.75pt" vAlign=bottom width=534 colSpan=6 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>Trade accounts receivable, net</FONT></P>
</TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap align=right></TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 12.75pt" vAlign=bottom width=107 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>54,774</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap align=right></TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 12.75pt" vAlign=bottom width=106 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>37,596</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap align=right></TD></TR>
<TR style="HEIGHT: 12.75pt">
     <TD style="HEIGHT: 12.75pt" vAlign=bottom width=33 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="HEIGHT: 12.75pt" vAlign=bottom width=534 colSpan=6 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>Income taxes receivable</FONT></P>
</TD>
     <TD style="HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap align=right></TD>
     <TD style="HEIGHT: 12.75pt" vAlign=bottom width=107 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>2,356</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap align=right></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="HEIGHT: 12.75pt" vAlign=bottom width=106 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>2,356</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap align=right></TD></TR>
<TR style="HEIGHT: 12.75pt">
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 12.75pt" vAlign=bottom width=33 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 12.75pt" vAlign=bottom width=534 colSpan=6 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>Prepaid expenses and other</FONT></P>
</TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap align=right></TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 12.75pt" vAlign=bottom width=107 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>3,319</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap align=right></TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 12.75pt" vAlign=bottom width=106 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>1,798</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap align=right></TD></TR>
<TR style="HEIGHT: 12.75pt">
     <TD style="HEIGHT: 12.75pt" vAlign=bottom width=33 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="HEIGHT: 12.75pt" vAlign=bottom width=534 colSpan=6 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>Deferred income taxes</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap align=right></TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 12.75pt" vAlign=bottom width=107 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>5,795</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; TEXT-ALIGN: left; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap align=right></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-ALIGN: left; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 12.75pt" vAlign=bottom width=106 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>6,101</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; TEXT-ALIGN: left; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap align=right></TD></TR>
<TR style="HEIGHT: 13.9pt">
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 13.9pt" vAlign=bottom width=33 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 13.9pt" vAlign=bottom width=33 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 13.9pt" vAlign=bottom width=501 colSpan=5 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>Total current assets</FONT></P>
</TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap align=right></TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 13.9pt" vAlign=bottom width=107 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>128,671</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap align=right></TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 13.9pt" vAlign=bottom width=106 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>103,286</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap align=right></TD></TR>
<TR style="HEIGHT: 12.75pt">
     <TD style="HEIGHT: 12.75pt" vAlign=bottom width=567 colSpan=7 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>Marketable securities</FONT></P>
</TD>
     <TD style="HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap align=right></TD>
     <TD style="HEIGHT: 12.75pt" vAlign=bottom width=107 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>8,848</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap align=right></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="HEIGHT: 12.75pt" vAlign=bottom width=106 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>5,921</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap align=right></TD></TR>
<TR style="HEIGHT: 12.75pt">
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 12.75pt" vAlign=bottom width=567 colSpan=7 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>Property, equipment and software, net</FONT></P>
</TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap align=right></TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 12.75pt" vAlign=bottom width=107 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>14,903</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap align=right></TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 12.75pt" vAlign=bottom width=106 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>15,037</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap align=right></TD></TR>
<TR style="HEIGHT: 13.5pt">
     <TD style="HEIGHT: 13.5pt" vAlign=bottom width=567 colSpan=7 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>Restricted marketable securities and workers' compensation deposits</FONT></P>
</TD>
     <TD style="HEIGHT: 13.5pt" vAlign=bottom width=7 noWrap align=right></TD>
     <TD style="HEIGHT: 13.5pt" vAlign=bottom width=107 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>9,001</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 13.5pt" vAlign=bottom width=7 noWrap align=right></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 13.5pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 13.5pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="HEIGHT: 13.5pt" vAlign=bottom width=106 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>8,811</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 13.5pt" vAlign=bottom width=7 noWrap align=right></TD></TR>
<TR style="HEIGHT: 12.75pt">
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 12.75pt" vAlign=bottom width=567 colSpan=7 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>Other assets</FONT></P>
</TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap align=right></TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 12.75pt" vAlign=bottom width=107 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>3,095</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap align=right></TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 12.75pt" vAlign=bottom width=106 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>3,094</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap align=right></TD></TR>
<TR style="HEIGHT: 12.75pt">
     <TD style="HEIGHT: 12.75pt" vAlign=bottom width=567 colSpan=7 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>Workers' compensation receivables for insured claims</FONT></P>
</TD>
     <TD style="HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap align=right></TD>
     <TD style="HEIGHT: 12.75pt" vAlign=bottom width=107 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>3,837</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap align=right></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="HEIGHT: 12.75pt" vAlign=bottom width=106 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>3,915</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap align=right></TD></TR>
<TR style="HEIGHT: 12.75pt">
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 12.75pt" vAlign=bottom width=567 colSpan=7 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>Goodwill, net</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: #cffecd; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap align=right></TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: #cffecd; HEIGHT: 12.75pt" vAlign=bottom width=107 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>47,820</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap align=right></TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: #cffecd; HEIGHT: 12.75pt" vAlign=bottom width=106 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>47,820</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap align=right></TD></TR>
<TR style="HEIGHT: 14.25pt">
     <TD style="HEIGHT: 14.25pt" vAlign=bottom width=33 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="HEIGHT: 14.25pt" vAlign=bottom width=33 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="HEIGHT: 14.25pt" vAlign=bottom width=33 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="HEIGHT: 14.25pt" vAlign=bottom width=33 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="HEIGHT: 14.25pt" vAlign=bottom width=33 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="HEIGHT: 14.25pt" vAlign=bottom width=33 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="HEIGHT: 14.25pt" vAlign=bottom width=369 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BORDER-BOTTOM: #000000 3px solid; HEIGHT: 14.25pt" vAlign=bottom width=7 noWrap align=left>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>$</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: #000000 3px solid; HEIGHT: 14.25pt" vAlign=bottom width=107 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>216,175</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: black 1pt solid; TEXT-ALIGN: left; HEIGHT: 14.25pt" vAlign=bottom width=7 noWrap align=right></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 14.25pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="BORDER-BOTTOM: #000000 3px solid; TEXT-ALIGN: left; HEIGHT: 14.25pt" vAlign=bottom width=7 noWrap align=left>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>$</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: #000000 3px solid; HEIGHT: 14.25pt" vAlign=bottom width=106 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>187,884</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: black 1pt solid; TEXT-ALIGN: left; HEIGHT: 14.25pt" vAlign=bottom width=7 noWrap align=right></TD></TR>
<TR style="HEIGHT: 15pt">
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 15pt" vAlign=bottom width=33 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 15pt" vAlign=bottom width=33 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 15pt" vAlign=bottom width=33 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 15pt" vAlign=bottom width=33 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 15pt" vAlign=bottom width=33 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 15pt" vAlign=bottom width=33 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 15pt" vAlign=bottom width=369 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 15pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 15pt" vAlign=bottom width=107 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 15pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 15pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 15pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 15pt" vAlign=bottom width=106 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 15pt" vAlign=bottom width=7 noWrap></TD></TR>
<TR style="HEIGHT: 15pt">
     <TD style="HEIGHT: 15pt" vAlign=bottom width=567 colSpan=7 noWrap>
<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt; text-shadow: auto" align=center><FONT style="text-shadow: none" face=Arial><U>Liabilities and Stockholders' Equity</U></FONT></P>
</TD>
     <TD style="HEIGHT: 15pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="HEIGHT: 15pt" vAlign=bottom width=107 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 15pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 15pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 15pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="HEIGHT: 15pt" vAlign=bottom width=106 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 15pt" vAlign=bottom width=7 noWrap></TD></TR>
<TR style="HEIGHT: 12.75pt">
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 12.75pt" vAlign=bottom width=567 colSpan=7 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>Current liabilities:</FONT></P>
</TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 12.75pt" vAlign=bottom width=107 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 12.75pt" vAlign=bottom width=106 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap></TD></TR>
<TR style="HEIGHT: 12.75pt">
     <TD style="HEIGHT: 12.75pt" vAlign=bottom width=33 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="HEIGHT: 12.75pt" vAlign=bottom width=534 colSpan=6 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>Accounts payable</FONT></P>
</TD>
     <TD style="HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap align=left>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>$</FONT></P>
</TD>
     <TD style="HEIGHT: 12.75pt" vAlign=bottom width=107 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>567</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap align=right></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap align=left>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>$</FONT></P>
</TD>
     <TD style="HEIGHT: 12.75pt" vAlign=bottom width=106 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>964</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap align=right></TD></TR>
<TR style="HEIGHT: 12.75pt">
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 12.75pt" vAlign=bottom width=33 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 12.75pt" vAlign=bottom width=534 colSpan=6 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>Accrued payroll, payroll taxes and related benefits</FONT></P>
</TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap align=right></TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 12.75pt" vAlign=bottom width=107 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>61,084</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap align=right></TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 12.75pt" vAlign=bottom width=106 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>37,525</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap align=right></TD></TR>
<TR style="HEIGHT: 12.75pt">
     <TD style="HEIGHT: 12.75pt" vAlign=bottom width=33 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="HEIGHT: 12.75pt" vAlign=bottom width=534 colSpan=6 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>Other accrued liabilities</FONT></P>
</TD>
     <TD style="HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap align=right></TD>
     <TD style="HEIGHT: 12.75pt" vAlign=bottom width=107 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>487</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap align=right></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="HEIGHT: 12.75pt" vAlign=bottom width=106 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>442</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap align=right></TD></TR>
<TR style="HEIGHT: 12.75pt">
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 12.75pt" vAlign=bottom width=33 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 12.75pt" vAlign=bottom width=534 colSpan=6 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>Workers' compensation claims liabilities&nbsp; </FONT></P>
</TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap align=right></TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 12.75pt" vAlign=bottom width=107 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>14,696</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap align=right></TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 12.75pt" vAlign=bottom width=106 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>14,768</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap align=right></TD></TR>
<TR style="HEIGHT: 12.75pt">
     <TD style="HEIGHT: 12.75pt" vAlign=bottom width=33 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="HEIGHT: 12.75pt" vAlign=bottom width=534 colSpan=6 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>Safety incentives liabilities</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap align=right></TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 12.75pt" vAlign=bottom width=107 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>4,940</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; TEXT-ALIGN: left; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap align=right></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-ALIGN: left; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 12.75pt" vAlign=bottom width=106 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>5,024</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; TEXT-ALIGN: left; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap align=right></TD></TR>
<TR style="HEIGHT: 13.9pt">
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 13.9pt" vAlign=bottom width=33 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 13.9pt" vAlign=bottom width=33 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 13.9pt" vAlign=bottom width=501 colSpan=5 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>Total current liabilities</FONT></P>
</TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap align=right></TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 13.9pt" vAlign=bottom width=107 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>81,774</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap align=right></TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 13.9pt" vAlign=bottom width=106 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>58,723</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 13.9pt" vAlign=bottom width=7 noWrap align=right></TD></TR>
<TR style="HEIGHT: 12.75pt">
     <TD style="HEIGHT: 12.75pt" vAlign=bottom width=567 colSpan=7 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>Long-term workers' compensation claims liabilities </FONT></P>
</TD>
     <TD style="HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap align=right></TD>
     <TD style="HEIGHT: 12.75pt" vAlign=bottom width=107 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>22,423</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap align=right></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="HEIGHT: 12.75pt" vAlign=bottom width=106 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>21,847</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap align=right></TD></TR>
<TR style="HEIGHT: 12.75pt">
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 12.75pt" vAlign=bottom width=567 colSpan=7 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>Long-term workers' compensation liabilities for insured claims</FONT></P>
</TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap align=right></TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 12.75pt" vAlign=bottom width=107 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>2,664</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap align=right></TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 12.75pt" vAlign=bottom width=106 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>2,686</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap align=right></TD></TR>
<TR style="HEIGHT: 12.75pt">
     <TD style="HEIGHT: 12.75pt" vAlign=bottom width=567 colSpan=7 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>Deferred income taxes</FONT></P>
</TD>
     <TD style="HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap align=right></TD>
     <TD style="HEIGHT: 12.75pt" vAlign=bottom width=107 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>7,841</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap align=right></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="HEIGHT: 12.75pt" vAlign=bottom width=106 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>7,841</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap align=right></TD></TR>
<TR style="HEIGHT: 12.75pt">
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 12.75pt" vAlign=bottom width=567 colSpan=7 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>Customer deposits and other long-term liabilities</FONT></P>
</TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap align=right></TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 12.75pt" vAlign=bottom width=107 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>1,438</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap align=right></TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 12.75pt" vAlign=bottom width=106 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>1,422</FONT></P>
</TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap align=right></TD></TR>
<TR style="HEIGHT: 12.75pt">
     <TD style="HEIGHT: 12.75pt" vAlign=bottom width=567 colSpan=7 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>Stockholders' equity</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap align=right></TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 12.75pt" vAlign=bottom width=107 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>100,035</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; TEXT-ALIGN: left; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap align=right></TD>
     <TD style="TEXT-ALIGN: left; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-ALIGN: left; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap>
<P style="text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 12.75pt" vAlign=bottom width=106 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>95,365</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: windowtext 1pt solid; TEXT-ALIGN: left; HEIGHT: 12.75pt" vAlign=bottom width=7 noWrap align=right></TD></TR>
<TR style="HEIGHT: 15pt">
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 15pt" vAlign=bottom width=33 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 15pt" vAlign=bottom width=33 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 15pt" vAlign=bottom width=33 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 15pt" vAlign=bottom width=33 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 15pt" vAlign=bottom width=33 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 15pt" vAlign=bottom width=33 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BACKGROUND-COLOR: #cffecd; HEIGHT: 15pt" vAlign=bottom width=369 noWrap>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 9pt" face=Arial></FONT></FONT>&nbsp;</P>
</TD>
     <TD style="BORDER-BOTTOM: black 1pt solid; BACKGROUND-COLOR: #cffecd; HEIGHT: 15pt" vAlign=bottom width=7 noWrap align=left>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>$</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: black 1pt solid; BACKGROUND-COLOR: #cffecd; HEIGHT: 15pt" vAlign=bottom width=107 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>216,175</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: black 1pt solid; TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 15pt" vAlign=bottom width=7 noWrap align=right></TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 15pt" vAlign=bottom width=7 noWrap></TD>
     <TD style="TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 15pt" vAlign=bottom width=7 noWrap align=left>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>$</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: black 1pt solid; BACKGROUND-COLOR: #cffecd; HEIGHT: 15pt" vAlign=bottom width=106 noWrap align=right>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" color=black face=Arial>187,884</FONT></P>
</TD>
     <TD style="BORDER-BOTTOM: black 1pt solid; TEXT-ALIGN: left; BACKGROUND-COLOR: #cffecd; HEIGHT: 15pt" vAlign=bottom width=7 noWrap align=right></TD></TR></TABLE></DIV>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 12pt; TEXT-DECORATION: none" lang=EN-US face=Arial></FONT></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><U>Outlook for Second Quarter 2011</U></FONT></P>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial><FONT style="FONT-SIZE: 12pt" lang=EN-US face=Arial></FONT></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; text-shadow: auto"><FONT style="text-shadow: none" face=Arial>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The Company also disclosed today limited financial guidance with respect to its operating results for the second quarter ending June 30, 2011.&nbsp; The Company expects gross revenues for the second quarter of 2011 to range from $347 million to $352 million, as compared to $297.1 million for the second quarter of 2010, and anticipates diluted earnings for the second quarter of 2011 to range from $.31 to $.34 per share, as compared to diluted earnings per share of $.22 for the same period a year ago. <B><FONT style="FONT-SIZE: 12pt" lang=EN-US face=Arial>&nbsp;</FONT></B>The range of anticipated diluted earnings per share for the 2011 second quarter includes a favorable income tax rate benefit related to the effect of a much lower annual effective income tax rate attributable to the $10.0 million life insurance proceeds. &nbsp;Without the effect of the favorable tax </FONT></P>
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<p style="margin:0in;margin-bottom:.0001pt;text-shadow:auto;"><font face=Arial style="mso-bidi-font-size:10.0pt;text-shadow:none;"><font face=Arial lang=EN-US style="font-size:9.0pt;">Barrett Business Services, Inc.</font></font></p>



<p style="margin:0in;margin-bottom:.0001pt;text-shadow:auto;"><font face=Arial style="mso-bidi-font-size:10.0pt;text-shadow:none;"><font face=Arial lang=EN-US style="font-size:9.0pt;">News Release &#8211; First Quarter 2011</font></font></p>



<p style="margin:0in;margin-bottom:.0001pt;text-shadow:auto;"><font face=Arial style="mso-bidi-font-size:10.0pt;text-shadow:none;"><font face=Arial lang=EN-US style="font-size:9.0pt;">April 26, 2011</font></font><font face=Arial style="text-shadow:none;"></font></p>



<p style="margin:0in;margin-bottom:.0001pt;text-shadow:auto;"><font face=Arial style="text-shadow:none;"><font face=Arial lang=EN-US style="font-size:10.0pt;">&nbsp;</font></font></p>



<p style="margin:0in;margin-bottom:.0001pt;text-shadow:auto;"><font face=Arial style="text-shadow:none;"><font face=Arial lang=EN-US style="font-size:10.0pt;">&nbsp;</font></font></p>





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<p style="margin:0in;margin-bottom:.0001pt;text-shadow:auto;"><font face=Arial style="text-shadow:none;"><font face=Arial lang=EN-US style="font-size:12.0pt;">rate benefit, the range of diluted earnings per share for the
2011 second quarter is estimated to be $.25 to $.28. &#160;A reconciliation of
estimated gross revenues to estimated GAAP net revenues for the second quarter
of 2011 is not included because PEO revenues and cost of PEO revenues for the
period are not reasonably estimable.</font></font></p>

<p style="margin:0in;margin-bottom:.0001pt;text-shadow:auto;"><font face=Arial style="text-shadow:none;"><font face=Arial lang=EN-US style="font-size:12.0pt;text-decoration:none;">&nbsp;</font></font></p>

<p style="margin:0in;margin-bottom:.0001pt;text-shadow:auto;"><font face=Arial style="text-shadow:none;"><u><font face=Arial lang=EN-US style="font-size:12.0pt;">Conference
Call</font></u></font></p>

<p style="margin:0in;margin-bottom:.0001pt;text-shadow:auto;"><font face=Arial style="text-shadow:none;"><font face=Arial lang=EN-US style="font-size:12.0pt;">&nbsp;</font></font></p>

<p style="margin:0in;margin-bottom:.0001pt;text-shadow:auto;"><font face=Arial style="text-shadow:none;"><font face=Arial lang=EN-US style="font-size:12.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; On
Wednesday, April 27 at 9:00 a.m. Pacific Time, Michael Elich and James&nbsp;Miller
will host an investor telephone conference call to discuss first quarter 2011
operating results.&#160; To participate in the call, dial (877) 214-1511.&#160; The call
identification number is 61979029.&#160; The conference call will also be webcast
live at www.barrettbusiness.com.&#160;
To access the webcast, click on the Investor Relations section of the Web site
and select Webcast.&#160; A replay of the call will be available beginning Wednesday,
April 27, 2011 at 12:00 p.m. PT and ending on Wednesday, May 4, 2011.&#160; To
listen to the recording, dial (800) 642-1687 and enter conference identification
code 61979029.</font></font></p>

<p style="margin:0in;margin-bottom:.0001pt;text-shadow:auto;"><font face=Arial style="text-shadow:none;"><font face=Arial lang=EN-US style="font-size:12.0pt;">&nbsp;</font></font></p>

<p style="margin:0in;margin-bottom:.0001pt;text-shadow:auto;"><font face=Arial style="text-shadow:none;"><font face=Arial lang=EN-US style="font-size:12.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; Statements
in this release about future events or performance, including gross revenues
and earnings expectations for the second quarter of 2011, are forward-looking
statements, which involve known and unknown risks, uncertainties and other
factors that may cause the actual results of the Company to be materially
different from any future results expressed or implied by such forward-looking
statements.&#160; Factors that could affect future results include economic
conditions in the Company's service areas, the effect of changes in the
Company's mix of services on gross margin, the Company's ability to retain
current customers and attract new customers, future workers' compensation
claims experience, the effect of changes in the workers&#8217; compensation
regulatory environment in one or more of the Company&#8217;s primary markets, the
collectibility of accounts receivable, and the effect of conditions in the
global capital markets on the Company&#8217;s investment portfolio, among others.&#160;
Other important factors that may affect the Company&#8217;s future prospects are
described in the Company&#8217;s 2010 Annual Report on Form 10-K.&#160; Although
forward-looking statements help to provide complete information about the
Company, readers should keep in mind that forward-looking statements may be
less reliable than historical information.&#160; The Company undertakes no
obligation to update or revise forward-looking statements in this release to
reflect events or changes in circumstances that occur after the date of this
release.</font></font></p>

<p style="margin:0in;margin-bottom:.0001pt;text-shadow:auto;"><font face=Arial style="text-shadow:none;"><font face=Arial lang=EN-US style="font-size:12.0pt;">&nbsp;</font></font></p>

<p style="margin:0in;margin-bottom:.0001pt;text-shadow:auto;"><font face=Arial style="text-shadow:none;"><font face=Arial lang=EN-US style="font-size:12.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; BBSI
provides a comprehensive range of human resource management solutions to large
and small companies throughout many regions of the United States.</font></font></p>

<p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;text-shadow:auto;"><font face=Arial style="text-shadow:none;"><b><font face=Arial lang=EN-US style="font-size:12.0pt;">&nbsp;</font></b></font></p>

<p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;text-shadow:auto;"><font face=Arial style="text-shadow:none;"><b><font face=Arial lang=EN-US style="font-size:12.0pt;">#####</font></b></font></p>




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