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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000700841-09-000046.txt : 20091109
<SEC-HEADER>0000700841-09-000046.hdr.sgml : 20091109
<ACCEPTANCE-DATETIME>20091109152632
ACCESSION NUMBER:		0000700841-09-000046
CONFORMED SUBMISSION TYPE:	10-Q
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20090926
FILED AS OF DATE:		20091109
DATE AS OF CHANGE:		20091109

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			RCM TECHNOLOGIES INC
		CENTRAL INDEX KEY:			0000700841
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-HELP SUPPLY SERVICES [7363]
		IRS NUMBER:				951480559
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		10-Q
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-10245
		FILM NUMBER:		091168125

	BUSINESS ADDRESS:	
		STREET 1:		2500 MCCLELLAN AVENUE
		STREET 2:		STE 350
		CITY:			PENNSAUKEN
		STATE:			NJ
		ZIP:			08109-4613
		BUSINESS PHONE:		8563564500

	MAIL ADDRESS:	
		STREET 1:		2500 MCCLELLAN AVENUE
		STREET 2:		STE 350
		CITY:			PENNSAUKEN
		STATE:			NJ
		ZIP:			08109-4613
</SEC-HEADER>
<DOCUMENT>
<TYPE>10-Q
<SEQUENCE>1
<FILENAME>form10q092609.htm
<DESCRIPTION>FORM10Q092609
<TEXT>
<html>
    <head>
        <title></title>
    </head>

    <body style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman'">
        <div style="WIDTH: 600px">
            <p style="MARGIN-TOP: 0pt; FONT-WEIGHT: bold; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b><font style="FONT-SIZE: 11pt">UNITED STATES</font></b></p>

            <p style="MARGIN-TOP: 0pt; FONT-WEIGHT: bold; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b><font style="FONT-SIZE: 11pt">SECURITIES AND EXCHANGE COMMISSION</font></b></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b><font style="FONT-SIZE: 11pt">Washington, D.C. 20549<br>
            &nbsp; <br>
            FORM 10-Q</font></b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 10pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center">(Mark One)</p>

            <p></p>

            <table cellspacing="0" cellpadding="0" width="600" border="0">
                <tr>
                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="37">
                        <p style="MARGIN-TOP: 0pt; FONT-SIZE: 10pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b>[X]</b></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="601">
                        <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b><font style="FONT-SIZE: 10pt">QUARTERLY REPORT PURSUANT TO SECTION 13 or 15(d)</font></b></p>

                        <p style="MARGIN-TOP: 0pt; FONT-SIZE: 10pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b>OF THE SECURITIES EXCHANGE ACT OF 1934</b></p>
                    </td>
                </tr>
            </table>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt">For the quarterly period ended </font><b><font style="FONT-SIZE: 10pt">September 26, 2009</font></b><br>
            &nbsp;</p>

            <p style="MARGIN-TOP: 0pt; FONT-WEIGHT: bold; FONT-SIZE: 10pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b>OR</b></p>

            <p></p>

            <table cellspacing="0" cellpadding="0" width="600" border="0">
                <tr>
                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="37">
                        <p style="MARGIN-TOP: 0pt; FONT-SIZE: 10pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b>[ ]</b></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="601">
                        <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b><font style="FONT-SIZE: 10pt">TRANSITION REPORT PURSUANT TO SECTION 13 or</font></b> <b><font style="FONT-SIZE: 10pt">15(d)</font></b></p>

                        <p style="MARGIN-TOP: 0pt; FONT-SIZE: 10pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b>OF THE SECURITIES EXCHANGE ACT OF 1934</b></p>
                    </td>
                </tr>
            </table>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-WEIGHT: bold; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px; TEXT-DECORATION: underline" align="center"><b><font style="FONT-WEIGHT: normal; FONT-SIZE: 10pt">For the transition period from &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font> <font style="FONT-WEIGHT: normal; FONT-SIZE: 10pt">to &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt">Commission file number:</font> <b><font style="FONT-SIZE: 10pt">1-10245</font></b><br>
            &nbsp;</p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b><font style="FONT-SIZE: 11pt">RCM TECHNOLOGIES, INC.</font></b></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt">(Exact Name of Registrant as Specified in Its Charter)<br>
            &nbsp; </font></p>

            <table cellspacing="0" cellpadding="0" width="600" align="center" border="0">
                <tr>
                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="210">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b><u><font style="FONT-SIZE: 10pt">Nevada</font></u></b></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="246">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b><u><font style="FONT-SIZE: 10pt">95-1480559</font></u></b></p>
                    </td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="210">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt">(State or other Jurisdiction of Incorporation)</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="246">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt">(I.R.S. Employer Identification No.)</font></p>
                    </td>
                </tr>
            </table>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b><font style="FONT-SIZE: 10pt">2500 McClellan Avenue, Suite 350, Pennsauken, New Jersey 08109-4613</font></b></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt">(Address of Principal Executive Offices)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(Zip Code)<br>
            &nbsp; </font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b><u><font style="FONT-SIZE: 10pt">(856) 356-4500</font></u></b><br>
            <font style="FONT-SIZE: 10pt">(Registrant's Telephone Number, Including Area Code) </font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Indicate by check mark whether the Registrant: (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the Registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.&nbsp; YES [X]
            NO [ ]<br>
            &nbsp; </font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule&nbsp;405 of Regulation&nbsp;S-T during the preceding 12&nbsp;months (or for such shorter period that the registrant was required to submit and post such
            files).&nbsp;&nbsp; YES [ ] NO [ ]</font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Indicate by check mark whether the Registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer or a smaller reporting company. (See the definitions of &ldquo;large accelerated filer,&rdquo; &ldquo;accelerated filer&rdquo; and &ldquo;smaller reporting company&rdquo; in Rule 12b-2 of the Exchange Act). (Check one):</font></p>

            <table cellspacing="0" cellpadding="0" width="650" border="0">
                <tr>
                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="169">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Large Accelerated Filer [ ]</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="140">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Accelerated Filer [ ]</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="165">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Non-Accelerated Filer [ ] (Do not check if a smaller reporting company)</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="201">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Smaller Reporting Company [X]</font></p>
                    </td>
                </tr>
            </table>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">&nbsp;Act).&nbsp;&nbsp; YES [ ] NO [X]</font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Indicate the number of shares outstanding of the Registrant's class of common stock, as of the latest practicable date.<br>
            &nbsp; </font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt">Common Stock, $0.05 par value, 12,960,778</font> <font style="FONT-SIZE: 10pt">shares outstanding as of November 9</font>, <font style="FONT-SIZE: 10pt">2009.</font></p>
            <!-- NEXT PAGE SECTION BREAK  -->

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                <hr>
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            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-WEIGHT: bold; FONT-SIZE: 10pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b>RCM TECHNOLOGIES, INC. AND SUBSIDIARIES</b></p>

            <p></p>

            <table style="MARGIN-LEFT: 0.2in" cellspacing="0" cellpadding="0" width="600" border="0">
                <tr>
                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="588" colspan="3">
                        <p style="MARGIN-TOP: 0pt; FONT-WEIGHT: bold; FONT-SIZE: 10pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><b>PART I - FINANCIAL INFORMATION</b></p>
                    </td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.07in; BORDER-TOP: medium none; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="534" colspan="2">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="54">
                        <p style="MARGIN-TOP: 0pt; FONT-WEIGHT: bold; FONT-SIZE: 10pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b>Page</b></p>
                    </td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="74">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><b><font style="FONT-SIZE: 10pt">Item 1. </font></b></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="460">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Consolidated Financial Statements</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="54">&nbsp;</td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="74">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="460">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="54">&nbsp;</td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="74">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="460">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Consolidated Balance Sheets as of September 26, 2009</font> <font style="FONT-SIZE: 10pt">(Unaudited)<br>
                        and December 27, 2008</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="54">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt">3</font></p>
                    </td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="74">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="460">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="54">&nbsp;</td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="74">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="460">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Unaudited Consolidated Statements of Income</font> <font style="FONT-SIZE: 10pt">for the Thirteen and <br>
                        Thirty-Nine</font> <font style="FONT-SIZE: 10pt">Week Periods Ended September 26, 2009</font> <font style="FONT-SIZE: 10pt">and September 27, 2008</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="54">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt">4</font></p>
                    </td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="74">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="460">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="54">&nbsp;</td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="74">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="460">
                        <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Unaudited Consolidated Statement of Changes in Stockholders&rsquo; Equity <br>
                        for the Thirty-Nine</font> <font style="FONT-SIZE: 10pt">Week Period Ended September 26, 2009</font> <font style="FONT-SIZE: 10pt">and Unaudited <br>
                        Consolidated Statements of Comprehensive Income</font> <font style="FONT-SIZE: 10pt">for the </font></p>

                        <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Thirty-Nine</font> <font style="FONT-SIZE: 10pt">Week Periods Ended September 26, 2009</font> <font style="FONT-SIZE: 10pt">and September 27, 2008</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="54">
                        <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt">5</font></p>
                    </td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="74">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="460">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="54">&nbsp;</td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="74">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="460">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Unaudited Consolidated Statements of Cash Flows for the Thirty-Nine</font> <font style="FONT-SIZE: 10pt">Week Periods Ended September 26, 2009</font> <font style="FONT-SIZE: 10pt">and September 27, 2008</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="54">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt">6</font></p>
                    </td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="74">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="460">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="54">&nbsp;</td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="74">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="460">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Notes to Unaudited Consolidated Financial Statements</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="54">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt">7</font></p>
                    </td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="74">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="460">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="54">&nbsp;</td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="74">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><b><font style="FONT-SIZE: 10pt">Item 2. </font></b></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="460">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Management's Discussion and Analysis of Financial Condition <br>
                        and Results of Operations</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="54">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt">22</font></p>
                    </td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="74">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="460">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="54">&nbsp;</td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="74">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><b><font style="FONT-SIZE: 10pt">Item 3.</font></b></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="460">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Quantitative and Qualitative Disclosures About Market Risk</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="54">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt">37</font></p>
                    </td>
                </tr>

                <tr style="HEIGHT: 12.1pt">
                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="74">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="460">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="54">&nbsp;</td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="74">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><b><font style="FONT-SIZE: 10pt">Item 4.</font></b></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="460">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Controls and Procedures</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="54">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt">37</font></p>
                    </td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="534" colspan="2">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="54">&nbsp;</td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="534" colspan="2">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="54">&nbsp;</td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="534" colspan="2">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><b><font style="FONT-SIZE: 10pt">PART II - OTHER INFORMATION</font></b></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="54">&nbsp;</td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.07in; BORDER-TOP: medium none; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="534" colspan="2">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="54">&nbsp;</td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="74">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><b><font style="FONT-SIZE: 10pt">Item 1.</font></b></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="460">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Legal Proceedings</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="54">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt">38</font></p>
                    </td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="74">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="460">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="54">&nbsp;</td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="74">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><b><font style="FONT-SIZE: 10pt">Item 1A.</font></b></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="460">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Risk Factors</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="54">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt">38</font></p>
                    </td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="74">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="460">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="54">&nbsp;</td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="74">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><b><font style="FONT-SIZE: 10pt">Item </font></b><b><font style="FONT-SIZE: 10pt">2</font></b><b><font style="FONT-SIZE: 10pt">.</font></b></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="460">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt; COLOR: #000000">Unregistered Sales of Equity Securities and Use of Proceeds</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="54">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt">38</font></p>
                    </td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="74">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="460">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="54">&nbsp;</td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="74">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><b><font style="FONT-SIZE: 10pt">Item </font></b><b><font style="FONT-SIZE: 10pt">3</font></b><b><font style="FONT-SIZE: 10pt">.</font></b></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="460">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt; COLOR: #000000">Defaults Upon Senior Securities</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="54">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt">38</font></p>
                    </td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="74">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="460">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="54">&nbsp;</td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="74">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><b><font style="FONT-SIZE: 10pt">Item </font></b><b><font style="FONT-SIZE: 10pt">4</font></b><b><font style="FONT-SIZE: 10pt">.</font></b></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="460">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt; COLOR: #000000">Submission of Matters to a Vote of Security Holders</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="54">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt">38</font></p>
                    </td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="74">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="460">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="54">&nbsp;</td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="74">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><b><font style="FONT-SIZE: 10pt">Item 5.</font></b></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="460">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Other Information</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="54">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt">38</font></p>
                    </td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="74">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="460">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="54">&nbsp;</td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="74">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><b><font style="FONT-SIZE: 10pt">Item 6.</font></b></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="460">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Exhibits</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="54">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt">39</font></p>
                    </td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="534" colspan="2">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="54">&nbsp;</td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="534" colspan="2">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><b><font style="FONT-SIZE: 10pt">Signatures</font></b></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="54">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt">40</font></p>
                    </td>
                </tr>
            </table>

            <p></p>

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                <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><a name="PAGENUM"><font style="FONT-SIZE: 10pt">2</font></a></p>
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            <p></p>

            <p></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px; BORDER-BOTTOM: 0.5pt solid" align="left"><b><font style="FONT-SIZE: 10pt">ITEM 1.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;CONSOLIDATED FINANCIAL STATEMENTS</font></b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b><font style="FONT-SIZE: 10pt">RCM TECHNOLOGIES, INC. AND SUBSIDIARIES<br>
            CONSOLIDATED BALANCE SHEETS</font></b></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b><font style="FONT-SIZE: 10pt">September 26, 2009</font></b> <b><font style="FONT-SIZE: 10pt">and December 27, 2008</font></b></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt">(In thousands, except share and per share amounts)</font></p>

            <p></p>

            <table cellspacing="0" cellpadding="0" width="630" border="0">
                <tr>
                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="396" colspan="3">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="12">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt">September 26,</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt">December 27,</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="396" colspan="3">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="12">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt">2009</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt">2008</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="396" colspan="3">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="12">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt">(Unaudited)</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="84">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="396" colspan="3">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Current assets:</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="12">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="84">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="84">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="16">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="379" colspan="2">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Cash and cash equivalents</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="12">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$11,967</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$815</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="16">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="379" colspan="2">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Accounts receivable, net of allowance for doubtful accounts</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="12">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="84">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="84">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="16">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="13">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="366">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">of $1,486</font> <font style="FONT-SIZE: 10pt">(September 26, 2009) and $942 (December 27, 2008)</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="12">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">44,535</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">55,770</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="16">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="379" colspan="2">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Prepaid expenses and other current assets</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="12">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">3,328</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">3,012</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="16">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="379" colspan="2">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Deferred income tax assets</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="12">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">-</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">2,204</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="16">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="13">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="366">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Total current assets</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="12">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">59,830</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">61,801</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="16">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="13">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="366">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="12">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="84">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="84">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="396" colspan="3">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Property and equipment, net of accumulated depreciation</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="12">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="84">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="84">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="16">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="379" colspan="2">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">and amortization of $6,378</font> <font style="FONT-SIZE: 10pt">(September 26, 2009) and <br>
                        $5,692 (December 27, 2008)</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="12">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">4,996</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">5,586</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="396" colspan="3">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="12">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="84">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="84">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="396" colspan="3">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Other assets:</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="12">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="84">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="84">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="16">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="379" colspan="2">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Deposits</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="12">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">221</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">264</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="16">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="379" colspan="2">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Goodwill</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="12">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">8,260</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">6,538</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="16">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="379" colspan="2">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Intangible assets, net </font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="12">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">498</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">276</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="16">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="379" colspan="2">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Deferred income tax assets</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="12">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">3,710</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">4,376</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="16">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="13">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="366">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Total other assets</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="12">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">12,689</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">11,454</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="16">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="13">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="366">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="12">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="84">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="84">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 2pt double" valign="bottom" width="16">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 2pt double" valign="bottom" width="13">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 2pt double" valign="bottom" width="366">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Total assets</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 2pt double" valign="bottom" width="12">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 2pt double" valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$77,515</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 2pt double" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 2pt double" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 2pt double" valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$78,841</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>
                </tr>
            </table>

            <p></p>

            <table cellspacing="0" cellpadding="0" width="630" border="0">
                <tr>
                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="390" colspan="5">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Current liabilities:</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="84">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="17">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="84">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="16">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="374" colspan="4">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Borrowings under line of credit</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$ -</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="17">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$4,900</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="16">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="374" colspan="4">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Accounts payable and accrued expenses</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">6,296</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="17">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">8,375</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="16">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="374" colspan="4">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Accrued payroll and related costs</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">7,805</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="17">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">9,677</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="16">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="374" colspan="4">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Income taxes payable</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">20</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="17">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">538</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="16" colspan="2">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="16" colspan="2">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="356">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Total current liabilities</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">14,121</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="17">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">23,490</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="390" colspan="5">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="84">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="17">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="84">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="390" colspan="5">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Contingent consideration</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">893</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="17">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">-</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="390" colspan="5">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="84">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="17">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="84">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="390" colspan="5">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Stockholders' equity:</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="84">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="17">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="84">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="17" colspan="3">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="372" colspan="2">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Preferred stock, $1.00 par value; 5,000,000 shares authorized;</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="84">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="17">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="84">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="17" colspan="3">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="15">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="356">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">no shares issued or outstanding</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">-</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="17">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">-</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="17" colspan="3">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="372" colspan="2">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Common stock, $0.05 par value; 40,000,000 shares authorized;</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="84">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="17">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="84">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="17" colspan="3">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="15">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="356">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">12,960,778 and 12,774,026 shares issued and outstanding <br>
                        at September 26, 2009 and December 27, 2008, respectively</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">648</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="17">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">639</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="17" colspan="3">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="372" colspan="2">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Additional paid-in capital</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">107,180</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="17">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">106,788</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="17" colspan="3">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="372" colspan="2">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Accumulated other comprehensive income </font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">1,234</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="17">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">720</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="17" colspan="3">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="372" colspan="2">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Accumulated deficit</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">(46,561</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="18">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">)</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="17">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">(52,796</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">)</font></p>
                    </td>
                </tr>

                <tr>
                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="17" colspan="3">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="15">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="356">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Total stockholders' equity</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">62,501</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="17">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">55,351</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="17" colspan="3">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="15">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="356">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="84">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="17">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="84">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 2pt double" valign="bottom" width="17" colspan="3">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 2pt double" valign="bottom" width="15">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 2pt double" valign="bottom" width="356">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Total liabilities and stockholders&rsquo; equity</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 2pt double" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 2pt double" valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$77,515</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 2pt double" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 2pt double" valign="bottom" width="17">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 2pt double" valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$78,841</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>
                </tr>
            </table>

            <p></p>

            <div title="EE+ Page Footer" style="MARGIN-TOP: 12pt">
                <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><a name="PAGENUM"><font style="FONT-SIZE: 10pt">3</font></a></p>

                <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt">The accompanying notes are an integral part of these financial statements.</font></p>
            </div>
            <!-- PAGE BREAK  -->

            <div title="EE+ Page Break" style="FONT-SIZE: 1pt; PAGE-BREAK-AFTER: always; WIDTH: 100%; HEIGHT: 1px">
                <hr>
            </div>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b><font style="FONT-SIZE: 10pt">RCM TECHNOLOGIES, INC. AND SUBSIDIARIES</font></b></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b><font style="FONT-SIZE: 10pt">CONSOLIDATED STATEMENTS OF </font></b><b><font style="FONT-SIZE: 10pt">INCOME</font></b></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b><font style="FONT-SIZE: 10pt; COLOR: #000000">(Unaudited)</font></b></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt">(In thousands, except per share amounts)</font></p>

            <p></p>

            <table cellspacing="0" cellpadding="0" width="696" align="center" border="0">
                <tr>
                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="top" width="264" colspan="2">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="13">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="193" colspan="3">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt; COLOR: #000000">Thirteen Weeks Ended</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="17">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="top" width="189" colspan="3">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt">Thirty-Nine</font> <font style="FONT-SIZE: 10pt; COLOR: #000000">Weeks Ended</font></p>
                    </td>

                    <td valign="top" width="18">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="top" width="264" colspan="2">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="13">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="89">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt; COLOR: #000000">September</font> <font style="FONT-SIZE: 10pt; COLOR: #000000">26,<br>
                        2009</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="17">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="87">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt; COLOR: #000000">September</font> <font style="FONT-SIZE: 10pt; COLOR: #000000">27,<br>
                        2008</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="17">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="top" width="82">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt; COLOR: #000000">September</font> <font style="FONT-SIZE: 10pt; COLOR: #000000">26,<br>
                        2009</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="top" width="16">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="top" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt; COLOR: #000000">September</font> <font style="FONT-SIZE: 10pt; COLOR: #000000">27,<br>
                        2008</font></p>
                    </td>

                    <td valign="top" width="18">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-TOP: medium none" valign="top" width="264" colspan="2">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="13">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="89">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="17">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="87">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="17">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="82">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="top" width="16">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="90">&nbsp;</td>

                    <td valign="top" width="18">&nbsp;</td>
                </tr>

                <tr>
                    <td valign="top" width="264" colspan="2">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="justify"><font style="FONT-SIZE: 10pt">Revenues</font></p>
                    </td>

                    <td valign="bottom" width="13">&nbsp;</td>

                    <td valign="bottom" width="89">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">$44,751</font></p>
                    </td>

                    <td valign="top" width="17">&nbsp;</td>

                    <td valign="bottom" width="87">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">$51,617</font></p>
                    </td>

                    <td valign="bottom" width="17">&nbsp;</td>

                    <td valign="bottom" width="82">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">$140,023</font></p>
                    </td>

                    <td valign="bottom" width="16">&nbsp;</td>

                    <td valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">$155,742</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="top" width="264" colspan="2">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="justify"><font style="FONT-SIZE: 10pt">Cost of services</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="13">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="89">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">32,911</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="top" width="17">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="87">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">38,362</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="17">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="82">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">105,662</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="16">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">115,039</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="top" width="264" colspan="2">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="justify"><font style="FONT-SIZE: 10pt">Gross profit</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="13">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="89">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">11,840</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="top" width="17">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="87">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">13,255</font></p>
                    </td>

                    <td style="BORDER-TOP: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="17">&nbsp;</td>

                    <td style="BORDER-TOP: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="82">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">34,361</font></p>
                    </td>

                    <td style="BORDER-TOP: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="16">&nbsp;</td>

                    <td style="BORDER-TOP: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">40,703</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>
                </tr>

                <tr>
                    <td valign="top" width="264" colspan="2">&nbsp;</td>

                    <td valign="bottom" width="13">&nbsp;</td>

                    <td valign="bottom" width="89">&nbsp;</td>

                    <td valign="bottom" width="17">&nbsp;</td>

                    <td valign="bottom" width="87">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="17">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="top" width="82">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="top" width="16">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="90">&nbsp;</td>

                    <td valign="bottom" width="18">&nbsp;</td>
                </tr>

                <tr>
                    <td valign="top" width="264" colspan="2">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="justify"><font style="FONT-SIZE: 10pt">Operating costs and expenses</font></p>
                    </td>

                    <td valign="bottom" width="13">&nbsp;</td>

                    <td valign="bottom" width="89">&nbsp;</td>

                    <td valign="bottom" width="17">&nbsp;</td>

                    <td valign="bottom" width="87">&nbsp;</td>

                    <td valign="bottom" width="17">&nbsp;</td>

                    <td valign="top" width="82">&nbsp;</td>

                    <td valign="top" width="16">&nbsp;</td>

                    <td valign="bottom" width="90">&nbsp;</td>

                    <td valign="bottom" width="18">&nbsp;</td>
                </tr>

                <tr>
                    <td valign="top" width="25">&nbsp;</td>

                    <td valign="bottom" width="239">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="justify"><font style="FONT-SIZE: 10pt">Selling, general and administrative</font></p>
                    </td>

                    <td valign="bottom" width="13">&nbsp;</td>

                    <td valign="bottom" width="89">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">10,720</font></p>
                    </td>

                    <td valign="bottom" width="17">&nbsp;</td>

                    <td valign="bottom" width="87">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">11,730</font></p>
                    </td>

                    <td valign="top" width="17">&nbsp;</td>

                    <td valign="bottom" width="82">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">32,743</font></p>
                    </td>

                    <td valign="bottom" width="16">&nbsp;</td>

                    <td valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">34,356</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>
                </tr>

                <tr>
                    <td valign="top" width="25">&nbsp;</td>

                    <td valign="bottom" width="239">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="justify"><font style="FONT-SIZE: 10pt">Bad debt &ndash; note receivable</font></p>
                    </td>

                    <td valign="bottom" width="13">&nbsp;</td>

                    <td valign="bottom" width="89">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">-</font></p>
                    </td>

                    <td valign="bottom" width="17">&nbsp;</td>

                    <td valign="bottom" width="87">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">-</font></p>
                    </td>

                    <td valign="top" width="17">&nbsp;</td>

                    <td valign="bottom" width="82">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">-</font></p>
                    </td>

                    <td valign="bottom" width="16">&nbsp;</td>

                    <td valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">6,090</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>
                </tr>

                <tr>
                    <td valign="top" width="25">&nbsp;</td>

                    <td valign="bottom" width="239">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="justify"><font style="FONT-SIZE: 10pt">Depreciation and amortization</font></p>
                    </td>

                    <td valign="bottom" width="13">&nbsp;</td>

                    <td valign="bottom" width="89">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">423</font></p>
                    </td>

                    <td valign="bottom" width="17">&nbsp;</td>

                    <td valign="bottom" width="87">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">618</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="top" width="17">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="82">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">1,212</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="16">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">1,539</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-TOP: black 0.5pt solid; BORDER-BOTTOM: black 0.5pt solid" valign="top" width="264" colspan="2">&nbsp;</td>

                    <td style="BORDER-TOP: black 0.5pt solid; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="13">&nbsp;</td>

                    <td style="BORDER-TOP: black 0.5pt solid; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="89">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">11,143</font></p>
                    </td>

                    <td style="BORDER-TOP: black 0.5pt solid; BORDER-BOTTOM: black 0.5pt solid" valign="top" width="17">&nbsp;</td>

                    <td style="BORDER-TOP: black 0.5pt solid; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="87">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">12,348</font></p>
                    </td>

                    <td style="BORDER-TOP: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="17">&nbsp;</td>

                    <td style="BORDER-TOP: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="82">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">33,955</font></p>
                    </td>

                    <td style="BORDER-TOP: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="16">&nbsp;</td>

                    <td style="BORDER-TOP: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">41,985</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-TOP: medium none" valign="top" width="264" colspan="2">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="13">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="top" width="89">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="top" width="17">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="87">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="17">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="82">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="16">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="90">&nbsp;</td>

                    <td valign="bottom" width="18">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="top" width="264" colspan="2">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="justify"><font style="FONT-SIZE: 10pt">Operating income (loss) </font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="13">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="top" width="89">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">697</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="top" width="17">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="87">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">907</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="17">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="82">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">406</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="16">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">(1,282</font></p>
                    </td>

                    <td valign="bottom" width="18">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="justify"><font style="FONT-SIZE: 10pt; COLOR: #000000">)</font></p>
                    </td>
                </tr>

                <tr>
                    <td valign="top" width="264" colspan="2">&nbsp;</td>

                    <td valign="bottom" width="13">&nbsp;</td>

                    <td valign="bottom" width="89">&nbsp;</td>

                    <td valign="bottom" width="17">&nbsp;</td>

                    <td valign="bottom" width="87">&nbsp;</td>

                    <td valign="bottom" width="17">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="top" width="82">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="top" width="16">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="90">&nbsp;</td>

                    <td valign="bottom" width="18">&nbsp;</td>
                </tr>

                <tr>
                    <td valign="top" width="264" colspan="2">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="justify"><font style="FONT-SIZE: 10pt">Other income (expense) </font></p>
                    </td>

                    <td valign="bottom" width="13">&nbsp;</td>

                    <td valign="bottom" width="89">&nbsp;</td>

                    <td valign="bottom" width="17">&nbsp;</td>

                    <td valign="bottom" width="87">&nbsp;</td>

                    <td valign="bottom" width="17">&nbsp;</td>

                    <td valign="top" width="82">&nbsp;</td>

                    <td valign="top" width="16">&nbsp;</td>

                    <td valign="bottom" width="90">&nbsp;</td>

                    <td valign="bottom" width="18">&nbsp;</td>
                </tr>

                <tr>
                    <td valign="top" width="25">&nbsp;</td>

                    <td valign="bottom" width="239">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="justify"><font style="FONT-SIZE: 10pt">Interest income (expense), net</font></p>
                    </td>

                    <td valign="bottom" width="13">&nbsp;</td>

                    <td valign="bottom" width="89">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">7</font></p>
                    </td>

                    <td valign="bottom" width="17">&nbsp;</td>

                    <td valign="bottom" width="87">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">(73</font></p>
                    </td>

                    <td valign="bottom" width="17">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="justify"><font style="FONT-SIZE: 10pt; COLOR: #000000">)</font></p>
                    </td>

                    <td valign="bottom" width="82">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">(16</font></p>
                    </td>

                    <td valign="bottom" width="16">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt; COLOR: #000000">)</font></p>
                    </td>

                    <td valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">(114</font></p>
                    </td>

                    <td valign="bottom" width="18">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="justify"><font style="FONT-SIZE: 10pt; COLOR: #000000">)</font></p>
                    </td>
                </tr>

                <tr>
                    <td valign="top" width="25">&nbsp;</td>

                    <td valign="bottom" width="239">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="justify"><font style="FONT-SIZE: 10pt">Gain (loss) on foreign currency transactions</font></p>
                    </td>

                    <td valign="bottom" width="13">&nbsp;</td>

                    <td valign="bottom" width="89">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">25</font></p>
                    </td>

                    <td valign="bottom" width="17">&nbsp;</td>

                    <td valign="bottom" width="87">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">(1</font></p>
                    </td>

                    <td valign="bottom" width="17">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="justify"><font style="FONT-SIZE: 10pt; COLOR: #000000">)</font></p>
                    </td>

                    <td valign="bottom" width="82">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">70</font></p>
                    </td>

                    <td valign="bottom" width="16">&nbsp;</td>

                    <td valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">(6</font></p>
                    </td>

                    <td valign="bottom" width="18">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="justify"><font style="FONT-SIZE: 10pt; COLOR: #000000">)</font></p>
                    </td>
                </tr>

                <tr>
                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="top" width="25">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="239">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="justify"><font style="FONT-SIZE: 10pt">Legal settlement</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="13">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="89">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">-</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="17">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="87">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">-</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="17">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="82">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">9,750</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="16">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">-</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-TOP: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="top" width="264" colspan="2">&nbsp;</td>

                    <td style="BORDER-TOP: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="13">&nbsp;</td>

                    <td style="BORDER-TOP: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="top" width="89">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">32</font></p>
                    </td>

                    <td style="BORDER-TOP: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="top" width="17">&nbsp;</td>

                    <td style="BORDER-TOP: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="87">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">(74</font></p>
                    </td>

                    <td style="BORDER-TOP: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="17">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="justify"><font style="FONT-SIZE: 10pt; COLOR: #000000">)</font></p>
                    </td>

                    <td style="BORDER-TOP: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="82">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">9,804</font></p>
                    </td>

                    <td style="BORDER-TOP: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="16">&nbsp;</td>

                    <td style="BORDER-TOP: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">(120</font></p>
                    </td>

                    <td valign="bottom" width="18">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="justify"><font style="FONT-SIZE: 10pt; COLOR: #000000">)</font></p>
                    </td>
                </tr>

                <tr>
                    <td valign="top" width="264" colspan="2">&nbsp;</td>

                    <td valign="bottom" width="13">&nbsp;</td>

                    <td valign="bottom" width="89">&nbsp;</td>

                    <td valign="bottom" width="17">&nbsp;</td>

                    <td valign="bottom" width="87">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="17">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="82">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="16">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="90">&nbsp;</td>

                    <td valign="bottom" width="18">&nbsp;</td>
                </tr>

                <tr>
                    <td valign="top" width="264" colspan="2">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="justify"><font style="FONT-SIZE: 10pt">Income (loss) before income taxes</font></p>
                    </td>

                    <td valign="bottom" width="13">&nbsp;</td>

                    <td valign="bottom" width="89">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">729</font></p>
                    </td>

                    <td valign="bottom" width="17">&nbsp;</td>

                    <td valign="bottom" width="87">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">833</font></p>
                    </td>

                    <td valign="bottom" width="17">&nbsp;</td>

                    <td valign="bottom" width="82">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">10,210</font></p>
                    </td>

                    <td valign="bottom" width="16">&nbsp;</td>

                    <td valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">(1,402</font></p>
                    </td>

                    <td valign="bottom" width="18">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="justify"><font style="FONT-SIZE: 10pt; COLOR: #000000">)</font></p>
                    </td>
                </tr>

                <tr>
                    <td valign="top" width="264" colspan="2">&nbsp;</td>

                    <td valign="bottom" width="13">&nbsp;</td>

                    <td valign="bottom" width="89">&nbsp;</td>

                    <td valign="bottom" width="17">&nbsp;</td>

                    <td valign="bottom" width="87">&nbsp;</td>

                    <td valign="bottom" width="17">&nbsp;</td>

                    <td valign="bottom" width="82">&nbsp;</td>

                    <td valign="bottom" width="16">&nbsp;</td>

                    <td valign="bottom" width="90">&nbsp;</td>

                    <td valign="bottom" width="18">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="top" width="264" colspan="2">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="justify"><font style="FONT-SIZE: 10pt">Income tax expense (benefit) </font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="13">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="89">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">292</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="17">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="87">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">268</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="17">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="82">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">3,975</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="16">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">(737</font></p>
                    </td>

                    <td valign="bottom" width="18">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="justify"><font style="FONT-SIZE: 10pt; COLOR: #000000">)</font></p>
                    </td>
                </tr>

                <tr>
                    <td style="BORDER-TOP: medium none" valign="top" width="264" colspan="2">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="13">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="89">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="17">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="87">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="17">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="82">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="16">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="90">&nbsp;</td>

                    <td valign="bottom" width="18">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-BOTTOM: black 2pt double" valign="top" width="264" colspan="2">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="justify"><font style="FONT-SIZE: 10pt; COLOR: #000000">Net income (loss) </font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 2pt double" valign="bottom" width="13">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 2pt double" valign="bottom" width="89">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">$437</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 2pt double" valign="bottom" width="17">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 2pt double" valign="bottom" width="87">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">$565</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 2pt double" valign="bottom" width="17">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 2pt double" valign="bottom" width="82">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">$6,235</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 2pt double" valign="bottom" width="16">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 2pt double" valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">($665</font></p>
                    </td>

                    <td valign="bottom" width="18">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="justify"><font style="FONT-SIZE: 10pt; COLOR: #000000">)</font></p>
                    </td>
                </tr>

                <tr>
                    <td style="BORDER-TOP: medium none" valign="top" width="264" colspan="2">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="13">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="top" width="89">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="top" width="17">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="87">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="17">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="82">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="16">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="90">&nbsp;</td>

                    <td valign="bottom" width="18">&nbsp;</td>
                </tr>

                <tr>
                    <td valign="top" width="264" colspan="2">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="justify"><font style="FONT-SIZE: 10pt; COLOR: #000000">Basic earnings (loss) per common share</font></p>
                    </td>

                    <td valign="bottom" width="13">&nbsp;</td>

                    <td valign="bottom" width="89">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">$0.03</font></p>
                    </td>

                    <td valign="bottom" width="17">&nbsp;</td>

                    <td valign="bottom" width="87">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">$0.04</font></p>
                    </td>

                    <td valign="bottom" width="17">&nbsp;</td>

                    <td valign="bottom" width="82">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">$0.48</font></p>
                    </td>

                    <td valign="bottom" width="16">&nbsp;</td>

                    <td valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">($0.05</font></p>
                    </td>

                    <td valign="bottom" width="18">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="justify"><font style="FONT-SIZE: 10pt; COLOR: #000000">)</font></p>
                    </td>
                </tr>

                <tr>
                    <td valign="top" width="264" colspan="2">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="justify"><font style="FONT-SIZE: 10pt; COLOR: #000000">Diluted earnings (loss) per common share</font></p>
                    </td>

                    <td valign="bottom" width="13">&nbsp;</td>

                    <td valign="bottom" width="89">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">$0.03</font></p>
                    </td>

                    <td valign="bottom" width="17">&nbsp;</td>

                    <td valign="bottom" width="87">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">$0.04</font></p>
                    </td>

                    <td valign="bottom" width="17">&nbsp;</td>

                    <td valign="bottom" width="82">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">$0.48</font></p>
                    </td>

                    <td valign="bottom" width="16">&nbsp;</td>

                    <td valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">($0.05</font></p>
                    </td>

                    <td valign="bottom" width="18">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="justify"><font style="FONT-SIZE: 10pt; COLOR: #000000">)</font></p>
                    </td>
                </tr>

                <tr>
                    <td valign="top" width="264" colspan="2">&nbsp;</td>

                    <td valign="bottom" width="13">&nbsp;</td>

                    <td valign="bottom" width="89">&nbsp;</td>

                    <td valign="top" width="17">&nbsp;</td>

                    <td valign="bottom" width="87">&nbsp;</td>

                    <td valign="bottom" width="17">&nbsp;</td>

                    <td valign="bottom" width="82">&nbsp;</td>

                    <td valign="bottom" width="16">&nbsp;</td>

                    <td valign="bottom" width="90">&nbsp;</td>

                    <td valign="bottom" width="18">&nbsp;</td>
                </tr>
            </table>

            <p></p>

            <div title="EE+ Page Footer" style="MARGIN-TOP: 12pt">
                <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt">4</font></p>

                <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt">The accompanying notes are an integral part of these financial statements.</font></p>
            </div>

            <div title="EE+ Page Break" style="FONT-SIZE: 1pt; PAGE-BREAK-AFTER: always; WIDTH: 100%; HEIGHT: 1px">
                <hr width="100%" noshade>
            </div>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b><font style="FONT-SIZE: 10pt">RCM TECHNOLOGIES, INC. AND SUBSIDIARIES</font></b></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b><font style="FONT-SIZE: 10pt">CONSOLIDATED STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY<br>
            T</font></b><b><font style="FONT-SIZE: 10pt">hirty</font></b><b><font style="FONT-SIZE: 10pt">-</font></b><b><font style="FONT-SIZE: 10pt">Nine</font></b> <b><font style="FONT-SIZE: 10pt">Week Period Ended </font></b><b><font style="FONT-SIZE: 10pt">September 26, 2009</font></b></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b><font style="FONT-SIZE: 10pt">(Unaudited)</font></b></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px; BORDER-BOTTOM: 0.5pt solid" align="center"><font style="FONT-SIZE: 10pt">(In thousands, except share amounts)</font></p>

            <p></p>

            <table cellspacing="0" cellpadding="0" width="732" align="center" border="0">
                <tr>
                    <td valign="bottom" width="210">&nbsp;</td>

                    <td valign="bottom" width="138" colspan="3">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt; COLOR: #000000">Common Stock</font></p>
                    </td>

                    <td valign="bottom" width="12">&nbsp;</td>

                    <td valign="bottom" width="80">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt; COLOR: #000000">Additional<br>
                        Paid-in</font></p>
                    </td>

                    <td valign="bottom" width="12">&nbsp;</td>

                    <td valign="bottom" width="93">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt; COLOR: #000000">Accumulated<br>
                        Other<br>
                        Comprehensive</font></p>
                    </td>

                    <td valign="bottom" width="12">&nbsp;</td>

                    <td valign="bottom" width="89">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt; COLOR: #000000">Accumulated </font></p>
                    </td>

                    <td valign="bottom" width="13">&nbsp;</td>

                    <td valign="bottom" width="60">&nbsp;</td>

                    <td valign="bottom" width="12">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="210">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="66">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt; COLOR: #000000">Shares</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="12">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="60">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt; COLOR: #000000">Amount</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="12">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="80">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt; COLOR: #000000">Capital</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="12">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="93">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt; COLOR: #000000">Income</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="12">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="89">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt">Deficit</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="13">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="60">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt; COLOR: #000000">Total</font></p>
                    </td>

                    <td valign="bottom" width="12">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-TOP: medium none" valign="bottom" width="210">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="66">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="12">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="60">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="12">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="80">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="12">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="93">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="12">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="89">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="13">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="60">&nbsp;</td>

                    <td valign="bottom" width="12">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="210">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><b><font style="FONT-SIZE: 10pt; COLOR: #000000">Balance, December 27, 2008</font></b></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="66">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">12,774,026</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="12">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="60">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">$639</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="12">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="80">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">$106,788</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="12">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="93">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">$720</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="12">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="89">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">($52,796</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="13">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt; COLOR: #000000">)</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="60">
                        <p style="MARGIN: 0pt 0in" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">$55,351</font></p>
                    </td>

                    <td valign="bottom" width="12">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-TOP: medium none" valign="bottom" width="210">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="66">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="12">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="60">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="12">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="80">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="12">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="93">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="12">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="89">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="13">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="60">&nbsp;</td>

                    <td valign="bottom" width="12">&nbsp;</td>
                </tr>

                <tr>
                    <td valign="bottom" width="210">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt; COLOR: #000000">Issuance of stock under employee <br>
                        stock purchase plan</font></p>
                    </td>

                    <td valign="bottom" width="66">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">86,752</font></p>
                    </td>

                    <td valign="bottom" width="12">&nbsp;</td>

                    <td valign="bottom" width="60">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">4</font></p>
                    </td>

                    <td valign="bottom" width="12">&nbsp;</td>

                    <td valign="bottom" width="80">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">79</font></p>
                    </td>

                    <td valign="bottom" width="12">&nbsp;</td>

                    <td valign="bottom" width="93">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">-</font></p>
                    </td>

                    <td valign="bottom" width="12">&nbsp;</td>

                    <td valign="bottom" width="89">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">-</font></p>
                    </td>

                    <td valign="bottom" width="13">&nbsp;</td>

                    <td valign="bottom" width="60">
                        <p style="MARGIN: 0pt 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">83</font></p>
                    </td>

                    <td valign="bottom" width="12">&nbsp;</td>
                </tr>

                <tr>
                    <td valign="bottom" width="210">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt; COLOR: #000000">Translation adjustment</font></p>
                    </td>

                    <td valign="bottom" width="66">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">-</font></p>
                    </td>

                    <td valign="bottom" width="12">&nbsp;</td>

                    <td valign="bottom" width="60">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">-</font></p>
                    </td>

                    <td valign="bottom" width="12">&nbsp;</td>

                    <td valign="bottom" width="80">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">-</font></p>
                    </td>

                    <td valign="bottom" width="12">&nbsp;</td>

                    <td valign="bottom" width="93">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">514</font></p>
                    </td>

                    <td valign="bottom" width="12">&nbsp;</td>

                    <td valign="bottom" width="89">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">-</font></p>
                    </td>

                    <td valign="bottom" width="13">&nbsp;</td>

                    <td valign="bottom" width="60">
                        <p style="MARGIN: 0pt 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">514</font></p>
                    </td>

                    <td valign="bottom" width="12">&nbsp;</td>
                </tr>

                <tr>
                    <td valign="bottom" width="210">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt; COLOR: #000000">Stock based compensation expense</font></p>
                    </td>

                    <td valign="bottom" width="66">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">-</font></p>
                    </td>

                    <td valign="bottom" width="12">&nbsp;</td>

                    <td valign="bottom" width="60">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">-</font></p>
                    </td>

                    <td valign="bottom" width="12">&nbsp;</td>

                    <td valign="bottom" width="80">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">99</font></p>
                    </td>

                    <td valign="bottom" width="12">&nbsp;</td>

                    <td valign="bottom" width="93">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">-</font></p>
                    </td>

                    <td valign="bottom" width="12">&nbsp;</td>

                    <td valign="bottom" width="89">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">-</font></p>
                    </td>

                    <td valign="bottom" width="13">&nbsp;</td>

                    <td valign="bottom" width="60">
                        <p style="MARGIN: 0pt 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">99</font></p>
                    </td>

                    <td valign="bottom" width="12">&nbsp;</td>
                </tr>

                <tr>
                    <td valign="bottom" width="210">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt; COLOR: #000000">Shares issued for acquired company</font></p>
                    </td>

                    <td valign="bottom" width="66">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">100,000</font></p>
                    </td>

                    <td valign="bottom" width="12">&nbsp;</td>

                    <td valign="bottom" width="60">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">5</font></p>
                    </td>

                    <td valign="bottom" width="12">&nbsp;</td>

                    <td valign="bottom" width="80">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">214</font></p>
                    </td>

                    <td valign="bottom" width="12">&nbsp;</td>

                    <td valign="bottom" width="93">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">-</font></p>
                    </td>

                    <td valign="bottom" width="12">&nbsp;</td>

                    <td valign="bottom" width="89">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">-</font></p>
                    </td>

                    <td valign="bottom" width="13">&nbsp;</td>

                    <td valign="bottom" width="60">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">219</font></p>
                    </td>

                    <td valign="bottom" width="12">&nbsp;</td>
                </tr>

                <tr>
                    <td valign="bottom" width="210">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt; COLOR: #000000">Net income</font></p>
                    </td>

                    <td valign="bottom" width="66">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">-</font></p>
                    </td>

                    <td valign="bottom" width="12">&nbsp;</td>

                    <td valign="bottom" width="60">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">-</font></p>
                    </td>

                    <td valign="bottom" width="12">&nbsp;</td>

                    <td valign="bottom" width="80">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">-</font></p>
                    </td>

                    <td valign="bottom" width="12">&nbsp;</td>

                    <td valign="bottom" width="93">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">-</font></p>
                    </td>

                    <td valign="bottom" width="12">&nbsp;</td>

                    <td valign="bottom" width="89">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">6,235</font></p>
                    </td>

                    <td valign="bottom" width="13">&nbsp;</td>

                    <td valign="bottom" width="60">
                        <p style="MARGIN: 0pt 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">6,235</font></p>
                    </td>

                    <td valign="bottom" width="12">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-TOP: black 0.5pt solid" valign="bottom" width="210">&nbsp;</td>

                    <td style="BORDER-TOP: black 0.5pt solid" valign="bottom" width="66">&nbsp;</td>

                    <td style="BORDER-TOP: black 0.5pt solid" valign="bottom" width="12">&nbsp;</td>

                    <td style="BORDER-TOP: black 0.5pt solid" valign="bottom" width="60">&nbsp;</td>

                    <td style="BORDER-TOP: black 0.5pt solid" valign="bottom" width="12">&nbsp;</td>

                    <td style="BORDER-TOP: black 0.5pt solid" valign="bottom" width="80">&nbsp;</td>

                    <td style="BORDER-TOP: black 0.5pt solid" valign="bottom" width="12">&nbsp;</td>

                    <td style="BORDER-TOP: black 0.5pt solid" valign="bottom" width="93">&nbsp;</td>

                    <td style="BORDER-TOP: black 0.5pt solid" valign="bottom" width="12">&nbsp;</td>

                    <td style="BORDER-TOP: black 0.5pt solid" valign="bottom" width="89">&nbsp;</td>

                    <td style="BORDER-TOP: black 0.5pt solid" valign="bottom" width="13">&nbsp;</td>

                    <td style="BORDER-TOP: black 0.5pt solid" valign="bottom" width="60">&nbsp;</td>

                    <td valign="bottom" width="12">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-BOTTOM: black 2pt double" valign="bottom" width="210">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><b><font style="FONT-SIZE: 10pt; COLOR: #000000">Balance, </font></b><b><font style="FONT-SIZE: 10pt; COLOR: #000000">September 26, 2009</font></b></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 2pt double" valign="bottom" width="66">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">12,960,778</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 2pt double" valign="bottom" width="12">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 2pt double" valign="bottom" width="60">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">$648</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 2pt double" valign="bottom" width="12">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 2pt double" valign="bottom" width="80">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">$107,180</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 2pt double" valign="bottom" width="12">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 2pt double" valign="bottom" width="93">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">$1,234</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 2pt double" valign="bottom" width="12">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 2pt double" valign="bottom" width="89">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">($46,561</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 2pt double" valign="bottom" width="13">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt; COLOR: #000000">)</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 2pt double" valign="bottom" width="60">
                        <p style="MARGIN: 0pt 0in" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">$62,501</font></p>
                    </td>

                    <td valign="bottom" width="12">&nbsp;</td>
                </tr>
            </table>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b><font style="FONT-SIZE: 10pt; COLOR: #000000">CONSOLIDATED STATEMENTS OF COMPREHENSIVE </font></b><b><font style="FONT-SIZE: 10pt; COLOR: #000000">INCOME</font></b><br>
            <b><font style="FONT-SIZE: 10pt; COLOR: #000000">T</font></b><b><font style="FONT-SIZE: 10pt; COLOR: #000000">hirty</font></b><b><font style="FONT-SIZE: 10pt; COLOR: #000000">-</font></b><b><font style="FONT-SIZE: 10pt; COLOR: #000000">Nine</font></b> <b><font style="FONT-SIZE: 10pt; COLOR: #000000">Week Periods Ended </font></b><b><font style="FONT-SIZE: 10pt; COLOR: #000000">September 26, 2009</font></b> <b><font style="FONT-SIZE: 10pt; COLOR: #000000">and
            </font></b><b><font style="FONT-SIZE: 10pt; COLOR: #000000">September 27, 2008</font></b></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b><font style="FONT-SIZE: 10pt; COLOR: #000000">(Unaudited)</font></b></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt">(In thousands)</font></p>

            <p></p>

            <table cellspacing="0" cellpadding="0" width="479" align="center" border="0">
                <tr>
                    <td valign="bottom" width="257">&nbsp;</td>

                    <td valign="bottom" width="12">&nbsp;</td>

                    <td valign="bottom" width="88">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt; COLOR: #000000">September</font> <font style="FONT-SIZE: 10pt; COLOR: #000000">26,</font></p>
                    </td>

                    <td valign="bottom" width="17">&nbsp;</td>

                    <td valign="bottom" width="86">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt; COLOR: #000000">September</font> <font style="FONT-SIZE: 10pt; COLOR: #000000">27,</font></p>
                    </td>

                    <td valign="bottom" width="17">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="257">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="justify"><font style="FONT-SIZE: 10pt; COLOR: #000000">Thirty-Nine Week Periods</font> <font style="FONT-SIZE: 10pt; COLOR: #000000">Ended</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="12">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="88">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt; COLOR: #000000">2009</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="17">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="86">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt; COLOR: #000000">2008</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="17">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-TOP: medium none" valign="bottom" width="257">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="12">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="88">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="17">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="86">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="17">&nbsp;</td>
                </tr>

                <tr>
                    <td valign="bottom" width="257">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt; COLOR: #000000">Net income (loss)</font></p>
                    </td>

                    <td valign="bottom" width="12">&nbsp;</td>

                    <td valign="bottom" width="88">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">$6,235</font></p>
                    </td>

                    <td valign="bottom" width="17">&nbsp;</td>

                    <td valign="bottom" width="86">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">($665)</font></p>
                    </td>

                    <td valign="bottom" width="17">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="257">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.1in; TEXT-INDENT: -7px" align="left"><font style="FONT-SIZE: 10pt; COLOR: #000000">Foreign currency translation adjustment</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="12">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="88">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">514</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="17">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="86">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">(6)</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="17">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-TOP: medium none; BORDER-BOTTOM: black 2pt double" valign="bottom" width="257">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt; COLOR: #000000">Comprehensive income (loss) </font></p>
                    </td>

                    <td style="BORDER-TOP: medium none; BORDER-BOTTOM: black 2pt double" valign="bottom" width="12">&nbsp;</td>

                    <td style="BORDER-TOP: medium none; BORDER-BOTTOM: black 2pt double" valign="bottom" width="88">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">$6,749</font></p>
                    </td>

                    <td style="BORDER-TOP: medium none; BORDER-BOTTOM: black 2pt double" valign="bottom" width="17">&nbsp;</td>

                    <td style="BORDER-TOP: medium none; BORDER-BOTTOM: black 2pt double" valign="bottom" width="86">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">($671)</font></p>
                    </td>

                    <td style="BORDER-TOP: medium none; BORDER-BOTTOM: black 2pt double" valign="bottom" width="17">&nbsp;</td>
                </tr>
            </table>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center">&nbsp;</p>

            <div title="EE+ Page Footer" style="MARGIN-TOP: 12pt">
                <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt">5</font></font></p>

                <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt">The accompanying notes are an integral part of these financial statements.</font></font></p>
            </div>

            <div title="EE+ Page Break" style="FONT-SIZE: 1pt; PAGE-BREAK-AFTER: always; WIDTH: 100%; HEIGHT: 1px">
                <hr width="100%" noshade>
            </div>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b><font style="FONT-SIZE: 10pt">RCM TECHNOLOGIES, INC. AND SUBSIDIARIES</font></b></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b><font style="FONT-SIZE: 10pt">CONSOLIDATED STATEMENTS OF CASH FLOWS</font></b></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b><font style="FONT-SIZE: 10pt">Thirty-Nine Week Period</font></b><b><font style="FONT-SIZE: 10pt">s Ended </font></b><b><font style="FONT-SIZE: 10pt">September 26, 2009</font></b> <b><font style="FONT-SIZE: 10pt">and </font></b><b><font style="FONT-SIZE: 10pt">September 27, 2008</font></b><br>
            <b><font style="FONT-SIZE: 10pt">(Unaudited)</font></b></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px; BORDER-BOTTOM: 0.5pt solid" align="center"><font style="FONT-SIZE: 10pt">(In thousands)</font></p>

            <p></p>

            <table cellspacing="0" cellpadding="0" width="636" align="center" border="0">
                <tr>
                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="404" colspan="4">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt">September</font> <font style="FONT-SIZE: 10pt">26, <br>
                        2009</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="15">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt">September 27, <br>
                        2008</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="404" colspan="4">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Cash flows from operating activities:</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="90">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="15">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="90">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="16">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="387" colspan="3">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Net income (loss) </font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$6,235</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="15">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">($665</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">)</font></p>
                    </td>
                </tr>

                <tr>
                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="16">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="387" colspan="3">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="90">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="15">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="90">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="16">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="387" colspan="3">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Adjustments to reconcile net income (loss) to net cash provided by <br>
                        (used in) operating activities:</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="90">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="15">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="90">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="16">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="15">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="371" colspan="2">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Depreciation and amortization</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">1,211</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="15">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">1,536</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="16">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="15">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="371" colspan="2">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Stock-based compensation expense</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">99</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="15">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">145</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="16">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="15">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="371" colspan="2">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Provision for losses on (recovery from) accounts receivable</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">404</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="15">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">(231</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">)</font></p>
                    </td>
                </tr>

                <tr>
                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="16">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="15">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="371" colspan="2">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Provision for losses on note receivable</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">-</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="15">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">6,090</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="16">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="15">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="371" colspan="2">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Deferred income tax expense (benefit)</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">2,871</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="15">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">(1,658</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">)</font></p>
                    </td>
                </tr>

                <tr>
                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="16">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="15">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="371" colspan="2">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Changes in assets and liabilities:</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="90">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="15">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="90">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>
                </tr>

                <tr style="HEIGHT: 10.8pt">
                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="16">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="15">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="15">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="356">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Accounts receivable</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">11,051</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="15">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">(10,282</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">)</font></p>
                    </td>
                </tr>

                <tr>
                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="16">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="15">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="15">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="356">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Prepaid expenses and other current assets</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">(14</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="15">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">)</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">(876</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">)</font></p>
                    </td>
                </tr>

                <tr>
                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="16">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="15">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="15">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="356">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Accounts payable and accrued expenses</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">(2,318</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="15">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">)</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">(812</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">)</font></p>
                    </td>
                </tr>

                <tr>
                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="16">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="15">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="15">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="356">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Accrued payroll and related costs</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">(2,039</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="15">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">)</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">81</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="16">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="15">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="15">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="356">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Income taxes payable</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">(843</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="15">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">)</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">(1,299</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">)</font></p>
                    </td>
                </tr>

                <tr>
                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="16">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="387" colspan="3">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Total adjustments</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">10,422</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="15">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">(7,306</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">)</font></p>
                    </td>
                </tr>

                <tr>
                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="16">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="387" colspan="3">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Net cash provided by (used in) operating activities</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">16,657</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="15">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">(7,971</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="18">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">)</font></p>
                    </td>
                </tr>
            </table>

            <p></p>

            <table cellspacing="0" cellpadding="0" width="636" align="center" border="0">
                <tr>
                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="middle" width="402" colspan="3">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Cash flows from investing activities:</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="19">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="90">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="15">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="88">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="20">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="16">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="386" colspan="2">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Property and equipment acquired</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="19">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">(564</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="15">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">)</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="88">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">(2,161</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="20">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">)</font></p>
                    </td>
                </tr>

                <tr>
                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="16">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="386" colspan="2">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Decrease (increase) in deposits</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="19">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">42</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="15">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="88">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">(109</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="20">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">)</font></p>
                    </td>
                </tr>

                <tr>
                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="16">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="386" colspan="2">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt; COLOR: #000000">Cash paid for acquisitions, net of working capital</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="19">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">(900</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="15">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">)</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="88">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">(7,045</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="20">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">)</font></p>
                    </td>
                </tr>

                <tr>
                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="16">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="386" colspan="2">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Net cash used in investing activities</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="19">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">(1,422</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="15">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">)</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="88">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">(9,315</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="20">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">)</font></p>
                    </td>
                </tr>

                <tr>
                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="16">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="386" colspan="2">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="19">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="90">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="15">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="88">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="20">&nbsp;</td>
                </tr>

                <tr style="HEIGHT: 12.2pt">
                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="402" colspan="3">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Cash flows from financing activities:</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="19">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="90">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="15">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="88">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="20">&nbsp;</td>
                </tr>

                <tr style="HEIGHT: 10.8pt">
                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="16">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="386" colspan="2">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Sale of stock for employee stock purchase plan</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="19">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">83</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="15">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="88">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">56</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="20">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="16">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="386" colspan="2">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Net (repayments) borrowings on line of credit</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="19">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">(4,900</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="15">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">)</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="88">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">9,100 </font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="20">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="16">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="386" colspan="2">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Net cash (used in) provided by financing activities</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="19">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">(4,817</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="15">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">)</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="88">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">9,156</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="20">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="402" colspan="3">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Effect of exchange rate changes on cash and cash equivalents</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="19">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">734</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="15">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="88">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">(198</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="20">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">)</font></p>
                    </td>
                </tr>

                <tr>
                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="402" colspan="3">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Increase (decrease) in cash and cash equivalents</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="19">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">11,152</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="15">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="88">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">(8,328</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="20">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">)</font></p>
                    </td>
                </tr>

                <tr>
                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="402" colspan="3">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Cash and cash equivalents at beginning of period</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="19">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">815</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="15">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="88">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">11,642</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="20">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="402" colspan="3">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="19">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="90">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="15">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="88">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="20">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 2pt double" valign="bottom" width="402" colspan="3">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Cash and cash equivalents at end of period</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 2pt double" valign="bottom" width="19">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 2pt double" valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$11,967</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 2pt double" valign="bottom" width="15">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 2pt double" valign="bottom" width="88">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$3,314</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="20">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="402" colspan="3">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="19">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="90">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="15">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="88">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="20">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="402" colspan="3">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Supplemental cash flow information:</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="19">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="90">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="15">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="88">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="20">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="16">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="386" colspan="2">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Cash paid for:</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="19">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="90">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="15">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="88">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="20">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 2pt double" valign="bottom" width="16">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 2pt double" valign="bottom" width="15">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 2pt double" valign="bottom" width="370">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Interest </font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 2pt double" valign="bottom" width="19">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 2pt double" valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$55</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 2pt double" valign="bottom" width="15">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 2pt double" valign="bottom" width="88">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$169</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="20">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 2pt double" valign="bottom" width="16">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 2pt double" valign="bottom" width="15">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 2pt double" valign="bottom" width="370">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Income taxes</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 2pt double" valign="bottom" width="19">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 2pt double" valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$1,869</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 2pt double" valign="bottom" width="15">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 2pt double" valign="bottom" width="88">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$2,244</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="20">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="16">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="386" colspan="2">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="19">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="90">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="15">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="88">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="20">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="16">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="386" colspan="2">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Non-cash investing activities:</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="19">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="90">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="15">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="88">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="20">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 2pt double" valign="bottom" width="16">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 2pt double" valign="bottom" width="15">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 2pt double" valign="bottom" width="370">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Issuance of common stock for acquired business</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 2pt double" valign="bottom" width="19">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 2pt double" valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$219</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 2pt double" valign="bottom" width="15">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 2pt double" valign="bottom" width="88">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$3,717</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="20">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 2pt double" valign="bottom" width="16">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 2pt double" valign="bottom" width="15">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 2pt double" valign="bottom" width="370">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Contingent consideration recorded, not paid</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 2pt double" valign="bottom" width="19">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 2pt double" valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$893</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 2pt double" valign="bottom" width="15">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 2pt double" valign="bottom" width="88">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$ -</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="20">&nbsp;</td>
                </tr>
            </table>

            <p></p>

            <div title="EE+ Page Footer" style="MARGIN-TOP: 12pt">
                <div title="EE+ Page Footer" style="MARGIN-TOP: 12pt">
                    <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt">6</font></p>

                    <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt">The accompanying notes are an integral part of these financial statements.</font></p>
                </div>
            </div>
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            <p></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-WEIGHT: bold; FONT-SIZE: 10pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b>RCM TECHNOLOGIES, INC. AND SUBSIDIARIES</b></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b><font style="FONT-SIZE: 10pt">NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS</font></b></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px; BORDER-BOTTOM: 0.5pt solid" align="center"><font style="FONT-SIZE: 10pt">(In thousands, except share and per share amounts, unless otherwise indicated)</font></p>

            <p></p>

            <p><strong><font size="2">1.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Basis of Presentation</font></strong></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.3in" align="left"><font style="FONT-SIZE: 10pt">The accompanying consolidated interim financial statements of RCM Technologies, Inc. and Subsidiaries (&ldquo;RCM&rdquo; or the &ldquo;Company&rdquo;) are unaudited. The year-end consolidated balance sheet was derived from audited statements but does not include all disclosures required by accounting principles generally accepted in the United States. These
            statements have been prepared in accordance with the rules and regulations of the Securities and Exchange Commission pertaining to reports on Form 10-Q and should be read in conjunction with the Company&rsquo;s consolidated financial statements and the notes thereto for the year ended December 27, 2008 included in the Company&rsquo;s Annual Report Form 10-K for such period. Certain information and footnote disclosures normally included in financial statements prepared in accordance
            with generally accepted accounting principles have been condensed or omitted pursuant to such rules and regulations. </font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.3in" align="left"><font style="FONT-SIZE: 10pt">The consolidated financial statements for the unaudited interim periods presented include all adjustments (consisting only of normal, recurring adjustments) necessary for a fair presentation of financial position, results of operations and cash flows for such interim periods. </font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.3in" align="left"><font style="FONT-SIZE: 10pt">The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, revenues and expenses and disclosure of contingent assets and liabilities. Actual results could differ from those
            estimates. Results for the thirty-nine</font> <font style="FONT-SIZE: 10pt">week period ended September 26, 2009</font> <font style="FONT-SIZE: 10pt">are not necessarily indicative of results that may be expected for the full year. </font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.3in" align="left"><u><font style="FONT-SIZE: 10pt">Reclassifications</font></u></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.3in" align="left"><font style="FONT-SIZE: 10pt">Certain prior year amounts have been reclassified to conform with current year presentation.</font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><b><font style="FONT-SIZE: 10pt">2.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Fiscal Year</font></b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.3in" align="left"><font style="FONT-SIZE: 10pt">The Company follows a 52/53 week fiscal reporting calendar ending on the Saturday closest to December 31. The fiscal year ended December 27, 2008 was a 52-week reporting year. The third fiscal quarter of 2008, the 2008 fiscal year and the third fiscal quarter of 2009 ended on the following dates, respectively:<br>
            &nbsp; </font></p>

            <table cellspacing="0" cellpadding="0" width="450" align="center" border="0">
                <tr>
                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="145">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Period Ended</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="15">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="122">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Weeks in Quarter</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="145">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Weeks in Year to Date</font></p>
                    </td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.07in; BORDER-TOP: medium none; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="145">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.07in; BORDER-TOP: medium none; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="15">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.07in; BORDER-TOP: medium none; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="122">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.07in; BORDER-TOP: medium none; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="145">&nbsp;</td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="145">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">September 27, 2008</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="15">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="122">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Thirteen</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="145">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Thirty-Nine</font></p>
                    </td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="145">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">December 27, 2008</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="15">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="122">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Thirteen</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="145">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Fifty-Two</font></p>
                    </td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="145">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">September 26, 2009</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="15">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="122">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Thirteen</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="145">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Thirty-Nine</font></p>
                    </td>
                </tr>
            </table>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.3in" align="left"><font style="FONT-SIZE: 10pt">The Company's fiscal year 2009 will end on January 2, 2010 and will contain 53 weeks.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.2in" align="left">&nbsp;</p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt" align="left"><b><font style="FONT-SIZE: 10pt">3</font></b><font style="FONT-SIZE: 10pt">.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font><b><font style="FONT-SIZE: 10pt">Use of Estimates and Uncertainties</font></b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 10pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.3in" align="left">The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, revenues and expenses and disclosure of contingent assets and liabilities. Actual results could differ from those estimates.</p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.3in" align="left"><font style="FONT-SIZE: 10pt; COLOR: #000000">The Company uses estimates to calculate an allowance for doubtful accounts on its accounts receivables. These estimates can be significant to the operating results and financial position of the Company.<br>
            &nbsp; <br>
            The Company has risk participation arrangements with respect to workers compensation and health care insurance. The amounts included in the Company&rsquo;s costs related to this risk participation are estimated and can vary based on changes in assumptions, the Company&rsquo;s claims experience or the providers included in the associated insurance programs.</font></p>

            <p></p>

            <div title="EE+ Page Footer" style="MARGIN-TOP: 12pt">
                <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt">7</font></p>
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            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b><font style="FONT-SIZE: 10pt">RCM TECHNOLOGIES, INC. AND SUBSIDIARIES</font></b></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b><font style="FONT-SIZE: 10pt">NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS</font></b></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px; BORDER-BOTTOM: 0.5pt solid" align="center"><font style="FONT-SIZE: 10pt">(In thousands, except share and per share amounts, unless otherwise indicated)</font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt" align="left"><b><font style="FONT-SIZE: 10pt">3</font></b><font style="FONT-SIZE: 10pt">.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font><b><font style="FONT-SIZE: 10pt">Use of Estimates and Uncertainties (Continued)</font></b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.3in" align="left"><font style="FONT-SIZE: 10pt; COLOR: #000000">The Company can be affected by a variety of factors including uncertainty relating to the performance of the general economy, competition, demand for the Company&rsquo;s services, adverse litigation and claims and the hiring, training and retention of key employees.</font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.3in" align="left"><font style="FONT-SIZE: 10pt">The Company&rsquo;s carrying value of financial instruments, consisting primarily of accounts receivable, approximates fair value</font> <font style="FONT-SIZE: 10pt">due to their liquidity or their short-term nature.</font> <font style="FONT-SIZE: 10pt">The Company does not have any off-balance sheet financial instruments. The Company does not have
            derivative products in place to manage risks related to foreign currency fluctuations for its foreign operations or for interest rate changes.</font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><b><font style="FONT-SIZE: 10pt; COLOR: #000000">4.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Note Receivable&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.3in" align="left"><font style="FONT-SIZE: 10pt">On February 26, 2008, the Company accepted a promissory note from a customer for $7.4</font> <font style="FONT-SIZE: 10pt">million in payment of a like amount of accounts receivable from that customer. The customer paid $1.3</font> <font style="FONT-SIZE: 10pt">million through April 30, 2008 at which point management of the Company concluded that the customer was going to
            default on its May 1, 2008 installment payment. During the thirteen week period ended March 29, 2008, the Company determined that the note receivable was not collectible and reserved for the note. During the thirteen week period ended September 27, 2008, the Company wrote off the note receivable.</font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><b><font style="FONT-SIZE: 10pt; COLOR: #000000">5.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Acquisitions</font></b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.3in" align="left"><u><font style="FONT-SIZE: 10pt; COLOR: #000000">General</font></u></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.3in" align="left"><font style="FONT-SIZE: 10pt; COLOR: #000000">In connection with certain acquisitions, the Company is obligated to pay contingent consideration to the sellers upon the acquired business achieving certain earnings targets over periods ranging from two to four</font> <font style="FONT-SIZE: 10pt; COLOR: #000000">years following the acquisition. In general, the contingent consideration amounts fall into two
            categories: (a) Deferred Consideration - fixed amounts due if the acquisition achieves a base level of earnings which has been determined at the time of acquisition and (b) Earnouts &ndash; amounts payable that are not fixed and are based on the growth in excess of the base level earnings. </font><br>
            &nbsp;</p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.3in" align="left"><font style="FONT-SIZE: 10pt; COLOR: #000000"><font style="FONT-SIZE: 10pt; COLOR: #000000"><u>Future Contingent Payments</u></font></font></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.3in" align="left"><font style="FONT-SIZE: 10pt; COLOR: #000000"><font style="FONT-SIZE: 10pt">The Company has three active acquisition agreements whereby future contingent consideration may be earned and paid (NuSoft, MBH and PSG as described herein).&nbsp; In December 2007 and prior to the NuSoft and MBH acquisitions FASB issued &ldquo;Business Combinations&rdquo; which did not require that the estimated
            fair value of contingent consideration be recorded as a liability.&nbsp; The Company has not recorded any liability associated with the contingent consideration that may be paid for the NuSoft and MBH acquisitions.&nbsp; In April 2009 and prior to the PSG acquisition FASB issued &ldquo;Accounting for Assets Acquired and Liabilities Assumed in Business Combinations That Arise from Contingencies&rdquo; which requires that the fair value of any future contingent consideration be
            recorded as a liability.&nbsp; The Company has determined that the estimated fair value of the </font><font style="FONT-SIZE: 10pt">total </font><font style="FONT-SIZE: 10pt">future contingent consideration </font><font style="FONT-SIZE: 10pt">(Deferred Consideration and Earnouts) </font><font style="FONT-SIZE: 10pt">associated with the PSG acquisition is $0.9 million.&nbsp; </font><font style="FONT-SIZE: 10pt">The amount actually paid, if any, may substantially exceed the estimated
            fair value. </font><font style="FONT-SIZE: 10pt">The Company has recorded this liability and increased its goodwill by a like amount</font><font style="FONT-SIZE: 10pt">.</font></font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.3in" align="left"><font style="FONT-SIZE: 10pt; COLOR: #000000"><font style="FONT-SIZE: 10pt; COLOR: #000000">The Company&rsquo;s outstanding Deferred Consideration obligations</font> <font style="FONT-SIZE: 10pt; COLOR: #000000">potentially due after September 26, 2009</font><font style="FONT-SIZE: 10pt; COLOR: #000000">, which relate to </font><font style="FONT-SIZE: 10pt; COLOR: #000000">the NuSoft,
            MBH and PSG</font> <font style="FONT-SIZE: 10pt; COLOR: #000000">acquisitions, could result in the following maximum </font><font style="FONT-SIZE: 10pt; COLOR: #000000">Deferred Consideration </font><font style="FONT-SIZE: 10pt; COLOR: #000000">payments:</font></font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.3in" align="left"><font style="FONT-SIZE: 10pt; COLOR: #000000">&nbsp; </font></p>

            <table cellspacing="0" cellpadding="0" width="350" align="center" border="0">
                <tr>
                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="206">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt; COLOR: #000000">Year Ending</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="15">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="92">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">Amount</font></p>
                    </td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="206">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt; COLOR: #000000">January 1, 2011</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="15">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="92">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">$2,800</font></p>
                    </td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="206">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt; COLOR: #000000">December 31, 2011</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="15">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="92">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">1,650</font></p>
                    </td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="206">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt; COLOR: #000000">Thereafter</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="15">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="92">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">850</font></p>
                    </td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.07in; BORDER-TOP: medium none; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 2pt double" valign="bottom" width="206">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt; COLOR: #000000">Maximum deferred consideration</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.07in; BORDER-TOP: medium none; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 2pt double" valign="bottom" width="15">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.07in; BORDER-TOP: medium none; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 2pt double" valign="bottom" width="92">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">$5,300 </font></p>
                    </td>
                </tr>
            </table>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.3in" align="center"><a name="PAGENUM"><font style="FONT-SIZE: 10pt">8</font></a></p>
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            <p style="MARGIN-TOP: 0pt; FONT-WEIGHT: bold; FONT-SIZE: 10pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b>RCM TECHNOLOGIES, INC. AND SUBSIDIARIES</b></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b><font style="FONT-SIZE: 10pt">NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS</font></b></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px; BORDER-BOTTOM: 0.5pt solid" align="center"><font style="FONT-SIZE: 10pt">(In thousands, except share and per share amounts, unless otherwise indicated)</font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><b><font style="FONT-SIZE: 10pt; COLOR: #000000">5.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Acquisitions (Continued)</font></b></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">&nbsp;</p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.3in" align="left"><font style="FONT-SIZE: 10pt; COLOR: #000000">The Company cannot estimate the Deferred Consideration payments for the years </font><font style="FONT-SIZE: 10pt; COLOR: #000000">after January 2</font><font style="FONT-SIZE: 10pt; COLOR: #000000">, 201</font><font style="FONT-SIZE: 10pt; COLOR: #000000">0</font> <font style="FONT-SIZE: 10pt; COLOR: #000000">with any certainty. Earnouts, if
            any, cannot be estimated with any certainty</font> <font style="FONT-SIZE: 10pt; COLOR: #000000">and as such are not included above</font><font style="FONT-SIZE: 10pt; COLOR: #000000">.</font> <font style="FONT-SIZE: 10pt; COLOR: #000000"></font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">&nbsp;</p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt; BACKGROUND: #ffff00; COLOR: #000000"><a name="OLE_LINK19"></a><a name="OLE_LINK20"></a><a name="OLE_LINK15"></a><a name="OLE_LINK16"></a></font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.3in" align="left"><u><font style="FONT-SIZE: 10pt">NuSoft Solutions, Inc.</font></u></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.3in" align="left"><font style="FONT-SIZE: 10pt">On March 19, 2008,</font> <font style="FONT-SIZE: 10pt">the Company purchased the operating assets of NuSoft Solutions, Inc. (&ldquo;NuSoft&rdquo;). NuSoft is a specialty provider of information technology services. The acquisition was effective as of March 1, 2008. The acquisition has been accounted for in accordance with &ldquo;Business Combinations.&rdquo; Accordingly,
            the results of operations of the acquired company have been included in the consolidated results of operations of the Company from the effective date and are included in the Information Technology segment. </font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.3in" align="left"><font style="FONT-SIZE: 10pt">The purchase consideration at closing consisted of $4.5 million in cash and 700,000 shares of RCM&rsquo;s common stock, par value $0.05 (the &ldquo;Common Stock&rdquo;), valued at $3.7 million.</font> <font style="FONT-SIZE: 10pt">Post closing consideration consisted of</font> <font style="FONT-SIZE: 10pt">potential Deferred Consideration payments up to $4.4 million and
            additional Earnout payments,</font> <font style="FONT-SIZE: 10pt">both amounts contingent upon NuSoft achieving certain base levels of operating income for certain post closing periods</font> <font style="FONT-SIZE: 10pt">following the purchase. The acquisition has been accounted for under the purchase method of accounting. The source of cash utilized in the NuSoft acquisition was from the Company's revolving credit facility. The purchase price paid at closing of approximately $8.2
            million has</font> <font style="FONT-SIZE: 10pt">been allocated</font> <font style="FONT-SIZE: 10pt">as follows:</font></p>

            <p></p>

            <table cellspacing="0" cellpadding="0" width="350" align="center" border="0">
                <tr>
                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="184">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="justify"><font style="FONT-SIZE: 10pt">Customer relationships</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="107">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$2,260</font></p>
                    </td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="184">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="justify"><font style="FONT-SIZE: 10pt">Covenants-not-to-compete</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="107">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">424</font></p>
                    </td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="184">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="justify"><font style="FONT-SIZE: 10pt">Goodwill</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="107">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">5,125</font></p>
                    </td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="184">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="justify"><font style="FONT-SIZE: 10pt">Equipment</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="107">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">446</font></p>
                    </td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.07in; BORDER-TOP: medium none; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 2pt double" valign="bottom" width="184">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.07in; BORDER-TOP: medium none; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 2pt double" valign="bottom" width="107">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$8,255</font></p>
                    </td>
                </tr>
            </table>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.3in" align="left"><font style="FONT-SIZE: 10pt">The Deferred Consideration and Earnouts, to the extent</font> <font style="FONT-SIZE: 10pt">paid, will be recorded as additional purchase consideration</font> <font style="FONT-SIZE: 10pt">and added to goodwill on the consolidated balance sheet.</font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.3in" align="left"><u><font style="FONT-SIZE: 10pt">MBH Solutions, Inc.</font></u></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.3in" align="left"><font style="FONT-SIZE: 10pt">On April 28, 2008,</font> <font style="FONT-SIZE: 10pt">the Company purchased the operating assets</font> <font style="FONT-SIZE: 10pt">of MBH Solutions, Inc. (&ldquo;MBH&rdquo;). MBH is a specialty provider of information technology services. The acquisition was effective as of April 1, 2008 and has been accounted for in accordance with &ldquo;Business Combinations.&rdquo;
            Accordingly, the results of operations of the acquired company have been included in the consolidated results of operations of the Company from the effective date and are included in the Information Technology segment. </font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.3in" align="left"><font style="FONT-SIZE: 10pt">The MBH purchase consideration at closing consisted of $1.8 million in cash and the assumption of $1.3 million in certain liabilities. Post closing consideration consisted of</font> <font style="FONT-SIZE: 10pt">potential Deferred Consideration payments up to $1.5 million and additional Earnout payments,</font> <font style="FONT-SIZE: 10pt">both amounts
            contingent upon MBH achieving certain base levels of operating income for certain post closing periods</font> <font style="FONT-SIZE: 10pt">following the purchase. The acquisition has been accounted for under the purchase method of accounting. The source of cash utilized in the MBH acquisition was from the Company&rsquo;s revolving credit facility. The purchase price paid at closing</font> <font style="FONT-SIZE: 10pt">of approximately $3.1 million has been allocated as
            follows:</font></p>

            <p></p>

            <table cellspacing="0" cellpadding="0" width="350" align="center" border="0">
                <tr>
                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="184">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="justify"><font style="FONT-SIZE: 10pt">Customer relationships</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="107">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$835</font></p>
                    </td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="184">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="justify"><font style="FONT-SIZE: 10pt">Covenants-not-to-compete</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="107">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">41</font></p>
                    </td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="184">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="justify"><font style="FONT-SIZE: 10pt">Goodwill</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="107">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">2,174</font></p>
                    </td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="184">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="justify"><font style="FONT-SIZE: 10pt">Equipment</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="107">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">36</font></p>
                    </td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.07in; BORDER-TOP: medium none; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 2pt double" valign="bottom" width="184">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.07in; BORDER-TOP: medium none; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 2pt double" valign="bottom" width="107">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$3,086</font></p>
                    </td>
                </tr>
            </table>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.3in" align="left"><font style="FONT-SIZE: 10pt">The Deferred Consideration and Earnouts, to the extent</font> <font style="FONT-SIZE: 10pt">paid, will be recorded as additional purchase consideration</font> <font style="FONT-SIZE: 10pt">and added to goodwill on the consolidated balance sheet. </font></p>

            <p></p>

            <div title="EE+ Page Footer" style="MARGIN-TOP: 12pt">
                <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><a name="PAGENUM"><font style="FONT-SIZE: 10pt">9</font></a></p>
            </div>
            <!-- PAGE BREAK  -->

            <div title="EE+ Page Break" style="FONT-SIZE: 1pt; PAGE-BREAK-AFTER: always; WIDTH: 100%; HEIGHT: 1px">
                <hr>
            </div>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b><font style="FONT-SIZE: 10pt">RCM TECHNOLOGIES, INC. AND SUBSIDIARIES</font></b></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b><font style="FONT-SIZE: 10pt">NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS</font></b></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px; BORDER-BOTTOM: 0.5pt solid" align="center"><font style="FONT-SIZE: 10pt">(In thousands, except share and per share amounts, unless otherwise indicated)</font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><b><font style="FONT-SIZE: 10pt; COLOR: #000000">5.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Acquisitions (Continued)</font></b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.3in" align="left"><u><font style="FONT-SIZE: 10pt">Project</font> <font style="FONT-SIZE: 10pt">Solutions</font> <font style="FONT-SIZE: 10pt">Group, Inc.</font></u></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.3in" align="left"><font style="FONT-SIZE: 10pt">On July 6, 2009,</font> <font style="FONT-SIZE: 10pt">the Company purchased the operating assets</font> <font style="FONT-SIZE: 10pt">of Project Solutions Group, Inc. (&ldquo;PSG&rdquo;). PSG</font> <font style="FONT-SIZE: 10pt">is a specialty provider of information technology services. PSG provides expert project management and training services to a diverse client base.
            PSG helps clients deploy Microsoft's project management tools to streamline and coordinate project-based initiatives across their organizations. </font><br>
            &nbsp;</p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.3in" align="left"><font style="FONT-SIZE: 10pt">The acquisition was effective as of June 28, 2009</font> <font style="FONT-SIZE: 10pt">and has been accounted for in accordance with &ldquo;Business Combinations&rdquo;</font> <font style="FONT-SIZE: 10pt">and &ldquo;Accounting for Assets Acquired and Liabilities Assumed in Business Combinations that Arise from Contingencies.&rdquo;</font>
            <font style="FONT-SIZE: 10pt">Accordingly, the results of operations of the acquired company have been included in the consolidated results of operations of the Company from the effective date and are included in the Information Technology segment. </font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.3in" align="left"><font style="FONT-SIZE: 10pt">The PSG</font> <font style="FONT-SIZE: 10pt">purchase consideration at closing consisted of $0.8 million in cash and 100,000 shares of RCM's Common Stock, valued at $0.2 million. The fair value of the common shares issued was determined based on the closing market price of the Company's common stock on the last trading day prior to the effective date of the
            acquisition. Post closing consideration consisted of potential Deferred Consideration payments up to $1.5 million and additional Earnout payments,</font> <font style="FONT-SIZE: 10pt">both amounts contingent upon PSG</font> <font style="FONT-SIZE: 10pt">achieving certain base levels of operating income for certain post closing</font> <font style="FONT-SIZE: 10pt">periods following the purchase. Additionally, the Company recorded a liability</font> <font style="FONT-SIZE: 10pt">of
            $0.9 million</font> <font style="FONT-SIZE: 10pt">for the estimated net preset value of future contingent consideration ("Contingent Consideration") potentially due in connection</font> <font style="FONT-SIZE: 10pt">with the PSG acquisition. The effect of this transaction on the Company's consolidated financial statements was not material.</font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.3in" align="left"><font style="FONT-SIZE: 10pt">The acquisition has been accounted for under the purchase method of accounting. The purchase price paid at closing</font> <font style="FONT-SIZE: 10pt">of approximately $1.0</font> <font style="FONT-SIZE: 10pt">million has been allocated as follows:</font></p>

            <p></p>

            <table cellspacing="0" cellpadding="0" width="350" align="center" border="0">
                <tr>
                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="184">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="justify"><font style="FONT-SIZE: 10pt">Customer relationships</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="63">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$253</font></p>
                    </td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="184">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="justify"><font style="FONT-SIZE: 10pt">Covenants-not-to-compete</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="63">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">38</font></p>
                    </td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="184">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="justify"><font style="FONT-SIZE: 10pt">Goodwill</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="63">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">728</font></p>
                    </td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.07in; BORDER-TOP: black 0.5pt solid; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 2pt double" valign="bottom" width="184">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.07in; BORDER-TOP: black 0.5pt solid; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 2pt double" valign="bottom" width="63">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$1,019</font></p>
                    </td>
                </tr>
            </table>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.2in" align="left"><u><font style="FONT-SIZE: 10pt">Proforma Results of Operations</font></u></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.2in" align="left"><font style="FONT-SIZE: 10pt">The following (unaudited) results of operations have been prepared assuming the three</font> <font style="FONT-SIZE: 10pt">previously described acquisitions had occurred as of the beginning of the periods presented. Those results are not necessarily indicative of results of future operations or of results that would have occurred had the acquisitions occurred as of the
            beginning of the periods presented. </font></p>

            <p></p>

            <table style="MARGIN-LEFT: 0.3in" cellspacing="0" cellpadding="0" width="600" border="0">
                <tr>
                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="201">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="192" colspan="3">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt">Thirteen Week Periods Ended</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="198" colspan="3">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt">Thirty-Nine Week Periods Ended</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-TOP: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="201">&nbsp;</td>

                    <td style="BORDER-TOP: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-TOP: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt">September</font> <font style="FONT-SIZE: 10pt">26,<br>
                        2009</font></p>
                    </td>

                    <td style="BORDER-TOP: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-TOP: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt">September</font> <font style="FONT-SIZE: 10pt">27,<br>
                        2008</font></p>
                    </td>

                    <td style="BORDER-TOP: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-TOP: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt">September</font> <font style="FONT-SIZE: 10pt">26,<br>
                        2009</font></p>
                    </td>

                    <td style="BORDER-TOP: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-TOP: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt">September</font> <font style="FONT-SIZE: 10pt">27,<br>
                        2008</font></p>
                    </td>

                    <td valign="top" width="18">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-TOP: medium none" valign="bottom" width="201">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Revenues</font></p>
                    </td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$44,751</font></p>
                    </td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$53,427</font></p>
                    </td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$142,611</font></p>
                    </td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$166,811</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>
                </tr>

                <tr>
                    <td valign="bottom" width="201">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Operating income (loss) </font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$697</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$1,151</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$506</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">($358</font></p>
                    </td>

                    <td valign="bottom" width="18">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">)</font></p>
                    </td>
                </tr>

                <tr>
                    <td valign="bottom" width="201">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Net income (loss)</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$437</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$717</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$6,311</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">($147</font></p>
                    </td>

                    <td valign="bottom" width="18">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">)</font></p>
                    </td>
                </tr>

                <tr>
                    <td valign="bottom" width="201">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Diluted earnings (loss) per share</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$0.03</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$0.06</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$0.49</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">($0.01</font></p>
                    </td>

                    <td valign="bottom" width="18">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">)</font></p>
                    </td>
                </tr>
            </table>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><b><font style="FONT-SIZE: 10pt; COLOR: #000000">6.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Property and Equipment</font></b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.3in" align="left"><font style="FONT-SIZE: 10pt; COLOR: #000000">Property and equipment are stated at cost and are depreciated on the straight-line method at rates calculated to provide for retirement of assets at the end of their estimated useful lives. The annual rates are 20% for computer hardware and software as well as furniture and office equipment. Leasehold improvements are amortized over the shorter of the
            estimated life of the asset or the lease term.&nbsp;<br>
            </font></p>

            <p></p>

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            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b><font style="FONT-SIZE: 10pt">RCM TECHNOLOGIES, INC. AND SUBSIDIARIES</font></b></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b><font style="FONT-SIZE: 10pt">NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS</font></b></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px; BORDER-BOTTOM: 0.5pt solid" align="center"><font style="FONT-SIZE: 10pt">(In thousands, except share and per share amounts, unless otherwise indicated)</font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><b><font style="FONT-SIZE: 10pt; COLOR: #000000">7.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;New Accounting Standards</font></b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.3in" align="left"><font style="FONT-SIZE: 10pt; COLOR: #000000">In June 2009, the Financial Accounting Standards Board (</font><font style="FONT-SIZE: 10pt">&ldquo;</font><font style="FONT-SIZE: 10pt; COLOR: #000000">FASB</font><font style="FONT-SIZE: 10pt">&rdquo;</font><font style="FONT-SIZE: 10pt; COLOR: #000000">) issued its final Statement of Financial</font>
            <font style="FONT-SIZE: 10pt; COLOR: #000000">Accounting Standards (SFAS) No. 168,</font> <font style="FONT-SIZE: 10pt">&ldquo;</font><font style="FONT-SIZE: 10pt; COLOR: #000000">The FASB Accounting Standards Codification and the Hierarchy of</font> <font style="FONT-SIZE: 10pt; COLOR: #000000">Generally Accepted Accounting Principles a replacement of FASB Statement No. 162.</font><font style="FONT-SIZE: 10pt">&rdquo;</font> <font style="FONT-SIZE: 10pt; COLOR: #000000">SFAS No.
            168 made</font> <font style="FONT-SIZE: 10pt; COLOR: #000000">the FASB Accounting Standards Codification (the Codification) the single source of U.S. GAAP used by</font> <font style="FONT-SIZE: 10pt; COLOR: #000000">nongovernmental entities in the preparation of financial statements, except for rules and interpretive releases</font> <font style="FONT-SIZE: 10pt; COLOR: #000000">of the SEC under authority of federal securities laws, which are sources of authoritative accounting
            guidance</font> <font style="FONT-SIZE: 10pt; COLOR: #000000">for SEC registrants. The Codification is meant to simplify user access to all authoritative accounting guidance</font> <font style="FONT-SIZE: 10pt; COLOR: #000000">by reorganizing U.S. GAAP pronouncements into roughly 90 accounting topics within a consistent structure;</font> <font style="FONT-SIZE: 10pt; COLOR: #000000">its purpose is not to create new accounting and reporting guidance. The Codification supersedes all
            existing</font> <font style="FONT-SIZE: 10pt; COLOR: #000000">non-SEC accounting and reporting standards and was effective for the Company beginning September 26, 2009.</font> <font style="FONT-SIZE: 10pt; COLOR: #000000">Following SFAS No. 168, the Board will not issue new standards in the form of Statements, FASB Staff</font> <font style="FONT-SIZE: 10pt; COLOR: #000000">Positions, or Emerging Issues Task Force Abstracts; instead, it will issue Accounting Standards Updates.
            The</font> <font style="FONT-SIZE: 10pt; COLOR: #000000">FASB will not consider Accounting Standards Updates as authoritative in their own right; these updates will</font> <font style="FONT-SIZE: 10pt; COLOR: #000000">serve only to update the Codification, provide background information about the guidance, and provide the</font> <font style="FONT-SIZE: 10pt; COLOR: #000000">bases for conclusions on the change(s) in the Codification. In the description of Accounting Standards</font>
            <font style="FONT-SIZE: 10pt; COLOR: #000000">Updates that follows, references in &ldquo;italics&rdquo; relate to Codification Topics and Subtopics, and their descriptive</font> <font style="FONT-SIZE: 10pt; COLOR: #000000">titles, as appropriate.</font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.3in" align="left"><font style="FONT-SIZE: 10pt">In December&nbsp;2007, the FASB</font> <font style="FONT-SIZE: 10pt">updated</font> <font style="FONT-SIZE: 10pt">&ldquo;Business Combinations.&rdquo; Among other requirements, the update</font> <font style="FONT-SIZE: 10pt">requires an acquirer to recognize the assets acquired, the liabilities assumed and any noncontrolling interest in the acquiree at the
            acquisition date, measured at their fair values as of that date, with limited exceptions. The update also</font> <font style="FONT-SIZE: 10pt">requires a.) costs incurred to effect the acquisition to be recognized separately from the acquisition as period costs; b.) the acquirer to recognize restructuring costs that the acquirer expects to incur, but is not obligated to incur, separately from the business combination; and c.)</font> <font style="FONT-SIZE: 10pt">an acquirer to
            recognize assets and liabilities assumed arising from contractual contingencies as of the acquisition date, measured at their acquisition-date fair values. Other key provisions of this update</font> <font style="FONT-SIZE: 10pt">include the requirement to recognize the acquisition-date fair values of research and development assets separately from goodwill and the requirement to recognize changes in the amount of deferred tax benefits that are recognizable due to the business
            combination in either income from continuing operations in the period of the combination or directly in contributed capital, depending on the circumstances. The Company adopted this update</font> <font style="FONT-SIZE: 10pt">as of the required effective date and will apply its provisions prospectively to business combinations that occur after adoption.</font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.3in" align="left"><font style="FONT-SIZE: 10pt">In April 2009, the FASB issued &ldquo;Accounting for Assets Acquired and Liabilities Assumed in a Business Combination That Arise from Contingencies.&rdquo; This update requires that assets acquired and liabilities assumed in a business combination that arise from contingencies be recognized at fair value if fair value can be reasonably estimated. If fair
            value cannot be reasonably estimated, the asset or liability would generally be recognized in accordance with &ldquo;Accounting for Contingencies,&rdquo; and &ldquo;Reasonable Estimation of the Amount of a Loss.&rdquo; Further, the FASB decided to remove the subsequent accounting guidance for assets and liabilities arising from contingencies, and carry forward without significant revision the guidance in &ldquo;Business Combinations.&rdquo; This update</font>
            <font style="FONT-SIZE: 10pt">is effective for assets or liabilities arising from contingencies in business combinations for which the acquisition date is on or after the beginning of the first annual reporting period beginning on or after December 15, 2008.</font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.3in" align="left"><font style="FONT-SIZE: 10pt; COLOR: #000000">In April 2009, the FASB issued </font><font style="FONT-SIZE: 10pt">&ldquo;</font><font style="FONT-SIZE: 10pt; COLOR: #000000">Interim Disclosures about Fair Value of Financial Instruments.</font><font style="FONT-SIZE: 10pt">&rdquo;</font> <font style="FONT-SIZE: 10pt; COLOR: #000000">This update</font> <font style="FONT-SIZE: 10pt; COLOR: #000000">amends
            </font><font style="FONT-SIZE: 10pt">&ldquo;</font><font style="FONT-SIZE: 10pt; COLOR: #000000">Disclosures about Fair Value of Financial Instruments,</font><font style="FONT-SIZE: 10pt">&rdquo;</font> <font style="FONT-SIZE: 10pt; COLOR: #000000">to require disclosures about fair value of financial instruments for interim reporting periods of publicly traded companies as well as in annual financial statements. This update</font> <font style="FONT-SIZE: 10pt; COLOR: #000000">also
            amends Interim Financial Reporting, to require those disclosures in summarized financial information at interim reporting periods. This update</font> <font style="FONT-SIZE: 10pt; COLOR: #000000">became</font> <font style="FONT-SIZE: 10pt; COLOR: #000000">effective for the interim period ending June</font> <font style="FONT-SIZE: 10pt; COLOR: #000000">27, 2009</font> <font style="FONT-SIZE: 10pt; COLOR: #000000">and did not have a material impact on the Company's consolidated
            financial statements.</font></p>

            <p></p>

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            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b><font style="FONT-SIZE: 10pt">RCM TECHNOLOGIES, INC. AND SUBSIDIARIES</font></b></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b><font style="FONT-SIZE: 10pt">NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS</font></b></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px; BORDER-BOTTOM: 0.5pt solid" align="center"><font style="FONT-SIZE: 10pt">(In thousands, except share and per share amounts, unless otherwise indicated)</font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><b><font style="FONT-SIZE: 10pt; COLOR: #000000">7.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;New Accounting Standards</font></b> <b><font style="FONT-SIZE: 10pt; COLOR: #000000">(Continued)</font></b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.3in" align="left"><font style="FONT-SIZE: 10pt; COLOR: #000000">In May 2009, the FASB issued &ldquo;Subsequent Events.&rdquo; The objective of this update</font> <font style="FONT-SIZE: 10pt; COLOR: #000000">is to establish general standards of accounting for and disclosure of events that occur after the balance sheet date but before financial statements are issued or are available to be issued. In particular, this
            update</font> <font style="FONT-SIZE: 10pt; COLOR: #000000">sets forth the period after the balance sheet date during which management of a reporting entity should evaluate events or transactions that may occur for potential recognition or disclosure in the financial statements, the circumstances under which an entity should recognize events or transactions occurring after the balance sheet date in its financial statements, and the disclosures that an entity should make about the
            events or transactions that occurred after the balance sheet date.</font> <font style="FONT-SIZE: 10pt; COLOR: #000000">The Company adopted this update</font> <font style="FONT-SIZE: 10pt; COLOR: #000000">effective June 27, 2009, which was the required effective date. The Company</font> <font style="FONT-SIZE: 10pt; COLOR: #000000">evaluated our September 26, 2009</font> <font style="FONT-SIZE: 10pt; COLOR: #000000">financial statements for subsequent events through November 9, 2009
            ,</font> <font style="FONT-SIZE: 10pt; COLOR: #000000">the date the financial statements were filed. The Company</font> <font style="FONT-SIZE: 10pt; COLOR: #000000">is</font> <font style="FONT-SIZE: 10pt; COLOR: #000000">not aware of any subsequent events which would require recognition or disclosure in the financial statements. </font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.3in" align="left"><font style="FONT-SIZE: 10pt">In October 2009, the FASB issued </font><font style="FONT-SIZE: 10pt; COLOR: #000000">&ldquo;</font><font style="FONT-SIZE: 10pt">Revenue Arrangements with Multiple Deliverables.</font><font style="FONT-SIZE: 10pt; COLOR: #000000">&rdquo;</font><font style="FONT-SIZE: 10pt">&nbsp;This statement provides principles for allocating sales consideration among
            multiple-element revenue arrangements with an entity&rsquo;s customers, allowing more flexibility in identifying and accounting for separate deliverables under an arrangement. This update</font> <font style="FONT-SIZE: 10pt">introduces an estimated selling price method for valuing the elements of a bundled arrangement if vendor-specific objective evidence or third-party evidence of selling price is not available, and significantly expands related disclosure requirements. This
            standard is effective on a prospective basis for revenue arrangements entered into or materially modified in fiscal years beginning on or after June&nbsp;15, 2010. Alternatively, adoption may be on a retrospective basis, and early application is permitted. We are currently evaluating the impact of adopting this pronouncement. </font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><b><font style="FONT-SIZE: 10pt">8.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Line of Credit</font></b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.3in" align="left"><font style="FONT-SIZE: 10pt">The Company and its subsidiaries are party to a loan agreement with Citizens Bank of Pennsylvania, amended and restated effective February 20, 2009, which provides for a $15 million revolving credit facility and includes a sub-limit of $5.0 million for letters of credit (the &ldquo;Revolving Credit Facility&rdquo;). Borrowings under the Revolving Credit
            Facility bear interest at one of two alternative rates, as selected by the Company at each incremental borrowing. These alternatives are: (i) LIBOR (London Interbank Offered Rate), plus applicable margin, or (ii) the agent bank's prime rate. The Company also pays unused line fees based on the amount of the Revolving Credit Facility that is not drawn.</font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 10pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.3in" align="left">All borrowings under the Revolving Credit Facility are collateralized by all of the assets of the Company and its subsidiaries and a pledge of the stock of its subsidiaries. The Revolving Credit Facility also contains various financial and non-financial covenants, such as restrictions on the Company&rsquo;s ability to pay dividends. The Revolving Credit Facility expires in August
            2011.</p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.3in" align="left"><font style="FONT-SIZE: 10pt"><a name="OLE_LINK1"></a><a name="OLE_LINK3">The weighted average interest rates under the Revolving Credit Facility for the</a> thirty-nine</font> <font style="FONT-SIZE: 10pt">week periods ended September 26, 2009</font> <font style="FONT-SIZE: 10pt">and September 27, 2008</font> <font style="FONT-SIZE: 10pt">were 2.2% and 3.9%, respectively. The majority
            of borrowings in 2008 and 2009 were subject to alternative (i) LIBOR (London Interbank Offered Rate), plus applicable margin on contracts of 30 days or more. During the thirty-nine</font> <font style="FONT-SIZE: 10pt">week periods ended September 26, 2009</font> <font style="FONT-SIZE: 10pt">and September 27, 2008, the Company&rsquo;s outstanding borrowings ranged from $-0- to $4.9</font> <font style="FONT-SIZE: 10pt">million and $-0- to $10.5</font>
            <font style="FONT-SIZE: 10pt">million, respectively. At September 26, 2009</font> <font style="FONT-SIZE: 10pt">and December 27, 2008, there were borrowings of $0</font> <font style="FONT-SIZE: 10pt">and $4.9 million outstanding under this facility, respectively. At September 26, 2009</font> <font style="FONT-SIZE: 10pt">and December 27, 2008, there were letters of credit outstanding for $1.6 million. At September 26, 2009, the Company had availability for additional borrowings
            under the Revolving Credit Facility of $13.4 million.&nbsp;<br>
            &nbsp;&nbsp;</font></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.3in" align="center"><a name="PAGENUM"><font style="FONT-SIZE: 10pt">12</font></a></p>
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            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b><font style="FONT-SIZE: 10pt">RCM TECHNOLOGIES, INC. AND SUBSIDIARIES</font></b></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b><font style="FONT-SIZE: 10pt">NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS</font></b></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px; BORDER-BOTTOM: 0.5pt solid" align="center"><font style="FONT-SIZE: 10pt">(In thousands, except share and per share amounts, unless otherwise indicated)</font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><b><font style="FONT-SIZE: 10pt; COLOR: #000000">9.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Goodwill and Intangibles </font></b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.3in" align="left"><font style="FONT-SIZE: 10pt">The Company is required to perform a goodwill impairment test on at least an annual basis. </font><font style="FONT-SIZE: 10pt; COLOR: #000000">Application of the goodwill impairment test requires significant judgments, including estimation of future cash flows, which are dependent on internal forecasts, estimation of the long-term rate of growth for the
            businesses, the useful life over which cash flows will occur and determination of the Company&rsquo;s weighted average cost of capital. Changes in these estimates and assumptions could materially affect the determination of fair value and/or conclusions on goodwill impairment for each reporting unit. The Company conducts its annual goodwill impairment test as of the last day of the Company's fiscal November each year, or more frequently if indicators of impairment exist.
            </font><font style="FONT-SIZE: 10pt">The Company compares the fair value of each of its reporting units to their respective carrying values, including related goodwill. There were no triggering events during the thirty-nine</font> <font style="FONT-SIZE: 10pt">week period ended September 26, 2009</font> <font style="FONT-SIZE: 10pt">that indicated a need to perform the impairment test prior to the Company's annual test date.<br>
            &nbsp; </font></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.3in" align="left"><font style="FONT-SIZE: 10pt">The carrying amount of goodwill for the thirty-nine</font> <font style="FONT-SIZE: 10pt">week period ended September 26, 2009</font> <font style="FONT-SIZE: 10pt">is summarized as follows:<br>
            &nbsp; </font></p>

            <table style="MARGIN-LEFT: 0.2in" cellspacing="0" cellpadding="0" width="616" border="0">
                <tr>
                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="20">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="220">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="82">
                        <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt">Information<br>
                        Technology</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="15">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="75">
                        <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt">Engineering</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="77">
                        <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt">Commercial</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="53">
                        <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt">Total</font></p>
                    </td>

                    <td valign="bottom" width="15">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-TOP: medium none" valign="bottom" width="240" colspan="2">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="82">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="15">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="75">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="77">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="53">&nbsp;</td>

                    <td valign="bottom" width="15">&nbsp;</td>
                </tr>

                <tr>
                    <td valign="bottom" width="240" colspan="2">
                        <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Balance as of December 27, 2008</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="82">
                        <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$4,734</font></p>
                    </td>

                    <td valign="bottom" width="15">&nbsp;</td>

                    <td valign="bottom" width="75">
                        <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$ -</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="77">
                        <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$1,804</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="53">
                        <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$6,538</font></p>
                    </td>

                    <td valign="bottom" width="15">&nbsp;</td>
                </tr>

                <tr>
                    <td valign="bottom" width="240" colspan="2">&nbsp;</td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="82">&nbsp;</td>

                    <td valign="bottom" width="15">&nbsp;</td>

                    <td valign="bottom" width="75">&nbsp;</td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="77">&nbsp;</td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="53">&nbsp;</td>

                    <td valign="bottom" width="15">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="240" colspan="2">
                        <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Goodwill additions for thirty-nine<br>
                        week</font> <font style="FONT-SIZE: 10pt">period</font> <font style="FONT-SIZE: 10pt">ended September 26, 2009</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="82">
                        <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">1,622</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="15">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="75">
                        <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">100</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="77">
                        <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">-</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="53">
                        <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">1,722</font></p>
                    </td>

                    <td valign="bottom" width="15">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-TOP: medium none" valign="bottom" width="240" colspan="2">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="82">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="15">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="75">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="77">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="53">&nbsp;</td>

                    <td valign="bottom" width="15">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-BOTTOM: black 2pt double" valign="bottom" width="20">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 2pt double" valign="bottom" width="220">
                        <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Total</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 2pt double" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 2pt double" valign="bottom" width="82">
                        <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$6,356</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 2pt double" valign="bottom" width="15">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 2pt double" valign="bottom" width="75">
                        <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$100</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 2pt double" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 2pt double" valign="bottom" width="77">
                        <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$1,804</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 2pt double" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 2pt double" valign="bottom" width="53">
                        <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$8,260</font></p>
                    </td>

                    <td valign="bottom" width="15">&nbsp;</td>
                </tr>
            </table>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.3in" align="left"><font style="FONT-SIZE: 10pt; COLOR: #000000">The following table reflects the components of intangible assets, excluding goodwill:</font></p>

            <p></p>

            <table style="MARGIN-LEFT: 0.2in" cellspacing="0" cellpadding="0" width="624" border="0">
                <tr>
                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="top" width="10">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="180">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="205" colspan="3">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt; COLOR: #000000">September 26, 2009</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="20">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="206" colspan="3">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt; COLOR: #000000">December 27, 2008</font></p>
                    </td>
                </tr>

                <tr style="HEIGHT: 21.1pt">
                    <td style="BORDER-TOP: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="top" width="10">&nbsp;</td>

                    <td style="BORDER-TOP: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="180">&nbsp;</td>

                    <td style="BORDER-TOP: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="81">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt; COLOR: #000000">Gross<br>
                        Carrying Amount</font></p>
                    </td>

                    <td style="BORDER-TOP: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="20">&nbsp;</td>

                    <td style="BORDER-TOP: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="103">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt; COLOR: #000000">Accumulated Amortization</font></p>
                    </td>

                    <td style="BORDER-TOP: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="20">&nbsp;</td>

                    <td style="BORDER-TOP: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="82">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt; COLOR: #000000">Gross Carrying Amount</font></p>
                    </td>

                    <td style="BORDER-TOP: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="20">&nbsp;</td>

                    <td style="BORDER-TOP: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="103">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt; COLOR: #000000">Accumulated Amortization</font></p>
                    </td>
                </tr>

                <tr>
                    <td style="BORDER-TOP: medium none" valign="top" width="191" colspan="2">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt; COLOR: #000000">Definite-lived intangible assets</font></p>
                    </td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="81">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="20">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="103">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="20">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="82">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="20">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="103">&nbsp;</td>
                </tr>

                <tr>
                    <td valign="top" width="10">&nbsp;</td>

                    <td valign="bottom" width="180">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="justify"><font style="FONT-SIZE: 10pt; COLOR: #000000">Non-compete agreements</font></p>
                    </td>

                    <td valign="bottom" width="81">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">$69</font></p>
                    </td>

                    <td valign="bottom" width="20">&nbsp;</td>

                    <td valign="bottom" width="103">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">$24</font></p>
                    </td>

                    <td valign="bottom" width="20">&nbsp;</td>

                    <td valign="bottom" width="82">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">$31</font></p>
                    </td>

                    <td valign="bottom" width="20">&nbsp;</td>

                    <td valign="bottom" width="103">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">$17</font></p>
                    </td>
                </tr>

                <tr>
                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="top" width="10">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="180">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="justify"><font style="FONT-SIZE: 10pt; COLOR: #000000">Customer relationships</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="81">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">617</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="20">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="103">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">164</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="20">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="82">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">364</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="20">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="103">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">102</font></p>
                    </td>
                </tr>

                <tr style="HEIGHT: 14.4pt">
                    <td style="BORDER-TOP: medium none" valign="top" width="10">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="180">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="81">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="20">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="103">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="20">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="82">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="20">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="103">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-BOTTOM: black 2pt double" valign="top" width="10">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 2pt double" valign="bottom" width="180">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="justify"><font style="FONT-SIZE: 10pt; COLOR: #000000">Total</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 2pt double" valign="bottom" width="81">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">$686</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 2pt double" valign="bottom" width="20">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 2pt double" valign="bottom" width="103">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">$188</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 2pt double" valign="bottom" width="20">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 2pt double" valign="bottom" width="82">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">$395</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 2pt double" valign="bottom" width="20">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 2pt double" valign="bottom" width="103">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">$119</font></p>
                    </td>
                </tr>
            </table>

            <p></p>

            <div title="EE+ Page Footer" style="MARGIN-TOP: 12pt">
                <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><a name="PAGENUM"><font style="FONT-SIZE: 10pt">13</font></a></p>
            </div>
            <!-- PAGE BREAK  -->

            <div title="EE+ Page Break" style="FONT-SIZE: 1pt; PAGE-BREAK-AFTER: always; WIDTH: 100%; HEIGHT: 1px">
                <hr>
            </div>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b><font style="FONT-SIZE: 10pt">RCM TECHNOLOGIES, INC. AND SUBSIDIARIES<br>
            NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS</font></b></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px; BORDER-BOTTOM: 0.5pt solid" align="center"><font style="FONT-SIZE: 10pt">(In thousands, except share and per share amounts, unless otherwise indicated)</font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><b><font style="FONT-SIZE: 10pt; COLOR: #000000">10.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Stockholders' Equity</font></b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 18px" align="left"><font style="FONT-SIZE: 10pt; COLOR: #000000">&nbsp;&nbsp;&nbsp; <u>Common Stock Reserved</u></font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 18px" align="left"><font style="FONT-SIZE: 10pt; COLOR: #000000">&nbsp;&nbsp;&nbsp; Unissued shares of common stock were reserved for the following purposes:</font></p>

            <p></p>

            <table style="MARGIN-LEFT: 0.3in" cellspacing="0" cellpadding="0" width="450" align="center" border="0">
                <tr>
                    <td style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0.03in; BORDER-TOP: medium none; PADDING-LEFT: 0.03in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="218">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0.03in; BORDER-TOP: medium none; PADDING-LEFT: 0.03in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="15">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0.03in; BORDER-TOP: medium none; PADDING-LEFT: 0.03in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="92">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt">September</font> <font style="FONT-SIZE: 10pt">26,<br>
                        2009</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0.03in; BORDER-TOP: medium none; PADDING-LEFT: 0.03in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="12">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0.03in; BORDER-TOP: medium none; PADDING-LEFT: 0.03in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt">December 27,<br>
                        2008</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0.03in; BORDER-TOP: medium none; PADDING-LEFT: 0.03in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; PADDING-TOP: 0in; BORDER-BOTTOM: medium none" valign="bottom" width="15">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0.03in; BORDER-TOP: medium none; PADDING-LEFT: 0.03in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; PADDING-TOP: 0in; BORDER-BOTTOM: medium none" valign="bottom" width="218">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0.03in; BORDER-TOP: medium none; PADDING-LEFT: 0.03in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; PADDING-TOP: 0in; BORDER-BOTTOM: medium none" valign="bottom" width="15">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0.03in; BORDER-TOP: medium none; PADDING-LEFT: 0.03in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; PADDING-TOP: 0in; BORDER-BOTTOM: medium none" valign="bottom" width="92">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0.03in; BORDER-TOP: medium none; PADDING-LEFT: 0.03in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; PADDING-TOP: 0in; BORDER-BOTTOM: medium none" valign="bottom" width="12">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0.03in; BORDER-TOP: medium none; PADDING-LEFT: 0.03in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; PADDING-TOP: 0in; BORDER-BOTTOM: medium none" valign="bottom" width="90">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0.03in; BORDER-TOP: medium none; PADDING-LEFT: 0.03in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; PADDING-TOP: 0in; BORDER-BOTTOM: medium none" valign="bottom" width="15">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0.03in; BORDER-TOP: medium none; PADDING-LEFT: 0.03in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; PADDING-TOP: 0in; BORDER-BOTTOM: medium none" valign="bottom" width="218">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="justify"><font style="FONT-SIZE: 10pt; COLOR: #000000">Exercise of options outstanding</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0.03in; BORDER-TOP: medium none; PADDING-LEFT: 0.03in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; PADDING-TOP: 0in; BORDER-BOTTOM: medium none" valign="bottom" width="15">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0.03in; BORDER-TOP: medium none; PADDING-LEFT: 0.03in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; PADDING-TOP: 0in; BORDER-BOTTOM: medium none" valign="bottom" width="92">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">1,559,400</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0.03in; BORDER-TOP: medium none; PADDING-LEFT: 0.03in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; PADDING-TOP: 0in; BORDER-BOTTOM: medium none" valign="bottom" width="12">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0.03in; BORDER-TOP: medium none; PADDING-LEFT: 0.03in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; PADDING-TOP: 0in; BORDER-BOTTOM: medium none" valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">1,293,900</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0.03in; BORDER-TOP: medium none; PADDING-LEFT: 0.03in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; PADDING-TOP: 0in; BORDER-BOTTOM: medium none" valign="bottom" width="15">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0.03in; BORDER-TOP: medium none; PADDING-LEFT: 0.03in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="218">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="justify"><font style="FONT-SIZE: 10pt; COLOR: #000000">Future grants of options</font> <font style="FONT-SIZE: 10pt; COLOR: #000000">or shares</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0.03in; BORDER-TOP: medium none; PADDING-LEFT: 0.03in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="15">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0.03in; BORDER-TOP: medium none; PADDING-LEFT: 0.03in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="92">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">431,294</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0.03in; BORDER-TOP: medium none; PADDING-LEFT: 0.03in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="12">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0.03in; BORDER-TOP: medium none; PADDING-LEFT: 0.03in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">699,294</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0.03in; BORDER-TOP: medium none; PADDING-LEFT: 0.03in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; PADDING-TOP: 0in; BORDER-BOTTOM: medium none" valign="bottom" width="15">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0.03in; BORDER-TOP: medium none; PADDING-LEFT: 0.03in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; PADDING-TOP: 0in; BORDER-BOTTOM: medium none" valign="bottom" width="218">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0.03in; BORDER-TOP: medium none; PADDING-LEFT: 0.03in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; PADDING-TOP: 0in; BORDER-BOTTOM: medium none" valign="bottom" width="15">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0.03in; BORDER-TOP: medium none; PADDING-LEFT: 0.03in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; PADDING-TOP: 0in; BORDER-BOTTOM: medium none" valign="bottom" width="92">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0.03in; BORDER-TOP: medium none; PADDING-LEFT: 0.03in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; PADDING-TOP: 0in; BORDER-BOTTOM: medium none" valign="bottom" width="12">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0.03in; BORDER-TOP: medium none; PADDING-LEFT: 0.03in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; PADDING-TOP: 0in; BORDER-BOTTOM: medium none" valign="bottom" width="90">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0.03in; BORDER-TOP: medium none; PADDING-LEFT: 0.03in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; PADDING-TOP: 0in; BORDER-BOTTOM: medium none" valign="bottom" width="15">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0.03in; BORDER-TOP: medium none; PADDING-LEFT: 0.03in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; PADDING-TOP: 0in; BORDER-BOTTOM: black 2pt double" valign="bottom" width="218">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="justify"><font style="FONT-SIZE: 10pt; COLOR: #000000">Total</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0.03in; BORDER-TOP: medium none; PADDING-LEFT: 0.03in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; PADDING-TOP: 0in; BORDER-BOTTOM: black 2pt double" valign="bottom" width="15">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0.03in; BORDER-TOP: medium none; PADDING-LEFT: 0.03in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; PADDING-TOP: 0in; BORDER-BOTTOM: black 2pt double" valign="bottom" width="92">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">1,990,694</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0.03in; BORDER-TOP: medium none; PADDING-LEFT: 0.03in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; PADDING-TOP: 0in; BORDER-BOTTOM: black 2pt double" valign="bottom" width="12">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0.03in; BORDER-TOP: medium none; PADDING-LEFT: 0.03in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; PADDING-TOP: 0in; BORDER-BOTTOM: black 2pt double" valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">1,993,194</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0.03in; BORDER-TOP: medium none; PADDING-LEFT: 0.03in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; PADDING-TOP: 0in; BORDER-BOTTOM: medium none" valign="bottom" width="15">&nbsp;</td>
                </tr>
            </table>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt" align="left"><b><font style="FONT-SIZE: 10pt; COLOR: #000000">11.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Earnings Per Share</font></b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.3in; TEXT-INDENT: -18px" align="left"><font style="FONT-SIZE: 10pt; COLOR: #000000">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Both basic and diluted earnings (loss) per share for all periods are calculated based on the reported earnings in the Company&rsquo;s consolidated statements of operations.</font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.3in; TEXT-INDENT: -18px" align="left"><font style="FONT-SIZE: 10pt; COLOR: #000000">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The number of common shares used to calculate basic and diluted (loss) earnings per share for the thirteen and thirty-nine</font> <font style="FONT-SIZE: 10pt; COLOR: #000000">week periods ended September 26, 2009</font> <font style="FONT-SIZE: 10pt; COLOR: #000000">and September 27, 2008</font>
            <font style="FONT-SIZE: 10pt; COLOR: #000000">was determined as follows:</font></p>

            <p></p>

            <table style="MARGIN-LEFT: 0.2in" cellspacing="0" cellpadding="0" width="641" border="0">
                <tr>
                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="19">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="214">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="192" colspan="3">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt; COLOR: #000000">Thirteen Week Periods Ended</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="198" colspan="3">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt; COLOR: #000000">Thirty-Nine Week Periods Ended</font></p>
                    </td>
                </tr>

                <tr>
                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="19">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="214">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt">September</font> <font style="FONT-SIZE: 10pt">26,<br>
                        2009</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt">September</font> <font style="FONT-SIZE: 10pt">27,<br>
                        2008</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt">September</font> <font style="FONT-SIZE: 10pt">26,<br>
                        2009</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt">September</font> <font style="FONT-SIZE: 10pt">27,<br>
                        2008</font></p>
                    </td>
                </tr>

                <tr>
                    <td style="BORDER-TOP: medium none" valign="bottom" width="19">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="214">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="84">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="90">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="90">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="90">&nbsp;</td>
                </tr>

                <tr>
                    <td valign="bottom" width="233" colspan="2">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="justify"><font style="FONT-SIZE: 10pt">Basic</font></p>
                    </td>

                    <td valign="bottom" width="84">&nbsp;</td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="90">&nbsp;</td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="90">&nbsp;</td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="90">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-BOTTOM: black 2pt double" valign="bottom" width="19">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 2pt double" valign="bottom" width="214">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt; COLOR: #000000">Weighted average shares outstanding</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 2pt double" valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">12,960,778</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 2pt double" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 2pt double" valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">12,774,026</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 2pt double" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 2pt double" valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">12,862,607</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 2pt double" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 2pt double" valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">12,604,827</font></p>
                    </td>
                </tr>

                <tr>
                    <td style="BORDER-TOP: medium none" valign="bottom" width="19">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="214">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="84">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="90">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="90">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="90">&nbsp;</td>
                </tr>

                <tr>
                    <td valign="bottom" width="233" colspan="2">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="justify"><font style="FONT-SIZE: 10pt; COLOR: #000000">Diluted</font></p>
                    </td>

                    <td valign="bottom" width="84">&nbsp;</td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="90">&nbsp;</td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="90">&nbsp;</td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="90">&nbsp;</td>
                </tr>

                <tr>
                    <td valign="bottom" width="19">&nbsp;</td>

                    <td valign="bottom" width="214">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="justify"><font style="FONT-SIZE: 10pt; COLOR: #000000">Shares used for basic calculation</font></p>
                    </td>

                    <td valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">12,960,778</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">12,774,026</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">12,862,607</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">12,604,827</font></p>
                    </td>
                </tr>

                <tr>
                    <td valign="bottom" width="19">&nbsp;</td>

                    <td valign="bottom" width="214">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt; COLOR: #000000">Dilutive effect of options granted</font></p>

                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt; COLOR: #000000">under the Company&rsquo;s stock option plans</font></p>
                    </td>

                    <td valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">6,766</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">-</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">1,750</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">-</font></p>
                    </td>
                </tr>

                <tr>
                    <td style="BORDER-TOP: black 0.5pt solid; BORDER-BOTTOM: black 2pt double" valign="bottom" width="19">&nbsp;</td>

                    <td style="BORDER-TOP: black 0.5pt solid; BORDER-BOTTOM: black 2pt double" valign="bottom" width="214">&nbsp;</td>

                    <td style="BORDER-TOP: black 0.5pt solid; BORDER-BOTTOM: black 2pt double" valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">12,967,544</font></p>
                    </td>

                    <td style="BORDER-TOP: black 0.5pt solid; BORDER-BOTTOM: black 2pt double" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-TOP: black 0.5pt solid; BORDER-BOTTOM: black 2pt double" valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">12,774,026</font></p>
                    </td>

                    <td style="BORDER-TOP: black 0.5pt solid; BORDER-BOTTOM: black 2pt double" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-TOP: black 0.5pt solid; BORDER-BOTTOM: black 2pt double" valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">12,864,357</font></p>
                    </td>

                    <td style="BORDER-TOP: black 0.5pt solid; BORDER-BOTTOM: black 2pt double" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-TOP: black 0.5pt solid; BORDER-BOTTOM: black 2pt double" valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">12,604,827</font></p>
                    </td>
                </tr>
            </table>

            <p></p>

            <table style="MARGIN-LEFT: 0.2in" cellspacing="0" cellpadding="0" width="641" border="0">
                <tr>
                    <td style="BORDER-BOTTOM: black 2pt double" valign="bottom" width="233">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt; COLOR: #000000">Antidilutive options outstanding but <br>
                        not included in share calculations</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 2pt double" valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">1,539,400</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 2pt double" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 2pt double" valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">1,334,900</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 2pt double" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 2pt double" valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">1,539,400</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 2pt double" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 2pt double" valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">1,334,900</font></p>
                    </td>
                </tr>
            </table>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.3in" align="left"><font style="FONT-SIZE: 10pt">In the reporting periods where there is net loss, the basic weighted average shares are used to determine loss per share because impact of stock options would be antidilutive.</font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt" align="left"><b><font style="FONT-SIZE: 10pt; COLOR: #000000">12.&nbsp;&nbsp;&nbsp;&nbsp;Share - Based Compensation</font></b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.3in" align="left"><font style="FONT-SIZE: 10pt"><a name="OLE_LINK26"></a><a name="OLE_LINK27">At</a> September 26, 2009, the Company had five share-based employee compensation plans. The Company measures the fair value of stock options, if and when granted, based upon the closing market price of the Company&rsquo;s common stock on the date of grant. Grants vest over periods ranging from one to three years
            and expire within 10 years of issuance. Stock options that vest in accordance with service conditions amortize over their applicable vesting period using the straight-line method.</font></p>

            <p></p>

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                <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><a name="PAGENUM"><font style="FONT-SIZE: 10pt">14</font></a></p>
            </div>
            <!-- PAGE BREAK  -->

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                <hr>
            </div>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b><font style="FONT-SIZE: 10pt">RCM TECHNOLOGIES, INC. AND SUBSIDIARIES<br>
            NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS</font></b></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px; BORDER-BOTTOM: 0.5pt solid" align="center"><font style="FONT-SIZE: 10pt">(In thousands, except share and per share amounts, unless otherwise indicated)</font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt" align="left"><b><font style="FONT-SIZE: 10pt; COLOR: #000000">12.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Share - Based Compensation (Continued)</font></b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.3in" align="left"><font style="FONT-SIZE: 10pt">The Company recognizes compensation costs in the financial statements for all share-based payments granted subsequent to January 1, 2006 based on the grant date fair value estimated in accordance with &ldquo;Share-Based Payment, revised 2004.&rdquo;</font> <font style="FONT-SIZE: 10pt">Compensation cost recognized in 2009 and 2008 included: (a) compensation
            cost for all share-based payments granted prior to, but not yet vested as of January 1, 2006, based on the grant date fair value estimated, adjusted for estimated forfeitures, and (b)&nbsp;compensation cost for all stock-based payments granted subsequent to January&nbsp;1, 2006, based on the grant date fair value estimated, adjusted for estimated forfeitures. The straight-line recognition method is used to recognize compensation expense associated with share-based payments that are
            subject to graded vesting based on service conditions. </font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.3in" align="left"><font style="FONT-SIZE: 10pt">Share-based compensation expense of $99, or $0.01</font> <font style="FONT-SIZE: 10pt">per diluted share, and $145, or $0.01</font> <font style="FONT-SIZE: 10pt">per diluted share, was recognized for the thirty-nine</font> <font style="FONT-SIZE: 10pt">week periods ended September 26, 2009</font> <font style="FONT-SIZE: 10pt">and September 27, 2008,
            respectively.</font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.3in" align="left"><font style="FONT-SIZE: 10pt; COLOR: #000000">The weighted average fair value of options granted using the Black-Scholes Option Pricing Model during the thirty-nine</font> <font style="FONT-SIZE: 10pt; COLOR: #000000">week periods ended September 26, 2009</font> <font style="FONT-SIZE: 10pt; COLOR: #000000">and September 27, 2008</font> <font style="FONT-SIZE: 10pt; COLOR: #000000">has
            been estimated using the following assumptions:<br>
            &nbsp; </font></p>

            <table cellspacing="0" cellpadding="0" width="500" align="center" border="0">
                <tr>
                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="247">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="12">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="198" colspan="3">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt; COLOR: #000000">Thirty-Nine Week Periods Ended</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="13">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="247">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="12">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="102">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt">September</font> <font style="FONT-SIZE: 10pt">26,<br>
                        2009</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="12">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt">September</font> <font style="FONT-SIZE: 10pt">27</font><font style="FONT-SIZE: 10pt; COLOR: #000000">,<br>
                        2008</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="13">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="247">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt; COLOR: #000000">Weighted average risk-free interest rate</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="12">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="102">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">2.19%</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="12">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">3.04%</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="13">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="247">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="justify"><font style="FONT-SIZE: 10pt; COLOR: #000000">Expected term of option</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="12">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="102">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">5 Years</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="12">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">5 Years</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="13">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="247">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="justify"><font style="FONT-SIZE: 10pt; COLOR: #000000">Expected stock price volatility</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="12">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="102">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">66.3%</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="12">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">57.5%</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="13">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="247">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="justify"><font style="FONT-SIZE: 10pt; COLOR: #000000">Expected dividend yield</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="12">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="102">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">N/A</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="12">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">N/A</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="13">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="247">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="justify"><font style="FONT-SIZE: 10pt; COLOR: #000000">Annual forfeiture rate</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="12">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="102">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">13.86%</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="12">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">12.1%</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="13">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="247">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="justify"><font style="FONT-SIZE: 10pt; COLOR: #000000">Weighted-average grant date fair value</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="12">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="102">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">$0.94</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="12">&nbsp;</td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">$2.57</font></p>
                    </td>

                    <td style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none" valign="bottom" width="13">&nbsp;</td>
                </tr>
            </table>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.3in" align="left"><font style="FONT-SIZE: 10pt; COLOR: #000000">Activity regarding outstanding options for the thirty-nine</font> <font style="FONT-SIZE: 10pt; COLOR: #000000">week period ended September 26, 2009</font> <font style="FONT-SIZE: 10pt; COLOR: #000000">is as follows:</font></p>

            <p></p>

            <table cellspacing="0" cellpadding="0" width="553" align="center" border="0">
                <tr>
                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="318">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">&nbsp;</p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="223" colspan="3">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt; COLOR: #000000">All Stock Options Outstanding</font></p>
                    </td>

                    <td valign="bottom" width="12">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">&nbsp;</p>
                    </td>
                </tr>

                <tr style="HEIGHT: 23pt">
                    <td style="BORDER-TOP: medium none" valign="bottom" width="318">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt; COLOR: #000000"><br>
                        &nbsp;</font></p>
                    </td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">&nbsp;</p>

                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt; COLOR: #000000">Shares</font></p>
                    </td>

                    <td style="BORDER-TOP: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="12">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">&nbsp;</p>
                    </td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="121">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt; COLOR: #000000">Weighted Average<br>
                        Exercise Price</font></p>
                    </td>

                    <td valign="bottom" width="12">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt; COLOR: #000000"><br>
                        &nbsp;</font></p>
                    </td>
                </tr>

                <tr>
                    <td style="BORDER-TOP: black 0.5pt solid" valign="bottom" width="318">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.2in; TEXT-INDENT: -12px" align="left"><font style="FONT-SIZE: 10pt; COLOR: #000000">Options outstanding as of December&nbsp;31, 2008</font></p>
                    </td>

                    <td style="BORDER-TOP: black 0.5pt solid" valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">1,293,900</font></p>
                    </td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="12">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt; COLOR: #000000">&nbsp;&nbsp;</font></p>
                    </td>

                    <td style="BORDER-TOP: black 0.5pt solid" valign="bottom" width="121">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">$4.48</font></p>
                    </td>

                    <td valign="bottom" width="12">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">&nbsp;</p>
                    </td>
                </tr>

                <tr>
                    <td valign="bottom" width="318">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.2in; TEXT-INDENT: -12px" align="left"><font style="FONT-SIZE: 10pt; COLOR: #000000">Options granted</font></p>
                    </td>

                    <td valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">285,000</font></p>
                    </td>

                    <td valign="bottom" width="12">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt; COLOR: #000000">&nbsp;&nbsp;</font></p>
                    </td>

                    <td valign="bottom" width="121">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">$1.65</font></p>
                    </td>

                    <td valign="bottom" width="12">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">&nbsp;</p>
                    </td>
                </tr>

                <tr>
                    <td valign="bottom" width="318">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.2in; TEXT-INDENT: -12px" align="left"><font style="FONT-SIZE: 10pt; COLOR: #000000">Options exercised</font></p>
                    </td>

                    <td valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">-</font></p>
                    </td>

                    <td valign="bottom" width="12">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt; COLOR: #000000">&nbsp;&nbsp;</font></p>
                    </td>

                    <td valign="bottom" width="121">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">-&nbsp;&nbsp;</font></p>
                    </td>

                    <td valign="bottom" width="12">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">&nbsp;</p>
                    </td>
                </tr>

                <tr>
                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="318">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.2in; TEXT-INDENT: -12px" align="left"><font style="FONT-SIZE: 10pt; COLOR: #000000">Options forfeited/cancelled</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">&nbsp;(19,500</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="12">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt; COLOR: #000000">)&nbsp;</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="121">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">$3.29</font></p>
                    </td>

                    <td valign="bottom" width="12">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">&nbsp;</p>
                    </td>
                </tr>

                <tr>
                    <td style="BORDER-TOP: medium none" valign="middle" width="318">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.2in; TEXT-INDENT: -12px" align="left">&nbsp;</p>
                    </td>

                    <td style="BORDER-TOP: medium none" valign="middle" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right">&nbsp;</p>
                    </td>

                    <td style="BORDER-TOP: medium none" valign="middle" width="12">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt; COLOR: #000000">&nbsp;&nbsp;</font></p>
                    </td>

                    <td style="BORDER-TOP: medium none" valign="middle" width="121">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right">&nbsp;</p>
                    </td>

                    <td valign="middle" width="12">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">&nbsp;</p>
                    </td>
                </tr>

                <tr>
                    <td style="BORDER-BOTTOM: black 2pt double" valign="bottom" width="318">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.2in; TEXT-INDENT: -12px" align="left"><font style="FONT-SIZE: 10pt; COLOR: #000000">Options outstanding as of September 26, 2009</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 2pt double" valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">1,559,400</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 2pt double" valign="bottom" width="12">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt; COLOR: #000000">&nbsp;&nbsp;</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 2pt double" valign="bottom" width="121">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">$3.98</font></p>
                    </td>

                    <td valign="bottom" width="12">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">&nbsp;</p>
                    </td>
                </tr>

                <tr>
                    <td style="BORDER-TOP: medium none" valign="middle" width="318">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.2in; TEXT-INDENT: -12px" align="left">&nbsp;</p>
                    </td>

                    <td style="BORDER-TOP: medium none" valign="middle" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right">&nbsp;</p>
                    </td>

                    <td style="BORDER-TOP: medium none" valign="middle" width="12">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt; COLOR: #000000">&nbsp;&nbsp;</font></p>
                    </td>

                    <td style="BORDER-TOP: medium none" valign="middle" width="121">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">&nbsp;</p>
                    </td>

                    <td valign="middle" width="12">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">&nbsp;</p>
                    </td>
                </tr>

                <tr>
                    <td valign="bottom" width="318">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.2in; TEXT-INDENT: -12px" align="left"><font style="FONT-SIZE: 10pt; COLOR: #000000">Option price range at September 26, 2009</font></p>
                    </td>

                    <td valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">$0.95 - $9.81</font></p>
                    </td>

                    <td valign="bottom" width="12">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt; COLOR: #000000">&nbsp;&nbsp;</font></p>
                    </td>

                    <td valign="bottom" width="121">&nbsp;</td>

                    <td valign="bottom" width="12">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">&nbsp;</p>
                    </td>
                </tr>

                <tr>
                    <td valign="bottom" width="318">&nbsp;</td>

                    <td valign="bottom" width="90">&nbsp;</td>

                    <td valign="bottom" width="12">&nbsp;</td>

                    <td valign="bottom" width="121">&nbsp;</td>

                    <td valign="bottom" width="12">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-BOTTOM: black 2pt double" valign="bottom" width="318">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.2in; TEXT-INDENT: -12px" align="left"><font style="FONT-SIZE: 10pt; COLOR: #000000">Options exercisable as of September 26, 2009</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 2pt double" valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">1,237,400</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 2pt double" valign="bottom" width="12">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 2pt double" valign="bottom" width="121">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">$4.34</font></p>
                    </td>

                    <td valign="bottom" width="12">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-TOP: medium none" valign="bottom" width="318">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="90">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="12">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="121">&nbsp;</td>

                    <td valign="bottom" width="12">&nbsp;</td>
                </tr>

                <tr>
                    <td valign="bottom" width="318">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.1in; TEXT-INDENT: -9px" align="left"><font style="FONT-SIZE: 10pt; COLOR: #000000">Intrinsic value of outstanding stock options as of September 26, 2009</font></p>
                    </td>

                    <td valign="bottom" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">$133,850</font></p>
                    </td>

                    <td valign="bottom" width="12">&nbsp;</td>

                    <td valign="bottom" width="121">&nbsp;</td>

                    <td valign="bottom" width="12">&nbsp;</td>
                </tr>
            </table>

            <p></p>

            <div title="EE+ Page Footer" style="MARGIN-TOP: 12pt">
                <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><a name="PAGENUM"><font style="FONT-SIZE: 10pt">15</font></a></p>
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            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 10pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b>RCM TECHNOLOGIES, INC. AND SUBSIDIARIES</b></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b><font style="FONT-SIZE: 10pt">NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS</font></b></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px; BORDER-BOTTOM: 0.5pt solid" align="center"><font style="FONT-SIZE: 10pt">(In thousands, except share and per share amounts, unless otherwise indicated)</font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><b><font style="FONT-SIZE: 10pt; COLOR: #000000">12.&nbsp;&nbsp;&nbsp;&nbsp;Share - Based Compensation (Continued)</font></b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 18px" align="left"><b><font style="FONT-SIZE: 10pt; COLOR: #000000">&nbsp;&nbsp;&nbsp; Incentive Stock Option Plans (Continued)</font></b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.3in" align="left"><font style="FONT-SIZE: 10pt">1992 Incentive Stock Option Plan (the 1992 Plan)</font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.3in" align="left"><font style="FONT-SIZE: 10pt">The 1992 Plan, approved by the Company&rsquo;s stockholders in April 1992 and amended in April 1998, provided for the issuance of up to 500,000 shares of common stock per individual to officers, directors, and key employees of the Company and its subsidiaries through February 13, 2002, at which time the 1992 Plan expired. The options issued were intended to be incentive
            stock options pursuant to Section 422A of the Internal Revenue Code. The option terms were not permitted to exceed 10 years and the exercise price was not permitted to be less than 100% of the fair market value of the shares at the time of grant. The Compensation Committee of the Board of Directors determined the vesting period at the time of grant for each of these options. As of September 26, 2009, options to purchase 60,455</font> <font style="FONT-SIZE: 10pt">shares of common
            stock granted under the 1992 Plan were outstanding.</font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.3in" align="left"><font style="FONT-SIZE: 10pt">1994 Non-employee Directors Stock Option Plan (the 1994 Plan)</font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 10pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.3in" align="left">The 1994 Plan, approved by the Company&rsquo;s stockholders in May 1994 and amended in April 1998, provided for the issuance of up to 110,000 shares of common stock to non-employee directors of the Company through February 19, 2004, at which time the 1994 Plan expired. Options granted under the 1994 Plan were granted at fair market value at the date of grant, and the exercise of options
            is contingent upon service as a director for a period of one year. Options granted under the 1994 Plan terminate when an optionee ceases to be a director of the Company. As of September 26, 2009, options to purchase 50,000 shares of common stock granted under the 1994 Plan were outstanding.</p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.3in" align="left"><font style="FONT-SIZE: 10pt">1996 Executive Stock Option Plan (the 1996 Plan)</font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 10pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.3in" align="left">The 1996 Plan, approved by the Company&rsquo;s stockholders in August 1996 and amended in April 1999, provided for the issuance of up to 1,250,000 shares of common stock to officers and key employees of the Company and its subsidiaries through January 1, 2006, at which time the 1996 Plan expired. Options are generally granted at fair market value at the date of grant. The Compensation
            Committee of the Board of Directors determines the vesting period at the time of grant. As of September 26, 2009, options to purchase 677,045 shares of common stock granted under the 1996 Plan were outstanding.<br>
            &nbsp;</p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.3in" align="left"><font style="FONT-SIZE: 10pt">2000 Employee Stock Incentive Plan (the 2000 Plan)</font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.3in" align="left"><font style="FONT-SIZE: 10pt">The 2000 Plan, approved by the Company&rsquo;s stockholders in April 2001, provides for the issuance of up to 1,500,000 shares of the Company&rsquo;s common stock to officers and key employees of the Company and its subsidiaries or to consultants and advisors utilized by the Company. The Compensation Committee of the Board of Directors may award incentive
            stock options or non-qualified stock options, as well as stock appreciation rights, and determines the vesting period at the time of grant. As of September 26, 2009, 3,694 shares of common stock were available for future grants under the 2000 Plan, and options to purchase 499,500</font> <font style="FONT-SIZE: 10pt">shares of common stock granted under the 2000 Plan were outstanding.</font></p>

            <p></p>

            <div title="EE+ Page Footer" style="MARGIN-TOP: 12pt">
                <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><a name="PAGENUM"><font style="FONT-SIZE: 10pt">16</font></a></p>
            </div>
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            </div>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b><font style="FONT-SIZE: 10pt">RCM TECHNOLOGIES, INC. AND SUBSIDIARIES</font></b></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b><font style="FONT-SIZE: 10pt">NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS</font></b></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px; BORDER-BOTTOM: 0.5pt solid" align="center"><font style="FONT-SIZE: 10pt">(In thousands, except share and per share amounts, unless otherwise indicated)</font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><b><font style="FONT-SIZE: 10pt; COLOR: #000000">12.&nbsp;&nbsp;&nbsp;&nbsp;Share - Based Compensation (Continued)</font></b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 18px" align="left"><b><font style="FONT-SIZE: 10pt; COLOR: #000000">&nbsp;&nbsp;&nbsp; Incentive Stock Option Plans (Continued)</font></b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.3in" align="left"><font style="FONT-SIZE: 10pt">2007 Omnibus Equity Compensation Plan (the 2007 Plan)</font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.3in" align="left"><font style="FONT-SIZE: 10pt">The 2007 Plan, approved by the Company&rsquo;s stockholders in June 2007, provides for the issuance of up to 700,000 shares of the Company&rsquo;s common stock to officers, non-employee directors, employees of the Company and its subsidiaries or to consultants and advisors utilized by the Company. No more than 350,000 shares of common stock in the aggregate may be issued
            pursuant to grants of stock awards, stock units, performance shares and other stock-based awards. No more than 300,000 shares of common stock with respect to awards may be granted to any individual during any fiscal year. The Compensation Committee of the Board of Directors determines the vesting period at the time of grant. As of September 26, 2009, 427,600 shares of common stock were available for future grants under the 2007 Plan, and options to purchase 272,400 shares</font>
            <font style="FONT-SIZE: 10pt">of common stock granted under the 2007 Plan were outstanding. </font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.3in" align="left"><font style="FONT-SIZE: 10pt">As of September 26, 2009, the Company had approximately $222.4</font> <font style="FONT-SIZE: 10pt">of total unrecognized compensation cost related to non-vested awards granted under the Company&rsquo;s various share-based plans, which the Company expects to recognize over approximately a three-year period.
            </font><font style="FONT-SIZE: 10pt; COLOR: #000000">These amounts do not include the cost of any additional options that may be granted in future periods or reflect any potential changes in the Company&rsquo;s forfeiture rate.</font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-WEIGHT: bold; FONT-SIZE: 10pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.2in" align="left"><b>&nbsp;&nbsp; Employee Stock Purchase Plan</b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.3in" align="left"><font style="FONT-SIZE: 10pt">The Company implemented the 2001 Employee Stock Purchase Plan (the &ldquo;Purchase Plan&rdquo;) with shareholder approval, effective January 1, 2001. Under the Purchase Plan, employees meeting certain specific employment qualifications are eligible to participate and can purchase shares of common stock semi-annually through payroll deductions at the lower of 85% of the fair
            market value of the stock at the commencement or end of the offering period. The purchase plan permits eligible employees to purchase shares of common stock through payroll deductions for up to 10% of qualified compensation. During the thirty-nine</font> <font style="FONT-SIZE: 10pt">week period ended September 26, 2009, there were 86,752</font> <font style="FONT-SIZE: 10pt">shares issued under the Purchase Plan for net proceeds of $83. As of September 26, 2009, there were 94,536
            shares available for issuance under the Purchase Plan. Compensation expense for the Purchase Plan for the thirty-nine weeks ended September 26, 2009</font> <font style="FONT-SIZE: 10pt">and September 27, 2008</font> <font style="FONT-SIZE: 10pt">was $18</font> <font style="FONT-SIZE: 10pt">and $20,</font> <font style="FONT-SIZE: 10pt">respectively.</font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.3in" align="left"><font style="FONT-SIZE: 10pt">On June 18, 2009, the Company's</font> <font style="FONT-SIZE: 10pt">stockholders approved an amendment to the Purchase Plan increasing</font> <font style="FONT-SIZE: 10pt">the total number of shares of common stock authorized for purchase by 300,000 (from 500,000 shares to 800,000).</font> <font style="FONT-SIZE: 10pt">As of September 26, 2009, the issuance of these shares
            has</font> <font style="FONT-SIZE: 10pt">not yet been registered with the SEC.</font></p>

            <p></p>

            <div title="EE+ Page Footer" style="MARGIN-TOP: 12pt">
                <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><a name="PAGENUM"><font style="FONT-SIZE: 10pt">17</font></a></p>
            </div>
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            </div>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b><font style="FONT-SIZE: 10pt">RCM TECHNOLOGIES, INC. AND SUBSIDIARIES</font></b></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b><font style="FONT-SIZE: 10pt">NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS</font></b></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px; BORDER-BOTTOM: 0.5pt solid" align="center"><font style="FONT-SIZE: 10pt">(In thousands, except share and per share amounts, unless otherwise indicated)</font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><b><font style="FONT-SIZE: 10pt">13.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Segment Information </font></b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.3in" align="left"><font style="FONT-SIZE: 10pt; COLOR: #000000">The Company follows &ldquo;Disclosures about Segments of an Enterprise and Related Information,&rdquo; which establishes standards for companies to report information about operating segments, geographic areas and major customers. The accounting policies of each segment are the same as those described in the summary of significant accounting policies
            (</font><font style="FONT-SIZE: 10pt">see Note 1 of the Company&rsquo;s consolidated financial statements and notes thereto for the year ended December 27, 2008 as included on the Company&rsquo;s Annual Report Form 10-K.)</font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.3in" align="left"><font style="FONT-SIZE: 10pt; COLOR: #000000">Segment operating income includes selling, general and administrative expenses directly attributable to that segment as well as charges for allocating corporate costs to each of the operating segments. The following tables reflect the results of the segments consistent with the Company&rsquo;s management system:<br>
            &nbsp; </font></p>

            <table cellspacing="0" cellpadding="0" width="679" border="0">
                <tr>
                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="196">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><b><font style="FONT-SIZE: 10pt">Thirteen Week Period Ended </font></b><b><font style="FONT-SIZE: 10pt">September 26, 2009</font></b></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="19">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt">Information<br>
                        Technology</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="78">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt">Engineering</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt">Commercial</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="16">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="73">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt">Corporate</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="58">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt">Total</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="15">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-TOP: medium none" valign="bottom" width="196">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="19">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="84">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="78">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="84">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="16">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="73">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="58">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="15">&nbsp;</td>
                </tr>

                <tr>
                    <td valign="bottom" width="196">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Revenue</font></p>
                    </td>

                    <td valign="bottom" width="19">&nbsp;</td>

                    <td valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$20,902</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="78">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$15,455</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$8,394</font></p>
                    </td>

                    <td valign="bottom" width="16">&nbsp;</td>

                    <td valign="bottom" width="73">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$</font> <font style="FONT-SIZE: 10pt">-</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="58">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$44,751</font></p>
                    </td>

                    <td valign="bottom" width="15">&nbsp;</td>
                </tr>

                <tr>
                    <td valign="bottom" width="196">&nbsp;</td>

                    <td valign="bottom" width="19">&nbsp;</td>

                    <td valign="bottom" width="84">&nbsp;</td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="78">&nbsp;</td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="84">&nbsp;</td>

                    <td valign="bottom" width="16">&nbsp;</td>

                    <td valign="bottom" width="73">&nbsp;</td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="58">&nbsp;</td>

                    <td valign="bottom" width="15">&nbsp;</td>
                </tr>

                <tr>
                    <td valign="bottom" width="196">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Cost of services</font></p>
                    </td>

                    <td valign="bottom" width="19">&nbsp;</td>

                    <td valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">15,275</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="78">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">11,557</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">6,079</font></p>
                    </td>

                    <td valign="bottom" width="16">&nbsp;</td>

                    <td valign="bottom" width="73">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">-</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="58">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">32,911</font></p>
                    </td>

                    <td valign="bottom" width="15">&nbsp;</td>
                </tr>

                <tr>
                    <td valign="bottom" width="196">&nbsp;</td>

                    <td valign="bottom" width="19">&nbsp;</td>

                    <td valign="bottom" width="84">&nbsp;</td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="78">&nbsp;</td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="84">&nbsp;</td>

                    <td valign="bottom" width="16">&nbsp;</td>

                    <td valign="bottom" width="73">&nbsp;</td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="58">&nbsp;</td>

                    <td valign="bottom" width="15">&nbsp;</td>
                </tr>

                <tr>
                    <td valign="bottom" width="196">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Selling, general and administrative</font></p>
                    </td>

                    <td valign="bottom" width="19">&nbsp;</td>

                    <td valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">5,708</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="78">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">2,713</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">2,299</font></p>
                    </td>

                    <td valign="bottom" width="16">&nbsp;</td>

                    <td valign="bottom" width="73">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">-</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="58">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">10,720</font></p>
                    </td>

                    <td valign="bottom" width="15">&nbsp;</td>
                </tr>

                <tr>
                    <td valign="bottom" width="196">&nbsp;</td>

                    <td valign="bottom" width="19">&nbsp;</td>

                    <td valign="bottom" width="84">&nbsp;</td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="78">&nbsp;</td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="84">&nbsp;</td>

                    <td valign="bottom" width="16">&nbsp;</td>

                    <td valign="bottom" width="73">&nbsp;</td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="58">&nbsp;</td>

                    <td valign="bottom" width="15">&nbsp;</td>
                </tr>

                <tr>
                    <td valign="bottom" width="196">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Depreciation and amortization</font></p>
                    </td>

                    <td valign="bottom" width="19">&nbsp;</td>

                    <td valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">200</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="78">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">177</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">46</font></p>
                    </td>

                    <td valign="bottom" width="16">&nbsp;</td>

                    <td valign="bottom" width="73">&nbsp;</td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="58">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">423</font></p>
                    </td>

                    <td valign="bottom" width="15">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-TOP: black 0.5pt solid" valign="bottom" width="196">&nbsp;</td>

                    <td style="BORDER-TOP: black 0.5pt solid" valign="bottom" width="19">&nbsp;</td>

                    <td style="BORDER-TOP: black 0.5pt solid" valign="bottom" width="84">&nbsp;</td>

                    <td style="BORDER-TOP: black 0.5pt solid" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-TOP: black 0.5pt solid" valign="bottom" width="78">&nbsp;</td>

                    <td style="BORDER-TOP: black 0.5pt solid" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-TOP: black 0.5pt solid" valign="bottom" width="84">&nbsp;</td>

                    <td style="BORDER-TOP: black 0.5pt solid" valign="bottom" width="16">&nbsp;</td>

                    <td style="BORDER-TOP: black 0.5pt solid" valign="bottom" width="73">&nbsp;</td>

                    <td style="BORDER-TOP: black 0.5pt solid" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-TOP: black 0.5pt solid" valign="bottom" width="58">&nbsp;</td>

                    <td style="BORDER-TOP: black 0.5pt solid" valign="bottom" width="15">&nbsp;</td>
                </tr>

                <tr>
                    <td valign="bottom" width="196">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Operating (loss) income </font></p>
                    </td>

                    <td valign="bottom" width="19">&nbsp;</td>

                    <td valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">($281</font></p>
                    </td>

                    <td valign="bottom" width="18">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">)</font></p>
                    </td>

                    <td valign="bottom" width="78">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$1,008</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">($30</font></p>
                    </td>

                    <td valign="bottom" width="16">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">)</font></p>
                    </td>

                    <td valign="bottom" width="73">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$ -</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="58">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$697</font></p>
                    </td>

                    <td valign="bottom" width="15">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-TOP: black 2pt double" valign="bottom" width="196">&nbsp;</td>

                    <td style="BORDER-TOP: black 2pt double" valign="bottom" width="19">&nbsp;</td>

                    <td style="BORDER-TOP: black 2pt double" valign="bottom" width="84">&nbsp;</td>

                    <td style="BORDER-TOP: black 2pt double" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-TOP: black 2pt double" valign="bottom" width="78">&nbsp;</td>

                    <td style="BORDER-TOP: black 2pt double" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-TOP: black 2pt double" valign="bottom" width="84">&nbsp;</td>

                    <td style="BORDER-TOP: black 2pt double" valign="bottom" width="16">&nbsp;</td>

                    <td style="BORDER-TOP: black 2pt double" valign="bottom" width="73">&nbsp;</td>

                    <td style="BORDER-TOP: black 2pt double" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-TOP: black 2pt double" valign="bottom" width="58">&nbsp;</td>

                    <td style="BORDER-TOP: black 2pt double" valign="bottom" width="15">&nbsp;</td>
                </tr>

                <tr>
                    <td valign="bottom" width="196">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Total assets</font></p>
                    </td>

                    <td valign="bottom" width="19">&nbsp;</td>

                    <td valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$24,356</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="78">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$22,475</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$7,988</font></p>
                    </td>

                    <td valign="bottom" width="16">&nbsp;</td>

                    <td valign="bottom" width="73">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$22,696</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="58">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$77,515</font></p>
                    </td>

                    <td valign="bottom" width="15">&nbsp;</td>
                </tr>

                <tr>
                    <td valign="bottom" width="196">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Capital expenditures</font></p>
                    </td>

                    <td valign="bottom" width="19">&nbsp;</td>

                    <td valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$ -</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="78">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$35</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$ -</font></p>
                    </td>

                    <td valign="bottom" width="16">&nbsp;</td>

                    <td valign="bottom" width="73">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$7</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="58">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$42</font></p>
                    </td>

                    <td valign="bottom" width="15">&nbsp;</td>
                </tr>
            </table>

            <p></p>

            <table cellspacing="0" cellpadding="0" width="679" border="0">
                <tr>
                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="197">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><b><font style="FONT-SIZE: 10pt">Thirteen Week Period Ended </font></b><b><font style="FONT-SIZE: 10pt">September 27, 2008</font></b></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="19">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt">Information<br>
                        Technology</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="78">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt">Engineering</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt">Commercial</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="17">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="72">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt">Corporate</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="59">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt">Total</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="14">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-TOP: medium none" valign="bottom" width="197">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="19">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="84">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="78">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="84">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="17">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="72">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="59">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="14">&nbsp;</td>
                </tr>

                <tr>
                    <td valign="bottom" width="197">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Revenue</font></p>
                    </td>

                    <td valign="bottom" width="19">&nbsp;</td>

                    <td valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$26,757</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="78">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$14,662</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$10,198</font></p>
                    </td>

                    <td valign="bottom" width="17">&nbsp;</td>

                    <td valign="bottom" width="72">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$ -</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="59">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$51,617</font></p>
                    </td>

                    <td valign="bottom" width="14">&nbsp;</td>
                </tr>

                <tr>
                    <td valign="bottom" width="197">&nbsp;</td>

                    <td valign="bottom" width="19">&nbsp;</td>

                    <td valign="bottom" width="84">&nbsp;</td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="78">&nbsp;</td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="84">&nbsp;</td>

                    <td valign="bottom" width="17">&nbsp;</td>

                    <td valign="bottom" width="72">&nbsp;</td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="59">&nbsp;</td>

                    <td valign="bottom" width="14">&nbsp;</td>
                </tr>

                <tr>
                    <td valign="bottom" width="197">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Cost of services</font></p>
                    </td>

                    <td valign="bottom" width="19">&nbsp;</td>

                    <td valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">19,762</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="78">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">11,129</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">7,471</font></p>
                    </td>

                    <td valign="bottom" width="17">&nbsp;</td>

                    <td valign="bottom" width="72">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">-</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="59">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">38,362</font></p>
                    </td>

                    <td valign="bottom" width="14">&nbsp;</td>
                </tr>

                <tr>
                    <td valign="bottom" width="197">&nbsp;</td>

                    <td valign="bottom" width="19">&nbsp;</td>

                    <td valign="bottom" width="84">&nbsp;</td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="78">&nbsp;</td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="84">&nbsp;</td>

                    <td valign="bottom" width="17">&nbsp;</td>

                    <td valign="bottom" width="72">&nbsp;</td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="59">&nbsp;</td>

                    <td valign="bottom" width="14">&nbsp;</td>
                </tr>

                <tr>
                    <td valign="bottom" width="197">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Selling, general and administrative</font></p>
                    </td>

                    <td valign="bottom" width="19">&nbsp;</td>

                    <td valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">6,859</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="78">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">2,575</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">2,296</font></p>
                    </td>

                    <td valign="bottom" width="17">&nbsp;</td>

                    <td valign="bottom" width="72">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">-</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="59">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">11,730</font></p>
                    </td>

                    <td valign="bottom" width="14">&nbsp;</td>
                </tr>

                <tr>
                    <td valign="bottom" width="197">&nbsp;</td>

                    <td valign="bottom" width="19">&nbsp;</td>

                    <td valign="bottom" width="84">&nbsp;</td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="78">&nbsp;</td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="84">&nbsp;</td>

                    <td valign="bottom" width="17">&nbsp;</td>

                    <td valign="bottom" width="72">&nbsp;</td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="59">&nbsp;</td>

                    <td valign="bottom" width="14">&nbsp;</td>
                </tr>

                <tr>
                    <td valign="bottom" width="197">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Depreciation and amortization</font></p>
                    </td>

                    <td valign="bottom" width="19">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">444</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="78">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">133</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">41</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="17">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="72">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">-</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="59">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">618</font></p>
                    </td>

                    <td valign="bottom" width="14">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-TOP: black 0.5pt solid" valign="bottom" width="197">&nbsp;</td>

                    <td style="BORDER-TOP: black 0.5pt solid" valign="bottom" width="19">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="84">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="78">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="84">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="17">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="72">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="59">&nbsp;</td>

                    <td style="BORDER-TOP: black 0.5pt solid" valign="bottom" width="14">&nbsp;</td>
                </tr>

                <tr>
                    <td valign="bottom" width="197">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Operating (loss) income</font></p>
                    </td>

                    <td valign="bottom" width="19">&nbsp;</td>

                    <td valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">($308</font></p>
                    </td>

                    <td valign="bottom" width="18">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">)</font></p>
                    </td>

                    <td valign="bottom" width="78">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$825</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$390</font></p>
                    </td>

                    <td valign="bottom" width="17">&nbsp;</td>

                    <td valign="bottom" width="72">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$ -</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="59">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$907</font></p>
                    </td>

                    <td valign="bottom" width="14">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-TOP: black 2pt double" valign="bottom" width="197">&nbsp;</td>

                    <td style="BORDER-TOP: black 2pt double" valign="bottom" width="19">&nbsp;</td>

                    <td style="BORDER-TOP: black 2pt double" valign="bottom" width="84">&nbsp;</td>

                    <td style="BORDER-TOP: black 2pt double" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-TOP: black 2pt double" valign="bottom" width="78">&nbsp;</td>

                    <td style="BORDER-TOP: black 2pt double" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-TOP: black 2pt double" valign="bottom" width="84">&nbsp;</td>

                    <td style="BORDER-TOP: black 2pt double" valign="bottom" width="17">&nbsp;</td>

                    <td style="BORDER-TOP: black 2pt double" valign="bottom" width="72">&nbsp;</td>

                    <td style="BORDER-TOP: black 2pt double" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-TOP: black 2pt double" valign="bottom" width="59">&nbsp;</td>

                    <td style="BORDER-TOP: black 2pt double" valign="bottom" width="14">&nbsp;</td>
                </tr>

                <tr>
                    <td valign="bottom" width="197">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Total assets</font></p>
                    </td>

                    <td valign="bottom" width="19">&nbsp;</td>

                    <td valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$67,807</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="78">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$25,467</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$14,112</font></p>
                    </td>

                    <td valign="bottom" width="17">&nbsp;</td>

                    <td valign="bottom" width="72">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$12,093</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="59">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$119,479</font></p>
                    </td>

                    <td valign="bottom" width="14">&nbsp;</td>
                </tr>

                <tr>
                    <td valign="bottom" width="197">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Capital expenditures</font></p>
                    </td>

                    <td valign="bottom" width="19">&nbsp;</td>

                    <td valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$148</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="78">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$191</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$22</font></p>
                    </td>

                    <td valign="bottom" width="17">&nbsp;</td>

                    <td valign="bottom" width="72">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$99</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="59">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$460</font></p>
                    </td>

                    <td valign="bottom" width="14">&nbsp;</td>
                </tr>
            </table>

            <p></p>

            <div title="EE+ Page Footer" style="MARGIN-TOP: 12pt">
                <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><a name="PAGENUM"><font style="FONT-SIZE: 10pt">18</font></a></p>
            </div>
            <!-- PAGE BREAK  -->

            <div title="EE+ Page Break" style="FONT-SIZE: 1pt; PAGE-BREAK-AFTER: always; WIDTH: 100%; HEIGHT: 1px">
                <hr>
            </div>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b><font style="FONT-SIZE: 10pt">RCM TECHNOLOGIES, INC. AND SUBSIDIARIES</font></b></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b><font style="FONT-SIZE: 10pt">NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS</font></b></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px; BORDER-BOTTOM: 0.5pt solid" align="center"><font style="FONT-SIZE: 10pt">(In thousands, except share and per share amounts, unless otherwise indicated)</font></p>

            <p></p>

            <p><strong><font size="2">13.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Segment Information (Continued)</font></strong></p>

            <p></p>

            <table cellspacing="0" cellpadding="0" width="679" border="0">
                <tr>
                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="196">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><b><font style="FONT-SIZE: 10pt">Thirty-Nine Week Period</font></b> <b><font style="FONT-SIZE: 10pt">Ended </font></b><b><font style="FONT-SIZE: 10pt">September 26, 2009</font></b></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="19">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt">Information<br>
                        Technology</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="78">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt">Engineering</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt">Commercial</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="72">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt">Corporate</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="58">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt">Total</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="15">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-TOP: medium none" valign="bottom" width="196">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="19">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="84">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="78">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="84">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="72">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="58">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="15">&nbsp;</td>
                </tr>

                <tr>
                    <td valign="bottom" width="196">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Revenue</font></p>
                    </td>

                    <td valign="bottom" width="19">&nbsp;</td>

                    <td valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$65,619</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="78">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$45,657</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$28,747</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="72">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$</font> <font style="FONT-SIZE: 10pt">-</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="58">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$140,023</font></p>
                    </td>

                    <td valign="bottom" width="15">&nbsp;</td>
                </tr>

                <tr>
                    <td valign="bottom" width="196">&nbsp;</td>

                    <td valign="bottom" width="19">&nbsp;</td>

                    <td valign="bottom" width="84">&nbsp;</td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="78">&nbsp;</td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="84">&nbsp;</td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="72">&nbsp;</td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="58">&nbsp;</td>

                    <td valign="bottom" width="15">&nbsp;</td>
                </tr>

                <tr>
                    <td valign="bottom" width="196">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Cost of services</font></p>
                    </td>

                    <td valign="bottom" width="19">&nbsp;</td>

                    <td valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">49,677</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="78">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">35,243</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">20,742</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="72">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">-</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="58">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">105,662</font></p>
                    </td>

                    <td valign="bottom" width="15">&nbsp;</td>
                </tr>

                <tr>
                    <td valign="bottom" width="196">&nbsp;</td>

                    <td valign="bottom" width="19">&nbsp;</td>

                    <td valign="bottom" width="84">&nbsp;</td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="78">&nbsp;</td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="84">&nbsp;</td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="72">&nbsp;</td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="58">&nbsp;</td>

                    <td valign="bottom" width="15">&nbsp;</td>
                </tr>

                <tr>
                    <td valign="bottom" width="196">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Selling, general and administrative</font></p>
                    </td>

                    <td valign="bottom" width="19">&nbsp;</td>

                    <td valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">17,631</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="78">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">7,947</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">7,165</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="72">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">-</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="58">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">32,743</font></p>
                    </td>

                    <td valign="bottom" width="15">&nbsp;</td>
                </tr>

                <tr>
                    <td valign="bottom" width="196">&nbsp;</td>

                    <td valign="bottom" width="19">&nbsp;</td>

                    <td valign="bottom" width="84">&nbsp;</td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="78">&nbsp;</td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="84">&nbsp;</td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="72">&nbsp;</td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="58">&nbsp;</td>

                    <td valign="bottom" width="15">&nbsp;</td>
                </tr>

                <tr>
                    <td valign="bottom" width="196">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Depreciation and amortization</font></p>
                    </td>

                    <td valign="bottom" width="19">&nbsp;</td>

                    <td valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">555</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="78">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">509</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">148</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="72">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">-</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="58">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">1,212</font></p>
                    </td>

                    <td valign="bottom" width="15">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-TOP: black 0.5pt solid" valign="bottom" width="196">&nbsp;</td>

                    <td style="BORDER-TOP: black 0.5pt solid" valign="bottom" width="19">&nbsp;</td>

                    <td style="BORDER-TOP: black 0.5pt solid" valign="bottom" width="84">&nbsp;</td>

                    <td style="BORDER-TOP: black 0.5pt solid" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-TOP: black 0.5pt solid" valign="bottom" width="78">&nbsp;</td>

                    <td style="BORDER-TOP: black 0.5pt solid" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-TOP: black 0.5pt solid" valign="bottom" width="84">&nbsp;</td>

                    <td style="BORDER-TOP: black 0.5pt solid" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-TOP: black 0.5pt solid" valign="bottom" width="72">&nbsp;</td>

                    <td style="BORDER-TOP: black 0.5pt solid" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-TOP: black 0.5pt solid" valign="bottom" width="58">&nbsp;</td>

                    <td style="BORDER-TOP: black 0.5pt solid" valign="bottom" width="15">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-BOTTOM: black 2pt double" valign="bottom" width="196">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Operating (loss) income</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 2pt double" valign="bottom" width="19">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 2pt double" valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">($2,244</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 2pt double" valign="bottom" width="18">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">)</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 2pt double" valign="bottom" width="78">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$1,958</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 2pt double" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 2pt double" valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$692</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 2pt double" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 2pt double" valign="bottom" width="72">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$ -</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 2pt double" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 2pt double" valign="bottom" width="58">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$406</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 2pt double" valign="bottom" width="15">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-TOP: medium none" valign="bottom" width="196">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="19">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="84">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="78">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="84">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="72">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="58">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="15">&nbsp;</td>
                </tr>

                <tr>
                    <td valign="bottom" width="196">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><a name="_Hlk86034746"><font style="FONT-SIZE: 10pt">Total assets</font></a></p>
                    </td>

                    <td valign="bottom" width="19">&nbsp;</td>

                    <td valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$24,356</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="78">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$22,475</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$7,988</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="72">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$22,696</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="58">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$77,515</font></p>
                    </td>

                    <td valign="bottom" width="15">&nbsp;</td>
                </tr>

                <tr>
                    <td valign="bottom" width="196">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Capital expenditures</font></p>
                    </td>

                    <td valign="bottom" width="19">&nbsp;</td>

                    <td valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$13</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="78">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$253</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$2</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="72">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$296</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="58">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$564</font></p>
                    </td>

                    <td valign="bottom" width="15">&nbsp;</td>
                </tr>
            </table>

            <p></p>

            <table cellspacing="0" cellpadding="0" width="679" border="0">
                <tr>
                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="197">
                        <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><b><font style="FONT-SIZE: 10pt">Thirty-Nine Week Period</font></b> <b><font style="FONT-SIZE: 10pt">Ended </font></b><b><font style="FONT-SIZE: 10pt">September 27, 2008</font></b></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="19">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt">Information<br>
                        Technology</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="78">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt">Engineering</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt">Commercial</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="17">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="72">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt">Corporate</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="59">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt">Total</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="14">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-TOP: medium none" valign="bottom" width="197">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="19">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="84">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="78">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="84">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="17">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="72">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="59">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="14">&nbsp;</td>
                </tr>

                <tr>
                    <td valign="bottom" width="197">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Revenue</font></p>
                    </td>

                    <td valign="bottom" width="19">&nbsp;</td>

                    <td valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$77,201</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="78">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$42,790</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$35,751</font></p>
                    </td>

                    <td valign="bottom" width="17">&nbsp;</td>

                    <td valign="bottom" width="72">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$ - </font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="59">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$155,742</font></p>
                    </td>

                    <td valign="bottom" width="14">&nbsp;</td>
                </tr>

                <tr>
                    <td valign="bottom" width="197">&nbsp;</td>

                    <td valign="bottom" width="19">&nbsp;</td>

                    <td valign="bottom" width="84">&nbsp;</td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="78">&nbsp;</td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="84">&nbsp;</td>

                    <td valign="bottom" width="17">&nbsp;</td>

                    <td valign="bottom" width="72">&nbsp;</td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="59">&nbsp;</td>

                    <td valign="bottom" width="14">&nbsp;</td>
                </tr>

                <tr>
                    <td valign="bottom" width="197">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Cost of services</font></p>
                    </td>

                    <td valign="bottom" width="19">&nbsp;</td>

                    <td valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">56,200</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="78">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">32,863</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">25,976</font></p>
                    </td>

                    <td valign="bottom" width="17">&nbsp;</td>

                    <td valign="bottom" width="72">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">-</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="59">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">115,039</font></p>
                    </td>

                    <td valign="bottom" width="14">&nbsp;</td>
                </tr>

                <tr>
                    <td valign="bottom" width="197">&nbsp;</td>

                    <td valign="bottom" width="19">&nbsp;</td>

                    <td valign="bottom" width="84">&nbsp;</td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="78">&nbsp;</td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="84">&nbsp;</td>

                    <td valign="bottom" width="17">&nbsp;</td>

                    <td valign="bottom" width="72">&nbsp;</td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="59">&nbsp;</td>

                    <td valign="bottom" width="14">&nbsp;</td>
                </tr>

                <tr>
                    <td valign="bottom" width="197">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Selling, general and administrative</font></p>
                    </td>

                    <td valign="bottom" width="19">&nbsp;</td>

                    <td valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">19,382</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="78">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">7,495</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">7,479</font></p>
                    </td>

                    <td valign="bottom" width="17">&nbsp;</td>

                    <td valign="bottom" width="72">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">-</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="59">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">34,356</font></p>
                    </td>

                    <td valign="bottom" width="14">&nbsp;</td>
                </tr>

                <tr>
                    <td valign="bottom" width="197">&nbsp;</td>

                    <td valign="bottom" width="19">&nbsp;</td>

                    <td valign="bottom" width="84">&nbsp;</td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="78">&nbsp;</td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="84">&nbsp;</td>

                    <td valign="bottom" width="17">&nbsp;</td>

                    <td valign="bottom" width="72">&nbsp;</td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="59">&nbsp;</td>

                    <td valign="bottom" width="14">&nbsp;</td>
                </tr>

                <tr>
                    <td valign="bottom" width="197">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Bad debt - note receivable</font></p>
                    </td>

                    <td valign="bottom" width="19">&nbsp;</td>

                    <td valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">-</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="78">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">6,090</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">-</font></p>
                    </td>

                    <td valign="bottom" width="17">&nbsp;</td>

                    <td valign="bottom" width="72">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">-</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="59">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">6,090</font></p>
                    </td>

                    <td valign="bottom" width="14">&nbsp;</td>
                </tr>

                <tr>
                    <td valign="bottom" width="197">&nbsp;</td>

                    <td valign="bottom" width="19">&nbsp;</td>

                    <td valign="bottom" width="84">&nbsp;</td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="78">&nbsp;</td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="84">&nbsp;</td>

                    <td valign="bottom" width="17">&nbsp;</td>

                    <td valign="bottom" width="72">&nbsp;</td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="59">&nbsp;</td>

                    <td valign="bottom" width="14">&nbsp;</td>
                </tr>

                <tr>
                    <td valign="bottom" width="197">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Depreciation and amortization</font></p>
                    </td>

                    <td valign="bottom" width="19">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">1,048</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="78">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">360</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">131</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="17">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="72">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">-</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="59">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">1,539</font></p>
                    </td>

                    <td valign="bottom" width="14">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-TOP: black 0.5pt solid" valign="bottom" width="197">&nbsp;</td>

                    <td style="BORDER-TOP: black 0.5pt solid" valign="bottom" width="19">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="84">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="78">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="84">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="17">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="72">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="59">&nbsp;</td>

                    <td style="BORDER-TOP: black 0.5pt solid" valign="bottom" width="14">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-BOTTOM: black 2pt double" valign="bottom" width="197">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Operating income (loss)</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 2pt double" valign="bottom" width="19">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 2pt double" valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$571</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 2pt double" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 2pt double" valign="bottom" width="78">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">($4,018</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 2pt double" valign="bottom" width="18">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">)</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 2pt double" valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$2,165</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 2pt double" valign="bottom" width="17">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 2pt double" valign="bottom" width="72">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$ -</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 2pt double" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 2pt double" valign="bottom" width="59">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">($1,282</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 2pt double" valign="bottom" width="14">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">)</font></p>
                    </td>
                </tr>

                <tr>
                    <td style="BORDER-TOP: medium none" valign="bottom" width="197">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="19">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="84">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="78">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="84">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="17">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="72">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="59">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="14">&nbsp;</td>
                </tr>

                <tr>
                    <td valign="bottom" width="197">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Total assets</font></p>
                    </td>

                    <td valign="bottom" width="19">&nbsp;</td>

                    <td valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$67,807</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="78">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$25,467</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$14,112</font></p>
                    </td>

                    <td valign="bottom" width="17">&nbsp;</td>

                    <td valign="bottom" width="72">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$12,093</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="59">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$119,479</font></p>
                    </td>

                    <td valign="bottom" width="14">&nbsp;</td>
                </tr>

                <tr>
                    <td valign="bottom" width="197">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Capital expenditures</font></p>
                    </td>

                    <td valign="bottom" width="19">&nbsp;</td>

                    <td valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$674</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="78">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$437</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="84">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$25</font></p>
                    </td>

                    <td valign="bottom" width="17">&nbsp;</td>

                    <td valign="bottom" width="72">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$1,025</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="59">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$2,161</font></p>
                    </td>

                    <td valign="bottom" width="14">&nbsp;</td>
                </tr>
            </table>

            <p></p>

            <div title="EE+ Page Footer" style="MARGIN-TOP: 12pt">
                <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><a name="PAGENUM"><font style="FONT-SIZE: 10pt">19</font></a></p>
            </div>
            <!-- PAGE BREAK  -->

            <div title="EE+ Page Break" style="FONT-SIZE: 1pt; PAGE-BREAK-AFTER: always; WIDTH: 100%; HEIGHT: 1px">
                <hr>
            </div>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b><font style="FONT-SIZE: 10pt; COLOR: #000000">RCM TECHNOLOGIES, INC. AND SUBSIDIARIES</font></b></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b><font style="FONT-SIZE: 10pt">NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS</font></b></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px; BORDER-BOTTOM: 0.5pt solid" align="center"><font style="FONT-SIZE: 10pt">(In thousands, except share and per share amounts, unless otherwise indicated)</font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><b><font style="FONT-SIZE: 10pt">13.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Segment Information (Continued)</font></b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.3in" align="left"><font style="FONT-SIZE: 10pt">Revenues reported for each operating segment are from external customers.<br>
            &nbsp; <br>
            The Company is domiciled in the United States and its segments operate in the United States and Canada. Revenues and total</font> <font style="FONT-SIZE: 10pt">assets by geographic area as of and for the thirteen and thirty-nine</font> <font style="FONT-SIZE: 10pt">week periods ended September 26, 2009</font> <font style="FONT-SIZE: 10pt">and September 27, 2008</font> <font style="FONT-SIZE: 10pt">are as follows: </font></p>

            <p></p>

            <table cellspacing="0" cellpadding="0" width="550" align="center" border="0">
                <tr>
                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="middle" width="15">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="middle" width="75">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="middle" width="18">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="middle" width="198" colspan="3">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt; COLOR: #000000">Thirteen Week Periods Ended</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="middle" width="18">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="middle" width="201" colspan="3">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt; COLOR: #000000">Thirty-Nine Week Periods Ended</font></p>
                    </td>

                    <td valign="middle" width="15">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-TOP: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="middle" width="15">&nbsp;</td>

                    <td style="BORDER-TOP: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="middle" width="75">&nbsp;</td>

                    <td style="BORDER-TOP: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="middle" width="18">&nbsp;</td>

                    <td style="BORDER-TOP: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="middle" width="90">
                        <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt; COLOR: #000000">September 26,<br>
                        2009</font></p>
                    </td>

                    <td style="BORDER-TOP: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="middle" width="18">&nbsp;</td>

                    <td style="BORDER-TOP: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="middle" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt; COLOR: #000000">September 27,<br>
                        2008</font></p>
                    </td>

                    <td style="BORDER-TOP: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="middle" width="18">&nbsp;</td>

                    <td style="BORDER-TOP: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="middle" width="91">
                        <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt; COLOR: #000000">September 26,</font></p>

                        <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt; COLOR: #000000">2009</font></p>
                    </td>

                    <td style="BORDER-TOP: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="middle" width="17">&nbsp;</td>

                    <td style="BORDER-TOP: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="middle" width="92">
                        <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt; COLOR: #000000">September 27,</font></p>

                        <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt; COLOR: #000000">2008</font></p>
                    </td>

                    <td valign="middle" width="15">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-TOP: medium none" valign="middle" colspan="2">
                        <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Revenues</font></p>
                    </td>

                    <td style="BORDER-TOP: medium none" valign="middle" width="18">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="middle" width="90">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="middle" width="18">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="middle" width="90">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="middle" width="18">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="middle" width="91">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="middle" width="17">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="middle" width="92">&nbsp;</td>

                    <td valign="middle" width="15">&nbsp;</td>
                </tr>

                <tr>
                    <td valign="middle" width="15">&nbsp;</td>

                    <td valign="middle" width="75">
                        <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">U. S.</font></p>
                    </td>

                    <td valign="middle" width="18">&nbsp;</td>

                    <td valign="middle" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$38,899</font></p>
                    </td>

                    <td valign="middle" width="18">&nbsp;</td>

                    <td valign="middle" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">$46,766</font></p>
                    </td>

                    <td valign="middle" width="18">&nbsp;</td>

                    <td valign="middle" width="91">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$124,338</font></p>
                    </td>

                    <td valign="middle" width="17">&nbsp;</td>

                    <td valign="middle" width="92">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">$141,275</font></p>
                    </td>

                    <td valign="middle" width="15">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="middle" width="15">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="middle" width="75">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Canada</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="middle" width="18">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="middle" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">5,852</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="middle" width="18">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="middle" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">4,851</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="middle" width="18">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="middle" width="91">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">15,685</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="middle" width="17">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="middle" width="92">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">14,467</font></p>
                    </td>

                    <td valign="middle" width="15">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-TOP: medium none; BORDER-BOTTOM: black 2pt double" valign="middle" width="15">&nbsp;</td>

                    <td style="BORDER-TOP: medium none; BORDER-BOTTOM: black 2pt double" valign="middle" width="75">&nbsp;</td>

                    <td style="BORDER-TOP: medium none; BORDER-BOTTOM: black 2pt double" valign="middle" width="18">&nbsp;</td>

                    <td style="BORDER-TOP: medium none; BORDER-BOTTOM: black 2pt double" valign="middle" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$44,751</font></p>
                    </td>

                    <td style="BORDER-TOP: medium none; BORDER-BOTTOM: black 2pt double" valign="middle" width="18">&nbsp;</td>

                    <td style="BORDER-TOP: medium none; BORDER-BOTTOM: black 2pt double" valign="middle" width="90">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">$51,617</font></p>
                    </td>

                    <td style="BORDER-TOP: medium none; BORDER-BOTTOM: black 2pt double" valign="middle" width="18">&nbsp;</td>

                    <td style="BORDER-TOP: medium none; BORDER-BOTTOM: black 2pt double" valign="middle" width="91">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$140,023</font></p>
                    </td>

                    <td style="BORDER-TOP: medium none; BORDER-BOTTOM: black 2pt double" valign="middle" width="17">&nbsp;</td>

                    <td style="BORDER-TOP: medium none; BORDER-BOTTOM: black 2pt double" valign="middle" width="92">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">$155,742</font></p>
                    </td>

                    <td valign="middle" width="15">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-TOP: medium none" valign="middle" width="15">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="middle" width="75">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="middle" width="18">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="middle" width="90">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="middle" width="18">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="middle" width="90">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="middle" width="18">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="middle" width="91">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="middle" width="17">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="middle" width="92">&nbsp;</td>

                    <td valign="middle" width="15">&nbsp;</td>
                </tr>

                <tr>
                    <td valign="middle" colspan="2">
                        <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Total assets</font></p>
                    </td>

                    <td valign="middle" width="18">&nbsp;</td>

                    <td valign="middle" width="90">&nbsp;</td>

                    <td valign="middle" width="18">&nbsp;</td>

                    <td valign="middle" width="90">&nbsp;</td>

                    <td valign="middle" width="18">&nbsp;</td>

                    <td valign="middle" width="91">&nbsp;</td>

                    <td valign="middle" width="17">&nbsp;</td>

                    <td valign="middle" width="92">&nbsp;</td>

                    <td valign="middle" width="15">&nbsp;</td>
                </tr>

                <tr>
                    <td valign="middle" width="15">&nbsp;</td>

                    <td valign="middle" width="75">
                        <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="justify"><font style="FONT-SIZE: 10pt">U. S.</font></p>
                    </td>

                    <td valign="middle" width="18">&nbsp;</td>

                    <td valign="middle" width="90">&nbsp;</td>

                    <td valign="middle" width="18">&nbsp;</td>

                    <td valign="middle" width="90">&nbsp;</td>

                    <td valign="middle" width="18">&nbsp;</td>

                    <td valign="middle" width="91">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$69,003</font></p>
                    </td>

                    <td valign="middle" width="17">&nbsp;</td>

                    <td valign="middle" width="92">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">$107,597</font></p>
                    </td>

                    <td valign="middle" width="15">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="middle" width="15">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="middle" width="75">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="justify"><font style="FONT-SIZE: 10pt">Canada</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="middle" width="18">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="middle" width="90">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="middle" width="18">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="middle" width="90">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="middle" width="18">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="middle" width="91">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">8,512</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="middle" width="17">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="middle" width="92">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">11,882</font></p>
                    </td>

                    <td valign="middle" width="15">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-TOP: medium none; BORDER-BOTTOM: black 2pt double" valign="middle" width="15">&nbsp;</td>

                    <td style="BORDER-TOP: medium none; BORDER-BOTTOM: black 2pt double" valign="middle" width="75">&nbsp;</td>

                    <td style="BORDER-TOP: medium none; BORDER-BOTTOM: black 2pt double" valign="middle" width="18">&nbsp;</td>

                    <td style="BORDER-TOP: medium none; BORDER-BOTTOM: black 2pt double" valign="middle" width="90">&nbsp;</td>

                    <td style="BORDER-TOP: medium none; BORDER-BOTTOM: black 2pt double" valign="middle" width="18">&nbsp;</td>

                    <td style="BORDER-TOP: medium none; BORDER-BOTTOM: black 2pt double" valign="middle" width="90">&nbsp;</td>

                    <td style="BORDER-TOP: medium none; BORDER-BOTTOM: black 2pt double" valign="middle" width="18">&nbsp;</td>

                    <td style="BORDER-TOP: medium none; BORDER-BOTTOM: black 2pt double" valign="middle" width="91">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$77,515</font></p>
                    </td>

                    <td style="BORDER-TOP: medium none; BORDER-BOTTOM: black 2pt double" valign="middle" width="17">&nbsp;</td>

                    <td style="BORDER-TOP: medium none; BORDER-BOTTOM: black 2pt double" valign="middle" width="92">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">$119,479</font></p>
                    </td>

                    <td valign="middle" width="15">&nbsp;</td>
                </tr>
            </table>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt" align="left"><b><font style="FONT-SIZE: 10pt"><a name="OLE_LINK22"></a><a name="OLE_LINK23">14.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Legal Settlement</a></font></b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 10pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.3in" align="left">In late 1998, two shareholders who were formerly officers and directors of the Company filed suit against the Company. The former officers and directors alleged that the Company wrongfully limited the number of shares of the Company's common stock that could have been sold by the plaintiffs under a registration rights agreement entered into in connection with an acquisition transaction
            pursuant to which the plaintiffs became shareholders of the Company.<br>
            &nbsp;<br>
            A trial in 2002 resulted in a judgment in favor of the plaintiffs for $7.6 million that was affirmed on appeal. In June 2006, the Company paid $8.6 million, which included post-judgment interest and other items totaling $1.0 million to the plaintiffs to satisfy the judgment.</p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 10pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.3in" align="left">In November 2002, the Company filed suit on professional liability claims against the attorneys and law firms who had served as its counsel in the acquisition transaction and in connection with its subsequent dealings with the plaintiffs concerning their various relationships with the Company resulting from that transaction. In its lawsuit against its former counsel, the Company was
            seeking complete indemnification with respect to (1) its costs and counsel fees incurred in the defense against the claims of the plaintiffs; (2) the amount it paid to satisfy the judgment; and (3) its costs and counsel fees incurred in the prosecution of the legal malpractice action itself. In February 2007, the Company reached a settlement with one of the law firm defendants resulting in the recovery of $0.8 million. On March 16, 2009 the Company entered into a settlement
            agreement with the remaining defendants in this lawsuit. The Company received $9.8 million on March 27, 2009.</p>

            <p></p>

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            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 10pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b><font style="COLOR: #000000">RCM TECHNOLOGIES, INC. AND SUBSIDIARIES</font></b></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 10pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b>NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS</b></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px; BORDER-BOTTOM: 0.5pt solid" align="center"><font style="FONT-SIZE: 10pt">(In thousands, except share and per share amounts, unless otherwise indicated)</font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 10pt; MARGIN-BOTTOM: 0pt" align="left"><b>15.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Contingencies</b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.3in" align="left"><font style="FONT-SIZE: 10pt; COLOR: #000000">The Company is party to two agreements of indemnity related to the performance of two construction projects. One of these construction projects is managed by a former customer of the Company and the construction for this project was completed in</font> <font style="FONT-SIZE: 10pt; COLOR: #000000">the third quarter of 2009.&nbsp; The second
            of these construction projects was managed by the same customer prior to November 2008 when the initial contract was transferred to the Company.&nbsp; The Company now acts as the general contractor on this construction project.&nbsp; The contract price is approximately $6.2 million and management of the Company estimates it was approximately 97% complete as of September 26, 2009.&nbsp; The Company believes this project will be finished in</font>
            <font style="FONT-SIZE: 10pt; COLOR: #000000">the fourth quarter of 2009. &nbsp;In the event of non-performance on either construction project, the Company may be obligated to indemnify the project owners for certain cost overruns on such projects.&nbsp; Management believes that any such cost overruns would not&nbsp;have a significant adverse financial impact to the financial position of the Company and its results of operations.</font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.3in" align="left"><font style="FONT-SIZE: 10pt">From time to time, the Company is a defendant or plaintiff in various legal actions which arise in the normal course of business.&nbsp; As such,</font> <font style="FONT-SIZE: 10pt">the Company is required to assess the likelihood of any adverse outcomes to these matters as well as potential ranges of losses and possible recoveries.&nbsp; The Company may not
            be covered by insurance as it pertains to some or all of these matters.</font> <font style="FONT-SIZE: 10pt">A determination of the amount of the provision required for these commitments and contingencies, if any, which would be charged to earnings, is made after careful analysis of each matter.&nbsp; Once established, a</font> <font style="FONT-SIZE: 10pt">provision may change in the future due to new developments or changes in circumstances, and could increase or decrease the
            Company&rsquo;s earnings in the period that the changes are made.&nbsp; The Company has accrued a provision for losses aggregating approximately $0.6</font> <font style="FONT-SIZE: 10pt">million and $0.4 million as of September 26, 2009</font> <font style="FONT-SIZE: 10pt">and December 27, 2008, respectively.&nbsp; Asserted claims in these matters seek approximately</font> <font style="FONT-SIZE: 10pt">$3.0</font> <font style="FONT-SIZE: 10pt">million in damages as of</font>
            <font style="FONT-SIZE: 10pt">September 26, 2009.&nbsp; </font></p>

            <p></p>

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                <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><a name="PAGENUM"><font style="FONT-SIZE: 10pt">21</font></a></p>
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            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 10pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b>RCM TECHNOLOGIES, INC. AND SUBSIDIARIES</b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-WEIGHT: bold; FONT-SIZE: 10pt; MARGIN-BOTTOM: 0pt" align="left"><b>ITEM 2. &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;MANAGEMENT&rsquo;S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND</b></p>

            <p style="MARGIN-TOP: 0pt; FONT-WEIGHT: bold; FONT-SIZE: 10pt; MARGIN-BOTTOM: 0pt; BORDER-BOTTOM: 0.5pt solid" align="left"><b>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; RESULTS OF OPERATIONS</b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-WEIGHT: bold; FONT-SIZE: 10pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><b>Private Securities Litigation Reform Act Safe Harbor Statement</b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 10pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">Certain statements included herein and in other reports and public filings made by RCM Technologies, Inc. (&ldquo;RCM&rdquo; or the &ldquo;Company&rdquo;) are forward-looking within the meaning of the Private Securities Litigation Reform Act of 1995. These forward-looking statements include, without limitation, statements regarding the adoption by businesses of new
            technology solutions; the use by businesses of outsourced solutions, such as those offered by the Company in connection with such adoption; and the outcome of litigation (at both the trial and appellate levels) involving the Company. Readers are cautioned that such forward-looking statements, as well as others made by the Company, which may be identified by words such as &ldquo;may,&rdquo; &ldquo;will,&rdquo; &ldquo;expect,&rdquo; &ldquo;anticipate,&rdquo; &ldquo;continue,&rdquo;
            &ldquo;estimate,&rdquo; &ldquo;project,&rdquo; &ldquo;intend,&rdquo; &ldquo;believe,&rdquo; and similar expressions, are only predictions and are subject to risks and uncertainties that could cause the Company's actual results and financial position to differ materially from such statements. Such risks and uncertainties include, without limitation: (i) unemployment and general economic conditions affecting the provision of information technology and engineering services and
            solutions and the placement of temporary staffing personnel; (ii) the Company's ability to continue to attract, train and retain personnel qualified to meet the requirements of its clients; (iii) the Company's ability to identify appropriate acquisition candidates, complete such acquisitions and successfully integrate acquired businesses; (iv) uncertainties regarding pro forma financial information and the underlying assumptions relating to acquisitions and acquired businesses; (v)
            uncertainties regarding amounts of deferred consideration and earnout payments to become payable to former shareholders of acquired businesses; (vi) adverse effects on the market price of the Company's common stock due to the potential resale into the market of significant amounts of common stock; (vii) the adverse effect a potential decrease in the trading price of the Company's common stock would have upon the Company's ability to acquire businesses through the issuance of its
            securities; (viii) the Company's ability to obtain financing on satisfactory terms; (ix) the reliance of the Company upon the continued service of its executive officers; (x) the Company's ability to remain competitive in the markets that it serves; (xi) the Company's ability to maintain its unemployment insurance premiums and workers compensation premiums; (xii) the risk of claims being made against the Company associated with providing temporary staffing services; (xiii) the
            Company's ability to manage significant amounts of information and periodically expand and upgrade its information processing capabilities; (xiv) the Company's ability to remain in compliance with federal and state wage and hour laws and regulations; (xv) uncertainties in predictions as to the future need for the Company&rsquo;s services; (xvi) uncertainties relating to the allocation of costs and expenses to each of the Company&rsquo;s operating segments; (xvii) the costs of
            conducting and the outcome of litigation involving the Company, and the applicability of insurance coverage with respect to any such litigation; (xviii) obligations relating to indemnities and similar agreements entered into in connection with the Company&rsquo;s business activities; and (xix) other economic, competitive and governmental factors affecting the Company's operations, markets, products and services. Readers are cautioned not to place undue reliance on these
            forward-looking statements, which speak only as of the date made. The Company undertakes no obligation to publicly release the results of any revision of these forward-looking statements to reflect these trends or circumstances after the date they are made or to reflect the occurrence of unanticipated events.</p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 10pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">&nbsp;</p>

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                <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><a name="PAGENUM"><font style="FONT-SIZE: 10pt">22</font></a></p>
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            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b><font style="FONT-SIZE: 10pt">RCM TECHNOLOGIES, INC. AND SUBSIDIARIES<br>
            &nbsp; <br>
            MANAGEMENT'S DISCUSSION AND ANALYSIS OF</font></b></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px; BORDER-BOTTOM: 0.5pt solid" align="center"><b><font style="FONT-SIZE: 10pt">FINANCIAL CONDITION AND RESULTS OF OPERATIONS - (CONTINUED)</font></b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><b><font style="FONT-SIZE: 10pt; COLOR: #000000">Overview </font></b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">RCM participates in a market that is cyclical in nature and extremely sensitive to economic changes. As a result, the impact of economic changes on revenues and operations can be substantial, resulting in significant volatility in the Company&rsquo;s financial performance. </font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">After normalizing for 2008 acquisitions, the Company experienced a significant decline in revenues during the thirty-nine</font> <font style="FONT-SIZE: 10pt">week period ended September 26, 2009</font> <font style="FONT-SIZE: 10pt">as compared to the comparable prior year period. The Company attributes this decline to overall economic conditions in its
            geographic markets and industry verticals, particularly in its Information Technology and Commercial Services segments.</font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">The Company believes it has developed and assembled an attractive portfolio of capabilities, established a proven record of performance and credibility and built an efficient pricing structure. The Company is committed to optimizing its business model as a single-source premier provider of business and technology solutions with a strong
            vertical focus offering an integrated suite of services through a global delivery platform.<br>
            <br>
            The Company believes that most companies recognize the importance of advanced technologies and business processes to compete in today&rsquo;s business climate. However, the process of designing, developing and implementing business and technology solutions is becoming increasingly complex. The Company believes that many businesses today are focused on return on investment analysis in prioritizing their initiatives. This has had an adverse impact on spending by current and
            prospective clients for many emerging new solutions. </font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Nonetheless, the Company continues to believe that businesses must implement more advanced information technology and engineering solutions to upgrade their systems, applications and processes so that they can maximize their productivity and optimize their performance in order to maintain a competitive advantage. Although working under
            budgetary, personnel and expertise constraints, companies are driven to support increasingly complex systems, applications and processes of significant strategic value. This has given rise to a demand for outsourcing. The Company believes that its current and prospective clients are continuing to evaluate the potential for outsourcing business critical systems, applications and processes. </font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">The Company provides project management and consulting services, which are billed based on either agreed-upon fixed fees or hourly rates, or a combination of both. The billing rates and profit margins for project management and solutions services are generally higher than those for professional consulting services. The Company generally
            endeavors to expand its sales of higher margin solutions and project management services. The Company also realizes revenues from client engagements that range from the placement of contract and temporary technical consultants to project assignments that entail the delivery of end-to-end solutions. These services are primarily provided to the client at hourly rates that are established for each of the Company's consultants based upon their skill level, experience and the type of
            work performed. </font></p>

            <p></p>

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            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b><font style="FONT-SIZE: 10pt">RCM TECHNOLOGIES, INC. AND SUBSIDIARIES</font></b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b><font style="FONT-SIZE: 10pt">MANAGEMENT'S DISCUSSION AND ANALYSIS OF</font></b></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px; BORDER-BOTTOM: 0.5pt solid" align="center"><b><font style="FONT-SIZE: 10pt">FINANCIAL CONDITION AND RESULTS OF OPERATIONS - (CONTINUED)</font></b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="justify"><b><font style="FONT-SIZE: 10pt; COLOR: #000000">Overview (Continued)</font></b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">The majority of the Company's services are provided under purchase orders. Contracts are utilized on certain of the more complex assignments where the engagements are for longer terms or where precise documentation on the nature and scope of the assignment is necessary. Although contracts normally relate to longer-term and more complex
            engagements, they do not obligate the customer to purchase a minimum level of services and are generally terminable by the customer on 60 to 90 days&rsquo; notice. The Company, from time to time, enters into contracts requiring the completion of specific deliverables. Typically these contracts are for less than one year.&nbsp; The Company recognizes revenue on these deliverables at the time the client accepts and approves the deliverables. </font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Costs of services consist primarily of salaries and compensation-related expenses for billable consultants, including payroll taxes, employee benefits and insurance. Selling, general and administrative expenses consist primarily of salaries and benefits of personnel responsible for business development, recruiting, operating activities, and
            training, and include corporate overhead expenses. Corporate overhead expenses relate to salaries and benefits of personnel responsible for corporate activities, including the Company's corporate marketing, administrative and financial reporting responsibilities and acquisition program. The Company records these expenses when incurred. </font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><b><font style="FONT-SIZE: 10pt">Critical Accounting Policies</font></b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">The Company&rsquo;s consolidated financial statements were prepared in accordance with U. S. generally accepted accounting principles, which require management to make subjective decisions, assessments and estimates about the effect of matters that are inherently uncertain. As the number of variables and assumptions affecting the judgment
            increases, such judgments become even more subjective. While management believes its assumptions are reasonable and appropriate, actual results may be materially different from estimated. Management has identified certain critical accounting policies, described below, that require significant judgment to be exercised by management.</font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><b><font style="FONT-SIZE: 10pt">Revenue Recognition </font></b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">The Company derives its revenues from several sources. All of the Company&rsquo;s segments perform consulting and staffing services. The Company&rsquo;s Engineering Services and Information Technology Services segments also perform project services. All of the Company&rsquo;s segments derive revenue from permanent placement fees.</font>
            <font style="FONT-SIZE: 10pt">The majority of the Company's revenues are invoiced on a time and materials basis.</font><br>
            &nbsp;</p>

            <p style="MARGIN-TOP: 0pt; FONT-WEIGHT: bold; FONT-SIZE: 10pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><b><font style="FONT-WEIGHT: normal">Project Services</font> <font style="FONT-WEIGHT: normal">- The Company recognizes revenues in accordance with the Securities and Exchange Commission, Staff Accounting Bulletin ("SAB") No. 104, &ldquo;Revenue Recognition&rdquo; ("SAB 104") which clarifies application of U.S. generally accepted accounting principles
            to revenue transactions. Project services are generally provided on a cost-plus-fixed-fee or time-and-material basis. Typically, a customer will outsource a discrete project or activity and the Company assumes responsibility for the performance of such project or activity. The Company recognizes revenues and associated costs on a gross basis as services are provided to the customer and costs are incurred using its employees. The Company, from time to time, enters into contracts
            requiring the completion of specific deliverables.&nbsp; The Company recognizes revenue on these deliverables at the time the client accepts and approves the deliverables. In instances where project services are provided on a fixed-price basis and the contract will extend beyond a 12-month period, revenue is recorded in accordance with the terms of each contract. In some instances, revenue is billed and recorded at the time certain milestones are reached, as defined in the contract.
            In other instances, revenue is billed and recorded based upon contractual rates per hour. In addition, some contracts contain &ldquo;Performance Fees&rdquo; (bonuses) for completing a contract under budget. Performance Fees, if any, are recorded when the contract is completed and the revenue is reasonably certain of collection. Some contracts also limit revenues and billings to maximum amounts. Provision for contract losses, if any, is made in the period such losses are determined.
            For contracts where there are multiple deliverables and the work has not been 100% complete on a specific deliverable, the costs have been deferred. The associated costs are expensed when the related revenue is recognized.</font></b></p>

            <p></p>

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            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b><font style="FONT-SIZE: 10pt">RCM TECHNOLOGIES, INC. AND SUBSIDIARIES</font></b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b><font style="FONT-SIZE: 10pt">MANAGEMENT'S DISCUSSION AND ANALYSIS OF</font></b></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px; BORDER-BOTTOM: 0.5pt solid" align="center"><b><font style="FONT-SIZE: 10pt">FINANCIAL CONDITION AND RESULTS OF OPERATIONS - (CONTINUED)</font></b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 10pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><b><font style="FONT-FAMILY: 'TIMES NEW ROMAN'">Revenue Recognition (Continued)</font></b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Consulting and Staffing Services</font> <font style="FONT-SIZE: 10pt">- Revenues derived from consulting and staffing services are recorded on a gross basis as services are performed and associated costs have been incurred using employees of the Company. In these circumstances, the Company assumes the risk of acceptability of its employees to
            its customers. In certain cases, the Company may utilize other companies and their employees to fulfill customer requirements. In these cases, the Company receives an administrative fee for arranging for, billing for, and collecting the billings related to these companies. The customer is typically responsible for assessing the work of these companies who have responsibility for acceptability of their personnel to the customer. Under these circumstances, the Company&rsquo;s reported
            revenues are net of associated costs (effectively recognizing the net administrative fee only).</font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Permanent Placement Services - The Company earns permanent placement fees from providing permanent placement services. Fees for placements are recognized at the time the candidate commences employment. The Company guarantees its permanent placements on a prorated basis for 90 days. In the event a candidate is not retained for the 90-day
            period, the Company will provide a suitable replacement candidate. In the event a replacement candidate cannot be located, the Company will provide a prorated refund to the client. An allowance for refunds, based upon the Company&rsquo;s historical experience, is recorded in the financial statements. Revenues are recorded on a gross basis as a component of revenue.</font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 10pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><b><font style="FONT-FAMILY: 'TIMES NEW ROMAN'">Accounts Receivable</font></b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 10pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-FAMILY: 'TIMES NEW ROMAN'">The Company&rsquo;s accounts receivable are primarily due from trade customers. Credit is extended based on evaluation of customers&rsquo; financial condition and, generally, collateral is not required. Accounts receivable payment terms vary and are stated in the financial statements at amounts due from customers net of an
            allowance for doubtful accounts. Accounts outstanding longer than the payment terms are considered past due. The Company determines its allowance by considering a number of factors, including the length of time trade accounts receivable are past due, the Company&rsquo;s previous loss history, the customer&rsquo;s current ability to pay its obligation to the Company and the condition of the general economy and the industry as a whole. The Company writes off accounts receivable</font>
            <font style="FONT-FAMILY: 'TIMES NEW ROMAN'">when they become uncollectible.</font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 10pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><b><font style="FONT-FAMILY: 'TIMES NEW ROMAN'">Goodwill </font></b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 10pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-FAMILY: 'TIMES NEW ROMAN'">Goodwill represents the premium paid over the fair value of the net tangible and intangible assets we have acquired in business combinations. The Company is required to perform a goodwill and intangible asset impairment test on at least an annual basis. Application of the goodwill and intangible asset impairment test requires
            significant judgments including estimation of future cash flows, which is dependent on internal forecasts, estimation of the long-term rate of growth for the businesses, the useful life over which cash flows will occur and determination of our weighted average cost of capital. Changes in these estimates and assumptions could materially affect the determination of fair value and/or conclusions on goodwill and intangible asset impairment for each reporting unit. The Company conducts
            its annual goodwill and intangible asset impairment test as of the last day of the Company&rsquo;s fiscal November each year, or more frequently if indicators of impairment exist. We periodically analyze whether any such indicators of impairment exist. A significant amount of judgment is involved in determining if an indicator of impairment has occurred. Such indicators may include a sustained, significant decline in our share price and market capitalization, a decline in our
            expected future cash flows, a significant adverse change in legal factors or in the business climate, unanticipated competition and/or slower expected growth rates, among others. The Company compares the fair value of each of its reporting units to their respective carrying values, including related goodwill and intangible assets. There were no triggering events during the thirty-nine</font> <font style="FONT-FAMILY: 'TIMES NEW ROMAN'">week period ended September 26, 2009</font>
            <font style="FONT-FAMILY: 'TIMES NEW ROMAN'">that indicated a need to perform the impairment test prior to the Company's annual test date. </font></p>

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            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 10pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b><font style="FONT-FAMILY: 'TIMES NEW ROMAN'">RCM TECHNOLOGIES, INC. AND SUBSIDIARIES</font></b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b><font style="FONT-SIZE: 10pt">MANAGEMENT'S DISCUSSION AND ANALYSIS OF</font></b></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px; BORDER-BOTTOM: 0.5pt solid" align="center"><b><font style="FONT-SIZE: 10pt">FINANCIAL CONDITION AND RESULTS OF OPERATIONS - (CONTINUED)</font></b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 10pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><b><font style="FONT-FAMILY: 'TIMES NEW ROMAN'">Long-Lived Assets </font></b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 10pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-FAMILY: 'TIMES NEW ROMAN'">The Company evaluates long-lived assets and intangible assets with definite lives for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. When it is probable that undiscounted future cash flows will not be sufficient to recover an asset&rsquo;s carrying
            amount, the asset is written down to its fair value. Assets to be disposed of by sale, if any, are reported at the lower of the carrying amount or fair value less cost to sell.</font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 10pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><b><font style="FONT-FAMILY: 'TIMES NEW ROMAN'">Accounting for Stock Options</font></b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">The Company uses stock options to attract, retain and reward employees for long-term service. The Company follows &ldquo;Share Based Payment,&rdquo; which requires that the compensation cost relating to stock-based payment transactions be recognized in financial statements. This compensation cost is measured based on the fair value of the
            equity or liability instruments issued.</font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><b><font style="FONT-SIZE: 10pt; COLOR: #000000">Accounting for Income Taxes</font></b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt; COLOR: #000000"><font style="FONT-SIZE: 10pt; COLOR: #000000">In establishing the provision for income taxes and deferred income tax assets and liabilities, and valuation allowances against deferred tax assets, the Company makes judgments and interpretations based on enacted tax laws, published tax guidance and estimates of future earnings.
            As of September 26, 2009, the Company had total long term net deferred income tax assets of $3.7 million,</font> <font style="FONT-SIZE: 10pt; COLOR: #000000">primarily representing the tax effect of temporary differences for the GAAP versus tax amortization of acquisitions made in prior periods. Realization of deferred tax assets is dependent upon the likelihood that future taxable income will be sufficient to realize</font> <font style="FONT-SIZE: 10pt; COLOR: #000000">these
            benefits over time, and the effectiveness of tax planning strategies in the relevant tax jurisdictions. In the event that actual results differ from these estimates and assessments, valuation allowances may be required.</font></font></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt; COLOR: #000000"><br>
            The Company adopted the provisions of FASB &ldquo;Accounting for Uncertainty in Income Taxes,&rdquo; on January 1, 2007. The Company recognized no material adjustments in the liability for unrecognized income tax benefits. The Company conducts its operations in multiple tax jurisdictions in the United States and Canada. With limited exceptions, the Company is no longer subject to audits by state and local tax authorities for tax years prior to 2004. The Company&rsquo;s federal
            income tax returns have been examined through 2007. As of September 26, 2009, the Company did not have any material uncertain tax positions.</font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt; COLOR: #000000">The Company&rsquo;s future effective tax rates could be adversely affected by changes in the valuation of its deferred tax assets or liabilities or changes in tax laws or interpretations thereof. In addition, the Company is subject to the examination of its income tax returns by the Internal Revenue Service and other tax authorities. The
            Company regularly assesses the likelihood of adverse outcomes resulting from these examinations to determine the adequacy of its provision for income taxes.</font></p>

            <p></p>

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                <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><a name="PAGENUM"><font style="FONT-SIZE: 10pt">26</font></a></p>
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            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b><font style="FONT-SIZE: 10pt">RCM TECHNOLOGIES, INC. AND SUBSIDIARIES</font></b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b><font style="FONT-SIZE: 10pt">MANAGEMENT'S DISCUSSION AND ANALYSIS OF</font></b></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px; BORDER-BOTTOM: 0.5pt solid" align="center"><b><font style="FONT-SIZE: 10pt">FINANCIAL CONDITION AND RESULTS OF OPERATIONS - (CONTINUED)</font></b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt" align="left"><b><font style="FONT-SIZE: 10pt; COLOR: #000000">Accrued Bonuses</font></b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt; COLOR: #000000">The Company pays bonuses to certain executive management, field management and corporate employees based on, or after giving consideration to, a variety of financial performance measures. Executive management, field management and certain corporate employees&rsquo; bonuses are accrued throughout the year for payment during the first quarter of
            the following year, based in part upon anticipated annual results compared to annual budgets. In addition, the Company pays discretionary bonuses to certain employees, which are not related to budget performance. Variances in actual results versus budgeted amounts can have a significant impact on the calculations and therefore on the estimates of the required accruals. Accordingly, the actual earned bonuses may be materially different from the estimates used to determine the
            quarterly accruals.</font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><b><font style="FONT-SIZE: 10pt; COLOR: #000000">Certain Considerations</font></b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt; COLOR: #000000">The Company&rsquo;s growth prospects are influenced by broad economic trends. The pace of customer capital spending programs, new product launches and similar activities have a direct impact on the need for information technology and engineering services. When the U.S. and Canadian economies decline, the Company&rsquo;s operating performance
            could be adversely impacted. The Company believes that its fiscal discipline, strategic focus on targeted vertical markets and diversification of service offerings provides some insulation from adverse trends. However, declines in the economy could result in the need for future cost reductions or changes in strategy. <br>
            &nbsp; </font></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Additionally, changes in government regulations could result in prohibition or restriction of certain types of employment services or the imposition of new or additional employee benefits, licensing or tax requirements with respect to the provision of employment services that may reduce RCM&rsquo;s future earnings. There can be no assurance
            that RCM will be able to increase the fees charged to its clients in a timely manner and in a sufficient amount to cover increased costs as a result of any of the foregoing. <br>
            &nbsp; <br>
            The consulting and employment services market is highly competitive with limited barriers to entry. RCM competes in global, national, regional and local markets with numerous competitors in all of the Company's service lines. Price competition in the industries the Company serves is significant, and pricing pressures from competitors and customers are increasing. RCM expects that the level of competition will remain high in the future, which could limit RCM&rsquo;s ability to
            maintain or increase its market share or profitability. </font></p>

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            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b><font style="FONT-SIZE: 10pt">RCM TECHNOLOGIES, INC. AND SUBSIDIARIES</font></b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b><font style="FONT-SIZE: 10pt">MANAGEMENT'S DISCUSSION AND ANALYSIS OF</font></b></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px; BORDER-BOTTOM: 0.5pt solid" align="center"><b><font style="FONT-SIZE: 10pt">FINANCIAL CONDITION AND RESULTS OF OPERATIONS - (CONTINUED)</font></b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><b><font style="FONT-SIZE: 10pt">Thirteen Week Period Ended </font></b><b><font style="FONT-SIZE: 10pt">September 26, 2009</font></b> <b><font style="FONT-SIZE: 10pt">Compared to Thirteen Week Period Ended </font></b><b><font style="FONT-SIZE: 10pt">September 27, 2008</font></b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 10pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">A summary of operating results for the fiscal periods ended September 26, 2009 and September 27, 2008 is as follows (in thousands):</p>

            <p></p>

            <table cellspacing="0" cellpadding="0" width="594" border="0">
                <tr>
                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="276">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="18">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="125" colspan="3">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt; COLOR: #000000">September 26, 2009</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="24">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="138" colspan="3">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt; COLOR: #000000">September 27, 2008</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="12">&nbsp;</td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="276">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="18">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="54">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt; COLOR: #000000">Amount</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="17">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="54">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt; COLOR: #000000">% of Revenue</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="24">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="60">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt; COLOR: #000000">Amount</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="18">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="60">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt; COLOR: #000000">% of Revenue</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="12">&nbsp;</td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="276">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="justify"><font style="FONT-SIZE: 10pt; COLOR: #000000">Revenues</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="18">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="54">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">$44,751</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="17">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="54">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">100.0</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="24">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="60">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">$51,617</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="18">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="60">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">100.0</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="12">&nbsp;</td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="276">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="justify"><font style="FONT-SIZE: 10pt; COLOR: #000000">Cost of services</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="18">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="54">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">32,911</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="17">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="54">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">73.5</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="24">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="60">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">38,362</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="18">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="60">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">74.3</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="12">&nbsp;</td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="276">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt; COLOR: #000000">Gross profit</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="18">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="54">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">11,840</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="17">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="54">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">26.5</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="24">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="60">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">13,255</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="18">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="60">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">25.7</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="12">&nbsp;</td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="276">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="18">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="54">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="17">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="54">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="24">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="60">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="18">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="60">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="12">&nbsp;</td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="276">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt; COLOR: #000000">Selling, general and administrative</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="18">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="54">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">10,720</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="17">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="54">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">24.0</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="24">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="60">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">11,730</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="18">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="60">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">22.7</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="12">&nbsp;</td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="276">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt; COLOR: #000000">Depreciation and amortization</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="18">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="54">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">423</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="17">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="54">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">1.0</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="24">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="60">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">618</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="18">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="60">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">1.2</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="12">&nbsp;</td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="276">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="18">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="54">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">11,143</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="17">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="54">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">25.0</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="24">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="60">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">12,348</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="18">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="60">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">23.9</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="12">&nbsp;</td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="276">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="18">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="54">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="17">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="54">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="24">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="60">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="18">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="60">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="12">&nbsp;</td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="276">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt; COLOR: #000000">Operating income</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="18">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="54">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">697</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="17">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="54">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">1.5</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="24">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="60">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">907</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="18">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="60">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">1.8</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="12">&nbsp;</td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="276">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt; COLOR: #000000">Other income (expense), net</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="18">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="54">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">32</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="17">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="54">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">0.1</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="24">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="60">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">(74</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="18">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="justify"><font style="FONT-SIZE: 10pt; COLOR: #000000">)</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="60">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">(0.1</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="12">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="justify"><font style="FONT-SIZE: 10pt; COLOR: #000000">)</font></p>
                    </td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="276">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="18">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="54">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="17">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="54">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="24">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="60">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="18">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="60">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="12">&nbsp;</td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="276">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt; COLOR: #000000">Income before income tax expense</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="18">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="54">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">729</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="17">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="54">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">1.6</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="24">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="60">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">833</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="18">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="60">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">1.6</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="12">&nbsp;</td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="276">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt; COLOR: #000000">Income tax expense</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="18">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="54">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">292</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="17">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="54">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">0.6</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="24">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="60">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">268</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="18">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="60">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">0.5</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="12">&nbsp;</td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="276">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="18">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="54">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="17">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="54">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="24">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="60">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="18">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="60">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="12">&nbsp;</td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 2pt double" valign="bottom" width="276">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt; COLOR: #000000">Net income</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 2pt double" valign="bottom" width="18">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 2pt double" valign="bottom" width="54">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">$437</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 2pt double" valign="bottom" width="17">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 2pt double" valign="bottom" width="54">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">1.0</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 2pt double" valign="bottom" width="24">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 2pt double" valign="bottom" width="60">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">$565</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 2pt double" valign="bottom" width="18">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 2pt double" valign="bottom" width="60">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">1.1</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="12">&nbsp;</td>
                </tr>
            </table>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">The Company follows a 52/53 week fiscal reporting calendar ending on the Saturday closest to December 31. The year to date reporting periods ended September 26, 2009</font> <font style="FONT-SIZE: 10pt">and September 27, 2008</font> <font style="FONT-SIZE: 10pt">consisted of thirteen weeks each. </font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><b><font style="FONT-SIZE: 10pt">Revenues.</font></b> <font style="FONT-SIZE: 10pt">Revenues decreased 13.3%, or $6.9</font> <font style="FONT-SIZE: 10pt">million, for the thirteen week period ended September 26, 2009</font> <font style="FONT-SIZE: 10pt">as compared to the same period in the prior year (the &ldquo;comparable prior year period&rdquo;). Revenues decreased $5.9</font>
            <font style="FONT-SIZE: 10pt">million in the Information Technology segment, increased $0.8</font> <font style="FONT-SIZE: 10pt">million in the Engineering segment, and decreased $1.8</font> <font style="FONT-SIZE: 10pt">million in the Commercial segment. Management attributes the overall decrease to a weakening of the general economy. The Company believes that its revenue decline correlates to other similar business services companies, particularly in its Information Technology and
            Commercial segments. The Company completed two acquisitions in its Information Technology segment in 2008 prior to the start of the thirteen week period ended September 27, 2008. The Company completed one acquisition in its Information Technology segment in 2009 effective June 28, 2009, the first day of the thirteen week period ended September 26, 2009. The revenues for the 2009 acquisition were $1.0 million for the thirteen week period ended September 26, 2009. Management expects
            revenues for the remainder of fiscal 2009 to remain generally consistent with the revenues for the thirty-nine</font> <font style="FONT-SIZE: 10pt">week period ended September 26, 2009. </font></p>

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            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b><font style="FONT-SIZE: 10pt">RCM TECHNOLOGIES, INC. AND SUBSIDIARIES</font></b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b><font style="FONT-SIZE: 10pt">MANAGEMENT'S DISCUSSION AND ANALYSIS OF</font></b></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px; BORDER-BOTTOM: 0.5pt solid" align="center"><b><font style="FONT-SIZE: 10pt">FINANCIAL CONDITION AND RESULTS OF OPERATIONS - (CONTINUED)</font></b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><b><font style="FONT-SIZE: 10pt">Thirteen Week Period Ended </font></b><b><font style="FONT-SIZE: 10pt">September 26, 2009</font></b> <b><font style="FONT-SIZE: 10pt">Compared to Thirteen Week Period Ended </font></b><b><font style="FONT-SIZE: 10pt">September 27, 2008</font></b> <b><font style="FONT-SIZE: 10pt">- (Continued)</font></b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><b><font style="FONT-SIZE: 10pt">Cost of Services.</font></b> <font style="FONT-SIZE: 10pt">Cost of services decreased 14.2%, or $5.5</font> <font style="FONT-SIZE: 10pt">million, for the thirteen week period ended September 26, 2009</font> <font style="FONT-SIZE: 10pt">as compared to the comparable prior year period. The decrease in cost of services was primarily due to the overall
            decrease in revenues. Cost of services as a percentage of revenues decreased to 73.5% for the thirteen week period ended September 26, 2009</font> <font style="FONT-SIZE: 10pt">from 74.3% for the comparable prior year period. This decrease was primarily due to decreased unbilled labor costs for consultants as compared to total labor costs for consultants (i.e., an increase in utilization of billable resources) in our Information Technology segment. Management anticipates the ratio
            of cost of sales to revenues for the remainder of fiscal 2009 to remain comparable to that in the thirteen week period ended September 26, 2009. </font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><b><font style="FONT-SIZE: 10pt">Selling, General and Administrative.</font></b> <font style="FONT-SIZE: 10pt">Selling, general and administrative (&ldquo;SGA&rdquo;) expenses decreased 8.6%, or $1.0</font> <font style="FONT-SIZE: 10pt">million, for the thirteen week period ended September 26, 2009</font> <font style="FONT-SIZE: 10pt">as compared to the comparable prior year period.&nbsp;
            The decrease in SGA expenses is primarily due to a reduction in selling costs (primarily commissions and salaries paid to salespersons) associated with an overall decrease in revenues</font> <font style="FONT-SIZE: 10pt">offset by SGA expenses of $0.4 million incurred by the 2009 acquisition. As a percentage of revenues, SGA expenses were 24.0% for the thirteen week period ended September 26, 2009</font> <font style="FONT-SIZE: 10pt">as compared to 22.7% for</font>
            <font style="FONT-SIZE: 10pt">the comparable prior year period.&nbsp; The increase in SGA expenses as a percentage of revenues was primarily attributable to decreased revenues overall.&nbsp; Management expects SGA expenses for the remainder of fiscal 2009 to remain generally consistent with the SGA expenses for the thirteen week period ended September 26, 2009.</font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><b><font style="FONT-SIZE: 10pt">Depreciation and Amortization.</font></b> <font style="FONT-SIZE: 10pt">Depreciation and amortization was $0.4</font> <font style="FONT-SIZE: 10pt">million for the thirteen week period ended September 26, 2009</font> <font style="FONT-SIZE: 10pt">as compared to $0.6</font> <font style="FONT-SIZE: 10pt">million for the comparable prior year period. <br>
            &nbsp; </font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><b><font style="FONT-SIZE: 10pt">Other Income (Expense).</font></b> <font style="FONT-SIZE: 10pt">Other income (expense) consists of interest expense, net of interest income and gains and losses on foreign currency transactions. The increase in other income (expense)</font> <font style="FONT-SIZE: 10pt">for the thirteen week period ended September 26, 2009</font>
            <font style="FONT-SIZE: 10pt">as compared to the prior period</font> <font style="FONT-SIZE: 10pt">was primarily due to more favorable foreign currency changes.</font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><b><font style="FONT-SIZE: 10pt">Income Tax.</font></b> <font style="FONT-SIZE: 10pt">Income tax expense</font> <font style="FONT-SIZE: 10pt">was $0.3</font> <font style="FONT-SIZE: 10pt">million for the thirteen week periods</font> <font style="FONT-SIZE: 10pt">ended September 26, 2009 and September 27, 2008.</font> <font style="FONT-SIZE: 10pt">The effective tax rate was 40.1%
            for</font> <font style="FONT-SIZE: 10pt">the thirteen week period ended September 26, 2009</font> <font style="FONT-SIZE: 10pt">as compared to an expense</font> <font style="FONT-SIZE: 10pt">of 33.9% in the comparable prior year period.</font> <font style="FONT-SIZE: 10pt">The comparable prior year period effective tax rate was lower due to permanent GAAP to tax differences existing in the comparable prior year period.</font> <font style="FONT-SIZE: 10pt">Management anticipates that
            the effective tax rate for the remainder of fiscal 2009 will remain consistent with the thirteen week period ended September 26, 2009.</font></p>

            <p></p>

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            <p style="MARGIN-TOP: 0pt; FONT-WEIGHT: bold; FONT-SIZE: 10pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b>RCM TECHNOLOGIES, INC. AND SUBSIDIARIES</b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b><font style="FONT-SIZE: 10pt">MANAGEMENT'S DISCUSSION AND ANALYSIS OF</font></b></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px; BORDER-BOTTOM: 0.5pt solid" align="center"><b><font style="FONT-SIZE: 10pt">FINANCIAL CONDITION AND RESULTS OF OPERATIONS - (CONTINUED)</font></b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><b><font style="FONT-SIZE: 10pt">Thirteen Week Period Ended </font></b><b><font style="FONT-SIZE: 10pt">September 26, 2009</font></b> <b><font style="FONT-SIZE: 10pt">Compared to Thirteen Week Period Ended </font></b><b><font style="FONT-SIZE: 10pt">September 27, 2008</font></b> <b><font style="FONT-SIZE: 10pt">- (Continued)</font></b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><b><font style="FONT-SIZE: 10pt">S</font></b><b><font style="FONT-SIZE: 10pt">egment Discussion (See Footnote 13)</font></b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><b><font style="FONT-SIZE: 10pt">Information Technology </font></b><br>
            &nbsp;<br>
            <font style="FONT-SIZE: 10pt">Information Technology revenues of $20.9</font> <font style="FONT-SIZE: 10pt">million in 2009 decreased $5.9</font> <font style="FONT-SIZE: 10pt">million, or 21.9%, as compared to the comparable prior year period. The decrease in revenue was primarily attributable to a weakening of the general economy and offset by a 2009 acquisition. The Company believes that reductions</font> <font style="FONT-SIZE: 10pt">in capital spending in the Company's
            geographic markets have significantly reduced the demand for the Company's Information Technology services. The Company completed an acquisition in its Information Technology segment in 2009 effective June 28, 2009, the first day of the thirteen week period ended September 26, 2009. The revenues for the 2009 acquisition were $1.0 million for</font> <font style="FONT-SIZE: 10pt">the thirteen week period ended September 26, 2009.</font> <font style="FONT-SIZE: 10pt">The Information
            Technology segment operating loss was $0.3</font> <font style="FONT-SIZE: 10pt">million for both periods.</font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><b><font style="FONT-SIZE: 10pt">Engineering </font></b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Engineering revenues of $15.5</font> <font style="FONT-SIZE: 10pt">million in 2009 increased $0.8</font> <font style="FONT-SIZE: 10pt">million, or 5.4%, as compared to the comparable prior year period. The increase in revenue was primarily attributable to increases in revenues from several major customers as compared to the comparable prior year period. The
            Engineering segment operating income was $1.0</font> <font style="FONT-SIZE: 10pt">million as compared to $0.8</font> <font style="FONT-SIZE: 10pt">million for the comparable prior year period. The increase in operating income was primarily due to increased revenues and lower cost of services as a percentage of revenues offset by a higher allocation of corporate selling, general and administrative costs as compared to the comparable prior year period.</font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><b><font style="FONT-SIZE: 10pt">Commercial </font></b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Commercial revenues of $8.4</font> <font style="FONT-SIZE: 10pt">million in 2009 decreased $1.8</font> <font style="FONT-SIZE: 10pt">million, or 17.7%, as compared to the comparable prior year period. The decrease in revenue</font> <font style="FONT-SIZE: 10pt">was principally attributable to a weakening of the general economy and reduced demand for the
            Company's Commercial services, in particular, services</font> <font style="FONT-SIZE: 10pt">provided by the Company's light industrial staffing unit. The Company's light industrial staffing unit primarily operates in Southern California and services mostly</font> <font style="FONT-SIZE: 10pt">manufacturing and retail clients. The Company believes that the southern California region and its manufacturing and retail industries have been significantly impacted by negative economic
            trends. The Commercial segment had an operating loss</font> <font style="FONT-SIZE: 10pt">of</font> <font style="FONT-SIZE: 10pt">$0.0</font> <font style="FONT-SIZE: 10pt">million as compared to $0.4</font> <font style="FONT-SIZE: 10pt">million of operating income for the comparable prior year period. The decrease in operating income was primarily due to the decrease in revenues.</font></p>

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            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b><font style="FONT-SIZE: 10pt">RCM TECHNOLOGIES, INC. AND SUBSIDIARIES</font></b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b><font style="FONT-SIZE: 10pt">MANAGEMENT'S DISCUSSION AND ANALYSIS OF</font></b></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px; BORDER-BOTTOM: 0.5pt solid" align="center"><b><font style="FONT-SIZE: 10pt">FINANCIAL CONDITION AND RESULTS OF OPERATIONS - (CONTINUED)</font></b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><b><font style="FONT-SIZE: 10pt">Thirty-Nine Week Period</font></b> <b><font style="FONT-SIZE: 10pt">Ended </font></b><b><font style="FONT-SIZE: 10pt">September 26, 2009</font></b> <b><font style="FONT-SIZE: 10pt">Compared to </font></b><b><font style="FONT-SIZE: 10pt">Thirty-Nine Week Period</font></b> <b><font style="FONT-SIZE: 10pt">Ended
            </font></b><b><font style="FONT-SIZE: 10pt">September 27, 2008</font></b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 10pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><a name="OLE_LINK2"></a><a name="OLE_LINK8">A summary of operating results for the fiscal periods ended</a> September 26, 2009 and September 27, 2008 is as follows (in thousands):</p>

            <p></p>

            <table cellspacing="0" cellpadding="0" width="611" border="0">
                <tr>
                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="284">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="13">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="122" colspan="3">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt; COLOR: #000000">September 26, 2009</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="42">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="131" colspan="3">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt; COLOR: #000000">September 27, 2008</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="18">&nbsp;</td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="284">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="13">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="56">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt; COLOR: #000000">Amount</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="11">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="54">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt; COLOR: #000000">% of Revenue</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="42">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="56">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt; COLOR: #000000">Amount</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="21">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="53">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt; COLOR: #000000">% of Revenue</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="18">&nbsp;</td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="284">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="justify"><font style="FONT-SIZE: 10pt; COLOR: #000000">Revenues</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="13">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="56">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">$140,023</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="11">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="54">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">100.0</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="42">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="56">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">$155,742</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="21">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="53">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">100.0</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="18">&nbsp;</td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="284">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="justify"><font style="FONT-SIZE: 10pt; COLOR: #000000">Cost of services</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="13">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="56">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">105,662</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="11">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="54">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">75.5</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="42">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="56">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">115,039</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="21">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="53">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">73.9</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="18">&nbsp;</td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="284">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt; COLOR: #000000">Gross profit</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="13">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="56">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">34,361</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="11">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="54">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">24.5</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="42">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="56">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">40,703</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="21">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="53">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">26.1</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="18">&nbsp;</td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="284">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="13">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="56">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="11">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="54">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="42">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="56">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="21">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="53">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="18">&nbsp;</td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="284">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt; COLOR: #000000">Selling, general and administrative</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="13">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="56">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">32,743</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="11">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="54">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">23.4</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="42">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="56">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">34,356</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="21">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="53">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">22.0</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="18">&nbsp;</td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="284">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt; COLOR: #000000">Bad debt - note receivable</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="13">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="56">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">-</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="11">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="54">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="42">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="56">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">6,090</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="21">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="53">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">3.9</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="18">&nbsp;</td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="284">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt; COLOR: #000000">Depreciation and amortization</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="13">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="56">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">1,212</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="11">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="54">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">0.8</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="42">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="56">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">1,539</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="21">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="53">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">1.0</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="18">&nbsp;</td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="284">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="13">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="56">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">33,955</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="11">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="54">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">24.2</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="42">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="56">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">41,985</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="21">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="53">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">26.9</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="18">&nbsp;</td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="284">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="13">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="56">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="11">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="54">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="42">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="56">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="21">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="53">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="18">&nbsp;</td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="284">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt; COLOR: #000000">Operating income (loss)</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="13">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="56">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">406</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="11">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="54">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">0.3</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="42">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="56">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">(1,282</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="21">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="justify"><font style="FONT-SIZE: 10pt; COLOR: #000000">)</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="53">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">(0.8</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="18">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="justify"><font style="FONT-SIZE: 10pt; COLOR: #000000">)</font></p>
                    </td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="284">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt; COLOR: #000000">Other income (expense), net</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="13">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="56">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">9,804</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="11">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="54">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">7.0</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="42">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="56">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">(120</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="21">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="justify"><font style="FONT-SIZE: 10pt; COLOR: #000000">)</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="53">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">(0.1</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="18">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="justify"><font style="FONT-SIZE: 10pt; COLOR: #000000">)</font></p>
                    </td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="284">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="13">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="56">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="11">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="54">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="42">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="56">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="21">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="53">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="18">&nbsp;</td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="284">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt; COLOR: #000000">Income (loss) before income tax expense (benefit)</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="13">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="56">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">10,210</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="11">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="54">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">7.3</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="42">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="56">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">(1,402</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="21">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="justify"><font style="FONT-SIZE: 10pt; COLOR: #000000">)</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="53">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">(0.9</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="18">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="justify"><font style="FONT-SIZE: 10pt; COLOR: #000000">)</font></p>
                    </td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="284">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt; COLOR: #000000">Income tax expense (benefit)</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="13">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="56">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">3,975</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="11">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="54">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">2.8</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="42">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="56">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">(737</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="21">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="justify"><font style="FONT-SIZE: 10pt; COLOR: #000000">)</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="53">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">(0.5</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="18">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="justify"><font style="FONT-SIZE: 10pt; COLOR: #000000">)</font></p>
                    </td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="284">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="13">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="56">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="11">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="54">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="42">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="56">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="21">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; BORDER-TOP: medium none; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="53">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="18">&nbsp;</td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 2pt double" valign="bottom" width="284">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt; COLOR: #000000">Net income (loss)</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 2pt double" valign="bottom" width="13">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 2pt double" valign="bottom" width="56">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">$6,235</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 2pt double" valign="bottom" width="11">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 2pt double" valign="bottom" width="54">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">4.5</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 2pt double" valign="bottom" width="42">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 2pt double" valign="bottom" width="56">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">($665</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 2pt double" valign="bottom" width="21">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="justify"><font style="FONT-SIZE: 10pt; COLOR: #000000">)</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 2pt double" valign="bottom" width="53">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">(0.4</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.01in; PADDING-LEFT: 0.01in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="18">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="justify"><font style="FONT-SIZE: 10pt; COLOR: #000000">)</font></p>
                    </td>
                </tr>
            </table>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">The Company follows a 52/53 week fiscal reporting calendar ending on the Saturday closest to December 31. The year to date reporting periods ended September 26, 2009</font> <font style="FONT-SIZE: 10pt">and September 27, 2008</font> <font style="FONT-SIZE: 10pt">consisted of thirty-nine</font> <font style="FONT-SIZE: 10pt">weeks each. </font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><b><font style="FONT-SIZE: 10pt">Revenues.</font></b> <font style="FONT-SIZE: 10pt">Revenues decreased 10.1%, or $15.7</font> <font style="FONT-SIZE: 10pt">million, for the thirty-nine</font> <font style="FONT-SIZE: 10pt">week period ended September 26, 2009</font> <font style="FONT-SIZE: 10pt">as compared to the same period in the prior year (the &ldquo;comparable prior year
            period&rdquo;). Revenues decreased $11.6</font> <font style="FONT-SIZE: 10pt">million in the Information Technology segment, increased $2.9</font> <font style="FONT-SIZE: 10pt">million in the Engineering segment, and decreased $7.0</font> <font style="FONT-SIZE: 10pt">million in the Commercial segment. Management attributes the overall decrease to a weakening of the general economy offset by revenues from acquisitions made in 2008 and 2009. The Company believes that its revenue
            decline correlates to other similar business services companies, particularly in its Information Technology and Commercial segments. Revenues that were attributable to acquisitions which occurred in the Information Technology segment in 2008 and 2009 contributed $16.9</font> <font style="FONT-SIZE: 10pt">million in the thirty-nine</font> <font style="FONT-SIZE: 10pt">week period ended September 26, 2009</font> <font style="FONT-SIZE: 10pt">as compared to $15.1</font>
            <font style="FONT-SIZE: 10pt">million in the comparable prior year period. Management expects revenues for the remainder of fiscal 2009 to remain generally consistent with the revenues for the thirty-nine</font> <font style="FONT-SIZE: 10pt">week period ended September 26, 2009. </font></p>

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            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b><font style="FONT-SIZE: 10pt">RCM TECHNOLOGIES, INC. AND SUBSIDIARIES</font></b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b><font style="FONT-SIZE: 10pt">MANAGEMENT'S DISCUSSION AND ANALYSIS OF</font></b></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px; BORDER-BOTTOM: 0.5pt solid" align="center"><b><font style="FONT-SIZE: 10pt">FINANCIAL CONDITION AND RESULTS OF OPERATIONS - (CONTINUED)</font></b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><b><font style="FONT-SIZE: 10pt">Thirty-Nine Week Period</font></b> <b><font style="FONT-SIZE: 10pt">Ended </font></b><b><font style="FONT-SIZE: 10pt">September 26, 2009</font></b> <b><font style="FONT-SIZE: 10pt">Compared to </font></b><b><font style="FONT-SIZE: 10pt">Thirty-Nine Week Period</font></b> <b><font style="FONT-SIZE: 10pt">Ended
            </font></b><b><font style="FONT-SIZE: 10pt">September 27, 2008</font></b> <b><font style="FONT-SIZE: 10pt">- (Continued)</font></b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><b><font style="FONT-SIZE: 10pt">Cost of Services.</font></b> <font style="FONT-SIZE: 10pt">Cost of services decreased 8.2%, or $9.4</font> <font style="FONT-SIZE: 10pt">million, for the thirty-nine</font> <font style="FONT-SIZE: 10pt">week period ended September 26, 2009</font> <font style="FONT-SIZE: 10pt">as compared to the comparable prior year period. The decrease in cost of services
            was primarily due to the overall decrease in revenues. Cost of services as a percentage of revenues increased to 75.5% for the thirty-nine</font> <font style="FONT-SIZE: 10pt">week period ended September 26, 2009</font> <font style="FONT-SIZE: 10pt">from 73.9% for the comparable prior year period. This increase was primarily due to increased unbilled labor costs for consultants (i.e., a decrease in utilization of billable resources) and softness in pricing in our Information
            Technology segment. Management anticipates the ratio of cost of sales to revenues for the remainder of fiscal 2009 to remain comparable to that in the thirteen</font> <font style="FONT-SIZE: 10pt">week period ended September 26, 2009. </font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><b><font style="FONT-SIZE: 10pt">Selling, General and Administrative.</font></b> <font style="FONT-SIZE: 10pt">Selling, general and administrative (&ldquo;SGA&rdquo;) expenses decreased 4.7%, or $1.6</font> <font style="FONT-SIZE: 10pt">million, for the thirty-nine</font> <font style="FONT-SIZE: 10pt">week period ended September 26, 2009</font> <font style="FONT-SIZE: 10pt">as compared to
            the comparable prior year period.&nbsp; The decrease in SGA expenses was primarily due to a reduction in selling costs (primarily commissions and salaries paid to salespersons) associated with an overall decrease in revenues offset by additional SGA expenses incurred in connection with three</font> <font style="FONT-SIZE: 10pt">acquisitions subsequent to February 28, 2008.&nbsp; SGA expenses that were attributable to acquisitions which occurred in the Information Technology segment
            in 2008 and 2009</font> <font style="FONT-SIZE: 10pt">contributed $4.2</font> <font style="FONT-SIZE: 10pt">million in the thirty-nine</font> <font style="FONT-SIZE: 10pt">week period ended September 26, 2009</font> <font style="FONT-SIZE: 10pt">as compared to $3.0</font> <font style="FONT-SIZE: 10pt">million in the comparable prior year period.&nbsp; As a percentage of revenues, SGA expenses were 23.4% for the thirty-nine</font> <font style="FONT-SIZE: 10pt">week period ended
            September 26, 2009</font> <font style="FONT-SIZE: 10pt">as compared to 22.0% for the comparable prior year period.&nbsp; The increase as a percentage of revenues is primarily due to the overall decrease in revenues.</font> <font style="FONT-SIZE: 10pt">Management expects SGA expenses for the remainder of fiscal 2009 to remain generally consistent with the SGA expenses for the thirteen week period ended September 26, 2009.</font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><b><font style="FONT-SIZE: 10pt">Bad Debt - Note Receivable. </font></b><font style="FONT-SIZE: 10pt">On February 26, 2008, the Company accepted a promissory note from a customer for $7.5 million in payment of a like amount of accounts receivable from that customer. The customer paid $1.2 million through April 30, 2008 at which point management of the Company concluded that the customer
            was going to default on its May 1, 2008 installment payment. During the thirteen week period ended March 29, 2008, the Company determined that the note receivable was not collectible and reserved for the note. During the thirty-nine</font> <font style="FONT-SIZE: 10pt">week period ended September 27, 2008, the Company wrote-off the note receivable.</font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><b><font style="FONT-SIZE: 10pt">Depreciation and Amortization.</font></b> <font style="FONT-SIZE: 10pt">Depreciation and amortization decreased 21.2%, or $0.3</font> <font style="FONT-SIZE: 10pt">million, for the thirty-nine</font> <font style="FONT-SIZE: 10pt">week period ended September 26, 2009</font> <font style="FONT-SIZE: 10pt">as compared to the comparable prior year period. <br>
            &nbsp; </font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><b><font style="FONT-SIZE: 10pt">Other Income (Expense).</font></b> <font style="FONT-SIZE: 10pt">Other income (expense) consists of interest expense, net of interest income and gains and losses on foreign currency transactions and, in 2009, the proceeds from a legal settlement. The change in other</font> <font style="FONT-SIZE: 10pt">income (expense) was primarily due to a</font>
            <font style="FONT-SIZE: 10pt">$9.8 million legal settlement in 2009 (see footnote 14</font> <font style="FONT-SIZE: 10pt">to the consolidated financial statements).</font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><b><font style="FONT-SIZE: 10pt">Income Tax.</font></b> <font style="FONT-SIZE: 10pt">Income tax expense was $4.0</font> <font style="FONT-SIZE: 10pt">million for the thirty-nine</font> <font style="FONT-SIZE: 10pt">week period ended September 26, 2009</font> <font style="FONT-SIZE: 10pt">as compared to an income tax benefit of $0.7</font> <font style="FONT-SIZE: 10pt">million in the
            comparable prior year period. The change was principally attributable to an increase in income before taxes, which included a $9.8 million legal settlement in the thirty-nine</font> <font style="FONT-SIZE: 10pt">week period ended September 26, 2009</font> <font style="FONT-SIZE: 10pt">and a $6.1 million bad debt expense on a note receivable for the comparable prior year period. The effective tax rate was 38.9% for the thirty-nine</font> <font style="FONT-SIZE: 10pt">week period
            ended September 26, 2009</font> <font style="FONT-SIZE: 10pt">as compared to a credit of 53.7% in the comparable prior year period. The comparable prior year period effective tax rate was higher due to permanent GAAP to tax differences existing in the comparable prior year period.</font></p>

            <p></p>

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            <p style="MARGIN-TOP: 0pt; FONT-WEIGHT: bold; FONT-SIZE: 10pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b>RCM TECHNOLOGIES, INC. AND SUBSIDIARIES</b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b><font style="FONT-SIZE: 10pt">MANAGEMENT'S DISCUSSION AND ANALYSIS OF</font></b></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px; BORDER-BOTTOM: 0.5pt solid" align="center"><b><font style="FONT-SIZE: 10pt">FINANCIAL CONDITION AND RESULTS OF OPERATIONS - (CONTINUED)</font></b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><b><font style="FONT-SIZE: 10pt">Thirty-Nine Week Period</font></b> <b><font style="FONT-SIZE: 10pt">Ended </font></b><b><font style="FONT-SIZE: 10pt">September 26, 2009</font></b> <b><font style="FONT-SIZE: 10pt">Compared to </font></b><b><font style="FONT-SIZE: 10pt">Thirty-Nine Week Period</font></b> <b><font style="FONT-SIZE: 10pt">Ended
            </font></b><b><font style="FONT-SIZE: 10pt">September 27, 2008</font></b> <b><font style="FONT-SIZE: 10pt">- (Continued)</font></b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><b><font style="FONT-SIZE: 10pt">Segment Discussion (See Footnote 13)</font></b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><b><font style="FONT-SIZE: 10pt">Information Technology </font></b><br>
            &nbsp;<br>
            <font style="FONT-SIZE: 10pt">Information Technology revenues of $65.6</font> <font style="FONT-SIZE: 10pt">million in 2009 decreased $11.6</font> <font style="FONT-SIZE: 10pt">million, or 15.0%, as compared to the comparable prior year period. The decrease in revenue was primarily attributable to a weakening of the general economy offset by acquisitions in 2008</font> <font style="FONT-SIZE: 10pt">and 2009. The Company believes that reductions</font>
            <font style="FONT-SIZE: 10pt">in capital spending in the Company's geographic markets have significantly reduced the demand for the Company's Information Technology services. Revenues that were attributable to acquisitions which occurred in the Information Technology segment in 2008 and 2009 contributed $16.9</font> <font style="FONT-SIZE: 10pt">million in the thirty-nine</font> <font style="FONT-SIZE: 10pt">week period ended September 26, 2009</font>
            <font style="FONT-SIZE: 10pt">as compared to $15.1</font> <font style="FONT-SIZE: 10pt">million in the comparable prior year period. The Information Technology segment operating loss was $2.2</font> <font style="FONT-SIZE: 10pt">million as compared to operating income of $0.6</font> <font style="FONT-SIZE: 10pt">million for the comparable prior year period. The decrease in <a name="OLE_LINK6"></a><a name="OLE_LINK9">operating income</a> was primarily due to decreased revenue</font>
            <font style="FONT-SIZE: 10pt">and increased unbilled labor costs for consultants.</font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><b><font style="FONT-SIZE: 10pt">Engineering </font></b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Engineering revenues of $45.7</font> <font style="FONT-SIZE: 10pt">million in 2009 increased $2.9</font> <font style="FONT-SIZE: 10pt">million, or 6.7%, as compared to the comparable prior year period. The increase in revenue was primarily attributable to increases in revenues from several major customers as compared to the comparable prior year period. The
            Engineering segment operating income was $2.0</font> <font style="FONT-SIZE: 10pt">million as compared to an operating loss of $4.0</font> <font style="FONT-SIZE: 10pt">million for the comparable prior year period. The comparable prior year period operating income was $2.1</font> <font style="FONT-SIZE: 10pt">million before bad debt-note receivable. The decrease in operating income before bad debt-note receivable was primarily due to a higher allocation of corporate selling, general
            and administrative costs as compared to the comparable prior year period.</font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><b><font style="FONT-SIZE: 10pt">Commercial </font></b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Commercial revenues of $28.7</font> <font style="FONT-SIZE: 10pt">million in 2009 decreased $7.0</font> <font style="FONT-SIZE: 10pt">million, or 19.6%, as compared to the comparable prior year period. The decrease in revenue</font> <font style="FONT-SIZE: 10pt">was principally attributable to a weakening of the general economy and reduced demand for the
            Company's Commercial services, in particular, services</font> <font style="FONT-SIZE: 10pt">provided by the Company's light industrial staffing unit.</font> <font style="FONT-SIZE: 10pt">The Company's light industrial staffing unit primarily operates in Southern California and services mostly</font> <font style="FONT-SIZE: 10pt">manufacturing and retail clients. The Company believes that the southern California region and its manufacturing and retail industries have been
            significantly impacted by negative economic trends. The Commercial segment operating income was $0.7</font> <font style="FONT-SIZE: 10pt">million as compared to $2.2</font> <font style="FONT-SIZE: 10pt">million for the comparable prior year period. The decrease in operating income was primarily due to the decrease in revenues.</font></p>

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            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b><font style="FONT-SIZE: 10pt">RCM TECHNOLOGIES, INC. AND SUBSIDIARIES</font></b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b><font style="FONT-SIZE: 10pt">MANAGEMENT'S DISCUSSION AND ANALYSIS OF</font></b></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px; BORDER-BOTTOM: 0.5pt solid" align="center"><b><font style="FONT-SIZE: 10pt">FINANCIAL CONDITION AND RESULTS OF OPERATIONS - (CONTINUED)</font></b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><b><font style="FONT-SIZE: 10pt">Liquidity and Capital Resources</font></b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">The following table summarizes the major captions from the Company&rsquo;s Consolidated Statements of Cash Flows</font> <font style="FONT-SIZE: 10pt">(in thousands):</font></p>

            <p></p>

            <table cellspacing="0" cellpadding="0" width="400" align="center" border="0">
                <tr>
                    <td valign="bottom" width="173" colspan="2">&nbsp;</td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="198" colspan="3">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt">Thirty-Nine Week Periods Ended</font></p>
                    </td>

                    <td valign="bottom" width="17">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="173" colspan="2">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="89">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt">September 26,<br>
                        2009</font></p>
                    </td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="17">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="91">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt">September 27,<br>
                        2008</font></p>
                    </td>

                    <td valign="bottom" width="17">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-TOP: medium none" valign="bottom" width="173" colspan="2">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="justify"><font style="FONT-SIZE: 10pt">Cash provided by (used for):</font></p>
                    </td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="18">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="89">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="17">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="91">&nbsp;</td>

                    <td valign="bottom" width="17">&nbsp;</td>
                </tr>

                <tr>
                    <td valign="bottom" width="16">&nbsp;</td>

                    <td valign="bottom" width="156">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="justify"><font style="FONT-SIZE: 10pt">Operating Activities</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="89">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$16,657</font></p>
                    </td>

                    <td valign="bottom" width="17">&nbsp;</td>

                    <td valign="bottom" width="91">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">($7,971</font></p>
                    </td>

                    <td valign="bottom" width="17">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">)</font></p>
                    </td>
                </tr>

                <tr>
                    <td valign="bottom" width="16">&nbsp;</td>

                    <td valign="bottom" width="156">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="justify"><font style="FONT-SIZE: 10pt">Investing Activities</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="89">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">($1,422</font></p>
                    </td>

                    <td valign="bottom" width="17">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">)</font></p>
                    </td>

                    <td valign="bottom" width="91">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">($9,315</font></p>
                    </td>

                    <td valign="bottom" width="17">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">)</font></p>
                    </td>
                </tr>

                <tr>
                    <td valign="bottom" width="16">&nbsp;</td>

                    <td valign="bottom" width="156">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="justify"><font style="FONT-SIZE: 10pt">Financing Activities</font></p>
                    </td>

                    <td valign="bottom" width="18">&nbsp;</td>

                    <td valign="bottom" width="89">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">($4,817</font></p>
                    </td>

                    <td valign="bottom" width="17">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">)</font></p>
                    </td>

                    <td valign="bottom" width="91">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt">$9,156</font></p>
                    </td>

                    <td valign="bottom" width="17">&nbsp;</td>
                </tr>
            </table>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><b><font style="FONT-SIZE: 10pt">Operating Activities</font></b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 10pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">Operating activities provided $16.7 million of cash for the thirty-nine week period ended September 26, 2009 as compared to using $8.0 million in the comparable prior year period. The change in cash provided by (used in) operating activities in 2009 was primarily attributable to net income of $6.2 million, decreases in accounts receivable and deferred income tax assets,
            offset by decreases in accounts payable and accrued expenses and accrued payroll and related costs. Net income increased primarily due to a legal settlement of $9.8 million in the thirteen week period ended March 28, 2009. Accounts receivable decreased primarily due to decreases in revenues and additionally from an increased focus by the Company to collect outstanding accounts receivable faster.</p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><b><font style="FONT-SIZE: 10pt">Investing Activities</font></b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Investing activities used $1.4</font> <font style="FONT-SIZE: 10pt">million for the thirty-nine</font> <font style="FONT-SIZE: 10pt">week period ended September 26, 2009</font> <font style="FONT-SIZE: 10pt">as compared to $9.3</font> <font style="FONT-SIZE: 10pt">million for the comparable prior year period. The decrease in the use of cash
            for investing activities for 2009 as compared to the comparable 2008 period was primarily attributable to decreased expenditures for acquisitions and property and equipment. The Company made one acquisition in fiscal 2009 and two acquisitions in 2008 (See Footnote 5).</font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><b><font style="FONT-SIZE: 10pt">Financing Activities</font></b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 10pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">In 2009, financing activities consisted of reducing debt by $4.9 million. In 2008, financing activities principally consisted of borrowing $9.1 million from the line of credit to finance acquisitions (See footnote 5 to the financial statements) and the balance was used to fund working capital requirements.<br>
            &nbsp;</p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">The Company and its subsidiaries are party to a loan agreement with Citizens Bank of Pennsylvania, amended and restated effective February 20, 2009, which provides for a $15 million revolving credit facility and includes a sub-limit of $5.0 million for letters of credit (the &ldquo;Revolving Credit Facility&rdquo;). Borrowings under the
            Revolving Credit Facility bear interest at one of two alternative rates, as selected by the Company at each incremental borrowing. These alternatives are: (i) LIBOR (London Interbank Offered Rate), plus applicable margin, or (ii) the agent bank's prime rate. The Company also pays unused line fees based on the amount of the Revolving Credit Facility that is not drawn.</font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 10pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">All borrowings under the Revolving Credit Facility are collateralized by all of the assets of the Company and its subsidiaries and a pledge of the stock of its subsidiaries. The Revolving Credit Facility also contains various financial and non-financial covenants, such as restrictions on the Company&rsquo;s ability to pay dividends. The Revolving Credit Facility expires
            in August 2011.</p>

            <p></p>

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            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 10pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b>RCM TECHNOLOGIES, INC. AND SUBSIDIARIES</b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b><font style="FONT-SIZE: 10pt">MANAGEMENT'S DISCUSSION AND ANALYSIS OF</font></b></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px; BORDER-BOTTOM: 0.5pt solid" align="center"><b><font style="FONT-SIZE: 10pt; COLOR: #000000">FINANCIAL CONDITION AND RESULTS OF OPERATIONS - (CONTINUED)</font></b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><b><font style="FONT-SIZE: 10pt">Liquidity and Capital Resources - (Continued)<br>
            &nbsp; </font></b></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><b><font style="FONT-SIZE: 10pt">Financing Activities - (Continued)</font></b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">The weighted average interest rates under the Revolving Credit Facility for the thirty-nine</font> <font style="FONT-SIZE: 10pt">week periods ended September 26, 2009</font> <font style="FONT-SIZE: 10pt">and September 27, 2008</font> <font style="FONT-SIZE: 10pt">were 2.2% and 3.91%, respectively. The majority of borrowings in 2009 and 2008
            were subject to alternative (i) LIBOR (London Interbank Offered Rate), plus applicable margin on contracts of 30 days or more. During the thirty-nine</font> <font style="FONT-SIZE: 10pt">week periods ended September 26, 2009</font> <font style="FONT-SIZE: 10pt">and September 27, 2008, the Company&rsquo;s outstanding borrowings ranged from $-0- to $4.9 million and $-0- million to $10.5</font> <font style="FONT-SIZE: 10pt">million, respectively. At September 26, 2009</font>
            <font style="FONT-SIZE: 10pt">and December 27, 2008, there were borrowings of $0</font> <font style="FONT-SIZE: 10pt">million and $4.9 outstanding under this facility, respectively. At September 26, 2009</font> <font style="FONT-SIZE: 10pt">and December 27, 2008, there were letters of credit outstanding for $1.6 million. At September 26, 2009, the Company had availability for additional borrowings under the Revolving Credit Facility of $13.4</font>
            <font style="FONT-SIZE: 10pt">million. </font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 10pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">The Company anticipates that its primary uses of capital in future periods will be for working capital purposes. Funding for any long-term and short-term capital requirements as well as future acquisitions will be derived from one or more of the Revolving Credit Facility, funds generated through operations or future financing transactions. The Company is subject to legal
            proceedings and claims that arise from time to time in the ordinary course of its business, which may or may not be covered by insurance. Were an unfavorable final outcome to occur, there exists the possibility of a material adverse impact on our financial position, liquidity, and the results of operations for the period in which the effect becomes reasonably estimable.</p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 10pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">The Company's business strategy is to achieve growth both internally through operations and externally through strategic acquisitions. The Company from time to time engages in discussions with potential acquisition candidates. As the size of the Company and its financial resources increase however, acquisition opportunities requiring significant commitments of capital may
            arise. In order to pursue such opportunities, the Company may be required to incur debt or issue potentially dilutive securities in the future. No assurance can be given as to the Company&rsquo;s future acquisition and expansion opportunities or how such opportunities will be financed.</p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">The Company does not currently have material commitments for capital expenditures and does not currently anticipate entering into any such commitments during the next 12 months. The Company's current commitments consist primarily of lease obligations for office space. The Company believes that its capital resources are sufficient to meet its
            present obligations and those to be incurred in the normal course of business for the next 12 months.</font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt; COLOR: #000000"><font style="FONT-SIZE: 10pt; COLOR: #000000">As of September 26, 2009, the Company had total long term net deferred income tax assets of $3.7 million,</font> <font style="FONT-SIZE: 10pt; COLOR: #000000">primarily representing the tax effect of temporary differences for the GAAP versus tax amortization of acquisitions made in
            prior periods. </font></font></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">&nbsp;</p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 10pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">Summarized below are the Company&rsquo;s obligations and commitments to make future payments under lease agreements and debt obligations as of September 26, 2009 (in thousands):</p>

            <p></p>

            <table cellspacing="0" cellpadding="0" width="550" align="center" border="0">
                <tr>
                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="278" colspan="4">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="228" colspan="5">
                        <p style="MARGIN-TOP: 0pt; FONT-SIZE: 10pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center">Payments Due by Period</p>
                    </td>
                </tr>

                <tr>
                    <td style="BORDER-TOP: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="182">&nbsp;</td>

                    <td style="BORDER-TOP: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="12">&nbsp;</td>

                    <td style="BORDER-TOP: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="72">
                        <p style="MARGIN-TOP: 0pt; FONT-SIZE: 10pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center">Total</p>
                    </td>

                    <td style="BORDER-TOP: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="12">&nbsp;</td>

                    <td style="BORDER-TOP: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="72">
                        <p style="MARGIN-TOP: 0pt; FONT-SIZE: 10pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center">Less Than<br>
                        1 Year</p>
                    </td>

                    <td style="BORDER-TOP: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="12">&nbsp;</td>

                    <td style="BORDER-TOP: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="66">
                        <p style="MARGIN-TOP: 0pt; FONT-SIZE: 10pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center">1-3 Years</p>
                    </td>

                    <td style="BORDER-TOP: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="12">&nbsp;</td>

                    <td style="BORDER-TOP: medium none; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="66">
                        <p style="MARGIN-TOP: 0pt; FONT-SIZE: 10pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center">3-5 Years</p>
                    </td>
                </tr>

                <tr>
                    <td style="BORDER-TOP: medium none" valign="bottom" width="182">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="12">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="72">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="12">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="72">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="12">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="66">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="12">&nbsp;</td>

                    <td style="BORDER-TOP: medium none" valign="bottom" width="66">&nbsp;</td>
                </tr>

                <tr>
                    <td style="BORDER-BOTTOM: black 2pt double" valign="bottom" width="182">
                        <p style="MARGIN-TOP: 0pt; FONT-SIZE: 10pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">Operating lease obligations</p>
                    </td>

                    <td style="BORDER-BOTTOM: black 2pt double" valign="bottom" width="12">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 2pt double" valign="bottom" width="72">
                        <p style="MARGIN-TOP: 0pt; FONT-SIZE: 10pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right">$9,893</p>
                    </td>

                    <td style="BORDER-BOTTOM: black 2pt double" valign="bottom" width="12">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 2pt double" valign="bottom" width="72">
                        <p style="MARGIN-TOP: 0pt; FONT-SIZE: 10pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right">$3,558</p>
                    </td>

                    <td style="BORDER-BOTTOM: black 2pt double" valign="bottom" width="12">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 2pt double" valign="bottom" width="66">
                        <p style="MARGIN-TOP: 0pt; FONT-SIZE: 10pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right">$5,887</p>
                    </td>

                    <td style="BORDER-BOTTOM: black 2pt double" valign="bottom" width="12">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 2pt double" valign="bottom" width="66">
                        <p style="MARGIN-TOP: 0pt; FONT-SIZE: 10pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right">$448</p>
                    </td>
                </tr>
            </table>

            <p></p>

            <div title="EE+ Page Footer" style="MARGIN-TOP: 12pt">
                <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><a name="PAGENUM"><font style="FONT-SIZE: 10pt">35</font></a></p>
            </div>
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            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 10pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b>RCM TECHNOLOGIES, INC. AND SUBSIDIARIES</b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b><font style="FONT-SIZE: 10pt">MANAGEMENT'S DISCUSSION AND ANALYSIS OF</font></b></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px; BORDER-BOTTOM: 0.5pt solid" align="center"><b><font style="FONT-SIZE: 10pt; COLOR: #000000">FINANCIAL CONDITION AND RESULTS OF OPERATIONS - (CONTINUED)</font></b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><b><font style="FONT-SIZE: 10pt">Liquidity and Capital Resources - (Continued)</font></b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">The Company has three active acquisition agreements whereby future contingent consideration may be earned and paid (NuSoft, MBH and PSG as described in Footnote 5).</font> <font style="FONT-SIZE: 10pt; COLOR: #000000">In connection with these</font> <font style="FONT-SIZE: 10pt; COLOR: #000000">acquisitions, the Company may be</font>
            <font style="FONT-SIZE: 10pt; COLOR: #000000">obligated to pay contingent consideration to the sellers provided that</font> <font style="FONT-SIZE: 10pt; COLOR: #000000">the acquired businesses</font> <font style="FONT-SIZE: 10pt; COLOR: #000000">achieve</font> <font style="FONT-SIZE: 10pt; COLOR: #000000">certain earnings targets over periods ranging from two to four</font> <font style="FONT-SIZE: 10pt; COLOR: #000000">years following the acquisition. In general, the contingent
            consideration amounts fall into two categories: (a) Deferred Consideration - fixed amounts due if the acquisition achieves a base level of earnings which has been determined at the time of acquisition and (b) Earnouts &ndash; amounts payable that are not fixed and are based on the growth in excess of the base level earnings. </font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt; COLOR: #000000">The Company&rsquo;s outstanding Deferred Consideration obligations</font> <font style="FONT-SIZE: 10pt; COLOR: #000000">potentially due after September 26, 2009, which relate to these three</font> <font style="FONT-SIZE: 10pt; COLOR: #000000">acquisitions, could result in the following maximum payments:<br>
            &nbsp; </font></p>

            <table cellspacing="0" cellpadding="0" width="350" align="center" border="0">
                <tr>
                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="206">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt; COLOR: #000000">Year Ending</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="15">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="92">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">Amount</font></p>
                    </td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="206">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt; COLOR: #000000">January 1, 2011</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="15">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="92">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">$2,800</font></p>
                    </td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="206">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt; COLOR: #000000">December 31, 2011</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="15">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="92">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">1,650</font></p>
                    </td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="206">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt; COLOR: #000000">Thereafter</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="15">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="92">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">850</font></p>
                    </td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.07in; BORDER-TOP: medium none; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 2pt double" valign="bottom" width="206">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt; COLOR: #000000">Maximum deferred consideration</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.07in; BORDER-TOP: medium none; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 2pt double" valign="bottom" width="15">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.07in; BORDER-TOP: medium none; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 2pt double" valign="bottom" width="92">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right"><font style="FONT-SIZE: 10pt; COLOR: #000000">$5,300 </font></p>
                    </td>
                </tr>
            </table>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt; COLOR: #000000">The Company cannot estimate the Deferred Consideration payments for the years after January 2, 2010</font> <font style="FONT-SIZE: 10pt; COLOR: #000000">with any certainty. Earnouts, if any, cannot be estimated with any certainty.</font></p>

            <p></p>

            <div title="EE+ Page Footer" style="MARGIN-TOP: 12pt">
                <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><a name="PAGENUM"><font style="FONT-SIZE: 10pt">36</font></a></p>
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            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b><font style="FONT-SIZE: 10pt">RCM TECHNOLOGIES, INC. AND SUBSIDIARIES</font></b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b><font style="FONT-SIZE: 10pt">MANAGEMENT'S DISCUSSION AND ANALYSIS OF</font></b></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px; BORDER-BOTTOM: 0.5pt solid" align="center"><b><font style="FONT-SIZE: 10pt">FINANCIAL CONDITION AND RESULTS OF OPERATIONS - (CONTINUED)</font></b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-WEIGHT: bold; FONT-SIZE: 10pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><b>ITEM 3.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK</b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 10pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">The Company&rsquo;s exposure to market risk for changes in interest rates relates primarily to the Company&rsquo;s investment portfolio and debt instruments, which primarily consist of its Revolving Credit Facility. The Company does not have any derivative financial instruments in its portfolio. The Company places its investments in instruments that meet high credit
            quality standards. The Company is adverse to principal loss and ensures the safety and preservation of its invested funds by limiting default risk, market risk and reinvestment risk. As of September 26, 2009, the Company&rsquo;s investments consisted of cash and money market funds. The Company does not use interest rate derivative instruments to manage its exposure to interest rate changes. Presently the impact of a 1.0% (100 basis points) increase in interest rates on its variable
            debt (using an incremental borrowing rate) would have a relatively nominal impact on the Company&rsquo;s results of operations. The Company does not expect any material loss with respect to its investment portfolio.<br>
            &nbsp;</p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 10pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><b>ITEM 4.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;CONTROLS AND PROCEDURES</b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">The Company&rsquo;s management, under the supervision and with the participation of the Company&rsquo;s Chief Executive Officer and Chief Financial Officer, evaluated the effectiveness of the Company&rsquo;s disclosure controls and procedures (as defined in Rule 13a-15(e) and 15d-15(e) under the Exchange Act) as of the end of the period
            covered by this report. Based upon that evaluation, the Chief Executive Officer and Chief Financial Officer concluded that those disclosure controls and procedures as of the end of the period covered by this report were functioning effectively to provide reasonable assurance that information required to be disclosed by the Company in the reports that it files or submits under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the
            SEC&rsquo;s rules and forms and is accumulated and communicated to the Company&rsquo;s management, including its principal executive and principal financial officers, or persons performing similar functions, as appropriate, to allow timely decisions regarding required disclosure.</font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">A controls system, no matter how well designed and operated, cannot provide absolute assurance that the objectives of the controls system are met, and no evaluation of controls can provide absolute assurance that all control issues and instances of fraud, if any, within a company have been detected.<br>
            &nbsp; <br>
            There have been no changes in the Company&rsquo;s internal control over financial reporting that occurred during the Company&rsquo;s most recent fiscal quarter and that have materially affected, or are reasonably likely to materially affect, the Company&rsquo;s internal control over financial reporting. </font></p>

            <p></p>

            <div title="EE+ Page Footer" style="MARGIN-TOP: 12pt">
                <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><a name="PAGENUM"><font style="FONT-SIZE: 10pt">37</font></a></p>
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            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b><font style="FONT-SIZE: 10pt">RCM TECHNOLOGIES, INC. AND SUBSIDIARIES</font></b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b><font style="FONT-SIZE: 10pt">PART II<br>
            &nbsp; </font></b></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px; BORDER-BOTTOM: 0.5pt solid" align="center"><b><font style="FONT-SIZE: 10pt">OTHER INFORMATION</font></b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt" align="left"><b><font style="FONT-SIZE: 10pt">ITEM 1.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;LEGAL PROCEEDINGS </font></b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">See discussion of Legal Proceedings in Note 14</font> <font style="FONT-SIZE: 10pt">to the consolidated financial statements included in Item 1 of this report.<br>
            &nbsp; </font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt" align="left"><b><font style="FONT-SIZE: 10pt">ITEM 1A. RISK FACTORS</font></b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">There have been no material changes from the risk factors disclosed in the &ldquo;Risk Factors&rdquo; section (Item 1A) of the Company&rsquo;s Annual Report on Form 10-K for the year ended December 27, 2008.</font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt" align="left"><b><font style="FONT-SIZE: 10pt; COLOR: #000000">ITEM 2. </font></b><b><font style="FONT-SIZE: 10pt; COLOR: #000000">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></b><b><font style="FONT-SIZE: 10pt; COLOR: #000000">UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS</font></b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt; COLOR: #000000">On July 8, 2009, the Company issued to Project Solutions Group, Inc. (&ldquo;PSG&rdquo;), 100,000 shares (the &ldquo;Shares&rdquo;) of the common stock, par value $0.05, of the Company, at an aggregate valuation of $219,000, as</font> <font style="FONT-SIZE: 10pt; COLOR: #000000">part of the consideration for the acquisition of certain assets
            from PSG. The issuance of the Shares was made in reliance on an exemption from registration of the Shares under Rule 506 of Regulation D promulgated under the Securities Act of 1933, as amended.</font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt" align="left"><b><font style="FONT-SIZE: 10pt; COLOR: #000000">ITEM </font></b><b><font style="FONT-SIZE: 10pt; COLOR: #000000">3</font></b><b><font style="FONT-SIZE: 10pt; COLOR: #000000">. </font></b><b><font style="FONT-SIZE: 10pt; COLOR: #000000">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;DEFAULTS UPON SENIOR SECURITIES</font></b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt; COLOR: #000000">None.</font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt" align="left"><b><font style="FONT-SIZE: 10pt; COLOR: #000000">ITEM </font></b><b><font style="FONT-SIZE: 10pt; COLOR: #000000">4</font></b><b><font style="FONT-SIZE: 10pt; COLOR: #000000">. </font></b><b><font style="FONT-SIZE: 10pt; COLOR: #000000">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS</font></b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt; COLOR: #000000">None.</font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt" align="left"><b><font style="FONT-SIZE: 10pt">ITEM 5.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;OTHER INFORMATION </font></b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 10pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="justify">On September 16, 2009, our Board amended our 2001 Employee Stock Purchase Plan (as previously amended on June 18, 2009, the &ldquo;Purchase Plan&rdquo;), such amendment to be effective on September 30, 2009, to reduce the service requirement for an employee to become eligible to participate in the Plan from one year to six months.</p>

            <p></p>

            <div title="EE+ Page Footer" style="MARGIN-TOP: 12pt">
                <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><a name="PAGENUM"><font style="FONT-SIZE: 10pt">38</font></a></p>
            </div>
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            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b><font style="FONT-SIZE: 10pt">RCM TECHNOLOGIES, INC. AND SUBSIDIARIES</font></b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b><font style="FONT-SIZE: 10pt">PART II<br>
            &nbsp; </font></b></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px; BORDER-BOTTOM: 0.5pt solid" align="center"><b><font style="FONT-SIZE: 10pt">OTHER INFORMATION</font></b> <b><font style="FONT-SIZE: 10pt">(CONTINUED)</font></b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt" align="justify"><b><font style="FONT-SIZE: 10pt">ITEM 6.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;EXHIBITS </font></b></p>

            <p></p>

            <table style="MARGIN-LEFT: 0.3in" cellspacing="0" cellpadding="0" width="600" border="0">
                <tr>
                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="45">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">10.1</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="562">
                        <p style="MARGIN-TOP: 0pt; FONT-SIZE: 10pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="justify">Amendment 2009-2 to the RCM Technologies, Inc. 2001 Employee Stock Purchase Plan, dated September 16, 2009 and effective September 30, 2009.</p>
                    </td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="45">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="562">&nbsp;</td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="45">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">31.1</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="562">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Certification of Chief Executive Officer Required by Rule 13a-14(a) of the Securities Exchange Act of 1934, as amended.</font></p>
                    </td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="45">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="562">&nbsp;</td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="45">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">31.2</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="562">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Certification of Chief Financial Officer Required by Rule 13a-14(a) of the Securities Exchange Act of 1934, as amended.</font></p>
                    </td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="45">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="562">&nbsp;</td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="45">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">32.1</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="562">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Certification of Chief Executive Officer Required by Rule 13a-14(b) of the Securities Exchange Act of 1934, as amended. (This exhibit shall not be deemed &ldquo;filed&rdquo; for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, or otherwise subject to the liability of that section. Further, this exhibit shall not be deemed
                        to be incorporated by reference into any filing under the Securities Act of 1933, as amended, or the Securities Exchange Act of 1934, as amended.)</font></p>
                    </td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="45">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="562">&nbsp;</td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="45">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">32.2</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="562">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Certification of Chief Financial Officer Required by Rule 13a-14(b) of the Securities Exchange Act of 1934, as amended. (This exhibit shall not be deemed &ldquo;filed&rdquo; for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, or otherwise subject to the liability of that section. Further, this exhibit shall not be deemed
                        to be incorporated by reference into any filing under the Securities Act of 1933, as amended, or the Securities Exchange Act of 1934, as amended.)</font></p>
                    </td>
                </tr>
            </table>

            <p></p>

            <div title="EE+ Page Footer" style="MARGIN-TOP: 12pt">
                <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><a name="PAGENUM"><font style="FONT-SIZE: 10pt">39</font></a></p>
            </div>
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            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b><font style="FONT-SIZE: 10pt">RCM TECHNOLOGIES, INC.</font></b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px; BORDER-BOTTOM: 0.5pt solid" align="center"><b><font style="FONT-SIZE: 10pt">SIGNATURES</font></b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">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>

            <p></p>

            <table cellspacing="0" cellpadding="0" width="600" border="0">
                <tr>
                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="159">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="87">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="348" colspan="2">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><b><font style="FONT-SIZE: 10pt">RCM Technologies, Inc.<br>
                        &nbsp; <br>
                        &nbsp; <br>
                        </font></b></p>
                    </td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="159">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Date: </font><a name="OLE_LINK7"><font style="FONT-SIZE: 10pt">November 9</font></a><font style="FONT-SIZE: 10pt">, 2009</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="87">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="348" colspan="2">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><u><font style="FONT-SIZE: 10pt">By: /s/ </font></u><u><font style="FONT-SIZE: 10pt">Leon Kopyt</font></u></p>
                    </td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="159">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="87">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="18">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="330">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><b><font style="FONT-SIZE: 10pt">Leon Kopyt</font></b></p>

                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Chairman, President and Chief Executive Officer</font><br>
                        <font style="FONT-SIZE: 10pt">(Principal Executive</font> <font style="FONT-SIZE: 10pt">Officer and <br>
                        Duly Authorized Officer of the Registrant)</font></p>
                    </td>
                </tr>
            </table>

            <p></p>

            <table cellspacing="0" cellpadding="0" width="600" border="0">
                <tr>
                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="159">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Date: November 9, 2009</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="87">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="348" colspan="2">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><u><font style="FONT-SIZE: 10pt">By: /s/ Kevin Miller</font></u></p>
                    </td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="159">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="87">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="18">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="330">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><b><font style="FONT-SIZE: 10pt">Kevin Miller</font></b></p>

                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Chief Financial Officer</font><br>
                        <font style="FONT-SIZE: 10pt">(Principal Financial Officer and <br>
                        Duly Authorized Officer of the Registrant)</font></p>
                    </td>
                </tr>
            </table>

            <p></p>

            <div title="EE+ Page Footer" style="MARGIN-TOP: 12pt">
                <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><a name="PAGENUM"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt">40</font></font></a></p>
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            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px; BORDER-BOTTOM: 0.5pt solid" align="left"><font style="FONT-SIZE: 10pt"><strong>Exhibit 31.1</strong></font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b><font style="FONT-SIZE: 10pt">RCM TECHNOLOGIES, INC.</font></b></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt">CERTIFICATIONS REQUIRED BY<br>
            RULE 13a-14(a) OF THE SECURITIES EXCHANGE ACT OF 1934</font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b><u><font style="FONT-SIZE: 10pt">CERTIFICATION</font></u></b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">I, Leon Kopyt, certify that:<br>
            &nbsp; </font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">1.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;I have reviewed this quarterly report on Form 10-Q of RCM Technologies, Inc.;</font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">2.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report; <br>
            &nbsp; <br>
            3.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report; </font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">4.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The registrant&rsquo;s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and
            have:</font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.5in" align="left"><font style="FONT-SIZE: 10pt">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this
            report is being prepared;</font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.5in" align="left"><font style="FONT-SIZE: 10pt">(b) designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;</font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.5in" align="left"><font style="FONT-SIZE: 10pt">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;evaluated the effectiveness of the registrant&rsquo;s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and</font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.5in" align="left"><font style="FONT-SIZE: 10pt">(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;disclosed in this annual report any change in the registrant&rsquo;s internal control over financial reporting that occurred during the registrant&rsquo;s most recent fiscal quarter (the registrant&rsquo;s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the
            registrant&rsquo;s internal control over financial reporting; and</font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">5.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The registrant&rsquo;s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant&rsquo;s auditors and the audit committee of the registrant&rsquo;s board of directors (or persons performing the equivalent functions):</font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.5in" align="left"><font style="FONT-SIZE: 10pt">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;all significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant&rsquo;s ability to record, process, summarize and report financial information; and</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.5in" align="left">&nbsp;</p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.5in" align="left"><font size="2">(b)&nbsp;&nbsp; &nbsp;<font style="FONT-SIZE: 10pt">any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant&rsquo;s internal control over financial reporting.</font></font></p>

            <table>
                <tr>
                    <td>
                    </td>
                </tr>
            </table>
            <br>

            <p></p>

            <table cellspacing="0" cellpadding="0" width="600" border="0">
                <tr>
                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="164">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Date: November 9, 2009</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="131">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="288">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><u><font style="FONT-SIZE: 10pt">/s/ Leon Kopyt&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></u></p>

                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Leon Kopyt<br>
                        Chairman, President and Chief Executive Officer</font></p>
                    </td>
                </tr>
            </table>

            <p></p>

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                <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><a name="PAGENUM"><font style="FONT-SIZE: 10pt">41</font></a></p>
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            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px; BORDER-BOTTOM: 0.5pt solid" align="left"><b><font style="FONT-SIZE: 10pt">Exhibit 31.2</font></b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b><font style="FONT-SIZE: 10pt">RCM TECHNOLOGIES, INC.</font></b></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt">CERTIFICATIONS REQUIRED BY<br>
            RULE 13a-14(a) OF THE SECURITIES EXCHANGE ACT OF 1934</font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b><u><font style="FONT-SIZE: 10pt">CERTIFICATION</font></u></b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">I, Kevin Miller, certify that:<br>
            &nbsp; </font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">1.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;I have reviewed this quarterly report on Form 10-Q of RCM Technologies, Inc.;</font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 10pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">2.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;</p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">3.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report; </font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">4.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The registrant&rsquo;s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and
            have:</font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.5in" align="left"><font style="FONT-SIZE: 10pt">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this
            report is being prepared;<br>
            &nbsp; </font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.5in" align="left"><font style="FONT-SIZE: 10pt">(b) designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;</font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.5in" align="left"><font style="FONT-SIZE: 10pt">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;evaluated the effectiveness of the registrant&rsquo;s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and<br>
            &nbsp; <br>
            (d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;disclosed in this annual report any change in the registrant&rsquo;s internal control over financial reporting that occurred during the registrant&rsquo;s most recent fiscal quarter (the registrant&rsquo;s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant&rsquo;s internal control over financial reporting; and</font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">5.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The registrant&rsquo;s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant&rsquo;s auditors and the audit committee of the registrant&rsquo;s board of directors (or persons performing the equivalent functions):</font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.5in" align="left"><font style="FONT-SIZE: 10pt">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;all significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant&rsquo;s ability to record, process, summarize and report financial information; and</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.5in" align="left">&nbsp;</p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.5in" align="left"><font size="2">(b)&nbsp;&nbsp; &nbsp;<font style="FONT-SIZE: 10pt">any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant&rsquo;s internal control over financial reporting.</font></font></p>

            <table>
                <tr>
                    <td>
                    </td>
                </tr>
            </table>
            <br>

            <p></p>

            <table cellspacing="0" cellpadding="0" width="600" border="0">
                <tr>
                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="169">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Date: November 9,</font> <font style="FONT-SIZE: 10pt">2009</font></p>
                    </td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="126">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="354">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><u><font style="FONT-SIZE: 10pt">/s/ Kevin Miller&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></u></p>

                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Kevin Miller</font></p>

                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Chief Financial Officer</font></p>
                    </td>
                </tr>
            </table>

            <p></p>

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                <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><a name="PAGENUM"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt">42</font></font></a></p>
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            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px; BORDER-BOTTOM: 0.5pt solid" align="left"><font style="FONT-SIZE: 10pt"><strong>Exhibit 32.1</strong></font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b><font style="FONT-SIZE: 10pt">RCM TECHNOLOGIES, INC.</font></b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt">CERTIFICATIONS REQUIRED BY<br>
            RULE 13a-14(a) OF THE SECURITIES EXCHANGE ACT OF 1934</font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">
            <u><font style="FONT-SIZE: 10pt">&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;&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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></u></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;I, Leon Kopyt, President and Chief Executive Officer of RCM Technologies, Inc., a Nevada corporation (the &ldquo;Company&rdquo;), hereby certify that, to my knowledge:<br>
            &nbsp; <br>
            &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) The Company&rsquo;s periodic report on Form 10-Q for the quarter ended September 26, 2009</font> <font style="FONT-SIZE: 10pt">(the &ldquo;Form 10-Q&rdquo;) fully complies with the requirements of Section 13(a) of the Securities Exchange Act of 1934, as amended; and<br>
            &nbsp; <br>
            &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) The information contained in the Form 10-Q fairly presents, in all material respects, the financial condition and results of operations of the Company.<br>
            &nbsp; <br>
            &nbsp; </font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt">*&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*</font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><u><font style="FONT-SIZE: 10pt">/s/ Leon Kopyt&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></u></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Leon Kopyt<br>
            President and Chief Executive Officer</font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Date: November 9, 2009</font><br>
            &nbsp;</p>

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            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px; BORDER-BOTTOM: 0.5pt solid" align="left"><b><font style="FONT-SIZE: 10pt">Exhibit 32.2</font></b></p>

            <p></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b><font style="FONT-SIZE: 10pt">RCM TECHNOLOGIES, INC.</font></b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt">CERTIFICATIONS REQUIRED BY<br>
            RULE 13a-14(a) OF THE SECURITIES EXCHANGE ACT OF 1934</font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">
            <u><font style="FONT-SIZE: 10pt">&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;&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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></u></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;I, Kevin Miller, Chief Financial Officer of RCM Technologies, Inc., a Nevada corporation (the &ldquo;Company&rdquo;), hereby certify that, to my knowledge:<br>
            &nbsp; </font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) The Company&rsquo;s periodic report on Form 10-Q for the quarter ended September 26, 2009</font> <font style="FONT-SIZE: 10pt">(the &ldquo;Form 10-Q&rdquo;) fully complies with the requirements of Section 13(a) of the Securities Exchange Act of 1934, as amended; and</font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 10pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="justify">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) The information contained in the Form 10-Q fairly presents, in all material respects, the financial condition and results of operations of the Company.</p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 10pt">*&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*</font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><u><font style="FONT-SIZE: 10pt">/s/ Kevin Miller&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></u></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Kevin Miller</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt">Chief Financial Officer <br>
            &nbsp; </font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="justify"><font style="FONT-SIZE: 10pt">Date: November 9,</font> <font style="FONT-SIZE: 10pt">2009</font></p>

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