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<SEC-DOCUMENT>0001251109-10-000012.txt : 20100203
<SEC-HEADER>0001251109-10-000012.hdr.sgml : 20100203
<ACCEPTANCE-DATETIME>20100203102128
ACCESSION NUMBER:		0001251109-10-000012
CONFORMED SUBMISSION TYPE:	SC 13G/A
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20100203
DATE AS OF CHANGE:		20100203

SUBJECT COMPANY:	

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			VIRCO MFG CORPORATION
		CENTRAL INDEX KEY:			0000751365
		STANDARD INDUSTRIAL CLASSIFICATION:	PUBLIC BUILDING AND RELATED FURNITURE [2531]
		IRS NUMBER:				951613718
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0131

	FILING VALUES:
		FORM TYPE:		SC 13G/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	005-38401
		FILM NUMBER:		10569119

	BUSINESS ADDRESS:	
		STREET 1:		2027 HARPERS WAY
		CITY:			TORRANCE
		STATE:			CA
		ZIP:			90501
		BUSINESS PHONE:		3105330474

	MAIL ADDRESS:	
		STREET 1:		P O BOX 44846
		CITY:			LOS ANGELES
		STATE:			CA
		ZIP:			90044

FILED BY:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ATHENA CAPITAL MANAGEMENT INC
		CENTRAL INDEX KEY:			0001037798
		IRS NUMBER:				232520198
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		SC 13G/A

	BUSINESS ADDRESS:	
		STREET 1:		50 MONUMENT ROAD
		STREET 2:		SUITE 201
		CITY:			BALA CYNWYD
		STATE:			PA
		ZIP:			19004
		BUSINESS PHONE:		(484) 434-2258

	MAIL ADDRESS:	
		STREET 1:		50 MONUMENT ROAD
		STREET 2:		SUITE 201
		CITY:			BALA CYNWYD
		STATE:			PA
		ZIP:			19004
</SEC-HEADER>
<DOCUMENT>
<TYPE>SC 13G/A
<SEQUENCE>1
<FILENAME>vircomfg13g2.htm
<TEXT>
<HTML>
<HEAD>
<TITLE>sc13g</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
<br><br>
<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV style="width: 100%; border-bottom: 2pt solid black; font-size: 1pt">&nbsp;</DIV>
<DIV style="width: 100%; border-bottom: 1pt solid black; font-size: 1pt">&nbsp;</DIV>


<P align="center" style="font-size: 14pt"><B>UNITED STATES<BR>
SECURITIES AND EXCHANGE COMMISSION</B>

<DIV align="center" style="font-size: 12pt"><B>Washington, D.C. 20549</B>
</DIV>

<P align="center" style="font-size: 18pt"><B>SCHEDULE 13G</B>
<DIV align="center" style="font-size: 10pt"></DIV>



<P align="center" style="font-size: 12pt"><B>Under the Securities Exchange Act of 1934<BR>
(Amendment No. 2)*</B>

<DIV align="center" style="font-size: 24pt; margin-top: 16pt; width: 100%; border-bottom: 1px solid #000000"><strong>VIRCO MFG. CORPORATION </strong></DIV>
<DIV align="center" style="font-size: 12pt; margin-top: 16pt; width: 100%; border-bottom: 1px solid #000000"><strong>Common Stock $.01 par value </strong></DIV>
<DIV align="center" style="font-size: 10pt">(Title of Class of Securities)</DIV>

<DIV align="center" style="font-size: 12pt; margin-top: 16pt; width: 100%; border-bottom: 1px solid #000000"><strong>927651109</strong></DIV>
<DIV align="center" style="font-size: 10pt">(CUSIP Number)</DIV>

<DIV align="center" style="font-size: 12pt; margin-top: 16pt; width: 100%; border-bottom: 1px solid #000000"><strong>December 31, 2009  </strong></DIV>
<DIV align="center" style="font-size: 10pt">(Date of Event Which Requires Filing of this Statement)</DIV>

<P align="left" style="font-size: 10pt">Check the appropriate box to designate the rule pursuant to which this Schedule is filed:
<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;[ &nbsp;] &nbsp;Rule 13d-1(b)
<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp; [<strong>X</strong>] &nbsp;&nbsp;Rule 13d-1(c)
<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp; [ &nbsp;] &nbsp;&nbsp;Rule 13d-1(d)

<P align="left" style="font-size: 10pt">* The remainder of this cover page shall be filled out for a reporting person&#146;s initial filing on this form with respect to the subject class of securities, and for any subsequent amendment containing information which would alter the disclosures provided in a prior cover page.

<P align="left" style="font-size: 10pt">The information required in the remainder of this cover page shall not be deemed to be &#147;filed&#148; for the purpose of Section&nbsp;18 of the Securities Exchange Act of 1934 (&#147;Act&#148;) or otherwise subject to the liabilities of that section of the Act but shall be subject to all other provisions of the Act (however, see the Notes).

<P align="left" style="font-size: 10pt"><B>Persons who respond to the collection of information contained in this form are not required to respond unless the form displays a currently valid OMB control number.</B>

<DIV style="width: 100%; border-bottom: 1pt solid black; margin-top: 10pt; font-size: 1pt">&nbsp;</DIV>
<DIV style="width: 100%; border-bottom: 2pt solid black; font-size: 1pt">&nbsp;</DIV>

<P align="center" style="font-size: 10pt">
</DIV>
<!-- PAGEBREAK --><H5 align="left" style="page-break-before:always">&nbsp;</H5>
<DIV style="font-family: 'Times New Roman',Times,serif"><DIV align="center">
  <TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
<TD width="1%">&nbsp;</TD>
<TD width="1%">&nbsp;</TD>
<TD width="20%">&nbsp;</TD>
<TD width="55%">&nbsp;</TD>
<TD width="1%">&nbsp;</TD>
<TD width="1%">&nbsp;</TD>
<TD width="9%">&nbsp;</TD>
<TD width="1%">&nbsp;</TD>
<TD width="1%">&nbsp;</TD>
<TD width="1%">&nbsp;</TD>
<TD width="9%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->





<TR valign="bottom">
<TD valign="top" nowrap><DIV style="margin-left:0px; text-indent:-0px">CUSIP No.</DIV></TD>
<TD>&nbsp;</TD>
<TD align="center" valign="top"><DIV style="border: 1px solid #000000">927651109</DIV></TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<P><DIV style="width: 100%; border: 1px solid black"><DIV align="center">

<TABLE width="100%" border="0" cellpadding="1" cellspacing="0" bordercolor="#000000" style="font-size: 10pt">
<!-- Begin Table Head -->
<TR style="font-size: 1px">
<TD width="5%">&nbsp;</TD>
<TD width="1%" style="border-left: 1px solid #000000">&nbsp;</TD>
<TD width="5%">&nbsp;</TD>
<TD width="5%">&nbsp;</TD>
<TD width="1%">&nbsp;</TD>
<TD width="83%">&nbsp;</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
  <TD rowspan="4" align="center" valign="middle" bordercolor="#000000"><FONT style="font-size: 18pt"><B>1</B></FONT></TD>
  <TD bordercolor="#000000" style="border-left: 1px solid #000000">&nbsp;</TD>
  <TD colspan="4" align="left" bordercolor="#000000"><strong>NAMES OF REPORTING PERSONS AND I.R.S. IDENTIFICATION NOS. OF REPORTING PERSONS (ENTITIES ONLY):</strong></TD>
</TR>
<TR valign="bottom">
  <TD bordercolor="#000000" style="border-left: 1px solid #000000">&nbsp;</TD>
  <TD colspan="4" align="left" bordercolor="#000000">&nbsp;</TD>
</TR>
<TR valign="bottom">
<TD bordercolor="#000000" style="border-left: 1px solid #000000">&nbsp;</TD>
<TD colspan="4" align="left" bordercolor="#000000">Athena Capital Management, Inc. 23-2520198   <br>
  Minerva Group, LP
    <br>
    David P. Cohen</TD>
</TR>

<TR valign="bottom">
<TD bordercolor="#000000" style="border-left: 1px solid #000000">&nbsp;</TD>
<TD colspan="4" align="left" bordercolor="#000000"></TD>
</TR>


<TR style="font-size: 1px">
<TD bordercolor="#000000" style="border-top: 1px solid #000000">&nbsp;</TD>
<TD bordercolor="#000000" style="border-left: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
<TD colspan="4" align="left" bordercolor="#000000" style="border-top: 1px solid #000000">&nbsp;</TD>
</TR>


<TR valign="bottom">
<TD rowspan="4" align="center" valign="middle" bordercolor="#000000"><FONT style="font-size: 18pt"><B>2</B></FONT></TD>
<TD bordercolor="#000000" style="border-left: 1px solid #000000">&nbsp;</TD>
<TD colspan="4" align="left" bordercolor="#000000"><strong>CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP (SEE INSTRUCTIONS):<BR>
    <BR>
</strong></TD>
</TR>

<TR valign="bottom">
<TD bordercolor="#000000" style="border-left: 1px solid #000000">&nbsp;</TD>
<TD colspan="4" align="left" bordercolor="#000000">(a)&nbsp;&nbsp;&nbsp;<strong> [ &nbsp;&nbsp;] </strong></TD>
</TR>

<TR valign="bottom">
<TD bordercolor="#000000" style="border-left: 1px solid #000000">&nbsp;</TD>
<TD colspan="4" align="left" bordercolor="#000000">(b)&nbsp;&nbsp;&nbsp;<strong><font size="2"> [ &nbsp;&nbsp;]</font></strong></TD>
</TR>
<TR valign="bottom">
  <TD bordercolor="#000000" style="border-left: 1px solid #000000">&nbsp;</TD>
  <TD colspan="4" align="left" bordercolor="#000000">&nbsp;</TD>
</TR>

<TR style="font-size: 1px">
<TD bordercolor="#000000" style="border-top: 1px solid #000000">&nbsp;</TD>
<TD bordercolor="#000000" style="border-left: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
<TD colspan="4" align="left" bordercolor="#000000" style="border-top: 1px solid #000000">&nbsp;</TD>
</TR>

<TR valign="bottom">
<TD rowspan="3" align="center" valign="middle" bordercolor="#000000"><FONT style="font-size: 18pt"><B>3</B></FONT></TD>
<TD bordercolor="#000000" style="border-left: 1px solid #000000">&nbsp;</TD>
<TD colspan="4" align="left" bordercolor="#000000" bgcolor="#CCCCCC"><strong>SEC USE ONLY:</strong></TD>
</TR>
<TR valign="bottom">
<TD bordercolor="#000000" style="border-left: 1px solid #000000">&nbsp;</TD>
<TD colspan="4" align="left" bordercolor="#000000" bgcolor="#CCCCCC">&nbsp;</TD>
</TR>
<TR valign="bottom">
<TD bordercolor="#000000" style="border-left: 1px solid #000000">&nbsp;</TD>
<TD colspan="4" align="left" bordercolor="#000000" bgcolor="#CCCCCC">&nbsp;</TD>
</TR>

<TR style="font-size: 1px">
<TD bordercolor="#000000" style="border-top: 1px solid #000000">&nbsp;</TD>
<TD bordercolor="#000000" style="border-left: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
<TD colspan="4" align="left" bordercolor="#000000" style="border-top: 1px solid #000000">&nbsp;</TD>
</TR>

<TR valign="bottom">
<TD rowspan="4" align="center" valign="middle" bordercolor="#000000"><FONT style="font-size: 18pt"><B>4</B></FONT></TD>
<TD bordercolor="#000000" style="border-left: 1px solid #000000">&nbsp;</TD>
<TD colspan="4" align="left" bordercolor="#000000"><strong>CITIZENSHIP OR PLACE OF ORGANIZATION:</strong></TD>
</TR>
<TR valign="bottom">
<TD bordercolor="#000000" style="border-left: 1px solid #000000">&nbsp;</TD>
<TD colspan="4" align="left" bordercolor="#000000">&nbsp;</TD>
</TR>
<TR valign="bottom">
<TD bordercolor="#000000" style="border-left: 1px solid #000000">&nbsp;</TD>
<TD colspan="4" align="left" bordercolor="#000000">Athena Capital Management, Inc. - Delaware
  <br>
  Minerva Group, LP - Delaware
  <br>
  David P. Cohen - U.S. Citizen</TD>
</TR>
<TR valign="bottom">
  <TD bordercolor="#000000" style="border-left: 1px solid #000000">&nbsp;</TD>
  <TD colspan="4" align="left" bordercolor="#000000">&nbsp;</TD>
</TR>

<TR style="font-size: 1px">
<TD colspan="3" align="left" bordercolor="#000000" style="border-top: 1px solid #000000">&nbsp;</TD>
<TD align="left" bordercolor="#000000" style="border-top: 1px solid #000000; border-left: 1px solid #000000; border-right: 1px solid #000000">&nbsp;</TD>
<TD align="left" bordercolor="#000000" style="border-top: 1px solid #000000">&nbsp;</TD>
<TD align="left" bordercolor="#000000" style="border-top: 1px solid #000000">&nbsp;</TD>
</TR>

<TR valign="bottom">
<TD colspan="3" rowspan="19" align="center" valign="middle" bordercolor="#000000"><div align="center"><strong>NUMBER
  OF<br>
  </strong><strong>SHARES</strong><strong><br>
    BENEFICIALLY</strong><strong><br>
      OWNED
      BY</strong><strong><br>
        EACH</strong><strong><br>
          REPORTING</strong><strong>
            PERSON</strong><strong><br>
          WITH:</strong></div></TD>
<TD rowspan="4" align="center" valign="middle" bordercolor="#000000" style="border-left: 1px solid #000000; border-right: 1px solid #000000"><FONT style="font-size: 18pt"><B>5</B></FONT></TD>
<TD bordercolor="#000000">&nbsp;</TD>
<TD align="left" bordercolor="#000000"><strong>SOLE VOTING POWER:</strong></TD>
</TR>
<TR valign="bottom">
<TD bordercolor="#000000">&nbsp;</TD>
<TD bordercolor="#000000">&nbsp;</TD>
</TR>
<TR valign="bottom">
<TD bordercolor="#000000">&nbsp;</TD>
<TD align="left" bordercolor="#000000">Minerva Group, LP - 450,883</TD>
</TR>
<TR valign="bottom">
  <TD bordercolor="#000000">&nbsp;</TD>
  <TD align="left" bordercolor="#000000"> David P. Cohen - 1,026 </TD>
</TR>

<TR style="font-size: 1px">
<TD align="left" bordercolor="#000000" style="border-top: 1px solid #000000; border-left: 1px solid #000000; border-right: 1px solid #000000">&nbsp;</TD>
<TD align="left" bordercolor="#000000" style="border-top: 1px solid #000000">&nbsp;</TD>
<TD align="left" bordercolor="#000000" style="border-top: 1px solid #000000">&nbsp;</TD>
</TR>

<TR valign="bottom">
<TD rowspan="4" align="center" valign="middle" bordercolor="#000000" style="border-left: 1px solid #000000; border-right: 1px solid #000000"><FONT style="font-size: 18pt"><B>6</B></FONT></TD>
<TD bordercolor="#000000">&nbsp;</TD>
<TD align="left" bordercolor="#000000"><strong>SHARED VOTING POWER:</strong></TD>
</TR>
<TR valign="bottom">
<TD bordercolor="#000000">&nbsp;</TD>
<TD bordercolor="#000000">&nbsp;</TD>
</TR>
<TR valign="bottom">
<TD bordercolor="#000000">&nbsp;</TD>
<TD bordercolor="#000000">Athena Capital Management, Inc. - 384,756</TD>
</TR>
<TR valign="bottom">
  <TD bordercolor="#000000">&nbsp;</TD>
  <TD bordercolor="#000000">&nbsp;</TD>
</TR>

<TR style="font-size: 1px">
<TD align="left" bordercolor="#000000" style="border-top: 1px solid #000000; border-left: 1px solid #000000; border-right: 1px solid #000000">&nbsp;</TD>
<TD align="left" bordercolor="#000000" style="border-top: 1px solid #000000">&nbsp;</TD>
<TD align="left" bordercolor="#000000" style="border-top: 1px solid #000000">&nbsp;</TD>
</TR>

<TR valign="bottom">
<TD rowspan="4" align="center" valign="middle" bordercolor="#000000" style="border-left: 1px solid #000000; border-right: 1px solid #000000"><FONT style="font-size: 18pt"><B>7</B></FONT></TD>
<TD bordercolor="#000000">&nbsp;</TD>
<TD align="left" bordercolor="#000000"><strong>SOLE DISPOSITIVE POWER:</strong></TD>
</TR>
<TR valign="bottom">
<TD bordercolor="#000000">&nbsp;</TD>
<TD bordercolor="#000000">&nbsp;</TD>
</TR>
<TR valign="bottom">
<TD bordercolor="#000000">&nbsp;</TD>
<TD align="left" bordercolor="#000000">Minerva Group, LP - 450,883</TD>
</TR>
<TR valign="bottom">
  <TD bordercolor="#000000">&nbsp;</TD>
  <TD align="left" bordercolor="#000000">David P. Cohen - 1,026 </TD>
</TR>

<TR style="font-size: 1px">
<TD align="left" bordercolor="#000000" style="border-top: 1px solid #000000; border-left: 1px solid #000000; border-right: 1px solid #000000">&nbsp;</TD>
<TD align="left" bordercolor="#000000" style="border-top: 1px solid #000000">&nbsp;</TD>
<TD align="left" bordercolor="#000000" style="border-top: 1px solid #000000">&nbsp;</TD>
</TR>

<TR valign="bottom">
<TD rowspan="4" align="center" valign="middle" bordercolor="#000000" style="border-left: 1px solid #000000; border-right: 1px solid #000000"><FONT style="font-size: 18pt"><B>8</B></FONT></TD>
<TD bordercolor="#000000">&nbsp;</TD>
<TD align="left" bordercolor="#000000"><strong>SHARED DISPOSITIVE POWER:</strong></TD>
</TR>
<TR valign="bottom">
<TD bordercolor="#000000">&nbsp;</TD>
<TD bordercolor="#000000">&nbsp;</TD>
</TR>
<TR valign="bottom">
<TD bordercolor="#000000">&nbsp;</TD>
<TD align="left" bordercolor="#000000">Athena Capital Management, Inc. - 384,756</TD>
</TR>
<TR valign="bottom">
  <TD bordercolor="#000000">&nbsp;</TD>
  <TD align="left" bordercolor="#000000">&nbsp;</TD>
</TR>

<TR style="font-size: 1px">
<TD bordercolor="#000000" style="border-top: 1px solid #000000">&nbsp;</TD>
<TD bordercolor="#000000" style="border-left: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
<TD colspan="4" align="left" bordercolor="#000000" style="border-top: 1px solid #000000">&nbsp;</TD>
</TR>

<TR valign="bottom">
<TD rowspan="4" align="center" valign="middle" bordercolor="#000000"><FONT style="font-size: 18pt"><B>9</B></FONT></TD>
<TD bordercolor="#000000" style="border-left: 1px solid #000000">&nbsp;</TD>
<TD colspan="4" align="left" bordercolor="#000000"><strong>AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON:</strong></TD>
</TR>
<TR valign="bottom">
  <TD bordercolor="#000000" style="border-left: 1px solid #000000">&nbsp;</TD>
  <TD colspan="4" align="left" bordercolor="#000000">&nbsp;</TD>
</TR>
<TR valign="bottom">
<TD bordercolor="#000000" style="border-left: 1px solid #000000">&nbsp;</TD>
<TD colspan="4" align="left" bordercolor="#000000">Athena Capital Management, Inc. - 384,756<br>
  Minerva Group, LP - 450,883 <br>
  David P. Cohen - 836,665 (includes shares beneficially owned by Athena Capital Management, Inc. and Minerva Group, LP) </TD>
</TR>
<TR valign="bottom">
<TD bordercolor="#000000" style="border-left: 1px solid #000000">&nbsp;</TD>
<td colspan="4" align="left" bordercolor="#000000">&nbsp;</td>
</TR>

<TR style="font-size: 1px">
<TD bordercolor="#000000" style="border-top: 1px solid #000000">&nbsp;</TD>
<TD bordercolor="#000000" style="border-left: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
<TD colspan="4" align="left" bordercolor="#000000" style="border-top: 1px solid #000000">&nbsp;</TD>
</TR>

<TR valign="bottom">
<TD rowspan="4" align="center" valign="middle" bordercolor="#000000"><FONT style="font-size: 18pt"><B>10</B></FONT></TD>
<TD bordercolor="#000000" style="border-left: 1px solid #000000">&nbsp;</TD>
<TD colspan="4" align="left" bordercolor="#000000"><strong>CHECK IF THE AGGREGATE AMOUNT IN ROW (9)&nbsp;EXCLUDES CERTAIN SHARES (SEE INSTRUCTIONS):</strong></TD>
</TR>
<TR valign="bottom">
<TD bordercolor="#000000" style="border-left: 1px solid #000000">&nbsp;</TD>
<TD colspan="4" align="left" bordercolor="#000000">&nbsp;</TD>
</TR>
<TR valign="bottom">
<TD bordercolor="#000000" style="border-left: 1px solid #000000">&nbsp;</TD>
<TD colspan="4" align="left" bordercolor="#000000"> &nbsp;<strong>[ &nbsp;&nbsp;] </strong></TD>
</TR>
<TR valign="bottom">
  <TD bordercolor="#000000" style="border-left: 1px solid #000000">&nbsp;</TD>
  <TD colspan="4" align="left" bordercolor="#000000">&nbsp;</TD>
</TR>

<TR style="font-size: 1px">
<TD bordercolor="#000000" style="border-top: 1px solid #000000">&nbsp;</TD>
<TD bordercolor="#000000" style="border-left: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
<TD colspan="4" align="left" bordercolor="#000000" style="border-top: 1px solid #000000">&nbsp;</TD>
</TR>

<TR valign="bottom">
<TD rowspan="4" align="center" valign="middle" bordercolor="#000000"><FONT style="font-size: 18pt"><B>11</B></FONT></TD>
<TD bordercolor="#000000" style="border-left: 1px solid #000000">&nbsp;</TD>
<TD colspan="4" align="left" bordercolor="#000000"><strong>PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (9):</strong></TD>
</TR>
<TR valign="bottom">
<TD bordercolor="#000000" style="border-left: 1px solid #000000">&nbsp;</TD>
<TD colspan="4" align="left" bordercolor="#000000">&nbsp;</TD>
</TR>
<TR valign="bottom">
<TD bordercolor="#000000" style="border-left: 1px solid #000000">&nbsp;</TD>
<TD colspan="4" align="left" bordercolor="#000000">5.9&#37;</TD>
</TR>
<TR valign="bottom">
  <TD bordercolor="#000000" style="border-left: 1px solid #000000">&nbsp;</TD>
  <TD colspan="4" align="left" bordercolor="#000000">&nbsp;</TD>
</TR>

<TR style="font-size: 1px">
<TD bordercolor="#000000" style="border-top: 1px solid #000000">&nbsp;</TD>
<TD bordercolor="#000000" style="border-left: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
<TD colspan="4" align="left" bordercolor="#000000" style="border-top: 1px solid #000000">&nbsp;</TD>
</TR>

<TR valign="bottom">
<TD rowspan="3" align="center" valign="middle" bordercolor="#000000"><FONT style="font-size: 18pt"><B>12</B></FONT></TD>
<TD bordercolor="#000000" style="border-left: 1px solid #000000">&nbsp;</TD>
<TD colspan="4" align="left" bordercolor="#000000"><strong>TYPE OF REPORTING PERSON (SEE INSTRUCTIONS):</strong></TD>
</TR>
<TR valign="bottom">
<TD bordercolor="#000000" style="border-left: 1px solid #000000">&nbsp;</TD>
<TD colspan="4" align="left" bordercolor="#000000">&nbsp;</TD>
</TR>
<TR valign="bottom">
<TD bordercolor="#000000" style="border-left: 1px solid #000000">&nbsp;</TD>
<TD colspan="4" align="left" bordercolor="#000000">Athena Capital Management, Inc. - IA
<br>
Minerva Group, LP - PN
  <br>
  David P. Cohen - IN <br></TD>
</TR>
<!-- End Table Body --></TABLE>
</DIV>
</DIV>


<P align="center" style="font-size: 10pt">
</DIV>


<DIV style="font-family: 'Times New Roman',Times,serif">





<DIV align="center" style="font-size: 12pt; margin-top: 18pt"><U><B>SCHEDULE 13G</B></U><br>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt"></DIV>
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="11%">&nbsp;</TD>
    <TD width="7%">&nbsp;</TD>
    <TD width="82%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><B>Item&nbsp;1(a)</B>
</DIV></TD>
    <TD colspan="2"><B>Name of Issuer.</B></TD>
    </TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD colspan="2">VIRCO MFG. CORPORATION </TD>
    </TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><B>Item&nbsp;1(b)</B>
</DIV></TD>
    <TD colspan="2"><B>Address of Issuer&#146;s Principal Executive Offices.</B></TD>
    </TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD colspan="2">2027 Harpers Way <br>
    Torrance, CA 90501 </TD>
    </TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><B>Item&nbsp;2(a)</B>
</DIV></TD>
    <TD colspan="2"><B>Name of Person Filing.</B></TD>
    </TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD colspan="2">Athena Capital Management, Inc.<br>
Minerva Group, LP<br>
David P. Cohen </TD>
    </TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><B>Item&nbsp;2(b)</B>
</DIV></TD>
    <TD colspan="2"><B>Address of Principal Business Office or, if none, Residence.</B></TD>
    </TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD colspan="2">50 Monument Road, Suite 201 <br>
Bala Cynwyd, PA 19004 </TD>
    </TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><B>Item&nbsp;2(c)</B>
</DIV></TD>
    <TD colspan="2"><B>Citizenship.</B></TD>
    </TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD colspan="2" rowspan="2">David P. Cohen is a U.S. Citizen. <br>
      The reporting entities are organized under Delaware law. </TD>
    </TR>
<TR valign="bottom">
  <TD valign="top">&nbsp;</TD>
  </TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><B>Item&nbsp;2(d)</B>
</DIV></TD>
    <TD colspan="2"><B>Title of Class of Securities.</B></TD>
    </TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD colspan="2">Common Stock $.01 par value </TD>
    </TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><B>Item&nbsp;2(e)</B>
</DIV></TD>
    <TD colspan="2"><B>CUSIP Number.</B></TD>
    </TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD colspan="2">927651109</TD>
    </TR>
<!-- End Table Body -->
</TABLE>
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="5%">&nbsp;</TD>
    <TD width="6%">&nbsp;</TD>
    <TD colspan="3">&nbsp;</TD>
    </TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><B>Item&nbsp;3</B></TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" valign="top" align="left"><strong>This statement is not filed pursuant to Rules 13d-1(b), 13d-2(b) or 13d-2(c). </strong></TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" rowspan="2" align="left" valign="top">&nbsp;</TD>
    </TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    </TR>
<TR valign="bottom">
    <TD valign="top"><B>Item&nbsp;4</B></TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" valign="top" align="left"><B>Ownership</B>.</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="left" valign="top">&nbsp;</TD>
    <TD width="87%" align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="left" valign="top">(a)</TD>
    <TD align="left" valign="top"><strong><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Amount
                  beneficially owned: </font></strong>
      <div>
        <div>Athena Capital Management, Inc. - 384,756
          <div>Minerva Group, LP - 450,883</div>
          <div>David P. Cohen - 836,665 (includes shares beneficially owned by Athena Capital Management, Inc. and Minerva Group, LP) </div>
        </div>
      </div></TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD colspan="5" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    </TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="left" valign="top">(b)</TD>
    <TD align="left" valign="top"><strong>Percent of Class:</strong> 5.9%</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD colspan="5" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    </TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="left" valign="top">(c)</TD>
    <TD align="left" valign="top"><strong>Number of Shares as to which the person has:</strong>
      <div>(i) Sole power to vote or to direct the vote:
        Minerva Group, LP - 450,883
        <div> David P. Cohen -1,026 </div>
        <div>(ii) Shared power to vote or to direct the vote:
          Athena Capital Management, Inc. -
          384,756
          <div>(iii) Sole power to dispose or to direct the disposition of:
            Minerva Group, LP - 450,883
            <div>David P. Cohen -1,026</div>
          </div>
        </div>
      </div>      </TD>
</TR>
<TR valign="bottom">
  <TD valign="top">&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD colspan="2" align="left" valign="top">&nbsp;</TD>
  <TD align="left" valign="top"><div>(iv) Shared power to dispose or to direct the disposition of: Athena Capital Management, Inc. - 384,756</div></TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD colspan="5" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    </TR>
<TR valign="bottom">
    <TD valign="top"><B>Item&nbsp;5</B></TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" valign="top" align="left"><B>Ownership of Five Percent or Less of a Class.</B></TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD colspan="5" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    </TR>
<TR valign="bottom">
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" valign="top" align="left">Not applicable.</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD colspan="5" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    </TR>
<TR valign="bottom">
    <TD valign="top"><B>Item&nbsp;6</B></TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" valign="top" align="left"><B>Ownership of More Than Five Percent on Behalf of Another Person.</B></TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD colspan="5" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    </TR>
<TR valign="bottom">
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" valign="top" align="left">Not applicable. </TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD colspan="5" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    </TR>
<TR valign="bottom">
    <TD valign="top"><B>Item&nbsp;7</B></TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" valign="top" align="left"><B>Identification and Classification of the Subsidiary Which Acquired
the Security Being Reported On By the Parent Holding Company or Control Person.</B></TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD colspan="5" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    </TR>
<TR valign="bottom">
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" valign="top" align="left">Not applicable.</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD colspan="5" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    </TR>
<TR valign="bottom">
    <TD valign="top"><B>Item&nbsp;8</B></TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" valign="top" align="left"><B>Identification and Classification of Members of the Group.</B></TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD colspan="5" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    </TR>
<TR valign="bottom">
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" valign="top" align="left">Not applicable.</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD colspan="5" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    </TR>
<TR valign="bottom">
    <TD valign="top"><B>Item&nbsp;9</B></TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" valign="top" align="left"><B>Notice of Dissolution of Group.</B></TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD colspan="5" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    </TR>
<TR valign="bottom">
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" valign="top" align="left">Not applicable.</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD colspan="5" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    </TR>
<TR valign="bottom">
    <TD valign="top"><B>Item&nbsp;10</B></TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" valign="top" align="left"><B>Certification.</B></TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD colspan="5" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    </TR>
<TR valign="bottom">
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" valign="top" align="left">By signing below I certify that, to the best of my knowledge and belief, the
securities referred to above were not acquired and are not held for the purpose of
or with the effect of changing or influencing the control of the issuer of the
securities and were
not acquired and are not held in connection with or as a participant in any
transaction having that purpose or effect.</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5>

<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="center" style="font-size: 12pt; margin-top: 18pt"><U><B>SIGNATURE<br>
</B></U></DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;After reasonable inquiry and to the best of my knowledge and belief, I certify that the
information set forth in this statement is true, complete and correct.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</DIV>
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="48%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="40%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="5" valign="top" align="left"><strong>ATHENA CAPITAL MANAGEMENT, INC. </strong></TD>
</TR>
<TR valign="bottom">
  <TD valign="top">&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD colspan="5" valign="top" align="left">Date: February 3, 2010 </TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">By:</TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" valign="top" align="left">David P. Cohen, President </TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
  <TD valign="top">&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align="left" valign="top">&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align="left" valign="top">By:</TD>
  <TD>&nbsp;</TD>
  <TD align="left" valign="top">/s/ Beth N. Lowson </TD>
</TR>
<TR style="font-size: 1px">
  <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp; </DIV></TD>
  <TD>&nbsp;</TD>
  <TD align="left" valign="top">&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align="left" valign="top">&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align="left" valign="top" style="border-top: 1px solid #000000">&nbsp;</TD>
</TR>
<TR valign="bottom">
  <TD valign="top">&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align="left" valign="top">&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align="left" valign="top">&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align="left" valign="top">Name: Beth N. Lowson </TD>
</TR>
<TR valign="bottom">
  <TD valign="top">&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align="left" valign="top">&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align="left" valign="top">&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align="left" valign="top">Title: Attorney-In-Fact </TD>
</TR>
<TR valign="bottom">
  <TD valign="top">&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align="left" valign="top">&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align="left" valign="top">&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align="left" valign="top">The Nelson Law Firm, LLC </TD>
</TR>
<TR valign="bottom">
  <TD valign="top">&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align="left" valign="top">&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align="left" valign="top">&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align="left" valign="top">White Plains Plaza  </TD>
</TR>
<TR valign="bottom">
  <TD valign="top">&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align="left" valign="top">&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align="left" valign="top">&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align="left" valign="top">One North Broadway, Suite 712 </TD>
</TR>
<TR valign="bottom">
  <TD valign="top">&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align="left" valign="top">&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align="left" valign="top">&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align="left" valign="top">White Plains, NY 10601 </TD>
</TR>
<TR valign="bottom">
  <TD valign="top">&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align="left" valign="top">&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align="left" valign="top">&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="5" valign="top" align="left"><strong>MINERVA GROUP, LP </strong></TD>
</TR>
<TR valign="bottom">
  <TD valign="top">&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD colspan="5" valign="top" align="left">Date: February 3, 2010 </TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">By:</TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" valign="top" align="left">MINERVA GP, INC., its General Partner </TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>By:</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD colspan="2"> David P. Cohen, President </TD>
    </TR>
<TR valign="bottom">
  <TD valign="top">&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align="left" valign="top">&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align="left" valign="top">&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
  <TD valign="top">&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align="left" valign="top">&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align="left" valign="top">By:</TD>
  <TD>&nbsp;</TD>
  <TD align="left" valign="top">/s/ Beth N. Lowson </TD>
</TR>
<TR style="font-size: 1px">
  <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp; </DIV></TD>
  <TD>&nbsp;</TD>
  <TD align="left" valign="top">&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align="left" valign="top">&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align="left" valign="top" style="border-top: 1px solid #000000">&nbsp;</TD>
</TR>
<TR valign="bottom">
  <TD valign="top">&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align="left" valign="top">&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align="left" valign="top">&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align="left" valign="top">Name: Beth N. Lowson </TD>
</TR>
<TR valign="bottom">
  <TD valign="top">&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align="left" valign="top">&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align="left" valign="top">&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align="left" valign="top">Title: Attorney-In-Fact </TD>
</TR>
<TR valign="bottom">
  <TD valign="top">&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align="left" valign="top">&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align="left" valign="top">&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align="left" valign="top">The Nelson Law Firm, LLC </TD>
</TR>
<TR valign="bottom">
  <TD valign="top">&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align="left" valign="top">&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align="left" valign="top">&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align="left" valign="top">White Plains Plaza </TD>
</TR>
<TR valign="bottom">
  <TD valign="top">&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align="left" valign="top">&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align="left" valign="top">&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align="left" valign="top">One North Broadway, Suite 712 </TD>
</TR>
<TR valign="bottom">
  <TD valign="top">&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align="left" valign="top">&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align="left" valign="top">&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align="left" valign="top">White Plains, NY 10601 </TD>
</TR>

<TR valign="bottom">
  <TD valign="top">&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD colspan="3" valign="top" align="left">&nbsp;</TD>
</TR>

<TR valign="bottom">
  <TD valign="top">&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD colspan="5" valign="top" align="left"><strong>DAVID P. COHEN </strong></TD>
</TR>
<TR valign="bottom">
  <TD valign="top">&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD colspan="5" valign="top" align="left">Date: February 3, 2010 </TD>
</TR>
<TR valign="bottom">
  <!-- Blank Space -->
  <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
  <TD>&nbsp;</TD>
  <TD align="left" valign="top">&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align="left" valign="top">&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
  <TD valign="top">&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align="left" valign="top">By:</TD>
  <TD>&nbsp;</TD>
  <TD colspan="3" valign="top" align="left">David P. Cohen </TD>
</TR>
<TR valign="bottom">
  <!-- Blank Space -->
  <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
  <TD>&nbsp;</TD>
  <TD align="left" valign="top">&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align="left" valign="top">&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
  <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp; </DIV></TD>
  <TD>&nbsp;</TD>
  <TD align="left" valign="top">&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align="left" valign="top">By:</TD>
  <TD>&nbsp;</TD>
  <TD align="left" valign="top">/s/ Beth N. Lowson </TD>
</TR>
<TR style="font-size: 1px">
  <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp; </DIV></TD>
  <TD>&nbsp;</TD>
  <TD align="left" valign="top">&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align="left" valign="top">&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align="left" valign="top" style="border-top: 1px solid #000000">&nbsp;</TD>
</TR>
<TR valign="bottom">
  <TD valign="top">&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align="left" valign="top">&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align="left" valign="top">&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align="left" valign="top">Name: Beth N. Lowson </TD>
</TR>
<TR valign="bottom">
  <TD valign="top">&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align="left" valign="top">&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align="left" valign="top">&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align="left" valign="top">Title: Attorney-In-Fact </TD>
</TR>
<TR valign="bottom">
  <TD valign="top">&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align="left" valign="top">&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align="left" valign="top">&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align="left" valign="top">The Nelson Law Firm, LLC </TD>
</TR>
<TR valign="bottom">
  <TD valign="top">&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align="left" valign="top">&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align="left" valign="top">&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align="left" valign="top">White Plains Plaza  </TD>
</TR>
<TR valign="bottom">
  <TD valign="top">&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align="left" valign="top">&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align="left" valign="top">&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align="left" valign="top">One North Broadway, Suite 712 &nbsp;</TD>
</TR>
<TR valign="bottom">
  <TD valign="top">&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align="left" valign="top">&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align="left" valign="top">&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align="left" valign="top">White Plains, NY 10601 </TD>
</TR>



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</DIV>

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<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">
  <DIV align="Center" style="font-size: 12pt; margin-top: 6pt"><u><B>POWER OF ATTORNEY</B></u><br>
  </DIV>

  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">The undersigned does hereby constitute and appoint Stephen J. Nelson, Mary Anne Mayo, Beth
                N. Lowson, Danielle D'Angelo, Daniel Zinn, and Steven McNamara each of The Nelson Law Firm, LLC, One North Broadway, Suite 712,
                White Plains, NY 10601, signing singly, with full power of substitution, as
                the true and lawful attorney of the undersigned, and authorizes and
                designates each of them to sign on behalf of the undersigned, and to file
                filings and any amendments thereto made by or on behalf of the undersigned in
                respect of the beneficial ownership of equity securities held by the
                undersigned, directly, indirectly  or  beneficially,  pursuant to Sections
                13(d),  13(g) and 16 of the Securities  Exchange Act of 1934, as amended (the
  "Exchange Act"), and the rules and  regulations  thereunder.  The undersigned
                acknowledges that the foregoing attorneys-in-fact, in serving in such
                capacity at the request of the undersigned, are not assuming any of the
                undersigned's responsibilities to comply with Sections 13(d), 13(g) or 16 of
  the Exchange Act. <br>
  </DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">This Power of Attorney shall remain in full force and effect until withdrawn
                by the undersigned in a signed writing delivered to the foregoing attorneys-in-fact. </DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"></DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">IN WITNESS WHEREOF, the undersigned has caused this Power of Attorney to be
  executed as of this 21st day of September, 2007. </DIV>
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="42%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="55%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
  <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp; </DIV></TD>
  <TD align="left" valign="top">By:</TD>
  <TD align="left" valign="top">/s/ David P. Cohen </TD>
</TR>
<TR style="font-size: 1px">
  <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp; </DIV></TD>
  <TD align="left" valign="top">&nbsp;</TD>
  <TD align="left" valign="top" style="border-top: 1px solid #000000">&nbsp;</TD>
</TR>
<TR valign="bottom">
  <TD valign="top">&nbsp;</TD>
  <TD align="left" valign="top">&nbsp;</TD>
  <TD align="left" valign="top">David P. Cohen </TD>
</TR>
<TR valign="bottom">
  <TD valign="top">&nbsp;</TD>
  <TD align="left" valign="top">&nbsp;</TD>
  <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
  <TD valign="top">&nbsp;</TD>
  <TD align="left" valign="top">&nbsp;</TD>
  <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
  <TD valign="top">&nbsp;</TD>
  <TD align="left" valign="top">&nbsp;</TD>
  <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
  <TD valign="top">&nbsp;</TD>
  <TD align="left" valign="top">&nbsp;</TD>
  <TD align="left" valign="top">&nbsp;</TD>
</TR>
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</DIV>




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