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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000356037-07-000006.txt : 20070214
<SEC-HEADER>0000356037-07-000006.hdr.sgml : 20070214
<ACCEPTANCE-DATETIME>20070214120141
ACCESSION NUMBER:		0000356037-07-000006
CONFORMED SUBMISSION TYPE:	NT 10-Q
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20070214
FILED AS OF DATE:		20070214
DATE AS OF CHANGE:		20070214
EFFECTIVENESS DATE:		20070214

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CSP INC /MA/
		CENTRAL INDEX KEY:			0000356037
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-COMPUTER INTEGRATED SYSTEMS DESIGN [7373]
		IRS NUMBER:				042441294
		STATE OF INCORPORATION:			MA
		FISCAL YEAR END:			0831

	FILING VALUES:
		FORM TYPE:		NT 10-Q
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-10843
		FILM NUMBER:		07616177

	BUSINESS ADDRESS:	
		STREET 1:		43 MANNING ROAD
		CITY:			BILLERICA
		STATE:			MA
		ZIP:			01821
		BUSINESS PHONE:		9786637598

	MAIL ADDRESS:	
		STREET 1:		43 MANNING ROAD
		CITY:			BILLERICA
		STATE:			MA
		ZIP:			01821
</SEC-HEADER>
<DOCUMENT>
<TYPE>NT 10-Q
<SEQUENCE>1
<FILENAME>form10qnt207.htm
<DESCRIPTION>FORM 12B-25 Q1 FY07 2-14-07
<TEXT>
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<HEAD>
<TITLE>FORM 12B-25</TITLE>
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<I><FONT SIZE=1><P>(Check One):</P>
</I><P>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;   Form 10-K</P>
<P>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;   Form 20-F</P>
<P>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;   Form 11-K</P>
<P>&nbsp;&nbsp;&nbsp;&nbsp;X&nbsp;&nbsp;Form 10-Q</P>
<P>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;   Form N-SAR</P>
<P>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;   Form N-CSR</DIR>
</FONT></TD>
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<FONT SIZE=1><P>&nbsp;</FONT></TD>
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<B><FONT SIZE=1><P ALIGN="CENTER">UNITED STATES</P>
<P ALIGN="CENTER">SECURITIES AND EXCHANGE COMMISSION</P>
<P ALIGN="CENTER">Washington, D.C. 20549</P>
</B><P>&nbsp;</P>
<B><P ALIGN="CENTER">FORM 12b-25</P>
</B><P>&nbsp;</P>
<B><P ALIGN="CENTER">NOTIFICATION OF LATE FILING</B></FONT></TD>
<TD WIDTH="1%" VALIGN="BOTTOM">
<FONT SIZE=1><P>&nbsp;</FONT></TD>
<TD WIDTH="21%" VALIGN="TOP">
<FONT SIZE=1><P>&nbsp;</FONT></TD>
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<TR><TD WIDTH="1%" VALIGN="BOTTOM">
<FONT SIZE=1><P>&nbsp;</FONT></TD>
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<FONT SIZE=1><P>&nbsp;</FONT></TD>
<TD WIDTH="1%" VALIGN="BOTTOM">
<FONT SIZE=1><P>&nbsp;</FONT></TD>
<TD WIDTH="21%" VALIGN="TOP">&nbsp;</TD>
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<TR><TD WIDTH="1%" VALIGN="BOTTOM">
<FONT SIZE=1><P>&nbsp;</FONT></TD>
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<FONT SIZE=1><P>&nbsp;</FONT></TD>
<TD WIDTH="21%" VALIGN="TOP">
<FONT SIZE=1><P>&nbsp;</FONT></TD>
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<TR><TD WIDTH="1%" VALIGN="BOTTOM">
<FONT SIZE=1><P>&nbsp;</FONT></TD>
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<FONT SIZE=1><P>&nbsp;</FONT></TD>
<TD WIDTH="21%" VALIGN="TOP">&nbsp;</TD>
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<FONT SIZE=1><P>&nbsp;</P></FONT>
<P ALIGN="CENTER"><CENTER><TABLE CELLSPACING=0 BORDER=0 WIDTH=576>
<TR><TD WIDTH="25%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="4%" VALIGN="BOTTOM">&nbsp;</TD>
<TD WIDTH="71%" VALIGN="MIDDLE">&nbsp;</TD>
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<FONT SIZE=1><P>&nbsp;</FONT></TD>
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<FONT SIZE=1><P>&nbsp;</FONT></TD>
<TD WIDTH="71%" VALIGN="BOTTOM">
<FONT SIZE=1><P>For Period Ended: December 31, 2006</FONT></TD>
</TR>
<TR><TD WIDTH="25%" VALIGN="TOP">
<FONT SIZE=1><P>&nbsp;</FONT></TD>
<TD WIDTH="4%" VALIGN="BOTTOM">
<FONT SIZE=1><P>&nbsp;</FONT></TD>
<TD WIDTH="71%" VALIGN="BOTTOM">
<FONT SIZE=1><P>Transition Report on Form 10-K</FONT></TD>
</TR>
<TR><TD WIDTH="25%" VALIGN="TOP">
<FONT SIZE=1><P>&nbsp;</FONT></TD>
<TD WIDTH="4%" VALIGN="BOTTOM">
<FONT SIZE=1><P>&nbsp;</FONT></TD>
<TD WIDTH="71%" VALIGN="BOTTOM">
<FONT SIZE=1><P>Transition Report on Form 20-F</FONT></TD>
</TR>
<TR><TD WIDTH="25%" VALIGN="TOP">
<FONT SIZE=1><P>&nbsp;</FONT></TD>
<TD WIDTH="4%" VALIGN="BOTTOM">
<FONT SIZE=1><P>&nbsp;</FONT></TD>
<TD WIDTH="71%" VALIGN="BOTTOM">
<FONT SIZE=1><P>Transition Report on Form 11-K</FONT></TD>
</TR>
<TR><TD WIDTH="25%" VALIGN="TOP">
<FONT SIZE=1><P>&nbsp;</FONT></TD>
<TD WIDTH="4%" VALIGN="BOTTOM">
<FONT SIZE=1><P>X&nbsp;</FONT></TD>
<TD WIDTH="71%" VALIGN="BOTTOM">
<FONT SIZE=1><P>Transition Report on Form 10-Q</FONT></TD>
</TR>
<TR><TD WIDTH="25%" VALIGN="TOP">
<FONT SIZE=1><P>&nbsp;</FONT></TD>
<TD WIDTH="4%" VALIGN="BOTTOM">
<FONT SIZE=1><P>&nbsp;</FONT></TD>
<TD WIDTH="71%" VALIGN="BOTTOM">
<FONT SIZE=1><P>Transition Report on Form N-SAR</FONT></TD>
</TR>
<TR><TD WIDTH="25%" VALIGN="MIDDLE" HEIGHT=16><P></P></TD>
<TD WIDTH="75%" VALIGN="MIDDLE" COLSPAN=2 HEIGHT=16><P></P></TD>
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<FONT SIZE=1><P>&nbsp;</FONT></TD>
<TD WIDTH="4%" VALIGN="BOTTOM">
<FONT SIZE=1><P>&nbsp;</FONT></TD>
<TD WIDTH="71%" VALIGN="BOTTOM">
<FONT SIZE=1><P>For the Transition Period Ended:<U> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U></FONT></TD>
</TR>
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<FONT SIZE=1><P>&nbsp;</P>
<P>&nbsp;</P></FONT>
<P ALIGN="CENTER"><CENTER><TABLE BORDER CELLSPACING=1 BORDERCOLOR="#000000" WIDTH=576>
<TR><TD VALIGN="MIDDLE">&nbsp;</TD>
</TR>
<TR><TD VALIGN="TOP">
<I><FONT SIZE=1><P ALIGN="CENTER">Read Instruction (on back page) Before Preparing Form. Please Print or Type.</P>
</I><B><P ALIGN="CENTER">Nothing in this form shall be construed to imply that the Commission has verified any information contained herein.</P>
</B><P>&nbsp;</FONT></TD>
</TR>
</TABLE>
</CENTER></P>

<FONT SIZE=1><P>&nbsp;</P>
<P>&nbsp;</P>
<P>If the notification relates to a portion of the filing checked above, identify the Item(s) to which the notification relates: &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </P>
<P>&nbsp;</P></FONT>
<P ALIGN="CENTER"><CENTER><TABLE BORDER CELLSPACING=1 BORDERCOLOR="#000000" WIDTH=576>
<TR><TD VALIGN="MIDDLE">&nbsp;</TD>
</TR>
<TR><TD VALIGN="TOP">
<FONT SIZE=1><P>&nbsp;</FONT></TD>
</TR>
</TABLE>
</CENTER></P>

<FONT SIZE=1><P>&nbsp;</P>
<B><P ALIGN="CENTER">PART I - REGISTRANT INFORMATION </P></B></FONT>
<P ALIGN="CENTER"><CENTER><TABLE BORDER CELLSPACING=1 BORDERCOLOR="#000000" WIDTH=529>
<TR><TD VALIGN="MIDDLE">&nbsp;</TD>
</TR>
<TR><TD VALIGN="MIDDLE" HEIGHT=16><P></P></TD>
</TR>
<TR><TD VALIGN="TOP">
<B><FONT SIZE=1><P ALIGN="CENTER">CSP Inc.</P>
</B><P>&nbsp;</FONT></TD>
</TR>
<TR><TD VALIGN="TOP">
<B><FONT SIZE=1><P ALIGN="CENTER">Full Name of Registrant</B></FONT></TD>
</TR>
<TR><TD VALIGN="MIDDLE" HEIGHT=16><P></P></TD>
</TR>
<TR><TD VALIGN="TOP">
<FONT SIZE=1><P>&nbsp;</FONT></TD>
</TR>
<TR><TD VALIGN="TOP">
<B><FONT SIZE=1><P ALIGN="CENTER">Former Name if Applicable</B></FONT></TD>
</TR>
<TR><TD VALIGN="MIDDLE" HEIGHT=16><P></P></TD>
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<TR><TD VALIGN="TOP">
<B><FONT SIZE=1><P ALIGN="CENTER">43 Manning Road</P>
</B><P>&nbsp;</FONT></TD>
</TR>
<TR><TD VALIGN="TOP">
<B><FONT SIZE=1><P ALIGN="CENTER">Address of Principal Executive Office <I>(Street and Number)</B></I></FONT></TD>
</TR>
<TR><TD VALIGN="MIDDLE" HEIGHT=16><P></P></TD>
</TR>
<TR><TD VALIGN="TOP">
<B><FONT SIZE=1><P ALIGN="CENTER">Billerica, MA 01821</P>
</B><P>&nbsp;</FONT></TD>
</TR>
<TR><TD VALIGN="TOP">
<B><FONT SIZE=1><P ALIGN="CENTER">City, State and Zip Code</B></FONT></TD>
</TR>
</TABLE>
</CENTER></P>

<FONT SIZE=1><P>&nbsp;</P>

<P>&nbsp;</P>
<B><P ALIGN="CENTER">PART II - RULES 12b-25(b) AND (c) </P>
</B><P>&nbsp;</P>
<P>If the subject report could not be filed without unreasonable effort or expense and the registrant seeks relief pursuant to Rule 12b-25(b), the following should be completed. (Check box if appropriate) </P>
<P>&nbsp;</P></FONT>
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<TD WIDTH="5%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="0%" VALIGN="BOTTOM">&nbsp;</TD>
<TD WIDTH="92%" VALIGN="MIDDLE">&nbsp;</TD>
</TR>
<TR><TD WIDTH="2%" VALIGN="MIDDLE" ROWSPAN=3><DIR>

<FONT SIZE=1><P>X&nbsp;&nbsp;</DIR>
</FONT></TD>
<TD WIDTH="0%" VALIGN="BOTTOM">
<FONT SIZE=1><P>&nbsp;</FONT></TD>
<TD WIDTH="5%" VALIGN="TOP">
<FONT SIZE=1><P ALIGN="RIGHT">(a)</FONT></TD>
<TD WIDTH="0%" VALIGN="BOTTOM">
<FONT SIZE=1><P>&nbsp;</FONT></TD>
<TD WIDTH="92%" VALIGN="TOP">
<FONT SIZE=1><P>The reasons described in reasonable detail in Part III of this form could not be eliminated without unreasonable effort or expense;</FONT></TD>
</TR>
<TR><TD WIDTH="0%" VALIGN="BOTTOM">
<FONT SIZE=1><P>&nbsp;</FONT></TD>
<TD WIDTH="5%" VALIGN="TOP">
<FONT SIZE=1><P ALIGN="RIGHT">(b)</FONT></TD>
<TD WIDTH="0%" VALIGN="BOTTOM">
<FONT SIZE=1><P>&nbsp;</FONT></TD>
<TD WIDTH="92%" VALIGN="TOP">
<FONT SIZE=1><P>The subject annual report, semi-annual report, transition report on Form 10-K, Form 20-F, Form 11-K, Form N-SAR or Form N-CSR or portion thereof, will be filed on or before the fifteenth calendar day following the prescribed due date; or the subject quarterly report or transition report on Form 10-Q, or portion thereof, will be filed on or before the fifth calendar day following the prescribed due date; and</FONT></TD>
</TR>
<TR><TD WIDTH="0%" VALIGN="BOTTOM">
<FONT SIZE=1><P>&nbsp;</FONT></TD>
<TD WIDTH="5%" VALIGN="TOP">
<FONT SIZE=1><P ALIGN="RIGHT">(c)</FONT></TD>
<TD WIDTH="0%" VALIGN="BOTTOM">
<FONT SIZE=1><P>&nbsp;</FONT></TD>
<TD WIDTH="92%" VALIGN="TOP">
<FONT SIZE=1><P>The accountant's statement or other exhibit required by Rule 12b-25(c) has been attached if applicable.</FONT></TD>
</TR>
</TABLE>
</CENTER></P>

<FONT SIZE=1><P ALIGN="CENTER"></P>
<B><P ALIGN="CENTER">PART III - NARRATIVE </P>
</B><P>&nbsp;</P>
<P>State below in reasonable detail the reasons why Forms 10-K, 20-F, 11-K, 10-Q, N-SAR, N-CSR, or the transition report or portion thereof, could not be filed within the prescribed time period. </P>
<P>&nbsp;</P>
<P>Persons who are to 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. </P>
<P>&nbsp;</P>
<P>          The delay in completing our year end audit and filing of our Form 10K also delayed the closing of books and records of the Company for our first quarter ended December 31, 2006.  While we will make every effort to complete our Form 10-Q filing as soon as possible, we currently expect that we will not be able to complete that filing by the extended due date afforded by Rule 12B-25.</P>
<P>&nbsp;</P>
<B><P ALIGN="CENTER">PART IV - OTHER INFORMATION </P>
</B><P>&nbsp;</P></FONT>
<TABLE CELLSPACING=0 BORDER=0 WIDTH=576>
<TR><TD WIDTH="4%" VALIGN="TOP">
<FONT SIZE=1><P>(1)</FONT></TD>
<TD WIDTH="96%" VALIGN="TOP">
<FONT SIZE=1><P>Name and telephone number of person to contact in regard to this notification </FONT></TD>
</TR>
</TABLE>

<FONT SIZE=1><P>&nbsp;</P></FONT>
<P ALIGN="CENTER"><CENTER><TABLE BORDER CELLSPACING=1 BORDERCOLOR="#000000" WIDTH=529>
<TR><TD WIDTH="36%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="2%" VALIGN="BOTTOM">&nbsp;</TD>
<TD WIDTH="17%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="6%" VALIGN="BOTTOM">&nbsp;</TD>
<TD WIDTH="38%" VALIGN="MIDDLE">&nbsp;</TD>
</TR>
<TR><TD WIDTH="36%" VALIGN="TOP">
<B><FONT SIZE=1><P ALIGN="CENTER">Gary W. Levine</P>
</B><P>&nbsp;</FONT></TD>
<TD WIDTH="2%" VALIGN="BOTTOM">
<FONT SIZE=1><P>&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD WIDTH="17%" VALIGN="BOTTOM">
<B><FONT SIZE=1><P ALIGN="CENTER">978</P>
</B><P>&nbsp;</FONT></TD>
<TD WIDTH="6%" VALIGN="BOTTOM">
<FONT SIZE=1><P>&nbsp;&nbsp;</FONT></TD>
<TD WIDTH="38%" VALIGN="BOTTOM">
<B><FONT SIZE=1><P ALIGN="CENTER">663-7598 x 1200</P>
</B><P>&nbsp;</FONT></TD>
</TR>
<TR><TD WIDTH="36%" VALIGN="TOP">
<B><FONT SIZE=1><P ALIGN="CENTER">(Name)</B></FONT></TD>
<TD WIDTH="2%" VALIGN="BOTTOM">
<FONT SIZE=1><P>&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD WIDTH="17%" VALIGN="TOP">
<B><FONT SIZE=1><P ALIGN="CENTER">(Area&nbsp;Code)</B></FONT></TD>
<TD WIDTH="6%" VALIGN="BOTTOM">
<FONT SIZE=1><P>&nbsp;&nbsp;</FONT></TD>
<TD WIDTH="38%" VALIGN="TOP">
<B><FONT SIZE=1><P ALIGN="CENTER">(Telephone Number)</B></FONT></TD>
</TR>
</TABLE>
</CENTER></P>

<FONT SIZE=1><P>&nbsp;</P></FONT>
<TABLE CELLSPACING=0 BORDER=0 WIDTH=576>
<TR><TD WIDTH="4%" VALIGN="TOP">
<FONT SIZE=1><P>(2)</FONT></TD>
<TD WIDTH="96%" VALIGN="TOP">
<FONT SIZE=1><P>Have all other periodic reports required under Section 13 or 15(d) of the Securities Exchange Act of 1934 or Section 30 of the Investment Company Act of 1940 during the preceding 12 months or for such shorter period that the registrant was required to file such report(s) been filed? If answer is no, identify report(s).&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Yes&nbsp;&nbsp;&nbsp;&nbsp;X&nbsp;&nbsp;No </FONT></TD>
</TR>
</TABLE>

<FONT SIZE=1><P>&nbsp;</P></FONT>
<P ALIGN="CENTER"><CENTER><TABLE BORDER CELLSPACING=1 BORDERCOLOR="#000000" WIDTH=529>
<TR><TD VALIGN="MIDDLE">
<FONT SIZE=1><P>Form 10-K For the Fiscal Year Ended September 30, 2006</FONT></TD>
</TR>
<TR><TD VALIGN="TOP">
<FONT SIZE=1><P>&nbsp;</FONT></TD>
</TR>
</TABLE>
</CENTER></P>

<FONT SIZE=1><P>&nbsp;</P></FONT>
<TABLE CELLSPACING=0 BORDER=0 WIDTH=576>
<TR><TD WIDTH="4%" VALIGN="TOP">
<FONT SIZE=1><P>(3)</FONT></TD>
<TD WIDTH="96%" VALIGN="TOP">
<FONT SIZE=1><P>Is it anticipated that any significant change in results of operations from the corresponding period for the last fiscal year will be reflected by the earnings statements to be included in the subject report or portion thereof?&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Yes&nbsp;&nbsp;&nbsp;&nbsp;X&nbsp;&nbsp;No </FONT></TD>
</TR>
</TABLE>

<FONT SIZE=1><P>&nbsp;</P><DIR>

<P>If so, attach an explanation of the anticipated change, both narratively and quantitatively, and, if appropriate, state the reasons why a reasonable estimate of the results cannot be made. </P></DIR>

<P>&nbsp;</P>

<P>&nbsp;</P>
<P>&nbsp;</P></FONT>
<P ALIGN="CENTER"><CENTER><TABLE BORDER CELLSPACING=1 BORDERCOLOR="#000000" WIDTH=345>
<TR><TD VALIGN="MIDDLE">&nbsp;</TD>
</TR>
<TR><TD VALIGN="TOP">
<B><FONT SIZE=1><P ALIGN="CENTER">CSP Inc.</P>
</B><P>&nbsp;</FONT></TD>
</TR>
<TR><TD VALIGN="TOP">
<B><FONT SIZE=1><P ALIGN="CENTER">(Name of Registrant as Specified in Charter)</B></FONT></TD>
</TR>
</TABLE>
</CENTER></P>

<FONT SIZE=1><P>&nbsp;</P>
<P>has caused this notification to be signed on its behalf by the undersigned hereunto duly authorized. </P>
<P>&nbsp;</P></FONT>
<P ALIGN="CENTER"><CENTER><TABLE BORDER CELLSPACING=1 BORDERCOLOR="#000000" WIDTH=576>
<TR><TD WIDTH="8%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="6%" VALIGN="BOTTOM">&nbsp;</TD>
<TD WIDTH="36%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="1%" VALIGN="BOTTOM">&nbsp;</TD>
<TD WIDTH="3%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="1%" VALIGN="BOTTOM">&nbsp;</TD>
<TD WIDTH="43%" VALIGN="MIDDLE">&nbsp;</TD>
</TR>
<TR><TD WIDTH="8%" VALIGN="TOP">
<FONT SIZE=1><P>Date&nbsp;</FONT></TD>
<TD WIDTH="6%" VALIGN="BOTTOM">
<FONT SIZE=1><P>&nbsp;&nbsp;</FONT></TD>
<TD WIDTH="36%" VALIGN="BOTTOM">
<FONT SIZE=1><P>2-14-07</P>
<P>&nbsp;</FONT></TD>
<TD WIDTH="1%" VALIGN="BOTTOM">
<FONT SIZE=1><P>&nbsp;&nbsp;</FONT></TD>
<TD WIDTH="3%" VALIGN="BOTTOM">
<FONT SIZE=1><P ALIGN="RIGHT">By&nbsp;</P>
<P>&nbsp;</FONT></TD>
<TD WIDTH="1%" VALIGN="BOTTOM">
<FONT SIZE=1><P>&nbsp;&nbsp;</FONT></TD>
<TD WIDTH="43%" VALIGN="BOTTOM">
<FONT SIZE=1><P>Gary W. Levine</P>
<P>&nbsp;</FONT></TD>
</TR>
<TR><TD WIDTH="8%" VALIGN="TOP">
<FONT SIZE=1><P>&nbsp;</FONT></TD>
<TD WIDTH="6%" VALIGN="BOTTOM">
<FONT SIZE=1><P>&nbsp;&nbsp;</FONT></TD>
<TD WIDTH="36%" VALIGN="BOTTOM">
<FONT SIZE=1><P>&nbsp;</FONT></TD>
<TD WIDTH="1%" VALIGN="BOTTOM">
<FONT SIZE=1><P>&nbsp;&nbsp;</FONT></TD>
<TD WIDTH="3%" VALIGN="BOTTOM">
<FONT SIZE=1><P>&nbsp;</FONT></TD>
<TD WIDTH="1%" VALIGN="BOTTOM">
<FONT SIZE=1><P>&nbsp;&nbsp;</FONT></TD>
<TD WIDTH="43%" VALIGN="BOTTOM">
<FONT SIZE=1><P>VP-Finance/CFO</FONT></TD>
</TR>
</TABLE>
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