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<SEC-DOCUMENT>0000950133-04-003916.txt : 20041026
<SEC-HEADER>0000950133-04-003916.hdr.sgml : 20041026
<ACCEPTANCE-DATETIME>20041026135909
ACCESSION NUMBER:		0000950133-04-003916
CONFORMED SUBMISSION TYPE:	10-Q/A
PUBLIC DOCUMENT COUNT:		5
CONFORMED PERIOD OF REPORT:	20030630
FILED AS OF DATE:		20041026
DATE AS OF CHANGE:		20041026

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ACCERIS COMMUNICATIONS INC
		CENTRAL INDEX KEY:			0000849145
		STANDARD INDUSTRIAL CLASSIFICATION:	TELEGRAPH & OTHER MESSAGE COMMUNICATIONS [4822]
		IRS NUMBER:				592291344
		STATE OF INCORPORATION:			FL
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		10-Q/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-17973
		FILM NUMBER:		041096162

	BUSINESS ADDRESS:	
		STREET 1:		9775 BUSINESSPARK AVENUE
		CITY:			SAN DIEGO
		STATE:			CA
		ZIP:			92131
		BUSINESS PHONE:		8585475700

	MAIL ADDRESS:	
		STREET 1:		1001 BRINTON ROAD
		CITY:			PITTSBURGH
		STATE:			PA
		ZIP:			15221

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	I LINK INC
		DATE OF NAME CHANGE:	19971020

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MEDCROSS INC
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>10-Q/A
<SEQUENCE>1
<FILENAME>w01089e10vqza.htm
<DESCRIPTION>FORM 10-Q/A
<TEXT>
<HTML>
<HEAD>
<TITLE>e10vqza</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
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<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>


<DIV
style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 9pt double; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; PADDING-TOP: 0in; BORDER-BOTTOM: medium none">
<P
style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; MARGIN: 0in 0in 0pt; BORDER-LEFT: medium none; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2></FONT>&nbsp;</P></DIV>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
style="FONT-WEIGHT: bold; FONT-SIZE: 18pt; LETTER-SPACING: -0.1pt"
face="Times New Roman" size=5>UNITED STATES SECURITIES AND EXCHANGE<BR>
COMMISSION</FONT></B></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt" face="Times New Roman"
size=2>WASHINGTON, D.C. 20549</FONT></B></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
style="FONT-WEIGHT: bold; FONT-SIZE: 18pt; LETTER-SPACING: -0.1pt"
face="Times New Roman" size=5>FORM 10-Q/A#2</FONT></B></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; FONT-FAMILY: 'Times New Roman'"><B><FONT
style="FONT-WEIGHT: bold; FONT-SIZE: 12pt; FONT-FAMILY: Wingdings; LETTER-SPACING: -0.1pt"
face=Wingdings size=3>&#253;</FONT></B><B><FONT
style="FONT-WEIGHT: bold; FONT-SIZE: 12pt; LETTER-SPACING: -0.1pt" size=3>
QUARTERLY REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF
1934</FONT></B></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt"
face="Times New Roman" size=2>For the quarterly period ended June 30,
2003</FONT></B></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt"
face="Times New Roman" size=2>OR</FONT></B></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; FONT-FAMILY: 'Times New Roman'"><B><FONT
style="FONT-WEIGHT: bold; FONT-SIZE: 12pt; FONT-FAMILY: Wingdings; LETTER-SPACING: -0.1pt"
face=Wingdings size=3>o</FONT></B><B><FONT
style="FONT-WEIGHT: bold; FONT-SIZE: 12pt; LETTER-SPACING: -0.1pt" size=3>
TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF
1934</FONT></B></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt"
face="Times New Roman" size=2>For the transition period from
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
to</FONT></B></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt"
face="Times New Roman" size=2>Commission file number: 0-17973</FONT></B></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
style="FONT-WEIGHT: bold; FONT-SIZE: 18pt; LETTER-SPACING: -0.1pt"
face="Times New Roman" size=5>I-LINK INCORPORATED</FONT></B></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT
style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
size=2>(Exact name of registrant as specified in its charter)</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<DIV style="FONT-FAMILY: 'Times New Roman'" align=center>
<TABLE style="WIDTH: 100%; BORDER-COLLAPSE: collapse" cellSpacing=0
cellPadding=0 width="100%" border=0>

  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 48.66%; PADDING-TOP: 0in"
    vAlign=top width="48%">
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt"
      face="Times New Roman" size=2>FLORIDA</FONT></B></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2.7%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 48.64%; PADDING-TOP: 0in"
    vAlign=top width="48%">
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt"
      face="Times New Roman" size=2>59-2291344</FONT></B></P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 48.66%; PADDING-TOP: 0in"
    vAlign=top width="48%">
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>(State or other
      jurisdiction of<BR><FONT style="LETTER-SPACING: -0.1pt">incorporation or
      organization)</FONT></FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2.7%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 48.64%; PADDING-TOP: 0in"
    vAlign=top width="48%">
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>(I.R.S. Employer
      Identification No.)<BR><BR></FONT></P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 48.66%; PADDING-TOP: 0in"
    vAlign=top width="48%">
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: center"
      align=center>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2.7%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 48.64%; PADDING-TOP: 0in"
    vAlign=top width="48%">
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: center"
      align=center>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 100%; PADDING-TOP: 0in"
    vAlign=top width="100%" colSpan=3>
      <H3 style="FONT-WEIGHT: bold; MARGIN: 0in 0in 0pt; TEXT-ALIGN: center"
      align=center><B><FONT style="FONT-SIZE: 10pt" face="Times New Roman"
      size=2>9775 Business Park Avenue, San Diego, California
      92131</FONT></B></H3></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 100%; PADDING-TOP: 0in"
    vAlign=top width="100%" colSpan=3>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>(Address of principal executive offices)</FONT></P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 48.66%; PADDING-TOP: 0in"
    vAlign=top width="48%">
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: center"
      align=center>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2.7%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 48.64%; PADDING-TOP: 0in"
    vAlign=top width="48%">
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: center"
      align=center>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 100%; PADDING-TOP: 0in"
    vAlign=top width="100%" colSpan=3>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt"
      face="Times New Roman" size=2>(858) 547-5700</FONT></B></P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 100%; PADDING-TOP: 0in"
    vAlign=top width="100%" colSpan=3>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>(Registrant&#146;s telephone
number)</FONT></P></TD></TR></TABLE></DIV>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P
style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; FONT-FAMILY: 'Times New Roman'"><FONT
style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
size=2>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 and Exchange Act
of 1934 during the preceding 12 months (or for such shorter time 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&nbsp;&nbsp;</FONT><FONT
style="FONT-FAMILY: Wingdings; LETTER-SPACING: -0.1pt"
face=Wingdings>&#253;</FONT><FONT
style="LETTER-SPACING: -0.1pt">&nbsp;&nbsp;No&nbsp;&nbsp;</FONT><FONT
style="FONT-FAMILY: Wingdings; LETTER-SPACING: -0.1pt"
face=Wingdings>o</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<DIV style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2>
<HR align=center width="25%" color=black noShade SIZE=1>
</FONT></DIV>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>As of August 19, 2003, the registrant had
outstanding 116,669,547 shares of $0.007 par value common stock.</FONT></P>
<DIV
style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 9pt double">
<P
style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; MARGIN: 0in 0in 0pt; BORDER-LEFT: medium none; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2></FONT>&nbsp;</P></DIV>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2></FONT>&nbsp;</P>


<BR clear=all>

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<P align="left" style="font-size: 10pt"><B>Explanatory Note</B>



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This
Amendment No.&nbsp;2 to Form 10-Q/A (this &#147;Amendment&#148;)
amends our
Quarterly Report on Form 10-Q/A (Amendment No. 1) for the three month period ended June&nbsp;30,
2003, filed on October&nbsp;15, 2003. I-Link (&#147;the Company&#148;) has filed this
Amendment No. 2 to 1) recognize deemed interest expense for a beneficial
conversion feature (&#147;BCF&#148;) embedded in certain of its
indebtedness as required by Emerging Issues Task Force Issue No.&nbsp;00-27 (&#147;EITF 00-27&#148;)
as fully outlined in Note 3 to these Consolidated Financial Statements, and to 2) revise Part I - Item 4 - Controls and Procedures. The BCF-related error affects 2001, 2002 and
2003. The cumulative effect on earnings through the third quarter of
2002 is immaterial and has been recorded in the fourth quarter of 2002 as
a charge to interest expense. Although we have revised
our previously filed Form 10 Q/A (Amendment No. 1) for the three months ended June 30, 2003 to give effect to these matters, other information contained therein has not
  been updated.
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<P
style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: center"
align=center>&nbsp;</P>

<P style="MARGIN: 0in 0in 0pt"><B><FONT
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt" face="Times New Roman" size=2>PART I
&#150; FINANCIAL INFORMATION</FONT></B></P>
<P style="MARGIN: 0in 0in 0pt"><B><FONT
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt" face="Times New Roman" size=2>Item 1
&#150; Financial Statements</FONT></B></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt" face="Times New Roman" size=2>I-LINK
INCORPORATED AND SUBSIDIARIES</FONT></B></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt" face="Times New Roman"
size=2>CONSOLIDATED BALANCE SHEETS</FONT></B></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2></FONT>&nbsp;</P>
<TABLE
style="WIDTH: 100%; FONT-FAMILY: 'Times New Roman'; BORDER-COLLAPSE: collapse"
cellSpacing=0 cellPadding=0 width="100%" border=0>
  <TR>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 71%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="71%">
      <P style="MARGIN: 0in 0in 0pt"><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 8pt; LETTER-SPACING: -0.1pt"
      face="Times New Roman" size=1>(In thousands of dollars)</FONT></B></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 8pt" face="Times New Roman"
      size=1>June 30, 2003 </FONT></B></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 8pt" face="Times New Roman"
      size=1>December 31,<BR>2002</FONT></B></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD></TR>

  <TR>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 71%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="71%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 8pt" face="Times New Roman"
      size=1>(Unaudited)</FONT></B></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 8pt" face="Times New Roman"
      size=1>&nbsp;</FONT></B></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 71%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="71%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 8pt" face="Times New Roman"
      size=1>(as restated)</FONT></B></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 8pt" face="Times New Roman"
      size=1>(as restated)</FONT></B></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD></TR>


  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 71%; PADDING-TOP: 0in"
    vAlign=bottom width="71%">
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 71%; PADDING-TOP: 0in"
    vAlign=bottom width="71%" bgColor=#eeeeee>
      <P
      style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt; TEXT-ALIGN: center"
      align=center><FONT style="FONT-SIZE: 10pt" face="Times New Roman"
      size=2>ASSETS</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 71%; PADDING-TOP: 0in"
    vAlign=bottom width="71%">
      <P
      style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 71%; PADDING-TOP: 0in"
    vAlign=bottom width="71%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Current assets:</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 71%; PADDING-TOP: 0in"
    vAlign=bottom width="71%">
      <P style="MARGIN: 0in 0in 0pt 20pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Cash and cash equivalents</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.3%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>$</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 10.7%; PADDING-TOP: 0in"
    vAlign=bottom width="10%">
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>2,048</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.3%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>$</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 10.7%; PADDING-TOP: 0in"
    vAlign=bottom width="10%">
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>3,620</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 71%; PADDING-TOP: 0in"
    vAlign=bottom width="71%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 20pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Accounts receivable, less allowance for doubtful accounts of $2,267
      and $2,783 at June 30, 2003 and December 31, 2002,
    respectively</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>19,334</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>16,924</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 71%; PADDING-TOP: 0in"
    vAlign=bottom width="71%">
      <P style="MARGIN: 0in 0in 0pt 20pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Other current assets</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>3,084</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>3,064</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 71%; PADDING-TOP: 0in"
    vAlign=bottom width="71%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 20pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>Net assets of
      discontinued operations</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>70</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>&#151;</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 71%; PADDING-TOP: 0in"
    vAlign=bottom width="71%">
      <P style="MARGIN: 0in 0in 0pt 30pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Total current assets</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>24,536</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>23,608</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 71%; PADDING-TOP: 0in"
    vAlign=bottom width="71%" bgColor=#eeeeee>
      <P
      style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 71%; PADDING-TOP: 0in"
    vAlign=bottom width="71%">
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Furniture, fixtures, equipment and software, net</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>9,443</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>11,479</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 71%; PADDING-TOP: 0in"
    vAlign=bottom width="71%" bgColor=#eeeeee>
      <P
      style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 71%; PADDING-TOP: 0in"
    vAlign=bottom width="71%">
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>Other
      assets:</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 71%; PADDING-TOP: 0in"
    vAlign=bottom width="71%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 20pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>Intangible assets,
      net</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>2,252</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>2,747</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 71%; PADDING-TOP: 0in"
    vAlign=bottom width="71%">
      <P style="MARGIN: 0in 0in 0pt 20pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>Investments in
      convertible preferred stock</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>2,791</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>&#151;</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 71%; PADDING-TOP: 0in"
    vAlign=bottom width="71%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 20pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Other assets</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>3,472</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>2,262</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 71%; PADDING-TOP: 0in"
    vAlign=bottom width="71%">
      <P style="MARGIN: 0in 0in 0pt 20pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>Net assets of
      discontinued operations</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>&#151;</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>1,350</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 71%; PADDING-TOP: 0in"
    vAlign=bottom width="71%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 30pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Total assets</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0.7pt; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 1.3%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>$</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 10.7%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="10%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>42,494</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0.7pt; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 1.3%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>$</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 10.7%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="10%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>41,446</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0.7pt; WIDTH: 1%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 71%; PADDING-TOP: 0in"
    vAlign=bottom width="71%">
      <P
      style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="12%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="12%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 71%; PADDING-TOP: 0in"
    vAlign=bottom width="71%" bgColor=#eeeeee>
      <P
      style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt; TEXT-ALIGN: center"
      align=center><FONT style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt"
      face="Times New Roman" size=2>LIABILITIES AND STOCKHOLDERS&#146;
      DEFICIT</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 71%; PADDING-TOP: 0in"
    vAlign=bottom width="71%">
      <P
      style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 71%; PADDING-TOP: 0in"
    vAlign=bottom width="71%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Current liabilities:</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 71%; PADDING-TOP: 0in"
    vAlign=bottom width="71%">
      <P style="MARGIN: 0in 0in 0pt 20pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Accounts payable</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.3%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>$</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 10.7%; PADDING-TOP: 0in"
    vAlign=bottom width="10%">
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>3,134</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.3%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>$</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 10.7%; PADDING-TOP: 0in"
    vAlign=bottom width="10%">
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>7,017</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 71%; PADDING-TOP: 0in"
    vAlign=bottom width="71%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 20pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Accrued liabilities</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>24,430</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>18,090</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 71%; PADDING-TOP: 0in"
    vAlign=bottom width="71%">
      <P style="MARGIN: 0in 0in 0pt 20pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Unearned revenue</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>10,265</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>958</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 71%; PADDING-TOP: 0in"
    vAlign=bottom width="71%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 20pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Revolving credit facility and other current debt</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>18,524</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>12,073</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 71%; PADDING-TOP: 0in"
    vAlign=bottom width="71%">
      <P style="MARGIN: 0in 0in 0pt 20pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Notes payable to a related party, net of unamortized
beneficial conversion features</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>26,548</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>&#151;</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 71%; PADDING-TOP: 0in"
    vAlign=bottom width="71%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 20pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Current portion of capital leases obligations</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>2,773</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>2,714</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 71%; PADDING-TOP: 0in"
    vAlign=bottom width="71%">
      <P style="MARGIN: 0in 0in 0pt 20pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>Net liabilities of
      discontinued operations</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>1,166</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>&#151;</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 71%; PADDING-TOP: 0in"
    vAlign=bottom width="71%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 30pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Total current liabilities</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>86,840</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>40,852</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 71%; PADDING-TOP: 0in"
    vAlign=bottom width="71%">
      <P
      style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 71%; PADDING-TOP: 0in"
    vAlign=bottom width="71%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Notes payable</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>&#151;</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>1,033</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 71%; PADDING-TOP: 0in"
    vAlign=bottom width="71%">
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Notes payable to a related party</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>&#151;</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>23,949</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 71%; PADDING-TOP: 0in"
    vAlign=bottom width="71%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Capital leases obligations</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>2,818</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>4,146</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 71%; PADDING-TOP: 0in"
    vAlign=bottom width="71%">
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Notes payable to a related party, to be converted into common
      stock</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>30,867</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>29,282</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 71%; PADDING-TOP: 0in"
    vAlign=bottom width="71%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 30pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Total liabilities</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>120,525</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>99,262</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 71%; PADDING-TOP: 0in"
    vAlign=bottom width="71%">
      <P
      style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="12%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="12%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 71%; PADDING-TOP: 0in"
    vAlign=bottom width="71%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Contingencies (Note 13)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 71%; PADDING-TOP: 0in"
    vAlign=bottom width="71%">
      <P
      style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 71%; PADDING-TOP: 0in"
    vAlign=bottom width="71%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Stockholders&#146; deficit:</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 71%; PADDING-TOP: 0in"
    vAlign=bottom width="71%">
      <P style="MARGIN: 0in 0in 0pt 25.95pt; TEXT-INDENT: -10.1pt"><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>Preferred stock, $10
      par value, authorized 10,000,000 shares, issued and outstanding 619 at
      June 30, 2003 and 769 at December 31, 2002, liquidation preference of $613
      (unaudited) at June 30, 2003</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>6</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>7</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 71%; PADDING-TOP: 0in"
    vAlign=bottom width="71%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 25.95pt; TEXT-INDENT: -10.1pt"><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>Common stock, $.007
      par value, authorized 300,000,000 shares, issued and outstanding
      116,669,547 at June 30, 2003 and 116,547,547 at December 31,
      2002</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>817</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>816</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 71%; PADDING-TOP: 0in"
    vAlign=bottom width="71%">
      <P style="MARGIN: 0in 0in 0pt 20pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Additional paid-in capital</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>136,347</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>135,963</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 71%; PADDING-TOP: 0in"
    vAlign=bottom width="71%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 20pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Accumulated deficit</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>(215,201</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>(194,602</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>)</FONT></P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 71%; PADDING-TOP: 0in"
    vAlign=bottom width="71%">
      <P style="MARGIN: 0in 0in 0pt 30pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Total stockholders&#146; deficit</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>(78,031</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>(57,816</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>)</FONT></P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 71%; PADDING-TOP: 0in"
    vAlign=bottom width="71%" bgColor=#eeeeee>
      <P
      style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 71%; PADDING-TOP: 0in"
    vAlign=bottom width="71%">
      <P style="MARGIN: 0in 0in 0pt 30pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Total liabilities and stockholders&#146; deficit</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0.7pt; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 1.3%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>$</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 10.7%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="10%">
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>42,494</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0.7pt; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 1.3%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>$</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 10.7%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="10%">
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>41,446</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0.7pt; WIDTH: 1%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR></TABLE>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2>The accompanying notes are
an integral part of these consolidated financial statements</FONT></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2>1</FONT></P>

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

<P
style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: center"
align=center>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt" face="Times New Roman" size=2>I-LINK
INCORPORATED AND SUBSIDIARIES</FONT></B></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt" face="Times New Roman"
size=2>CONSOLIDATED STATEMENTS OF OPERATIONS</FONT></B></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt" face="Times New Roman" size=2>for the
Three and Six Months Ended June 30, 2003 and 2002</FONT></B></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt" face="Times New Roman"
size=2>(unaudited)</FONT></B></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2></FONT>&nbsp;</P>
<TABLE
style="WIDTH: 100%; FONT-FAMILY: 'Times New Roman'; BORDER-COLLAPSE: collapse"
cellSpacing=0 cellPadding=0 width="100%" border=0>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 43.02%; PADDING-TOP: 0in"
    vAlign=bottom width="43%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 26%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="26%" colSpan=5>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 8pt" face="Times New Roman"
      size=1>Three Months Ended June 30,</FONT></B></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 26%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="26%" colSpan=5>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 8pt" face="Times New Roman"
      size=1>Six Months Ended June 30,</FONT></B></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 0.98%; PADDING-TOP: 0in"
    vAlign=bottom width=0%>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 43.02%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="43%">
      <P style="MARGIN: 0in 0in 0pt"><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 8pt; LETTER-SPACING: -0.1pt"
      face="Times New Roman" size=1>(In thousands of dollars, except per share
      amounts)</FONT></B></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 8pt" face="Times New Roman"
      size=1>2003</FONT></B></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 2%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 8pt" face="Times New Roman"
      size=1>2002</FONT></B></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 8pt" face="Times New Roman"
      size=1>2003</FONT></B></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 2%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 8pt" face="Times New Roman"
      size=1>2002</FONT></B></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 0.98%; PADDING-TOP: 0in"
    vAlign=bottom width=0%>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 43.02%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="43%">
      <P
      style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 8pt; LETTER-SPACING: -0.1pt"
      face="Times New Roman" size=1>(as restated)</FONT></B></P></TD>

    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt"
      face="Times New Roman" size=1></FONT></B>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="12%" colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt"
      face="Times New Roman" size=1></FONT></B>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 8pt; LETTER-SPACING: -0.1pt"
      face="Times New Roman" size=1>(as restated)</FONT></B></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt"
      face="Times New Roman" size=1></FONT></B>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 0.98%; PADDING-TOP: 0in"
    vAlign=bottom width=0%>
      <P style="MARGIN: 0in 0in 0pt"><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt"
      face="Times New Roman" size=1></FONT></B>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 43.02%; PADDING-TOP: 0in"
    vAlign=bottom width="43%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Revenues:</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 0.98%; PADDING-TOP: 0in"
    vAlign=bottom width=0% bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 43.02%; PADDING-TOP: 0in"
    vAlign=bottom width="43%">
      <P style="MARGIN: 0in 0in 0pt 20pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Telecommunication services</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.3%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>$</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 10.7%; PADDING-TOP: 0in"
    vAlign=bottom width="10%">
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>35,995</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.3%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>$</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 10.7%; PADDING-TOP: 0in"
    vAlign=bottom width="10%">
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>20,984</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.3%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>$</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 10.7%; PADDING-TOP: 0in"
    vAlign=bottom width="10%">
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>66,362</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.3%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>$</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 10.7%; PADDING-TOP: 0in"
    vAlign=bottom width="10%">
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>43,795</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 0.98%; PADDING-TOP: 0in"
    vAlign=bottom width=0%>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 43.02%; PADDING-TOP: 0in"
    vAlign=bottom width="43%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 20pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Technology licensing and related services</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>1,050</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>888</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>1,050</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>2,469</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 0.98%; PADDING-TOP: 0in"
    vAlign=bottom width=0% bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 43.02%; PADDING-TOP: 0in"
    vAlign=bottom width="43%">
      <P style="MARGIN: 0in 0in 0pt 30pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Total revenues</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>37,045</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>21,872</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>67,412</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>46,264</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 0.98%; PADDING-TOP: 0in"
    vAlign=bottom width=0%>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 43.02%; PADDING-TOP: 0in"
    vAlign=bottom width="43%" bgColor=#eeeeee>
      <P
      style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 0.98%; PADDING-TOP: 0in"
    vAlign=bottom width=0% bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 43.02%; PADDING-TOP: 0in"
    vAlign=bottom width="43%">
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Operating costs and expenses:</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 0.98%; PADDING-TOP: 0in"
    vAlign=bottom width=0%>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 43.02%; PADDING-TOP: 0in"
    vAlign=bottom width="43%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 20pt; TEXT-INDENT: -10pt"><FONT
      face="Times New Roman" size=2><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt">Telecommunication network
      expense (exclusive of</FONT> <FONT
      style="LETTER-SPACING: -0.1pt">depreciation and amortization shown
      below)</FONT></FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>21,319</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>12,237</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>47,068</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>25,510</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 0.98%; PADDING-TOP: 0in"
    vAlign=bottom width=0% bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 43.02%; PADDING-TOP: 0in"
    vAlign=bottom width="43%">
      <P style="MARGIN: 0in 0in 0pt 20pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Selling, general and administrative</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>14,617</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>7,147</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>28,841</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>15,847</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 0.98%; PADDING-TOP: 0in"
    vAlign=bottom width=0%>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 43.02%; PADDING-TOP: 0in"
    vAlign=bottom width="43%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 20pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Provision for doubtful accounts</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>1,131</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>1,250</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>2,306</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>2,607</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 0.98%; PADDING-TOP: 0in"
    vAlign=bottom width=0% bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 43.02%; PADDING-TOP: 0in"
    vAlign=bottom width="43%">
      <P style="MARGIN: 0in 0in 0pt 20pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Depreciation and amortization</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>1,758</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>1,019</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>3,584</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>2,040</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 0.98%; PADDING-TOP: 0in"
    vAlign=bottom width=0%>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 43.02%; PADDING-TOP: 0in"
    vAlign=bottom width="43%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 20pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Research and development</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>&#151;</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>465</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>&#151;</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>847</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 0.98%; PADDING-TOP: 0in"
    vAlign=bottom width=0% bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 43.02%; PADDING-TOP: 0in"
    vAlign=bottom width="43%">
      <P style="MARGIN: 0in 0in 0pt 30pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Total operating costs and expenses</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>38,825</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>22,118</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>81,799</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>46,851</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 0.98%; PADDING-TOP: 0in"
    vAlign=bottom width=0%>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 43.02%; PADDING-TOP: 0in"
    vAlign=bottom width="43%" bgColor=#eeeeee>
      <P
      style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 0.98%; PADDING-TOP: 0in"
    vAlign=bottom width=0% bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 43.02%; PADDING-TOP: 0in"
    vAlign=bottom width="43%">
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Operating loss</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>(1,780</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>(246</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>(14,387</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>(587</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 0.98%; PADDING-TOP: 0in"
    vAlign=bottom width=0%>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>)</FONT></P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 43.02%; PADDING-TOP: 0in"
    vAlign=bottom width="43%" bgColor=#eeeeee>
      <P
      style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 0.98%; PADDING-TOP: 0in"
    vAlign=bottom width=0% bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 43.02%; PADDING-TOP: 0in"
    vAlign=bottom width="43%">
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Other income (expense):</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 0.98%; PADDING-TOP: 0in"
    vAlign=bottom width=0%>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 43.02%; PADDING-TOP: 0in"
    vAlign=bottom width="43%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 20pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Interest expense</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>(3,394</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>(2,061</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>(6,309</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>(4,233</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 0.98%; PADDING-TOP: 0in"
    vAlign=bottom width=0% bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>)</FONT></P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 43.02%; PADDING-TOP: 0in"
    vAlign=bottom width="43%">
      <P style="MARGIN: 0in 0in 0pt 20pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Interest and other income</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>1</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>10</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>3</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>19</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 0.98%; PADDING-TOP: 0in"
    vAlign=bottom width=0%>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 43.02%; PADDING-TOP: 0in"
    vAlign=bottom width="43%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 30pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Total other income (expense)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>(3,393</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>(2,051</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>(6,306</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>(4,214</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 0.98%; PADDING-TOP: 0in"
    vAlign=bottom width=0% bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>)</FONT></P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 43.02%; PADDING-TOP: 0in"
    vAlign=bottom width="43%">
      <P
      style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="12%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="12%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="12%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="12%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 0.98%; PADDING-TOP: 0in"
    vAlign=bottom width=0%>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 43.02%; PADDING-TOP: 0in"
    vAlign=bottom width="43%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Loss from continuing operations</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>(5,173</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>(2,297</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>(20,693</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>(4,801</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 0.98%; PADDING-TOP: 0in"
    vAlign=bottom width=0% bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>)</FONT></P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 43.02%; PADDING-TOP: 0in"
    vAlign=bottom width="43%">
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Gain (loss) from discontinued operations</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>371</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>(4,581</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>94</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>(7,680</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 0.98%; PADDING-TOP: 0in"
    vAlign=bottom width=0%>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>)</FONT></P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 43.02%; PADDING-TOP: 0in"
    vAlign=bottom width="43%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 50pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Net loss</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0.7pt; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 1.3%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>$</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 10.7%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="10%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>(4,802</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0.7pt; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 1.3%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>$</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 10.7%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="10%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>(6,878</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0.7pt; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 1.3%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>$</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 10.7%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="10%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>(20,599</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0.7pt; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 1.3%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>$</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 10.7%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="10%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>(12,481</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0.7pt; WIDTH: 0.98%; PADDING-TOP: 0in"
    vAlign=bottom width=0% bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>)</FONT></P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 43.02%; PADDING-TOP: 0in"
    vAlign=bottom width="43%">
      <P
      style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="12%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="12%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="12%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="12%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 0.98%; PADDING-TOP: 0in"
    vAlign=bottom width=0%>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 43.02%; PADDING-TOP: 0in"
    vAlign=bottom width="43%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      face="Times New Roman" size=2><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt">Basic and diluted weighted
      average shares</FONT> <FONT
      style="LETTER-SPACING: -0.1pt">outstanding</FONT></FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0.7pt; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>116,670</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0.7pt; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>116,550</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0.7pt; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>116,670</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0.7pt; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>116,550</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0.7pt; WIDTH: 0.98%; PADDING-TOP: 0in"
    vAlign=bottom width=0% bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 43.02%; PADDING-TOP: 0in"
    vAlign=bottom width="43%">
      <P
      style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="12%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="12%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="12%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="12%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 0.98%; PADDING-TOP: 0in"
    vAlign=bottom width=0%>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 43.02%; PADDING-TOP: 0in"
    vAlign=bottom width="43%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Net loss per common share &#150; basic and diluted:</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 0.98%; PADDING-TOP: 0in"
    vAlign=bottom width=0% bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 43.02%; PADDING-TOP: 0in"
    vAlign=bottom width="43%">
      <P style="MARGIN: 0in 0in 0pt 20pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Loss from continuing operations</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.3%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>$</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 10.7%; PADDING-TOP: 0in"
    vAlign=bottom width="10%">
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>(0.04</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.3%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>$</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 10.7%; PADDING-TOP: 0in"
    vAlign=bottom width="10%">
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>(0.02</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.3%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>$</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 10.7%; PADDING-TOP: 0in"
    vAlign=bottom width="10%">
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>(0.18</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.3%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>$</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 10.7%; PADDING-TOP: 0in"
    vAlign=bottom width="10%">
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>(0.04</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 0.98%; PADDING-TOP: 0in"
    vAlign=bottom width=0%>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>)</FONT></P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 43.02%; PADDING-TOP: 0in"
    vAlign=bottom width="43%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 20pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Gain (loss) from discontinued operations</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>0.00</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>(0.04</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>(0.00</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>(0.07</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 0.98%; PADDING-TOP: 0in"
    vAlign=bottom width=0% bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>)</FONT></P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 43.02%; PADDING-TOP: 0in"
    vAlign=bottom width="43%">
      <P style="MARGIN: 0in 0in 0pt 30pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Net loss per common share</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0.7pt; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 1.3%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>$</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 10.7%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="10%">
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>(0.04</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0.7pt; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 1.3%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>$</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 10.7%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="10%">
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>(0.06</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0.7pt; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 1.3%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>$</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 10.7%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="10%">
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>(0.18</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0.7pt; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 1.3%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>$</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 10.7%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="10%">
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>(0.11</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0.7pt; WIDTH: 0.98%; PADDING-TOP: 0in"
    vAlign=bottom width=0%>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>)</FONT></P></TD></TR></TABLE>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2>The accompanying notes are
an integral part of these consolidated financial statements</FONT></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2>2</FONT></P>


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


<P
style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: center"
align=center>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt" face="Times New Roman" size=2>I-LINK
INCORPORATED AND SUBSIDIARIES</FONT></B></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt" face="Times New Roman"
size=2>CONSOLIDATED STATEMENTS OF CASH FLOWS</FONT></B></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt" face="Times New Roman"
size=2>(unaudited)</FONT></B></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2></FONT>&nbsp;</P>
<TABLE
style="WIDTH: 100%; FONT-FAMILY: 'Times New Roman'; BORDER-COLLAPSE: collapse"
cellSpacing=0 cellPadding=0 width="100%" border=0>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 71%; PADDING-TOP: 0in"
    vAlign=bottom width="71%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 26%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="26%" colSpan=5>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 8pt; LETTER-SPACING: -0.1pt"
      face="Times New Roman" size=1>For the Six Months Ended<BR>June
      30,</FONT></B></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 71%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="71%">
      <P style="MARGIN: 0in 0in 0pt"><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 8pt; LETTER-SPACING: -0.1pt"
      face="Times New Roman" size=1>(In thousands of dollars)</FONT></B></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 8pt; LETTER-SPACING: -0.1pt"
      face="Times New Roman" size=1>2003</FONT></B></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 2%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 8pt; LETTER-SPACING: -0.1pt"
      face="Times New Roman" size=1>2002</FONT></B></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 71%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="71%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 8pt; LETTER-SPACING: -0.1pt"
      face="Times New Roman" size=1>(as restated)</FONT></B></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: center"
      align=center>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 71%; PADDING-TOP: 0in"
    vAlign=bottom width="71%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Cash flows from operating activities:</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 71%; PADDING-TOP: 0in"
    vAlign=bottom width="71%">
      <P style="MARGIN: 0in 0in 0pt 20pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Net loss</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.3%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>$</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 10.7%; PADDING-TOP: 0in"
    vAlign=bottom width="10%">
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>(20,599</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.3%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>$</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 10.7%; PADDING-TOP: 0in"
    vAlign=bottom width="10%">
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>(12,481</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>)</FONT></P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 71%; PADDING-TOP: 0in"
    vAlign=bottom width="71%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 24.5pt; TEXT-INDENT: -10.1pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Adjustments to reconcile net loss to net cash used in operating
      activities:</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 71%; PADDING-TOP: 0in"
    vAlign=bottom width="71%">
      <P style="MARGIN: 0in 0in 0pt 30pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Depreciation and amortization</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>3,584</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>4,672</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 71%; PADDING-TOP: 0in"
    vAlign=bottom width="71%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 30pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Provision for doubtful accounts</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>2,306</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>2,696</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 71%; PADDING-TOP: 0in"
    vAlign=bottom width="71%">
      <P style="MARGIN: 0in 0in 0pt 30pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Decrease in allowance for impairment of net assets of discontinued
      operations</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>(169</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>&#151;</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 71%; PADDING-TOP: 0in"
    vAlign=bottom width="71%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 30pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Allowance for impairment of long-lived assets</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>&#151;</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>1,863</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 71%; PADDING-TOP: 0in"
    vAlign=bottom width="71%">
      <P style="MARGIN: 0in 0in 0pt 30pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Accrued interest added to loan principal</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>2,122</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>1,631</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 71%; PADDING-TOP: 0in"
    vAlign=bottom width="71%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 30pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Settlement of note payable</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>(394</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>&#151;</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 71%; PADDING-TOP: 0in"
    vAlign=bottom width="71%">
      <P style="MARGIN: 0in 0in 0pt 30pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Stock received as payment on technology licensing
      agreement</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>(1,100</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>&#151;</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 71%; PADDING-TOP: 0in"
    vAlign=bottom width="71%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 30pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Amortization of discount on notes payable to related
      party</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>2,373</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>1,176</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 71%; PADDING-TOP: 0in"
    vAlign=bottom width="71%">
      <P style="MARGIN: 0in 0in 0pt 30pt; TEXT-INDENT: -10pt"><FONT
      face="Times New Roman" size=2><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt">Increase (decrease) from
      changes in operating assets and liabilities (net of</FONT> <FONT
      style="LETTER-SPACING: -0.1pt">effects of acquisitions of
      businesses):</FONT></FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 71%; PADDING-TOP: 0in"
    vAlign=bottom width="71%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 60pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Accounts receivable</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>(4,588</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>(31</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>)</FONT></P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 71%; PADDING-TOP: 0in"
    vAlign=bottom width="71%">
      <P style="MARGIN: 0in 0in 0pt 60pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Net assets and liabilities of discontinued operations</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>1,095</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>&#151;</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 71%; PADDING-TOP: 0in"
    vAlign=bottom width="71%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 60pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Other assets</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>(1,531</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>1,064</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 71%; PADDING-TOP: 0in"
    vAlign=bottom width="71%">
      <P style="MARGIN: 0in 0in 0pt 60pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Unearned revenue</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>9,307</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>(1,619</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>)</FONT></P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 71%; PADDING-TOP: 0in"
    vAlign=bottom width="71%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 60pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Accounts payable and accrued liabilities</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>2,509</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>(2,324</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>)</FONT></P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 71%; PADDING-TOP: 0in"
    vAlign=bottom width="71%">
      <P style="MARGIN: 0in 0in 0pt 80pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Net cash used in operating activities</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>(5,085</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>(3,353</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>)</FONT></P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 71%; PADDING-TOP: 0in"
    vAlign=bottom width="71%" bgColor=#eeeeee>
      <P
      style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 71%; PADDING-TOP: 0in"
    vAlign=bottom width="71%">
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Cash flows from investing activities:</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 71%; PADDING-TOP: 0in"
    vAlign=bottom width="71%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 20pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Purchases of furniture, fixtures, equipment and
    software</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>(1,305</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>(821</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>)</FONT></P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 71%; PADDING-TOP: 0in"
    vAlign=bottom width="71%">
      <P style="MARGIN: 0in 0in 0pt 20pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Cash received from sale of assets</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>160</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>&#151;</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 71%; PADDING-TOP: 0in"
    vAlign=bottom width="71%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 80pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Net cash used in investing activities</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>(1,145</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>(821</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>)</FONT></P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 71%; PADDING-TOP: 0in"
    vAlign=bottom width="71%">
      <P
      style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="12%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="12%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 71%; PADDING-TOP: 0in"
    vAlign=bottom width="71%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Cash flows from financing activities:</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 71%; PADDING-TOP: 0in"
    vAlign=bottom width="71%">
      <P style="MARGIN: 0in 0in 0pt 20pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Proceeds from (repayment on) revolving credit facility,
      net</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>5,762</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>(1,311</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>)</FONT></P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 71%; PADDING-TOP: 0in"
    vAlign=bottom width="71%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 20pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Proceeds from issuance of notes payable to related
    party</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>100</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>5,954</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 71%; PADDING-TOP: 0in"
    vAlign=bottom width="71%">
      <P style="MARGIN: 0in 0in 0pt 20pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Payment of long-term debt</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>&#151;</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>(21</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>)</FONT></P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 71%; PADDING-TOP: 0in"
    vAlign=bottom width="71%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 20pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>Payment of capital
      lease obligations</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>(1,268</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>(1,322</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>)</FONT></P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 71%; PADDING-TOP: 0in"
    vAlign=bottom width="71%">
      <P style="MARGIN: 0in 0in 0pt 20pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>I-Link costs paid by related party</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>64</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>&#151;</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 71%; PADDING-TOP: 0in"
    vAlign=bottom width="71%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 80pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Net cash provided by financing activities</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>4,658</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>3,300</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 71%; PADDING-TOP: 0in"
    vAlign=bottom width="71%">
      <P
      style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="12%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="12%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 71%; PADDING-TOP: 0in"
    vAlign=bottom width="71%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Decrease in cash and cash equivalents</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>(1,572</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>(874</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>)</FONT></P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 71%; PADDING-TOP: 0in"
    vAlign=bottom width="71%">
      <P
      style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 71%; PADDING-TOP: 0in"
    vAlign=bottom width="71%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Cash and cash equivalents at beginning of period</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>3,620</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>4,663</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 71%; PADDING-TOP: 0in"
    vAlign=bottom width="71%">
      <P
      style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="12%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="12%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 71%; PADDING-TOP: 0in"
    vAlign=bottom width="71%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Cash and cash equivalents at end of period</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0.7pt; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 1.3%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>$</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 10.7%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="10%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>2,048</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0.7pt; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 1.3%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>$</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 10.7%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="10%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>3,789</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0.7pt; WIDTH: 1%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 71%; PADDING-TOP: 0in"
    vAlign=bottom width="71%">
      <P
      style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="12%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="12%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 71%; PADDING-TOP: 0in"
    vAlign=bottom width="71%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt"
      face="Times New Roman" size=2>Supplemental schedule of non-cash investing
      and financing activities:</FONT></B></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 71%; PADDING-TOP: 0in"
    vAlign=bottom width="71%">
      <P
      style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 71%; PADDING-TOP: 0in"
    vAlign=bottom width="71%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 20pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>Preferred stock
      received in exchange for assets of discontinued operations</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.3%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>$</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 10.7%; PADDING-TOP: 0in"
    vAlign=bottom width="10%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>1,691</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.3%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>$</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 10.7%; PADDING-TOP: 0in"
    vAlign=bottom width="10%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>&#151;</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD></TR></TABLE>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2>The accompanying notes are
an integral part of these consolidated financial statements</FONT></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2>3</FONT></P>




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

<P
style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: center"
align=center>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><B><FONT
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt"
face="Times New Roman" size=2>Note 1 &#150; Description of Business and Principles of
Consolidation</FONT></B></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>The consolidated financial statements include the
accounts of I-Link Incorporated and its wholly-owned subsidiaries WorldxChange
Corporation (&#147;WorldxChange&#148;), which includes the Enterprise and Agent business
of RSL Com U.S.A. Inc (&#147;RSL&#148;) which the Company purchased on December 10, 2002
(see note 7), and I-Link Communications Inc. (&#147;ILC&#148;), which is included in
discontinued operations.&nbsp; These entities combined are referred to as
&#147;I-Link&#148; or the &#147;Company&#148; in these financial statements. <FONT
style="LETTER-SPACING: -0.1pt">All significant intercompany accounts and
transactions have been eliminated in consolidation.</FONT></FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>At the next shareholders meeting, I-Link intends
to change its name to Acceris Communications, Inc. (&#147;Acceris&#148;).</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>For the past six years, I-Link developed and
marketed enhanced communications products and services utilizing its own private
intranet and both owned and leased network switching and transmission
facilities.&nbsp; The communications products and services were delivered
through I-Link&#146;s proprietary technologies.&nbsp; Enhanced communications
products and services were marketed through master agent and wholesale
distributor arrangements with ILC, which is a FCC licensed long-distance
carrier.&nbsp; The Company developed and licensed communications applications
products and software that support multimedia communications (voice, fax and
audio) over the public switched network, local area networks and the
Internet.</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>On June 4, 2001, I-Link, through its wholly owned
subsidiary WorldxChange, purchased certain assets and assumed certain
liabilities of WorldxChange Communications, Inc. from a bankruptcy
proceeding.&nbsp; WorldxChange is a facilities-based telecommunications carrier
that provides international and domestic long-distance service to retail
customers.&nbsp; Telecommunication services provided by WorldxChange consisted
primarily of a dial-around product, which allows a customer to make a call from
any phone by dialing a 10-10-XXX prefix, and a 1+ product (1+ is when a customer
can pick up the phone and directly dial a long distance number by pushing 1-area
code-phone number). Billings to these customers are primarily done through the
customers&#146; local exchange carrier (LEC).</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>In December 2002, I-Link, through its subsidiary
WorldxChange, completed the purchase of the Enterprise and Agent business of RSL
(see note 7). The acquisition included the assets used by RSL to provide long
distance voice and data services, including frame relay, to small and medium
size businesses (&#147;Direct&#148; business), and the assets used to provide long
distance and other voice services to small businesses and the
consumer/residential market (&#147;A&amp;R&#148; business), together with the existing
customer bases of those businesses.</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; LETTER-SPACING: -0.1pt; TEXT-ALIGN: left"
align=left><FONT style="FONT-SIZE: 10pt" face="Times New Roman" size=2>In order
to reduce I-Link&#146;s need for continuous infusions of capital and to refocus its
ongoing operations, in 2002 I-Link began to resize ILC&#146;s operations (which
offered enhanced communications services) in relationship to its revenue
base.&nbsp; This process ultimately culminated in the sale of the business
operations of ILC to Buyers United (see note 11) which closed on May 1,
2003.&nbsp; Future operational results of I-Link will consist primarily of the
operations of WorldxChange and RSL, and the technology licensing business of
I-Link and future acquisitions such as Transpoint (see note 8).&nbsp;
Additionally, in August 2003, I-Link announced that it intends to offer local
communications products to its residential and small business customers
beginning in the fourth quarter of 2003.&nbsp; The service will be provided
under the terms of the Unbundled Network Element Platform (UNE-P) authorized by
the Telecommunications Act of 1996 and will be available in New York and New
Jersey initially, expanding to other markets throughout the United
States.</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><FONT
style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
size=2>The interim financial data are unaudited; however, in the opinion of the
management of the Company, the interim data includes all adjustments, consisting
only of normal recurring adjustments, necessary for a fair presentation of (a)
the results of operations for the three and six-month periods ended June 30,
2003 and 2002, (b) the financial position at June 30, 2003, and (c) cash flows
for the six-month periods ended June 30, 2003 and 2002.&nbsp; The December 31,
2002 balance sheet is from audited financial statements, but does not include
all disclosures required by generally accepted accounting principles.&nbsp; The
financial statements should be read in conjunction with the Company&#146;s annual
report on Form 10-K/A for the year ended December 31, 2002 and quarterly report
on Form 10-Q/A for the three-month period ended March 31, 2003.</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><FONT
style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
size=2>The results of operations for the three and six-month periods ended June
30, 2003 are not necessarily indicative of those to be expected for the entire
year.</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2>4</FONT></P>





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


<P
style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: center"
align=center>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><FONT
style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
size=2>All numbers used in these footnotes are in thousands except for per share
data.</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><B><FONT
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt"
face="Times New Roman" size=2>Note 2 &#150; Summary of Significant Accounting
Policies</FONT></B></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><B><FONT
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt"
face="Times New Roman" size=2>Net loss per share</FONT></B></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; LETTER-SPACING: -0.1pt; TEXT-ALIGN: left"
align=left><FONT style="FONT-SIZE: 10pt" face="Times New Roman" size=2>Basic
earnings per share is computed based on the weighted average number of I-Link
common shares outstanding during the period. Options, warrants, convertible
preferred stock and convertible debt are included in the calculation of diluted
earnings per share, except when their effect would be anti-dilutive.&nbsp; As
the Company had either a net loss or no potential dilutive common shares
outstanding for the three and six-month periods ended June 30, 2003 and 2002,
basic and diluted loss per share are the same.</FONT></P>
<P style="MARGIN: 0in 0in 0pt; LETTER-SPACING: -0.1pt; TEXT-ALIGN: left"
align=left><FONT style="FONT-SIZE: 10pt" face="Times New Roman"
size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; LETTER-SPACING: -0.1pt; TEXT-ALIGN: left"
align=left><FONT style="FONT-SIZE: 10pt" face="Times New Roman" size=2>Potential
common shares that were not included in the computation of diluted EPS because
they would have been anti-dilutive are as follows as of June 30, 2003 and 2002:
</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<DIV style="FONT-FAMILY: 'Times New Roman'" align=center>
<TABLE style="WIDTH: 80%; BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0
width="80%" border=0>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 62.68%; PADDING-TOP: 0in"
    vAlign=bottom width="62%">
      <P
      style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; LETTER-SPACING: -0.1pt; TEXT-ALIGN: left"
      align=left>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2.56%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P
      style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; LETTER-SPACING: -0.1pt; TEXT-ALIGN: left"
      align=left>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 15.44%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="15%">
      <P style="MARGIN: 0in 0in 0pt; LETTER-SPACING: -0.1pt; TEXT-ALIGN: center"
      align=center><B><FONT style="FONT-WEIGHT: bold; FONT-SIZE: 8pt"
      face="Times New Roman" size=1>June 30, 2003</FONT></B></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2.56%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P
      style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; LETTER-SPACING: -0.1pt; TEXT-ALIGN: left"
      align=left>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 15.44%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="15%">
      <P style="MARGIN: 0in 0in 0pt; LETTER-SPACING: -0.1pt; TEXT-ALIGN: center"
      align=center><B><FONT style="FONT-WEIGHT: bold; FONT-SIZE: 8pt"
      face="Times New Roman" size=1>June 30, 2002</FONT></B></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.3%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P
      style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; LETTER-SPACING: -0.1pt; TEXT-ALIGN: left"
      align=left>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 62.68%; PADDING-TOP: 0in"
    vAlign=bottom width="62%">
      <P
      style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; LETTER-SPACING: -0.1pt; TEXT-ALIGN: left"
      align=left>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2.56%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P
      style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; LETTER-SPACING: -0.1pt; TEXT-ALIGN: left"
      align=left>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 15.44%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="15%">
      <P
      style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; LETTER-SPACING: -0.1pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2.56%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt; LETTER-SPACING: -0.1pt; TEXT-ALIGN: left"
      align=left><FONT style="FONT-SIZE: 10pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 15.44%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="15%">
      <P
      style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; LETTER-SPACING: -0.1pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.3%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt; LETTER-SPACING: -0.1pt; TEXT-ALIGN: left"
      align=left><FONT style="FONT-SIZE: 10pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 62.68%; PADDING-TOP: 0in"
    vAlign=bottom width="62%" bgColor=#eeeeee>
      <P
      style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt; LETTER-SPACING: -0.1pt; TEXT-ALIGN: left"
      align=left><FONT style="FONT-SIZE: 10pt" face="Times New Roman"
      size=2>Assumed conversion of Series N preferred stock</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2.56%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P
      style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; LETTER-SPACING: -0.1pt; TEXT-ALIGN: left"
      align=left>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 15.44%; PADDING-TOP: 0in"
    vAlign=bottom width="15%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt; LETTER-SPACING: -0.1pt; TEXT-ALIGN: right"
      align=right><FONT style="FONT-SIZE: 10pt" face="Times New Roman"
      size=2>495</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2.56%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt; LETTER-SPACING: -0.1pt; TEXT-ALIGN: left"
      align=left><FONT style="FONT-SIZE: 1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 15.44%; PADDING-TOP: 0in"
    vAlign=bottom width="15%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt; LETTER-SPACING: -0.1pt; TEXT-ALIGN: right"
      align=right><FONT style="FONT-SIZE: 10pt" face="Times New Roman"
      size=2>615</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.3%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt; LETTER-SPACING: -0.1pt; TEXT-ALIGN: left"
      align=left><FONT style="FONT-SIZE: 1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 62.68%; PADDING-TOP: 0in"
    vAlign=bottom width="62%">
      <P
      style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt; LETTER-SPACING: -0.1pt; TEXT-ALIGN: left"
      align=left><FONT style="FONT-SIZE: 10pt" face="Times New Roman"
      size=2>Assumed conversion of convertible debt</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2.56%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P
      style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; LETTER-SPACING: -0.1pt; TEXT-ALIGN: left"
      align=left>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 15.44%; PADDING-TOP: 0in"
    vAlign=bottom width="15%">
      <P style="MARGIN: 0in 0in 0pt; LETTER-SPACING: -0.1pt; TEXT-ALIGN: right"
      align=right><FONT style="FONT-SIZE: 10pt" face="Times New Roman"
      size=2>128,383</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2.56%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt; LETTER-SPACING: -0.1pt; TEXT-ALIGN: left"
      align=left><FONT style="FONT-SIZE: 1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 15.44%; PADDING-TOP: 0in"
    vAlign=bottom width="15%">
      <P style="MARGIN: 0in 0in 0pt; LETTER-SPACING: -0.1pt; TEXT-ALIGN: right"
      align=right><FONT style="FONT-SIZE: 10pt" face="Times New Roman"
      size=2>23,892</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.3%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt; LETTER-SPACING: -0.1pt; TEXT-ALIGN: left"
      align=left><FONT style="FONT-SIZE: 1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 62.68%; PADDING-TOP: 0in"
    vAlign=bottom width="62%" bgColor=#eeeeee>
      <P
      style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt; LETTER-SPACING: -0.1pt; TEXT-ALIGN: left"
      align=left><FONT style="FONT-SIZE: 10pt" face="Times New Roman"
      size=2>Assumed exercise of options and warrants to purchase shares of
      common stock</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2.56%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P
      style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; LETTER-SPACING: -0.1pt; TEXT-ALIGN: left"
      align=left>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 15.44%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="15%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt; LETTER-SPACING: -0.1pt; TEXT-ALIGN: right"
      align=right><FONT style="FONT-SIZE: 10pt" face="Times New Roman"
      size=2>8,733</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2.56%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt; LETTER-SPACING: -0.1pt; TEXT-ALIGN: left"
      align=left><FONT style="FONT-SIZE: 1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 15.44%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="15%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt; LETTER-SPACING: -0.1pt; TEXT-ALIGN: right"
      align=right><FONT style="FONT-SIZE: 10pt" face="Times New Roman"
      size=2>25,595</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.3%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt; LETTER-SPACING: -0.1pt; TEXT-ALIGN: left"
      align=left><FONT style="FONT-SIZE: 1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 62.68%; PADDING-TOP: 0in"
    vAlign=bottom width="62%">
      <P
      style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt; LETTER-SPACING: -0.1pt; TEXT-ALIGN: left"
      align=left>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0.7pt; WIDTH: 2.56%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P
      style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; LETTER-SPACING: -0.1pt; TEXT-ALIGN: left"
      align=left>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 15.44%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="15%">
      <P style="MARGIN: 0in 0in 0pt; LETTER-SPACING: -0.1pt; TEXT-ALIGN: right"
      align=right><FONT style="FONT-SIZE: 10pt" face="Times New Roman"
      size=2>137,611</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0.7pt; WIDTH: 2.56%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P
      style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; LETTER-SPACING: -0.1pt; TEXT-ALIGN: left"
      align=left>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 15.44%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="15%">
      <P style="MARGIN: 0in 0in 0pt; LETTER-SPACING: -0.1pt; TEXT-ALIGN: right"
      align=right><FONT style="FONT-SIZE: 10pt" face="Times New Roman"
      size=2>50,102</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0.7pt; WIDTH: 1.3%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt; LETTER-SPACING: -0.1pt; TEXT-ALIGN: left"
      align=left><FONT style="FONT-SIZE: 1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR></TABLE></DIV>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>The above table excludes the potential dilutive
effect of the proposed Amended Debt Restructuring Agreement with Counsel (which
did not exist at June 30, 2002). Should that Agreement be approved by the I-Link
shareholders at their annual meeting in 2003, approximately 9,600 additional
shares of common stock&nbsp; (as of June 30, 2003) would be issued (which are
not included in the above table).&nbsp;&nbsp; During the quarter ended June 30,
2003, approximately 15,408 warrants expired.</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><B><FONT
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt" face="Times New Roman"
size=2>Investments</FONT></B></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>Dividends and realized gains and losses on
securities are included in other income in the consolidated statements of
operations.</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>The Company holds investments in
two companies. These investments are accounted for under the
cost method, as the securities or the underlying common stock are not readily
marketable and the Company&#146;s ownership interests do not allow it to excise
significant influence over these entities.&nbsp; The Company monitors these
investments for impairment by considering current factors including economic
environment, market conditions and operational performance and other specific
factors relating to the business underlying the investment, and will record
impairments in carrying values when necessary. The fair value of the securities
are estimated using the best available information as of the evaluation date,
including the quoted market prices of comparable public companies, market price
of the common stock underlying the preferred stock, recent financing rounds of
the investee and other investee specific information.</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><B><FONT
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt" face="Times New Roman"
size=2>Concentrations of risk with third party providers</FONT></B></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; LETTER-SPACING: -0.1pt; TEXT-ALIGN: left"
align=left><FONT style="FONT-SIZE: 10pt" face="Times New Roman"
size=2>WorldxChange utilizes the services of certain Local Exchange Carriers
(&#147;LECs&#148;) to bill and collect from customers for a significant portion of its
revenues.&nbsp; If the LECs were to refuse to provide such services in the
future, the Company would be required to significantly enhance its billing and
collection capabilities in a short amount of time and its collection experience
could be adversely affected during this transition period.&nbsp; If the LECs
were unable to remit payments received from their</FONT></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2>5</FONT></P>


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


<P
style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: center"
align=center>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; LETTER-SPACING: -0.1pt; TEXT-ALIGN: left"
align=left><FONT style="FONT-SIZE: 10pt" face="Times New Roman" size=2>customers
relating to I-Link billings, the Company&#146;s operations and cash position could be
adversely affected.&nbsp;&nbsp; Management believes it has strong business
relationships with the LECs.</FONT></P>
<P style="MARGIN: 0in 0in 0pt; LETTER-SPACING: -0.1pt; TEXT-ALIGN: left"
align=left><FONT style="FONT-SIZE: 10pt" face="Times New Roman"
size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; LETTER-SPACING: -0.1pt; TEXT-ALIGN: left"
align=left><FONT style="FONT-SIZE: 10pt" face="Times New Roman" size=2>The
Company depends on certain large telecommunications carriers to provide network
services for significant portions of the Company&#146;s telecommunications
traffic.&nbsp; If these carriers were to refuse to provide such services in the
future, the Company&#146;s ability to provide services to its customers would be
adversely affected and the Company might not be able to obtain similar services
from alternative carriers on a timely basis.&nbsp; Management believes it has
strong business relationships with its important carriers.</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><B><FONT
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt" face="Times New Roman"
size=2>Stock-based compensation</FONT></B></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>At June 30, 2003, the Company has five stock-based
employee compensation plans.&nbsp; The Company accounts for those plans under
the recognition and measurement principles of Accounting Principles Board
Opinion No. 25, &#147;Accounting for Stock Issued to Employees&#148; (&#147;APB 25&#148;), and
related Interpretations.&nbsp; No stock-based employee compensation cost is
reflected in net income, as all options granted under those plans had an
exercise price equal to the market value of the underlying common stock on the
date of grant. The following table illustrates the effect on net loss and loss
per share if the Company had applied the fair value method for the recognition
and measurement provisions of SFAS Statement No. 123, &#147;Accounting for
Stock-Based Compensation&#148;, to its stock-based employee compensation.</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<TABLE
style="MARGIN-LEFT: 0.4in; WIDTH: 93%; FONT-FAMILY: 'Times New Roman'; BORDER-COLLAPSE: collapse"
cellSpacing=0 cellPadding=0 width="93%" border=0>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 43.02%; PADDING-TOP: 0in"
    vAlign=bottom width="43%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12.08%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 8pt" face="Times New Roman"
      size=1>Three-months<BR>ended<BR>June 30, 2003</FONT></B></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12.08%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 8pt" face="Times New Roman"
      size=1>Three-months<BR>ended<BR>June 30, 2002</FONT></B></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12.08%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 8pt" face="Times New Roman"
      size=1>Six-months<BR>ended<BR>June 30, 2003</FONT></B></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12.06%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 8pt" face="Times New Roman"
      size=1>Six-months<BR>ended<BR>June 30, 2002</FONT></B></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 0.68%; PADDING-TOP: 0in"
    vAlign=bottom width=0%>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 43.02%; PADDING-TOP: 0in"
    vAlign=bottom width="43%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12.08%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 8pt" face="Times New Roman"
      size=1>(as restated)</FONT></B></P></TD>
        <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12.08%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="12%" colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: center"
      align=center>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12.08%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 8pt" face="Times New Roman"
      size=1>(as restated)</FONT></B></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12.06%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="12%" colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: center"
      align=center>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 0.68%; PADDING-TOP: 0in"
    vAlign=bottom width=0%>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 43.02%; PADDING-TOP: 0in"
    vAlign=bottom width="43%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>Net loss as
      reported</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.4%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>$</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 10.68%; PADDING-TOP: 0in"
    vAlign=bottom width="10%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>(4,802</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.4%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>$</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 10.68%; PADDING-TOP: 0in"
    vAlign=bottom width="10%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>(6,878</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.4%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>$</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 10.68%; PADDING-TOP: 0in"
    vAlign=bottom width="10%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman"
size=2>(20,599</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.4%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>$</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 10.66%; PADDING-TOP: 0in"
    vAlign=bottom width="10%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman"
size=2>(12,481</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 0.68%; PADDING-TOP: 0in"
    vAlign=bottom width=0% bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>)</FONT></P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 43.02%; PADDING-TOP: 0in"
    vAlign=bottom width="43%">
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman"
size=2>Deduct:</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 12.08%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 12.08%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 12.08%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 12.06%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 0.68%; PADDING-TOP: 0in"
    vAlign=bottom width=0%>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 43.02%; PADDING-TOP: 0in"
    vAlign=bottom width="43%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 20pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>Total compensation
      cost determined under the fair value based method for all awards, net of
      $0 tax</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12.08%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>(18</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12.08%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>(476</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12.08%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>(36</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12.06%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>(951</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 0.68%; PADDING-TOP: 0in"
    vAlign=bottom width=0% bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>)</FONT></P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 43.02%; PADDING-TOP: 0in"
    vAlign=bottom width="43%">
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>Pro forma net
      loss</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0.7pt; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 1.4%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>$</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 10.68%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="10%">
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>(4,820</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0.7pt; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 1.4%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>$</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 10.68%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="10%">
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>(7,354</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0.7pt; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 1.4%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>$</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 10.68%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="10%">
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman"
size=2>(20,635</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0.7pt; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 1.4%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>$</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 10.66%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="10%">
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman"
size=2>(13,432</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0.7pt; WIDTH: 0.68%; PADDING-TOP: 0in"
    vAlign=bottom width=0%>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>)</FONT></P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 43.02%; PADDING-TOP: 0in"
    vAlign=bottom width="43%" bgColor=#eeeeee>
      <P
      style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12.08%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12.08%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12.08%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12.06%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 0.68%; PADDING-TOP: 0in"
    vAlign=bottom width=0% bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 43.02%; PADDING-TOP: 0in"
    vAlign=bottom width="43%">
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>Net loss per
      share</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 12.08%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 12.08%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 12.08%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 12.06%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 0.68%; PADDING-TOP: 0in"
    vAlign=bottom width=0%>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 43.02%; PADDING-TOP: 0in"
    vAlign=bottom width="43%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 20pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>Basic and diluted &#150;
      as reported</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.4%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>$</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 10.68%; PADDING-TOP: 0in"
    vAlign=bottom width="10%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>(0.04</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.4%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>$</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 10.68%; PADDING-TOP: 0in"
    vAlign=bottom width="10%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>(0.06</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.4%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>$</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 10.68%; PADDING-TOP: 0in"
    vAlign=bottom width="10%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>(0.18</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.4%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>$</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 10.66%; PADDING-TOP: 0in"
    vAlign=bottom width="10%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>(0.11</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 0.68%; PADDING-TOP: 0in"
    vAlign=bottom width=0% bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>)</FONT></P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 43.02%; PADDING-TOP: 0in"
    vAlign=bottom width="43%">
      <P style="MARGIN: 0in 0in 0pt 20pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>Basic and diluted &#150;
      pro forma</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.4%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>$</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 10.68%; PADDING-TOP: 0in"
    vAlign=bottom width="10%">
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>(0.04</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.4%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>$</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 10.68%; PADDING-TOP: 0in"
    vAlign=bottom width="10%">
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>(0.06</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.4%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>$</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 10.68%; PADDING-TOP: 0in"
    vAlign=bottom width="10%">
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>(0.18</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.4%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>$</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 10.68%; PADDING-TOP: 0in"
    vAlign=bottom width="10%">
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>(0.12</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 0.68%; PADDING-TOP: 0in"
    vAlign=bottom width=0%>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>)</FONT></P></TD></TR></TABLE>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><B><FONT
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt" face="Times New Roman"
size=2>Reclassifications</FONT></B></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>Certain balances in the June 30, 2002 financial
statements have been reclassified to conform to current year presentation.&nbsp;
These changes had no effect on previously reported net loss, total assets,
liabilities or stockholders&#146; deficit.</FONT></P>
<P style="MARGIN: 0in 0in 0pt; LETTER-SPACING: -0.1pt; TEXT-ALIGN: left"
align=left><FONT style="FONT-SIZE: 10pt" face="Times New Roman"
size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; LETTER-SPACING: -0.1pt; TEXT-ALIGN: left"
align=left><B><FONT style="FONT-WEIGHT: bold; FONT-SIZE: 10pt"
face="Times New Roman" size=2>Recent Accounting Pronouncements</FONT></B></P>
<P style="MARGIN: 0in 0in 0pt; LETTER-SPACING: -0.1pt; TEXT-ALIGN: left"
align=left><FONT style="FONT-SIZE: 10pt" face="Times New Roman"
size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>In November 2002, the Emerging Issues Task Force
(&#147;EITF&#148;) finalized its tentative consensus on EITF Issue No. 00-21</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>(&#147;EITF 00-21&#148;), <I><FONT
style="FONT-STYLE: italic">Revenue Arrangements With Multiple
Deliverables</FONT></I>, which provides guidance on the timing and method of
revenue recognition for sales agreements that include delivery of more than one
product or service. EITF 00-21 is effective prospectively for arrangements
entered into in fiscal periods beginning after June 15, 2003. Adoption of this
statement is not expected to have a material impact on the Company&#146;s results of
operations, cash flows and financial condition.</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>In May 2003, the FASB issued SFAS No. 150,
&#147;Accounting for Certain Financial Instruments with Characteristics of Both
Liabilities and Equity&#148; (&#147;SFAS 150&#148;).&nbsp; SFAS 150 establishes standards on
the classification and measurement of certain</FONT></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2>6</FONT></P>



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

<P
style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: center"
align=center>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>financial instruments with characteristics of both
liabilities and equity.&nbsp; The provisions of SFAS 150 are effective for
financial instruments entered into or modified after May 31, 2003 and to all
other instruments that exist as of the beginning of the first interim financial
reporting period beginning after June 15, 2003.&nbsp; The adoption of SFAS 150
is not expected to have a material impact on the Company&#146;s results of operations
or financial condition.</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><B><FONT
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt"
face="Times New Roman" size=2>Note 3 &#150; Restatement</FONT></B></P>

<P align="left" style="font-size: 10pt">The accompanying consolidated financial statements as of June&nbsp;30, 2003 and for
the three and six months then ended have been restated from those originally
issued to account for 1) revenues from the Company&#146;s network service offering
when the actual cash collections to be retained by the Company are finalized
(see Note 9), and 2) deemed interest expense for beneficial
conversion features (&#147;BCF&#148;) embedded in certain of the
Company&#146;s indebtedness as required by Emerging Issues Task Force Issue No.&nbsp;00-27. Both restatements had no effect on loss from
discontinued operations or net loss per share from discontinued operations.
The network service offering restatement increased the net loss for the first
quarter ending March&nbsp;31, 2003 by $11,972 and the net loss per share by $0.10,
and had no effect on the net loss or net loss per share for the second quarter
ended June&nbsp;30, 2003. The BCF restatement increased the net loss for the first
quarter ending March&nbsp;31, 2003 by $902 and increased the net loss for the second
quarter ending June&nbsp;30, 2003 by $1,089. This restatement increased the net
loss per share for the first quarter ended March&nbsp;31, 2003 by $0.01 and for the
second quarter ended June&nbsp;30, 2003 by $0.01. Both matters are discussed in
more detail below.

<P align="left" style="font-size: 10pt"><B>1) Network Service Offering &#151; SAB 101/103</B>


<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>In November 2002, the Company, through its Acceris
Partners segment, began to offer a network service offering. The Company ceased
offering this network service offering on July 23, 2003.&nbsp; The Company
initially recorded the revenue and expenses related to this service offering on
the accrual method of accounting.&nbsp; In the second quarter of 2003, the
Company determined that collectibility of the amounts billed to customers was
not reasonably assured at the time of billing.&nbsp; Accordingly, the Company
has revised its method of accounting for revenues from this network service
offering from the accrual method to recognition of revenue when the amount of
our actual cash collections are known and retained by the Company.&nbsp; Under
the Company&#146;s agreements with the LEC&#146;s, cash collections remitted to the
Company are subject to adjustment, generally within two to four months.&nbsp;
Commissions (included in selling, general and administrative expense) and
estimated bad debt expenses associated with the eliminated revenues have also
been eliminated.&nbsp; All other direct expenses such as telecommunications
network expenses are expensed as incurred.&nbsp; Commission expense (which is
based on cash collected) will be recognized when amounts collected can be
reasonably estimated.</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>The following sets forth the effect of these
restatements on the net loss and net loss per share for the three months ended
March 31, 2003.</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<TABLE
style="MARGIN-LEFT: 1in; WIDTH: 65%; FONT-FAMILY: 'Times New Roman'; BORDER-COLLAPSE: collapse"
cellSpacing=0 cellPadding=0 width="65%" border=0>

  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 75.24%; PADDING-TOP: 0in"
    vAlign=top width="75%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>Net loss as
      originally reported</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 3.28%; PADDING-TOP: 0in"
    vAlign=bottom width="3%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.84%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>$</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 17.98%; PADDING-TOP: 0in"
    vAlign=bottom width="17%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>(2,923</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.66%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>)</FONT></P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 75.24%; PADDING-TOP: 0in"
    vAlign=top width="75%">
      <P style="MARGIN: 0in 0in 0pt 20pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>Reduction of
      telecommunication services revenue</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 3.28%; PADDING-TOP: 0in"
    vAlign=bottom width="3%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 19.82%; PADDING-TOP: 0in"
    vAlign=bottom width="19%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman"
size=2>(11,627</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.66%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>)</FONT></P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 75.24%; PADDING-TOP: 0in"
    vAlign=top width="75%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 20pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>Reduction of
      provision for doubtful accounts</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 3.28%; PADDING-TOP: 0in"
    vAlign=bottom width="3%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 19.82%; PADDING-TOP: 0in"
    vAlign=bottom width="19%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>977</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.66%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 75.24%; PADDING-TOP: 0in"
    vAlign=top width="75%">
      <P style="MARGIN: 0in 0in 0pt 20pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>Increase in selling,
      general and administrative expense</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 3.28%; PADDING-TOP: 0in"
    vAlign=bottom width="3%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 19.82%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="19%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>(1,322</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.66%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>)</FONT></P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 75.24%; PADDING-TOP: 0in"
    vAlign=top width="75%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>Net loss as
      restated on Form 10Q/A#1</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 3.28%; PADDING-TOP: 0in"
    vAlign=bottom width="3%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 1.84%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>$</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 17.98%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="17%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman"
size=2>(14,895</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.66%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>)</FONT></P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 75.24%; PADDING-TOP: 0in"
    vAlign=top width="75%">
      <P
      style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 3.28%; PADDING-TOP: 0in"
    vAlign=bottom width="3%">
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 19.82%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="19%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.66%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 75.24%; PADDING-TOP: 0in"
    vAlign=top width="75%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>Net loss per share
      as originally reported</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 3.28%; PADDING-TOP: 0in"
    vAlign=bottom width="3%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 1.84%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>$</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 17.98%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="17%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>(0.03</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.66%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>)</FONT></P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 75.24%; PADDING-TOP: 0in"
    vAlign=top width="75%">
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>Net loss per share
      as restated on Form 10Q/A#1</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 3.28%; PADDING-TOP: 0in"
    vAlign=bottom width="3%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 1.84%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>$</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 17.96%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="17%">
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>(0.13</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.66%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>)</FONT></P></TD></TR></TABLE>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>The following sets forth the effect of these
restatements on the consolidated balance sheet as of March 31, 2003.</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<TABLE
style="MARGIN-LEFT: 1in; WIDTH: 69.98%; FONT-FAMILY: 'Times New Roman'; BORDER-COLLAPSE: collapse"
cellSpacing=0 cellPadding=0 width="69%" border=0>

  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 44.12%; PADDING-TOP: 0in"
    vAlign=bottom width="44%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2.58%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 15.6%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="15%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 8pt; LETTER-SPACING: -0.1pt"
      face="Times New Roman" size=1>As Originally<BR>Reported</FONT></B></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2.6%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 15.62%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="15%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 8pt; LETTER-SPACING: -0.1pt"
      face="Times New Roman" size=1>Adjustments</FONT></B></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2.6%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 15.62%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="15%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 8pt; LETTER-SPACING: -0.1pt"
      face="Times New Roman" size=1>As Restated<br>on Form 10Q/A#1</FONT></B></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.24%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 44.12%; PADDING-TOP: 0in"
    vAlign=bottom width="44%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Accounts receivable, net</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2.58%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 1.84%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>$</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 13.76%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="13%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>24,653</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2.6%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 1.84%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>$</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 13.78%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="13%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>(10,352</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2.6%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 1.84%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>$</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 13.76%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="13%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>14,301</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.24%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 44.12%; PADDING-TOP: 0in"
    vAlign=bottom width="44%">
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Unearned revenue</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2.58%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 15.6%; PADDING-TOP: 0in"
    vAlign=bottom width="15%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>1,179</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2.6%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 15.62%; PADDING-TOP: 0in"
    vAlign=bottom width="15%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>5,125</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2.6%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 15.62%; PADDING-TOP: 0in"
    vAlign=bottom width="15%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>6,304</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.24%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 44.12%; PADDING-TOP: 0in"
    vAlign=bottom width="44%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Shareholders&#146; deficit</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2.58%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 15.6%; PADDING-TOP: 0in"
    vAlign=bottom width="15%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>(63,342</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2.6%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 15.62%; PADDING-TOP: 0in"
    vAlign=bottom width="15%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>(15,477</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2.6%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 15.62%; PADDING-TOP: 0in"
    vAlign=bottom width="15%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>(78,819</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.24%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>)</FONT></P></TD></TR>
  <TR>
    <TD
    style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none"
    width=223></TD>
    <TD
    style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none"
    width=13></TD>
    <TD
    style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none"
    width=9></TD>
    <TD
    style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none"
    width=69></TD>
    <TD
    style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none"
    width=13></TD>
    <TD
    style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none"
    width=9></TD>
    <TD
    style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none"
    width=70></TD>
    <TD
    style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none"
    width=13></TD>
    <TD
    style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none"
    width=9></TD>
    <TD
    style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none"
    width=70></TD>
    <TD
    style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none"
    width=6></TD></TR></TABLE>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2></FONT>&nbsp;</P>

<P align="left" style="font-size: 10pt"><B>2) Beneficial Conversion Feature &#151; Emerging Issues Task Force Issue No.&nbsp;00-27</B>


<P align="left" style="font-size: 10pt">The consolidated financial statements of the company have been restated in each
reporting period from the fourth quarter of 2002 through to the first quarter
of 2004 to record additional deemed interest expense for BCF as
required by Emerging Issues Task Force Issue No.&nbsp;00-27 (&#147;EITF 00-27&#148;).


<P align="left" style="font-size: 10pt">On September&nbsp;20, 2004, management of the Company concluded that the accounting
principles as set forth in EITF 00-27, regarding BCF, had not been
properly applied in current and prior periods to its
convertible debentures issued under a March&nbsp;2001 loan agreement
for which the Company had previously determined BCF of
$1.1&nbsp;million. The initial determination of the
BCF in 2001 at the respective issue dates of such debt was correct. However, adjustments to the
conversion price and the number of conversion shares were made under the debentures&#146;
anti-dilution provisions. The various anti-dilution events and their
respective impacts on the number of shares and the conversion price were
disclosed in the Company&#146;s previous public filings. However, the principles
under EITF 00-27 also require a redetermination of the BCF at each date an
anti-dilution event occurred. This redetermination was not completed in prior
reporting periods. Additionally, the accumulation of unpaid interest
costs which are required by the debt terms to be added to principal
and which are payable at maturity on
these same convertible debentures has been deemed to be interest paid in kind
(&#147;PIK&#148;); such interest also contains a conversion feature,
and the payment of such interest in the form of PIK interest is
non-discretionary requiring the determination of a BCF in the PIK
interest. This
determination was not made by the Company in its prior reportings.


<P align="left" style="font-size: 10pt">The Company&#146;s management has now concluded that a restatement is required and
has brought these matters for consideration before the Audit Committee and the
full Board of Directors of the Company. Having considered the circumstances
underlying the accounting errors and their effects upon the Company&#146;s prior
filings, and having discussed these matters with the Company&#146;s management, the
Audit Committee concluded that the previously issued financial statements
should not be relied upon and approved and authorized the Company&#146;s management
to amend certain previously filed public reports to reflect deemed interest
expense from such BCF.


<P align="left" style="font-size: 10pt">Although the error affects 2001, 2002 and 2003, the $23 cumulative effect on earnings through the third quarter of 2002 was recorded in the fourth quarter of 2002 as a charge to interest expense. Therefore, the correction is an increase in deemed interest
expense and net loss, in all reporting periods from the fourth quarter of 2002
through the first quarter of 2004, and a reduction in reported liabilities and
stockholders&#146; deficit in all reporting periods from the fourth quarter of 2002
through the first quarter of 2004. The effect of these errors is detailed, by
reporting period, below. The restatement had no effect on loss from
discontinued operations or net loss per share from discontinued operations.



<P align="left" style="font-size: 10pt"><B>Effect of the restatements on the consolidated statements of operations<BR>
(in thousands of dollars except per share amounts)<BR>
(per share information reported on a post 20:1 stock consolidation basis for all periods shown. Stock consolidation enacted in the fourth quarter of 2003)</B>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="31%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="4%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="4%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="4%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="4%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="4%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="4%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="4%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="4%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="4%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid gray"><B>Three months</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid gray"><B>Three months</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid gray"><B>Three months</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid gray"><B>Three months</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid gray"><B>Three months</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid gray"><B>Three months</B></TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid gray"><B>ended</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid gray"><B>ended</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid gray"><B>ended</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid gray"><B>ended</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid gray"><B>ended</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid gray"><B>ended</B></TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid gray"><B>Dec. 31, 2002</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid gray"><B>March 31, 2003</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid gray"><B>June 30, 2003</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid gray"><B>Sept. 30, 2003</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid gray"><B>Dec. 31, 2003</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid gray"><B>March 31, 2004</B></TD>
</TR>

<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>(unaudited)</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>(unaudited)</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>(unaudited)</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>(unaudited)</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>(unaudited)</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>(unaudited)</B></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom" style="background: #eeeeee">
    <TD><DIV style="margin-left:10px; text-indent:-10px">Net income (loss)&nbsp;as previously reported
on Form&nbsp;10-K or 10-Q</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">$</TD>
    <TD align="right">(11,117</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">$</TD>
    <TD align="right">(14,895</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">$</TD>
    <TD align="right">(3,713</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">$</TD>
    <TD align="right">(3,257</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">$</TD>
    <TD align="right">(4,456</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right">594</TD>
    <TD>&nbsp;</TD>
</TR>

<TR valign="bottom">
    <TD><DIV style="margin-left:10px; text-indent:-10px">Correction of EITF 00-27 errors</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right">(301</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right">(902</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right">(1,089</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right">(1,337</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right">(1,779</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right">(1,801</TD>
    <TD nowrap>)</TD>
</TR>

<TR valign="bottom" style="background: #eeeeee">
    <TD><DIV style="margin-left:10px; text-indent:-10px">Net loss as currently reported on
revised Form&nbsp;10-K or 10-Q</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">$</TD>
    <TD align="right"><HR size="1" noshade>(11,418</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">$</TD>
    <TD align="right"><HR size="1" noshade>(15,797</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">$</TD>
    <TD align="right"><HR size="1" noshade>(4,802</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">$</TD>
    <TD align="right"><HR size="1" noshade>(4,594</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">$</TD>
    <TD align="right"><HR size="1" noshade>(6,235</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">$</TD>
    <TD align="right"><HR size="1" noshade>(1,207</TD>
    <TD nowrap>)</TD>
</TR>

<TR style="font-size: 1px">
    <TD><DIV style="margin-left:10px; text-indent:-10px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><HR size="4" noshade>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><HR size="4" noshade>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><HR size="4" noshade>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><HR size="4" noshade>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><HR size="4" noshade>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><HR size="4" noshade>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:10px; text-indent:-10px">Net income (loss)&nbsp;per share as previously
reported on Form&nbsp;10-K or 10-Q</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">$</TD>
    <TD align="right">(1.92</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">$</TD>
    <TD align="right">(2.55</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">$</TD>
    <TD align="right">(0.64</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">$</TD>
    <TD align="right">(0.56</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">$</TD>
    <TD align="right">(0.44</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right">0.03</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:10px; text-indent:-10px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><HR size="4" noshade>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><HR size="4" noshade>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><HR size="4" noshade>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><HR size="4" noshade>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><HR size="4" noshade>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><HR size="4" noshade>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #eeeeee">
    <TD><DIV style="margin-left:10px; text-indent:-10px">Net loss per share as currently
reported on revised Form&nbsp;10-K or
10-Q</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">$</TD>
    <TD align="right">(1.96</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">$</TD>
    <TD align="right">(2.71</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">$</TD>
    <TD align="right">(0.82</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">$</TD>
    <TD align="right">(0.79</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">$</TD>
    <TD align="right">(0.59</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right">(0.06</TD>
    <TD nowrap>)</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:10px; text-indent:-10px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><HR size="4" noshade>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><HR size="4" noshade>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><HR size="4" noshade>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><HR size="4" noshade>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><HR size="4" noshade>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><HR size="4" noshade>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>

<!-- End Table Body -->
</TABLE>
</DIV>



<P align="left" style="font-size: 10pt"><B>Effect of the restatements on the consolidated balance sheets<BR>
(in thousands of dollars)</B>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="22%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="4%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="4%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="4%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="4%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="4%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="4%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="4%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="4%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="4%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD><DIV style="margin-left:10px; text-indent:-10px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" align="center" style="border-bottom: 1px solid gray"><b>As at</b></TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" align="center" style="border-bottom: 1px solid gray"><b>As at</b></TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" align="center" style="border-bottom: 1px solid gray"><b>As at</b></TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" align="center" style="border-bottom: 1px solid gray"><b>As at</b></TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" align="center" style="border-bottom: 1px solid gray"><b>As at</b></TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" align="center" style="border-bottom: 1px solid gray"><b>As at</b></TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD><DIV style="margin-left:10px; text-indent:-10px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" align="center" style="border-bottom: 1px solid gray"><b>Dec. 31, 2002</b></TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" align="center" style="border-bottom: 1px solid gray"><b>March 31, 2003</b></TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" align="center" style="border-bottom: 1px solid gray"><b>June 30, 2003</b></TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" align="center" style="border-bottom: 1px solid gray"><b>Sept. 30, 2003</b></TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" align="center" style="border-bottom: 1px solid gray"><b>Dec. 31, 2003</b></TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" align="center" style="border-bottom: 1px solid gray"><b>March 31, 2004</b></TD>
</TR>

<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>(unaudited)</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>(unaudited)</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>(unaudited)</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>(unaudited)</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>(unaudited)</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>(unaudited)</B></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom" style="background: #eeeeee">
    <TD><DIV style="margin-left:10px; text-indent:-10px"><B>Notes payable to a related party:</B></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>

<TR valign="bottom">
    <TD><DIV style="margin-left:20px; text-indent:-10px">As previously reported on
Form&nbsp;10-K or 10-Q</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right">30,058</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right">30,496</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right">30,985</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right">33,483</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right">35,073</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right">41,060</TD>
    <TD>&nbsp;</TD>
</TR>

<TR valign="bottom" style="background: #eeeeee">
    <TD><DIV style="margin-left:20px; text-indent:-10px">Correction of EITF 00-27 errors</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right">(6,109</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right">(5,364</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right">(4,437</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right">(3,265</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right">(6,356</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right">(4,834</TD>
    <TD nowrap>)</TD>
</TR>

<TR valign="bottom">
    <TD><DIV style="margin-left:20px; text-indent:-10px">As currently reported on
revised Form&nbsp;10-K or 10-Q</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right"><HR size="1" noshade>23,949</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right"><HR size="1" noshade>25,132</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right"><HR size="1" noshade>26,548</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right"><HR size="1" noshade>30,218</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right"><HR size="1" noshade>28,717</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right"><HR size="1" noshade>36,226</TD>
    <TD>&nbsp;</TD>
</TR>

<TR style="font-size: 1px">
    <TD><DIV style="margin-left:10px; text-indent:-10px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><HR size="4" noshade>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><HR size="4" noshade>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><HR size="4" noshade>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><HR size="4" noshade>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><HR size="4" noshade>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><HR size="4" noshade>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #eeeeee">
    <TD><DIV style="margin-left:10px; text-indent:-10px"><B>Additional paid-in capital:</B></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:20px; text-indent:-10px">As previously reported on
Form&nbsp;10-K or 10-Q</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right">129,553</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right">129,553</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right">129,618</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right">129,618</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right">171,115</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right">171,192</TD>
    <TD>&nbsp;</TD>
</TR>

<TR valign="bottom" style="background: #eeeeee">
    <TD><DIV style="margin-left:20px; text-indent:-10px">Correction of EITF 00-27 errors</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">6,410</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">6,567</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">6,729</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">6,894</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">11,764</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">12,043</TD>
    <TD>&nbsp;</TD>
</TR>

<TR valign="bottom">
    <TD><DIV style="margin-left:20px; text-indent:-10px">As currently reported on
revised Form&nbsp;10-K or 10-Q</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right"><HR size="1" noshade>135,963</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right"><HR size="1" noshade>136,120</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right"><HR size="1" noshade>136,347</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right"><HR size="1" noshade>136,512</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right"><HR size="1" noshade>182,879</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right"><HR size="1" noshade>183,235</TD>
    <TD>&nbsp;</TD>
</TR>

<TR style="font-size: 1px">
    <TD><DIV style="margin-left:10px; text-indent:-10px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><HR size="4" noshade>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><HR size="4" noshade>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><HR size="4" noshade>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><HR size="4" noshade>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><HR size="4" noshade>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><HR size="4" noshade>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #eeeeee">
    <TD><DIV style="margin-left:10px; text-indent:-10px"><B>Accumulated deficit</B>
<BR>As previously reported on
Form&nbsp;10-K or 10-Q</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">$</TD>
    <TD align="right">(194,301</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">$</TD>
    <TD align="right">(209,196</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">$</TD>
    <TD align="right">(212,909</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">$</TD>
    <TD align="right">(216,166</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">$</TD>
    <TD align="right">(220,622</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">$</TD>
    <TD align="right">(220,028</TD>
    <TD nowrap>)</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:20px; text-indent:-10px">Correction of EITF 00-27 errors</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right">(301</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right">(1,203</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right">(2,292</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right">(3,629</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right">(5,408</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right">(7,209</TD>
    <TD nowrap>)</TD>
</TR>

<TR valign="bottom" style="background: #eeeeee">
    <TD><DIV style="margin-left:20px; text-indent:-10px">As currently reported on
revised Form&nbsp;10-K or 10-Q</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">$</TD>
    <TD align="right"><HR size="1" noshade>(194,602</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">$</TD>
    <TD align="right"><HR size="1" noshade>(210,399</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">$</TD>
    <TD align="right"><HR size="1" noshade>(215,201</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">$</TD>
    <TD align="right"><HR size="1" noshade>(219,795</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">$</TD>
    <TD align="right"><HR size="1" noshade>(226,030</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">$</TD>
    <TD align="right"><HR size="1" noshade>(227,237</TD>
    <TD nowrap>)</TD>
</TR>

<TR style="font-size: 1px">
    <TD><DIV style="margin-left:10px; text-indent:-10px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><HR size="4" noshade>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><HR size="4" noshade>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><HR size="4" noshade>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><HR size="4" noshade>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><HR size="4" noshade>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><HR size="4" noshade>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:10px; text-indent:-10px"><B>Stockholders&#146; equity (deficit):</B></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #eeeeee">
    <TD><DIV style="margin-left:20px; text-indent:-10px">As previously reported on
Form&nbsp;10-K or 10-Q</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">$</TD>
    <TD align="right">(63,925</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">$</TD>
    <TD align="right">(78,820</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">$</TD>
    <TD align="right">(82,468</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">$</TD>
    <TD align="right">(85,725</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">$</TD>
    <TD align="right">(49,309</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">$</TD>
    <TD align="right">(47,292</TD>
    <TD nowrap>)</TD>
</TR>

<TR valign="bottom">
    <TD><DIV style="margin-left:20px; text-indent:-10px">Correction of EITF 00-27 errors</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">6,109</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">5,364</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">4,437</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">3,265</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">6,356</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">4,834</TD>
    <TD>&nbsp;</TD>
</TR>

<TR valign="bottom" style="background: #eeeeee">
    <TD><DIV style="margin-left:20px; text-indent:-10px">As currently reported on
revised Form&nbsp;10-K or 10-Q</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">$</TD>
    <TD align="right"><HR size="1" noshade>(57,816</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">$</TD>
    <TD align="right"><HR size="1" noshade>(73,456</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">$</TD>
    <TD align="right"><HR size="1" noshade>(78,031</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">$</TD>
    <TD align="right"><HR size="1" noshade>(82,460</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">$</TD>
    <TD align="right"><HR size="1" noshade>(42,953</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">$</TD>
    <TD align="right"><HR size="1" noshade>(42,458</TD>
    <TD nowrap>)</TD>
</TR>

<TR style="font-size: 1px">
    <TD><DIV style="margin-left:10px; text-indent:-10px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><HR size="4" noshade>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><HR size="4" noshade>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><HR size="4" noshade>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><HR size="4" noshade>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><HR size="4" noshade>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><HR size="4" noshade>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>

<!-- End Table Body -->
</TABLE>
</DIV>


<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2>7</FONT></P>


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



<P
style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: center"
align=center>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><B><FONT
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt"
face="Times New Roman" size=2>Note 4 &#150; Liquidity and Capital
Resources</FONT></B></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>The Company incurred substantial operating losses
and negative cash flows from operations since inception and had a net capital
deficiency of $78,031 and negative working capital of $62,304 at June 30, 2003.
The Company financed its operations during the six months ended June 30, 2003
through related party debt with an outstanding balance of $57,415 and a
revolving credit facility with an outstanding balance of $14,848 as of June 30,
2003.</FONT></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>The Company has taken steps to improve its cash
flow from operations, which include the curtailment of its Draper, Utah
operation, the sale of its former telecommunications segment to Buyers United
Inc. that was completed in May 2003 (note 7) and the acquisition of RSL (note
5). The Company is pursuing additional third party funding and has also taken
steps to improve its capital structure, which include the conversion of amounts
owed to its controlling shareholder of $30,867 to equity as described
below.&nbsp;&nbsp; This conversion is subject to shareholder approval, which is
expected to occur at the next shareholders&#146; meeting.&nbsp; The
remaining $26,548
of related party debt which is not subject to the debt restructuring, matures on
June 30, 2004.&nbsp; The Company also has an ongoing commitment from its
controlling shareholder to fund, through long-term intercompany advances or
equity contributions, all capital investment, working capital or other
operational cash requirements of the Company through April 15, 2004.</FONT></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>At June 30, 2003, the Company had
$57,415 of
related party debt.&nbsp; In order to reduce the cash requirements to pay this
debt, the Company entered into an amended debt restructuring agreement with its
controlling shareholder whereby $30,867 will be converted into common stock,
reducing the Company&#146;s debt obligation and related interest charges without
expending cash.<B><FONT style="FONT-WEIGHT: bold">&nbsp;
</FONT></B>Additionally, in March 2003, the controlling shareholder extended the
due date of a $9,350 note from the Company to June 30, 2004.&nbsp; As a result,
the remaining $26,548 of related party debt matures on June 30, 2004.&nbsp;
Subsequent to April 15, 2004, should the controlling shareholder not extend its
commitment to provide financial support to the Company, and in the event cash
flow from operations is insufficient to cover the maturing debt, the Company
will be required to restructure its debt with the controlling shareholder to
further extend payments of principal or interest or find alternative funding to
replace the related party debt.</FONT></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>There is no assurance that the Company will be
able to improve its cash flow from operations, obtain additional third party
financing, extend, repay or refinance on acceptable terms amounts owing to its
controlling shareholder that are due on June 30, 2004 or obtain an extension of
the existing funding commitment from its controlling shareholder. Additionally,
there is no assurance that the controlling shareholder will continue to provide
financial support to the Company.&nbsp; These matters raise substantial doubt
about the Company&#146;s ability to continue as a going concern.&nbsp; The
accompanying consolidated financial statements do not include any adjustments to
reflect the possible future effects on the recoverability of assets and
liquidation of liabilities that may result from this uncertainty.</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><B><FONT
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt" face="Times New Roman" size=2>Note 5
&#150; Composition of Certain Financial Statements Captions</FONT></B></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><FONT
style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
size=2>Other assets consisted of the following at June 30, 2003 and December 31,
2002:</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT
style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
size=2></FONT>&nbsp;</P>
<DIV style="FONT-FAMILY: 'Times New Roman'" align=center>
<TABLE style="WIDTH: 80%; BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0
width="80%" border=0>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 67.44%; PADDING-TOP: 0in"
    vAlign=bottom width="67%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2.26%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 13.48%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="13%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 8pt; LETTER-SPACING: -0.1pt"
      face="Times New Roman" size=1>June 30,<BR>2003</FONT></B></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2.24%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 13.48%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="13%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 8pt; LETTER-SPACING: -0.1pt"
      face="Times New Roman" size=1>December 31,</FONT></B><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 8pt" size=1><BR><FONT
      style="LETTER-SPACING: -0.1pt">2002</FONT></FONT></B></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.1%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 67.44%; PADDING-TOP: 0in"
    vAlign=bottom width="67%">
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2.26%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 13.48%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="13%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2.24%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 13.48%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="13%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.1%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 67.44%; PADDING-TOP: 0in"
    vAlign=bottom width="67%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Advances on acquisition of Transpoint (see note 8)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2.26%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.62%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>$</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 11.86%; PADDING-TOP: 0in"
    vAlign=bottom width="11%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>2,570</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2.24%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.62%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>$</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 11.86%; PADDING-TOP: 0in"
    vAlign=bottom width="11%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>1,412</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.1%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 67.44%; PADDING-TOP: 0in"
    vAlign=bottom width="67%">
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Long term deposits</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2.26%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 13.48%; PADDING-TOP: 0in"
    vAlign=bottom width="13%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>750</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2.24%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 13.48%; PADDING-TOP: 0in"
    vAlign=bottom width="13%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>750</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.1%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 67.44%; PADDING-TOP: 0in"
    vAlign=bottom width="67%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Other</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2.26%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 13.48%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="13%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>152</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2.24%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 13.48%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="13%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>100</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.1%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 67.44%; PADDING-TOP: 0in"
    vAlign=bottom width="67%">
      <P
      style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0.7pt; WIDTH: 2.26%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 1.62%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>$</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 11.86%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="11%">
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>3,472</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0.7pt; WIDTH: 2.24%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 1.62%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>$</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 11.86%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="11%">
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>2,262</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0.7pt; WIDTH: 1.1%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR></TABLE></DIV>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>Accrued liabilities consisted of the following
<FONT style="LETTER-SPACING: -0.1pt">at June 30, 2003 and December 31,
2002</FONT>:</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<DIV style="FONT-FAMILY: 'Times New Roman'" align=center>
<TABLE style="WIDTH: 80.02%; BORDER-COLLAPSE: collapse" cellSpacing=0
cellPadding=0 width="80%" border=0>

  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 67.36%; PADDING-TOP: 0in"
    vAlign=bottom width="67%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2.26%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 13.5%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="13%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 8pt; LETTER-SPACING: -0.1pt"
      face="Times New Roman" size=1>June 30,<BR>2003</FONT></B></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2.26%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 13.5%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="13%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 8pt; LETTER-SPACING: -0.1pt"
      face="Times New Roman" size=1>December 31,</FONT></B><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 8pt" size=1><BR><FONT
      style="LETTER-SPACING: -0.1pt">2002</FONT></FONT></B></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.12%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 67.36%; PADDING-TOP: 0in"
    vAlign=bottom width="67%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Telecommunications and related costs</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2.26%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 1.62%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>$</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 11.88%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="11%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>10,727</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2.26%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 1.62%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>$</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 11.88%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="11%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>6,866</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.12%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 67.36%; PADDING-TOP: 0in"
    vAlign=bottom width="67%">
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Regulatory fees</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2.26%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 13.5%; PADDING-TOP: 0in"
    vAlign=bottom width="13%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>4,423</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2.26%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 13.5%; PADDING-TOP: 0in"
    vAlign=bottom width="13%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>3,124</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.12%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 67.36%; PADDING-TOP: 0in"
    vAlign=bottom width="67%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Other</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2.26%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 13.5%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="13%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>9,280</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2.26%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 13.5%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="13%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>8,100</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.12%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 67.36%; PADDING-TOP: 0in"
    vAlign=bottom width="67%">
      <P
      style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0.7pt; WIDTH: 2.26%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 1.62%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>$</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 11.88%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="11%">
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>24,430</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0.7pt; WIDTH: 2.26%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 1.62%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>$</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 11.88%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="11%">
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>18,090</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0.7pt; WIDTH: 1.12%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR></TABLE></DIV>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2>8</FONT></P>




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


<P
style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: center"
align=center>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><FONT
style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
size=2>Intangible assets consisted of the following at June 30, 2003 and
December 31, 2002:</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT
style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
size=2></FONT>&nbsp;</P>
<TABLE
style="MARGIN-LEFT: 0.7in; WIDTH: 83.08%; FONT-FAMILY: 'Times New Roman'; BORDER-COLLAPSE: collapse"
cellSpacing=0 cellPadding=0 width="83%" border=0>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 64.46%; PADDING-TOP: 0in"
    vAlign=bottom width="64%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2.46%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 14.7%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="14%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 8pt; LETTER-SPACING: -0.1pt"
      face="Times New Roman" size=1>June 30,<BR>2003</FONT></B></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2.46%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 14.68%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="14%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 8pt; LETTER-SPACING: -0.1pt"
      face="Times New Roman" size=1>December 31,<BR>2002</FONT></B></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.22%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 64.46%; PADDING-TOP: 0in"
    vAlign=bottom width="64%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Intangible assets subject to amortization:</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2.46%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 14.7%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="14%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2.46%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 14.68%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="14%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.22%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 64.46%; PADDING-TOP: 0in"
    vAlign=bottom width="64%">
      <P style="MARGIN: 0in 0in 0pt 20pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Acquired technology</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2.46%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.56%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>$</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 13.14%; PADDING-TOP: 0in"
    vAlign=bottom width="13%">
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>8,875</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2.46%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.56%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>$</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 13.14%; PADDING-TOP: 0in"
    vAlign=bottom width="13%">
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>8,875</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.22%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 64.46%; PADDING-TOP: 0in"
    vAlign=bottom width="64%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 20pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Customer contracts and relationships</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2.46%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 14.7%; PADDING-TOP: 0in"
    vAlign=bottom width="14%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>1,693</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2.46%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 14.68%; PADDING-TOP: 0in"
    vAlign=bottom width="14%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>1,786</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.22%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 64.46%; PADDING-TOP: 0in"
    vAlign=bottom width="64%">
      <P style="MARGIN: 0in 0in 0pt 20pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Agent relationships</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2.46%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 14.7%; PADDING-TOP: 0in"
    vAlign=bottom width="14%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>583</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2.46%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 14.68%; PADDING-TOP: 0in"
    vAlign=bottom width="14%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>588</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.22%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 64.46%; PADDING-TOP: 0in"
    vAlign=bottom width="64%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 20pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Agent contracts</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2.46%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 14.7%; PADDING-TOP: 0in"
    vAlign=bottom width="14%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>250</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2.46%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 14.68%; PADDING-TOP: 0in"
    vAlign=bottom width="14%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>250</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.22%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 64.46%; PADDING-TOP: 0in"
    vAlign=bottom width="64%">
      <P style="MARGIN: 0in 0in 0pt 20pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Accumulated amortization</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2.46%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 14.7%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="14%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>(9,322</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2.46%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 14.68%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="14%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>(8,925</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.22%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>)</FONT></P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 64.46%; PADDING-TOP: 0in"
    vAlign=bottom width="64%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 30pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Net intangible assets</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2.46%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 14.7%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="14%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>2,079</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2.46%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 14.68%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="14%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>2,574</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.22%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 64.46%; PADDING-TOP: 0in"
    vAlign=bottom width="64%">
      <P
      style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2.46%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 14.7%; PADDING-TOP: 0in"
    vAlign=bottom width="14%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2.46%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 14.68%; PADDING-TOP: 0in"
    vAlign=bottom width="14%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.22%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 64.46%; PADDING-TOP: 0in"
    vAlign=bottom width="64%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Intangible assets not subject to amortization:</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2.46%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 14.7%; PADDING-TOP: 0in"
    vAlign=bottom width="14%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2.46%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 14.68%; PADDING-TOP: 0in"
    vAlign=bottom width="14%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.22%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 64.46%; PADDING-TOP: 0in"
    vAlign=bottom width="64%">
      <P style="MARGIN: 0in 0in 0pt 20pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Goodwill</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2.46%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 14.7%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="14%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>173</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2.46%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 14.68%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="14%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>173</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.22%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 64.46%; PADDING-TOP: 0in"
    vAlign=bottom width="64%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Total intangible assets, net</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0.7pt; WIDTH: 2.46%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 1.56%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>$</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 13.14%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="13%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>2,252</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0.7pt; WIDTH: 2.46%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 1.56%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>$</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 13.14%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="13%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>2,747</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0.7pt; WIDTH: 1.22%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR></TABLE>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>Aggregate amortization expense for the three and
six months periods ended June 30, 2003 was $174 and $397, respectively.
Aggregate amortization expense for the three and six months periods ended June
30, 2002 was $444 and $888, respectively.</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><B><FONT
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt" face="Times New Roman" size=2>Note 6
&#150; Investments</FONT></B></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>The Company&#146;s investments as of June 30, 2003
consist of convertible preferred stock holdings in two companies.&nbsp; The
first investment is in Buyers United Inc. which investment was consideration
received related to the sale of ILC (see note 11).&nbsp; This investment has
been recorded at its estimated fair value as of the closing date of the sale of
ILC.&nbsp; The estimated fair value of the investment as of closing (May 1,
2003) was $1,624 and as of June 30, 2003 was $1,691 due to additional shares
received subsequent to May 1, 2003 as earn-out shares.</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>The second investment in convertible preferred
stock is in Accessline Communications Corporation.&nbsp; This stock was received
as consideration for a licensing agreement (reflected in technology licensing
and related services) in the second quarter of 2003, the estimated fair value of
which was determined to be $1,100.</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><B><FONT
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt" face="Times New Roman" size=2>Note 7
&#150; Purchase of the Enterprise and Agent Business of RSL Com U.S.A.
Inc.</FONT></B></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>On December 10, 2002, I-Link, through its
subsidiary WorldxChange, completed the purchase of the Enterprise and Agent
business of RSL Com U.S.A. Inc (&#147;RSL&#148;). The purchase of RSL was to advance the
Company&#146;s commercial agent business, to increase network utilization and to
provide an entry into the management of information technology services for
enterprise clients.&nbsp; WorldxChange paid a purchase price of $7,500 in cash
and assumed a non-interest bearing note for $1,000 which matures on March 31,
2004, subject to certain closing balance sheet adjustments, and has agreed to
pay up to an additional $2,000 in consideration due on March 31, 2004, which is
contingent upon the achievement of certain revenue levels by the Direct business
for the year 2003.&nbsp; The actual amount due will be prorated based upon 2003
Direct business revenues between $25,000 ($0 amount payable) to $35,000 ($2,000
payable).&nbsp; The cash element of the purchase price of $7,500 was financed by
a loan from Counsel to I-Link that is due March 1, 2004.&nbsp; The Company also
incurred $1,090 of transaction costs related to the purchase.</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>Any amount of the $2,000 contingent payable which
is paid in the future will result in a future adjustment to the purchase
price.</FONT></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2>9</FONT></P>



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


<P
style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: center"
align=center>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>Except for the future effect on the purchase price
resulting from any contingent payment, the allocation of fair values of assets
acquired and liabilities assumed is as follows:</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<TABLE
style="MARGIN-LEFT: 1in; WIDTH: 57.36%; FONT-FAMILY: 'Times New Roman'; BORDER-COLLAPSE: collapse"
cellSpacing=0 cellPadding=0 width="57%" border=0>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 72.66%; PADDING-TOP: 0in"
    vAlign=top width="72%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>Accounts receivable
      and other current assets</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 3.64%; PADDING-TOP: 0in"
    vAlign=bottom width="3%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2.54%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>$</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 19.38%; PADDING-TOP: 0in"
    vAlign=bottom width="19%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>6,444</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.78%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 72.66%; PADDING-TOP: 0in"
    vAlign=top width="72%">
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>Furniture, fixtures,
      and equipment</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 3.64%; PADDING-TOP: 0in"
    vAlign=bottom width="3%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 21.92%; PADDING-TOP: 0in"
    vAlign=bottom width="21%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>3,102</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.78%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 72.66%; PADDING-TOP: 0in"
    vAlign=top width="72%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>Intangible
      assets</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 3.64%; PADDING-TOP: 0in"
    vAlign=bottom width="3%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 21.92%; PADDING-TOP: 0in"
    vAlign=bottom width="21%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>2,526 </FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.78%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 72.66%; PADDING-TOP: 0in"
    vAlign=top width="72%">
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>Accounts payable and
      accrued liabilities</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 3.64%; PADDING-TOP: 0in"
    vAlign=bottom width="3%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 21.92%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="21%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>(2,558</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.78%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>)</FONT></P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 72.66%; PADDING-TOP: 0in"
    vAlign=top width="72%" bgColor=#eeeeee>
      <P
      style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 3.64%; PADDING-TOP: 0in"
    vAlign=bottom width="3%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 2.54%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>$</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 19.38%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="19%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>9,514</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.78%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P
style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD></TR></TABLE>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><B><FONT
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt"
face="Times New Roman" size=2>Note 8 &#150; Acquisition of Transpoint</FONT></B></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; LETTER-SPACING: -0.1pt; TEXT-ALIGN: left"
align=left><FONT style="FONT-SIZE: 10pt" face="Times New Roman" size=2>In July
2002, the Company agreed to purchase certain assets and related liabilities of
Transpoint Communications, LLC (&#147;Transpoint&#147;) and Local Telecom Holdings, LLC
(&#147;Local Telecom&#147;).&nbsp; Also in July 2002, the Company and Local Telecom
entered into a management agreement, pursuant to which the Company provides
certain management services to Local Telecom for a monthly fee of $15, and a
wholesale telecommunications services agreement, pursuant to which the Company
provides network services (at prices comparable to those charged to third party
carriers) to Local Telecom.&nbsp; The Company recorded revenues from Local
Telecom for management and wholesale telecommunications services totaling $153
during the first six months of 2003.&nbsp; As part of the management agreement,
the Company collected customer accounts on behalf of Local Telecom and paid
certain costs and expenses of Local Telecom from the date of the agreement
through June 30, 2003.&nbsp; At June 30, 2003, the Company had an asset
(included in long term other assets) from Local Telecom of $2,570 that
represented uncollected revenues from Local Telecom plus costs and expenses paid
for Local Telecom, less collections on accounts receivable of Local
Telecom.&nbsp; This receivable will be applied against the purchase price and,
as a result, has been recorded as a long-term asset.&nbsp; The acquisition
closed on July 28, 2003 at an estimated purchase price of $2,791.</FONT></P>
<P style="MARGIN: 0in 0in 0pt; LETTER-SPACING: -0.1pt; TEXT-ALIGN: left"
align=left><FONT style="FONT-SIZE: 10pt" face="Times New Roman"
size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; LETTER-SPACING: -0.1pt; TEXT-ALIGN: left"
align=left><B><FONT style="FONT-WEIGHT: bold; FONT-SIZE: 10pt"
face="Times New Roman" size=2>Note 9 &#150; Accounting for Network Service
Offering</FONT></B></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>The Company, through its Acceris Partners segment,
began to sell a network service offering in November 2002.&nbsp; The Company
ceased selling this network service offering on July 23, 2003.&nbsp; The Company
has determined that collectibility of the amounts billed to customers is not
reasonably assured at the time of billing. Under the Company&#146;s agreements with
the LEC&#146;s, cash collections remitted to the Company are subject to adjustment,
generally within two to four months.&nbsp; Accordingly, the Company recognizes
revenue when the actual cash collections to be retained by the Company are
finalized. All direct expenses such as telecommunications network expenses are
expensed as incurred.&nbsp; Commission expense is recognized when amounts owing
can be reasonably estimated.</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>During the six months ended June 30, 2003, the
Company collected cash of $12,961 of which $4,142 has been recognized as revenue
in the three months ended June 30, 2003 from sales of this service
offering.&nbsp; As of June 30, 2003, no revenue recognition has occurred for the
cash collected ($8,819) in excess of the revenue recognized as the actual cash
amount to be retained by the Company has not yet been finalized and accordingly
this amount has been recorded as deferred revenue.&nbsp; The Company will
continue recognition of revenue from this program in the third and fourth
quarters of 2003, from services rendered prior to June 30, 2003.</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><B><FONT
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt" face="Times New Roman" size=2>Note 10
&#150; Settlement of Note Payable</FONT></B></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>In the second quarter of 2003, the Company, as a
result of a significant increase in traffic, was relieved of future obligations
under a 2001 note payable to a telecommunications carrier.&nbsp; The note
included a clause pertaining to volumes of traffic well</FONT></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2>10</FONT></P>



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<P
style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: center"
align=center>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>in excess of the Company&#146;s historical norms.&nbsp;
In April 2003, the Company had met such volume requirements and received a
release, from the vendor, of future obligations under the note in the amount of
$394.&nbsp; The $394 was recorded as a reduction of telecommunications network
expense as the original amount of the note had been charged to that
category.</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><B><FONT
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt" face="Times New Roman" size=2>Note 11
&#150; Discontinued Operations</FONT></B></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>On December 6, 2002, the Company entered into an
agreement to sell substantially all of the assets and customer base of ILC to
Buyers United.&nbsp; The sale includes the physical assets required to operate
I-Link&#146;s nationwide network using its patented VoIP technology (constituting the
core business of ILC) and a license in perpetuity to use I-Link&#146;s proprietary
software platform. The sale closed on May 1, 2003 and provides for a post
closing cash settlement between the parties. The sale price consists of 300
shares of Series B convertible preferred stock (8% dividend) of Buyers United,
subject to adjustment in certain circumstances, of which 75 are subject to an
earn-out provision (contingent consideration) based on future events related to
ILC&#146;s single largest customer.&nbsp; The earn-out takes place on a monthly basis
over a fourteen-month period beginning January 2003.&nbsp; The Company
recognizes the value of the earn-out shares as additional sales proceeds when
and if earned.&nbsp; In both the first and second quarters of 2003, 16 (total of
32 for the six months) shares of the contingent consideration were earned and
are included as a component of gain (loss) from discontinued
operations.</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>The fair value of the 225 shares (non-contingent
consideration to be received) of Buyers United convertible preferred stock was
determined to be $1,350 as of December 31, 2002.&nbsp; As of May 1, 2003, the
combined fair value of the original shares (225) and the shares earned from the
contingent consideration (21 shares) was determined to be $1,624, which increase
is included in the calculation of gain (loss) from discontinued operation for
the six months ended June 30, 2003.&nbsp; As of June 30, 2003, the value of the
convertible preferred stock was $1,691.&nbsp; The increase in value of $67 was
due to contingent shares (11) earned during May and June 2003 which value ($67)
was included in the gain from discontinued operations for the quarter ended June
30, 2003.&nbsp; As additional contingent consideration is received, it will be
recorded as a gain from discontinued operations.</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>Upon closing of the sale, Buyers United assumed
all operational losses since December 31, 2002.&nbsp; Accordingly, the gain of
$371 and $94 for the three and six months ended June 30, 2003, respectively,
includes the increase in the sales price for the losses incurred since December
6, 2002.&nbsp; In the three and six months ending June 30, 2002, the Company
recorded a loss from discontinued operations related to ILC of $ 4,581 and
$7,680, respectively.</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>Revenues of the discontinued operations were $513
and $2,006 in the three months ended June 30, 2003 and 2002, respectively and
$2,108 and $4,162 in the six months ended June 30, 2003 and 2002,
respectively.</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><B><FONT
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt" face="Times New Roman" size=2>Note 12
&#150; Income Taxes</FONT></B></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><FONT
style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
size=2>The Company recognized no income tax benefit from the losses generated in
2003 and 2002 because of the uncertainty of the realization of the related
deferred tax asset.</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><B><FONT
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt" face="Times New Roman" size=2>Note 13
&#150; Legal Proceedings</FONT></B></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; LETTER-SPACING: -0.1pt; TEXT-ALIGN: left"
align=left><FONT style="FONT-SIZE: 10pt" face="Times New Roman" size=2>The
Company is involved in litigation relating to claims arising out of its
operations in the normal course of business.&nbsp; Litigation, which the Company
is involved in is not expected, individually or in the aggregate, to have a
material adverse affect on the Company.</FONT></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2>11</FONT></P>


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




<P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: center"
align=center>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><B><FONT
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt"
face="Times New Roman" size=2>Note 14 &#150; Segment Reporting</FONT></B></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><FONT
style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
size=2>The Company&#146;s reportable segments are as follows:</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P
style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 0.25in; TEXT-INDENT: -0.25in; FONT-FAMILY: 'Times New Roman'"><FONT
style="FONT-SIZE: 12pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
size=3>&#149;</FONT><FONT style="FONT-SIZE: 3pt; LETTER-SPACING: -0.1pt"
size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT style="LETTER-SPACING: -0.1pt">Acceris Solutions &#150; is comprised of
the enterprise business of RSL which was acquired in December 2002.&nbsp; This
segment offers voice and data solutions to enterprise customers through an
in-house sales force.</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P
style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 0.25in; TEXT-INDENT: -0.25in; FONT-FAMILY: 'Times New Roman'"><FONT
style="FONT-SIZE: 12pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
size=3>&#149;</FONT><FONT style="FONT-SIZE: 3pt; LETTER-SPACING: -0.1pt"
size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT style="LETTER-SPACING: -0.1pt">Acceris Partners&nbsp; &#150; includes
the operations of WorldxChange (which began operations in June 2001 and was
formerly reported as the dial-around segment) and the agent and residential
business of RSL which was acquired in December 2002.&nbsp; This segment offers a
dial around telecommunications product and a 1+ product to residential and small
business customers.</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P
style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 0.25in; TEXT-INDENT: -0.25in; FONT-FAMILY: 'Times New Roman'"><FONT
style="FONT-SIZE: 12pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
size=3>&#149;</FONT><FONT style="FONT-SIZE: 3pt; LETTER-SPACING: -0.1pt"
size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT style="LETTER-SPACING: -0.1pt">Acceris Technologies &#150; is the former
technology licensing and development segment, which segment offers a fully
developed network convergence solution for voice and data.&nbsp; This segment
licenses certain developed technology to third party users.</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><FONT
style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
size=2>Inter-segment revenues consist of $3,598 and $7,904 million for the three
and six-month periods ended June 30, 2003, respectively, in relation to
telecommunication services rendered by Acceris Partners to Acceris Solutions.
The Company&#146;s business is conducted principally in the U.S.; foreign operations
are not material.&nbsp; The table below presents information about revenues from
external customers and segment loss for the three and six-month periods ended
June 30, 2003 and 2002.&nbsp; There has been no material change in segment
assets from the amounts reported in the Company&#146;s annual report on Form 10-K/A
for the year ended December 31, 2002 except that the assets of Acceris
Technologies increased approximately $1,000 primarily due to an investment in
preferred stock received as payment of a licensing and related services contract
(see Note 6).</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><B><FONT
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt"
face="Times New Roman" size=2></FONT></B>&nbsp;</P>
<TABLE
style="WIDTH: 100%; FONT-FAMILY: 'Times New Roman'; BORDER-COLLAPSE: collapse"
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 43.02%; PADDING-TOP: 0in"
    vAlign=bottom width="43%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 26%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="26%" colSpan=5>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 8pt; LETTER-SPACING: -0.1pt"
      face="Times New Roman" size=1>For the Three-Month<BR>Period
      Ended</FONT></B></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 26%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="26%" colSpan=5>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 8pt" face="Times New Roman"
      size=1>For the Six-Month<BR><FONT style="LETTER-SPACING: -0.1pt">Period
      Ended</FONT></FONT></B></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 0.98%; PADDING-TOP: 0in"
    vAlign=bottom width=0%>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 43.02%; PADDING-TOP: 0in"
    vAlign=bottom width="43%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 8pt; LETTER-SPACING: -0.1pt"
      face="Times New Roman" size=1>June 30, 2003</FONT></B></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 2%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 8pt; LETTER-SPACING: -0.1pt"
      face="Times New Roman" size=1>June 30, 2002</FONT></B></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 8pt; LETTER-SPACING: -0.1pt"
      face="Times New Roman" size=1>June 30, 2003</FONT></B></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 2%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 8pt; LETTER-SPACING: -0.1pt"
      face="Times New Roman" size=1>June 30, 2002</FONT></B></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 0.98%; PADDING-TOP: 0in"
    vAlign=bottom width=0%>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 43.02%; PADDING-TOP: 0in"
    vAlign=bottom width="43%">
      <P
      style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 8pt; LETTER-SPACING: -0.1pt"
      face="Times New Roman" size=1>(as restated)</FONT></B></P></TD>

    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="12%" colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 8pt; LETTER-SPACING: -0.1pt"
      face="Times New Roman" size=1>(as restated)</FONT></B></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 0.98%; PADDING-TOP: 0in"
    vAlign=bottom width=0%>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 43.02%; PADDING-TOP: 0in"
    vAlign=bottom width="43%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><I><FONT
      style="FONT-SIZE: 10pt; FONT-STYLE: italic; LETTER-SPACING: -0.1pt"
      face="Times New Roman" size=2>Revenues from external
      customers:</FONT></I></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 0.98%; PADDING-TOP: 0in"
    vAlign=bottom width=0% bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 43.02%; PADDING-TOP: 0in"
    vAlign=bottom width="43%">
      <P style="MARGIN: 0in 0in 0pt 30pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Acceris Solutions</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.3%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>$</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 10.7%; PADDING-TOP: 0in"
    vAlign=bottom width="10%">
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>6,747</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.3%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>$</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 10.7%; PADDING-TOP: 0in"
    vAlign=bottom width="10%">
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>&#151;</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.3%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>$</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 10.7%; PADDING-TOP: 0in"
    vAlign=bottom width="10%">
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>13,842</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.3%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>$</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 10.7%; PADDING-TOP: 0in"
    vAlign=bottom width="10%">
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>&#151;</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 0.98%; PADDING-TOP: 0in"
    vAlign=bottom width=0%>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 43.02%; PADDING-TOP: 0in"
    vAlign=bottom width="43%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 30pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Acceris Partners</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>29,248</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>20,984</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>52,520</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>43,795</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 0.98%; PADDING-TOP: 0in"
    vAlign=bottom width=0% bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 43.02%; PADDING-TOP: 0in"
    vAlign=bottom width="43%">
      <P style="MARGIN: 0in 0in 0pt 30pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Acceris Technologies</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>1,050</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>888</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>1,050</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>2,469</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 0.98%; PADDING-TOP: 0in"
    vAlign=bottom width=0%>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 43.02%; PADDING-TOP: 0in"
    vAlign=bottom width="43%" bgColor=#eeeeee>
      <P
      style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 0.98%; PADDING-TOP: 0in"
    vAlign=bottom width=0% bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 43.02%; PADDING-TOP: 0in"
    vAlign=bottom width="43%">
      <P style="MARGIN: 0in 0in 0pt 30pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Total revenues from external customers for reportable
      segments</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0.7pt; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 1.3%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>$</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 10.7%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="10%">
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>37,045</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0.7pt; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 1.3%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>$</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 10.7%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="10%">
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>21,872</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0.7pt; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 1.3%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>$</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 10.7%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="10%">
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>67,412</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0.7pt; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 1.3%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>$</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 10.7%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="10%">
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>46,264</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0.7pt; WIDTH: 0.98%; PADDING-TOP: 0in"
    vAlign=bottom width=0%>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 43.02%; PADDING-TOP: 0in"
    vAlign=bottom width="43%" bgColor=#eeeeee>
      <P
      style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
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    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 43.02%; PADDING-TOP: 0in"
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      size=2>Acceris Solutions</FONT></P></TD>
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      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
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      size=2>(569</FONT></P></TD>
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      size=2>&#151;</FONT></P></TD>
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      size=2>(1,845</FONT></P></TD>
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      <P style="MARGIN: 0in 0in 0pt 30pt; TEXT-INDENT: -10pt"><FONT
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      size=2>Acceris Partners</FONT></P></TD>
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      size=2>(1,488</FONT></P></TD>
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      size=2>(12,871</FONT></P></TD>
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      <P style="MARGIN: 0in 0in 0pt 30pt; TEXT-INDENT: -10pt"><FONT
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      size=2>Acceris Technologies</FONT></P></TD>
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      size=2>476</FONT></P></TD>
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      size=2>185</FONT></P></TD>
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    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>402</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
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    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
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      size=2>1,104</FONT></P></TD>
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    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="12%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="12%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 0.98%; PADDING-TOP: 0in"
    vAlign=bottom width=0%>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 43.02%; PADDING-TOP: 0in"
    vAlign=top width="43%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 30pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Total segment loss for reportable segments</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>(1,581</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>(413</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>(14,314</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>(918</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 0.98%; PADDING-TOP: 0in"
    vAlign=bottom width=0% bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>)</FONT></P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 43.02%; PADDING-TOP: 0in"
    vAlign=top width="43%">
      <P style="MARGIN: 0in 0in 0pt 30pt; TEXT-INDENT: -10pt"><FONT
      face="Times New Roman" size=2><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt">Unallocated amounts in
      consolidated</FONT> <FONT style="LETTER-SPACING: -0.1pt">net
      loss:</FONT></FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 0.98%; PADDING-TOP: 0in"
    vAlign=bottom width=0%>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 43.02%; PADDING-TOP: 0in"
    vAlign=top width="43%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 40pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Amortization of discount on notes payable</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>(192</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>(137</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>(382</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>(272</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 0.98%; PADDING-TOP: 0in"
    vAlign=bottom width=0% bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>)</FONT></P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 43.02%; PADDING-TOP: 0in"
    vAlign=top width="43%">
      <P style="MARGIN: 0in 0in 0pt 40pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Corporate interest expense</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>(2,451</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>(1,123</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>(4,646</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 12%; PADDING-TOP: 0in"
    vAlign=bottom width="12%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>(2,139</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 0.98%; PADDING-TOP: 0in"
    vAlign=bottom width=0%>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>)</FONT></P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 43.02%; PADDING-TOP: 0in"
    vAlign=top width="43%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 40pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Other corporate expenses</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>(949</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>(624</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>(1,351</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="12%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>(1,472</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 0.98%; PADDING-TOP: 0in"
    vAlign=bottom width=0% bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>)</FONT></P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 43.02%; PADDING-TOP: 0in"
    vAlign=top width="43%">
      <P style="MARGIN: 0in 0in 0pt 30pt; TEXT-INDENT: -10pt"><FONT
      face="Times New Roman" size=2><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt">Consolidated net loss from
      continuing</FONT> <FONT
      style="LETTER-SPACING: -0.1pt">operations</FONT></FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0.7pt; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 1.3%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>$</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 10.7%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="10%">
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>(5,173</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0.7pt; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 1.3%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>$</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 10.7%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="10%">
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>(2,297</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0.7pt; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 1.3%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>$</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 10.7%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="10%">
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>(20,693</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0.7pt; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 1.3%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>$</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 10.7%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="10%">
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>(4,801</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0.7pt; WIDTH: 0.98%; PADDING-TOP: 0in"
    vAlign=bottom width=0%>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>)</FONT></P></TD></TR></TABLE>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2>The accompanying notes are
an integral part of these consolidated financial statements</FONT></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2>12</FONT></P>





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





<P
style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; FONT-FAMILY: 'Times New Roman'">&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><B><FONT
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt" face="Times New Roman" size=2>Item 2 &#150;
Management&#146;s Discussion and Analysis and Results of Operations</FONT></B></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>The following discussion should be read in
conjunction with the information contained in the financial statements of the
Company and the notes thereto appearing elsewhere herein and in conjunction with
the Management&#146;s Discussion and Analysis set forth in the Company&#146;s Form 10-K/A
for the year ended December 31, 2002 and Form 10-Q/A for the quarter ended March
31, 2003.&nbsp; All numbers are in thousands except for per share
data.</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P
style="FONT-WEIGHT: bold; MARGIN: 0in 0in 0pt; PAGE-BREAK-AFTER: auto; FONT-STYLE: italic; TEXT-ALIGN: left"
align=left><B><I><FONT style="FONT-SIZE: 10pt" face="Times New Roman"
size=2>Forward Looking Information</FONT></I></B></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><I><FONT
style="FONT-SIZE: 10pt; FONT-STYLE: italic" face="Times New Roman" size=2>This
report contains certain &#147;forward-looking statements&#148; within the meaning of
Section 27A of the Securities Act of 1933, as amended, Section 21E of the
Securities Exchange Act of 1934, as amended, and information relating to I-Link
that are based on management&#146;s exercise of business judgment as well as
assumptions made by and information currently available to management. When used
in this document, the words &#147;may&#148;,&#148; will&#148;, &#147; anticipate&#148;,&#148; &#147;believe,&#148;
&#147;estimate,&#148; &#147;expect,&#148; and &#147;intend&#148; and words of similar import, are intended to
identify any forward-looking statements. You should not place undue reliance on
these forward-looking statements.&nbsp; These statements reflect our current
view of future events and are subject to certain risks and uncertainties as
noted below. Should one or more of these risks or uncertainties materialize, or
should underlying assumptions prove incorrect, our actual results could differ
materially from those anticipated in these forward-looking
statements.</FONT></I></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in; TEXT-ALIGN: left"
align=left><FONT style="FONT-SIZE: 10pt" face="Times New Roman" size=2>Although
we believe that our expectations are based on reasonable assumptions, we can
give no assurance that our expectations will materialize.&nbsp; Many factors
could cause actual results to differ materially from our forward-looking
statements.&nbsp; Several of these factors include, without
limitation:</FONT></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0in; TEXT-ALIGN: left"
align=left><FONT style="FONT-SIZE: 10pt" face="Times New Roman"
size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt 0.5in; TEXT-INDENT: -0.25in; TEXT-ALIGN: left"
align=left><FONT style="FONT-SIZE: 12pt" face="Times New Roman"
size=3>&#149;</FONT><FONT style="FONT-SIZE: 3pt" face="Times New Roman"
size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT style="FONT-SIZE: 10pt" face="Times New Roman" size=2>Our ability
to:</FONT></P>
<P style="MARGIN: 0in 0in 0pt 0.75in; TEXT-INDENT: -0.25in; TEXT-ALIGN: left"
align=left><FONT style="FONT-SIZE: 10pt" face="Times New Roman"
size=2>&#149;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; finance and manage expected
growth;</FONT></P>
<P style="MARGIN: 0in 0in 0pt 0.75in; TEXT-INDENT: -0.25in; TEXT-ALIGN: left"
align=left><FONT style="FONT-SIZE: 10pt" face="Times New Roman"
size=2>&#149;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; maintain our relationship with
telecommunication and content providers;</FONT></P>
<P style="MARGIN: 0in 0in 0pt 0.75in; TEXT-INDENT: -0.25in; TEXT-ALIGN: left"
align=left><FONT style="FONT-SIZE: 10pt" face="Times New Roman"
size=2>&#149;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; provide ongoing competitive
services and pricing;</FONT></P>
<P style="MARGIN: 0in 0in 0pt 0.75in; TEXT-INDENT: -0.25in; TEXT-ALIGN: left"
align=left><FONT style="FONT-SIZE: 10pt" face="Times New Roman"
size=2>&#149;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; retain and attract key
personnel;</FONT></P>
<P style="MARGIN: 0in 0in 0pt 0.75in; TEXT-INDENT: -0.25in; TEXT-ALIGN: left"
align=left><FONT style="FONT-SIZE: 10pt" face="Times New Roman"
size=2>&#149;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; operate effective network
facilities;</FONT></P>
<P style="MARGIN: 0in 0in 0pt 0.75in; TEXT-INDENT: -0.25in; TEXT-ALIGN: left"
align=left><FONT style="FONT-SIZE: 12pt" face="Times New Roman"
size=3>&#149;</FONT><FONT style="FONT-SIZE: 3pt" face="Times New Roman"
size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT style="FONT-SIZE: 10pt" face="Times New Roman" size=2>maintain
favorable relationships with local exchange carriers (&#147;LEC&#148;s), long distance
providers and other vendors; including our ability to meet our usage
commitments;</FONT></P>
<P style="MARGIN: 0in 0in 0pt 0.75in; TEXT-INDENT: -0.25in; TEXT-ALIGN: left"
align=left><FONT style="FONT-SIZE: 12pt" face="Times New Roman"
size=3>&#149;</FONT><FONT style="FONT-SIZE: 3pt" face="Times New Roman"
size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT style="FONT-SIZE: 10pt" face="Times New Roman" size=2>attract new
subscribers while minimizing subscriber attrition;</FONT></P>
<P style="MARGIN: 0in 0in 0pt 0.75in; TEXT-INDENT: -0.25in; TEXT-ALIGN: left"
align=left><FONT style="FONT-SIZE: 12pt" face="Times New Roman"
size=3>&#149;</FONT><FONT style="FONT-SIZE: 3pt" face="Times New Roman"
size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT style="FONT-SIZE: 10pt" face="Times New Roman" size=2>adjust the
channel of distribution for Acceris Partners from a direct and multi level
marketing (MLM) agent channel strategy to a commercial agent and MLM strategy
which includes adding a 1+ offering to our current 10-10-xxx product;</FONT></P>
<P style="MARGIN: 0in 0in 0pt 0.75in; TEXT-INDENT: -0.25in; TEXT-ALIGN: left"
align=left><FONT style="FONT-SIZE: 12pt" face="Times New Roman"
size=3>&#149;</FONT><FONT style="FONT-SIZE: 3pt" face="Times New Roman"
size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT style="FONT-SIZE: 10pt" face="Times New Roman" size=2>revitalize
the sales efforts of the business operations acquired out of bankruptcy
(RSL);</FONT></P>
<P style="MARGIN: 0in 0in 0pt 0.75in; TEXT-INDENT: -0.25in; TEXT-ALIGN: left"
align=left><FONT style="FONT-SIZE: 12pt" face="Times New Roman"
size=3>&#149;</FONT><FONT style="FONT-SIZE: 3pt" face="Times New Roman"
size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT style="FONT-SIZE: 10pt" face="Times New Roman" size=2>efficiently
integrate completed and currently contemplated acquisitions;</FONT></P>
<P style="MARGIN: 0in 0in 0pt 0.75in; TEXT-INDENT: -0.25in; TEXT-ALIGN: left"
align=left><FONT style="FONT-SIZE: 12pt" face="Times New Roman"
size=3>&#149;</FONT><FONT style="FONT-SIZE: 3pt" face="Times New Roman"
size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT style="FONT-SIZE: 10pt" face="Times New Roman" size=2>address legal
proceedings in a effective manner;</FONT></P>
<P style="MARGIN: 0in 0in 0pt 0.5in; TEXT-INDENT: 0in; TEXT-ALIGN: left"
align=left><FONT style="FONT-SIZE: 10pt" face="Times New Roman"
size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt 0.5in; TEXT-INDENT: -0.25in; TEXT-ALIGN: left"
align=left><FONT style="FONT-SIZE: 12pt" face="Times New Roman"
size=3>&#149;</FONT><FONT style="FONT-SIZE: 3pt" face="Times New Roman"
size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT style="FONT-SIZE: 10pt" face="Times New Roman" size=2>Changes in
federal and state governmental regulation of the long distance
telecommunications and internet industries;</FONT></P>
<P style="MARGIN: 0in 0in 0pt 0.5in; TEXT-INDENT: -0.25in; TEXT-ALIGN: left"
align=left><FONT style="FONT-SIZE: 12pt" face="Times New Roman"
size=3>&#149;</FONT><FONT style="FONT-SIZE: 3pt" face="Times New Roman"
size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT style="FONT-SIZE: 10pt" face="Times New Roman" size=2>The adoption
of new, or changes in, accounting principles;</FONT></P>
<P style="MARGIN: 0in 0in 0pt 0.5in; TEXT-INDENT: -0.25in; TEXT-ALIGN: left"
align=left><FONT style="FONT-SIZE: 12pt" face="Times New Roman"
size=3>&#149;</FONT><FONT style="FONT-SIZE: 3pt" face="Times New Roman"
size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT style="FONT-SIZE: 10pt" face="Times New Roman" size=2>Our ability
to maintain, operate and upgrade our information systems network;</FONT></P>
<P style="MARGIN: 0in 0in 0pt 0.5in; TEXT-INDENT: -0.25in; TEXT-ALIGN: left"
align=left><FONT style="FONT-SIZE: 12pt" face="Times New Roman"
size=3>&#149;</FONT><FONT style="FONT-SIZE: 3pt" face="Times New Roman"
size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT style="FONT-SIZE: 10pt" face="Times New Roman" size=2>Our ability
to complete our debt restructuring agreement with Counsel;</FONT></P>
<P style="MARGIN: 0in 0in 0pt 0.5in; TEXT-INDENT: -0.25in; TEXT-ALIGN: left"
align=left><FONT style="FONT-SIZE: 12pt" face="Times New Roman"
size=3>&#149;</FONT><FONT style="FONT-SIZE: 3pt" face="Times New Roman"
size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT style="FONT-SIZE: 10pt" face="Times New Roman" size=2>Counsel&#146;s
continued commitment and ability to finance funds required by the operations of
the business as well as our own ability to fund any cash
requirements;</FONT></P>
<P style="MARGIN: 0in 0in 0pt 0.5in; TEXT-INDENT: -0.25in; TEXT-ALIGN: left"
align=left><FONT style="FONT-SIZE: 12pt" face="Times New Roman"
size=3>&#149;</FONT><FONT style="FONT-SIZE: 3pt" face="Times New Roman"
size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT style="FONT-SIZE: 10pt" face="Times New Roman" size=2>Other risks
referenced from time to time in our filings with the SEC.</FONT></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in; TEXT-ALIGN: left"
align=left><FONT style="FONT-SIZE: 10pt" face="Times New Roman"
size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>We undertake no obligation and do not intend to
update, revise or otherwise publicly release any revisions to these
forward-looking statements to reflect events or circumstances after the date
hereof or to reflect the occurrence of any unanticipated events.</FONT></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2>13</FONT></P>



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


<P
style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; FONT-FAMILY: 'Times New Roman'">&nbsp;</P>
<H3
style="FONT-WEIGHT: bold; MARGIN: 0in 0in 0pt; PAGE-BREAK-AFTER: auto"><B><FONT
style="FONT-SIZE: 10pt" face="Times New Roman"
size=2>Restatement</FONT></B></H3>

<P align="left" style="font-size: 10pt"><B>1) Network Service Offering &#151; SAB 101/103</B>

<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>The consolidated financial statements for the
quarter ended March 31, 2003 have been restated from those originally issued.
The year to date financial results referenced to herein, include the impact of
the restatement on the first quarter of 2003. The reason for the restatement and
the impact of the restatement are as follows.&nbsp; I-Link commenced the sale of
a network service offering in November 2002 and ceased offering the service on
July 23, 2003.&nbsp; Revenue from this service offering was recorded as an
element of telecommunication services which we had initially recorded on the
accrual basis and estimated uncollectible revenues.&nbsp; In the second quarter
of 2003, we determined that collectibility of the amounts billed to customers
was not reasonably assured at the time of billing.&nbsp; Accordingly, we have
revised our method of accounting for revenues from this network service
offering, from the accrual method to recognition of revenue when the amount of
our actual cash collections are known and retained by us.&nbsp; Under our
agreement with the LEC&#146;s, cash collections remitted to us are subject to
adjustment generally within two to four months.&nbsp; Commissions (included in
selling, general and administrative expense) and estimated bad debt expenses
associated with the eliminated revenues have been eliminated.&nbsp; All other
direct expenses such as telecommunications network expenses are expensed as
incurred and totaled $6,205 in the first quarter of 2003.&nbsp; An estimate of
commission expense of $722 has been recognized in the first quarter of 2003,
which coupled with a reversal (due to change from the accrual method of
accounting) of a commission adjustment of $599 as originally reported, results
in an adjustment of $1,322 to commissions expense.&nbsp; The effect of these
changes is an increase in the net loss for the first quarter of 2003 of $11,972,
or $.10 per share.&nbsp; Under the program as of March 31, 2003, we collected
net cash of $5,125 for which no revenue recognition occurred until the second
quarter of 2003.&nbsp; In accordance with the accounting policy this amount was
recorded as deferred revenue as of March 31, 2003.&nbsp; We anticipate
recognizing revenue from this program commencing in the second quarter and
ending in the fourth quarter of 2003.&nbsp; The fourth quarter of 2002 has also
been restated as presented in our amended annual report on Form
10K/A.</FONT></P>

<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>



<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>The effect of this change on the three-months
ended March 31, 2003 is set out in the following table:</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<TABLE
style="MARGIN-LEFT: 1in; WIDTH: 65%; FONT-FAMILY: 'Times New Roman'; BORDER-COLLAPSE: collapse"
cellSpacing=0 cellPadding=0 width="65%" border=0>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 70.9%; PADDING-TOP: 0in"
    vAlign=top width="70%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>Net loss as
      originally reported</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 3.88%; PADDING-TOP: 0in"
    vAlign=bottom width="3%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.84%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>$</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 21.44%; PADDING-TOP: 0in"
    vAlign=bottom width="21%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>(2,923</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.94%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>)</FONT></P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 70.9%; PADDING-TOP: 0in"
    vAlign=top width="70%">
      <P style="MARGIN: 0in 0in 0pt 20pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>Reduction of
      telecommunication services revenue</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 3.88%; PADDING-TOP: 0in"
    vAlign=bottom width="3%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 23.28%; PADDING-TOP: 0in"
    vAlign=bottom width="23%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman"
size=2>(11,627</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.94%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>)</FONT></P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 70.9%; PADDING-TOP: 0in"
    vAlign=top width="70%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 20pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>Reduction of
      provision for doubtful accounts</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 3.88%; PADDING-TOP: 0in"
    vAlign=bottom width="3%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 23.28%; PADDING-TOP: 0in"
    vAlign=bottom width="23%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>977</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.94%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 70.9%; PADDING-TOP: 0in"
    vAlign=top width="70%">
      <P style="MARGIN: 0in 0in 0pt 20pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>Increase in selling,
      general and administrative expense</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 3.88%; PADDING-TOP: 0in"
    vAlign=bottom width="3%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 23.28%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="23%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>(1,322</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.94%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>)</FONT></P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 70.9%; PADDING-TOP: 0in"
    vAlign=top width="70%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>Net loss as
      restated on Form 10Q/A#1</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 3.88%; PADDING-TOP: 0in"
    vAlign=bottom width="3%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 1.84%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>$</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 21.44%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="21%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman"
size=2>(14,895</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.94%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>)</FONT></P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 70.9%; PADDING-TOP: 0in"
    vAlign=top width="70%">
      <P
      style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 3.88%; PADDING-TOP: 0in"
    vAlign=bottom width="3%">
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 23.28%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="23%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.94%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 70.9%; PADDING-TOP: 0in"
    vAlign=top width="70%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>Net loss per share
      as originally reported</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 3.88%; PADDING-TOP: 0in"
    vAlign=bottom width="3%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 1.84%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>$</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 21.44%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="21%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>(0.03</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.94%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>)</FONT></P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 70.9%; PADDING-TOP: 0in"
    vAlign=top width="70%">
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>Net loss per share
      as restated on Form 10Q/A#1</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 3.88%; PADDING-TOP: 0in"
    vAlign=bottom width="3%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 1.84%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>$</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 21.42%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="21%">
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>(0.13</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.94%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>)</FONT></P></TD></TR></TABLE>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><FONT
style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
size=2>The following sets forth the effect of these restatements on the
consolidated balance sheet as of March 31, 2003.</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<TABLE
style="MARGIN-LEFT: 1in; WIDTH: 69.98%; FONT-FAMILY: 'Times New Roman'; BORDER-COLLAPSE: collapse"
cellSpacing=0 cellPadding=0 width="69%" border=0>

  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 39.34%; PADDING-TOP: 0in"
    vAlign=bottom width="39%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2.82%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 16.98%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="16%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 8pt; LETTER-SPACING: -0.1pt"
      face="Times New Roman" size=1>As Originally<BR>Reported</FONT></B></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2.82%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 16.98%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="16%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 8pt; LETTER-SPACING: -0.1pt"
      face="Times New Roman" size=1>Adjustments</FONT></B></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2.82%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 16.98%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="16%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 8pt; LETTER-SPACING: -0.1pt"
      face="Times New Roman" size=1>As Restated<br>on Form 10Q/A#1</FONT></B></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.28%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 39.34%; PADDING-TOP: 0in"
    vAlign=bottom width="39%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Accounts receivable, net</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2.82%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 1.84%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>$</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 15.14%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="15%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>24,653</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2.82%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 1.84%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>$</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 15.14%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="15%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>(10,352</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2.82%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 1.84%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>$</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 15.12%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="15%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>14,301</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.28%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 39.34%; PADDING-TOP: 0in"
    vAlign=bottom width="39%">
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Unearned revenue</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2.82%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 16.98%; PADDING-TOP: 0in"
    vAlign=bottom width="16%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>1,179</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2.82%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 16.98%; PADDING-TOP: 0in"
    vAlign=bottom width="16%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>5,125</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2.82%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 16.98%; PADDING-TOP: 0in"
    vAlign=bottom width="16%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>6,304</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.28%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 1pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 39.34%; PADDING-TOP: 0in"
    vAlign=bottom width="39%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Shareholders&#146; deficit</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2.82%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 16.98%; PADDING-TOP: 0in"
    vAlign=bottom width="16%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>(63,342</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2.82%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 16.98%; PADDING-TOP: 0in"
    vAlign=bottom width="16%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>(15,477</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2.82%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 16.98%; PADDING-TOP: 0in"
    vAlign=bottom width="16%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>(78,819</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.28%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>)</FONT></P></TD></TR>
  <TR>
    <TD
    style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none"
    width=199></TD>
    <TD
    style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none"
    width=14></TD>
    <TD
    style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none"
    width=9></TD>
    <TD
    style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none"
    width=76></TD>
    <TD
    style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none"
    width=14></TD>
    <TD
    style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none"
    width=9></TD>
    <TD
    style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none"
    width=76></TD>
    <TD
    style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none"
    width=14></TD>
    <TD
    style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none"
    width=9></TD>
    <TD
    style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none"
    width=76></TD>
    <TD
    style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none"
    width=6></TD></TR></TABLE>




<P align="left" style="font-size: 10pt"><B>2) Beneficial Conversion Feature &#151; Emerging Issues Task Force Issue No.&nbsp;00-27</B>


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The consolidated financial statements of the company have also been restated in
each reporting period from the fourth quarter of 2002 through to the first
quarter of 2004 to record additional deemed interest expense for
beneficial conversion features (&#147;BCF&#148;) as required by Emerging Issues Task Force Issue No.&nbsp;00-27 (&#147;EITF 00-27&#148;).


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;On September&nbsp;20, 2004, management of the Company concluded that the accounting
principles as set forth in EITF 00-27, regarding BCF, had not been
properly applied in current and prior periods to its
convertible debentures issued under a March&nbsp;2001 loan agreement
for which the Company had previously determined BCF of
$1.1&nbsp;million. The initial determination of the
BCF in 2001 at the respective issue dates of such debt was correct. However, adjustments to the
conversion price and the number of conversion shares were made under the debentures&#146;
anti-dilution provisions. The various anti-dilution events and their
respective impacts on the number of shares and the conversion price were
disclosed in the Company&#146;s previous public filings. However, the principles
under EITF 00-27 also require a redetermination of the BCF at each date an
anti-dilution event occurred. This redetermination was not completed in prior
reporting periods. Additionally, the accumulation of unpaid interest
costs which are required by the debt terms to be added to principal
and which are payable at maturity on
these same convertible debentures has been deemed to be interest paid in kind
(&#147;PIK&#148;); such interest also contains a conversion feature,
and the payment of such interest in the form of PIK interest is
non-discretionary requiring the determination of a BCF in the PIK
interest. This
determination was not made by the Company in its prior reportings.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company&#146;s management has now concluded that a restatement is required and
has brought these matters for consideration before the Audit Committee and the
full Board of Directors of the Company. Having considered the circumstances
underlying the accounting errors and their effects upon the Company&#146;s prior
filings, and having discussed these matters with the Company&#146;s management, the
Audit Committee concluded that the previously issued financial statements
should not be relied upon and approved and authorized the Company&#146;s management
to amend certain previously filed public reports to reflect deemed interest
expense from such BCF.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Although the error affects 2001, 2002 and 2003, the $23 cumulative effect on earnings through the third quarter of 2002 was recorded in the fourth quarter of 2002 as a charge to interest expense. Therefore, the correction is an increase in deemed interest
expense and net loss, in all reporting periods from the fourth quarter of 2002
through the first quarter of 2004, and a reduction in reported liabilities and
stockholders&#146; deficit in all reporting periods from the fourth quarter of 2002
through the first quarter of 2004. The effect of these errors is detailed, by
reporting period, below. The restatement had no effect on loss from
discontinued operations or net loss per share from discontinued operations.


<P align="left" style="font-size: 10pt"><B>Effect of the restatements on the consolidated statements of operations<BR>
(in thousands of dollars except per share amounts)<BR>
(per share information reported on a post 20:1 stock consolidation basis for all periods shown. Stock consolidation enacted in the fourth quarter of 2003)</B>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="31%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="4%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="4%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="4%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="4%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="4%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="4%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="4%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="4%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="4%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid gray"><B>Three months</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid gray"><B>Three months</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid gray"><B>Three months</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid gray"><B>Three months</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid gray"><B>Three months</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid gray"><B>Three months</B></TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid gray"><B>ended</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid gray"><B>ended</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid gray"><B>ended</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid gray"><B>ended</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid gray"><B>ended</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid gray"><B>ended</B></TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid gray"><B>Dec. 31, 2002</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid gray"><B>March 31, 2003</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid gray"><B>June 30, 2003</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid gray"><B>Sept. 30, 2003</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid gray"><B>Dec. 31, 2003</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid gray"><B>March 31, 2004</B></TD>
</TR>

<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>(unaudited)</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>(unaudited)</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>(unaudited)</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>(unaudited)</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>(unaudited)</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>(unaudited)</B></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom" style="background: #eeeeee">
    <TD><DIV style="margin-left:10px; text-indent:-10px">Net income (loss)&nbsp;as previously reported
on Form&nbsp;10-K or 10-Q</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">$</TD>
    <TD align="right">(11,117</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">$</TD>
    <TD align="right">(14,895</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">$</TD>
    <TD align="right">(3,713</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">$</TD>
    <TD align="right">(3,257</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">$</TD>
    <TD align="right">(4,456</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right">594</TD>
    <TD>&nbsp;</TD>
</TR>

<TR valign="bottom">
    <TD><DIV style="margin-left:10px; text-indent:-10px">Correction of EITF 00-27 errors</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right">(301</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right">(902</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right">(1,089</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right">(1,337</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right">(1,779</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right">(1,801</TD>
    <TD nowrap>)</TD>
</TR>

<TR valign="bottom" style="background: #eeeeee">
    <TD><DIV style="margin-left:10px; text-indent:-10px">Net loss as currently reported on
revised Form&nbsp;10-K or 10-Q</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">$</TD>
    <TD align="right"><HR size="1" noshade>(11,418</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">$</TD>
    <TD align="right"><HR size="1" noshade>(15,797</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">$</TD>
    <TD align="right"><HR size="1" noshade>(4,802</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">$</TD>
    <TD align="right"><HR size="1" noshade>(4,594</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">$</TD>
    <TD align="right"><HR size="1" noshade>(6,235</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">$</TD>
    <TD align="right"><HR size="1" noshade>(1,207</TD>
    <TD nowrap>)</TD>
</TR>

<TR style="font-size: 1px">
    <TD><DIV style="margin-left:10px; text-indent:-10px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><HR size="4" noshade>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><HR size="4" noshade>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><HR size="4" noshade>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><HR size="4" noshade>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><HR size="4" noshade>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><HR size="4" noshade>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:10px; text-indent:-10px">Net income (loss)&nbsp;per share as previously
reported on Form&nbsp;10-K or 10-Q</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">$</TD>
    <TD align="right">(1.92</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">$</TD>
    <TD align="right">(2.55</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">$</TD>
    <TD align="right">(0.64</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">$</TD>
    <TD align="right">(0.56</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">$</TD>
    <TD align="right">(0.44</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right">0.03</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:10px; text-indent:-10px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><HR size="4" noshade>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><HR size="4" noshade>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><HR size="4" noshade>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><HR size="4" noshade>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><HR size="4" noshade>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><HR size="4" noshade>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #eeeeee">
    <TD><DIV style="margin-left:10px; text-indent:-10px">Net loss per share as currently
reported on revised Form&nbsp;10-K or
10-Q</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">$</TD>
    <TD align="right">(1.96</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">$</TD>
    <TD align="right">(2.71</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">$</TD>
    <TD align="right">(0.82</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">$</TD>
    <TD align="right">(0.79</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">$</TD>
    <TD align="right">(0.59</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right">(0.06</TD>
    <TD nowrap>)</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:10px; text-indent:-10px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><HR size="4" noshade>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><HR size="4" noshade>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><HR size="4" noshade>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><HR size="4" noshade>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><HR size="4" noshade>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><HR size="4" noshade>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>

<!-- End Table Body -->
</TABLE>
</DIV>



<P align="left" style="font-size: 10pt"><B>Effect of the restatements on the consolidated balance sheets<BR>
(in thousands of dollars)</B>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="22%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="4%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="4%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="4%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="4%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="4%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="4%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="4%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="4%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="4%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD><DIV style="margin-left:10px; text-indent:-10px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" align="center" style="border-bottom: 1px solid gray"><b>As at</b></TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" align="center" style="border-bottom: 1px solid gray"><b>As at</b></TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" align="center" style="border-bottom: 1px solid gray"><b>As at</b></TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" align="center" style="border-bottom: 1px solid gray"><b>As at</b></TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" align="center" style="border-bottom: 1px solid gray"><b>As at</b></TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" align="center" style="border-bottom: 1px solid gray"><b>As at</b></TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD><DIV style="margin-left:10px; text-indent:-10px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" align="center" style="border-bottom: 1px solid gray"><b>Dec. 31, 2002</b></TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" align="center" style="border-bottom: 1px solid gray"><b>March 31, 2003</b></TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" align="center" style="border-bottom: 1px solid gray"><b>June 30, 2003</b></TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" align="center" style="border-bottom: 1px solid gray"><b>Sept. 30, 2003</b></TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" align="center" style="border-bottom: 1px solid gray"><b>Dec. 31, 2003</b></TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" align="center" style="border-bottom: 1px solid gray"><b>March 31, 2004</b></TD>
</TR>

<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>(unaudited)</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>(unaudited)</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>(unaudited)</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>(unaudited)</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>(unaudited)</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>(unaudited)</B></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom" style="background: #eeeeee">
    <TD><DIV style="margin-left:10px; text-indent:-10px"><B>Notes payable to a related party:</B></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>

<TR valign="bottom">
    <TD><DIV style="margin-left:20px; text-indent:-10px">As previously reported on
Form&nbsp;10-K or 10-Q</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right">30,058</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right">30,496</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right">30,985</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right">33,483</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right">35,073</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right">41,060</TD>
    <TD>&nbsp;</TD>
</TR>

<TR valign="bottom" style="background: #eeeeee">
    <TD><DIV style="margin-left:20px; text-indent:-10px">Correction of EITF 00-27 errors</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right">(6,109</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right">(5,364</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right">(4,437</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right">(3,265</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right">(6,356</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right">(4,834</TD>
    <TD nowrap>)</TD>
</TR>

<TR valign="bottom">
    <TD><DIV style="margin-left:20px; text-indent:-10px">As currently reported on
revised Form&nbsp;10-K or 10-Q</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right"><HR size="1" noshade>23,949</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right"><HR size="1" noshade>25,132</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right"><HR size="1" noshade>26,548</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right"><HR size="1" noshade>30,218</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right"><HR size="1" noshade>28,717</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right"><HR size="1" noshade>36,226</TD>
    <TD>&nbsp;</TD>
</TR>

<TR style="font-size: 1px">
    <TD><DIV style="margin-left:10px; text-indent:-10px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><HR size="4" noshade>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><HR size="4" noshade>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><HR size="4" noshade>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><HR size="4" noshade>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><HR size="4" noshade>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><HR size="4" noshade>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #eeeeee">
    <TD><DIV style="margin-left:10px; text-indent:-10px"><B>Additional paid-in capital:</B></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:20px; text-indent:-10px">As previously reported on
Form&nbsp;10-K or 10-Q</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right">129,553</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right">129,553</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right">129,618</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right">129,618</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right">171,115</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right">171,192</TD>
    <TD>&nbsp;</TD>
</TR>

<TR valign="bottom" style="background: #eeeeee">
    <TD><DIV style="margin-left:20px; text-indent:-10px">Correction of EITF 00-27 errors</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">6,410</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">6,567</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">6,729</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">6,894</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">11,764</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">12,043</TD>
    <TD>&nbsp;</TD>
</TR>

<TR valign="bottom">
    <TD><DIV style="margin-left:20px; text-indent:-10px">As currently reported on
revised Form&nbsp;10-K or 10-Q</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right"><HR size="1" noshade>135,963</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right"><HR size="1" noshade>136,120</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right"><HR size="1" noshade>136,347</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right"><HR size="1" noshade>136,512</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right"><HR size="1" noshade>182,879</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right"><HR size="1" noshade>183,235</TD>
    <TD>&nbsp;</TD>
</TR>

<TR style="font-size: 1px">
    <TD><DIV style="margin-left:10px; text-indent:-10px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><HR size="4" noshade>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><HR size="4" noshade>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><HR size="4" noshade>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><HR size="4" noshade>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><HR size="4" noshade>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><HR size="4" noshade>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #eeeeee">
    <TD><DIV style="margin-left:10px; text-indent:-10px"><B>Accumulated deficit</B>
<BR>As previously reported on
Form&nbsp;10-K or 10-Q</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">$</TD>
    <TD align="right">(194,301</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">$</TD>
    <TD align="right">(209,196</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">$</TD>
    <TD align="right">(212,909</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">$</TD>
    <TD align="right">(216,166</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">$</TD>
    <TD align="right">(220,622</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">$</TD>
    <TD align="right">(220,028</TD>
    <TD nowrap>)</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:20px; text-indent:-10px">Correction of EITF 00-27 errors</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right">(301</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right">(1,203</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right">(2,292</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right">(3,629</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right">(5,408</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right">(7,209</TD>
    <TD nowrap>)</TD>
</TR>

<TR valign="bottom" style="background: #eeeeee">
    <TD><DIV style="margin-left:20px; text-indent:-10px">As currently reported on
revised Form&nbsp;10-K or 10-Q</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">$</TD>
    <TD align="right"><HR size="1" noshade>(194,602</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">$</TD>
    <TD align="right"><HR size="1" noshade>(210,399</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">$</TD>
    <TD align="right"><HR size="1" noshade>(215,201</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">$</TD>
    <TD align="right"><HR size="1" noshade>(219,795</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">$</TD>
    <TD align="right"><HR size="1" noshade>(226,030</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">$</TD>
    <TD align="right"><HR size="1" noshade>(227,237</TD>
    <TD nowrap>)</TD>
</TR>

<TR style="font-size: 1px">
    <TD><DIV style="margin-left:10px; text-indent:-10px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><HR size="4" noshade>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><HR size="4" noshade>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><HR size="4" noshade>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><HR size="4" noshade>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><HR size="4" noshade>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><HR size="4" noshade>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:10px; text-indent:-10px"><B>Stockholders&#146; equity (deficit):</B></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #eeeeee">
    <TD><DIV style="margin-left:20px; text-indent:-10px">As previously reported on
Form&nbsp;10-K or 10-Q</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">$</TD>
    <TD align="right">(63,925</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">$</TD>
    <TD align="right">(78,820</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">$</TD>
    <TD align="right">(82,468</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">$</TD>
    <TD align="right">(85,725</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">$</TD>
    <TD align="right">(49,309</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">$</TD>
    <TD align="right">(47,292</TD>
    <TD nowrap>)</TD>
</TR>

<TR valign="bottom">
    <TD><DIV style="margin-left:20px; text-indent:-10px">Correction of EITF 00-27 errors</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">6,109</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">5,364</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">4,437</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">3,265</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">6,356</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">4,834</TD>
    <TD>&nbsp;</TD>
</TR>

<TR valign="bottom" style="background: #eeeeee">
    <TD><DIV style="margin-left:20px; text-indent:-10px">As currently reported on
revised Form&nbsp;10-K or 10-Q</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">$</TD>
    <TD align="right"><HR size="1" noshade>(57,816</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">$</TD>
    <TD align="right"><HR size="1" noshade>(73,456</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">$</TD>
    <TD align="right"><HR size="1" noshade>(78,031</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">$</TD>
    <TD align="right"><HR size="1" noshade>(82,460</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">$</TD>
    <TD align="right"><HR size="1" noshade>(42,953</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">$</TD>
    <TD align="right"><HR size="1" noshade>(42,458</TD>
    <TD nowrap>)</TD>
</TR>

<TR style="font-size: 1px">
    <TD><DIV style="margin-left:10px; text-indent:-10px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><HR size="4" noshade>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><HR size="4" noshade>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><HR size="4" noshade>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><HR size="4" noshade>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><HR size="4" noshade>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><HR size="4" noshade>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>

<!-- End Table Body -->
</TABLE>
</DIV>








<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><B><FONT
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt" face="Times New Roman"
size=2>Operations</FONT></B></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P
style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in; LETTER-SPACING: -0.1pt; TEXT-ALIGN: left"
align=left><FONT style="FONT-SIZE: 10pt" face="Times New Roman" size=2>I-Link
has a single majority owner (Counsel Communications LLC) which is a wholly-owned
subsidiary of Counsel Corp. (collectively &#147;Counsel&#148;).</FONT></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2>14</FONT></P>




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



<P
style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: center"
align=center>&nbsp;</P>
<P
style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in; LETTER-SPACING: -0.1pt; TEXT-ALIGN: left"
align=left><FONT style="FONT-SIZE: 10pt" face="Times New Roman" size=2>The
principal continuing operation of I-Link began in June 2001, when our wholly
owned subsidiary WorldxChange Corp. (&#147;WorldxChange&#148;) purchased certain assets
and assumed certain liabilities of WorldxChange Communications, Inc.
WorldxChange is a facilities-based telecommunications carrier that provides
international and domestic long-distance service to retail customers.&nbsp;
Telecommunication services provided by WorldxChange consist primarily of a
dial-around product that allows a customer to make a call from any phone by
dialing a 10-10-XXX prefix.&nbsp; WorldxChange also offers a 1+ product
(allowing a customer to pick up the phone and dial 1+ area code and number) to
its customers.&nbsp; WorldxChange primarily utilizes commercial agents as well
as MLM agents to retain and attract new customers.</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P
style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in; LETTER-SPACING: -0.1pt; TEXT-ALIGN: left"
align=left><FONT style="FONT-SIZE: 10pt" face="Times New Roman"
size=2>Continuing operations also includes the Enterprise and Agent business of
RSL COM U.S.A. Inc (&#147;RSL&#148;) which WorldxChange purchased on December 10,
2002.&nbsp; These businesses provide long distance voice and data services,
including frame relay, to small and medium size businesses (&#147;Direct&#148; business),
and long distance and other voice services to small businesses and the
consumer/residential market (&#147;A&amp;R&#148; business). Additionally, in August 2003,
we announced that we intend to offer local communications products to our
residential and small business customers beginning in the fourth quarter of
2003.&nbsp; The service will be provided under the terms of the Unbundled
Network Element Platform (UNE-P) authorized by the Telecommunications Act of
1996 and will be available in New York and New Jersey initially, expanding to
other markets throughout the United States.</FONT></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>I-Link, through it&#146;s subsidiary I-Link
Communications Inc. (&#147;ILC&#148;), historically offered enhanced telecommunication
services and products based on Internet Protocol (&#147;IP&#148;) technology.&nbsp; The
suite of services included a one number &#147;follow me&#148; service, long distance
calling, unified messaging and conference calling.&nbsp; On December 6, 2002, we
entered into an agreement to sell substantially all of the assets and customer
base of ILC to Buyers United, Inc. (&#147;BUI&#148;). The sale closed on May 1,
2003.&nbsp; The sale included the physical assets required to operate I-Link&#146;s
nationwide network using its patented VoIP technology (constituting the core
business of ILC) and a fully paid perpetual license to use our proprietary
software-based network convergence solution for voice and data.&nbsp; The
results of ILC have been classified as discontinued operations in our statements
of operations.&nbsp; Assets and liabilities as of June 30, 2003 related to ILC
have been reflected as assets and liabilities of discontinued operations in the
balance sheet as of June 30, 2003.</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>I-Link continues to offer licenses to use our
technology, which allows its customers to reduce telecommunication costs and/or
enter the enhanced communications market. In January 2003, we entered into our
second domestic agreement with a communications company, to license and assist
that company in deploying a similar network solution for voice and
data.</FONT></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>We have three issued patents and utilize the
technology underlying those patents in providing our products and services. We
have also licensed certain portions of that technology to third parties. We have
several patent applications that are currently pending before United States
Patent and Trademark Office.</FONT></P>
<P
style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in; LETTER-SPACING: -0.1pt; TEXT-ALIGN: left"
align=left><FONT style="FONT-SIZE: 10pt" face="Times New Roman"
size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>At the next shareholders&#146; meeting, we intend to
ask shareholders to approve a proposal to change the name of I-Link Incorporated
to Acceris Communications Inc.</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>In late 2002, we reorganized I-Link into three
operating segments, namely:</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P
style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 0.75in; TEXT-INDENT: -0.25in; FONT-FAMILY: 'Times New Roman'"><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2>1.</FONT><FONT
style="FONT-SIZE: 3pt"
size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>Acceris Communications Partners (&#147;Acceris Partners&#148;). Acceris Partners is
a combination of the WorldxChange assets acquired in June 2001 and the A&amp;R
business of RSL, which we acquired in December 2002. Acceris Partners is a
facilities-based provider of long distance telecommunication services to end
users.</P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P
style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 0.75in; TEXT-INDENT: -0.25in; FONT-FAMILY: 'Times New Roman'"><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2>2.</FONT><FONT
style="FONT-SIZE: 3pt"
size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>Acceris Communications Solutions (&#147;Acceris Solutions&#148;). Acceris Solutions
is the Direct business of RSL, which was acquired in December 2002.&nbsp;
Acceris Solutions provides customized integrated communications solutions for
voice and data.</P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P
style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 0.75in; TEXT-INDENT: -0.25in; FONT-FAMILY: 'Times New Roman'"><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2>3.</FONT><FONT
style="FONT-SIZE: 3pt"
size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>Acceris Communications Technologies (&#147;Acceris Technologies&#148;). Acceris
Technologies is the former technology licensing and development business of
I-Link.&nbsp; Acceris Technologies offers a fully developed</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2>15</FONT></P>


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<P
style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: center"
align=center>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt 0.75in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>network convergence solution for voice and
data.</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><B><FONT
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt" face="Times New Roman"
size=2>Liquidity and Capital Resources</FONT></B></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P
style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in; LETTER-SPACING: -0.1pt; TEXT-ALIGN: left"
align=left><FONT style="FONT-SIZE: 10pt; LETTER-SPACING: 0pt"
face="Times New Roman" size=2>Cash and cash equivalents at June 30, 2003 were
$2,048 as compared to $3,620 at December 31, 2002.</FONT></P>
<P style="MARGIN: 0in 0in 0pt; LETTER-SPACING: -0.1pt; TEXT-ALIGN: left"
align=left><FONT style="FONT-SIZE: 10pt" face="Times New Roman"
size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; LETTER-SPACING: -0.1pt; TEXT-ALIGN: left"
align=left><U><FONT style="FONT-SIZE: 10pt; LETTER-SPACING: 0pt"
face="Times New Roman" size=2>Cash flow from operating activities</FONT></U></P>
<P style="MARGIN: 0in 0in 0pt; LETTER-SPACING: -0.1pt; TEXT-ALIGN: left"
align=left><FONT style="FONT-SIZE: 10pt" face="Times New Roman"
size=2></FONT>&nbsp;</P>
<P
style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in; LETTER-SPACING: -0.1pt; TEXT-ALIGN: left"
align=left><FONT style="FONT-SIZE: 10pt; LETTER-SPACING: 0pt"
face="Times New Roman" size=2>Cash used by operating activities during the
six-month period ended June 30, 2003 was $5,085 as compared to $3,353 during the
same period ended June 30, 2002. The net increase in cash used in 2003 was
primarily due to: (1) an increase of $8,118 in our net loss after allowance for
non-cash expenses, offset by (2) a decrease in cash used of $9,702 associated
with timing of collections and payments related to accounts receivable, other
assets, unearned revenue, accounts payable and accrued liabilities.</FONT></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><U><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>Cash utilized in investing
activities</FONT></U></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>Net cash used in investing activities in the
six-month period ended June 30, 2003 was $1,145 as compared to net cash used of
$821 in the same period ended June 30, 2002.&nbsp; In the first six months of
2003, cash used by investing activities was attributable to the purchase of
equipment in the amount of&nbsp; $1,305, which amount was offset by cash
received from the sale of assets in the amount of $160.&nbsp; In the first six
months of 2002, cash used by investing activities was attributable to the
purchase of furniture, fixtures, equipment and software.</FONT></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><U><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>Cash provided by financing
activities</FONT></U></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>Financing activities provided net cash of $4,658
in the first six months of 2003 as compared to cash provided of $3,300 in the
same period of 2002.&nbsp; Cash provided in 2003 included net borrowings from
our revolving credit facility of $5,762 and Counsel of $100.&nbsp; These
increases were offset by payments of&nbsp; $1,268 on our capital lease
obligations.&nbsp; Additionally, we received $64 from Counsel as payment of
I-Link expenses.&nbsp; Cash provided in 2002 included proceeds of $5,954 from
notes payable to a related party.&nbsp; These proceeds were offset by net
repayments of $1,311 on our revolving credit facility and $1,343 on long-term
debt and capital lease obligations.&nbsp; As of June 30, 2003, we had borrowed
all amounts available under our revolving credit facility.</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>We incurred a net loss from continuing operations
of $20,693 for the six-months ended June 30, 2003 and as of June 30, 2003 had an
accumulated deficit of $215,201.&nbsp; We anticipate that revenues generated
from operations will be sufficient during the remainder of 2003 and into 2004 to
fund our operations and continued expansion of our private telecommunications
network facilities and anticipated growth in our subscriber base.&nbsp; However,
to the extent that cash flow from operations is insufficient to fund our
operations, we continue to be dependent upon funding from our majority
stockholder, Counsel Springwell Communications LLC (formerly Counsel
Communications LLC), and its parent Counsel Corporation (collectively Counsel)
to fund our operational cash needs (see discussion below).</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><B><FONT
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt" face="Times New Roman" size=2>Current
Position/Future Requirements</FONT></B></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>

<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>We have incurred substantial operating losses and
negative cash flows from operations since inception and had a net capital
deficiency of $78,031 and negative working capital of $62,304 at June 30, 2003.
We financed our operations during the six months ended June 30, 2003 through
related party debt with an outstanding balance of $57,415 and a revolving credit
facility with an outstanding balance of $14,848 as of June 30, 2003.&nbsp; We
have taken steps to improve our cash flow from operations, which include the
curtailment of our Draper, Utah operation, the sale of our former
telecommunications segment to Buyers United Inc. that was completed in May 2003
and the acquisition of RSL. We are pursuing additional third party funding and
have also taken steps to improve our capital structure, which include the
conversion of amounts owed to Counsel of $30,867 to equity as described
below.&nbsp;&nbsp; This conversion is subject to shareholder approval, which is
expected to occur at the next shareholders&#146; meeting.&nbsp; The
remaining $26,548
of related party debt which is not subject to the debt restructuring, matures on
June 30, 2004. We also have an ongoing commitment from Counsel to fund, through
long-term intercompany advances or equity contributions, all capital investment,
working capital or other operational cash requirements of the Company through
April 15, 2004.</FONT></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2>16</FONT></P>


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<P style="FONT-SIZE: 12pt; MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in">&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>At June 30, 2003, we had $57,415 of related party
debt.&nbsp; In order to reduce our cash requirements to pay this debt, we
entered into an amended debt restructuring agreement with Counsel whereby
approximately $30,867 will be converted into common stock, reducing our debt
obligation and related interest charges without expending cash.&nbsp;
Additionally, in March 2003, Counsel extended the due date of a $9.4 million
note from I-Link to June 30, 2004.&nbsp; As a result, the remaining
$26,548 of
related party debt matures on June 30, 2004. Subsequent to April 15, 2004,
should Counsel not extend its commitment to provide financial support to the
Company, and in the event cash flow from operations is insufficient to cover the
maturing debt, we will be required to restructure our debt with Counsel to
further extend payments of principal and interest or find alternative funding to
replace the Counsel debt.</FONT></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>The acquisition of RSL added additional business
channels and customers and we believe will begin generating positive cash flows
in the latter part of 2003.&nbsp; The sale of our telecommunications segment,
which contributed the most significant portion of our negative cash flows in
prior years, and the closure of our Draper, Utah operation will also help reduce
our negative cash flow from operations.</FONT></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>There is no assurance that we will be able to
improve our cash flow from operations, obtain additional third party financing,
extend, repay or refinance on acceptable terms amounts owing to Counsel that are
due on June 30, 2004 or obtain an extension of the existing funding commitment
from Counsel. Additionally, there is no assurance that Counsel will continue to
provide financial support to the Company.&nbsp; These matters raise substantial
doubt about our ability to continue as a going concern.&nbsp; We have received a
report from our independent auditors for the year ended December 31, 2002
containing an explanatory paragraph that describes the uncertainty as to our
ability to continue as a going concern due to our net operating losses, negative
cash flows from operations and capital deficiency.</FONT></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2>17</FONT></P>



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<P
style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; FONT-FAMILY: 'Times New Roman'">&nbsp;</P>
<H3
style="FONT-WEIGHT: bold; MARGIN: 0in 0in 0pt; PAGE-BREAK-AFTER: auto"><B><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2>Management Discussion of
Three and Six Month Results of Operations</FONT></B></H3>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>The following table displays the Company&#146;s
consolidated quarterly results of operations for the eight quarters ended
June&nbsp;30, 2003.<B><FONT style="FONT-WEIGHT: bold">&nbsp;&nbsp;
</FONT></B>The amounts shown below for the quarters ended
December&nbsp;31, 2002, March&nbsp;31, 2003 and June 30, 2003 are as restated.</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>(in thousands expect per share amounts)</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<TABLE
style="WIDTH: 100%; FONT-FAMILY: 'Times New Roman'; BORDER-COLLAPSE: collapse"
cellSpacing=0 cellPadding=0 width="100%" border=0>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 26.96%; PADDING-TOP: 0in"
    vAlign=bottom width="26%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.96%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.14%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 8pt" face="Times New Roman"
      size=1>2001<BR>Q3</FONT></B></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.08%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 8pt" face="Times New Roman"
      size=1>2001<BR>Q4</FONT></B></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.08%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 8pt" face="Times New Roman"
      size=1>2002<BR>Q1</FONT></B></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.08%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 8pt" face="Times New Roman"
      size=1>2002<BR>Q2</FONT></B></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.08%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 8pt" face="Times New Roman"
      size=1>2002<BR>Q3</FONT></B></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.08%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 8pt" face="Times New Roman"
      size=1>2002<BR>Q4</FONT></B></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.08%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 8pt" face="Times New Roman"
      size=1>2003<BR>Q1</FONT></B></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.08%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 8pt" face="Times New Roman"
      size=1>2003<BR>Q2</FONT></B></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 0.38%; PADDING-TOP: 0in"
    vAlign=bottom width=0%>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD></TR>


  <TR>
    <TD style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 26.96%; PADDING-TOP: 0in" vAlign=bottom width="26%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.96%; PADDING-TOP: 0in" vAlign=bottom width="1%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD style="PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.14%; PADDING-TOP: 0in; " vAlign=bottom width="7%" colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in" vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD style="PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.08%; PADDING-TOP: 0in; " vAlign=bottom width="7%" colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in" vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.08%; PADDING-TOP: 0in; " vAlign=bottom width="7%" colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in" vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.08%; PADDING-TOP: 0in; " vAlign=bottom width="7%" colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in" vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.08%; PADDING-TOP: 0in; " vAlign=bottom width="7%" colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in" vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD nowrap style="PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.08%; PADDING-TOP: 0in; " vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT style="FONT-WEIGHT: bold; FONT-SIZE: 8pt" face="Times New Roman" size=1>(as restated)</FONT></B></P></TD>
    <TD style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in" vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD nowrap style="PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.08%; PADDING-TOP: 0in; " vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT style="FONT-WEIGHT: bold; FONT-SIZE: 8pt" face="Times New Roman" size=1>(as restated)</FONT></B></P></TD>
    <TD style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in" vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD nowrap style="PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.08%; PADDING-TOP: 0in; " vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT style="FONT-WEIGHT: bold; FONT-SIZE: 8pt" face="Times New Roman" size=1>(as restated)</FONT></B></P></TD>
    <TD style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 0.38%; PADDING-TOP: 0in" vAlign=bottom width=0%>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD></TR>


  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 26.96%; PADDING-TOP: 0in"
    vAlign=bottom width="26%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 8pt" face="Times New Roman"
      size=1>Revenues:</FONT></B></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.96%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.14%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.08%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.08%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.08%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.08%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.08%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.08%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.08%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 0.38%; PADDING-TOP: 0in"
    vAlign=bottom width=0% bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 26.96%; PADDING-TOP: 0in"
    vAlign=bottom width="26%">
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>Acceris
      Partners</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.96%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.32%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 8pt"
      face="Times New Roman" size=1>$</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 5.82%; PADDING-TOP: 0in"
    vAlign=bottom width="5%">
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>21,487</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.3%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 8pt"
      face="Times New Roman" size=1>$</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 5.78%; PADDING-TOP: 0in"
    vAlign=bottom width="5%">
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>22,869</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.3%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 8pt"
      face="Times New Roman" size=1>$</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 5.78%; PADDING-TOP: 0in"
    vAlign=bottom width="5%">
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>22,811</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.3%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 8pt"
      face="Times New Roman" size=1>$</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 5.78%; PADDING-TOP: 0in"
    vAlign=bottom width="5%">
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>20,984</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.3%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 8pt"
      face="Times New Roman" size=1>$</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 5.78%; PADDING-TOP: 0in"
    vAlign=bottom width="5%">
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>19,834</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.3%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 8pt"
      face="Times New Roman" size=1>$</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 5.78%; PADDING-TOP: 0in"
    vAlign=bottom width="5%">
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>20,077</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.3%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 8pt"
      face="Times New Roman" size=1>$</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 5.78%; PADDING-TOP: 0in"
    vAlign=bottom width="5%">
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>23,272</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.3%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 8pt"
      face="Times New Roman" size=1>$</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 5.78%; PADDING-TOP: 0in"
    vAlign=bottom width="5%">
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>29,248</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 0.38%; PADDING-TOP: 0in"
    vAlign=bottom width=0%>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 26.96%; PADDING-TOP: 0in"
    vAlign=bottom width="26%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>Acceris
      Solutions</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.96%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
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      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>1,420</FONT></P></TD>
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      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
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    <TD
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      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 7.08%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 7.08%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 7.08%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 7.08%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 7.08%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 0.38%; PADDING-TOP: 0in"
    vAlign=bottom width=0%>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 26.96%; PADDING-TOP: 0in"
    vAlign=bottom width="26%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 8pt" face="Times New Roman"
      size=1>Operating costs and expenses:</FONT></B></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.96%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.14%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.08%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.08%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.08%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.08%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.08%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.08%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.08%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 0.38%; PADDING-TOP: 0in"
    vAlign=bottom width=0% bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 26.96%; PADDING-TOP: 0in"
    vAlign=bottom width="26%">
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>Telecommunication
      network expense (exclusive of depreciation and amortization shown
      below)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.96%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 7.14%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>15,727</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 7.08%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>14,503</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 7.08%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>13,273</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 7.08%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>12,237</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 7.08%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>11,197</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 7.08%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>14,228</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 7.08%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>25,749</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 7.08%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>21,319</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 0.38%; PADDING-TOP: 0in"
    vAlign=bottom width=0%>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 26.96%; PADDING-TOP: 0in"
    vAlign=bottom width="26%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>Selling, general and
      administrative</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.96%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.14%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>8,282</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.08%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>16,385</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.08%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>8,700</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.08%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>7,147</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.08%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>7,389</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.08%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>9,781</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.08%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>14,224</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.08%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>14,617</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 0.38%; PADDING-TOP: 0in"
    vAlign=bottom width=0% bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 26.96%; PADDING-TOP: 0in"
    vAlign=bottom width="26%">
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>Provision for
      doubtful accounts</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.96%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 7.14%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>1,172</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 7.08%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>1,408</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 7.08%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>1,356</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 7.08%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>1,251</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 7.08%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>1,119</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 7.08%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>2,273</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 7.08%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>1,175</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 7.08%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>1,131</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 0.38%; PADDING-TOP: 0in"
    vAlign=bottom width=0%>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 26.96%; PADDING-TOP: 0in"
    vAlign=bottom width="26%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>Research and
      development</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.96%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.14%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>435</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.08%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>308</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.08%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>382</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.08%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>464</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.08%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>316</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.08%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>237</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.08%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>&#151;</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.08%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>&#151;</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 0.38%; PADDING-TOP: 0in"
    vAlign=bottom width=0% bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 26.96%; PADDING-TOP: 0in"
    vAlign=bottom width="26%">
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>Depreciation and
      amortization</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.96%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.14%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>2,748</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.08%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>1,735</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.08%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>1,021</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.08%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>1,019</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.08%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>985</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.08%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>1,245</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.08%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>1,826</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.08%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>1,758</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 0.38%; PADDING-TOP: 0in"
    vAlign=bottom width=0%>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 26.96%; PADDING-TOP: 0in"
    vAlign=bottom width="26%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 8pt" face="Times New Roman"
      size=1>Operating loss</FONT></B></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.96%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.14%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>(5,457</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 8pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.08%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>(10,050</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 8pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.08%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>(340</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 8pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.08%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>(246</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 8pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.08%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>(851</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 8pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.08%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>(6,093</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 8pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.08%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>(12,607</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 8pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.08%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>(1,780</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 0.38%; PADDING-TOP: 0in"
    vAlign=bottom width=0% bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>)</FONT></P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 26.96%; PADDING-TOP: 0in"
    vAlign=bottom width="26%">
      <P
      style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.96%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 7.14%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 7.08%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 7.08%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 7.08%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 7.08%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 7.08%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 7.08%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 7.08%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 0.38%; PADDING-TOP: 0in"
    vAlign=bottom width=0%>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 26.96%; PADDING-TOP: 0in"
    vAlign=bottom width="26%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 8pt" face="Times New Roman"
      size=1>Other income (expense):</FONT></B></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.96%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.14%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.08%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.08%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.08%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.08%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.08%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.08%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.08%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 0.38%; PADDING-TOP: 0in"
    vAlign=bottom width=0% bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 26.96%; PADDING-TOP: 0in"
    vAlign=bottom width="26%">
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>Interest
      expense</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.96%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 7.14%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>(1,796</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 8pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 7.08%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>(1,923</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 8pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 7.08%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>(2,173</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 8pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 7.08%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>(2,061</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 8pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 7.08%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>(1,777</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 8pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 7.08%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>(2,184</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 8pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 7.08%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>(2,915</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 8pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 7.08%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>(3,394</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 0.38%; PADDING-TOP: 0in"
    vAlign=bottom width=0%>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>)</FONT></P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 26.96%; PADDING-TOP: 0in"
    vAlign=bottom width="26%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>Interest and other
      income</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.96%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.14%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>25</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.08%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>4</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.08%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>9</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.08%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>10</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.08%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>152</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.08%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>224</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.08%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>2</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.08%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>1</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 0.38%; PADDING-TOP: 0in"
    vAlign=bottom width=0% bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 26.96%; PADDING-TOP: 0in"
    vAlign=bottom width="26%">
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>Gain on sale of
      subsidiary</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.96%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.14%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>&#151;</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.08%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>589</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.08%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>&#151;</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.08%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>&#151;</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.08%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>&#151;</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.08%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>&#151;</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.08%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>&#151;</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.08%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>&#151;</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 0.38%; PADDING-TOP: 0in"
    vAlign=bottom width=0%>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 26.96%; PADDING-TOP: 0in"
    vAlign=bottom width="26%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>Loss from continuing
      operations</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.96%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.14%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>(7,228</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 8pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.08%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>(11,380</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 8pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.08%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>(2,504</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 8pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.08%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>(2,297</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 8pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.08%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>(2,476</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 8pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.08%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>(8,053</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 8pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.08%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>(15,520</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 8pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.08%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>(5,173</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 0.38%; PADDING-TOP: 0in"
    vAlign=bottom width=0% bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>)</FONT></P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 26.96%; PADDING-TOP: 0in"
    vAlign=bottom width="26%">
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>Loss from
      discontinued operations</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.96%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.14%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>(13,275</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 8pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.08%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>(4,198</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 8pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.08%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>(3,099</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 8pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.08%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>(4,581</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 8pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.08%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>(1,463</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 8pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.08%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>(3,365</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 8pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.08%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>(277</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 8pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.08%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>371</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 0.38%; PADDING-TOP: 0in"
    vAlign=bottom width=0%>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 26.96%; PADDING-TOP: 0in"
    vAlign=bottom width="26%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 8pt" face="Times New Roman"
      size=1>Net loss before extraordinary item</FONT></B></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.96%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.14%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>(20,503</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 8pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.08%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>(15,578</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 8pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.08%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>(5,603</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 8pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.08%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>(6,878</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 8pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.08%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>(3,939</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 8pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.08%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>(11,418</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 8pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.08%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>(15,797</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 8pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.08%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>(4,802</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 0.38%; PADDING-TOP: 0in"
    vAlign=bottom width=0% bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>)</FONT></P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 26.96%; PADDING-TOP: 0in"
    vAlign=bottom width="26%">
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>Extraordinary item</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.96%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.14%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT style="FONT-SIZE: 8pt" face="Times New Roman" size=1>&#151;</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.08%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>1,093</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.08%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2>
      <P style="FONT-SIZE: 8pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&#151;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.08%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2>
      <P style="FONT-SIZE: 8pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&#151;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.08%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2>
      <P style="FONT-SIZE: 8pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&#151;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.08%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2>
      <P style="FONT-SIZE: 8pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&#151;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.08%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2>
      <P style="FONT-SIZE: 8pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&#151;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.08%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2>
      <P style="FONT-SIZE: 8pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&#151;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 0.38%; PADDING-TOP: 0in"
    vAlign=bottom width=0%>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 26.96%; PADDING-TOP: 0in"
    vAlign=bottom width="26%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 8pt" face="Times New Roman"
      size=1>Net loss</FONT></B></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.96%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 1.32%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 8pt"
      face="Times New Roman" size=1>$</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 5.82%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="5%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>(20,503</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 8pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 1.3%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 8pt"
      face="Times New Roman" size=1>$</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 5.78%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="5%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>(14,485</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 8pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 1.3%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 8pt"
      face="Times New Roman" size=1>$</FONT></P></TD>
    <TD
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      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>(5,603</FONT></P></TD>
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    vAlign=bottom width="5%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>(6,878</FONT></P></TD>
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    vAlign=bottom width="5%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>(3,939</FONT></P></TD>
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    vAlign=bottom width="5%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>(11,418</FONT></P></TD>
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    vAlign=bottom width="5%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>(15,797</FONT></P></TD>
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    vAlign=bottom width="5%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>(4,802</FONT></P></TD>
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      style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt">&nbsp;</P></TD>
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    vAlign=bottom width="7%" colSpan=2>
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    vAlign=bottom width="7%" colSpan=2>
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    vAlign=bottom width="7%" colSpan=2>
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    vAlign=bottom width="7%" colSpan=2>
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      align=right>&nbsp;</P></TD>
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    vAlign=bottom width="2%">
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      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
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    vAlign=bottom width="7%" colSpan=2>
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      align=right>&nbsp;</P></TD>
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    vAlign=bottom width="2%">
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      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.08%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="7%" colSpan=2>
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      align=right>&nbsp;</P></TD>
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    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 0.38%; PADDING-TOP: 0in"
    vAlign=bottom width=0%>
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      face="Times New Roman" size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
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    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 26.96%; PADDING-TOP: 0in"
    vAlign=bottom width="26%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>Weighted average
      shares outstanding</FONT></P></TD>
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    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.96%; PADDING-TOP: 0in"
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      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.14%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>113,672</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
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      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.08%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>116,550</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
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      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
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    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.08%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>116,550</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
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    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.08%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>116,550</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
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    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.08%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>116,550</FONT></P></TD>
    <TD
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    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>116,550</FONT></P></TD>
    <TD
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    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>116,670</FONT></P></TD>
    <TD
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    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>116,670</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 0.38%; PADDING-TOP: 0in"
    vAlign=bottom width=0% bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD></TR>
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    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 26.96%; PADDING-TOP: 0in"
    vAlign=bottom width="26%">
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      style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt">&nbsp;</P></TD>
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    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.96%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
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    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.14%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="7%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
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    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 8pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.08%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="7%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 8pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.08%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="7%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 8pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.08%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="7%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 8pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.08%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="7%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 8pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.08%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="7%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 8pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.08%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="7%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 8pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.08%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="7%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 0.38%; PADDING-TOP: 0in"
    vAlign=bottom width=0%>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 26.96%; PADDING-TOP: 0in"
    vAlign=bottom width="26%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>Net loss per common
      share - basic and diluted</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.96%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.14%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.08%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.08%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.08%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.08%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.08%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.08%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.08%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 0.38%; PADDING-TOP: 0in"
    vAlign=bottom width=0% bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 26.96%; PADDING-TOP: 0in"
    vAlign=bottom width="26%">
      <P style="MARGIN: 0in 0in 0pt 20pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>Loss from continuing
      operations</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.96%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.32%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 8pt"
      face="Times New Roman" size=1>$</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 5.82%; PADDING-TOP: 0in"
    vAlign=bottom width="5%">
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>(0.06</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 8pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.3%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 8pt"
      face="Times New Roman" size=1>$</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 5.78%; PADDING-TOP: 0in"
    vAlign=bottom width="5%">
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>(0.10</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 8pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.3%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 8pt"
      face="Times New Roman" size=1>$</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 5.78%; PADDING-TOP: 0in"
    vAlign=bottom width="5%">
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>(0.02</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 8pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.3%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 8pt"
      face="Times New Roman" size=1>$</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 5.78%; PADDING-TOP: 0in"
    vAlign=bottom width="5%">
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>(0.02</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 8pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.3%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 8pt"
      face="Times New Roman" size=1>$</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 5.78%; PADDING-TOP: 0in"
    vAlign=bottom width="5%">
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>(0.02</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 8pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.3%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 8pt"
      face="Times New Roman" size=1>$</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 5.78%; PADDING-TOP: 0in"
    vAlign=bottom width="5%">
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>(0.07</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 8pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.3%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 8pt"
      face="Times New Roman" size=1>$</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 5.78%; PADDING-TOP: 0in"
    vAlign=bottom width="5%">
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>(0.14</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 8pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.3%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 8pt"
      face="Times New Roman" size=1>$</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 5.78%; PADDING-TOP: 0in"
    vAlign=bottom width="5%">
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>(0.04</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 0.38%; PADDING-TOP: 0in"
    vAlign=bottom width=0%>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>)</FONT></P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 26.96%; PADDING-TOP: 0in"
    vAlign=bottom width="26%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 20pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>Loss from
      discontinued operations</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.96%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.14%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>(0.12</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 8pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.08%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>(0.03</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 8pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.08%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>(0.03</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 8pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.08%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>(0.04</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 8pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.08%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>(0.01</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 8pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.08%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>(0.03</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 8pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.08%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>(0.00</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 8pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.08%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>0.00</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 0.38%; PADDING-TOP: 0in"
    vAlign=bottom width=0% bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 26.96%; PADDING-TOP: 0in"
    vAlign=bottom width="26%">
      <P style="MARGIN: 0in 0in 0pt 20pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>Extraordinary gain
      from extinguishment of debt</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.96%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.14%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>&#151;</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.08%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>0.01</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.08%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>&#151;</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.08%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>&#151;</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.08%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>&#151;</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.08%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>&#151;</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.08%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>&#151;</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.08%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>&#151;</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 0.38%; PADDING-TOP: 0in"
    vAlign=bottom width=0%>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 26.96%; PADDING-TOP: 0in"
    vAlign=bottom width="26%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 30pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>Net loss per common
      share</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.96%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 1.32%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 8pt"
      face="Times New Roman" size=1>$</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 5.82%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="5%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>(0.18</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 8pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 1.3%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 8pt"
      face="Times New Roman" size=1>$</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 5.78%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="5%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>(0.12</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 8pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 1.3%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 8pt"
      face="Times New Roman" size=1>$</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 5.78%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="5%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>(0.05</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 8pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 1.3%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 8pt"
      face="Times New Roman" size=1>$</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 5.78%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="5%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>(0.06</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 8pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 1.3%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 8pt"
      face="Times New Roman" size=1>$</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 5.78%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="5%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>(0.03</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 8pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 1.3%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 8pt"
      face="Times New Roman" size=1>$</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 5.78%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="5%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>(0.10</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 8pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 1.3%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 8pt"
      face="Times New Roman" size=1>$</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 5.78%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="5%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>(0.14</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 8pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 1.3%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 8pt"
      face="Times New Roman" size=1>$</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 5.78%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="5%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 8pt" face="Times New Roman" size=1>(0.04</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 0.38%; PADDING-TOP: 0in"
    vAlign=bottom width=0% bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>)</FONT></P></TD></TR></TABLE>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><B><U><FONT
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt" face="Times New Roman"
size=2>Three-Month Period Ended June&nbsp;30, 2003 Compared to Three-Month
Period Ended June&nbsp;30, 2002</FONT></U></B></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>In order to more fully understand the comparison
of the results of continuing operations for the three months ended June&nbsp;30,
2003 as compared to the same three months in 2002, it is important to note the
following significant changes in our operations that occurred in 2003 and
2002:</FONT></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P
style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 0.75in; TEXT-INDENT: -0.25in; FONT-FAMILY: 'Times New Roman'"><FONT
style="FONT-SIZE: 12pt" face="Times New Roman" size=3>&#149;</FONT><FONT
style="FONT-SIZE: 3pt"
size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>On December&nbsp;10, 2002, WorldxChange acquired the Enterprise and Agent
Business of RSL, including the assumption of certain liabilities.&nbsp; The RSL
operations from April&nbsp;1, 2003 to June&nbsp;30, 2003 have been included in
the statement of operations for the second quarter of 2003.&nbsp; However, there
were no such operations in the second quarter of 2002.</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2>18</FONT></P>
<DIV style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT></DIV>


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</FONT></DIV><FONT style="FONT-SIZE: 10pt" face="Times New Roman" size=2><!-- SEQ.=1,FOLIO='18',FILE='C:\jms\tchan\03-4022-3\task32037\4022-3-ba.htm',USER='tchan',CD='Oct 11 01:32 2003' -->


<P
style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: center"
align=center>&nbsp;</P>
<P
style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 0.75in; TEXT-INDENT: -0.25in; FONT-FAMILY: 'Times New Roman'"><FONT
style="FONT-SIZE: 12pt" face="Times New Roman" size=3>&#149;</FONT><FONT
style="FONT-SIZE: 3pt"
size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>On December&nbsp;6, 2002, we entered into an agreement to sell
substantially all of the assets and customer base of ILC. The sale closed on
May&nbsp;1, 2003.&nbsp; As a result of the agreement, the operational results
related to ILC have been reclassified as discontinued operations in the current
and prior year and accordingly are not specifically included in the following
analysis of continuing operations for 2003 or 2002.</P>
<P style="MARGIN: 0in 0in 0pt 0.75in; TEXT-INDENT: -0.25in"><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2></FONT>&nbsp;</P>
<P
style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 0.75in; TEXT-INDENT: -0.25in; FONT-FAMILY: 'Times New Roman'"><FONT
style="FONT-SIZE: 12pt" face="Times New Roman" size=3>&#149;</FONT><FONT
style="FONT-SIZE: 3pt"
size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>In November&nbsp;2002, we began to sell a network product obtained from
one new supplier who we did not have in the periods prior to that date.&nbsp;
The sale of that product was ceased in late July&nbsp;2003.</P>
<P style="MARGIN: 0in 0in 0pt 0.75in; TEXT-INDENT: -0.25in"><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2></FONT>&nbsp;</P>
<H2
style="FONT-WEIGHT: bold; MARGIN: 0in 0in 0pt; PAGE-BREAK-AFTER: auto; LETTER-SPACING: -0.1pt; TEXT-ALIGN: left"
align=left><B><FONT style="FONT-SIZE: 10pt; LETTER-SPACING: 0pt"
face="Times New Roman" size=2>Revenues</FONT></B></H2>
<H2
style="FONT-WEIGHT: bold; MARGIN: 0in 0in 0pt; PAGE-BREAK-AFTER: auto; LETTER-SPACING: -0.1pt; TEXT-ALIGN: left"
align=left><B><FONT style="FONT-SIZE: 10pt; LETTER-SPACING: 0pt"
face="Times New Roman" size=2></FONT></B>&nbsp;</H2>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>Telecommunications services revenue increased
$15,011 to $35,995 in the second quarter of 2003 as compared to $20,984 in the
same period of 2002.&nbsp; The primary reasons for the increase related
to:</FONT></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P
style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 0.75in; TEXT-INDENT: -0.25in; FONT-FAMILY: 'Times New Roman'"><FONT
style="FONT-SIZE: 12pt" face="Times New Roman" size=3>&#149;</FONT><FONT
style="FONT-SIZE: 3pt"
size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>the acquisition of the RSL Enterprise business (Acceris Solutions) that
was acquired in December&nbsp;2002.&nbsp; Accordingly, the second quarter of
2003 includes revenues of $6.7 million from the RSL business for which there was
no comparable revenue in the same period of 2002,</P>
<P style="MARGIN: 0in 0in 0pt 0.75in; TEXT-INDENT: -0.25in"><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2></FONT>&nbsp;</P>
<P
style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 0.75in; TEXT-INDENT: -0.25in; FONT-FAMILY: 'Times New Roman'"><FONT
style="FONT-SIZE: 12pt" face="Times New Roman" size=3>&#149;</FONT><FONT
style="FONT-SIZE: 3pt"
size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>revenues of $4,142 representing actual cash collections from our network
service offering that have been finalized during the second quarter of 2003 from
billings prior to June&nbsp;30, 2003.&nbsp; Revenue from this product is
accounted for when the actual cash collections to be retained by the company are
finalized. As of June&nbsp;30, 2003, we have collected cash of $8,819 for which
no revenue has been recognized as the actual amount to be retained by us is not
yet finalized and in accordance with our accounting policy, this amount has been
recorded as deferred revenue. We anticipate continuing recognition of revenue
from this program in the third and fourth quarters of 2003.&nbsp; This product
was terminated in July&nbsp;2003 and thus billings for this product will cease
after July&nbsp;2003.&nbsp; There was no comparable revenue in the second
quarter of 2002.&nbsp; </P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>Other than the two items described above, the
incremental telecommunications services revenue was associated with growth in
the subscriber base of the Partners segment primarily due to the
December&nbsp;2002 acquisition of the A&amp;R business of RSL.</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>Technology licensing and related services revenue
was $1,050 in the second quarter of 2003 as compared to $888 in the second
quarter of 2002.&nbsp; The revenues in 2003 relate to one contract which was
entered into in the first quarter of 2003 for which acceptance was obtained in
the second quarter.&nbsp; The contract involves both technology licensing and
the provision of services.&nbsp; Revenues from the contract are being recognized
over the service period starting with acceptance in the second quarter and will
continue during the period of our continued involvement.&nbsp; We anticipate
that the balance of the contract revenue ($512) will be recognized during the
remainder of 2003.&nbsp; Technology licensing revenues are project based and, as
such, these revenues will vary from period to period based on timing and size of
technology licensing projects and payments.</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><B><FONT
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt" face="Times New Roman"
size=2>Operating costs and expenses</FONT></B></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>Telecommunication network expense was $21,319 in
the three months ended June 30, 2003 as compared to $12,237 in the same period
of 2002.&nbsp; The increase in 2003 over 2002 relates primarily to:</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P
style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 0.75in; TEXT-INDENT: -0.25in; FONT-FAMILY: 'Times New Roman'"><FONT
style="FONT-SIZE: 12pt" face="Times New Roman" size=3>&#149;</FONT><FONT
style="FONT-SIZE: 3pt"
size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>the acquisition of the Enterprise Business of RSL (Acceris Solutions) in
December 2002.&nbsp; Accordingly, the second quarter of 2003 includes network
expenses of approximately $3,900 for which there was no comparable expense in
the same period of 2002,</P>
<P style="MARGIN: 0in 0in 0pt 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P
style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 0.75in; TEXT-INDENT: -0.25in; FONT-FAMILY: 'Times New Roman'"><FONT
style="FONT-SIZE: 12pt" face="Times New Roman" size=3>&#149;</FONT><FONT
style="FONT-SIZE: 3pt"
size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>inclusion of network expenses of approximately $2,200 related to the sale
of a network service offering in the second quarter of 2003 that we did not have
in the same period in 2002. The relationship was terminated in late July 2003
and accordingly third quarter telecommunication network expense will decrease
related to this one offering, and</P>
<P style="MARGIN: 0in 0in 0pt 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P
style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 0.75in; TEXT-INDENT: -0.25in; FONT-FAMILY: 'Times New Roman'"><FONT
style="FONT-SIZE: 12pt" face="Times New Roman" size=3>&#149;</FONT><FONT
style="FONT-SIZE: 3pt"
size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>inclusion of approximately $4,000 in network expenses associated with
growth in the subscriber base of the Partners segment primarily due to the
December 2002 acquisition of the A&amp;R business of RSL, offset by a $1,061
reduction in Universal Service Fund fees associated with regulatory changes
related to the fund.</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2>19</FONT></P>
<DIV style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>


<BR clear=all></FONT>

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<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT face="Times New Roman"
size=2><FONT style="FONT-SIZE: 10pt">Telecommunicatio</FONT>n services margins
(telecommunication services revenues less telecommunications network expenses)
in 2003 continue to fluctuate significantly from period to period; margins are
expected to continue to fluctuate significantly for the remainder of the year.
Predicting whether margins will increase or decline is difficult to estimate
with certainty. Factors that have affected and continue to affect margins
include:</FONT></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.25in"><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2></FONT>&nbsp;</P>
<P
style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 0.75in; TEXT-INDENT: -0.25in; FONT-FAMILY: 'Times New Roman'"><FONT
style="FONT-SIZE: 12pt" face="Times New Roman" size=3>&#149;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>Differences in attributes associated with the various 700+ long distance
programs.&nbsp;&nbsp; The effectiveness of each offering can change margins
significantly from period to period. Some factors that affect the effectiveness
of any program include the ongoing deregulation of phone services in various
countries where customer traffic terminates, actions and reactions by
competitors to market pricing, the trend toward bundled service offerings and
the increasing level of wireline to cellular connections.</P>
<P style="MARGIN: 0in 0in 0pt 0.25in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P
style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 0.75in; TEXT-INDENT: -0.25in; FONT-FAMILY: 'Times New Roman'"><FONT
style="FONT-SIZE: 12pt" face="Times New Roman"
size=3>&#149;</FONT>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The Company&#146;s frame relay network
and voice network.&nbsp; Each network has a significant fixed cost element and a
minor variable per minute cost of traffic carried element; significant
fluctuations in the number of minutes carried from month to month can
significantly affect the margin percentage from period to period.</P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P
style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 0.75in; TEXT-INDENT: -0.25in; FONT-FAMILY: 'Times New Roman'"><FONT
style="FONT-SIZE: 12pt" face="Times New Roman"
size=3>&#149;</FONT>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Changes in contribution rates to
the Universal Service Fund and other regulatory changes associated with the
fund. Such changes include increases in contribution rates, changes in the
method of determining assessments, changes in the definition of assessable
revenue, and the limitation that Universal Service Fund contributions collected
from customers can no longer exceed contributions. In addition, changes in
customer traffic patterns also increase and decrease our margins.</P>
<P style="MARGIN: 0in 0in 0pt 0.25in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P
style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 0.75in; TEXT-INDENT: -0.25in; FONT-FAMILY: 'Times New Roman'"><FONT
style="FONT-SIZE: 12pt" face="Times New Roman" size=3>&#149;</FONT><STRONG><B><FONT
style="FONT-WEIGHT: normal">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></B></STRONG>The expensing on a period basis of costs associated with a
network service offering that was introduced in November 2002 and terminated in
July 2003. Costs recorded related to this program since inceptions have totalled
approximately $9,700, while revenue has totalled approximately $4,200 through
June 30, 2003.&nbsp; In the third and fourth quarter of 2003, we expect to
record a significant amount of revenue from this network service offering for
services delivered prior to June 30, 2003 due to our accounting for revenues
related to this offering on the cash basis of accounting; however,
telecommunications network expenses related to this offering ceased in July
2003</P>
<P style="MARGIN: 0in 0in 0pt 0.75in; TEXT-INDENT: 0.5in"><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>In the remainder of 2003, excluding revenues and
expenses related to the network service offering, we expect telecommunication
network expense will directly correlate with telecommunication services revenues
and that the telecommunications services margin will remain consistent with the
first and second quarters of 2003.&nbsp; The margin on the network service
offering will be higher than normal in the rest of 2003 due to revenue to be
recognized in the remainder of 2003 on services provided prior to June&nbsp;30,
2003.</FONT></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>Our selling, general, administrative and other
expense was $14,617 in the three months ended June&nbsp;30, 2003 as compared to
$7,147 in the same period of 2002. The increase in 2003 over 2002 primarily
relates to:</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P
style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 0.75in; TEXT-INDENT: -0.25in; FONT-FAMILY: 'Times New Roman'"><FONT
style="FONT-SIZE: 12pt" face="Times New Roman" size=3>&#149;</FONT><FONT
style="FONT-SIZE: 3pt"
size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>inclusion of approximately $2,723 related to Acceris Solutions (acquired
in December&nbsp;2002) for which there was no comparable expense in first
quarter of 2002,</P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P
style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 0.75in; TEXT-INDENT: -0.25in; FONT-FAMILY: 'Times New Roman'"><FONT
style="FONT-SIZE: 12pt" face="Times New Roman" size=3>&#149;</FONT><FONT
style="FONT-SIZE: 3pt"
size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>an increase in personnel costs of approximately&nbsp; $1,160 from the
second quarter of 2002 to the second quarter of 2003 primarily relating to the
increase in number of employees,</P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P
style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 0.75in; TEXT-INDENT: -0.25in; FONT-FAMILY: 'Times New Roman'"><FONT
style="FONT-SIZE: 12pt" face="Times New Roman" size=3>&#149;</FONT><FONT
style="FONT-SIZE: 3pt"
size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>an increase in professional fees in the second quarter of 2003 of
approximately $873 related to professional fees compared to the second&nbsp;
quarter of 2002,</P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P
style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 0.75in; TEXT-INDENT: -0.25in; FONT-FAMILY: 'Times New Roman'"><FONT
style="FONT-SIZE: 12pt" face="Times New Roman" size=3>&#149;</FONT><FONT
style="FONT-SIZE: 3pt"
size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>an increase of $2,247 in billing and collection charges and outside agent
commissions when compared to the same period in 2002 relating primarily to the
increase in Acceris Partners&#146; revenue, and</P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P
style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 0.75in; TEXT-INDENT: -0.25in; FONT-FAMILY: 'Times New Roman'"><FONT
style="FONT-SIZE: 12pt" face="Times New Roman" size=3>&#149;</FONT><FONT
style="FONT-SIZE: 3pt"
size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>an increase of&nbsp; $467 in other expenses when compared to the same
period in 2002, which increase was primarily related to the increase in Acceris
Partners&#146; revenues.</P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>The provision for doubtful accounts was $1,131 in
the three months ended June&nbsp;30, of 2003 as compared to $1,250 in the same
period of 2002.&nbsp; Excluding revenues from the network service offering and
Acceris Solutions (which has a very small bad debt percentage), the allowance
was comparable to the prior year and we expect that to continue in the near
future.</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>Depreciation and amortization was $1,758 in the
three months ended June&nbsp;30, 2003 compared to $1,019 in the same period of
2002. The increase in 2003 over 2002 primarily relates to the inclusion of $681
related to the A&amp;R and Direct Business of RSL (acquired in
December&nbsp;2002) for which there was no comparable expense in same period of
2002.&nbsp;&nbsp; We anticipate the depreciation expense in the third quarter of
2003 to approximate the second quarter.</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>

<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>We did not incur any research and development
costs in the second quarter of 2003 compared to $465 in the same period of
2002.&nbsp; The decrease is primarily due to our agreement to sell ILC in
December&nbsp;2002, which was the only entity that had been performing research
and development.&nbsp; Our current efforts are aimed at selling our existing
products and, accordingly, we expect that there will be minimal research and
development activities in the remainder of 2003.</FONT></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><B><FONT
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt" face="Times New Roman" size=2>Other
income (expense)</FONT></B></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>Interest expense increased $1,333 to
$3,394 in the
second quarter of 2003 as compared to $2,061 in the same period of 2002. The
increase was primarily due to the combination of:</FONT></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.25in"><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2></FONT>&nbsp;</P>
<P
style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 0.75in; TEXT-INDENT: -0.25in; FONT-FAMILY: 'Times New Roman'"><FONT
style="FONT-SIZE: 12pt" face="Times New Roman" size=3>&#149;</FONT><FONT
style="FONT-SIZE: 3pt"
size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>an increase of $349 related to increased debt to our parent company
(Counsel),</P>
<P
style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 0.75in; TEXT-INDENT: -0.25in; FONT-FAMILY: 'Times New Roman'"><FONT
style="FONT-SIZE: 12pt" face="Times New Roman" size=3>&#149;</FONT><FONT
style="FONT-SIZE: 3pt"
size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>an increase of $849 (non-cash) related to the amortization of a beneficial
conversion feature on convertible debt with Counsel and amortization of the
discount related to the value of warrants issued to Counsel,</P>
<P
style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 0.75in; TEXT-INDENT: -0.25in; FONT-FAMILY: 'Times New Roman'"><FONT
style="FONT-SIZE: 12pt" face="Times New Roman" size=3>&#149;</FONT><FONT
style="FONT-SIZE: 3pt"
size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>an increase of $145 relating to interest to a vendor,</P>
<P
style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 0.75in; TEXT-INDENT: -0.25in; FONT-FAMILY: 'Times New Roman'"><FONT
style="FONT-SIZE: 12pt" face="Times New Roman" size=3>&#149;</FONT><FONT
style="FONT-SIZE: 3pt"
size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>an increase of $46 on Acceris Partners&#146; revolving credit facility,
and</P>
<P
style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 0.75in; TEXT-INDENT: -0.25in; FONT-FAMILY: 'Times New Roman'"><FONT
style="FONT-SIZE: 12pt" face="Times New Roman" size=3>&#149;</FONT><FONT
style="FONT-SIZE: 3pt"
size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>a decrease of $36 on capital leases.</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2>20</FONT></P>
<DIV style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>
<BR clear=all></FONT>

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

<P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: center"
align=center>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><B><FONT
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt" face="Times New Roman" size=2>Loss
from Discontinued Operations</FONT></B></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>In the second quarter of 2003, we recorded a gain
from discontinued operations of $371 related to the agreement to sell ILC
operations to BU entered into in December&nbsp;2002.&nbsp; The sale closed on
May&nbsp;1, 2003. Upon closing of the sale, Buyers United assumed all
operational losses since December&nbsp;31, 2002.&nbsp; Accordingly, the gain of
$371 for the three months ended June&nbsp;30, 2003 includes the increase in the
sales price for the losses incurred since December&nbsp;6, 2002.&nbsp; In the
second quarter of 2002, we recorded a loss from discontinued operations related
to ILC of $4,581.</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><B><FONT
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt" face="Times New Roman"
size=2>Analysis by Segment:</FONT></B></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>In the segment reporting footnote of the
consolidated financial statements, we segment our telecommunications services
revenue into its two operating segments, Acceris Partners and Acceris Solutions.
The Acceris Partners segment includes the operations of WorldxChange and the
A&amp;R business of RSL.&nbsp; The Acceris Solutions segment is comprised of the
Direct business of RSL.&nbsp; Additionally, our segment reporting includes
information on the licensing revenues of our Acceris Technologies
segment.</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><B><I><FONT
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-STYLE: italic"
face="Times New Roman" size=2>Acceris Partners</FONT></I></B></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<DIV style="FONT-FAMILY: 'Times New Roman'" align=center>
<TABLE style="WIDTH: 65%; BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0
width="65%" border=0>

  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 55.12%; PADDING-TOP: 0in"
    vAlign=bottom width="55%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 3.14%; PADDING-TOP: 0in"
    vAlign=bottom width="3%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 40.3%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="40%" colSpan=5>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 8pt" face="Times New Roman"
      size=1>for the three months ended</FONT></B></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.42%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 55.12%; PADDING-TOP: 0in"
    vAlign=bottom width="55%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 3.14%; PADDING-TOP: 0in"
    vAlign=bottom width="3%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 18.6%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="18%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 8pt" face="Times New Roman"
      size=1>June&nbsp;30,<BR>2002</FONT></B></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 3.12%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="3%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 18.6%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="18%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 8pt" face="Times New Roman"
      size=1>June&nbsp;30,<BR>2003</FONT></B></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.42%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 55.12%; PADDING-TOP: 0in"
    vAlign=bottom width="55%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman"
    size=2>Revenues</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 3.14%; PADDING-TOP: 0in"
    vAlign=bottom width="3%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 2.52%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>$</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 16.08%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="16%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>20,984</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 3.12%; PADDING-TOP: 0in"
    vAlign=bottom width="3%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2.52%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>$</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 16.08%; PADDING-TOP: 0in"
    vAlign=bottom width="16%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>29,248</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.42%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 55.12%; PADDING-TOP: 0in"
    vAlign=bottom width="55%">
      <P
      style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 3.14%; PADDING-TOP: 0in"
    vAlign=bottom width="3%">
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 18.6%; PADDING-TOP: 0in"
    vAlign=bottom width="18%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 3.12%; PADDING-TOP: 0in"
    vAlign=bottom width="3%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 18.6%; PADDING-TOP: 0in"
    vAlign=bottom width="18%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.42%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 55.12%; PADDING-TOP: 0in"
    vAlign=bottom width="55%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>Telecommunication
      network expense&nbsp; (excluding depreciation and&nbsp; amortization
      below)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 3.14%; PADDING-TOP: 0in"
    vAlign=bottom width="3%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 18.6%; PADDING-TOP: 0in"
    vAlign=bottom width="18%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>12,237</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 3.12%; PADDING-TOP: 0in"
    vAlign=bottom width="3%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 18.6%; PADDING-TOP: 0in"
    vAlign=bottom width="18%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>17,375</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.42%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 55.12%; PADDING-TOP: 0in"
    vAlign=bottom width="55%">
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>Selling, general and
      administrative</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 3.14%; PADDING-TOP: 0in"
    vAlign=bottom width="3%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 18.6%; PADDING-TOP: 0in"
    vAlign=bottom width="18%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>6,179</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 3.12%; PADDING-TOP: 0in"
    vAlign=bottom width="3%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 18.6%; PADDING-TOP: 0in"
    vAlign=bottom width="18%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>10,178</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.42%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 55.12%; PADDING-TOP: 0in"
    vAlign=bottom width="55%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>Provision for
      doubtful accounts</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 3.14%; PADDING-TOP: 0in"
    vAlign=bottom width="3%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 18.6%; PADDING-TOP: 0in"
    vAlign=bottom width="18%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>1,251</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 3.12%; PADDING-TOP: 0in"
    vAlign=bottom width="3%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 18.6%; PADDING-TOP: 0in"
    vAlign=bottom width="18%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>1,170</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.42%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 55.12%; PADDING-TOP: 0in"
    vAlign=bottom width="55%">
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>Depreciation and
      amortization</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 3.14%; PADDING-TOP: 0in"
    vAlign=bottom width="3%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 18.6%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="18%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>977</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 3.12%; PADDING-TOP: 0in"
    vAlign=bottom width="3%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 18.6%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="18%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>1,162</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.42%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 55.12%; PADDING-TOP: 0in"
    vAlign=bottom width="55%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>Segment operating
      income (loss)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 3.14%; PADDING-TOP: 0in"
    vAlign=bottom width="3%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 2.52%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>$</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 16.08%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="16%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>340</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 3.12%; PADDING-TOP: 0in"
    vAlign=bottom width="3%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 2.52%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>$</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 16.08%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="16%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>(637</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.42%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>)</FONT></P></TD></TR></TABLE></DIV>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><B><FONT
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt" face="Times New Roman"
size=2>Revenues</FONT></B></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>Acceris Partners telecommunication services
increased $8,264 to $29,248 in the three months ended June&nbsp;30, 2003 as
compared to $20,984 in the same period in 2002. The increase was primarily due
to:</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P
style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 0.75in; TEXT-INDENT: -0.25in; FONT-FAMILY: 'Times New Roman'"><FONT
style="FONT-SIZE: 12pt" face="Times New Roman" size=3>&#149;</FONT><FONT
style="FONT-SIZE: 3pt"
size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>incremental telecommunications services revenue of approximately $4,122
associated with growth in the subscriber base primarily due to the
December&nbsp;2002 acquisition of the A&amp;R business of RSL and</P>
<P style="MARGIN: 0in 0in 0pt 0.75in; TEXT-INDENT: -0.25in"><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2></FONT>&nbsp;</P>
<P
style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 0.75in; TEXT-INDENT: -0.25in; FONT-FAMILY: 'Times New Roman'"><FONT
style="FONT-SIZE: 12pt" face="Times New Roman" size=3>&#149;</FONT><FONT
style="FONT-SIZE: 3pt"
size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>revenues of $4,142 representing actual cash collections from our network
service offering that have been finalized during the second quarter of 2003 from
billings prior to June&nbsp;30, 2003.&nbsp; Revenue from this product is
accounted for when the actual cash collections to be retained by the company are
finalized. As of June&nbsp;30, 2003, we have collected cash of $8,819 for which
no revenue has been recognized as the actual amount to be retained by us is not
yet finalized and in accordance with our accounting policy, this amount has been
recorded as deferred revenue. We anticipate continuing recognition of revenue
from this program in the third and fourth quarters of 2003.&nbsp; This product
was terminated in July&nbsp;2003 and thus billings for this product will cease
after July&nbsp;2003. There was no comparable revenue in the second quarter of
2002.</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2>21</FONT></P>



<BR clear=all>

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<P
style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: center"
align=center>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><B><FONT
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt" face="Times New Roman"
size=2>Operating costs and expenses</FONT></B></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>Acceris Partners&#146; telecommunication network
expense was $17,375 in the three months ended June&nbsp;30, 2003 as compared to
$12,237 in the same period of 2002.&nbsp; The increase in 2003 over 2002 relates
primarily to:</FONT></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P
style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 0.75in; TEXT-INDENT: -0.25in; FONT-FAMILY: 'Times New Roman'"><FONT
style="FONT-SIZE: 12pt" face="Times New Roman" size=3>&#149;</FONT><FONT
style="FONT-SIZE: 3pt"
size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>inclusion of approximately $2,950 in network expenses associated with
growth in the subscriber base of the Partners segment primarily due to the
December&nbsp;2002 acquisition of the A&amp;R business of RSL, and</P>
<P style="MARGIN: 0in 0in 0pt 0.75in; TEXT-INDENT: -0.25in"><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2></FONT>&nbsp;</P>
<P
style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 0.75in; TEXT-INDENT: -0.25in; FONT-FAMILY: 'Times New Roman'"><FONT
style="FONT-SIZE: 12pt" face="Times New Roman" size=3>&#149;</FONT><FONT
style="FONT-SIZE: 3pt"
size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>inclusion of network expenses of $2,200 related to the sale of a network
service offering in the three months ended June&nbsp;30, 2003 that we did not
have in the same period in 2002.</P>
<P style="MARGIN: 0in 0in 0pt 0.75in; TEXT-INDENT: 0.5in"><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>In the remainder of 2003, excluding revenues and
expenses related to the network service offering, we expect telecommunication
network expense will directly correlate with telecommunication services revenues
and that the telecommunications services margin will remain consistent with the
first and second quarters of 2003.&nbsp; The margin on the network service
offering will be higher than normal in the rest of 2003 due to revenue to be
recognized in the remainder of 2003 on services provided prior to June&nbsp;30,
2003.</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>Acceris Partners&#146; selling, general, administrative
and other expense was $10,178 in the three months ended June&nbsp;30, 2003, up
from $6,179 in the same period of 2002. The increase in 2003 over 2002 primarily
relates to:</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P
style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 0.75in; TEXT-INDENT: -0.25in; FONT-FAMILY: 'Times New Roman'"><FONT
style="FONT-SIZE: 12pt" face="Times New Roman" size=3>&#149;</FONT><FONT
style="FONT-SIZE: 3pt"
size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>an increase in personnel costs of approximately&nbsp; $572 from the
second quarter of 2002 to the second quarter of 2003 primarily relating to the
increase in number of employees,</P>
<P style="MARGIN: 0in 0in 0pt 0.75in; TEXT-INDENT: -0.25in"><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2></FONT>&nbsp;</P>
<P
style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 0.75in; TEXT-INDENT: -0.25in; FONT-FAMILY: 'Times New Roman'"><FONT
style="FONT-SIZE: 12pt" face="Times New Roman" size=3>&#149;</FONT><FONT
style="FONT-SIZE: 3pt"
size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>an increase in the second quarter of 2003 of approximately $697 related
to professional fees and outside services compared to the second quarter of
2002,</P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P
style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 0.75in; TEXT-INDENT: -0.25in; FONT-FAMILY: 'Times New Roman'"><FONT
style="FONT-SIZE: 12pt" face="Times New Roman" size=3>&#149;</FONT><FONT
style="FONT-SIZE: 3pt"
size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>an increase of $2,247 in billing and collection charges and outside agent
commissions when compared to the same period in 2002 relating primarily to the
increase in Acceris Partners&#146; revenue, and</P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P
style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 0.75in; TEXT-INDENT: -0.25in; FONT-FAMILY: 'Times New Roman'"><FONT
style="FONT-SIZE: 12pt" face="Times New Roman" size=3>&#149;</FONT><FONT
style="FONT-SIZE: 3pt"
size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>an increase of&nbsp; $483 in other expenses when compared to the same
period in 2002, which increase was primarily related to the increase in Acceris
Partners&#146; revenue.</P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>In the first quarter of 2003, we negotiated and
received a concession from one new significant supplier.&nbsp; We negotiated a
reduction in costs payable to the supplier of approximately $4,463 of which
$2,999 was recovered in the first quarter by reduction of commissions otherwise
payable to the supplier. An additional $1,150 was recovered in the second
quarter of 2003 and the balance of approximately $314 is available to be
recovered in the third quarter.&nbsp; Such recoveries (if any) will be recorded
as actual reductions if the commissions occur.</FONT></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>Acceris Partners&#146; provision for doubtful accounts
was $1,170 in the three months ended June&nbsp;30, 2003 as compared to $1,251 in
the same period of 2002. Excluding revenues from the network service offering
and Acceris Solutions (which has a very small bad debt percentage) the allowance
was comparable to the prior year.</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>Acceris Partners&#146; depreciation and amortization
was $1,162 in the three months ended June&nbsp;30, 2003 compared to $977 in the
same period of 2002. The increase in 2003 over 2002 primarily relates to the
inclusion of depreciation related to the A&amp;R Business of RSL (acquired in
December&nbsp;2002) for which there was no comparable expense in same period of
2002.&nbsp;&nbsp; We anticipate the depreciation expense in the third quarter of
2003 to be comparable to the second quarter.</FONT></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2>22</FONT></P>


<BR clear=all>


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

<P
style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: center"
align=center>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><B><I><FONT
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-STYLE: italic"
face="Times New Roman" size=2>Acceris Solutions:</FONT></I></B></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<DIV style="FONT-FAMILY: 'Times New Roman'" align=center>
<TABLE style="WIDTH: 60.02%; BORDER-COLLAPSE: collapse" cellSpacing=0
cellPadding=0 width="60%" border=0>

  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 57.38%; PADDING-TOP: 0in"
    vAlign=bottom width="57%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2.96%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 38.36%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="38%" colSpan=5>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 8pt" face="Times New Roman"
      size=1>for the three months ended</FONT></B></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.3%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 57.38%; PADDING-TOP: 0in"
    vAlign=bottom width="57%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2.96%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 17.68%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="17%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 8pt" face="Times New Roman"
      size=1>June&nbsp;30,<BR>2002</FONT></B></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 2.98%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 17.68%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="17%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 8pt" face="Times New Roman"
      size=1>June&nbsp;30,<BR>2003</FONT></B></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.3%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 57.38%; PADDING-TOP: 0in"
    vAlign=bottom width="57%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman"
    size=2>Revenues</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2.96%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 2.38%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>$</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 15.32%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="15%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>&#151;</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2.98%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2.38%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>$</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 15.32%; PADDING-TOP: 0in"
    vAlign=bottom width="15%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>6,747</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.3%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 57.38%; PADDING-TOP: 0in"
    vAlign=bottom width="57%">
      <P
      style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2.96%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 17.68%; PADDING-TOP: 0in"
    vAlign=bottom width="17%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2.98%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 17.68%; PADDING-TOP: 0in"
    vAlign=bottom width="17%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.3%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 57.38%; PADDING-TOP: 0in"
    vAlign=bottom width="57%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>Telecommunication
      network expense (excluding depreciation and&nbsp; amortization
      below)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2.96%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 17.68%; PADDING-TOP: 0in"
    vAlign=bottom width="17%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>&#151;</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2.98%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 17.68%; PADDING-TOP: 0in"
    vAlign=bottom width="17%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>3,944</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.3%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 57.38%; PADDING-TOP: 0in"
    vAlign=bottom width="57%">
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>Selling, general and
      administrative</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2.96%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 17.68%; PADDING-TOP: 0in"
    vAlign=bottom width="17%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>&#151;</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2.98%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 17.68%; PADDING-TOP: 0in"
    vAlign=bottom width="17%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>2,724</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.3%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 57.38%; PADDING-TOP: 0in"
    vAlign=bottom width="57%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>Provision for
      doubtful accounts</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2.96%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 17.68%; PADDING-TOP: 0in"
    vAlign=bottom width="17%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>&#151;</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2.98%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 17.68%; PADDING-TOP: 0in"
    vAlign=bottom width="17%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>(39</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.3%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>)</FONT></P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 57.38%; PADDING-TOP: 0in"
    vAlign=bottom width="57%">
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>Depreciation and
      amortization</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2.96%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 17.68%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="17%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>&#151;</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2.98%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 17.68%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="17%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>596</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.3%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 57.38%; PADDING-TOP: 0in"
    vAlign=bottom width="57%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>Segment operating
      loss</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2.96%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 2.38%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>$</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 15.32%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="15%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>&#151;</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2.98%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 2.38%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>$</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 15.32%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="15%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>(478</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.3%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>)</FONT></P></TD></TR></TABLE></DIV>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>As Acceris Solutions was acquired in
December&nbsp;2002, there were no comparable revenues or expenses incurred in
the three months ending June&nbsp;30, 2002.</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><B><FONT
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt" face="Times New Roman"
size=2>Revenues</FONT></B></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>Revenue from Acceris Solutions in 2003 came from
the Enterprise business of RSL, which we acquired in December&nbsp;2002.&nbsp;
Accordingly, Acceris Solutions segment had no revenues in the second quarter of
2002.&nbsp; Revenue of $6,747 was earned in the second quarter of 2003.&nbsp; We
expect the third quarter of 2003 to be comparable to the second quarter and the
fourth quarter to show a slight increase in revenue from our sales efforts.
</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><B><FONT
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt" face="Times New Roman"
size=2>Operating costs and expenses</FONT></B></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>Acceris Solutions incurred $3,944 of network
expense in the three months ended June&nbsp;30, 2003.&nbsp; We anticipate that
its telecommunications network expense will be change in the future in relation
to the changes in revenue.</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>Acceris Solutions incurred $2,724 of selling,
general, administrative and other expense in the three months ended
June&nbsp;30, 2003.&nbsp; It is anticipated that this expense will remain
constant during the remainder of 2003.</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>Acceris Solutions recorded a net recovery in its
provision for doubtful accounts of $39 in the three months ended June&nbsp;30,
2003.&nbsp; During the quarter we had a recovery of $79 which offset the
provision for doubtful accounts of $40.&nbsp; We anticipate that the third
quarter will approximate the second quarter provision without the
recovery.</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>Acceris Solutions recorded $596 in depreciation
and amortization in the three months ended June&nbsp;30, 2003. It is anticipated
that its depreciation and amortization will remain constant during the balance
of 2003.</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><B><I><FONT
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-STYLE: italic"
face="Times New Roman" size=2>Acceris Technologies</FONT></I></B></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<DIV style="FONT-FAMILY: 'Times New Roman'" align=center>
<TABLE style="WIDTH: 60%; BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0
width="60%" border=0>

  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 58.32%; PADDING-TOP: 0in"
    vAlign=bottom width="58%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2.88%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 37.34%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="37%" colSpan=5>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 8pt" face="Times New Roman"
      size=1>for the three months ended</FONT></B></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.44%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 58.32%; PADDING-TOP: 0in"
    vAlign=bottom width="58%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2.88%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 17.24%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="17%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 8pt" face="Times New Roman"
      size=1>June&nbsp;30,<BR>2002</FONT></B></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 2.88%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 17.24%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="17%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 8pt" face="Times New Roman"
      size=1>June&nbsp;30,<BR>2003</FONT></B></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.44%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 58.32%; PADDING-TOP: 0in"
    vAlign=bottom width="58%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman"
    size=2>Revenues</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2.88%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 2.32%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>$</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 14.92%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="14%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>888</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2.88%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2.32%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>$</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 14.92%; PADDING-TOP: 0in"
    vAlign=bottom width="14%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>1,050</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.44%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 58.32%; PADDING-TOP: 0in"
    vAlign=bottom width="58%">
      <P
      style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2.88%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 17.24%; PADDING-TOP: 0in"
    vAlign=bottom width="17%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2.88%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 17.24%; PADDING-TOP: 0in"
    vAlign=bottom width="17%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.44%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 58.32%; PADDING-TOP: 0in"
    vAlign=bottom width="58%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>Selling, general and
      administrative</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2.88%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 17.24%; PADDING-TOP: 0in"
    vAlign=bottom width="17%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>219</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2.88%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 17.24%; PADDING-TOP: 0in"
    vAlign=bottom width="17%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>575</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.44%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 58.32%; PADDING-TOP: 0in"
    vAlign=bottom width="58%">
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>Research and
      development</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2.88%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 17.24%; PADDING-TOP: 0in"
    vAlign=bottom width="17%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>465</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2.88%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 17.24%; PADDING-TOP: 0in"
    vAlign=bottom width="17%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>&#151;</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.44%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 58.32%; PADDING-TOP: 0in"
    vAlign=bottom width="58%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>Depreciation and
      amortization</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2.88%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 17.24%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="17%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>19</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2.88%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 17.24%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="17%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>&#151;</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.44%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 58.32%; PADDING-TOP: 0in"
    vAlign=bottom width="58%">
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>Segment operating
      income</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2.88%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 2.32%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>$</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 14.92%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="14%">
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>185</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2.88%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 2.32%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>$</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 14.92%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="14%">
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>475</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.44%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD></TR></TABLE></DIV>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2>23</FONT></P>
<DIV style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></font>
</div>

<BR clear=all>

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

<P
style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: center"
align=center>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><B><FONT
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt" face="Times New Roman"
size=2>Revenues</FONT></B></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>Acceris Technologies is the segment responsible
for licensing and related services revenue.&nbsp; Acceris Technologies had
revenues of $1,050 in the three months ended June&nbsp;30, 2003 as compared to
$888 in the same period of 2002.&nbsp; The revenues in 2003 relate to one
contract which was entered into in the first quarter of 2003 for which
acceptance was obtained in the second quarter. The contract involves both
technology licensing and the provision of services.&nbsp; Revenues from the
contract are being recognized over the service period starting with acceptance
in the second quarter and will continue during the period of our continued
involvement.&nbsp; We anticipate that the balance of the contract revenue ($512)
will be recognized during the remainder of 2003.&nbsp; Revenues in the three
months ended June&nbsp;30, 2002 related to three contracts no longer in effect
in 2003. Technology licensing revenues are project based and, as such, these
revenues will vary from period to period based on timing and size of technology
licensing projects and payments.</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><B><FONT
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt" face="Times New Roman"
size=2>Operating costs and expenses</FONT></B></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>Acceris Technologies&#146; selling, general,
administrative and other expense was $575 in the three months ended
June&nbsp;30, 2003 as compared to $219 in the same period of 2002. The increase
is directly related to our addition of employees to this division in 2003,
principally a president and an independent sales agent.&nbsp;&nbsp; We
anticipate that selling, general, administrative and other expense will vary
with revenues and anticipate that these costs will decrease in the third and
fourth quarters of 2003</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>Acceris Technologies had no provision for doubtful
accounts in the three months ended June&nbsp;30, 2003 or 2002.</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>Acceris Technologies recorded minimal depreciation
in the three months ended June&nbsp;30, 2003 and we anticipate that to continue
through the remainder of 2003. The decrease is related to the decrease in the
number of employees in 2003 as compared to 2002 due to a reduction in work force
in late 2002.</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>Acceris Technologies did not incur any research
and development costs in the three months ended June&nbsp;30, 2003 compared to
$465 in the same period of 2002.&nbsp; The decrease is primarily due to our
agreement to sell ILC in December&nbsp;2002, which entity had been performing
research and development.&nbsp; Our current efforts are aimed at selling our
existing products and accordingly we expect that there will be minimal research
and development activities in the remainder of 2003.</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><B><U><FONT
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt" face="Times New Roman"
size=2>Six-Month Period Ended June&nbsp;30, 2003 Compared to Six-Month Period
Ended June&nbsp;30, 2002</FONT></U></B></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>The following table displays the Company&#146;s
consolidated quarterly results of operations for the eight quarters ended
June&nbsp;30, 2003. The amounts shown below for the quarters ended
December&nbsp;31, 2002, March&nbsp;31, 2003 and June 30, 2003 are as restated.</FONT></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2>24</FONT></P>

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

<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>(in thousands expect per share amounts)</FONT></P>
<TABLE
style="WIDTH: 100%; FONT-FAMILY: 'Times New Roman'; BORDER-COLLAPSE: collapse"
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 9.32%; PADDING-TOP: 0in" vAlign=bottom width="9%" rowSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" rowSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.44%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2 rowSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 7pt" face="Times New Roman"
      size=1>2001<BR>Q3</FONT></B></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" rowSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.28%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2 rowSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 7pt" face="Times New Roman"
      size=1>2001<BR>Q4</FONT></B></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" rowSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.28%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2 rowSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 7pt" face="Times New Roman"
      size=1>2002<BR>Q1</FONT></B></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" rowSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.28%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2 rowSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 7pt" face="Times New Roman"
      size=1>2002<BR>Q2</FONT></B></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" rowSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.28%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2 rowSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 7pt" face="Times New Roman"
      size=1>2002<BR>Q3</FONT></B></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" rowSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.3%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2 rowSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 7pt" face="Times New Roman"
      size=1>2002<BR>Q4</FONT></B></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.74%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" rowSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.3%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2 rowSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 7pt" face="Times New Roman"
      size=1>2003<BR>Q1</FONT></B></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.76%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" rowSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.3%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2 rowSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 7pt" face="Times New Roman"
      size=1>2003<BR>Q2</FONT></B></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.76%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" rowSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 16.36%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="16%" colSpan=5>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 7pt" face="Times New Roman"
      size=1>Six months ended<BR>June 30,</FONT></B></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 0.32%; PADDING-TOP: 0in"
    vAlign=bottom width=0% rowSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.3%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid; HEIGHT: 9pt"
    vAlign=bottom width="7%" colSpan=2 height=12>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 7pt" face="Times New Roman"
      size=1>2002</FONT></B></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.76%; PADDING-TOP: 0in; HEIGHT: 9pt"
    vAlign=bottom width="1%" height=12>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.3%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid; HEIGHT: 9pt"
    vAlign=bottom width="7%" colSpan=2 height=12>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 7pt" face="Times New Roman"
      size=1>2003</FONT></B></P></TD></TR>




  <TR>
    <TD style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 9.32%; PADDING-TOP: 0in" vAlign=bottom width="9%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in" vAlign=bottom width="1%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.44%; PADDING-TOP: 0in; " vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT style="FONT-WEIGHT: bold; FONT-SIZE: 7pt" face="Times New Roman" size=1>&nbsp;</FONT></B></P></TD>
    <TD style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in" vAlign=bottom width="1%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.44%; PADDING-TOP: 0in; " vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT style="FONT-WEIGHT: bold; FONT-SIZE: 7pt" face="Times New Roman" size=1>&nbsp;</FONT></B></P></TD>
    <TD style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in" vAlign=bottom width="1%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.44%; PADDING-TOP: 0in; " vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT style="FONT-WEIGHT: bold; FONT-SIZE: 7pt" face="Times New Roman" size=1>&nbsp;</FONT></B></P></TD>
    <TD style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in" vAlign=bottom width="1%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.44%; PADDING-TOP: 0in; " vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT style="FONT-WEIGHT: bold; FONT-SIZE: 7pt" face="Times New Roman" size=1>&nbsp;</FONT></B></P></TD>
    <TD style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in" vAlign=bottom width="1%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.44%; PADDING-TOP: 0in; " vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT style="FONT-WEIGHT: bold; FONT-SIZE: 7pt" face="Times New Roman" size=1>&nbsp;</FONT></B></P></TD>
    <TD style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in" vAlign=bottom width="1%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD nowrap style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.3%; PADDING-TOP: 0in; " vAlign=bottom width="7%" colSpan=2>

<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT style="FONT-WEIGHT: bold; FONT-SIZE: 7pt" face="Times New Roman" size=1>(as
restated)</FONT></B></P></TD>
    <TD style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.74%; PADDING-TOP: 0in" vAlign=bottom width="1%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD nowrap style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.3%; PADDING-TOP: 0in; " vAlign=bottom width="7%" colSpan=2>

<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT style="FONT-WEIGHT: bold; FONT-SIZE: 7pt" face="Times New Roman" size=1>(as
restated)</FONT></B></P></TD>
    <TD style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.76%; PADDING-TOP: 0in" vAlign=bottom width="1%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.3%; PADDING-TOP: 0in; " vAlign=bottom width="7%" colSpan=2>

<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT style="FONT-WEIGHT: bold; FONT-SIZE: 7pt" face="Times New Roman" size=1>(as
restated)</FONT></B></P></TD>
    <TD style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.76%; PADDING-TOP: 0in" vAlign=bottom width="1%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 16.36%; PADDING-TOP: 0in; " vAlign=bottom width="16%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT style="FONT-WEIGHT: bold; FONT-SIZE: 7pt" face="Times New Roman" size=1>&nbsp;</FONT></B></P></TD>
    <TD style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 0.32%; PADDING-TOP: 0in" vAlign=bottom width=0%>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 16.36%; PADDING-TOP: 0in; " vAlign=bottom width="16%" colSpan=2>

<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT style="FONT-WEIGHT: bold; FONT-SIZE: 7pt" face="Times New Roman" size=1>(as
restated)</FONT></B></P></TD>
  </TR>


  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 9.32%; PADDING-TOP: 0in"
    vAlign=bottom width="9%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 7pt" face="Times New Roman"
      size=1>Revenues:</FONT></B></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.44%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.28%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.28%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.28%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.28%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.3%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.74%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.3%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.76%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.3%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.76%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.3%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.76%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.3%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 0.32%; PADDING-TOP: 0in"
    vAlign=bottom width=0% bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 9.32%; PADDING-TOP: 0in"
    vAlign=bottom width="9%">
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>Acceris
      Partners</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.34%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1>$</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 6.12%; PADDING-TOP: 0in"
    vAlign=bottom width="6%">
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>21,487</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.3%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1>$</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 6%; PADDING-TOP: 0in"
    vAlign=bottom width="6%">
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>22,869</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.3%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1>$</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 6%; PADDING-TOP: 0in"
    vAlign=bottom width="6%">
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>22,811</FONT></P></TD>
    <TD
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      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>29,248</FONT></P></TD>
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      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>1,547</FONT></P></TD>
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      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>13,842</FONT></P></TD>
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      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
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      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
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      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.3%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>2,469</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.76%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.3%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>1,050</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 0.32%; PADDING-TOP: 0in"
    vAlign=bottom width=0%>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 9.32%; PADDING-TOP: 0in"
    vAlign=bottom width="9%" bgColor=#eeeeee>
      <P
      style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.44%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>22,907</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.28%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>24,289</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.28%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>24,392</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.28%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>21,872</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.28%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>20,155</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.3%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>21,671</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.74%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.3%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>30,367</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.76%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.3%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>37,045</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.76%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.3%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>46,264</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.76%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.3%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>67,412</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 0.32%; PADDING-TOP: 0in"
    vAlign=bottom width=0% bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 9.32%; PADDING-TOP: 0in"
    vAlign=bottom width="9%">
      <P
      style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 7.44%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 7.28%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 7.28%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 7.28%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 7.28%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 7.3%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.74%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 7.3%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.76%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 7.3%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.76%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 7.3%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.76%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 7.3%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 0.32%; PADDING-TOP: 0in"
    vAlign=bottom width=0%>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 9.32%; PADDING-TOP: 0in"
    vAlign=bottom width="9%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 7pt" face="Times New Roman"
      size=1>Operating costs and expenses:</FONT></B></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.44%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.28%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.28%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.28%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.28%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.3%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.74%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.3%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.76%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.3%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.76%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.3%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.76%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.3%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 0.32%; PADDING-TOP: 0in"
    vAlign=bottom width=0% bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 9.32%; PADDING-TOP: 0in"
    vAlign=bottom width="9%">
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>Telecommunication
      network expense (exclusive of depreciation and amortization shown
      below)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 7.44%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>15,727</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 7.28%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>14,503</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 7.28%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>13,273</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 7.28%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>12,237</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 7.28%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>11,197</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 7.3%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>14,228</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.74%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 7.3%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>25,749</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.76%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 7.3%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>21,319</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.76%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 7.3%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>25,510</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.76%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 7.3%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>47,068</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 0.32%; PADDING-TOP: 0in"
    vAlign=bottom width=0%>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 9.32%; PADDING-TOP: 0in"
    vAlign=bottom width="9%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>Selling, general and
      administrative</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.44%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>8,282</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.28%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>16,385</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.28%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>8,700</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.28%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>7,147</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.28%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>7,389</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.3%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>9,781</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.74%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.3%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>14,224</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.76%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.3%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>14,617</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.76%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.3%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>15,847</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.76%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.3%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>28,841</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 0.32%; PADDING-TOP: 0in"
    vAlign=bottom width=0% bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 9.32%; PADDING-TOP: 0in"
    vAlign=bottom width="9%">
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>Provision for
      doubtful accounts</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 7.44%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>1,172</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 7.28%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>1,408</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 7.28%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>1,356</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 7.28%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>1,251</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 7.28%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>1,119</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 7.3%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>2,273</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.74%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 7.3%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>1,175</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.76%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 7.3%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>1,131</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.76%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 7.3%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>2,607</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.76%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 7.3%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>2,306</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 0.32%; PADDING-TOP: 0in"
    vAlign=bottom width=0%>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 9.32%; PADDING-TOP: 0in"
    vAlign=bottom width="9%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>Research and
      development</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.44%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>435</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.28%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>308</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.28%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>382</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.28%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>464</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.28%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>316</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.3%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>237</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.74%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.3%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>&#151;</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.76%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.3%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>&#151;</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.76%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.3%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>847</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.76%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.3%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>&#151;</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 0.32%; PADDING-TOP: 0in"
    vAlign=bottom width=0% bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 9.32%; PADDING-TOP: 0in"
    vAlign=bottom width="9%">
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>Depreciation and
      amortization</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.44%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>2,748</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.28%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>1,735</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.28%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>1,021</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.28%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>1,019</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.28%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>985</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.3%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>1,245</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.74%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.3%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>1,826</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.76%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.3%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>1,758</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.76%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.3%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>2,040</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.76%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.3%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>3,584</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 0.32%; PADDING-TOP: 0in"
    vAlign=bottom width=0%>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 9.32%; PADDING-TOP: 0in"
    vAlign=bottom width="9%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 7pt" face="Times New Roman"
      size=1>Operating loss</FONT></B></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.44%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>(5,457</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.28%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>(10,050</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.28%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>(340</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.28%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>(246</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.28%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>(851</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.3%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>(6,093</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.74%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.3%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>(12,607</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.76%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.3%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>(1,780</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.76%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.3%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>(587</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.76%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.3%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>(14,387</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 0.32%; PADDING-TOP: 0in"
    vAlign=bottom width=0% bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1>)</FONT></P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 9.32%; PADDING-TOP: 0in"
    vAlign=bottom width="9%">
      <P
      style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 7.44%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 7.28%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 7.28%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 7.28%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 7.28%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 7.3%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.74%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 7.3%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.76%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 7.3%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.76%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 7.3%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.76%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 7.3%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 0.32%; PADDING-TOP: 0in"
    vAlign=bottom width=0%>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 9.32%; PADDING-TOP: 0in"
    vAlign=bottom width="9%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 7pt" face="Times New Roman"
      size=1>Other income (expense):</FONT></B></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.44%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.28%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.28%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.28%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.28%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.3%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.74%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.3%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.76%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.3%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.76%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.3%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.76%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.3%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 0.32%; PADDING-TOP: 0in"
    vAlign=bottom width=0% bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 9.32%; PADDING-TOP: 0in"
    vAlign=bottom width="9%">
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>Interest
      expense</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 7.44%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>(1,796</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 7.28%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>(1,923</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 7.28%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>(2,173</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 7.28%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>(2,061</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 7.28%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>(1,777</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 7.3%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>(2,184</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.74%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 7.3%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>(2,915</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.76%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 7.3%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>(3,394</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.76%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 7.3%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>(4,233</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.76%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 7.3%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>(6,309</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 0.32%; PADDING-TOP: 0in"
    vAlign=bottom width=0%>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1>)</FONT></P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 9.32%; PADDING-TOP: 0in"
    vAlign=bottom width="9%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>Interest and other
      income</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.44%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>25</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.28%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>4</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.28%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>9</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.28%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>10</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.28%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>152</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.3%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>224</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.74%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.3%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>2</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.76%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.3%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>1</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.76%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.3%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>19</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.76%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.3%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>3</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 0.32%; PADDING-TOP: 0in"
    vAlign=bottom width=0% bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 9.32%; PADDING-TOP: 0in"
    vAlign=bottom width="9%">
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>Gain on sale of
      subsidiary</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.44%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>&#151;</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
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      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
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    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>589</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.28%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>&#151;</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.28%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>&#151;</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.28%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>&#151;</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
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    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
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    <TD
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    <TD
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    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
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    vAlign=bottom width="7%" colSpan=2>
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    vAlign=bottom width="7%" colSpan=2>
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    vAlign=bottom width="7%" colSpan=2>
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    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 0.32%; PADDING-TOP: 0in"
    vAlign=bottom width=0%>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 9.32%; PADDING-TOP: 0in"
    vAlign=bottom width="9%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>Loss from continuing
      operations</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.44%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>(7,228</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.28%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>(11,380</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.28%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>(2,504</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.28%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>(2,297</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.28%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>(2,476</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.3%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>(8,053</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.74%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.3%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>(15,520</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.76%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.3%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>(5,173</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.76%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.3%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>(4,801</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.76%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.3%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>(20,693</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 0.32%; PADDING-TOP: 0in"
    vAlign=bottom width=0% bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1>)</FONT></P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 9.32%; PADDING-TOP: 0in"
    vAlign=bottom width="9%">
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>Loss from
      discontinued operations</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.44%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>(13,275</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.28%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>(4,198</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.28%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>(3,099</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.28%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>(4,581</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.28%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>(1,463</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.3%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>(3,365</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.74%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.3%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>(277</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.76%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.3%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>371</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.76%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.3%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>(7,680</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.76%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.3%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>94</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 0.32%; PADDING-TOP: 0in"
    vAlign=bottom width=0%>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 9.32%; PADDING-TOP: 0in"
    vAlign=bottom width="9%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 7pt" face="Times New Roman"
      size=1>Net loss before extraordinary item</FONT></B></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.44%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>(20,503</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.28%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>(15,578</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.28%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>(5,603</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.28%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>(6,878</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.28%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>(3,939</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.3%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>(11,418</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.74%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.3%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>(15,797</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.76%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.3%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>(4,802</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.76%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.3%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>(12,481</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.76%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.3%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>(20,599</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 0.32%; PADDING-TOP: 0in"
    vAlign=bottom width=0% bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1>)</FONT></P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 9.32%; PADDING-TOP: 0in"
    vAlign=bottom width="9%">
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>Extraordinary
      item</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.44%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>&#151;</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.28%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>1,093</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.28%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>&#151;</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.28%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>&#151;</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.28%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>&#151;</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.3%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>&#151;</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.74%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.3%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>&#151;</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.76%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.3%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>&#151;</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.76%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.3%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>&#151;</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.76%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.3%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>&#151;</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 0.32%; PADDING-TOP: 0in"
    vAlign=bottom width=0%>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 9.32%; PADDING-TOP: 0in"
    vAlign=bottom width="9%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 7pt" face="Times New Roman"
      size=1>Net loss</FONT></B></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0.7pt; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 1.34%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1>$</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 6.12%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="6%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>(20,503</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0.7pt; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 1.3%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1>$</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 6%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="6%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>(14,485</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0.7pt; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 1.3%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1>$</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 6%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="6%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>(5,603</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0.7pt; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 1.3%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1>$</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 6%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="6%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>(6,878</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0.7pt; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 1.3%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1>$</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 6%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="6%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>(3,939</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0.7pt; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 1.3%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1>$</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 6%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="6%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>(11,418</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0.7pt; WIDTH: 1.74%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 1.3%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1>$</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 6%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="6%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>(15,797</FONT></P></TD>
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    vAlign=bottom width="6%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>(4,802</FONT></P></TD>
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    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0.7pt; WIDTH: 1.76%; PADDING-TOP: 0in"
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    vAlign=bottom width="6%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>(12,481</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0.7pt; WIDTH: 1.76%; PADDING-TOP: 0in"
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    vAlign=bottom width="6%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>(20,599</FONT></P></TD>
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    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0.7pt; WIDTH: 0.32%; PADDING-TOP: 0in"
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      style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt">&nbsp;</P></TD>
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    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
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    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.44%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="7%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
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    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.28%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
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      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
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    vAlign=bottom width="7%" colSpan=2>
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      align=right>&nbsp;</P></TD>
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    vAlign=bottom width="1%">
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      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
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    vAlign=bottom width="7%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
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    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.76%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
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      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.3%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="7%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 0.32%; PADDING-TOP: 0in"
    vAlign=bottom width=0%>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD></TR>
  <TR>
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    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 9.32%; PADDING-TOP: 0in"
    vAlign=bottom width="9%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>Weighted average
      shares outstanding</FONT></P></TD>
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    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.44%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>113,672</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
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    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.28%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>116,550</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
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    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.28%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>116,550</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
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    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>116,550</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
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    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>116,550</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
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    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.3%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>116,550</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.74%; PADDING-TOP: 0in"
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    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.3%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>116,670</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.76%; PADDING-TOP: 0in"
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    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>116,670</FONT></P></TD>
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    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>116,550</FONT></P></TD>
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      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
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      style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt">&nbsp;</P></TD>
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    vAlign=bottom width="7%" colSpan=2>
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      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.28%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="7%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.28%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="7%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.28%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="7%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.28%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="7%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.3%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="7%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.74%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.3%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="7%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.76%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.3%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="7%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.76%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.3%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="7%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.76%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.3%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="7%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 0.32%; PADDING-TOP: 0in"
    vAlign=bottom width=0%>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 9.32%; PADDING-TOP: 0in"
    vAlign=bottom width="9%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>Net loss per common
      share - basic and diluted</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.44%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.28%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.28%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.28%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.28%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.3%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.74%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.3%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.76%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.3%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.76%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.3%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.76%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.3%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 0.32%; PADDING-TOP: 0in"
    vAlign=bottom width=0% bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 9.32%; PADDING-TOP: 0in"
    vAlign=bottom width="9%">
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>Loss from continuing
      operations</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.34%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1>$</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 6.12%; PADDING-TOP: 0in"
    vAlign=bottom width="6%">
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>(0.06</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.3%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1>$</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 6%; PADDING-TOP: 0in"
    vAlign=bottom width="6%">
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>(0.10</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.3%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1>$</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 6%; PADDING-TOP: 0in"
    vAlign=bottom width="6%">
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>(0.02</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.3%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1>$</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 6%; PADDING-TOP: 0in"
    vAlign=bottom width="6%">
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>(0.02</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.3%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1>$</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 6%; PADDING-TOP: 0in"
    vAlign=bottom width="6%">
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>(0.02</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.3%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1>$</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 6%; PADDING-TOP: 0in"
    vAlign=bottom width="6%">
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>(0.07</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.74%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.3%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1>$</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 6%; PADDING-TOP: 0in"
    vAlign=bottom width="6%">
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>(0.14</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.76%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.3%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1>$</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 6%; PADDING-TOP: 0in"
    vAlign=bottom width="6%">
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>(0.04</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.76%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.3%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1>$</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 6%; PADDING-TOP: 0in"
    vAlign=bottom width="6%">
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>(0.04</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.76%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.3%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1>$</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 6%; PADDING-TOP: 0in"
    vAlign=bottom width="6%">
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>(0.18</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 0.32%; PADDING-TOP: 0in"
    vAlign=bottom width=0%>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1>)</FONT></P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 9.32%; PADDING-TOP: 0in"
    vAlign=bottom width="9%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>Loss from
      discontinued operations</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.44%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>(0.12</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.28%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>(0.03</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.28%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>(0.03</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.28%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>(0.04</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.28%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>(0.01</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.3%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>(0.03</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.74%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.3%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>(0.00</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.76%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.3%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>0.00</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.76%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.3%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>(0.07</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.76%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 7.3%; PADDING-TOP: 0in"
    vAlign=bottom width="7%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>0.00</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 0.32%; PADDING-TOP: 0in"
    vAlign=bottom width=0% bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 9.32%; PADDING-TOP: 0in"
    vAlign=bottom width="9%">
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>Extraordinary gain
      from extinguishment of debt</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.44%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>&#151; </FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.28%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>0.01 </FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.28%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>&#151; </FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.28%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>&#151; </FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.28%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>&#151; </FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.3%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>&#151; </FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.74%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.3%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>&#151; </FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.76%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.3%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>&#151; </FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.76%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.3%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>&#151; </FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.76%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 7.3%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="7%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>&#151; </FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 0.32%; PADDING-TOP: 0in"
    vAlign=bottom width=0%>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 9.32%; PADDING-TOP: 0in"
    vAlign=bottom width="9%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 30pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>Net loss per common
      share</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 1.34%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1>$</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 6.12%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="6%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>(0.18</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.72%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 1.3%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1>$</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 6%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="6%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>(0.12</FONT></P></TD>
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      face="Times New Roman" size=1>)</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 1.3%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
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      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
      face="Times New Roman" size=1>$</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 6%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
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      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 7pt" face="Times New Roman" size=1>(0.18</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 0.32%; PADDING-TOP: 0in"
    vAlign=bottom width=0% bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 7pt"
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<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>In order to more fully understand the comparison
of the results of continuing operations for the six months ended June&nbsp;30,
2003 as compared to the same period in 2002, it is important to note the
following significant changes in our operations that occurred in 2003 and
2002:</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P
style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 0.75in; TEXT-INDENT: -0.25in; FONT-FAMILY: 'Times New Roman'"><FONT
style="FONT-SIZE: 12pt" face="Times New Roman" size=3>&#149;</FONT><FONT
style="FONT-SIZE: 3pt"
size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>On December&nbsp;10, 2002, WorldxChange acquired the Enterprise and Agent
Business of RSL, including the assumption of certain liabilities.&nbsp; The RSL
operations from January&nbsp;1, 2003 to June&nbsp;30, 2003 have been included in
the statement of operations for the first six months of 2003.&nbsp; However,
there were no such operations in the same period of 2002.</P>
<P style="MARGIN: 0in 0in 0pt 0.75in; TEXT-INDENT: -0.25in"><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2></FONT>&nbsp;</P>
<P
style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 0.75in; TEXT-INDENT: -0.25in; FONT-FAMILY: 'Times New Roman'"><FONT
style="FONT-SIZE: 12pt" face="Times New Roman" size=3>&#149;</FONT><FONT
style="FONT-SIZE: 3pt"
size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>On December&nbsp;6, 2002, we entered into an agreement to sell
substantially all of the assets and customer base of ILC. The sale closed on
May&nbsp;1, 2003.&nbsp; As a result of the agreement, the operational results
related to ILC have been reclassified as discontinued operations in the current
and prior year and accordingly are not specifically included in the following
analysis of continuing operations for 2003 or 2002.</P>
<P style="MARGIN: 0in 0in 0pt 0.75in; TEXT-INDENT: -0.25in"><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2></FONT>&nbsp;</P>
<P
style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 0.75in; TEXT-INDENT: -0.25in; FONT-FAMILY: 'Times New Roman'"><FONT
style="FONT-SIZE: 12pt" face="Times New Roman" size=3>&#149;</FONT><FONT
style="FONT-SIZE: 3pt"
size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>In November&nbsp;2002, we began to sell a network product obtained from
one new supplier who we did not have in the periods prior to that date. The sale
of that product was ceased in late July&nbsp;2003.</P>
<P style="MARGIN: 0in 0in 0pt 0.75in; TEXT-INDENT: -0.25in"><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2></FONT>&nbsp;</P>
<H2
style="FONT-WEIGHT: bold; MARGIN: 0in 0in 0pt; PAGE-BREAK-AFTER: auto; LETTER-SPACING: -0.1pt; TEXT-ALIGN: left"
align=left><B><FONT style="FONT-SIZE: 10pt; LETTER-SPACING: 0pt"
face="Times New Roman" size=2>Revenues</FONT></B></H2>
<P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>Telecommunications services revenue increased
$22,567 to $66,362 in the first six months of 2003 as compared to $43,795 in the
same period of 2002.&nbsp; The primary reasons for the increase related
to:</FONT></P>

<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2><BR>25</FONT></P>



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

<P
style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; FONT-FAMILY: 'Times New Roman'">&nbsp;</P>
<P
style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 56.25pt; TEXT-INDENT: -0.25in; FONT-FAMILY: 'Times New Roman'"><FONT
style="FONT-SIZE: 12pt" face="Times New Roman" size=3>&#149;</FONT><FONT
style="FONT-SIZE: 3pt"
size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>the acquisition of the RSL Enterprise business (Acceris Solutions) in
December&nbsp;2002.&nbsp; Accordingly, the first six months of 2003 includes
revenues of $13,842 from the RSL Enterprise business for which there was no
comparable revenue in the same period of 2002,</P>
<P style="MARGIN: 0in 0in 0pt 56.25pt; TEXT-INDENT: -0.25in"><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2></FONT>&nbsp;</P>
<P
style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 0.75in; TEXT-INDENT: -0.25in; FONT-FAMILY: 'Times New Roman'"><FONT
style="FONT-SIZE: 12pt" face="Times New Roman" size=3>&#149;</FONT><FONT
style="FONT-SIZE: 3pt"
size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>incremental telecommunications services revenue of $4,583 in the Acceris
Partners segment associated with growth in the subscriber base primarily due to
the December&nbsp;2002 acquisition of the A&amp;R business of RSL, and</P>
<P style="MARGIN: 0in 0in 0pt 0.75in; TEXT-INDENT: -0.25in"><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2></FONT>&nbsp;</P>
<P
style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 56.25pt; TEXT-INDENT: -0.25in; FONT-FAMILY: 'Times New Roman'"><FONT
style="FONT-SIZE: 12pt" face="Times New Roman" size=3>&#149;</FONT><FONT
style="FONT-SIZE: 3pt"
size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>revenues of $4,142 representing actual cash collections from our network
service offering that have been finalized during the first six months of 2003
from billings prior to June&nbsp;30, 2003.&nbsp; Revenue from this product is
accounted for when the actual cash collections to be retained by the company are
finalized. There was no comparable source of revenue for the same period in
2002.</P>
<P style="MARGIN: 0in 0in 0pt 56.25pt; TEXT-INDENT: 0.5in"><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>Technology licensing and related services revenue
decreased $1,419 to $1,050 in the first six months of 2003 as compared to $2,469
in the same period of 2002.&nbsp; The decrease was related to having revenue
from one contract outstanding in the first six months of 2003 compared to three
contracts outstanding in first six months of 2002. Technology licensing revenues
are project based and, as such, these revenues will vary from period to period
based on timing and size of technology licensing projects and
payments.</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<H3
style="FONT-WEIGHT: bold; MARGIN: 0in 0in 0pt; PAGE-BREAK-AFTER: auto"><B><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2>Operating costs and
expenses</FONT></B></H3>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>Telecommunication network expense was $47,068 in
the first six months ended June&nbsp;30, 2003 as compared to $25,510 in the same
period of 2002.&nbsp; The increase in 2003 over 2002 relates primarily
to:</FONT></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P
style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 0.75in; TEXT-INDENT: -0.25in; FONT-FAMILY: 'Times New Roman'"><FONT
style="FONT-SIZE: 12pt" face="Times New Roman" size=3>&#149;</FONT><FONT
style="FONT-SIZE: 3pt"
size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>the acquisition of the former RSL enterprise business (Acceris Solutions)
in December&nbsp;2002.&nbsp; Accordingly, the first six months of 2003 includes
network expenses of&nbsp; $8,773 for which there was no comparable expense in
the same period of 2002, and</P>
<P style="MARGIN: 0in 0in 0pt 0.75in; TEXT-INDENT: -0.25in"><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2></FONT>&nbsp;</P>
<P
style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 0.75in; TEXT-INDENT: -0.25in; FONT-FAMILY: 'Times New Roman'"><FONT
style="FONT-SIZE: 12pt" face="Times New Roman" size=3>&#149;</FONT><FONT
style="FONT-SIZE: 3pt"
size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>inclusion of network expenses of $8,371 related to the sale of a network
service offering in the first six months of 2003 that we did not have in the
same period in 2002.&nbsp; The relationship was terminated in late
July&nbsp;2003.</P>
<P style="MARGIN: 0in 0in 0pt 0.75in; TEXT-INDENT: -0.25in"><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2></FONT>&nbsp;</P>
<P
style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 0.75in; TEXT-INDENT: -0.25in; FONT-FAMILY: 'Times New Roman'"><FONT
style="FONT-SIZE: 12pt" face="Times New Roman" size=3>&#149;</FONT><FONT
style="FONT-SIZE: 3pt"
size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>an increase of approximately $4,414 in network expenses associated with
growth in the subscriber base of the Partners segment primarily due to the
December&nbsp;2002 acquisition of the A&amp;R Business of RSL.</P>
<P style="MARGIN: 0in 0in 0pt 0.75in; TEXT-INDENT: 0.5in"><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>Our selling, general, administrative and other
expense was $28,841 in the six months ended June&nbsp;30, 2003 as compared to
$15,847 in the same period of 2002.&nbsp; The increase in 2003 over 2002
primarily relates to:</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P
style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 0.75in; TEXT-INDENT: -0.25in; FONT-FAMILY: 'Times New Roman'"><FONT
style="FONT-SIZE: 12pt" face="Times New Roman" size=3>&#149;</FONT><FONT
style="FONT-SIZE: 3pt"
size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>inclusion of $5,492 related to the Enterprise Business of RSL (acquired
in December&nbsp;2002) for which there was no comparable expense in the first
six months of 2002,</P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P
style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 0.75in; TEXT-INDENT: -0.25in; FONT-FAMILY: 'Times New Roman'"><FONT
style="FONT-SIZE: 12pt" face="Times New Roman" size=3>&#149;</FONT><FONT
style="FONT-SIZE: 3pt"
size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>an increase in personnel costs of approximately&nbsp; $1,743 from the
first six months of 2002 to the first six months of 2003 primarily relating to
the increase in number of employees,</P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P
style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 0.75in; TEXT-INDENT: -0.25in; FONT-FAMILY: 'Times New Roman'"><FONT
style="FONT-SIZE: 12pt" face="Times New Roman" size=3>&#149;</FONT><FONT
style="FONT-SIZE: 3pt"
size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>an increase in the first six months of 2003 of approximately $1,754
related to professional fees and outside services compared to the first six
months of 2002,</P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P
style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 0.75in; TEXT-INDENT: -0.25in; FONT-FAMILY: 'Times New Roman'"><B><FONT
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt" face="Times New Roman"
size=2>&#149;</FONT></B><FONT style="FONT-SIZE: 3pt"
size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>an increase of $4,518 in billing and collection charges and outside agent
commissions when compared to the same period in 2002 relating primarily to the
increase in Acceris Partners&#146; billings,</P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P
style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 0.75in; TEXT-INDENT: -0.25in; FONT-FAMILY: 'Times New Roman'"><B><FONT
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt" face="Times New Roman"
size=2>&#149;</FONT></B><FONT style="FONT-SIZE: 3pt"
size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>a decrease of $1,460 in advertising costs from the first six months of
2002 to 2003, which decrease relates to the curtailment of a direct advertising
program in the first quarter of 2002, and</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2>26</FONT></P>

<BR clear=all>

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



<P
style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: center"
align=center>&nbsp;</P>
<P
style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 0.75in; TEXT-INDENT: -0.25in; FONT-FAMILY: 'Times New Roman'"><FONT
style="FONT-SIZE: 12pt" face="Times New Roman" size=3>&#149;</FONT><FONT
style="FONT-SIZE: 3pt"
size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>an increase of&nbsp; $947 in other expenses when compared to the same
period in 2002, which increase was primarily related to the increase in Acceris
Partners&#146; revenues.</P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>The provision for doubtful accounts was $2,306 in
the first six months ended June&nbsp;30, 2003 as compared to $2,607 in the same
period of 2002. Excluding revenues from the network service offering and Acceris
Solutions (which has a very small bad debt percentage), the allowance was
comparable to the prior year and we expect that to continue in the near
future.</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>Depreciation and amortization was $3,584 in the
six months ended June&nbsp;30, 2003 compared to $2,040 in the same period of
2002. The increase in 2003 over 2002 primarily relates to the inclusion of
$1,476 related to the Direct and A&amp;R Business of RSL (acquired in
December&nbsp;2002) for which there was no comparable expense in same period of
2002.</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>We did not incur any research and development
costs in the first six months of 2003 compared to $847 in the same period of
2002.&nbsp; The decrease is primarily due to our agreement to sell ILC in
December&nbsp;2002, which was the only entity that had been performing research
and development.</FONT></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><B><FONT
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt" face="Times New Roman" size=2>Other
income (expense)</FONT></B></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>Interest expense increased $2,076 to
$6,309 in the
first six months of 2003 as compared to $4,233 in the same period of 2002. The
increase was primarily due to the combination of:</FONT></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.25in"><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2></FONT>&nbsp;</P>
<P
style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 0.75in; TEXT-INDENT: -0.25in; FONT-FAMILY: 'Times New Roman'"><FONT
style="FONT-SIZE: 12pt" face="Times New Roman" size=3>&#149;</FONT><FONT
style="FONT-SIZE: 3pt"
size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>an increase of $712 related to increased debt to our parent company
(Counsel);</P>
<P
style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 0.75in; TEXT-INDENT: -0.25in; FONT-FAMILY: 'Times New Roman'"><FONT
style="FONT-SIZE: 12pt" face="Times New Roman" size=3>&#149;</FONT><FONT
style="FONT-SIZE: 3pt"
size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>an increase of $170 on Acceris Partners&#146; revolving credit facility;</P>
<P
style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 0.75in; TEXT-INDENT: -0.25in; FONT-FAMILY: 'Times New Roman'"><FONT
style="FONT-SIZE: 12pt" face="Times New Roman" size=3>&#149;</FONT><FONT
style="FONT-SIZE: 3pt"
size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>an increase of $1,264 (non-cash) related to the amortization of a beneficial
conversion feature on convertible debt with Counsel and amortization of the
discount related to the value of warrants issued to Counsel;</P>
<P
style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 0.75in; TEXT-INDENT: -0.25in; FONT-FAMILY: 'Times New Roman'"><FONT
style="FONT-SIZE: 12pt" face="Times New Roman" size=3>&#149;</FONT><FONT
style="FONT-SIZE: 3pt"
size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>an increase of $145 relating to interest to a vendor; and</P>
<P
style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 0.75in; TEXT-INDENT: -0.25in; FONT-FAMILY: 'Times New Roman'"><FONT
style="FONT-SIZE: 12pt" face="Times New Roman" size=3>&#149;</FONT><FONT
style="FONT-SIZE: 3pt"
size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>a decrease of $98 on capital leases.</P>
<P style="MARGIN: 0in 0in 0pt 0.75in; TEXT-INDENT: -0.25in"><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><B><FONT
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt" face="Times New Roman" size=2>Loss
from Discontinued Operations</FONT></B></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>In the fist six months of 2003, we recorded a gain
from discontinued operations of $94 related to the agreement to sell ILC
operations to BU entered into in December&nbsp;2002.&nbsp; The sale closed on
May&nbsp;1, 2003. Upon closing of the sale, Buyers United assumed all
operational losses since December&nbsp;31, 2002.&nbsp; Accordingly, the gain of
$94 for the six months ended June&nbsp;30, 2003 includes the increase in the
sales price for the losses incurred since December&nbsp;6, 2002.&nbsp; In the
fist six months of 2002, we recorded a loss from discontinued operations related
to ILC of $7,680.</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><B><FONT
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt" face="Times New Roman"
size=2>Analysis by Segment:</FONT></B></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><B><I><FONT
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-STYLE: italic"
face="Times New Roman" size=2>Acceris Partners</FONT></I></B></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<DIV style="FONT-FAMILY: 'Times New Roman'" align=center>
<TABLE style="WIDTH: 60.02%; BORDER-COLLAPSE: collapse" cellSpacing=0
cellPadding=0 width="60%" border=0>

  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 55.96%; PADDING-TOP: 0in"
    vAlign=bottom width="55%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 3.04%; PADDING-TOP: 0in"
    vAlign=bottom width="3%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 40%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="40%" colSpan=5>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 8pt" face="Times New Roman"
      size=1>for the six months ended</FONT></B></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 0.98%; PADDING-TOP: 0in"
    vAlign=bottom width=0%>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 55.96%; PADDING-TOP: 0in"
    vAlign=bottom width="55%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 3.04%; PADDING-TOP: 0in"
    vAlign=bottom width="3%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 18.28%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="18%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 8pt" face="Times New Roman"
      size=1>June&nbsp;30,<BR>2002</FONT></B></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 3.4%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="3%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 18.34%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="18%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 8pt" face="Times New Roman"
      size=1>June&nbsp;30,<BR>2003</FONT></B></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 0.98%; PADDING-TOP: 0in"
    vAlign=bottom width=0%>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 55.96%; PADDING-TOP: 0in"
    vAlign=bottom width="55%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman"
    size=2>Revenues</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 3.04%; PADDING-TOP: 0in"
    vAlign=bottom width="3%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 2.28%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>$</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 16%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="16%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>43,795</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 3.4%; PADDING-TOP: 0in"
    vAlign=bottom width="3%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 2.28%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>$</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 16.06%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="16%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>52,520</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 0.98%; PADDING-TOP: 0in"
    vAlign=bottom width=0% bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 55.96%; PADDING-TOP: 0in"
    vAlign=bottom width="55%">
      <P
      style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 3.04%; PADDING-TOP: 0in"
    vAlign=bottom width="3%">
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 18.28%; PADDING-TOP: 0in"
    vAlign=bottom width="18%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 3.4%; PADDING-TOP: 0in"
    vAlign=bottom width="3%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 18.34%; PADDING-TOP: 0in"
    vAlign=bottom width="18%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 0.98%; PADDING-TOP: 0in"
    vAlign=bottom width=0%>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 55.96%; PADDING-TOP: 0in"
    vAlign=bottom width="55%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>Telecommunication
      network expense (excluding depreciation and amortization
    below)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 3.04%; PADDING-TOP: 0in"
    vAlign=bottom width="3%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 18.28%; PADDING-TOP: 0in"
    vAlign=bottom width="18%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>25,509</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 3.4%; PADDING-TOP: 0in"
    vAlign=bottom width="3%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 18.34%; PADDING-TOP: 0in"
    vAlign=bottom width="18%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>38,294</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 0.98%; PADDING-TOP: 0in"
    vAlign=bottom width=0% bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 55.96%; PADDING-TOP: 0in"
    vAlign=bottom width="55%">
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>Selling, general and
      administrative</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 3.04%; PADDING-TOP: 0in"
    vAlign=bottom width="3%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 18.28%; PADDING-TOP: 0in"
    vAlign=bottom width="18%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>13,650</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 3.4%; PADDING-TOP: 0in"
    vAlign=bottom width="3%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 18.34%; PADDING-TOP: 0in"
    vAlign=bottom width="18%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>20,965</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 0.98%; PADDING-TOP: 0in"
    vAlign=bottom width=0%>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 55.96%; PADDING-TOP: 0in"
    vAlign=bottom width="55%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>Provision for
      doubtful accounts</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 3.04%; PADDING-TOP: 0in"
    vAlign=bottom width="3%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 18.28%; PADDING-TOP: 0in"
    vAlign=bottom width="18%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>2,607</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 3.4%; PADDING-TOP: 0in"
    vAlign=bottom width="3%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 18.34%; PADDING-TOP: 0in"
    vAlign=bottom width="18%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>2,320</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 0.98%; PADDING-TOP: 0in"
    vAlign=bottom width=0% bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 55.96%; PADDING-TOP: 0in"
    vAlign=bottom width="55%">
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>Depreciation and
      amortization</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 3.04%; PADDING-TOP: 0in"
    vAlign=bottom width="3%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 18.28%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="18%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>1,957</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 3.4%; PADDING-TOP: 0in"
    vAlign=bottom width="3%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 18.34%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="18%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>2,327</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 0.98%; PADDING-TOP: 0in"
    vAlign=bottom width=0%>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 55.96%; PADDING-TOP: 0in"
    vAlign=bottom width="55%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>Segment operating
      income (loss)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0.7pt; WIDTH: 3.04%; PADDING-TOP: 0in"
    vAlign=bottom width="3%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 2.28%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>$</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 16%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="16%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>72</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0.7pt; WIDTH: 3.4%; PADDING-TOP: 0in"
    vAlign=bottom width="3%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 2.28%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>$</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 16.06%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="16%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman"
size=2>(11,386</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0.7pt; WIDTH: 0.98%; PADDING-TOP: 0in"
    vAlign=bottom width=0% bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>)</FONT></P></TD></TR></TABLE></DIV>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2>27</FONT></P>


<BR clear=all>

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

<P
style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: center"
align=center>&nbsp;</P>
<H2
style="FONT-WEIGHT: bold; MARGIN: 0in 0in 0pt; PAGE-BREAK-AFTER: auto; LETTER-SPACING: -0.1pt; TEXT-ALIGN: left"
align=left><B><FONT style="FONT-SIZE: 10pt; LETTER-SPACING: 0pt"
face="Times New Roman" size=2>Revenues</FONT></B></H2>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>Acceris Partners telecommunication services
increased $8,725 to $52,520 in the first six months of 2003 as compared to
$43,795 in the same period of 2002. The increase was primarily due
to:</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P
style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 0.75in; TEXT-INDENT: -0.25in; FONT-FAMILY: 'Times New Roman'"><FONT
style="FONT-SIZE: 12pt" face="Times New Roman" size=3>&#149;</FONT><FONT
style="FONT-SIZE: 3pt"
size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>incremental telecommunications services revenue of approximately $4,583
associated with growth in the subscriber base primarily due to the
December&nbsp;2002 acquisition of the A&amp;R business of RSL and</P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P
style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 0.75in; TEXT-INDENT: -0.25in; FONT-FAMILY: 'Times New Roman'"><FONT
style="FONT-SIZE: 12pt" face="Times New Roman" size=3>&#149;</FONT><FONT
style="FONT-SIZE: 3pt"
size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>revenues of $4,142 representing actual cash collections from our network
service offering that have been finalized during the first six months of 2003
from billings prior to June&nbsp;30, 2003.&nbsp; Revenue from this product is
accounted for when the actual cash collections to be retained by the company are
finalized. There was no comparable source of revenue for the same period in
2002.</P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<H2
style="FONT-WEIGHT: bold; MARGIN: 0in 0in 0pt; PAGE-BREAK-AFTER: auto; LETTER-SPACING: -0.1pt; TEXT-ALIGN: left"
align=left><B><FONT style="FONT-SIZE: 10pt; LETTER-SPACING: 0pt"
face="Times New Roman" size=2>Operating costs and expenses</FONT></B></H2>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>Acceris Partners&#146; telecommunication network
expense for the six months ending June&nbsp;30, 2003 and 2002 was $38,294 and
$25,509, respectively.&nbsp; The increase in 2003 over 2002 relates primarily
to:</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P
style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 0.75in; TEXT-INDENT: -0.25in; FONT-FAMILY: 'Times New Roman'"><FONT
style="FONT-SIZE: 12pt" face="Times New Roman" size=3>&#149;</FONT><FONT
style="FONT-SIZE: 3pt"
size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>inclusion of approximately $4,414 in network expenses associated with
growth in the subscriber base of the Partners segment primarily due to the
December&nbsp;2002 acquisition of the A&amp;R business of RSL and</P>
<P style="MARGIN: 0in 0in 0pt 0.75in; TEXT-INDENT: -0.25in"><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2></FONT>&nbsp;</P>
<P
style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 0.75in; TEXT-INDENT: -0.25in; FONT-FAMILY: 'Times New Roman'"><FONT
style="FONT-SIZE: 12pt" face="Times New Roman" size=3>&#149;</FONT><FONT
style="FONT-SIZE: 3pt"
size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>inclusion of network expenses of $8,371 related to the sale of a network
service offering in the first six months of 2003 that we did not have in the
same period in 2002.</P>
<P style="MARGIN: 0in 0in 0pt 0.75in; TEXT-INDENT: 0.5in"><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>Acceris Partners&#146; selling, general, administrative
and other expense was $20,965 in the first six months of 2003, up from $13,650
in the same period in 2002. The increase in 2003 over 2002 primarily relates
to:</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P
style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 0.75in; TEXT-INDENT: -0.25in; FONT-FAMILY: 'Times New Roman'"><FONT
style="FONT-SIZE: 12pt" face="Times New Roman" size=3>&#149;</FONT><FONT
style="FONT-SIZE: 3pt"
size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>a decrease of $1,460 in advertising costs from the first six months of
2002 to 2003, which decrease relates to the curtailment of a direct advertising
program in the first quarter of 2002,</P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P
style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 0.75in; TEXT-INDENT: -0.25in; FONT-FAMILY: 'Times New Roman'"><FONT
style="FONT-SIZE: 12pt" face="Times New Roman" size=3>&#149;</FONT><FONT
style="FONT-SIZE: 3pt"
size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>an increase in personnel costs of approximately&nbsp; $1,490 from the
first six months of 2002 to the same period of 2003 primarily relating to the
increase in number of employees,</P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P
style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 0.75in; TEXT-INDENT: -0.25in; FONT-FAMILY: 'Times New Roman'"><FONT
style="FONT-SIZE: 12pt" face="Times New Roman" size=3>&#149;</FONT><FONT
style="FONT-SIZE: 3pt"
size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>an increase of $4,518 in billing and collection charges and outside agent
commissions when compared to the same period in 2002 relating primarily to the
increase in Acceris Partners&#146; revenue,</P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P
style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 0.75in; TEXT-INDENT: -0.25in; FONT-FAMILY: 'Times New Roman'"><FONT
style="FONT-SIZE: 12pt" face="Times New Roman" size=3>&#149;</FONT><FONT
style="FONT-SIZE: 3pt"
size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>an increase in professional fees in the first six months of 2003 of
approximately $1,407 compared to the same period of 2002, and</P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P
style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 0.75in; TEXT-INDENT: -0.25in; FONT-FAMILY: 'Times New Roman'"><FONT
style="FONT-SIZE: 12pt" face="Times New Roman" size=3>&#149;</FONT><FONT
style="FONT-SIZE: 3pt"
size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>an increase of&nbsp; $1,360 in other expenses when compared to the same
period in 2002, which increase was primarily related to the increase in Acceris
Partners&#146; revenues.</P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>In the first quarter of 2003, we negotiated and
received a concession from one new significant supplier of a network
product.&nbsp; We negotiated a reduction in costs payable to the supplier of
approximately $4,463 of which $2,999 was recovered in the first quarter by
reduction of commissions otherwise payable to the supplier.&nbsp; During the
second quarter of 2003 we recovered an additional $1,150 by reduction of
commissions otherwise payable.&nbsp; The balance of approximately $314 is
available to be recovered in the third quarter by withholding commissions that
would otherwise be payable to the supplier.&nbsp; Such recoveries (if any) will
be recorded as actual reductions if the commissions occur.</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>Acceris Partners&#146; provision for doubtful accounts
was $2,320 in the first six months of 2003 as compared to $2,607 in the same
period of 2002. Excluding revenues from the network service offering and Acceris
Solutions (which has a very small bad debt percentage), the allowance was
comparable to the prior year and we expect that to continue in the near
future.</FONT></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2>28</FONT></P>

<BR clear=all>

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



<P
style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: center"
align=center>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>Acceris Partners&#146; depreciation and amortization
was $2,327 in the first six months of 2003 compared to $1,957 in the same period
of 2002. The increase in 2003 over 2002 primarily relates to the inclusion of
$219 related to the A&amp;R Business of RSL (acquired in December&nbsp;2002) for
which there was no comparable expense in same period of 2002.</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><B><I><FONT
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-STYLE: italic"
face="Times New Roman" size=2>Acceris Solutions:</FONT></I></B></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<TABLE
style="MARGIN-LEFT: 1.2in; WIDTH: 66.56%; FONT-FAMILY: 'Times New Roman'; BORDER-COLLAPSE: collapse"
cellSpacing=0 cellPadding=0 width="66%" border=0>

  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 59.62%; PADDING-TOP: 0in"
    vAlign=bottom width="59%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2.76%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 36.24%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="36%" colSpan=5>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 8pt" face="Times New Roman"
      size=1>for the six months ended</FONT></B></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.38%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 59.62%; PADDING-TOP: 0in"
    vAlign=bottom width="59%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2.76%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 16.74%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="16%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 8pt" face="Times New Roman"
      size=1>June&nbsp;30,<BR>2002</FONT></B></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 2.76%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 16.74%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="16%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 8pt" face="Times New Roman"
      size=1>June&nbsp;30,<BR>2003</FONT></B></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.38%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 59.62%; PADDING-TOP: 0in"
    vAlign=bottom width="59%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman"
    size=2>Revenues</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2.76%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 1.94%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>$</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 14.8%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="14%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>&#151;</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2.76%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.94%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>$</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 14.8%; PADDING-TOP: 0in"
    vAlign=bottom width="14%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>13,842</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.38%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 59.62%; PADDING-TOP: 0in"
    vAlign=bottom width="59%">
      <P
      style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2.76%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 16.74%; PADDING-TOP: 0in"
    vAlign=bottom width="16%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2.76%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 16.74%; PADDING-TOP: 0in"
    vAlign=bottom width="16%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.38%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 59.62%; PADDING-TOP: 0in"
    vAlign=bottom width="59%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>Telecommunication
      network expense (excluding depreciation and amortization
    below)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2.76%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 16.74%; PADDING-TOP: 0in"
    vAlign=bottom width="16%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>&#151;</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2.76%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 16.74%; PADDING-TOP: 0in"
    vAlign=bottom width="16%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>8,773</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.38%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 59.62%; PADDING-TOP: 0in"
    vAlign=bottom width="59%">
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>Selling, general and
      administrative</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2.76%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 16.74%; PADDING-TOP: 0in"
    vAlign=bottom width="16%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>&#151;</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2.76%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 16.74%; PADDING-TOP: 0in"
    vAlign=bottom width="16%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>5,492</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.38%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 59.62%; PADDING-TOP: 0in"
    vAlign=bottom width="59%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>Provision for
      doubtful accounts</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2.76%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 16.74%; PADDING-TOP: 0in"
    vAlign=bottom width="16%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>&#151;</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2.76%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 16.74%; PADDING-TOP: 0in"
    vAlign=bottom width="16%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>(14</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.38%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>)</FONT></P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 59.62%; PADDING-TOP: 0in"
    vAlign=bottom width="59%">
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>Depreciation and
      amortization</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2.76%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 16.74%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="16%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>&#151;</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2.76%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 16.74%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="16%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>1,257</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.38%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 59.62%; PADDING-TOP: 0in"
    vAlign=bottom width="59%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>Segment operating
      loss</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0.7pt; WIDTH: 2.76%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 1.94%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>$</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 14.8%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="14%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>&#151;</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0.7pt; WIDTH: 2.76%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 1.94%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>$</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 14.8%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="14%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>(1,666</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0.7pt; WIDTH: 1.38%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>)</FONT></P></TD></TR></TABLE>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>As Acceris Solutions was acquired in
December&nbsp;2002, there were no comparable revenues or expenses incurred in
the six months ending June&nbsp;30, 2002.</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><B><FONT
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt" face="Times New Roman"
size=2>Revenues</FONT></B></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>Revenue from Acceris Solutions in 2003 came from
the Enterprise business of RSL, which we acquired in December&nbsp;2002.&nbsp;
Accordingly, Acceris Solutions segment had no revenues in the first six months
of 2002.&nbsp; Revenue of $13,842 has been included in the first six months of
2003. </FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><B><FONT
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt" face="Times New Roman"
size=2>Operating costs and expenses</FONT></B></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>Acceris Solutions accounted for $8,773 of the
total network expense in the first six months of 2003.</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>Acceris Solutions accounted for $5,492 of our
overall increase in selling, general, administrative and other expense in the
first six months of 2003. </FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>Acceris Solutions recorded a net recovery of
provision for doubtful accounts of $14 in the first six months of 2003. During
the six months ended June&nbsp;30, 2003 we had a recovery of $79 that offset the
provision for bad debts of $65.</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>Acceris Solutions recorded $1,257 in depreciation
and amortization in the first six months of 2003. </FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><B><I><FONT
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-STYLE: italic"
face="Times New Roman" size=2>Acceris Technologies</FONT></I></B></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<TABLE
style="MARGIN-LEFT: 1.2in; WIDTH: 65%; FONT-FAMILY: 'Times New Roman'; BORDER-COLLAPSE: collapse"
cellSpacing=0 cellPadding=0 width="65%" border=0>

  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 60.62%; PADDING-TOP: 0in"
    vAlign=bottom width="60%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2.74%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 35.38%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="35%" colSpan=5>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 8pt" face="Times New Roman"
      size=1>for the six months ended</FONT></B></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.28%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 60.62%; PADDING-TOP: 0in"
    vAlign=bottom width="60%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2.74%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 16.34%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="16%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 8pt" face="Times New Roman"
      size=1>June&nbsp;30,<BR>2002</FONT></B></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 2.72%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 16.32%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="16%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
      style="FONT-WEIGHT: bold; FONT-SIZE: 8pt" face="Times New Roman"
      size=1>June&nbsp;30,<BR>2003</FONT></B></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.28%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 60.62%; PADDING-TOP: 0in"
    vAlign=bottom width="60%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman"
    size=2>Revenues</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2.74%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 2%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>$</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 14.34%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=bottom width="14%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>2,469</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2.72%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>$</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 14.32%; PADDING-TOP: 0in"
    vAlign=bottom width="14%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>1,050</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.28%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 60.62%; PADDING-TOP: 0in"
    vAlign=bottom width="60%">
      <P
      style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2.74%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 16.34%; PADDING-TOP: 0in"
    vAlign=bottom width="16%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2.72%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 16.32%; PADDING-TOP: 0in"
    vAlign=bottom width="16%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; TEXT-ALIGN: right"
      align=right>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.28%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 60.62%; PADDING-TOP: 0in"
    vAlign=bottom width="60%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>Selling, general and
      administrative</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2.74%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 16.34%; PADDING-TOP: 0in"
    vAlign=bottom width="16%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>463</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2.72%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 16.32%; PADDING-TOP: 0in"
    vAlign=bottom width="16%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>648</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.28%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 60.62%; PADDING-TOP: 0in"
    vAlign=bottom width="60%">
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>Research and
      development</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2.74%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 16.34%; PADDING-TOP: 0in"
    vAlign=bottom width="16%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>847</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 2.72%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 16.32%; PADDING-TOP: 0in"
    vAlign=bottom width="16%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>&#151;</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 1.28%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 60.62%; PADDING-TOP: 0in"
    vAlign=bottom width="60%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman"
      size=2>Depreciation</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2.74%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 16.34%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="16%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>55</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 2.72%; PADDING-TOP: 0in"
    vAlign=bottom width="2%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 16.32%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=bottom width="16%" bgColor=#eeeeee colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>&#151;</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; BACKGROUND: #eeeeee; PADDING-BOTTOM: 0in; WIDTH: 1.28%; PADDING-TOP: 0in"
    vAlign=bottom width="1%" bgColor=#eeeeee>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 60.62%; PADDING-TOP: 0in"
    vAlign=bottom width="60%">
      <P style="MARGIN: 0in 0in 0pt 10pt; TEXT-INDENT: -10pt"><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>Segment operating
      income</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0.7pt; WIDTH: 2.74%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 2%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>$</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 14.34%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="14%">
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>1,104</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0.7pt; WIDTH: 2.72%; PADDING-TOP: 0in"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 2%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="2%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>$</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 14.32%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1.5pt double"
    vAlign=bottom width="14%">
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>402</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0.7pt; WIDTH: 1.28%; PADDING-TOP: 0in"
    vAlign=bottom width="1%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 1pt"
      face="Times New Roman" size=2></FONT>&nbsp;</P></TD></TR></TABLE>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2>29</FONT></P>
<DIV style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>

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


<P
style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: center"
align=center>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><B><FONT
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt" face="Times New Roman"
size=2>Revenues</FONT></B></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>Acceris Technologies is the segment responsible
for licensing and related services revenue.&nbsp; Acceris Technologies had
revenues of $1,050 in the first six months of 2003 as compared to $2,469 in the
same period of 2002.&nbsp; Revenues in 2003 relate to one contract which was
entered into in the first quarter of 2003 for which acceptance was obtained in
the second quarter. The contract involves both technology licensing and the
provision of services.&nbsp; Revenues from the contract are being recognized
over the service period starting with acceptance in the second quarter and will
continue during the period of our continued involvement.&nbsp; We anticipate
that the balance of the contract revenue ($512) will be recognized as income
during the remainder of 2003. Revenues in the first six months of 2002 related
to three contracts no longer in effect in 2003. Technology licensing revenues
are project based and, as such, these revenues will vary from period to period
based on timing and size of technology licensing projects and
payments.</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>Acceris Technologies&#146; selling, general,
administrative and other expense was $648 in the first six months of 2003 as
compared to $463 in the same period of 2002.&nbsp; The increase is directly
related to our addition of employees to this division in 2003, principally a
president and an independent sales agent.</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>Acceris Technologies had no provision for doubtful
accounts in the first six months of 2003 or 2002.</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>Acceris Technologies recorded minimal depreciation
in the first six months of 2003 as compared to $55 in same period of 2002.&nbsp;
The decrease is related to the decrease in the number of employees in 2003 as
compared to 2002 due to a reduction in work force in late 2002.</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>Acceris Technologies did not incur any research
and development costs in the first six months of 2003 compared to $847 in the
same period of 2002.&nbsp; The decrease is primarily due to our agreement to
sell ILC in December&nbsp;2002, which entity had been performing research and
development.</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<H3
style="FONT-WEIGHT: bold; MARGIN: 0in 0in 0pt; PAGE-BREAK-AFTER: auto"><B><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2>Other
Items</FONT></B></H3>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<H3
style="FONT-WEIGHT: bold; MARGIN: 0in 0in 0pt; PAGE-BREAK-AFTER: auto"><B><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2>Recent Accounting
Pronouncements</FONT></B></H3>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>See Note 2 to the Consolidated Financial
Statements for recent accounting pronouncements and how we anticipate they will
impact our financial statements.</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><B><FONT
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt" face="Times New Roman" size=2>Item 3&#151;
Quantitative and Qualitative Disclosures about Market Risk</FONT></B></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>Our exposure to market risk is limited to interest
rate sensitivity, which is affected by changes in the general level of U.S.
interest rates.&nbsp; Our cash equivalents are invested with high quality
issuers and limit the amount of credit exposure to any one issuer.&nbsp; Due to
the short-term nature of the cash equivalents, we believe that we are not
subject to any material interest rate risk as it relates to interest
income.&nbsp; As to interest expense, we have two debt instruments that have
variable interest rates based on the prime rate of interest.&nbsp; Assuming debt
amounts at June&nbsp;30, 2003 were constant during the next twelve-month period,
the impact of a one percent increase in the prime interest rate would be an
increase in interest expense of approximately $168 for the next twelve-month
period.&nbsp; However, as one debt instrument is subject to an interest rate
floor, a one percent decrease in the prime interest rate would only reduce
interest expense by $20 during the next twelve-month period.</FONT></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>We did not have any foreign currency hedges or
other derivative financial instruments as of June&nbsp;30, 2003.&nbsp; We do not
enter into financial instruments for trading or speculative purposes and do not
currently utilize derivative financial instruments. Our operations are conducted
primarily in the United States and as such are not subject to material foreign
currency exchange rate risk.</FONT></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2>30</FONT></P>

<BR clear=all>


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

<P
style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: center"
align=center>&nbsp;</P>

<P style="MARGIN: 0in 0in 0pt"><B><FONT
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt" face="Times New Roman" size=2>Item 4
- - Controls and Procedures</FONT></B></P>

<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>

<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>As of the end of the period covered by this
report, under the supervision and with the participation of the Company&#146;s
management, including the company&#146;s Chief Executive Officer (CEO) and Chief
Financial Officer (CFO) (the &#147;Certifying Officers&#148;), the Company carried out an evaluation of the
effectiveness of its &#147;disclosure controls and procedures&#148; (as the term is
defined in the Securities Exchange Act of 1934 Rules 13a-15(e) and
15d-15(e)).&nbsp; Based on this evaluation, the CEO and CFO have concluded that,
as of the end of the period covered by the report, the Company&#146;s disclosure
controls and procedures are effective to ensure that material information is
recorded, processed, summarized and reported by management of the Company on a
timely basis in order to comply with the Company&#146;s disclosure obligations under
the Securities Exchange Act of 1934, as amended, and the rules and regulations
promulgated thereunder.&nbsp; </FONT></P>

<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>

<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>There were no changes in the company&#146;s internal
controls over financial reporting that occurred during the Company&#146;s last fiscal
quarter that have materially affected, or are reasonable likely to materially
affect, the Company&#146;s internal control over financial reporting, and there were
no significant deficiencies or material weaknesses which required corrective
actions.</FONT></P>

<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In
connection with the filing of the Company&#146;s Form 10-Q for the quarter ended June 30, 2004, the Company carried out, under the supervision of
and with the participation of the Company&#146;s management, including the Company&#146;s
Certifying Officers, an evaluation of the effectiveness of its &#147;disclosure controls and
procedures&#148; (as the term is defined under Rules&nbsp;13a-15(e) and 15d-15(e)
promulgated under the Securities Exchange Act of 1934, as amended (the
&#147;Exchange Act&#148;)) as those controls existed as of June 30,
2004, the end of the period covered by the subject quarterly report. Based on this evaluation, the Certifying Officers
concluded that the Company&#146;s disclosure controls and procedures were not
effective to ensure that material information is recorded, processed,
summarized and reported by management of the Company on a timely basis in order
to comply with the Company&#146;s disclosure obligations under the Exchange Act, and
the rules and regulations promulgated thereunder. This deficiency constitutes
a material weakness, and detailed below are the facts surrounding this matter.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;On September&nbsp;20, 2004, management of the Company concluded that the
requirements of Emerging Issues Task Force Issue No.&nbsp;00-27 (&#147;EITF 00-27&#148;),
regarding the accounting for Beneficial Conversion Features (&#147;BCF&#148;) present on
convertible debt and preferred stock instruments had not been properly applied
in current and prior years to its convertible debentures issued in March&nbsp;2001.
While the initial accounting for the BCF at the time of the issuance of the
debentures was correct, the Company failed to remeasure the BCF as required by
EITF 00-27 when at subsequent dates the number of shares and effective
conversion prices changes as the result of the debentures&#146; anti-dilution
provisions. These anti-dilution events and their respective impacts on the
number of shares and the conversion price were disclosed in the Company&#146;s
previous public filings. However, under EITF 00-27 the BCF should also have
been remeasured at the date of each anti-dilution event. Additionally, the
debentures called for the addition of accruing interest to the debentures, as a
result of which such accruing interest is deemed to have been paid in kind
(&#147;PIK&#148;) and the Company failed, as required by EITF 00-27, to measure the BCF
upon the deemed issuance of the PIK convertible debentures.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This matter was raised by the Company&#146;s recently appointed independent
auditors, BDO Seidman, LLP (&#147;BDO&#148;), in the course of their review of the
Company&#146;s prior public filings. After discussions among the Company&#146;s
management, BDO, and the Company&#146;s prior auditors, PricewaterhouseCoopers, LLP
(&#147;PwC&#148;), the Company&#146;s management concluded that a correction of the prior
accounting on this matter was required. The Company&#146;s management brought the
matter for consideration before the Audit Committee and the full Board of
Directors of the Company. Having considered the circumstances underlying the
accounting errors and their effects upon the Company&#146;s prior filings, and
having discussed the matter with the BDO and PwC representatives as well as the
Company&#146;s management, the Audit Committee concluded that the previously issued
financial statements should not be relied upon and approved and authorized the
Company&#146;s management to amend certain previously filed public reports.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Additionally, management and the Audit Committee considered what changes,
if any, were necessary to the Company&#146;s disclosure controls and procedures to
ensure that the errors described above would not reoccur and to provide that
material information is recorded, processed, summarized and reported by management of the Company
on a timely basis in order to comply with the Company&#146;s disclosure obligations
under the Exchange Act, and the rules and regulations promulgated thereunder.
In its review the Audit Committee noted that the errors described above (i)
related principally to periods that preceded changes the Company has already
made to consolidate and upgrade its accounting staff and function, and (ii)
that the errors described above did not result from the failure of the
Company&#146;s disclosure controls and procedures to make known to the appropriate
officials and auditors the facts concerning the Company&#146;s convertible
debentures or the occurrence of the anti-dilution events. As a result
management and the Audit Committee determined that education and professional
development of accounting staff on the complications of EITF 00-27 and its
application would be sufficient to prevent a reoccurrence. These educational
steps and development have been completed as of September&nbsp;2004. No additional
changes to the Company&#146;s disclosure controls and procedures were needed in
response to the discovery of the errors described above.

<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>

<P style="MARGIN: 0in 0in 0pt"><B><FONT
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt" face="Times New Roman" size=2>PART II
- - OTHER INFORMATION</FONT></B></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><B><FONT
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt" face="Times New Roman" size=2>Item 1
- - Legal Proceedings</FONT></B></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>I-Link is a party to various legal proceedings
arising in the ordinary course of business.&nbsp; We do not believe there is a
proceeding, threatened or pending (individually or in the aggregate) against us
that could result in a material adverse effect upon our results of operations or
financial condition.</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<H3
style="FONT-WEIGHT: bold; MARGIN: 0in 0in 0pt; PAGE-BREAK-AFTER: auto"><B><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2>Item 6 &#150; Exhibits and
Reports on Form 8-K</FONT></B></H3>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P
style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 0.25in; TEXT-INDENT: -0.25in; FONT-FAMILY: 'Times New Roman'"><B><FONT
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt" face="Times New Roman"
size=2>(a)</FONT></B><B><FONT style="FONT-WEIGHT: bold; FONT-SIZE: 3pt"
size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>Exhibits</B></P>
<P style="MARGIN: 0in 0in 0pt 0.25in; TEXT-INDENT: -0.25in"><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt 0.75in; TEXT-INDENT: -0.25in"><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2>31.1 Certification
pursuant to Rule 13a-14(a) and 15d-14(a)</FONT></P>
<P style="MARGIN: 0in 0in 0pt 0.75in; TEXT-INDENT: -0.25in"><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2>31.2 Certification
pursuant to Rule 13a-14(a) and 15d-14(a)</FONT></P>
<P style="MARGIN: 0in 0in 0pt 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>32.1 Certification pursuant to Section&nbsp;1350
of Chapter 63 of title 18 of the United States Code</FONT></P>
<P style="MARGIN: 0in 0in 0pt 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>32.2 Certification pursuant to Section&nbsp;1350
of Chapter 63 of title 18 of the United States Code</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<H3
style="FONT-WEIGHT: bold; MARGIN: 0in 0in 0pt; PAGE-BREAK-AFTER: auto"><B><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2>(b) &#150; Reports on Form
8-K</FONT></B></H3>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>A Current Report on Form 8-K/A was filed on
April&nbsp;30, 2003 to file amended Financial Statements and Pro Forma Financial
Information originally filed in a Current Report on Form 8-K dated
December&nbsp;26, 2002.&nbsp; The amended Current Report was filed to reflect
the Company&#146;s Amendment No. 1 to its September&nbsp;20, 2002 Form
10-Q.</FONT></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>A Current Report on Form 8-K was filed on
May&nbsp;27, 2003 to announce that on May&nbsp;1, 2003, the Company closed its
asset purchase transaction to sell substantially all of the physical assets and
customer base of I-Link Communications, Inc. to Buyers United Inc.</FONT></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2>31</FONT></P>

<BR clear=all>

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


<P
style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: center"
align=center>&nbsp;</P>
<P
style="FONT-WEIGHT: bold; MARGIN: 0in 0in 0pt; PAGE-BREAK-AFTER: auto; LETTER-SPACING: -0.1pt; TEXT-ALIGN: center"
align=center><B><FONT style="FONT-SIZE: 9.5pt; LETTER-SPACING: 0pt"
face="Times New Roman" size=2>SIGNATURES</FONT></B></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>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 thereunder duly authorized.</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<TABLE
style="WIDTH: 100%; FONT-FAMILY: 'Times New Roman'; BORDER-COLLAPSE: collapse"
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 56.66%; PADDING-TOP: 0in"
    vAlign=top width="56%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 43.34%; PADDING-TOP: 0in"
    vAlign=top width="43%" colSpan=5>
      <P style="MARGIN: 0in 0in 0pt"><U><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>I-Link Incorporated</FONT></U></P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 56.66%; PADDING-TOP: 0in"
    vAlign=top width="56%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 43.34%; PADDING-TOP: 0in"
    vAlign=top width="43%" colSpan=5>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>(Registrant)</FONT></P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 56.66%; PADDING-TOP: 0in"
    vAlign=top width="56%">
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 43.34%; PADDING-TOP: 0in"
    vAlign=top width="43%" colSpan=5>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 56.66%; PADDING-TOP: 0in"
    vAlign=top width="56%">
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 43.34%; PADDING-TOP: 0in"
    vAlign=top width="43%" colSpan=5>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 56.66%; PADDING-TOP: 0in"
    vAlign=top width="56%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>Date:&nbsp; October&nbsp;25,
    2004</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 3.66%; PADDING-TOP: 0in"
    vAlign=top width="3%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>By:</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 4.42%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=top width="4%">
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>/s/</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 10.22%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=top width="10%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>Allan Silber</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 25.04%; PADDING-TOP: 0in"
    vAlign=top width="25%" colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 56.66%; PADDING-TOP: 0in"
    vAlign=top width="56%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 8.08%; PADDING-TOP: 0in"
    vAlign=top width="8%" colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 35.26%; PADDING-TOP: 0in"
    vAlign=top width="35%" colSpan=3>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>Allan Silber</FONT></P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 56.66%; PADDING-TOP: 0in"
    vAlign=top width="56%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 8.08%; PADDING-TOP: 0in"
    vAlign=top width="8%" colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 35.26%; PADDING-TOP: 0in"
    vAlign=top width="35%" colSpan=3>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>President and Chief Executive
      Officer</FONT></P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 56.66%; PADDING-TOP: 0in"
    vAlign=top width="56%">
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 8.08%; PADDING-TOP: 0in"
    vAlign=top width="8%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 35.26%; PADDING-TOP: 0in"
    vAlign=top width="35%" colSpan=3>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 56.66%; PADDING-TOP: 0in"
    vAlign=top width="56%">
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 8.08%; PADDING-TOP: 0in"
    vAlign=top width="8%" colSpan=2>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 35.26%; PADDING-TOP: 0in"
    vAlign=top width="35%" colSpan=3>
      <P style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 56.66%; PADDING-TOP: 0in"
    vAlign=top width="56%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 3.66%; PADDING-TOP: 0in"
    vAlign=top width="3%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>By:</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 4.42%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=top width="4%">
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT
      style="FONT-SIZE: 10pt" face="Times New Roman" size=2>/s/</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 13.98%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=top width="13%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>Gary M. Clifford</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 21.28%; PADDING-TOP: 0in"
    vAlign=top width="21%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 56.66%; PADDING-TOP: 0in"
    vAlign=top width="56%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 8.08%; PADDING-TOP: 0in"
    vAlign=top width="8%" colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 35.26%; PADDING-TOP: 0in"
    vAlign=top width="35%" colSpan=3>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>Gary M. Clifford</FONT></P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 56.66%; PADDING-TOP: 0in"
    vAlign=top width="56%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 8.08%; PADDING-TOP: 0in"
    vAlign=top width="8%" colSpan=2>
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 35.26%; PADDING-TOP: 0in"
    vAlign=top width="35%" colSpan=3>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>Chief Financial Officer</FONT></P></TD></TR>
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    style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none"
    width=409></TD>
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    width=26></TD>
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    width=32></TD>
    <TD
    style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none"
    width=74></TD>
    <TD
    style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none"
    width=27></TD>
    <TD
    style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none"
    width=153></TD></TR></TABLE>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2>32</FONT></P>

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<DOCUMENT>
<TYPE>EX-31.1
<SEQUENCE>2
<FILENAME>w01089exv31w1.htm
<DESCRIPTION>EXHIBIT 31.1
<TEXT>
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<TITLE>exv31w1</TITLE>
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<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><B><FONT
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt" face="Times New Roman" size=2>Exhibit
31.1</FONT></B></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt" face="Times New Roman"
size=2>OFFICER&#146;S CERTIFICATION PURSUANT TO</FONT></B></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt" face="Times New Roman" size=2>SECTION
302 OF THE SARBANES-OXLEY ACT OF 2002</FONT></B></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt" face="Times New Roman" size=2>(18
U.S.C. 1350)</FONT></B></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>I, Allan Silber, certify that:</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt 1in; TEXT-INDENT: -0.5in"><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2>1.</FONT><FONT
style="FONT-SIZE: 3pt"
size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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><FONT style="FONT-SIZE: 10pt" size=2>I have reviewed this Quarterly
Report on Form 10-Q of I-Link Incorporated;</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt 1in; TEXT-INDENT: -0.5in"><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2>2.</FONT><FONT
style="FONT-SIZE: 3pt"
size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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><FONT style="FONT-SIZE: 10pt" size=2>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;</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt 1in; TEXT-INDENT: -0.5in"><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2>3.</FONT><FONT
style="FONT-SIZE: 3pt"
size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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><FONT style="FONT-SIZE: 10pt" size=2>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 style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt 1in; TEXT-INDENT: -0.5in"><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2>4.</FONT><FONT
style="FONT-SIZE: 3pt"
size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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><FONT style="FONT-SIZE: 10pt" size=2>The registrant&#146;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)) for the registrant and have:</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt 1.5in; TEXT-INDENT: -0.5in"><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2>(a)</FONT><FONT
style="FONT-SIZE: 3pt"
size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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><FONT style="FONT-SIZE: 10pt" size=2>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 style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt 1.5in; TEXT-INDENT: -0.5in"><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2>(b)</FONT><FONT
style="FONT-SIZE: 3pt"
size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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><FONT style="FONT-SIZE: 10pt" size=2>[Intentionally omitted];</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt 1.5in; TEXT-INDENT: -0.5in"><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2>(c)</FONT><FONT
style="FONT-SIZE: 3pt"
size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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><FONT style="FONT-SIZE: 10pt" size=2>Evaluated the effectiveness of the
registrant&#146;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 style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt 1.5in; TEXT-INDENT: -0.5in"><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2>(d)</FONT><FONT
style="FONT-SIZE: 3pt"
size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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><FONT style="FONT-SIZE: 10pt" size=2>Disclosed in this report any change
in the registrant&#146;s internal control over financial reporting that occurred
during the registrant&#146;s most recent fiscal quarter (the registrant&#146;s fourth
fiscal quarter in the case of an annual report) that has materially affected, or
is reasonably likely to materially affect, the registrant&#146;s internal control
over financial reporting; and</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt 1in; TEXT-INDENT: -0.5in"><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2>5.</FONT><FONT
style="FONT-SIZE: 3pt"
size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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><FONT style="FONT-SIZE: 10pt" size=2>The registrant&#146;s other certifying
officer(s) and I have disclosed, based on our most recent evaluation of internal
control over financial reporting, to the registrant&#146;s auditors and the audit
committee of registrant&#146;s board of directors (or persons performing the
equivalent functions):</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt 1.5in; TEXT-INDENT: -0.5in"><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2>(a)</FONT><FONT
style="FONT-SIZE: 3pt"
size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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><FONT style="FONT-SIZE: 10pt" size=2>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&#146;s ability to record, process, summarize and report financial
information; and</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt 1.5in; TEXT-INDENT: -0.5in"><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2>(b)</FONT><FONT
style="FONT-SIZE: 3pt"
size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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><FONT style="FONT-SIZE: 10pt" size=2>Any fraud, whether or not material,
that involves management or other employees who have a significant role in the
registrant&#146;s internal control over financial reporting.</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<TABLE style="WIDTH: 100%; BORDER-COLLAPSE: collapse" cellSpacing=0
cellPadding=0 width="100%" border=0>
  <TR>
    <TD
    style="PADDING-RIGHT: 0.7pt; PADDING-LEFT: 0.7pt; PADDING-BOTTOM: 0in; WIDTH: 5.22%; PADDING-TOP: 0in"
    vAlign=top width="5%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>Date:</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0.7pt; PADDING-LEFT: 0.7pt; PADDING-BOTTOM: 0in; WIDTH: 94.78%; PADDING-TOP: 0in"
    vAlign=top width="94%" colSpan=3>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>October 25, 2004</FONT></P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0.7pt; PADDING-LEFT: 0.7pt; PADDING-BOTTOM: 0in; WIDTH: 100%; PADDING-TOP: 0in"
    vAlign=top width="100%" colSpan=4>
      <P style="FONT-SIZE: 12pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0.7pt; PADDING-LEFT: 0.7pt; PADDING-BOTTOM: 0in; WIDTH: 5.22%; PADDING-TOP: 0in"
    vAlign=top width="5%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>By:</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0.7pt; BORDER-TOP: medium none; PADDING-LEFT: 0.7pt; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 3.94%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=top width="3%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>/s/</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0.7pt; BORDER-TOP: medium none; PADDING-LEFT: 0.7pt; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 12.38%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=top width="12%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>Allan Silber</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0.7pt; PADDING-LEFT: 0.7pt; PADDING-BOTTOM: 0in; WIDTH: 78.46%; PADDING-TOP: 0in"
    vAlign=top width="78%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0.7pt; PADDING-LEFT: 0.7pt; PADDING-BOTTOM: 0in; WIDTH: 5.22%; PADDING-TOP: 0in"
    vAlign=top width="5%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0.7pt; PADDING-LEFT: 0.7pt; PADDING-BOTTOM: 0in; WIDTH: 3.94%; PADDING-TOP: 0in"
    vAlign=top width="3%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0.7pt; PADDING-LEFT: 0.7pt; PADDING-BOTTOM: 0in; WIDTH: 90.84%; PADDING-TOP: 0in"
    vAlign=top width="90%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>Allan Silber</FONT></P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0.7pt; PADDING-LEFT: 0.7pt; PADDING-BOTTOM: 0in; WIDTH: 5.22%; PADDING-TOP: 0in"
    vAlign=top width="5%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0.7pt; PADDING-LEFT: 0.7pt; PADDING-BOTTOM: 0in; WIDTH: 3.94%; PADDING-TOP: 0in"
    vAlign=top width="3%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0.7pt; PADDING-LEFT: 0.7pt; PADDING-BOTTOM: 0in; WIDTH: 90.84%; PADDING-TOP: 0in"
    vAlign=top width="90%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>President, Chief Executive
    Officer</FONT></P></TD></TR></TABLE>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2></FONT>&nbsp;</P>
<DIV style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>
</FONT></DIV></DIV>

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<DOCUMENT>
<TYPE>EX-31.2
<SEQUENCE>3
<FILENAME>w01089exv31w2.htm
<DESCRIPTION>EXHIBIT 31.2
<TEXT>
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<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><B><FONT
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt" face="Times New Roman" size=2>Exhibit
31.2</FONT></B></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt" face="Times New Roman"
size=2>OFFICER&#146;S CERTIFICATION PURSUANT TO</FONT></B></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt" face="Times New Roman" size=2>SECTION
302 OF THE SARBANES-OXLEY ACT OF 2002</FONT></B></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt" face="Times New Roman" size=2>(18
U.S.C. 1350)</FONT></B></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>I, Gary M. Clifford, certify that:</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt 1in; TEXT-INDENT: -0.5in"><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2>1.</FONT><FONT
style="FONT-SIZE: 3pt"
size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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><FONT style="FONT-SIZE: 10pt" size=2>I have reviewed this Quarterly
Report on Form 10-Q of I-Link Incorporated;</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt 1in; TEXT-INDENT: -0.5in"><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2>2.</FONT><FONT
style="FONT-SIZE: 3pt"
size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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><FONT style="FONT-SIZE: 10pt" size=2>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;</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt 1in; TEXT-INDENT: -0.5in"><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2>3.</FONT><FONT
style="FONT-SIZE: 3pt"
size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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><FONT style="FONT-SIZE: 10pt" size=2>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 style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt 1in; TEXT-INDENT: -0.5in"><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2>4.</FONT><FONT
style="FONT-SIZE: 3pt"
size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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><FONT style="FONT-SIZE: 10pt" size=2>The registrant&#146;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)) for the registrant and have:</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt 1.5in; TEXT-INDENT: -0.5in"><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2>(a)</FONT><FONT
style="FONT-SIZE: 3pt"
size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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><FONT style="FONT-SIZE: 10pt" size=2>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 style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt 1.5in; TEXT-INDENT: -0.5in"><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2>(b)</FONT><FONT
style="FONT-SIZE: 3pt"
size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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><FONT style="FONT-SIZE: 10pt" size=2>[Intentionally omitted];</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt 1.5in; TEXT-INDENT: -0.5in"><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2>(c)</FONT><FONT
style="FONT-SIZE: 3pt"
size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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><FONT style="FONT-SIZE: 10pt" size=2>Evaluated the effectiveness of the
registrant&#146;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 style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt 1.5in; TEXT-INDENT: -0.5in"><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2>(d)</FONT><FONT
style="FONT-SIZE: 3pt"
size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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><FONT style="FONT-SIZE: 10pt" size=2>Disclosed in this report any change
in the registrant&#146;s internal control over financial reporting that occurred
during the registrant&#146;s most recent fiscal quarter (the registrant&#146;s fourth
fiscal quarter in the case of an annual report) that has materially affected, or
is reasonably likely to materially affect, the registrant&#146;s internal control
over financial reporting; and</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt 1in; TEXT-INDENT: -0.5in"><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2>5.</FONT><FONT
style="FONT-SIZE: 3pt"
size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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><FONT style="FONT-SIZE: 10pt" size=2>The registrant&#146;s other certifying
officer(s) and I have disclosed, based on our most recent evaluation of internal
control over financial reporting, to the registrant&#146;s auditors and the audit
committee of registrant&#146;s board of directors (or persons performing the
equivalent functions):</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt 1.5in; TEXT-INDENT: -0.5in"><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2>(a)</FONT><FONT
style="FONT-SIZE: 3pt"
size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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><FONT style="FONT-SIZE: 10pt" size=2>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&#146;s ability to record, process, summarize and report financial
information; and</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt 1.5in; TEXT-INDENT: -0.5in"><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2>(b)</FONT><FONT
style="FONT-SIZE: 3pt"
size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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><FONT style="FONT-SIZE: 10pt" size=2>Any fraud, whether or not material,
that involves management or other employees who have a significant role in the
registrant&#146;s internal control over financial reporting.</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<TABLE style="WIDTH: 100%; BORDER-COLLAPSE: collapse" cellSpacing=0
cellPadding=0 width="100%" border=0>

  <TR>
    <TD
    style="PADDING-RIGHT: 0.7pt; PADDING-LEFT: 0.7pt; PADDING-BOTTOM: 0in; WIDTH: 5.22%; PADDING-TOP: 0in"
    vAlign=top width="5%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>Date:</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0.7pt; PADDING-LEFT: 0.7pt; PADDING-BOTTOM: 0in; WIDTH: 94.78%; PADDING-TOP: 0in"
    vAlign=top width="94%" colSpan=3>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>October 25, 2004</FONT></P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0.7pt; PADDING-LEFT: 0.7pt; PADDING-BOTTOM: 0in; WIDTH: 100%; PADDING-TOP: 0in"
    vAlign=top width="100%" colSpan=4>
      <P style="FONT-SIZE: 12pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0.7pt; PADDING-LEFT: 0.7pt; PADDING-BOTTOM: 0in; WIDTH: 5.22%; PADDING-TOP: 0in"
    vAlign=top width="5%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>By:</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0.7pt; BORDER-TOP: medium none; PADDING-LEFT: 0.7pt; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 3.94%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=top width="3%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>/s/</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0.7pt; BORDER-TOP: medium none; PADDING-LEFT: 0.7pt; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 15.78%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=top width="15%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>Gary M. Clifford</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0.7pt; PADDING-LEFT: 0.7pt; PADDING-BOTTOM: 0in; WIDTH: 75.04%; PADDING-TOP: 0in"
    vAlign=top width="75%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0.7pt; PADDING-LEFT: 0.7pt; PADDING-BOTTOM: 0in; WIDTH: 5.22%; PADDING-TOP: 0in"
    vAlign=top width="5%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0.7pt; PADDING-LEFT: 0.7pt; PADDING-BOTTOM: 0in; WIDTH: 3.94%; PADDING-TOP: 0in"
    vAlign=top width="3%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0.7pt; PADDING-LEFT: 0.7pt; PADDING-BOTTOM: 0in; WIDTH: 90.84%; PADDING-TOP: 0in"
    vAlign=top width="90%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>Gary M. Clifford</FONT></P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0.7pt; PADDING-LEFT: 0.7pt; PADDING-BOTTOM: 0in; WIDTH: 5.22%; PADDING-TOP: 0in"
    vAlign=top width="5%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0.7pt; PADDING-LEFT: 0.7pt; PADDING-BOTTOM: 0in; WIDTH: 3.94%; PADDING-TOP: 0in"
    vAlign=top width="3%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0.7pt; PADDING-LEFT: 0.7pt; PADDING-BOTTOM: 0in; WIDTH: 90.84%; PADDING-TOP: 0in"
    vAlign=top width="90%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>Chief Financial
  Officer</FONT></P></TD></TR></TABLE>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2></FONT>&nbsp;</P>
<DIV style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT></DIV>
</BODY>
</HTML>

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-32.1
<SEQUENCE>4
<FILENAME>w01089exv32w1.htm
<DESCRIPTION>EXHIBT 32.1
<TEXT>
<HTML>
<HEAD>
<TITLE>exv32w1</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
<!-- PAGEBREAK -->
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>
<DIV style="FONT-FAMILY: 'Times New Roman'">
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><B><FONT
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt" face="Times New Roman" size=2>Exhibit
32.1</FONT></B></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt" face="Times New Roman" size=2>I-LINK
INCORPORATED</FONT></B></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><U><FONT
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt" face="Times New Roman"
size=2>OFFICER&#146;S CERTIFICATION</FONT></U></B></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><U><FONT
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt" face="Times New Roman"
size=2>PURSUANT TO</FONT></U></B></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><U><FONT
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt" face="Times New Roman" size=2>SECTION
906 OF THE SARBANES-OXLEY ACT OF 2002</FONT></U></B></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><U><FONT
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt" face="Times New Roman" size=2>(18
U.S.C. 1350)</FONT></U></B></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>October&nbsp;25<FONT
style="LETTER-SPACING: -0.1pt">, 2004</FONT></FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>The undersigned Allan Silber, duly appointed and
incumbent officer of I-Link Incorporated, a Florida corporation (the
&#147;Corporation&#148;), in connection with the Corporation&#146;s Quarterly Report on Form
10-Q for the quarterly period ended June 30, 2003, as filed with the Securities
and Exchange Commission on the date hereof (the &#147;Report&#148;), does hereby
represent, warrant and certify pursuant to Section 906 of the Sarbanes-Oxley Act
of 2002, as amended, that, to the best of his knowledge:</FONT></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P
style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 0.75in; TEXT-INDENT: -0.25in"><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2>1.</FONT><FONT
style="FONT-SIZE: 3pt"
size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>The Report is in full compliance with reporting requirements of Section
13(a) of the Securities Exchange Act of 1934, as amended; and</P>
<P style="MARGIN: 0in 0in 0pt 49.5pt; TEXT-INDENT: -13.5pt"><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2></FONT>&nbsp;</P>
<P
style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 0.75in; TEXT-INDENT: -0.25in"><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2>2.</FONT><FONT
style="FONT-SIZE: 3pt"
size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>The information contained in the Report fairly presents, in all material
respects, the financial condition and results of operation of the
Corporation.</P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<TABLE style="WIDTH: 100%; BORDER-COLLAPSE: collapse" cellSpacing=0
cellPadding=0 width="100%" border=0>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 56.7%; PADDING-TOP: 0in"
    vAlign=top width="56%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 3.04%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=top width="3%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>/s/</FONT></P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 10.22%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=top width="10%">
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Allan Silber</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 30.04%; PADDING-TOP: 0in"
    vAlign=top width="30%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 56.7%; PADDING-TOP: 0in"
    vAlign=top width="56%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 3.04%; PADDING-TOP: 0in; BORDER-BOTTOM: medium none"
    vAlign=top width="3%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 40.26%; PADDING-TOP: 0in"
    vAlign=top width="40%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Allan Silber</FONT></P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 56.7%; PADDING-TOP: 0in"
    vAlign=top width="56%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 3.04%; PADDING-TOP: 0in"
    vAlign=top width="3%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 40.26%; PADDING-TOP: 0in"
    vAlign=top width="40%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt"><FONT
      style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt" face="Times New Roman"
      size=2>Chief Executive Officer</FONT></P></TD></TR></TABLE>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2>1</FONT></P>
  <DIV style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2> </FONT></DIV>
</DIV>
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</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-32.2
<SEQUENCE>5
<FILENAME>w01089exv32w2.htm
<DESCRIPTION>EXHIBIT 32.2
<TEXT>
<HTML>
<HEAD>
<TITLE>exv32w2</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
<!-- PAGEBREAK -->
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>
<DIV style="FONT-FAMILY: 'Times New Roman'">
  <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><B><FONT
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt" face="Times New Roman" size=2>Exhibit
    32.2</FONT></B></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt" face="Times New Roman" size=2>I-LINK
INCORPORATED</FONT></B></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><U><FONT
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt" face="Times New Roman"
size=2>OFFICER&#146;S CERTIFICATION</FONT></U></B></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><U><FONT
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt" face="Times New Roman"
size=2>PURSUANT TO</FONT></U></B></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><U><FONT
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt" face="Times New Roman" size=2>SECTION
906 OF THE SARBANES-OXLEY ACT OF 2002</FONT></U></B></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><U><FONT
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt" face="Times New Roman" size=2>(18
U.S.C. 1350)</FONT></U></B></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in; TEXT-ALIGN: center"
align=center><FONT style="FONT-SIZE: 10pt" face="Times New Roman"
size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>October&nbsp;25<FONT
style="LETTER-SPACING: -0.1pt">, 2004</FONT></FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2>The undersigned Gary M. Clifford, duly appointed
and incumbent officer of I-Link Incorporated, a Florida corporation (the
&#147;Corporation&#148;), in connection with the Corporation&#146;s Quarterly Report on Form
10-Q for the quarterly period ended June 30, 2003, as filed with the Securities
and Exchange Commission on the date hereof (the &#147;Report&#148;), does hereby
represent, warrant and certify pursuant to Section 906 of the Sarbanes-Oxley Act
of 2002, as amended, that, to the best of his knowledge:</FONT></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P
style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 0.75in; TEXT-INDENT: -0.25in"><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2>1.</FONT><FONT
style="FONT-SIZE: 3pt"
size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>The Report is in full compliance with reporting requirements of Section
13(a) of the Securities Exchange Act of 1934, as amended; and</P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P
style="FONT-SIZE: 10pt; MARGIN: 0in 0in 0pt 0.75in; TEXT-INDENT: -0.25in"><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2>2.</FONT><FONT
style="FONT-SIZE: 3pt"
size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>The information contained in the Report fairly presents, in all material
respects, the financial condition and results of operation of the
Corporation.</P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2></FONT>&nbsp;</P>
<TABLE style="WIDTH: 100%; BORDER-COLLAPSE: collapse" cellSpacing=0
cellPadding=0 width="100%" border=0>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 56.7%; PADDING-TOP: 0in"
    vAlign=top width="56%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; WIDTH: 16.42%; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 0.5pt solid"
    vAlign=top width="16%">
      <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>/s/ Gary M. Clifford</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 26.88%; PADDING-TOP: 0in"
    vAlign=top width="26%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 56.7%; PADDING-TOP: 0in"
    vAlign=top width="56%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 43.3%; PADDING-TOP: 0in"
    vAlign=top width="43%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt 13.7pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>Gary M. Clifford</FONT></P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 56.7%; PADDING-TOP: 0in"
    vAlign=top width="56%">
      <P style="FONT-SIZE: 1pt; MARGIN: 0in 0in 0pt">&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; WIDTH: 43.3%; PADDING-TOP: 0in"
    vAlign=top width="43%" colSpan=2>
      <P style="MARGIN: 0in 0in 0pt 13.7pt"><FONT style="FONT-SIZE: 10pt"
      face="Times New Roman" size=2>Chief Financial
  Officer</FONT></P></TD></TR></TABLE>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT
style="FONT-SIZE: 10pt" face="Times New Roman" size=2>1</FONT></P>
  <DIV style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt"
face="Times New Roman" size=2> </FONT></DIV>
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