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<SEC-DOCUMENT>0001140361-06-015775.txt : 20061109
<SEC-HEADER>0001140361-06-015775.hdr.sgml : 20061109
<ACCEPTANCE-DATETIME>20061108210616
ACCESSION NUMBER:		0001140361-06-015775
CONFORMED SUBMISSION TYPE:	SC 13G/A
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20061109
DATE AS OF CHANGE:		20061108

SUBJECT COMPANY:	

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SPATIALIZER AUDIO LABORATORIES INC
		CENTRAL INDEX KEY:			0000890821
		STANDARD INDUSTRIAL CLASSIFICATION:	SEMICONDUCTORS & RELATED DEVICES [3674]
		IRS NUMBER:				954484725
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		SC 13G/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	005-53543
		FILM NUMBER:		061199294

	BUSINESS ADDRESS:	
		STREET 1:		2025 GATEWAY PLACE
		STREET 2:		SUITE 365
		CITY:			SAN JOSE
		STATE:			CA
		ZIP:			95110
		BUSINESS PHONE:		3102273370

	MAIL ADDRESS:	
		STREET 1:		2625 TOWNSGATE ROAD
		STREET 2:		SUITE 330
		CITY:			WESTLAKE VILLAGE
		STATE:			CA
		ZIP:			91361

FILED BY:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GOTTLIEB JAY
		CENTRAL INDEX KEY:			0001218021

	FILING VALUES:
		FORM TYPE:		SC 13G/A

	MAIL ADDRESS:	
		STREET 1:		27 MISTY BROOK LANE
		CITY:			NEW FAIRFIELD
		STATE:			CT
		ZIP:			06812
</SEC-HEADER>
<DOCUMENT>
<TYPE>SC 13G/A
<SEQUENCE>1
<FILENAME>doc1.htm
<TEXT>
<html><head><title>Schedule 13G</title></head><body bgcolor="#ffffff">
<!DOCTYPE html PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN" "http://www.w3.org/TR/html4/loose.dtd">
<table width="95%" cellspacing="0" cellpadding="5" border="0"><tr><td align="center"><font size="2">UNITED STATES<br>SECURITIES AND EXCHANGE COMMISSION<br>Washington, D.C. 20549<br><br>SCHEDULE&nbsp;13G<br><br>
   Under the Securities Exchange Act of 1934<br>(Amendment No.
01
)*</font></td></tr></table><br><br><table width="95%" cellspacing="0" cellpadding="2" border="0">
<tr><td align="center">
<font size="2">Spatializer Audio Laboratories, Inc.<hr noshade size="2">(Name of Issuer)</font><br><br>
</td></tr>
<tr><td align="center">
<font size="2">Common Shares<hr noshade size="2">(Title of Class of Securities)</font><br><br>
</td></tr>
<tr><td align="center">
<font size="2">84725L101<hr noshade size="2">
<center>(CUSIP Number)</center></font><br><br>
</td></tr>
<tr><td width="95%" align="center"><font size="2">November&nbsp;07,&nbsp;2006<hr noshade size="2">(Date of Event which Requires Filing of this Statement)</font></td></tr>
</table><br><table width="95%" cellspacing="0" cellpadding="0" border="0"><tr valign="top"><td><p align="justify"><font size="2">Check the appropriate box to designate the rule pursuant to which this Schedule is filed:</font></p></td></tr></table><table width="95%" cellspacing="0" cellpadding="0" border="0">
<tr valign="top"><td colspan="3">&nbsp;</td></tr>
<tr valign="top">
<td width="8%" align="right"><font size="2">[</font></td>
<td width="2%" align="center"><font size="2"></font></td>
<td width="90%" align="left"><font size="2">]&nbsp;&nbsp;Rule 13d-1(b)</font></td>
</tr>
<tr valign="top">
<td width="8%" align="right"><font size="2">[</font></td>
<td width="2%" align="center"><font size="2">
X
</font></td>
<td width="90%" align="left"><font size="2">]&nbsp;&nbsp;Rule 13d-1(c)</font></td>
</tr>
<tr valign="top">
<td width="8%" align="right"><font size="2">[</font></td>
<td width="2%" align="center"><font size="2"></font></td>
<td width="90%" align="left"><font size="2">]&nbsp;&nbsp;Rule 13d-1(d)</font></td>
</tr>
<tr><td colspan="3">&nbsp;</td></tr>
</table><table width="95%" cellspacing="0" cellpadding="0" border="0">
<tr><td><font size="2"><p align="justify">* The remainder of this cover page shall
   be filled out for a reporting person's initial filing on this form with respect
   to the subject class of securities, and for any subsequent amendment containing
   information which would alter the disclosures provided in a prior cover page.</p></font></td></tr>
<tr><td>&nbsp;</td></tr>
<tr><td><font size="2"><p align="justify">The information required on the remainder of this
   cover page shall not be deemed to be "filed" for the purpose of Section 18 of the
   Securities Exchange Act of 1934 ("Act") or otherwise subject to the liabilities
   of that section of the Act but shall be subject to all other provisions of the
   Act (however, see the Notes).</p></font></td></tr>
<tr><td>&nbsp;</td></tr>
</table><table width="95%" cellspacing="0" cellpadding="0" border="0"><tr><td width="95%" align="left">
<br><hr noshade size="3">
</td></tr></table><!-- PAGE BREAK --><br><br><table width="95%" cellspacing="0" cellpadding="2" border="0">
<tr><td colspan="5" width="95%" align="center"><font size="2">SCHEDULE 13G</font></td></tr>
<tr><td colspan="5" align="center"><font size="2">CUSIP No. 84725L101</font></td></tr>
<tr><td colspan="5" width="95%" align="left"><hr noshade size="2"></td></tr>
<tr>
<td colspan="2" width="8%">&nbsp;</td>
<td width="6%" valign="top"><font size="2">1.</font></td>
<td colspan="2" align="left"><font size="2">Names of Reporting Persons.<br>Jay Gottlieb<br>I.R.S. Identification Nos. of above persons (entities only).<br></font></td>
</tr>
<tr><td colspan="5" width="95%" align="left"><hr noshade size="2"></td></tr>
<tr>
<td colspan="2" width="8%">&nbsp;</td>
<td width="6%" valign="top"><font size="2">2.</font></td>
<td width="86%" colspan="2" align="left"><font size="2">Check the Appropriate Box if a Member of a Group (See Instructions)<br>(a)&nbsp;&nbsp;[

&nbsp;&nbsp;

]&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;&nbsp;[

&nbsp;&nbsp;

]</font></td>
</tr>
<tr><td colspan="5" width="95%" align="left"><hr noshade size="2"></td></tr>
<tr>
<td colspan="2" width="8%">&nbsp;</td>
<td width="6%" valign="top"><font size="2">3.</font></td>
<td width="86%" colspan="2" align="left"><font size="2">SEC USE ONLY</font></td>
</tr>
<tr><td colspan="5" width="95%" align="left"><hr noshade size="2"></td></tr>
<tr>
<td colspan="2" width="8%">&nbsp;</td>
<td width="6%" valign="top"><font size="2">4.</font></td>
<td width="86%" colspan="2" align="left"><font size="2">Citizenship or Place of Organization<br>USA</font></td>
</tr>
<tr><td colspan="5" width="95%" align="left"><hr noshade size="2"></td></tr>
<tr>
<td colspan="3" rowspan="7"><font size="2">Number of<br>Shares<br>Beneficially<br>Owned by<br>Each Reporting<br>Person With:</font></td>
<td width="5%" valign="top"><font size="2">5.</font></td>
<td width="77%" align="left"><font size="2">Sole Voting Power<br>4,421,500 common shares</font></td>
</tr>
<tr><td colspan="2" width="95%"><hr noshade size="2"></td></tr>
<tr>
<td width="5%" valign="top"><font size="2">6.</font></td>
<td width="77%" align="left"><font size="2">Shared Voting Power<br>none</font></td>
</tr>
<tr><td colspan="2" width="95%"><hr noshade size="2"></td></tr>
<tr>
<td width="5%" valign="top"><font size="2">7.</font></td>
<td width="77%" align="left"><font size="2">Sole Dispositive Power<br>4,421,500 common shares</font></td>
</tr>
<tr><td colspan="2" width="95%"><hr noshade size="2"></td></tr>
<tr>
<td width="5%" valign="top"><font size="2">8.</font></td>
<td width="77%" align="left"><font size="2">Shared Dispositive Power<br>none</font></td>
</tr>
<tr><td colspan="5" width="95%"><hr noshade size="2"></td></tr>
<tr>
<td colspan="2" width="8%">&nbsp;</td>
<td width="6%" valign="top"><font size="2">9.</font></td>
<td width="86%" colspan="2" align="left"><font size="2">Aggregate Amount Beneficially Owned by Each Reporting Person<br>4,421,500 common shares</font></td>
</tr>
<tr><td colspan="5" width="95%" align="left"><hr noshade size="2"></td></tr>
<tr>
<td colspan="2" width="8%">&nbsp;</td>
<td width="6%" valign="top"><font size="2">10.</font></td>
<td width="86%" colspan="2" align="left"><font size="2">Check if the Aggregate Amount in Row (9) Excludes Certain Shares (See
   Instructions)&nbsp;&nbsp;[

&nbsp;&nbsp;

] </font></td>
</tr>
<tr><td colspan="5" width="95%" align="left"><hr noshade size="2"></td></tr>
<tr>
<td colspan="2" width="8%">&nbsp;</td>
<td width="6%" valign="top"><font size="2">11.</font></td>
<td width="86%" colspan="2" align="left"><font size="2">
   Percent of Class Represented by Amount in Row (9)<br>9.1%</font></td>
</tr>
<tr><td colspan="5" width="95%" align="left"><hr noshade size="2"></td></tr>
<tr>
<td valign="top" colspan="2" width="8%">&nbsp;</td>
<td width="6%" valign="top"><font size="2">12.</font></td>
<td valign="top" width="86%" colspan="2" align="left"><font size="2">Type of Reporting Person<br>IN</font></td>
</tr>
<tr><td colspan="5" width="95%" align="left">
<br><br><p align="center"><font size="2">2</font></p>
<hr noshade size="3">
</td></tr>
</table><!-- PAGE BREAK --><br><br><table width="95%" cellspacing="0" cellpadding="2" border="0">
<tr valign="top"><td colspan="4" width="95%" align="left"><p align="justify"><font size="2"><b>Item 1.</b></font></p></td></tr>
<tr valign="top">
<td width="4%" align="left"><p align="justify"><font size="2">&nbsp;</font></p></td>
<td width="4%" align="left"><p align="justify"><font size="2">(a)</font></p></td>
<td width="92%" align="left" colspan="2"><p align="justify"><font size="2">Name of Issuer<br><br>SPATIALIZER AUDIO LABORATORIES, INC</font></p></td>
</tr>
<tr valign="top">
<td width="4%" align="left"><p align="justify"><font size="2">&nbsp;</font></p></td>
<td width="4%" align="left"><p align="justify"><font size="2">(b)</font></p></td>
<td width="92%" align="left" colspan="2"><p align="justify"><font size="2">Address of Issuer's Principal Executive Offices<br><br>2025 Gateway Place, Suite 365
<br>San Jose, California 95110</font></p></td>
</tr>
<tr valign="top"><td colspan="4" width="95%" align="left"><p><br></p></td></tr>
<tr valign="top"><td colspan="4" width="95%" align="left"><p align="justify"><font size="2"><b>Item 2.</b></font></p></td></tr>
<tr valign="top">
<td width="4%" align="left"><p align="justify"><font size="2">&nbsp;</font></p></td>
<td width="4%" align="left"><p align="justify"><font size="2">(a)</font></p></td>
<td width="92%" align="left" colspan="2"><p align="justify"><font size="2">Name of Person Filing<br><br>Jay Gottlieb</font></p></td>
</tr>
<tr valign="top">
<td width="4%" align="left"><p align="justify"><font size="2">&nbsp;</font></p></td>
<td width="4%" align="left"><p align="justify"><font size="2">(b)</font></p></td>
<td width="92%" align="left" colspan="2"><p align="justify"><font size="2">Address of Principal Business Office or, if none, Residence<br><br>27 Misty Brook Lane
<br>New Fairfield, CT 06812</font></p></td>
</tr>
<tr valign="top">
<td width="4%" align="left"><p align="justify"><font size="2">&nbsp;</font></p></td>
<td width="4%" align="left"><p align="justify"><font size="2">(c)</font></p></td>
<td width="92%" align="left" colspan="2"><p align="justify"><font size="2">Citizenship<br><br>USA</font></p></td>
</tr>
<tr valign="top">
<td width="4%" align="left"><p align="justify"><font size="2">&nbsp;</font></p></td>
<td width="4%" align="left"><p align="justify"><font size="2">(d)</font></p></td>
<td width="92%" align="left" colspan="2"><p align="justify"><font size="2">Title of Class of Securities<br><br>Common Stock</font></p></td>
</tr>
<tr valign="top">
<td width="4%" align="left"><p align="justify"><font size="2">&nbsp;</font></p></td>
<td width="4%" align="left"><p align="justify"><font size="2">(e)</font></p></td>
<td width="92%" align="left" colspan="2"><p align="justify"><font size="2">CUSIP Number<br><br>84725L101</font></p></td>
</tr>
<tr valign="top"><td colspan="4" width="95%" align="left"><p><br></p></td></tr>
<tr valign="top">
<td colspan="2" width="8%" align="left"><p align="justify"><font size="2"><b>Item 3.</b></font></p></td>
<td colspan="2" width="92%" align="left"><p align="justify"><font size="2"><b>If this statement is filed pursuant to
   &#167;&#167;240.13d-1(b) or 240.13d-2(b) or (c), check whether the person filing is
   a:</b></font></p></td>
</tr>
<tr valign="top">
<td width="4%" align="left"><p align="justify"><font size="2">&nbsp;</font></p></td>
<td width="4%" align="left"><p align="justify"><font size="2">(a)</font></p></td>
<td width="4%" align="left"><p align="justify"><font size="2">[

&nbsp;&nbsp;

]</font></p></td>
<td width="88%" align="left"><p align="justify"><font size="2">Broker or dealer registered under section 15 of the Act
   (15 U.S.C. 78o).</font></p></td>
</tr>
<tr valign="top">
<td width="4%" align="left"><p align="justify"><font size="2">&nbsp;</font></p></td>
<td width="4%" align="left"><p align="justify"><font size="2">(b)</font></p></td>
<td width="4%" align="left"><p align="justify"><font size="2">[

&nbsp;&nbsp;

]</font></p></td>
<td width="88%" align="left"><p align="justify"><font size="2">Bank as defined in section 3(a)(6) of the Act (15
   U.S.C. 78c).</font></p></td>
</tr>
<tr valign="top">
<td width="4%" align="left"><p align="justify"><font size="2">&nbsp;</font></p></td>
<td width="4%" align="left"><p align="justify"><font size="2">(c)</font></p></td>
<td width="4%" align="left"><p align="justify"><font size="2">[

&nbsp;&nbsp;

]</font></p></td>
<td width="88%" align="left"><p align="justify"><font size="2">Insurance company as defined in section 3(a)(19) of the Act
   (15 U.S.C. 78c).</font></p></td>
</tr>
<tr valign="top">
<td width="4%" align="left"><p align="justify"><font size="2">&nbsp;</font></p></td>
<td width="4%" align="left"><p align="justify"><font size="2">(d)</font></p></td>
<td width="4%" align="left"><p align="justify"><font size="2">[

&nbsp;&nbsp;

]</font></p></td>
<td width="88%" align="left"><p align="justify"><font size="2">Investment company registered under section 8 of the
   Investment Company Act of 1940 (15 U.S.C 80a-8).</font></p></td>
</tr>
<tr valign="top">
<td width="4%" align="left"><p align="justify"><font size="2">&nbsp;</font></p></td>
<td width="4%" align="left"><p align="justify"><font size="2">(e)</font></p></td>
<td width="4%" align="left"><p align="justify"><font size="2">[

&nbsp;&nbsp;

]</font></p></td>
<td width="88%" align="left"><p align="justify"><font size="2">An investment adviser in accordance with &#167;240.13d-1(b)(1)(ii)(E);</font></p></td>
</tr>
<tr valign="top">
<td width="4%" align="left"><p align="justify"><font size="2">&nbsp;</font></p></td>
<td width="4%" align="left"><p align="justify"><font size="2">(f)</font></p></td>
<td width="4%" align="left"><p align="justify"><font size="2">[

&nbsp;&nbsp;

]</font></p></td>
<td width="88%" align="left"><p align="justify"><font size="2">An employee benefit plan or endowment fund in
   accordance with &#167;240.13d-1(b)(1)(ii)(F);</font></p></td>
</tr>
<tr valign="top">
<td width="4%" align="left"><p align="justify"><font size="2">&nbsp;</font></p></td>
<td width="4%" align="left"><p align="justify"><font size="2">(g)</font></p></td>
<td width="4%" align="left"><p align="justify"><font size="2">[

&nbsp;&nbsp;

]</font></p></td>
<td width="88%" align="left"><p align="justify"><font size="2">A parent holding company or control person in accordance
   with &#167; 240.13d-1(b)(1)(ii)(G);</font></p></td>
</tr>
<tr valign="top">
<td width="4%" align="left"><p align="justify"><font size="2">&nbsp;</font></p></td>
<td width="4%" align="left"><p align="justify"><font size="2">(h)</font></p></td>
<td width="4%" align="left"><p align="justify"><font size="2">[

&nbsp;&nbsp;

]</font></p></td>
<td width="88%" align="left"><p align="justify"><font size="2">A savings associations as defined in Section 3(b) of the
   Federal Deposit Insurance Act (12 U.S.C. 1813);</font></p></td>
</tr>
<tr valign="top">
<td width="4%" align="left"><p align="justify"><font size="2">&nbsp;</font></p></td>
<td width="4%" align="left"><p align="justify"><font size="2">(i)</font></p></td>
<td width="4%" align="left"><p align="justify"><font size="2">[

&nbsp;&nbsp;

]</font></p></td>
<td width="88%" align="left"><p align="justify"><font size="2">A church plan that is excluded from the definition of an
   investment company under section 3(c)(14) of the Investment Company Act of 1940 (15 U.S.C.
   80a-3);</font></p></td>
</tr>
<tr valign="top">
<td width="4%" align="left"><p align="justify"><font size="2">&nbsp;</font></p></td>
<td width="4%" align="left"><p align="justify"><font size="2">(j)</font></p></td>
<td width="4%" align="left"><p align="justify"><font size="2">[

&nbsp;&nbsp;

]</font></p></td>
<td width="88%" align="left"><p align="justify"><font size="2">Group, in accordance with &#167;240.13d-1(b)(1)(ii)(J).</font></p></td>
</tr>
<tr valign="top"><td colspan="4" width="95%" align="left"><p><br></p></td></tr>
<tr valign="top">
<td colspan="2" width="8%" align="left"><p align="justify"><font size="2"><b>Item 4.</b></font></p></td>
<td colspan="2" width="92%" align="left"><p align="justify"><font size="2"><b>Ownership.</b></font></p></td>
</tr>
<tr valign="top">
<td width="4%" align="left"><p align="justify"><font size="2">&nbsp;</font></p></td>
<td width="4%" align="left"><p align="justify"><font size="2">(a)</font></p></td>
<td width="92%" align="left" colspan="2"><p align="justify"><font size="2">Amount beneficially owned:<br><br>4,421,500 common shares</font></p></td>
</tr>
<tr valign="top">
<td width="4%" align="left"><p align="justify"><font size="2">&nbsp;</font></p></td>
<td width="4%" align="left"><p align="justify"><font size="2">(b)</font></p></td>
<td width="92%" align="left" colspan="2"><p align="justify"><font size="2">Percent of class:<br><br>9.1%</font></p></td>
</tr>
<tr valign="top">
<td width="4%" align="left"><p align="justify"><font size="2">&nbsp;</font></p></td>
<td width="4%" align="left"><p align="justify"><font size="2">(c)</font></p></td>
<td width="92%" align="left" colspan="2"><p align="justify"><font size="2">Number of shares as to which the person has:</font></p></td>
</tr>
<tr valign="top">
<td width="4%" align="left"><p align="justify"><font size="2">&nbsp;</font></p></td>
<td width="4%" align="left"><p align="justify"><font size="2">&nbsp;</font></p></td>
<td width="4%" align="left"><p align="justify"><font size="2">(i)</font></p></td>
<td width="88%" align="left" colspan="2"><p align="justify"><font size="2">Sole power to vote or to direct the vote<br><br>4,421,500 common shares</font></p></td>
</tr>
<tr valign="top">
<td width="4%" align="left"><p align="justify"><font size="2">&nbsp;</font></p></td>
<td width="4%" align="left"><p align="justify"><font size="2">&nbsp;</font></p></td>
<td width="4%" align="left"><p align="justify"><font size="2">(ii)</font></p></td>
<td width="88%" align="left" colspan="2"><p align="justify"><font size="2">Shared power to vote or to direct the vote<br><br>none</font></p></td>
</tr>
<tr valign="top">
<td width="4%" align="left"><p align="justify"><font size="2">&nbsp;</font></p></td>
<td width="4%" align="left"><p align="justify"><font size="2">&nbsp;</font></p></td>
<td width="4%" align="left"><p align="justify"><font size="2">(iii)</font></p></td>
<td width="88%" align="left" colspan="2"><p align="justify"><font size="2">Sole power to dispose or to direct the disposition of<br><br>4,421,500 common shares</font></p></td>
</tr>
<tr valign="top">
<td width="4%" align="left"><p align="justify"><font size="2">&nbsp;</font></p></td>
<td width="4%" align="left"><p align="justify"><font size="2">&nbsp;</font></p></td>
<td width="4%" align="left"><p align="justify"><font size="2">(iv)</font></p></td>
<td width="88%" align="left" colspan="2"><p align="justify"><font size="2">Shared power to dispose or to direct the disposition of<br><br>none</font></p></td>
</tr>
</table><table width="95%" cellspacing="0" cellpadding="2" border="0">
<tr valign="top"><td colspan="2" width="95%" align="left"><p><br></p></td></tr>
<tr valign="top">
<td width="8%" align="left"><p align="justify"><font size="2"><b>Item 5.</b></font></p></td>
<td width="92%" align="left"><p align="justify"><font size="2"><b>Ownership of Five Percent or Less of a Class</b></font></p></td>
</tr>
<tr valign="top">
<td width="8%" align="left"><p align="justify"><font size="2">&nbsp;</font></p></td>
<td width="92%" align="left"><p align="justify"><font size="2">
   If this statement is being filed to report the fact that as of the date hereof the reporting
   person has ceased to be the beneficial owner of more than five percent of the class of
   securities, check the following&nbsp;[

&nbsp;&nbsp;

].</font></p></td>
</tr>
<tr valign="top"><td colspan="2" width="95%" align="left"><p><br></p></td></tr>
<tr valign="top"><td colspan="2" width="95%" align="left"><p align="justify"><font size="2"><i>Instruction:</i> Dissolution of a group requires a response to this item.<br><br>
   &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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></p></td></tr>
<tr valign="top"><td colspan="2" width="95%" align="left"><p><br></p></td></tr>
<tr valign="top">
<td width="8%" align="left"><p align="justify"><font size="2"><b>Item 6.</b></font></p></td>
<td width="92%" align="left"><p align="justify"><font size="2"><b>Ownership of More than Five Percent on Behalf of Another Person</b></font></p></td>
</tr>
<tr valign="top">
<td width="8%" align="left"><p align="justify"><font size="2">&nbsp;</font></p></td>
<td width="92%" align="left"><p align="justify"><font size="2"></font></p></td>
</tr>
<tr valign="top"><td colspan="2" width="95%" align="left"><p><br></p></td></tr>
<tr valign="top">
<td width="8%" align="left"><p align="justify"><font size="2"><b>Item 7.</b></font></p></td>
<td width="92%" align="left"><p align="justify"><font size="2"><b>Identification and Classification of the Subsidiary Which Acquired
   the Security Being Reported on By the Parent Holding Company or Control Person</b></font></p></td>
</tr>
<tr valign="top">
<td width="8%" align="left"><p align="justify"><font size="2">&nbsp;</font></p></td>
<td width="92%" align="left"><p align="justify"><font size="2"></font></p></td>
</tr>
<tr valign="top"><td colspan="2" width="95%" align="left"><p><br></p></td></tr>
<tr valign="top">
<td width="8%" align="left"><p align="justify"><font size="2"><b>Item 8.</b></font></p></td>
<td width="92%" align="left"><p align="justify"><font size="2"><b>Identification and Classification of Members of the Group</b></font></p></td>
</tr>
<tr valign="top">
<td width="8%" align="left"><p align="justify"><font size="2">&nbsp;</font></p></td>
<td width="92%" align="left"><p align="justify"><font size="2"></font></p></td>
</tr>
<tr valign="top"><td colspan="2" width="95%" align="left"><p><br></p></td></tr>
<tr valign="top">
<td width="8%" align="left"><p align="justify"><font size="2"><b>Item 9.</b></font></p></td>
<td width="92%" align="left"><p align="justify"><font size="2"><b>Notice of Dissolution of Group</b></font></p></td>
</tr>
<tr valign="top">
<td width="8%" align="left"><p align="justify"><font size="2">&nbsp;</font></p></td>
<td width="92%" align="left"><p align="justify"><font size="2"></font></p></td>
</tr>
<tr valign="top"><td colspan="2" width="95%" align="left"><p><br></p></td></tr>
<tr valign="top">
<td width="8%" align="left"><p align="justify"><font size="2"><b>Item 10.</b></font></p></td>
<td width="92%" align="left"><p align="justify"><font size="2"><b>Certifications</b></font></p></td>
</tr>
<tr valign="top">
<td width="8%" align="left"><p align="justify"><font size="2">&nbsp;</font></p></td>
<td width="92%" align="left"><p align="justify"><font size="2">
  &nbsp;

   By signing below I certify that, to the best of my
   knowledge and belief, the securities referred to above were not acquired and are not
   held for the purpose of or with the effect of changing or influencing the control of the
   issuer of the securities and were not acquired and are not held in connection with or
   as a participant in any transaction having that purpose or effect.
</font></p></td>
</tr>
<tr valign="top"><td colspan="2" width="95%" align="left"><p><br></p></td></tr>
<tr valign="top"><td colspan="2" width="95%" align="center"><font size="2"><b>SIGNATURE</b></font></td></tr>
</table><p></p><table border="0" cellPadding="0" cellSpacing="2" width="95%">
<tr><td width="95%" colspan="5"><p align="justify"><font size="2">
   &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;After reasonable inquiry and to the best of my
   knowledge and belief, I certify that the information set forth in this statement is true,
   complete and correct.</font></p></td></tr>
<tr><td width="95%" colspan="5">&nbsp;</td></tr>
<tr><td width="95%" colspan="5" align="left" valign="top"><font size="2">Date:&nbsp;&nbsp;
November&nbsp;08,&nbsp;2006</font></td></tr>
<tr>
<td width="50%" colspan="1"><font size="2">&nbsp;</font></td>
<td width="50%" colspan="4"><font size="2">Jay Gottlieb<br><br></font></td>
</tr>
<tr><td width="95%" colspan="5">&nbsp;</td></tr>
<tr>
<td width="50%" colspan="1" align="right" valign="top"><font size="2">&nbsp;</font></td>
<td width="5%" colspan="1" align="left" valign="top"><font size="2">By:</font></td>
<td width="45%" align="left" valign="top" colspan="3"><font size="2">/s/&nbsp;Jay Gottlieb<hr size="1" align="left" valign="top">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Jay Gottlieb</font></td>
</tr>
</table><table border="0" cellPadding="0" cellSpacing="2" width="95%">
<tr><td colspan="2">&nbsp;</td></tr>
<tr><td colspan="2" width="95%" align="left">
<br><br><p align="center"><font size="2">3</font></p>
<hr noshade size="3">
</td></tr>
</table>

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