Following Friday's meeting, Paula and I discussed the following action plan:

1. Bob Butts will review the accounting implications of changing the SIC Code 
to 6211 and will supply a breakdown of revenues by segment to re-look at the 
SIC Code classification by Tuesday, March 6th.

2. Chris Dowd at CIC (our proxy solicitor) will work with Paula to gather the 
necessary information in order for CIC to present us with the probability of 
shareholder approval with a "For" vote and with an   "Against" vote from 
ISS.  He hopes to have this completed by Friday, March 9th.

3. Re-review the appropriate SIC Code and the next steps as it relates to 
contacting the SEC.

4. Once steps 1, 2 and 3 are completed, determine the number of shares to be 
requested via the final proxy.  Final Draft of the proxy will be circulated 
on March 12th and will be filed with the   SEC on March 20th.

A document summarizing the Pros/Cons of keeping SIC Code 6211 is forthcoming 
once Paula has reviewed.

As always, if you have any questions please give me a call.

Mary