<html><body style="word-wrap: break-word; -webkit-nbsp-mode: space; -webkit-line-break: after-white-space; "><div class="AppleOriginalContents"><blockquote type="cite"><div><div class="Section1"><a href="http://www.lpslaw.com/"></a><span style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"><a href="http://www.lpslaw.com/"></a><a href="http://www.lpslaw.com/"></a>Jack V. Valinoti<br>Leland, Parachini, Steinberg, Matzger & Melnick LLP<br>199 Fremont Street, 21st Floor <br>San Francisco, CA 94105 <br>Telephone:<span style="mso-spacerun: yes"> (</span>415) 957-1800, Extension 240 <br>Facsimile:<span style="mso-spacerun: yes"> (</span>415) 974-1520 <br>Email: <a href="mailto:JValinoti@lpslaw.com">JValinoti@lpslaw.com</a><span style="mso-spacerun: yes"> </span></span><span style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"><br><div><br class="webkit-block-placeholder"></div></span><p style="MARGIN: 0in 0in 4pt"><span style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"><span style="FONT-SIZE: 18pt; COLOR: green; FONT-FAMILY: Webdings; mso-fareast-font-family: 'Times New Roman'; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: AR-SA"><strong>P</strong></span><span style="FONT-SIZE: 10pt; FONT-FAMILY: Tahoma; mso-fareast-font-family: 'Times New Roman'; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: AR-SA; mso-bidi-font-size: 12.0pt"> <strong><span style="COLOR: green; FONT-FAMILY: Tahoma">Think Green!</span></strong><span style="COLOR: black"> </span><span style="COLOR: green">Before printing this e-mail ask the question, is it necessary?</span></span> <o:p></o:p></span></p><p><span style="FONT-SIZE: 8pt; FONT-FAMILY: Arial">CONFIDENTIALITY:<br>The e-mail is intended solely for the use of the individual to whom it is addressed and may contain information that is privileged, confidential or otherwise exempt from disclosure under applicable law. If the reader of this e-mail is not the intended recipient or the employee or agent of the intended recipient, you are hereby notified that any dissemination, distribution, or copying of this communication is strictly prohibited. If you have received this communication in error, please immediately notify us by replying to the original sender of this note or by telephone at (415) 957-1800 and delete all copies of this e-mail. It is the recipient's responsibility to scan this e-mail and any attachments for viruses. Thank you.<o:p></o:p></span></p><p><span style="FONT-SIZE: 8pt; FONT-FAMILY: Arial">TAX ADVICE:<br>Pursuant to IRS Circular 230, unless expressly stated to the contrary, any tax advice is not intended and cannot be used to (<span class="SpellE">i</span>) avoid penalties under the Internal Revenue Code or (ii) promote, market or recommend any transaction or matter to another party. <o:p></o:p></span></p></div> <div> </div></div> </blockquote></div></body></html>