Roscoe & Swanson, Accountancy Corporation, CPA's

<body background=clipart/rsbkgrnd2.gif bgcolor=ffffff text=000000 link=f00000 alink=ffffff vlink=9999ff> <CENTER><P><FONT FACE="Arial,Helvetica" FONT SIZE="-2"></P></CENTER> © 1996 Roscoe & Swanson Accountancy Corporation. All rights reserved.<BR></P> <P>Last revised: October 10, 2000<BR> </FONT> </BODY> </HTML>