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Re: SPIN post# 26698

Tuesday, 01/20/2004 4:29:55 PM

Tuesday, January 20, 2004 4:29:55 PM

Post# of 249131
4,862,532 Shares @ $1.70(1)... $8,266,304(1)... registration fee: $668.74 (1)

(1) Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(c), based on the average of the high and low prices reported on the Nasdaq National Market on January 12, 2004.

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