uWink Inc. (UWKI)

[Netman]

Based upon the Company’s cash flow projections for the next 12 months, the Company requires approximately $3.0 million per annum to fund its operations. Giving effect to the completion of the November 2007 registered equity offering, the Company has sufficient working capital to operate through fiscal year 2008 and, therefore, to remove the doubt about the Company’s ability to continue as a going concern. Consequently, at January 1, 2008, there is NO LONGER substantial doubt as to the Company’s ability to continue as a going concern.

http://www.sec.gov/Archives/edgar/data/1108699/000101968708001411/uwink_10ksb-010108.htm