Five and Under

[Rager]

Patsy, found this re: WEFNW..fwiw.....

Based upon the closing price of the registrant's Common Stock, $.001
par value (the "Common Stock") on March 15, 2002, the aggregate market value of
the 2,394,768 shares of Common Stock held by non-affiliates of the issuer was
$4,909,274. Solely for the purposes of this calculation, shares held by
directors and officers of the registrant have been excluded. Such exclusion
should not be deemed a determination or an admission by the issuer that all such
individuals are, in fact, affiliates of the issuer.

As of March 15, 2002, 4,366,866 shares of the registrant's Common
Stock, were issued and outstanding.