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Re: None

Tuesday, 02/15/2011 10:43:29 AM

Tuesday, February 15, 2011 10:43:29 AM

Post# of 30168
Late notice filing.

(3) Is it anticipated that any significant change in results of operations for the corresponding period for the last fiscal year will be reflected by the earnings statements to be included in the subject report or portion thereof?

x Yes o No

If so, attach an explanation of the anticipated change, both narratively and quantitatively, and, if appropriate, state the reasons why a reasonable estimate of the results cannot be made.

The Company’s Statements of Operations are expected to reflect a net loss of approximately $800,000 for the three months ended December 31, 2010 compared with a net loss of approximately $2.9 million for the comparable period in 2009. Net Cash used by operating activities was approximately $50,000 for the three months ended December 31, 2010 compared with approximately $300,000 for the comparable period in 2009.

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