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RUBY1100

04/08/08 5:50 PM

#124528 RE: TopShelf #124525

here is a new dot the IRS...

The Company is currently under examination by the Internal Revenue Service

The Internal Revenue Service is currently examining the tax returns for the Company’s 2005 and 2006 tax years. The Company
anticipates that this examination should conclude in the next few months. If adjustments are found, the Company may be subject
to taxes, penalties and interest and these could have a material adverse effect on its operations, financial condition and cash flow.