We note that on page 19 of Amendment No. 1 to your 10-Q for the quarterly period ended March 31, 2005, filed on July 20, 2005, you state that in March 2005 you announced that you signed distribution agreements for 20 territories, including Iran and Libya. In light of the fact that Iran and Libya have been identified by the U.S. State Department as state sponsors of terrorism; Iran is subject to economic sanctions administered by the U.S. Treasury Department`s Office of Foreign Assets Control (OFAC); and Libya was until September 21, 2004, subject to OFAC-administered sanctions, please describe for us the extent and nature of your past, current, and anticipated contacts with Iran and Libya; advise us of the materiality to you of your contacts with Iran and Libya; and advise us of your view as to whether those contacts constitute, either individually or in the aggregate, a material investment risk for your security holders