| John C. Blecka, CPA | 
| 700 Larkspur Landing Circle, Suite 199 
          Larkspur,
          CA
          
            94939
          
         | 
| Phone: Office (415) 578-2421 Cell (415) 720-5567 |  | Fax: (415) 329-1500 | 
| www.bleckacpa.com |  | taxman@bleckacpa.com |