Kay & Merkle, LLP Attorneys at Law 100 The Embarcadero Penthouse San Francisco, California 94105-1217 (415) 357-1200 Tel (415) 512-9277 Fax Attorneys: Steven Kay    stevenkay@kmlaw100.com Walter F. Merkle    wmerkle@kmlaw100.com W. Bruce Bercovich    bbercovich@kmlaw100.com John W. Merkle    jmerkle@kmlaw100.com Alan J. Silver    asilver@kmlaw100.com Douglas A. Marshall    dmarshall@kmlaw100.com Douglas A. Hutchinson    dhutchinson@kmlaw100.com Of Counsel: Lionel T. Aiken    laiken@kmlaw100.com Kay & Merkle, LLP © 2007. All Rights Reserved.