IMPORTANT TAX NOTICE

2001 DELAWARE ANNUAL FRANCHISE TAX REPORT

Enclosed herewith is the 2001 Delaware Franchise Tax Return for the above captioned company accompanied by Informational Instruction Sheet from the Delaware Secretary of State to assist in completing and filing your return and a self addressed envelope to be used to submit your return and remittance to one of the following addresses:

Mailing Address Courier Address
Delaware Division of Corporations                   
P. O. Box 74072
Baltimore, MD 21274-4072
(302) 739-3073
State of Delaware
Division of Corporations
7833 Walker Drive, 3rd Floor
Greenbelt, MD 20770

All corporations incorporated in the State of Delaware which have not been dissolved or merged with the State of Delaware during the 2001 calendar year are required to file the enclosed Franchise Tax Report and pay an annual Franchise Tax (see Informational Instruction Sheet for rates and methods of calculation). PLEASE NOTE THAT NO ATTACHMENTS ARE PERMITTED. There is a filing fee of $20 and a minimum Franchise Tax for all Stock Corporations of $30.00 and a maximum tax of no more than $150,000.00. While Non Stock/Non Profit corporations are not required to pay a franchise tax, the Annual Report must be filed with the $20 filing fee.

The enclosed Franchise Tax Return and appropriate remittance must be RECEIVED (NOT POSTMARKED) by the Delaware Secretary of State on or before the DUE DATE, MARCH 1, 2002, to avoid a late filing penalty. Late filings will receive a penalty of $50.00 and interest will be assessed at the rate of 1.5% a month on the TAX and PENALTY until fully paid. The 2001 Annual Franchise Tax Report, Filing Fee and Tax can be filed and paid electronically with the Secretary of State by going to www.nrai.com on the Internet and selecting "2001 Delaware Franchise Tax," "File Delaware Franchise Tax Online."

If the enclosed return is lost or destroyed, duplicate copies of your report can be obtained by going to www.nrai.com on the Internet and selecting "2001 Delaware Franchise Tax," "Order Duplicate 2001 Franchise Tax Report."

National Registered Agents, Inc. acts as your representative in the State of Delaware for receiving Service of Process served upon your company and other legal notices, or official government communications presented to the company while conducting business in Delaware.

Our commitment to you is that we will provide the most professional service available for the best value. Since Registered Agent Services are our only business, we ensure the receipt and delivery of your Service of Process and official government communications. Please accept this as our pledge to you.