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 <td width="5%" valign="TOP">
 <p>&nbsp;</p>
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 <p>&nbsp;</p>
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 <td valign="TOP">
 <p><font size="1">&nbsp;</font></p>
 </td>
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 <p><font size="2">The $3,303,442 of goodwill and other intangible
 assets were assigned to the US Concepts, LLC reporting unit, all of which is
 expected to be deductible for income tax reporting purposes.</font></p>
 </td>
 </tr>
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 <td valign="TOP">
 <p><font size="1">&nbsp;</font></p>
 </td>
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 <p><font size="1">&nbsp;</font></p>
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 <p><font size="1">&nbsp;</font></p>
 </td>
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 <p><font size="2"><u>Pro Forma Results of Operations (unaudited)</u></font></p>
 </td>
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 <tr>
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 <p><font size="1">&nbsp;</font></p>
 </td>
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 <p><font size="2">The following pro forma results of operations for
 the three months ended September 30, 2007 and for the six months ended
 September 30, 2008 and 2007 have been prepared as though the acquisition of
 mktgpartners had occurred as of the beginning of the earliest period
 presented. This pro forma financial information is not indicative of the
 results of operations that the Company would have attained had the
 acquisition of mktgpartners occurred at the beginning of the periods
 presented, nor is the pro forma financial information indicative of the
 results of operations that may occur in the future:</font></p>
 </td>
 </tr>
</tbody></table>
<table>
<tbody><tr>
<td>
<p> </p>
</td>
<td>
<p> </p>
</td>
</tr>
<tr>
<td>
<p><font> </font></p>
</td>
<td>
<p><font>The $3,303,442 of goodwill and other intangible
 assets were assigned to the US Concepts, LLC reporting unit, all of which is
 expected to be deductible for income tax reporting purposes.</font></p>
</td>
</tr>
<tr>
<td>
<p><font> </font></p>
</td>
<td>
<p><font> </font></p>
</td>
</tr>
<tr>
<td>
<p><font> </font></p>
</td>
<td>
<p><font><u>Pro Forma Results of Operations (unaudited)</u></font></p>
</td>
</tr>
<tr>
<td>
<p><font> </font></p>
</td>
<td>
<p><font>The following pro forma results of operations for
 the three months ended September 30, 2007 and for the six months ended
 September 30, 2008 and 2007 have been prepared as though the acquisition of
 mktgpartners had occurred as of the beginning of the earliest period
 presented. This pro forma financial information is not indicative of the
 results of operations that the Company would have attained had the
 acquisition of mktgpartners occurred at the beginning of the periods
 presented, nor is the pro forma financial information indicative of the
 results of operations that may occur in the future:</font></p>
</td>
</tr>
</tbody></table>