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              <td align="right" style="WIDTH: 36pt">
                <div><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">e)&nbsp;&nbsp;</font></div>
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                <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
      Company converted accounts payable to a convertible promissory note in the
      amount of $96,199.</font></div>
              </td>
            </tr></tbody></table>
<table>
<tbody><tr>
<td>
<div><font>e)  </font></div>
</td>
<td>
<div><font>The
      Company converted accounts payable to a convertible promissory note in the
      amount of $96,199.</font></div>
</td>
</tr></tbody></table>