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<td style="width: 0.25in"></td><td style="width: 0.25in"><font style="font: 10pt Times New Roman, Times, Serif; color: Black">b)</font></td><td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif; color: Black">The
                                         Company issued an aggregate of 72,382,636 shares of Class A Common Stock upon the conversion
                                         of $60,994 of debt owed to various debtors of the Company pursuant to the Assignment
                                         of Debt Agreements. The market value of the shares was $160,577. The difference between
                                         the market value and the debt reduction of $99,583 was charged to settlement expense.</font></td></tr></tbody></table>
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<td></td><td><font>b)</font></td><td><font>The
                                         Company issued an aggregate of 72,382,636 shares of Class A Common Stock upon the conversion
                                         of $60,994 of debt owed to various debtors of the Company pursuant to the Assignment
                                         of Debt Agreements. The market value of the shares was $160,577. The difference between
                                         the market value and the debt reduction of $99,583 was charged to settlement expense.</font></td></tr></tbody></table>