<table>
            <tbody><tr style="FONT-SIZE: 1px">
                <td valign="top" width="5%">
                    <p>&nbsp;</p>
                </td>

                <td valign="top" width="5%">
                    <p>&nbsp;</p>
                </td>

                <td valign="top" width="90%">
                    <p>&nbsp;</p>
                </td>
            </tr>

            <tr>
                <td valign="top">
                    <p>&nbsp;</p>
                </td>

                <td valign="top">
                    <p>&nbsp;</p>
                </td>

                <td valign="top">
                    <p align="justify"><font size="2">(iii) Closing costs of $325,000 are paid directly to the investor with $162,500 paid at closing and the remaining portion to be paid in six monthly installments of $27,083.33 beginning January 1, 2010. The Company agreed to reimburse UCC up to $250,000 of out-of-pocket expenses of which $150,000 was paid upon signing of the agreement and the remainder paid at closing. Financing costs paid directly to an investor or creditors are reflected in
                    the allocation as original issue discount to the financial instruments.</font></p>
                </td>
            </tr>

            <tr>
                <td valign="top">
                    <p>&nbsp;</p>
                </td>

                <td valign="top">
                    <p>&nbsp;</p>
                </td>

                <td valign="top">
                    <p align="justify">&nbsp;</p>
                </td>
            </tr>

            <tr>
                <td valign="top">
                    <p>&nbsp;</p>
                </td>

                <td valign="top">
                    <p>&nbsp;</p>
                </td>

                <td valign="top">
                    <p align="justify"><font size="2">(iv) The Series D Preferred and Secured Notes Payable will be accreted and amortized, respectively, to their redemption values over the term of the contracts using the effective interest method.</font></p>
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            </tr>

            <tr>
                <td valign="top">
                    <p>&nbsp;</p>
                </td>

                <td valign="top">
                    <p>&nbsp;</p>
                </td>

                <td valign="top">
                    <p align="justify">&nbsp;</p>
                </td>
            </tr>

            <tr>
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                    <p>&nbsp;</p>
                </td>

                <td valign="top">
                    <p>&nbsp;</p>
                </td>

                <td valign="top">
                    <p align="justify"><font size="2"><u>Unaudited Condensed Pro Forma Balance Sheet</u></font></p>
                </td>
            </tr>

            <tr>
                <td valign="top">
                    <p>&nbsp;</p>
                </td>

                <td valign="top">
                    <p>&nbsp;</p>
                </td>

                <td valign="top">
                    <p align="justify">&nbsp;</p>
                </td>
            </tr>

            <tr>
                <td valign="top">
                    <p>&nbsp;</p>
                </td>

                <td valign="top">
                    <p>&nbsp;</p>
                </td>

                <td valign="top">
                    <p align="justify"><font size="2">The following unaudited condensed pro forma balance sheet as of June 30, 2009 gives effect to the UCC Financing Transaction as though the financing had been consummated on June 30, 2009. Unaudited pro forma financial information is provided for informational purposes and is not necessarily indicative of the financial condition that would have been reported had the Company completed the financing on June 30, 2009.</font></p>
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            </tr>
        </tbody></table>
<table>
<tbody><tr>
<td>
<p> </p>
</td>
<td>
<p> </p>
</td>
<td>
<p> </p>
</td>
</tr>
<tr>
<td>
<p> </p>
</td>
<td>
<p> </p>
</td>
<td>
<p><font>(iii) Closing costs of $325,000 are paid directly to the investor with $162,500 paid at closing and the remaining portion to be paid in six monthly installments of $27,083.33 beginning January 1, 2010. The Company agreed to reimburse UCC up to $250,000 of out-of-pocket expenses of which $150,000 was paid upon signing of the agreement and the remainder paid at closing. Financing costs paid directly to an investor or creditors are reflected in
                    the allocation as original issue discount to the financial instruments.</font></p>
</td>
</tr>
<tr>
<td>
<p> </p>
</td>
<td>
<p> </p>
</td>
<td>
<p> </p>
</td>
</tr>
<tr>
<td>
<p> </p>
</td>
<td>
<p> </p>
</td>
<td>
<p><font>(iv) The Series D Preferred and Secured Notes Payable will be accreted and amortized, respectively, to their redemption values over the term of the contracts using the effective interest method.</font></p>
</td>
</tr>
<tr>
<td>
<p> </p>
</td>
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<p> </p>
</td>
<td>
<p> </p>
</td>
</tr>
<tr>
<td>
<p> </p>
</td>
<td>
<p> </p>
</td>
<td>
<p><font><u>Unaudited Condensed Pro Forma Balance Sheet</u></font></p>
</td>
</tr>
<tr>
<td>
<p> </p>
</td>
<td>
<p> </p>
</td>
<td>
<p> </p>
</td>
</tr>
<tr>
<td>
<p> </p>
</td>
<td>
<p> </p>
</td>
<td>
<p><font>The following unaudited condensed pro forma balance sheet as of June 30, 2009 gives effect to the UCC Financing Transaction as though the financing had been consummated on June 30, 2009. Unaudited pro forma financial information is provided for informational purposes and is not necessarily indicative of the financial condition that would have been reported had the Company completed the financing on June 30, 2009.</font></p>
</td>
</tr>
</tbody></table>