 | | | Barson Group (The) | | 60 East Main Street | | P.O. Box 8018 | | Somerville, NJ 08876 | | (908) 203-9800 | | Fax (908) 203-9399 | | E-Mail: kal@barsongroup.com | | Kalman A. Barson | | Central and Northern New Jersey |
| | Bowers & Company CPAs PLLC | | 1200 MONY Tower 1, 100 Madison Street | | Syracuse, NY 13202 | | (315) 234-1100 | | Fax (315) 234-1111 | | E-Mail: mgd@bcpllc.com | | Michael G. D'Avirro | | Central New York State |
| | Ciuni & Panichi, Inc. | | 25201 Chagrin Boulevard, Suite 200 | | Cleveland, OH 44122 | | (216) 831-7171 | | Fax (216) 831-3020 | | E-Mail: cciuni@cp-advisors.com | | Charles Ciuni, CPA, CVA | | Cleveland, Northeastern Ohio, Columbus, Central Ohio |
| | Coles & Bodoin, LLP | | Hillsite Office Building, 75 Second Avenue | | Needham, MA 02494 | | (781) 455-1400 | | Fax (781) 444-8870 | | E-Mail: alapierre@candbcpa.com | | Alan LaPierre | | New England |
| | Funaro & Co., P.C. | | 350 Fifth Avenue, 41st Floor | | New York, NY 10118 | | (212) 947-3333 | | Fax (212) 947-4725 | | E-Mail: bill.last@funaro.com | | Bill Last | | New York, Northern New Jersey, Western Connecticut |
| | Lethert, Skwira, Schultz & Co., LLP | | 170 East 7th Place, Suite 100 | | St. Paul, MN 55101 | | (651) 265-2027 | | Fax (651) 227-7767 | | E-Mail: bob@lss-cpas.com | | Robert A. Schultz | | Minnesota, Western Wisconsin |
| | McPhillips, Roberts & Deans, PLC | | P.O. Box 1180 | | Norfolk, VA 23501 | | (757) 640-7190 | | Fax (757) 640-7297 | | E-Mail: eamorosso@mrdcpa.com | | Edward Amorosso | | Southeastern Virginia |
| | Mercadien, P.C., CPA's | | P.O. Box 7648 | | 3625 Mercerville-Quakerbridge Road | | Princeton, NJ 08543-7648 | | (609) 689-9700 | | Fax (609) 689-9720 | | E-Mail: jfein@mercadien.com | | Jack H. Fein | | Central and Southern New Jersey |
| | Morison Cogen LLP | | 150 Monument Road, Suite 500 | | Bala Cynwyd, PA 19004 | | (610) 668-9700 | | Fax (610) 668-2181 | | E-Mail: jkistner@morisoncogen.com | | Joseph Kistner | | Eastern Pennsylvania, Southern New Jersey, Delaware |
| | Russell Novak & Company, LLP | | 225 West Illinois Street, Suite 300 | | Chicago, IL 60610 | | (312) 222-1400 | | Fax (312) 222-1377 | | E-Mail: rhanson@rnco.com | | Richard Hanson | | Chicago Land and Midwest |
| | SGGG LLP | | 45 St. Clair Avenue, West, Suite 200 | | Toronto, ON M4V 1K6 | | (416) 967-3444 | | Fax (416) 967-3945 | | E-Mail: agoodman@sggg.com | | Alan Goodman | | Toronto, Southern Ontario |
| | The ILZ Group, LLC | | 101 River Street, 2nd Floor | | Milford, CT 06460 | | (203) 882-1511 | | Fax (203) 882-1510 | | E-Mail: bill@ilzgroup.com | | William D. Zeidenberg, CPA | | Connecticut and Eastern New York |
| | Yarlas, Kaplan, Santilli & Moran, Ltd. | | 27 Dryden Lane | | Providence, RI 02904 | | (401) 273-1800 | | Fax (401) 331-0946 | | E-Mail: rkaplan@yksmcpa.com | | Richard Kaplan | | Rhode Island, Connecticut and Massachusetts |
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