osed is an engagement letter for our retention. I will be at seminars in Massachusetts from today until Friday and won't be available until Monday. Michael D. Rubinstein Scheer & Rubinstein CPA's, LLP 180 South Broadway - Suite 100 White I 'n NY Phone Fax 1 EFTA_R1_02044056 EFTA02694964 97 Froehlich Farm Boule