Thanks for this Rich. I will review it (a=d the prior email with attachments). I will get back to you ASAP wit= any questions. A. Max Kohlenberg Howland Evangelista Kohlen=erg Burnett, LLP One Financial Plaza - Suite 1600 Providence. Rhode Is=and 02903 www. e aw.com < www. e aw.co=> This email and any atta=hments t