M To: Terje Rod-Larsen People I trust t temp for them until they get perman=nt CFO: OUTSOURCE CFO WORK: KIWI PARTNERS JACQUIE HOLMES, PRESIDENT=/span> 381 PARK AVENUE SOUTH SUITE 820 New York, NY 10016=/p> 3D 3D Hilda Polanco, CPA Founder and Managing Director Fiscal Management Associates,