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V. A. Sperling, Esq. <br />June 6, 2006 <br />Page 4 <br />We hope this information is adequate for your present needs. Please call with <br />any questions or comments. <br />Very truly yours, <br />W. W. Wheeler and Associates, Inc. <br />Matthew �JLoose, <br />. $ * <br />MJL /GBT:sk <br />Encl. <br />cc: Jack Rogers <br />Cathy Metz <br />Q: 11700 \170411704.00106jun06.sperl i ng.doc <br />