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Page 8 of 9 <br />Mobile: (303) 994-1439 <br /><mailto:normhigley o nwhlaw.com> normhigley@nwhlaw.com <br />CONFIDENTIALITY NOTICE <br />This electronic mail message and any files or documents transmitted <br />with it <br />contain information belonging to the sender which is confidential and <br />legally privileged. This information is intended only for the use of <br />the <br />individual or entity to whom it was addressed as indicated above. If <br />you are <br />not the intended recipient, be advised that you have received this <br />electronic mail in error and that any use, disclosure, copying, <br />distribution, forwarding, printing, dissemination, or action taken in <br />reliance on the contents of the information contained in this <br />electronic <br />mail message is strictly prohibited. If you have received this message <br />in <br />error, please delete it immediately, and notify the Law Office of <br />Norman W. <br />Higley at (303) 805-2855. Thank you. <br />TREASURY CIRCULAR 230 DISCLOSURE <br />To comply with requirements imposed by the Internal Revenue Service, <br />we <br />inform you that any tax advice contained in this written communication <br />(including any attachment) is not intended or written to be used, and <br />cannot <br />be used, by any person for the purpose of avoiding tax penalties that <br />may be <br />imposed on the person. If this written communication contains any tax <br />advice <br />that is used or referred to in connection with the promoting, <br />marketing <br />or <br />recommending of any transaction(s) or matter(s), this written <br />communication <br />should be construed as written to support the promoting, marketing or <br />recommending of the transaction(s) or matter(s) addressed by this <br />written <br />communication, and the taxpayer should seek advice based on the <br />6/9/2007