Common use of Other Expenses of Issuance and Distribution Clause in Contracts

Other Expenses of Issuance and Distribution. The expenses payable in connection with the issuance and distribution of the securities being registered are estimated on the maximum offering amount of $30,000,000 to be as follows: Maximum of $ 30,000,000 ------------------------------- SEC Registration Fee $10,341.81 NASD Registration Fee 3,500.00 California Registration Fee 2,500.00 Printing and Engraving Expenses 100,000.00 Accounting Fees and Expenses 40,000.00 Legal Fees and Expenses 200,000.00 Other Blue Sky Filing Fees and Expenses 20,000.00 Postage 60,000.00 Advertising and Sales 100,000 Sales Literature 120,000 Due Diligence 150,000 Sales Seminars 225,000 Miscellaneous 75,000 -------------- Total $1,106,341.81 ============== ITEM 31 Sales to Special Parties. Inapplicable

Other Expenses of Issuance and Distribution. The expenses payable in connection with the issuance and distribution of the securities being registered are estimated on the maximum offering amount of $30,000,000 to be as follows: Maximum of $ 30,000,000 ------------------------------- ----------------- SEC Registration Fee $10,341.81 NASD Registration Fee 3,500.00 California Registration Fee 2,500.00 Printing and Engraving Expenses 100,000.00 Accounting Fees and Expenses 40,000.00 Legal Fees and Expenses 200,000.00 Other Blue Sky Filing Fees and Expenses 20,000.00 Postage 60,000.00 Advertising and & Sales 100,000 100,000.00 Sales Literature 120,000 120,000.00 Due Diligence 150,000 150,000.00 Sales Seminars 225,000 225,000.00 Miscellaneous 75,000 -------------- 75,000.00 ----------------- Total $1,106,341.81 ============== ITEM 31 Sales to Special Parties. Inapplicable====