Smith Mandel & Associates, LLP
333 North Glenoaks Boulevard, Suite 201
Burbank, California 91502
                                     
T. (818) 556-4000
F. (818) 556-4009 or (818) 949-1491

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     Smith Mandel & Associates, LLP
     333 North Glenoaks Boulevard, Suite 201
     Burbank, California 91502

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