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        D. Brooks and Associates CPA's, P.A.

                 Certified Public Accountants     Certified Valuation Analyst

           Palm Beach Gardens, Florida (561) 429-6225

Tax Services


Based in West Palm Beach, Florida, we can prepare tax filings for individuals and businesses including:


              *   Corporate Federal, State, and local tax filings.



              *   Individual Federal and State income tax returns



             *  Valuation services related to asset purchase price allocations and 409 A