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CANADA

Rosenswig McRae Thorpe LLP
655 Bay Street, Suite 1101
Toronto, Ontario M5G 2K4
Canada
416-977-6600
Fax: 416-977-5874

WSBG, L.L.P.
1155 Blvd. René Lévesque West
Suite 2010
Montreal, Quebec H3B 2J8
Canada
514-861-9724
Fax: 514-861-9446

UNITED STATES

CALIFORNIA

ELLS CPAs & Business Advisors
1611 E. Fourth Street, Suite 200
Santa Ana, CA 92701
714-569-1000
Fax: 714-542-1040

Gilbert Associates, Inc. CPAs and Advisors
2880 Gateway Oaks Drive, Suite 100
Sacramento, CA 95833
916-646-6464
Fax: 916-641-2727

Branch Office
101 Parkshore Drive, Suite 100
Folsum, CA 95630
916-646-6464
Fax: 916-641-2727

Lautze & Lautze
303 Second Street, Suite 950
San Francisco, CA 94107
415-543-6900
Fax: 415-543-7240

Branch Office
111 West Saint John Street, Suite 1010
San Jose, CA 95113-1123
408-918-0900
Fax: 408-918-0915

Sobul, Primes & Schenkel, CPAs, APC
12100 Wilshire Boulevard, Ste. 1150
Los Angeles, California 90025
310-826-2060
Fax: 310-826-7061

COLORADO

Soukup, Bush & Associates, CPA’s, P.C.
2032 Caribou Drive, Suite 200
Fort Collins, CO 80525
970-223-2727
Fax: 970-226-0813

CONNECTICUT

Del Conte, Hyde, Annello & Schuch, P.C.
6 Executive Drive, Suite 111
Farmington, CT 06032
860-676-9020
Fax: 860-676-8571

DELAWARE

Master, Sidlow & Associates, P.A.
2002 West 14th Street
Wilmington, DE 19806
302-652-3480
Fax: 302-656-8778

Branch Office
7900 Westpark Drive
Suite 720
McLean, VA 22102
703-837-0100
Fax: 202-318-3070

Branch Office
1330 Broadcasting Road
Wyomissing, PA 19610
610-296-9650
Fax: 610-296-2511

FLORIDA

Fiske & Company
1000 S. Pine Island Road
Suite 440
Plantation, FL 33324
954-236-8600
Fax: 954-236-8603

Foelgner, Ronz & Straw, P.A.
1301 66th Street N
St. Petersburg, FL 33710
727-347-1120
Fax: 727-347-2617

Mailing Address:
P. O. Box 40888
St. Petersburg, FL 33743

Kresge, Platt & Abare, PLLC
1200 Plantation Island Drive South
Suite 230
St Augustine, FL 32080
904-460-0747
Fax: 904-460-0947

IDAHO

Cooper Norman
722 N. College Road
P.O. Box 5399
Twin Falls, ID 83303
208-733-6581
Fax: 208-734-9609

Branch Office
1000 Riverwalk Drive, Suite 100
P.O. Box 51330
Idaho Falls, ID 83405
208-523-0862
Fax: 208-525-8038

Branch Office
Washington Group Plaza II

701 Morrison Knudsen Lane, Suite 410
Boise, ID 83712
208-336-0800
Fax: 208-336-7092

ILLINOIS

Kessler Orlean Silver & Co., P.C.
1101 Lake Cook Road, Suite C
Deerfield, IL 60015
847-580-4100
Fax: 847-580-4199

INDIANA

Greenwalt CPAs
5342 West Vermont Street
Indianapolis, IN 46224
317-241-2999
Fax: 317-240-4485

KENTUCKY

Barr, Anderson & Roberts, PSC
2335 Sterlington Road, Suite 100
Lexington, KY 40517
859-268-1040
Fax: 859-268-6165

J.D. Cloud & Co. L.L.P. Branch Office
2500 Chamber Center Drive, Suite 203
Ft. Mitchell, KY 41017

Neel, Crafton & Phillips, LLP
300 First Street
Henderson, KY 42419
270-827-1577
Fax: 270-826-4309

Strothman & Company PSC
1600 Waterfront Plaza
Louisville, KY 40202
502-585-1600
Fax: 502-585-1601

LOUISIANA

Ericksen, Krentel & LaPorte, LLP
4227 Canal Street
New Orleans, LA 70119
504-486-7275
Fax: 504-482-2516

Thomas, Wilson, Ragusa, Uffman & Co.
527 East Airport Avenue
Baton Rouge, LA 70806-6515
225-926-1050
Fax: 225-923-1808

MARYLAND

Rosen, Sapperstein & Friedlander, Chtd.
300 Red Brook Blvd.
Suite 200
Owings Mills, MD 21117
410-581-0800
Fax: 410-581-2268

MASSACHUSETTS

Friedman, Suvalle & Salomon, PC (Boston, MA)
70 Wells Avenue
Newton, MA 02459
617-641-0040
Fax: 617-641-0090

MICHIGAN

Groen, Kluka & Company, P.C.
888 W. Big Beaver Road
Suite 790
Troy, MI 48084
248-362-5000
Fax: 248-362-0999

Prangley Marks, LLP
11th Floor
Bridgewater Place
333 Bridge Street, N.W.
Grand Rapids, MI 49504-5356
616-774-9004
Fax: 616-774-9081

Seber Tans, PLC
555 W. Crosstown Parkway, Suite 304
Kalamazoo, MI 49008
269-343-8180
Fax: 269-343-5419

MINNESOTA

Blanski, Peter, Kronlage & Zoch, P.A.
7500 Olson Memorial Highway, Suite 200
Minneapolis, MN 55427
763-546-6211
Fax: 763-546-2048

MISSISSIPPI

Eubank & Betts, PLLC
Eubank-Betts Building
3820 Interstate 55 North, Suite 100
P.O. Box 16090
Jackson, MS 39236
601-987-4300
Fax: 601-987-4314

MISSOURI

Anders Minkler & Diehl LLP
705 Olive, Tenth Floor
St. Louis, MO 63101
314-655-5500
Fax: 314-655-5501

Kirkpatrick, Phillips & Miller, CPAs, P.C.
2003 East Sunshine
Springfield, MO 65804
417-882-4300
Fax: 417-882-9418

Branch Office
1756 Bee Creek Rd., Suite D
Branson, MO 65616
417-334-2987
Fax: 417-336-3403

MONTANA

Holmes & Turner
1283 North 14th Avenue, Suite 201
Bozeman, MT 59715
406-587-4265
Fax: 406-586-3111

NEVADA

Layton Layton & Tobler LLP
606 South Ninth Street
Las Vegas, NV 89101
702-384-1995
Fax:  702-384-6949

NEW JERSEY

Gramkow, Carnevale, Seifert & Co., LLC
Two Forest Avenue
Oradell, NJ 07649
201-599-0008
Fax: 201-599-0095

Haefele, Flanagan & Co., p.c.
Tall Oaks Corporate Center
Bldg. Two, Suite 200
1000 Lenola Road
P.O. Box 471
Moorestown, NJ 08057
856-722-5300
215-627-5150 PA Line
Fax: 856-722-5395

NEW YORK

Gaines Kriner Elliott LLP
100 Corporate Parkway, Suite 200
Amherst, NY 14226
716-250-6600
Fax: 716-250-6605

Branch Office
100 Riley Street
East Aurora, NY 14052
716-652-1042
Fax: 716-652-1292

Margolin, Winer & Evens LLP
400 Garden City Plaza
Garden City, NY 11530-3317
516-747-2000
Fax: 516-747-6707

Branch Office
330 Madison Ave., 15th Floor
New York, NY 10017
212-973-1000
Fax: 212-973-1004

NORTH CAROLINA

Thomas, Knight, Trent, King and Company
3400 Croasdaile Drive, Suite 301
Durham, NC 27705
919-383-8585
Fax: 919-382-3290

Branch Office
141 Semora Road
Roxboro, NC 27573
336-599-0168
Fax: 336-599-0062

OHIO

Barnes Wendling CPAs, Inc.
1215 Superior Avenue
Suite 400
Cleveland, OH 44114-3289
216-566-9000
Fax: 216-566-9321

Branch Office
5050 Waterford Drive
Sheffield Village, OH 44035
440-934-3850
Fax: 440-935-3950

Branch Office
5002 Timber Commons Drive
Sandusky, OH 44870
419-626-3627
Fax: 419-626-3796

J.D. Cloud & Co. L.L.P.
1100 Mercantile Center
120 East Fourth Street
Cincinnati, OH 45202
513-621-1188
Fax: 513-621-3337

Branch Office
2500 Chamber Center Drive
Suite 203
Ft. Mitchell, KY 41017

OKLAHOMA

Sartain Fischbein & Co.
3010 South Harvard
Suite 400
Tulsa, OK 74114
918-749-6601
Fax: 918-744-1506

OREGON

McDonald Jacobs, P.C.
520 S. W. Yamhill Street
Suite 500
Portland, OR 97204
503-227-0581
Fax: 503-274-7611

PENNSYLVANIA

Horovitz, Rudoy & Roteman
Koppers Building
436 Seventh Avenue, Sixth Floor
Pittsburgh, PA 15219-1853
412-391-2920
Fax: 412-391-4703

Master, Sidlow & Associates, P.A.
Intellitec Solutions Branch Office
1015 Penn Avenue
Wyomissing, PA 19610
610-296-9650
Fax: 610-296-2511

Trout, Ebersole & Groff, LLP
1705 Oregon Pike
Lancaster, PA 17601
717-569-2900
Fax No. 717-569-0141

Wessel & Company, P.C.
215 Main Street
Johnstown, PA 15901
814-536-7864
Fax: 814-535-4332

PUERTO RICO

Landa, Umpierre PSC
Ana G. Mendez Ave. (Road 176)
Km 1.1 Cupey
San Juan, PR 00926
787-765-4644
Fax: 787-763-5504

RHODE ISLAND

Sullivan & Company, CPAs, LLP
50 Holden Street
Providence, RI 02908
401-272-5600
Fax: 401-272-0952

SOUTH CAROLINA

J. W. Hunt and Company, LLP
1607 St. Julian Place
Columbia, SC 29204
803-254-8196
Fax: 803-256-1524

TENNESSEE

Cannon & Company
5605 Murray Avenue
Memphis, TN 38119
901-761-1710
Fax: 901-761-1769

TEXAS

Davis, Kinard & Co., P.C.
400 Pine Street, Suite 600
Abilene, TX 79601-5128
325-672-4000
Fax: 325-672-7049

Null-Lairson, P.C.
11 Greenway Plaza
Suite 1515
Houston, TX 77046
713-621-1515
Fax: 713-621-1570

Branch Office
2277 Plaza Drive, Suite 260
Sugar Land, TX 77479
281-242-8600
Fax: 281-242-1006

Branch Office
2117 Postoffice
Galveston, TX 77550
409-762-8380
Fax: 409-762-1749

Branch Office
2000 Loop 197 North, Suite 200
Texas City, Texas 77590
409-948-4406
Fax 409-948-0364

Philip Vogel & Co., P.C.
12400 Coit Road, Suite 1000
Dallas, TX 75251-2005
214-346-5800
Fax: 214-346-5899

VIRGINIA

Fitzgerald & Co., CPAs, P.C.
7900 Westpark Drive
Suite T600
McLean, VA 22102
703-847-4600
Fax: 703-356-4821

WASHINGTON

Hauser Long, P.S.
10940 N.E. 33rd Place
Suite 100
Bellevue, WA 98004
425-889-1778
Fax: 425-889-1178

WASHINGTON, D.C.

Master, Sidlow & Associates, P.A.
Intellitec Solutions Branch Office
2020 K Street, NW, Suite 800
Washington, D.C. 20006
202-232-8920
Fax: 202-318-3070

WEST VIRGINIA

Somerville & Company, P.L.L.C.
501 Fifth Avenue
P.O. Box 2096
Huntington, WV 25721
304-525-0301
Fax: 304-522-1569

WISCONSIN

Vrakas/Blum, S.C.
445 South Moorland Road, Suite 400
Brookfield, WI 53005
262-797-0400
Fax: 262-797-7895

WYOMING

Mader Tschacher Peterson & Co., LLC
505 S. 3rd Street, Suite 100
Laramie, WY 82070
307-755-1040
Fax: 307-742-4944