SECTION 1 REGISTRANT’S BUSINESS AND OPERATIONS

Dismissal of Previous Independent Registered Public Accounting Firm

Effective as of June 11, 2010, we dismissed L.L. Bradford & Company, LLC (“LLB”) as our independent registered public accounting firm. The decision to dismiss LLB was approved by our Board of Directors on May 17, 2010.

LLB’s reports with respect to our financial statements for the fiscal years ended December 31, 2008 and 2009 did not contain an adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles, except that LLB’s report for the fiscal year ended December 31, 2008 included an explanatory paragraph in which LLB expressed substantial doubt about our ability to continue as a going concern.

During our fiscal years ended December 31, 2008 and 2009 and through June 11, 2010, there were no disagreements with LLB on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of LLB, would have caused LLB to make reference thereto in its reports on the financial statements for such periods.

There have been no reportable events, as defined by Item 304(a)(1)(v) of Regulation S-K, during the fiscal years ended December 31, 2008 and 2009 and through June 11, 2010.

We made the contents of this Current Report available to LLB and requested LLB to furnish a letter addressed to the SEC as to whether LLB agrees or disagrees with, or wishes to clarify our expression of, our views, or containing any additional information. A copy of LLB’s letter to the SEC is included as Exhibit 16.1 to this Current Report.

New Independent Registered Public Accounting Firm

On June 11, 2010, we appointed Marcum LLP (“Marcum”) as our new independent registered public accounting firm. During the fiscal years ended December 31, 2008 and 2009 and through June 11, 2010, neither we nor anyone acting on our behalf consulted with Marcum regarding either: (i) the application of accounting principles to a specific transaction, either completed or proposed, or the type of audit opinion that might be rendered on our financial statements; or (ii) any matter that was the subject of a disagreement (as that term is defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions to that Item) or a reportable event (as that term is defined in Item 304(a)(1)(v) of Regulation S-K).

SECTION 9 - FINANCIAL STATEMENTS AND EXHIBITS

ITEM 9.01 Financial Statements and Exhibits