Exhibit 99.2

SPEEDY RE-EMPLOYMENT, LLC

FINANCIAL STATEMENTS

DECEMBER 31, 2006 AND 2005

TABLE OF CONTENTS

INDEPENDENT AUDITORS’ REPORT

To the Members

Speedy Re-employment, LLC

Delray Beach, Florida

We have audited the accompanying balance sheet of Speedy Re-employment, LLC as of December 31, 2006, and the related statements of operations, changes in members’ equity and cash flows for the year then ended. These financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on these financial statements based on our audit.

We conducted our audit in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion.

In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of Speedy Re-employment, LLC as of December 31, 2006 in conformity with accounting principles generally accepted in the United States of America.

The accompanying balance sheet as of December 31, 2005, and the related statements of operations, changes in members’ equity, and cash flows for the year ended December 31, 2005 have been compiled by us in accordance with Statements on Standards for Accounting and Review Services issued by the American Institute of Certified Public Accountants. A compilation is limited to presenting information that is the representation of management in the form of financial statements. We have not audited or reviewed such financial statements and, accordingly, do not express an opinion or any other form of assurance on them.

Jupiter, FL

June 1, 2007

SPEEDY RE-EMPLOYMENT, LLC

BALANCE SHEETS

AS OF DECEMBER 31, 2006 AND 2005

See accompanying notes to financial statements.

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SPEEDY RE-EMPLOYMENT, LLC

STATEMENTS OF OPERATIONS

FOR THE YEARS ENDED DECEMBER 31, 2006 AND 2005

See accompanying notes to financial statements.

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SPEEDY RE-EMPLOYMENT, LLC

STATEMENTS OF CHANGES IN MEMBERS’ EQUITY

FOR THE YEARS ENDED DECEMBER 31, 2006 AND 2005

See accompanying notes to financial statements.

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SPEEDY RE-EMPLOYMENT, LLC

STATEMENTS OF CASH FLOWS

FOR THE YEARS ENDED DECEMBER 31, 2006 AND 2005

See accompanying notes to financial statements.

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SPEEDY RE-EMPLOYMENT, LLC

NOTES TO FINANCIAL STATEMENTS

NOTE 1—ORGANIZATION AND NATURE OF BUSINESS

Speedy Re-employment, LLC (the “Company”) is a national provider of re-employment and Medicare set-aside services to the workers’ compensation industry.

The Company was organized on January 2, 2004 as a limited liability company pursuant to the Florida Limited Liability Company Law.

NOTE 2—SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Use of Estimates

The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Revenue Recognition

The Company recognizes revenue when persuasive evidence of an arrangement exists, shipment has occurred and/or services are rendered, price is fixed or determinable and collectibility is reasonably assured.

Cash and Cash Equivalents

The Company considers all highly liquid investments with an initial maturity of three months or less to be cash equivalents. At December 31, 2006, there are no cash equivalents.

Property and Equipment

Property and equipment are stated at cost. Incidental expenditures for maintenance and repairs are charged against operations. Renewals and betterment that materially extend the life of assets are capitalized. Depreciation is provided on property and equipment over the equipments estimated useful service lives and is computed under the straight-line method of depreciation. The estimated useful lives range from 3 to 5 years.

Income Taxes

The Company has elected be unanimous consent of its shareholders to be taxed as a Limited Liability Company for Federal and State income tax purposes. Under those provisions, the Company does not pay federal income taxes on its taxable income. Instead, the shareholders are liable for individual federal income taxes on their respective share of the Company’s taxable income.

Advertising Costs

Advertising and marketing costs are expensed as incurred. Advertising expense totaled $15,202 and $19,884 for the year ended December 31, 2006 and 2005, respectively.

New Accounting Pronouncements

In September 2006, the FASB issued SFAS 157, “Fair Value Measurements,” which defines fair value, establishes a framework for measuring fair value in GAAP, and expands disclosures about fair value measurements. SFAS 157 does not require any new fair value measurements, but provides guidance on how to measure fair value by providing a fair value hierarch used to classify the source of the information. This statement is effective for fiscal years beginning after November 15, 2007. The Company is evaluating whether adoption of this statement will result in a change to its fair value measurements.

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SPEEDY RE-EMPLOYMENT, LLC

NOTES TO FINANCIAL STATEMENTS

NOTE 3—CONCENTRATION OF CREDIT RISK

Cash

The Company’s financial instruments that are exposed to concentrations of credit risk consist primarily of its cash and accounts receivable. At December 31, 2006, the Company’s cash balance exceeded the FDIC insurance limit by $58,096.

Accounts Receivable and Revenues

Accounts receivable at December 31, 2006 is distributed among approximately 34 customers. Two customers account for more than 10% of the total accounts receivable balance at December 31, 2006, representing 46% and 18% respectively, of the total balance.

Sales to the Company’s three largest customers totaled $2,088,630 for the year ended December 31, 2006 representing approximately 62% of the Company’s total sales for the year. Sales to the Company’s three largest customers totaled $445,021 for the year ended December 31, 2005, representing approximately 32% of the Company’s total sales for the year.

NOTE 4—PROPERTY AND EQUIPMENT

Fixed assets and accumulated depreciation as of December 31, 2006 and 2005 are summarized below:

Depreciation expense was $6,003 and $4,384 for the years ended December 31, 2006 and 2005, respectively.

NOTE 5—FAIR VALUE OF FINANCIAL INSTRUMENTS

The assets and liabilities of the Company are reported in the accompanying statement of financial condition at their carrying value, which approximate their fair values.

NOTE 6—RELATED PARTY TRANSACTIONS

The Company’s related parties include officers, directors and members. Related party transactions during the year ended December 31, 2006 include loans to employees, loans from owners and rent payments for lease of building. Loans and advances to related parties at December 31, 2006 were $29,030. Rent payments for the Company’s office space lease for the year ended December 31, 2006 were $38,392.

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SCHEDULE I – UNAUDITED FINANCIAL STATEMENTS

BALANCE SHEETS AS OF SEPTEMBER 30, 2007 AND 2006

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SCHEDULE I—UNAUDITED FINANCIAL STATEMENTS

STATEMENTS OF OPERATIONS FOR THE NINE MONTH PERIODS ENDED SEPTEMBER 30, 2007 AND 2006

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