I am pleased to announce that Jeff Livingston and I have formed Livingston Howe LLP, a partnership for the practice of law. Please visit our web site at www.livingstonhowe.com. My new contact information is indicated below. My office address and direct telephone number have not changed. We look forward to hearing from you.

David D. Howe

Livingston Howe LLP
747 Third Avenue, 20th Floor
New York, New York 10017
(212) 986-7887
Direct tel. (212) 986-7888