Birseck-Treuhand AG ... functioned as Swiss accounting and tax support, ... was instrumental in setting up the books ... and was asked to consolidate the European Entities consistent with U.S. GAAP ... They were able to rapidly assimilate the requirements into their system ... March 1997

Mr. Huber of Birseck-Treuhand ... was in charge of the accounting and closing our books as well as reporting to the headquarters in the United States. We thank for the excellent work and the helpful support ... April 1997

Birseck-Treuhand AG ... was responsible for the accounting of our books and for the ... reporting to our headquarters in the USA. They carried out the payroll work ... We found Birseck-Treuhand AG to be most efficient and helpful ... February 2000

Hugo and his staff ... were extremely helpful and competent in all aspects of servicing our accounting needs within European. I was always confident that his services ensured our compliance with Swiss accounting regulations and with our US reporting requirements. In addition, I was very pleased to have Mr Hugo Huber on our Board of Directors due to his level of competency and integrity. ... December 2002