BEMEL, ROSS & KLEIN, LLP CERTIFIED PUBLIC ACCOUNTANTS 11601 WILSHIRE BOULEVARD, SUITE 2150 LOS ANGELES, CA 90025 PHONE: (310) 473-3717 FAX: (310) 477-8724 RODGER A. BEMEL, C.P.A. BRADLEY D. ROSS, C.P.A. KORY M. KLEIN, C.P.A. YAN SAFRANSKY, C.P.A.