As required by U.S. Treasury Regulations governing tax practice,
you are hereby advised that any written tax advicecontained herein
was not intended or written to be used, and cannot be used, by any
taxpayer for the purpose ofavoiding tax penalties that may be
imposed under the Internal Revenue Code.
Niv Dror, CPA
Rothstein Kass101 Montgomery Street, 22nd FloorSan Francisco, CA
94104Main telephone: (415) 788-6666 x4648Direct Fax: (415)
[email protected] us on the web at www.rkco.com.
