10.10   Stock Purchase Agreement by and among American Claims Evaluation, Inc.,
          John Torrens, Kyle Palin Torrens and Carlena Palin Torrens, dated
          September 12, 2008. (Filed as an exhibit to the Report and incorporated
          herein by reference).

  23.1    Consent of Holtz Rubenstein Reminick LLP.

  99.1    Press Release of American Claims Evaluation, Inc., dated September 16,
          2008. (Filed as an exhibit to the Report and incorporated herein by
          reference).

  99.2    The Unaudited Balance Sheet of Interactive Therapy Group Consultants,
          Inc. as of June 30, 2008 and the related Statements of Operations and
          Accumulated Deficit and Cash Flows for the six months ended June 30, 2008
          and 2007, and the notes thereto.

  99.3    The Audited Balance Sheets of Interactive Therapy Group Consultants, Inc.
          as of December 31, 2007 and 2006, and the related Statements of
          Operations and Accumulated Deficit and Cash Flows for the years then
          ended, and the notes thereto.

  99.4    The Unaudited Pro Forma Condensed Consolidated Balance Sheet of American
          Claims Evaluation, Inc. and Interactive Therapy Group Consultants, Inc.
          as of June 30, 2008 and the Unaudited Pro Forma Condensed Consolidated
          Statements of Operations for American Claims Evaluation, Inc. and
          Interactive Therapy Group Consultants, Inc. for the three months ended
          June 30, 2008 and for the year ended March 31, 2008, and the notes
          thereto.