On January 30, 2009, our Independent Auditors notified us that the Company's Form 10-K for the year ended December 31, 2007, Form 10-Q for the quarter ended March 31, 2008 and Form 10-Q for the quarter ended June 30, 2008 had been filed on January 22, 2009. The above mentioned filings have not been completed by our Independent Auditors.

The directors of the Company have discussed the above mentioned issue with the independent accountant. A copy of a letter addressed to the Securities and Exchange Commission stating whether or not Moore agrees with the above statements is filed as Exhibit 16.1. The Consent Letter is filed as Exhibit 99.1.

The Company intends to file amended filings as promptly as practicable, after review from the Independent Auditors. But we do not know when the amended filings will be filed.

(d) Exhibits

Exhibit  Description
Number
16.1       Letter addressed to the Securities and Exchange
         Commission from Moore dated March 16, 2009
99.1       Consent Letter from Moore