X0202 4 2007-01-17 0 0001096689 OPTIO SOFTWARE INC OPTO 0001386984 Value Fund Advisors, LLC 415 SOUTH BOSTON AVENUE 9TH FLOOR TULSA OK 74103 0 0 1 0 0001297972 Boston Avenue Capital 15 EAST 5TH STREET SUITE 3200 TULSA OK 74103 0 0 1 0 0001314801 Yorktown Avenue Capital, LLC C/O T. WAGMAN @ FREDERIC DORWART LAWYERS 124 EAST FOURTH STREET TULSA OK 74103 0 0 1 0 0001386979 Gillman Charles M 415 SOUTH BOSTON AVE 9TH FLOOR TULSA OK 74103 0 0 1 0 Common Stock 2007-01-17 4 P 0 146089 1.45 A 2802747 D Common Stock 2007-01-18 4 P 0 115279 1.45 A 2918026 D These shares were acquired directly by Boston Avenue Capital, LLC (Boston). 2,482,688 shares held directly by Boston; 320,059 held directly by Yorktown Avenue Capital, LLC (Yorktown); 2,802,747 shares held indirectly by Value Fund Advisors, LLC (VFA), the manager of Boston and Yorktown; 2,802,747 shares held directly by Charles Gillman, manager and member of VFA. 2,597,967 shares held directly by Boston; 320,059 held directly by Yorktown Avenue Capital, LLC (Yorktown); 2,918,026 shares held indirectly by Value Fund Advisors, LLC (VFA), the manager of Boston and Yorktown; 2,918,026 shares held directly by Charles Gillman, manager and member of VFA. Tamara Wagman 2007-01-19