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EARNINGS (LOSS) PER SHARE
3 Months Ended
Mar. 31, 2012
EARNINGS (LOSS) PER SHARE
NOTE 8 -                      EARNINGS (LOSS) PER SHARE

Diluted loss per share was the same as basic loss per share for the three months ended March 31, 2012 and 2011 as options to purchase 940,000 shares of common stock were anti-dilutive.