Subject: File No. 4-497
From: Ron Kral, CPA
Affiliation: Partner of Candela Solutions, LLC

March 6, 2005

With the one-year extension granted non-accelerated filers on March 2nd, some companies now find themselves in a quandary if they potentially turn into accelerated filers this year. For example, lets take a company with a FYE of December 31st and current public float of 60 million. It is conceivable that come June 30th their non-affiliate market cap will exceed 75 million. It is unfortunate that in essence the company is forced to gamble now to some extent on this event occurring. If they wait until July 1st and are indeed an accelerated filer, they probably will not have enough time. If they continue in full stride and remain a non-accelerated filer, they risk wasted resources due to stale testing and the need to do a thorough one-year update of documentation despite 06 being their initial 404 year.