Subject: File No. S7-38-04
From: Andre Shih

January 13, 2005

The internet road show as it exists today is an absolutely essential tool for us in gaining a better understanding of the performance of a company, a major time saving device, and an indispensable tool in the case where the company’s management does not plan to come to our city for a live presentation. This happens quite frequently among middle market companies.

Andre Shih
Grandview Capital Management