Larry Nowak Roberta Spezzano with Dan Sisto

<body topmargin=0 leftmargin=0 marginheight=0 marginwidth=0> <table cellpadding=0 cellspacing=0 border=0><tr> <td valign="top" colspan=2 height=90 BGCOLOR="#006699" TEXT="#080000" background="44dd05a3.jpg"> <div> <FONT SIZE="5" COLOR="#000000" FACE="Arial" ><B>Northeast New York Healthcare Financial Management Association</B></FONT><B>    </B><B> |     </B><A HREF="index.htm" TARGET="_top" TITLE="Northeast New York Healthcare Financial "><U><B>home</B></U></A></div> <div> <A HREF="id27.htm" TARGET="_top" TITLE="Pics"><U><B><IMG SRC="03b0e0e0.png" border=0 width="14" height="14" ALT="up" ALIGN="BOTTOM" HSPACE="0" VSPACE="0"></B></U></A><B>   </B><IMG BORDER="0" SRC="1x1.gif" HEIGHT="14" ALIGN="BOTTOM" HSPACE="0" VSPACE="0" WIDTH="14"><B>     </B><IMG BORDER="0" SRC="1x1.gif" HEIGHT="14" ALIGN="BOTTOM" HSPACE="0" VSPACE="0" WIDTH="14"><B>  </B><A HREF="id83.htm" TARGET="_top" TITLE="Bob Shwartz Lena Barone and Perry Santul"><U><B><IMG SRC="0300e0e0.png" border=0 width="14" height="14" ALT="next" ALIGN="BOTTOM" HSPACE="0" VSPACE="0"></B></U></A></div> <div> </div> </td> </tr><tr> <td valign="top" width=210 BGCOLOR="#FFCC66" TEXT="#080000" background="44ed2123.jpg"> <bR> </td> <td valign="top" height=390 BGCOLOR="#FFFFFF" TEXT="#080000"> <div> <I>Larry Nowak Roberta Spezzano with Dan Sisto</I></div> <div> <IMG SRC="311367b0.jpg" border=0 width="566" height="379" ALIGN="BOTTOM" HSPACE="0" VSPACE="0"></div> </td> </tr></table></body>