Filing Fees for the 25102(f) and Rule 260.103

Filing Fees Effective October 1, 2004 - Notice pursuant to Corporations Code 25102(f)

Value of Securities Proposed to be Sold Fee
$25,000 or less $25.00
$25, 001 to $100,000 $35.00
$100,001 to $500,000 $50.00
$500,001 to $1,000,000 $150.00
Over $1,000,000 $300.00


Filing Fees Effective October 1, 2004 - Notice Pursuant to Rule 260.103

For a change in rights, preferences, privileges or restrictions of or on outstanding securities, the fee is $25.00.

Value of Securities Proposed to be Exchanged Fee
$25,000 or less $25.00
$25, 001 to $100,000 $35.00
$100,001 to $500,000 $50.00
$500,001 to $1,000,000 $150.00
Over $1,000,000 $300.00