Service Provided	 	Fiscal 2010	 	 	Fiscal 2009	 
  	 	 	 	 	 	 
Audit Fees	 	 	 	 	 	 
Annual Audit	 	$	68,600	(2)	 	$	277,772	(1)
  	 	 	 	 	 	 	 	 
Audit Related Fees	 	 	 	 	 	 	 	 
Assurances and Related Sources	 	 	-	 	 	 	-	 
  	 	 	 	 	 	 	 	 
Tax Fees)	 	 	 	 	 	 	 	 
Tax Services	 	 	-	 	 	 	24,400	 
  	 	 	 	 	 	 	 	 
All Other Fees	 	 	 	 	 	 	 	 
Fees for other services	 	[56,050{{[	 	 	 	3,900	 
  	 	 	 	 	 	 	 	 
Total Fees	 	$	124,650	 	 	 	306,072	 

 
(1) Includes professional services rendered by our independent registered public accounting firms and third party accounting services for the annual audit of the Company’s financial statements and internal controls and the reviews of the financial statements included in the Company’s Quarterly Reports on Form 10-Q, as well as back audits on the Company’s subsidiaries and 310 Holdings.

(2) Includes the 2010 Form 10-Q’s reviewed by WithumSmith+Brown, PC, and does not include fees from the Company’s current independent registered accounting firm, MSCM, LLP for the audit of fiscal year 2010.

The Company’s Audit Committee has policies and procedures that require the pre-approval by the Audit Committee of all fees paid to, and all services performed by, the Company’s independent registered public accounting firm. At the beginning of each year, the Audit Committee approves the proposed services, including the nature, type and scope of services contemplated and the related fees, to be rendered by these firms during the year. In addition, Audit Committee pre-approval is also required for those engagements that may arise during the course of the year that are outside the scope of the initial services and fees initially pre-approved by the Audit Committee.
 
Pursuant to the Sarbanes-Oxley Act of 2002, the fees and services provided as noted in the table above were authorized and approved by the Audit Committee in compliance with the pre-approval policies and procedures described herein.

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