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To: Glenn D. Rudolph who wrote (21774)10/15/1998 8:31:00 PM
From: Glenn D. Rudolph  Read Replies (1) | Respond to of 164685
 
ITEM 14. OTHER EXPENSES OF ISSUANCE AND DISTRIBUTION

The following table sets forth the estimated expenses of the Registrant in connection with the issuance and distribution of the securities being registered (all amounts are estimated except the Securities and Exchange Commission registration fee). Selling commissions and fees and stock transfer taxes are payable individually by the Selling Stockholders.

Securities and Exchange Commission registration fee......... $ 76,766
Blue sky filing fees and expenses........................... 300
Legal fees and expenses..................................... 15,000
Accountants' fees and expenses.............................. 5,000
Printing and engraving expenses............................. 10,000
Miscellaneous expenses...................................... 7,934
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Total............................................. $115,000
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