Directory.

ACCOUNTANTS

AMERICAN EXPRESS TAX & BUSINESS SERVICES

(800) 621-0373

(312) 634-3400

(312) 634-3410 FAX

One South Wacker Drive, Suite 800, Chicago, IL 60603

E-MAIL: thomas.j.green@aexp.com

Internet: http://www.americanexpress.com

CONTACT: Thomas Green, Managing Director; Andre Lerman, Managing Director

TYPE OF BUSINESS: American Express Tax and Business Services, Inc., an American

Express

country. TBS has over 2,700 professionals in over 50 offices across the country.

American Express Company is a diversified worldwide travel, financial and

network services company founded in 1850. It is a world leader in charge and

credit cards, Travelers Cheques, travel, financial planning, business services,

insurance and international banking.

CHAPSKI & CHAPSKI, CPAS, LLP

(734) 459-6480

(734) 459-6169 FAX

8578 N. Canton Center Road, Canton, MI 48187 1310

E-MAIL: schapski@umich.edu

Internet: http://www.ameritech.net/users/schaps/index.html

CONTACT: Steven R. Chapski, CPA, CFE, CSM, Partner

TYPE OF BUSINESS: Chapski & Chapski, CPAs, LLP is a local certified public

accounting firm. Our firm provides royalty auditing services and earnings

disclosure services to franchisors. Our royalty auditing services confirm that

royalties based on a percentage of gross sales are reported properly. Our

earnings disclosure services provide to prospective franchisees the average

sales, expenses, and earnings of the current franchisees. Our firm also provides

forensic accounting services and litigation support services to franchisees

and franchisors.

Deloitte

& Touche

DELOITTE & TOUCHE

(212) 436-3058

(212) 653-5132 FAX

1633 Broadway, New York, NY 10019

E-MAIL: sviola@deloitte.com

Internet: http://www.deloitte.com

CONTACT: 8andra Viola, Director of Global & National Marketing

Terminalweg 36, Amersfoort 3821 AJ Netherlands

TYPE OF BUSINESS: Consultants and business advisors with significant experience