Politzer & Politzer

a professional corporation

IS PLEASED TO ANNOUNCE THE OPENING OF ITS NEW OFFICE DEVOTED TO THE PRACTICE OF TAX CONSULTING AND COMPLIANCE EMPHASIZING INDIVIDUAL, CORPORATE, AND PARTNERSHIP MATTERS.

ROSE I. POLITZER, CPA

P.O. BOX 221397

CARMEL, CALIFORNIA 93922-1397

TELEPHONE 831-624-1049

FACSIMILE 831-624-1026

E-MAIL rose@politzerpc.com

September, 1999