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| By      Mail or Overnight Courier:                                                                                                 |                     |                     |      | By      Facsimile:(Eligible      Institutions Only)  |      | By      Hand:                                                                                         |
|-------------------------------------------------------------------------------------------------------------------------------------------------------------|--------------------------|--------------------------|--------------------------|-----------------------------------------------------------|--------------------------|--------------------------------------------------------------------------------------------------------------------------------|
| American      Stock Transfer & Trust CompanyOperations      CenterAttn:      Reorganization Department6201      15th      AvenueBrooklyn,      NY 11219 |      |      |      | (718)      234-5001                                       |      | American      Stock Transfer & Trust CompanyAttn:      Reorganization Department59      Maiden LaneNew      York, NY 10038 |

| * |   | Unless      otherwise indicated, it will be assumed that all shares described below      are being tendered. (SEE      INSTRUCTION 4) |
|---|--------|---------------------------------------------------------------------------------------------------------------------------------------|

|   Name(s)      and Address of Registered Holder(s)If      there is any error in the name or address shown below, please make the      necessary corrections        |
|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| Certificate      No(s) | Number      of Shares* |
|------------------------|------------------------|
|                   |                   |
|                   |                   |
|                   |                   |
|                   |                   |
|                   |                   |
|                   |                   |
|                   |                   |
|                   |                   |
|                   |                   |
|                   |                   |
|                   |                   |
|                   |                   |
|                   |                   |
| TOTAL      SHARES      |                   |

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|  ¨ Check this box if      your certificate(s) has been lost, stolen, misplaced or      mutilated.  (SEE INSTRUCTION13) |
|--------------------------------------------------------------------------------------------------------------------------------------------|

|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|  SPECIAL      PAYMENT INSTRUCTIONS                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |   |  SPECIAL      DELIVERY INSTRUCTIONS                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |
|  Complete      ONLY if the check      is to be issued in a name which differs from the name on the surrendered      certificate(s).  Issue to: Name:           ____________________________________________ Address:   ____________________________________________                               ____________________________________________                ____________________________________________                ____________________________________________ (Please      also complete Substitute Form W-9 ANDsee      instructions regarding signature guarantee.)(SEE      INSTRUCTIONS 1, 6,      7, 8, 10 AND 11) |   |  Complete      ONLY if check is      to be mailed to some address other than the address reflected      above.  (SEE      INSTRUCTION 8)  Mail to: Name:     _______________________________________ Address:  _______________________________________                      _______________________________________              _______________________________________              _______________________________________              _______________________________________  |

|  YOU MUST      SIGN IN THE  BOX BELOW ANDPROVIDE      YOUR TAX ID NUMBER ON THE BACK OF THIS FORM                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |
|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|     SIGNATURE(S)      REQUIREDSignature(s)      of Registered Holder(s) or Agent                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   |  SIGNATURE(S)      GUARANTEED (IF REQUIRED)(SEE      INSTRUCTIONS 1      AND 6) |
|   Must      be signed by the registered holder(s) EXACTLY as name(s)      appear(s) on stock certificate(s).  If signature is by a      trustee, executor, administrator, guardian,  attorney-in-fact,      officer for a corporation acting in a fiduciary or representative      capacity, or other person, please set forth full      title.   (SEE INSTRUCTIONS 1, 6 AND      7) ____________________________________________Registered      Holder ____________________________________________Registered      Holder ____________________________________________Title,      if any Date:   ________________ Phone No.:        _____________________ |   |   Unless the shares are tendered by      the registered holder(s) of the common stock, or for the account of a      participant in the Securities Transfer Agent’s Medallion Program      (“STAMP”), Stock Exchange Medallion      Program (“SEMP”) or New York Stock Exchange      Medallion Signature Program (“MSP”) (an “Eligible      Institution”), the      signature(s) must be guaranteed by an Eligible Institution.  (SEE      INSTRUCTIONS 1 AND      6) ________________________________________Authorized      Signature  ________________________________________Name      of Firm  ________________________________________Address      of Firm - Please Print |

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|              | 1.     | If      you want to retain your shares, you do not need to take any      action. |
|--------------------------------------------------------------------------|----------------------------|----------------------------------------------------------------------------------|

|              | 2.     | If      you want to participate in the Offer (as defined below) and wish to      maximize the chance of having the Company (as defined below) accept for      payment all the shares you are tendering hereby, you should check the box      marked “Shares      Tendered at Price Determined Under the Tender Offer” below and      complete the other portions of this Letter of Transmittal as appropriate.      If you agree to accept the purchase price determined in the Offer, your      shares will be deemed to be tendered at the minimum price. YOU SHOULD      UNDERSTAND THAT THIS ELECTION MAY LOWER THE PURCHASE PRICE AND COULD      RESULT IN THE TENDERED SHARES BEING PURCHASED AT THE MINIMUM PRICE OF      $4.00 PER SHARE. |
|--------------------------------------------------------------------------|----------------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|              | 3.     | If      you wish to select a specific price at which you will be tendering your      shares, you should select one of the boxes in the section captioned “Shares      Tendered at Price Determined by Stockholder” below and complete the      other portions of this Letter of Transmittal as    appropriate. |
|--------------------------------------------------------------------------|----------------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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|              |   | CHECK      HERE IF TENDERED SHARES ARE BEING DELIVERED BY BOOK-ENTRY TRANSFER MADE TO      AN ACCOUNT MAINTAINED BY THE DEPOSITARY WITH THE BOOK-ENTRY TRANSFER      FACILITY AND COMPLETE THE FOLLOWING (ONLY PARTICIPANTS IN THE BOOK-ENTRY      TRANSFER FACILITY MAY DELIVER SHARES BY BOOK-ENTRY    TRANSFER): |
|--------------------------------------------------------------------------|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|              |   | CHECK      HERE IF TENDERED SHARES ARE BEING DELIVERED PURSUANT TO A NOTICE OF      GUARANTEED DELIVERY PREVIOUSLY SENT TO THE DEPOSITARY. ENCLOSE A PHOTOCOPY      OF THE NOTICE OF GUARANTEED DELIVERY AND COMPLETE THE      FOLLOWING: |
|--------------------------------------------------------------------------|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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| (1)   | SHARES      TENDERED AT PRICE DETERMINED BYSTOCKHOLDER |
|-----------------|--------------------------------------------------------|

|   | (SEE      INSTRUCTION 5) |
|--------|--------------------------|

|   $4.00  |      |      |      |  $4.375 |      |   $4.75  |
|--------------------|--------------------------|--------------------------|--------------------------|--------------|--------------------------|--------------------|
|   $4.125 |      |      |      |  $4.50  |                     |   $4.875 |
|   $4.25  |                     |                     |                     |  $4.625 |                     |   $5.00  |

| (2)   | SHARES      TENDERED AT PRICE DETERMINED UNDER THE TENDER OFFER (SEE INSTRUCTION      5) |
|-----------------|------------------------------------------------------------------------------------------|

    The undersigned wants to maximize thechance of having the Company purchase all of the shares the undersigned istendering (subject to the possibility of proration). Accordingly, by checkingthis box instead of one of the price boxes above, the undersigned hereby tendersshares at, and is willing to accept, the purchase price determined by theCompany in accordance with the terms of the Offer. THE UNDERSIGNED SHOULDUNDERSTAND THAT THIS ELECTION MAY LOWER THE PURCHASE PRICE AND COULD RESULT INTHE TENDERED SHARES BEING PURCHASED AT THE MINIMUM PRICE OF $4.00 PERSHARE.

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|   | is      the beneficial or record owner of an aggregate of fewer than 100 shares,      all of which are being tendered; or |
|--------|---------------------------------------------------------------------------------------------------------------------------|

|   | is      a broker, dealer, commercial bank, trust company, or other nominee that      (a) is tendering for the beneficial owner(s), shares with respect to which      it is the record holder, and (b) believes, based upon representations made      to it by the beneficial owner(s), that each such person is the beneficial      owner of an aggregate of fewer than 100 shares and is tendering all of the      shares beneficially owned by each suchperson. |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|      |   | The      minimum number of shares that must be purchased from me, if any are      purchased from me, is:                         shares. |
|--------------------------|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|      |   | The      tendered shares represent all shares held by the    undersigned. |
|--------------------------|--------|---------------------------------------------------------------------------|

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|  SPECIAL      ISSUANCE INSTRUCTIONS(SEE      INSTRUCTIONS 1, 6, 7 AND 8)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   |  SPECIAL      DELIVERY INSTRUCTIONS(SEE      INSTRUCTIONS 1, 6, 7 AND 8)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |
|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   To be completed ONLY if certificates for      shares not tendered or not accepted for payment and/or the check for      payment of the Purchase Price for shares accepted for payment are to be      issued in the name of someone other than the undersigned.  Issue:                                    ¨ Check¨      Certificates To:  __________________________________________ Address:  ______________________________________ __________________________________________________________(Include Zip      Code)  Employee      Identification orSocial Security Number:      _________________________________ (PLEASE ALSO COMPLETE SUBSTITUTE      FORM W-9)  |   |   To be completed ONLY if certificates for      shares not tendered or not accepted for payment and/or check for payment      of the Purchase Price for shares accepted for payment are to be sent to      someone other than the undersigned or to the undersigned at an address      other than that above.  Send:                                    ¨ Check¨      Certificates To:  __________________________________________ Address:  ______________________________________ __________________________________________________________(Include Zip Code) Employee      Identification orSocial Security Number:      _______________________________ (PLEASE ALSO COMPLETE SUBSTITUTE      FORM W-9)  |

|      |   | Credit      shares delivered by book-entry transfer and not purchased to the account      set forth below: |
|--------------------------|--------|------------------------------------------------------------------------------------------------------------|

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| SUBSTITUTEForm      W-9Department      of the TreasuryInternal      Revenue ServicePayor’s      Request for TaxpayerIdentification      Number (“TIN”) |      |  Part 1 – PLEASE PROVIDE      YOUR TIN IN THE BOX ATRIGHT      AND CERTIFY BY SIGNING AND DATING BELOW.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |      |  Social      security number  OR______________Employer      Identification Numbers            |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------------------------|--------------------------------------------------------------------------------------------------------------|
|                                                                                                                                                                     |      | Part 2 –      Certification-Under – penalties of perjury, I certify      that:(1)      The number shown on this form is my correct Taxpayer      IdentificationNumber      (or I am waiting for a number to be issued to me);(2)      I am not subject to backup withholding because (a) I am exempt from      withholdingor      (b) I have not been notified by the Internal Revenue Service (the “IRS”)that      I am subject to backup withholding as a result of a failure to report all      interestor      dividends or (c) the IRS has notified me that I am no longer subject to      backupwithholding;      and (3) I am a U.S. person (including a U.S. resident    alien)                                                                                                                                                                                                                                                                                                                                           |
|                                                                                                                                                                     |      | CERTIFICATION      INSTRUCTIONS – YOU MUST CROSS OUT ITEM (2) IN PART 2 ABOVE IF YOU HAVE      BEEN NOTIFIED BY THE IRS THAT YOU ARE SUBJECT TO BACKUP WITHHOLDING      BECAUSE OF UNDERREPORTING INTEREST OR DIVIDENDS ON YOUR TAX RETURNS.      HOWEVER, IF AFTER BEING NOTIFIED BY THE IRS STATING THAT YOU WERE SUBJECT      TO BACKUP WITHHOLDING YOU RECEIVED ANOTHER NOTIFICATION FROM THE IRS      STATING YOU ARE NO LONGER SUBJECT TO BACKUP WITHHOLDING, DO NOT CROSS OUT      ITEM (2). IF YOUARE      EXEMPT FROM BACKUP WITHHOLDING, CHECK THE BOX IN PART4.  SIGNATURE:                                              DATE:                  ,      2008 Name      (Please Print):    Address      (Please Print):   |      |     Part      3 –Awaiting      TIN    Part      4 –Exempt TIN |

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| By      Mail or Overnight Courier:                                                                                                 |                     | By      Facsimile:(Eligible      Institutions Only)  |      | By      Hand:                                                                                         |
|-------------------------------------------------------------------------------------------------------------------------------------------------------------|--------------------------|-----------------------------------------------------------|--------------------------|--------------------------------------------------------------------------------------------------------------------------------|
| American      Stock Transfer & Trust CompanyOperations      CenterAttn:      Reorganization Department6201      15th      AvenueBrooklyn,      NY 11219 |      | (718)      234-5001                                       |      | American      Stock Transfer & Trust CompanyAttn:      Reorganization Department59      Maiden LaneNew      York, NY 10038 |