|   X | QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 |
|---------------|-----------------------------------------------------------------------------------------|

|   | TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 |
|--------|------------------------------------------------------------------------------------------|

|   | Delaware                        |   | 94-2790442          |   |
|--------|---------------------------------|--------|---------------------|--------|
|   | (State or other jurisdiction of |   | (I.R.S. Employer    |   |
|   | incorporation or organization)  |   | Identification No.) |   |

|   | Registrant's telephone number, including area code |
|--------|----------------------------------------------------|

|   | Yes | X |   | No |   |   |
|--------|-----|---|--------|----|--------|--------|

|   | Yes |   |   | No |   |   |
|--------|-----|--------|--------|----|--------|--------|

|   | large accelerated filer |   | accelerated filer |   | non-accelerated filer |  X | Smaller reporting Company |
|--------|-------------------------|--------|-------------------|--------|-----------------------|---------|---------------------------|

|   | Yes |   |   | No | X |   |
|--------|-----|--------|--------|----|---|--------|

----

|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         | Page No.       |
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|----------------|
| PART I.  FINANCIAL INFORMATION                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |           |
| Item 1.  Financial Statements                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |           |
| Condensed Consolidated Balance Sheets at March 31, 2011 (unaudited) andDecember 31, 2010                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   3  |
| Condensed Consolidated Statements of Operations for the Three-MonthPeriods Ended March 31, 2011 and 2010 (unaudited)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   4  |
| Condensed Consolidated Statement of Changes in Stockholders’ Equity for theThree-Month Period Ended March 31, 2011 (unaudited)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   5  |
| Condensed Consolidated Statements of Cash Flows for the Three-Month PeriodsEnded March 31, 2011 and 2010 (unaudited)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   6  |
| Notes to Unaudited Condensed Consolidated Financial Statements                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |  8        |
| Item 2.  Management's Discussion and Analysis of Financial Condition and             Results of Operations                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   18 |
| Item 3.  Quantitative and Qualitative Disclosures About Market Risk                                                                                                                             |  23       |
| Item 4.  Controls and Procedures                                                                                                                                                                |  23       |
| PART II.  OTHER INFORMATION                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |           |
| Item 1.    Legal Proceedings                                                                                                                                                               |  24       |
| Item 1A. Risk Factors                                                                                                                                                                                     |  24       |
| Item 2.    Unregistered Sale of Securities and Use of Proceeds                                                                                                                        |  24       |
| Item 3.    Defaults Upon Senior Securities                                                                                                                                            |  24       |
| Item 4.    (Removed and Reserved)                                                                                                                                                          |  24       |
| Item 5.    Other Information                                                                                                                                                               |  24       |
| Item 6.    Exhibits                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |           |
| (a) Exhibits                                                                                                                                                                                                                  |  24       |
| Signatures                                                                                                                                                                                                |  27       |

----

|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |   | March 31, |         |   | December 31, |   |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|-----------|--------------|--------|--------------|--------|
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |   | 2011      |         |   | 2010         |   |
| Assets                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |   | Unaudited |         |   |         |   |
| Current assets:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   |      |         |   |         |   |
| Cash and cash equivalents                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |   | $         | 1,643        |   |         | $      | 1,879 |   |
| Accounts receivable, net of allowance of $9 at March 31, 2011 and December 31, 2010                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   |      | 101          |   |         |   | 103 |   |
| Prepaid expenses and other current assets                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |   |      | 50           |   |         |   | 44 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |   |      |         |   |         |   |   |   |
| Total current assets                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |   |      | 1,794        |   |         |   | 2,026 |   |
| Property and equipment, net                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |   |      | 34           |   |         |   | 26 |   |
| Patents, net                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |   |      | 2,298        |   |         |   | 2,392 |   |
| Capitalized software development costs, net                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |   |      | 280          |   |         |   | 452 |   |
| Other assets                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |   |      | 29           |   |         |   | 29 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |   |      |         |   |         |   |   |   |
| Total assets                                                                                        |   | $         | 4,435        |   |         | $      | 4,925 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |   |      |         |   |         |   |   |   |
| Liabilities and Stockholders' Equity                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |   |      |         |   |         |   |   |   |
| Current liabilities:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |   |      |         |   |         |   |   |   |
| Accounts payable                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   | $         | 540          |   |         | $      | 450 |   |
| Accrued compensation                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |   |      | 287          |   |         |   | 446 |   |
| Other accrued liabilities                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |   |      | 156          |   |         |   | 159 |   |
| Deferred revenue                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   |      | 427          |   |         |   | 456 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |   |      |         |   |         |   |   |   |
| Total current liabilities                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |   |      | 1,410        |   |         |   | 1,511 |   |
| Deferred revenue long-term                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |      | 580          |   |         |   | 650 |   |
| Deferred rent                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |   |      | 162          |   |         |   | 183 |   |
| Derivative liability                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |   |      | 214          |   |         |   | 499 |   |
| Total liabilities                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   |      | 2,366        |   |         |   | 2,843 |   |
| Commitments and contingencies                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |   |      |         |   |         |   |   |   |
| Stockholders' equity:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |      |         |   |         |   |   |   |
| Series A-1 Preferred Stock, $.01 par value; 2,000 shares authorized; 829 and 813 shares issued and outstanding at March 31, 2011 and December 31, 2010, respectively, ($829 liquidation preference at March 31, 2011)                                                                                                                                                                                                                                                                                                                                  |   |      |   829   |   |         |   |   813 |   |
| Series B Preferred Stock, $.01 par value; 14,000 shares authorized; 8,587 and 8,380 shares issued and outstanding at March 31, 2011 and December 31, 2010, respectively, ($12,881 liquidation preference at March 31, 2011)                                                                                                                                                                                                                                                                                                                            |   |      |   6,558 |   |         |   |   6,350 |   |
| Series C Preferred Stock, $.01 par value; 4,100 shares authorized; 3,163 and 2,211 shares issued and outstanding at March 31, 2011 and December 31, 2010, respectively, ($4,745 liquidation preference at March  31, 2011)                                                                                                                                                                                                                                                                                                                   |   |      |   2,984 |   |         |   |   2,032 |   |
| Common stock, $.01 par value; 1,050,000 shares authorized; 191,229 and 191,489 shares issued and outstanding at March 31, 2011 and December 31, 2010, respectively                                                                                                                                                                                                                                                                                                                                                                                     |   |      |   1,912 |   |         |   |   1,915 |   |
| Additional paid-in capital                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |      | 98,490       |   |         |   | 98,347 |   |
| Accumulated deficit                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   |      | (108,666     | )      |         |   | (107,337 | ) |
| Accumulated other comprehensive loss                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |   |      | (38          | )      |         |   | (38 | ) |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |   |      |         |   |         |   |   |   |
| Total stockholders' equity                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |      | 2,069        |   |         |   | 2,082 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |   |      |         |   |         |   |   |   |
| Total liabilities and stockholders' equity                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   | $         | 4,435        |   |         | $      | 4,925 |   |

----

|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |   | Three Months Ended |    |
|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|--------------------|---------|
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |   | March 31,          |    |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |   | 2011               |    |   | 2010 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |   |               |    |   |   |   |
| Revenue:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   |               |    |   |   |   |
| Product                                                                                                                                         |   | $                  | 121     |   |   | $ | 37 |   |
| Maintenance                                                                                                                                     |   |               | 156     |   |   |   | 170 |   |
| Total Revenue                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |   |               | 277     |   |   |   | 207 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |   |               |    |   |   |   |   |   |
| Operating costs and expenses:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |   |               |    |   |   |   |   |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |   |               |    |   |   |   |   |   |
| Cost of sales:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |   |               |    |   |   |   |   |   |
| Product                                                                                                                                                                       |   |               | 168     |   |   |   | 156 |   |
| Maintenance                                                                                                                                                                   |   |               | 106     |   |   |   | 24 |   |
| Research and development                                                                                                                        |   |               | 296     |   |   |   | 103 |   |
| Sales and marketing                                                                                                                             |   |               | 396     |   |   |   | 425 |   |
| General and administrative                                                                                                                      |   |               | 565     |   |   |   | 425 |   |
| Total operating costs and expenses                                                                                                                                            |   |               | 1,531   |   |   |   | 1,133 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |   |               |    |   |   |   |   |   |
| Loss from operations                                                                                                   |   |               | (1,254  | ) |   |   | (926 | ) |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |   |               |    |   |   |   |   |   |
| Interest and other expense, net                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |   |               | (2      | ) |   |   | – |   |
| Interest expense:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |               |    |   |   |   |   |   |
| Related party                                                                                                                                   |   |               | − |   |   |   | (101 | ) |
| Other                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   |               | − |   |   |   | (5 | ) |
| Amortization of loan discount and deferred financing:                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   |               |    |   |   |   |   |   |
| Related party                                                                                                                                   |   |               | − |   |   |   | (589 | ) |
| Other                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   |               | − |   |   |   | (21 | ) |
| Loss on derivative liability                                                                                           |   |               | (73     | ) |   |   | (8 | ) |
| Net loss                                                                                                                                        |   |               | (1,329  | ) |   |   | (1,650 | ) |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |   |               |    |   |   |   |   |   |
| Accretion of beneficial conversion feature, Preferred shares:                                                                                                                                                                                                                                                                                                                                                                                                                                                 |   |               |    |   |   |   |   |   |
| Related party (Note 6)                                                                                                                          |   |               | (1,832  | ) |   |   | − |   |
| Other (Notes 6)                                                                                                                                 |   |               | (1,669  | ) |   |   | − |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |   |               |    |   |   |   |   |   |
| Preferred stock dividends:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   |               |    |   |   |   |   |   |
| Related party                                                                                                                                   |   |               | (202    | ) |   |   | (12 | ) |
| Other                                                                                                                                           |   |               | (77     | ) |   |   | (3 | ) |
| Net loss attributable to common                                                                      stockholders                               |   | $                  | (5,109  | ) |   | $ | (1,665 | ) |
| Basic and diluted net loss per common share                                                                            |   | $                  | (0.03   | ) |   | $ | (0.01 | ) |
| Weighted average common shares outstanding, basic and diluted                                                                                                                                                                                                                                                                                                                                                                                                                                                 |   |               | 191,306 |   |   |   | 190,551 |   |

----

|                                                                                                                                                |   | Series A-1PreferredSharesOutstanding |   |   | Series A-1PreferredSharesAmount |   |   | Series B PreferredSharesOutstanding |   |   | Series B PreferredSharesAmount |   |   | Series C PreferredSharesOutstanding |   |   | Series C PreferredSharesAmount |   |   | CommonSharesOutstanding |   |   |  CommonStockAmount |   |   | AdditionalPaid-InCapital |    |   |  AccumulatedDeficit |   |   | AccumulatedOtherComprehensiveLoss |   |   |   Total |   |
|-----------------------------------------------------------------------------------------------------------------------------------------------------|--------|--------------------------------------|--------|--------|---------------------------------|--------|--------|-------------------------------------|--------|--------|--------------------------------|--------|--------|-------------------------------------|--------|--------|--------------------------------|--------|--------|-------------------------|--------|--------|-------------------------|--------|--------|--------------------------|---------|--------|--------------------------|--------|--------|-----------------------------------|--------|--------|-------------------|--------|
| Balance as of December 31, 2010                                                                                                                     |   |                                 | 813    |   |                            | $      | 813    |                                |   |   | 8,380                          |   |   | $                                   | 6,350  |   |                           |   | 2,211  |                    |   | $      | 2,032                   |   |   |                     | 191,489 |   |                     | $      | 1,915  |                              |   | $      | 98,347            |   |   | $ | (107,337 | ) |   | $ | (38 | ) |   | $ | 2,082 |   |
| Stock-based employee compensation                                                                                                              |   |                                 |   |   |                            |   |   |                                |   |   |                           |   |   |                                |   |   |                           |   |   |                    |   |   |                    |   |   |                     |    |   |                     |   |   |                              |   |   | 186               |   |   |   |   |   |   |   |   |   |   |   | 186 |   |
| Restricted stock expense                                                                                                                            |   |                                 |   |   |                            |   |   |                                |   |   |                           |   |   |                                |   |   |                           |   |   |                    |   |   |                    |   |   |                     |    |   |                     |   |   |                              |   |   | 1                 |   |   |   |   |   |   |   |   |   |   |   | 1 |   |
| Forfeiture of restricted stock issued in lieu of salary                                                                                             |   |                                 |   |   |                            |   |   |                                |   |   |                           |   |   |                                |   |   |                           |   |   |                    |   |   |                    |   |   |                     | (260    | )      |                     |   | (3     | )                                 |   |   | (13               | )      |   |   |   |   |   |   |   |   |   |   | (16 | ) |
| Series C Preferred Shares issued for services                                                                                                       |   |                                 |   |   |                            |   |   |                                |   |   |                           |   |   |                                |   |   |                           |   | 97     |                    |   |   | 97                      |   |   |                     |    |   |                     |   |   |                              |   |   |              |   |   |   |   |   |   |   |   |   |   |   | 97 |   |
| Warrants issued for services                                                                                                                        |   |                                 |   |   |                            |   |   |                                |   |   |                           |   |   |                                |   |   |                           |   |   |                    |   |   |                    |   |   |                     |    |   |                     |   |   |                              |   |   | (4                | )      |   |   |   |   |   |   |   |   |   |   | (4 | ) |
| Issuance of Series C Preferred Shares for cash                                                                                                      |   |                                 |   |   |                            |   |   |                                |   |   |                           |   |   |                                |   |   |                           |   | 800    |                    |   |   | 800                     |   |   |                     |    |   |                     |   |   |                              |   |   |              |   |   |   |   |   |   |   |   |   |   |   | 800 |   |
| Reclassification of conversion feature associated with the  of Series B and Series C Preferred Shares from derivative liability to equity |   |                                 |   |   |                            |   |   |                                |   |   |                           |   |   |                                |   |   |                           |   |   |                    |   |   |                    |   |   |                     |    |   |                     |   |   |                              |   |   | 362               |   |   |   |   |   |   |   |   |   |   |   | 362 |   |
| Financing cost on issuance of Series C Preferred Shares                                                                                             |   |                                 |   |   |                            |   |   |                                |   |   |                           |   |   |                                |   |   |                           |   |   |                    |   |   |                    |   |   |                     |    |   |                     |   |   |                              |   |   | (110              | )      |   |   |   |   |   |   |   |   |   |   | (110 | ) |
| Beneficial Conversion Feature associated with Series B Preferred Shares                                                                             |   |                                 |   |   |                            |   |   |                                |   |   |                           |   |   |                                |   |   |                           |   |   |                    |   |   |                    |   |   |                     |    |   |                     |   |   |                              |   |   | 338               |   |   |   |   |   |   |   |   |   |   |   | 338 |   |
| Beneficial Conversion Feature associated with Series C Preferred Shares                                                                             |   |                                 |   |   |                            |   |   |                                |   |   |                           |   |   |                                |   |   |                           |   |   |                    |   |   |                    |   |   |                     |    |   |                     |   |   |                              |   |   | 3,163             |   |   |   |   |   |   |   |   |   |   |   | 3,163 |   |
| Accretion of Beneficial Conversion Feature on Series B Preferred Shares                                                                             |   |                                 |   |   |                            |   |   |                                |   |   |                           |   |   |                                |   |   |                           |   |   |                    |   |   |                    |   |   |                     |    |   |                     |   |   |                              |   |   | (338              | )      |   |   |   |   |   |   |   |   |   |   | (338 | ) |
| Accretion of Beneficial Conversion Feature on Series C Preferred Shares                                                                             |   |                                 |   |   |                            |   |   |                                |   |   |                           |   |   |                                |   |   |                           |   |   |                    |   |   |                    |   |   |                     |    |   |                     |   |   |                              |   |   | (3,163            | )      |   |   |   |   |   |   |   |   |   |   | (3,163 | ) |
| Preferred share dividends, paid in kind                                                                                                             |   |                                 | 16     |   |                            |   | 16     |                                |   |   | 208                            |   |   |                                | 208    |   |                           |   | 55     |                    |   |   | 55                      |   |   |                     |    |   |                     |   |   |                              |   |   | (279              | )      |   |   |   |   |   |   |   |   |   |   | − |   |
| Comprehensive loss:                                                                                                                                 |   |                                 |   |   |                            |   |   |                                |   |   |                           |   |   |                                |   |   |                           |   |   |                    |   |   |                    |   |   |                     |    |   |                     |   |   |                              |   |   |              |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Net loss                                                                                                                                            |   |                                 |   |   |                            |   |   |                                |   |   |                           |   |   |                                |   |   |                           |   |   |                    |   |   |                    |   |   |                     |    |   |                     |   |   |                              |   |   |              |   |   |   | (1,329 | ) |   |   |   |   |   |   | (1,329 | ) |
| Balances as of March 31, 2011                                                                                                                       |   |                                 | 829    |   |                            | $      | 829    |                                |   |   | 8,588                          |   |   | $                                   | 6,558  |   |                           |   | 3,163  |                    |   | $      | 2,984                   |   |   |                     | 191,229 |   |                     | $      | 1,912  |                              |   | $      | 98,490            |   |   | $ | (108,666 | ) |   | $ | (38 | ) |   | $ | 2,069 |   |

----

|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |   | Three Months EndedMarch 31, |    |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|-----------------------------|---------|
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |   | 2011                        |    |   | 2010 |   |
| Cash flows from operating activities:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |   |                        |    |   |   |   |
| Net loss                                                                                                                                               |   | $                           | (1,329  | ) |   | $ | (1,650 | ) |
| Adjustments to reconcile net loss to net cashused for operating activities:                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   |                        |    |   |   |   |   |   |
| Depreciation and amortization                                                                                                                                                   |   |                        | 283     |   |   |   | 264 |   |
| Amortization of debt discount and deferred financing costs                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   |                        | − |   |   |   | 611 |   |
| Stock-based employee compensation                                                                                                                                               |   |                        | 186     |   |   |   | 26 |   |
| Restricted stock expense                                                                                                                                                        |   |                        | 1       |   |   |   | − |   |
| Series C Preferred Shares issued for services                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |                        | 97      |   |   |   | − |   |
| Loss on derivative liability                                                                                                                                                    |   |                        | 73      |   |   |   | 8 |   |
| Forfeiture of restricted stock issued in lieu of salary                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   |                        | (16     | ) |   |   | − |   |
| Non-cash financing expense                                                                                                                                                      |   |                        | − |   |   |   | 108 |   |
| Changes in operating assets and liabilities:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |   |                        |    |   |   |   |   |   |
|    Accounts receivable                                                                                                                                           |   |                        | 2       |   |   |   | 119 |   |
|    Prepaid expenses and other assets                                                                                                                             |   |                        | (6      | ) |   |   | (26 | ) |
|    Accounts payable                                                                                                                                              |   |                        | 90      |   |   |   | 97 |   |
|    Accrued compensation                                                                                                                                          |   |                        | (159    | ) |   |   | 5 |   |
|    Other accrued liabilities                                                                                                                                     |   |                        | (24     | ) |   |   | (44 | ) |
|    Deferred revenue                                                                                                                                              |   |                        | (99     | ) |   |   | (2 | ) |
| Net cash used for operating  activities                                                                                                                               |   |                        | (901    | ) |   |   | (484 | ) |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |   |                        |    |   |   |   |   |   |
| Cash flows from investing activities:Acquisition of property and equipment                                                                             |   |                        | (13     | ) |   |   | (2 | ) |
| Capitalized software development costs                                                                                                                 |   |                        | (12     | ) |   |   | (201 | ) |
| Net cash used for investing activities                                                                                                                                          |   |                        | (25     | ) |   |   | (203 | ) |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |   |                        |    |   |   |   |   |   |
| Cash flows from financing activities:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |   |                        |    |   |   |   |   |   |
| Net proceeds from issuance of Series C preferred shares                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   |                        | 690     |   |   |   | − |   |
| Net cash provided by financing activities                                                                                                                                       |   |                        | 690     |   |   |   | − |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |   |                        |    |   |   |   |   |   |
| Net decrease in cash and cash equivalents                                                                                |   |                        | (236    | ) |   |   | (687 | ) |
| Cash and cash equivalents at beginning of period                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |   |                        | 1,879   |   |   |   | 1,021 |   |
| Cash and cash equivalents at end of period                                                                               |   | $                           | 1,643   |   |   | $ | 334 |   |

----

|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   | Three Months EndedMarch 31, |    |
|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|-----------------------------|---------|
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   | 2011                        |    |   | 2010 |   |
| Supplementary disclosure of cash flow information                                                                                                                                                                                                                                                                                                                                                                                                                                     |   |                        |    |   |   |   |
| Interest paid                                                                                                 |   | $                           | − |   |   | $ | − |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |                        |    |   |   |   |   |   |
| Non-cash financing and investing transactions:                                                                                                                                                                                                                                                                                                                                                                                                                                        |   |                        |    |   |   |   |   |   |
| Issuance of long-term debt for payment of interest in kind                                                                                                                                                                                                                                                                                                                                                                                                                            |   | $                           | − |   |   | $ | 100 |   |
| Accretion of beneficial conversion feature on convertible preferred shares                                                                                                                                                                                                                                                                                                                                                                                                            |   | $                           | 3,501   |   |   | $ | − |   |
| Issuance of preferred shares by payment of dividends in kind                                                                                                                                                                                                                                                                                                                                                                                                                          |   | $                           | 279     |   |   | $ | 15 |   |
| Fee warrants issued in connection with the March 31,2011 issuance of the Series C Preferred shares                                                                                                                                                                                                                                                                                                                                                                                    |   | $                           | 4       |   |   | $ | − |   |
| Warrants issued for interest recorded as derivative liability                                                                                                                                                                                                                                                                                                                                                                                                                         |   | $                           | − |   |   | $ | 107 |   |
| Issuance of common stock for services                                                                         |   | $                           | − |   |   | $ | 66 |   |

----

| 1.   | Nature of business and summary of significant accounting policies |
|----------------|-------------------------------------------------------------------|

----

| 1.   | Nature of business and summary of significant accounting policies (continued) |
|----------------|-------------------------------------------------------------------------------|

| 3.   | Patents |
|----------------|---------|

----

| 3.   | Patents (continued) |
|----------------|---------------------|

| 4.   | Derivative liability |
|----------------|----------------------|

----

| 4. | Derivative liability (continued): |
|----|-----------------------------------|

|                    | March 31, 2011     | December 31, 2010  |
|-------------------------|--------------------|--------------------|
| Expected term           | 1.30 to 4.00 years | 0.5 to 4.00 years  |
| Volatility              | 161.2% - 188.6%    | 141.5% - 184.1%    |
| Risk-free interest rate | 0.30 – 2.24% | 0.29 – 1.02% |
| Dividend yield          | 0%                 | 0%                 |

|                 |   | Value atMarch 31, 2011 |   |   | Quoted prices in active markets |   |    | Significant other observable inputs |   |   | Significant unobservable inputs |   |
|----------------------|--------|------------------------|--------|--------|---------------------------------|--------|---------|-------------------------------------|--------|--------|---------------------------------|--------|
|                 |   |                   |   |   | (Level 1)                       |   |    | (Level 2)                           |   |   | (Level 3)                       |   |
| Derivative liability |   | $                      | 214    |   |                            | $      | − |                                |   | $      | −                         |   |   | $ | 214 |   |

|                                                                                          |   | Derivative Liability |   |
|-----------------------------------------------------------------------------------------------|--------|----------------------|--------|
| Balance at January 1, 2011                                                                    |   | $                    | 499    |   |
| Additional liabilities recorded related to warrants issued for services                       |   |                 | 4      |   |
| Reclassification of conversion feature on the Series B and Series C Preferred Stock to equity |   |                 | (362   | ) |
| Loss on derivative liability                                                                  |   |                 | 73     |   |
| Balance at March 31, 2011                                                                     |   | $                    | 214    |   |

----

| 5.   | Net loss per share |
|----------------|--------------------|

| 6.   | Equity |
|----------------|--------|

----

| 6.            | Equity (continued) |
|----------------------------------------------------------------------|--------------------|

|                    |   | Three Months EndedMarch 31, 2011 |                   |   | Three Months EndedMarch 31, 2010 |   |
|-------------------------|--------|----------------------------------|------------------------|--------|----------------------------------|--------|
| Risk free interest rate |   |                             | 1.12% – 5.11%    |   |                             |   | 1.12% – 5.11% |   |
| Expected term (years)   |   |                             | 2.82 – 7.00      |   |                             |   | 2.82 – 7.00 |   |
| Expected volatility     |   |                             | 91.99% – 147.41% |   |                             |   | 91.99% – 147.41% |   |
| Expected dividends      |   | None                             |                   |   | None                             |   |

|                             |   | Three Months Ended March31, |   |
|----------------------------------|--------|-----------------------------|--------|
|                             |   | 2011                        |   |   | 2010 |   |
|  Research and development   |   | $                           | 90     |   |   | $ | 7 |   |
| Sales and marketing              |   |                        | 44     |   |   |   | 2 |   |
| General and administrative       |   |                        | 52     |   |   |   | 17 |   |
| Stock-based compensation expense |   | $                           | 186    |   |   | $ | 26 |   |

|                                          |   | As of March 31,    |    |
|-----------------------------------------------|--------|--------------------|---------|
|                                          |   | 2011               |    |   | 2010 |   |
|     Options               |   |   Shares |    |   | Weighted Average Exercise Price |   |   | Weighted Average Remaining Contractual Term |   |   |  Aggregate Intrinsic Value |   |   |   Shares |   |   | Weighted Average Exercise Price |   |   | Weighted Average Remaining Contractual Term |   |   |  Aggregate Intrinsic Value |   |
| Outstanding at January 1,                     |   |               | 10,028  |   |   | $ | 0.33 |   |   |   |   |   |   |   |   |   | 10,231 |   |   | $ | 0.34 |   |   |   |   |   |   |   |
| Granted                                       |   |               | 24,496  |   |   | $ | 0.07 |   |   |   |   |   | $ | − |   |   |   | 250 |   |   | $ | 0.12 |   |   |   |   |   | $ | − |   |
| Exercised                                     |   |               | − |   |   |   |   |   |   |   |   |   |   |   |   |   |   | − |   |   |   |   |   |   |   |   |   |   |   |   |
| Forfeited or expired                          |   |               | (1,492  | ) |   | $ | 0.76 |   |   |   |   |   | $ | − |   |   |   | (1,013 | ) |   | $ | 0.11 |   |   |   |   |   | $ | 6 |   |
| Outstanding at March 31                       |   |               | 33,032  |   |   | $ | 0.14 |   |   |   | 5.67 |   |   | $ | − |   |   |   | 9,468 |   |   | $ | 0.36 |   |   |   | 4.06 |   |   | $ | 6 |   |
|  Vested and expected to vest at March 31 |   |               | 33,032  |   |   | $ |   0.14 |   |   |   | 5.67 |   |   | $ | − |   |   |   | 9,468 |   |   | $ |   0.36 |   |   |   | 4.06 |   |   | $ | 6 |   |
| Exercisable at March 31                       |   |               | 7,938   |   |   | $ | 0.39 |   |   |   | 2.05 |   |   | $ | − |   |   |   | 8,457 |   |   | $ | 0.39 |   |   |   | 3.50 |   |   | $ | − |   |

----

| 6. | Equity (continued) |
|----|--------------------|

|                           |                   |   | As of March 31, 2011     |   |
|--------------------------------|------------------------|--------|--------------------------|--------|
|                           |                   |   | Options Outstanding      |   |   | Options Exercisable |   |
|  Range of Exercise Prices |                   |   |  Number Outstanding |   |   |   Weighted Average Remaining Contractual Term (in years) |   |   |  Weighted Average Exercise Price |   |   |  Number Outstanding |   |   |  Weighted Average Exercise Price |   |
| $                              | 0.07 – $0.50     |   |                     |   | 30,101 |   |   |   | 6.10 |   |   | $ | 0.08 |   |   |   | 5,007 |   |   | $ | 0.18 |   |
|                           | 0.51 – 1.00 |   |                     |   | 2,858 |   |   |   | 1.21 |   |   | $ | 0.72 |   |   |   | 2,858 |   |   | $ | 0.72 |   |
|                           | 1.01 – 2.00 |   |                     |   | 73 |   |   |   | 0.97 |   |   | $ | 1.66 |   |   |   | 73 |   |   | $ | 1.66 |   |
|                           |                   |   |                     |   | 33,032 |   |   |   | 5.67 |   |   | $ | 0.14 |   |   |   | 7,938 |   |   | $ | 0.39 |   |

|                           |                   |   | As of March 31, 2010                 |   |
|--------------------------------|------------------------|--------|--------------------------------------|--------|
|                           |                   |   | Options Outstanding                  |   |   | Options Exercisable |   |
|  Range of Exercise Prices |                   |   |    Number Outstanding |   |   | Weighted Average Remaining Contractual Term (in years) |   |   |  Weighted Average Exercise Price |   |   |  Number Outstanding |   |   |  Weighted Average Exercise Price |   |
| $                              | 0.07 – $0.50     |   |                                 |   | 6,472 |   |   |   | 3.5 |   |   | $ | 0.18 |   |   |   | 5,461 |   |   | $ | 0.18 |   |
|                           | 0.51 – 1.00 |   |                                 |   | 2,908 |   |   |   | 2.5 |   |   | $ | 0.72 |   |   |   | 2,908 |   |   | $ | 0.72 |   |
|                           | 1.01 – 2.00 |   |                                 |   | 73 |   |   |   | 1.9 |   |   | $ | 1.66 |   |   |   | 73 |   |   | $ | 1.66 |   |
|                           | 3.01 – 7.50 |   |                                 |   | 15 |   |   |   | 0.2 |   |   | $ | 3.56 |   |   |   | 15 |   |   | $ | 3.56 |   |
|                           |                   |   |                                 |   | 9,468 |   |   |   | 4.1 |   |   | $ | 0.36 |   |   |   | 8,457 |   |   | $ | 0.39 |   |

|   Non-vested Shares       |   |  Shares |   |   | Weighted AverageGrant-DateFair Value |   |
|-------------------------------------|--------|--------------|--------|--------|--------------------------------------|--------|
|  Non-vested at January 1, 2011 |   |         | 1,719  |   |                                 | $      | 0.06 |   |
| Granted                             |   |         | 24,496 |   |                                 | $      | 0.05 |   |
| Forfeited                           |   |         | (1,053 | )      |                                 | $      | 0.04 |   |
| Vested                              |   |         | (68    | )      |                                 | $      | 0.18 |   |
| Non-vested at March 31, 2011        |   |         | 25,094 |   |                                 | $      | 0.05 |   |

----

| 6. | Equity (continued) |
|----|--------------------|

----

| 6. | Equity (continued) |
|----|--------------------|

----

| 6.   | Equity (continued) |
|----------------|--------------------|

----

| ·   | Technological, engineering, manufacturing, quality control or other circumstances that could delay the sale or shipment of products; |
|--------------------|--------------------------------------------------------------------------------------------------------------------------------------|

| ·   | Economic, business, market and competitive conditions in the software industry and technological innovations that could affect the Company’s business; |
|--------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | The Company’s inability to protect its trade secrets or other proprietary rights, operate without infringing upon the proprietary rights of others and prevent others from infringing on the proprietary rights of the Company; and |
|--------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | General economic and business conditions and the availability of sufficient financing. |
|--------------------|----------------------------------------------------------------------------------------|

----

----

----

----

|                                     |   | Payments due by period |   |
|------------------------------------------|--------|------------------------|--------|
| Contractual obligations                  |   | Total                  |   |   | 2011 |   |   | 2012 |   |   | 2013 |   |   | 2014 |   |   | 2015 |   |   | Thereafter |   |
| Operating lease commitments (1)          |   |                   | 1,650  |   |   |   | 284 |   |   |   | 267 |   |   |   | 275 |   |   |   | 283 |   |   |   | 292 |   |   |   | 249 |   |
|  Total contractual cash obligations |   | $                      | 1,650  |   |   | $ | 284 |   |   | $ | 267 |   |   | $ | 275 |   |   | $ | 283 |   |   | $ | 292 |   |   | $ | 249 |   |

| 1.   | The Company renegotiated the office lease in May 2010 which provided for rent abatement until January 1, 2011. The base rent will increase approximately 3% per annum over the term of the lease, which expires on October 31, 2016. |
|----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

----

|     Exhibit Number |  Document                                                                                                                                                                                                                                                                                                                                                                                                                         |
|-----------------------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|  3.1                         |  Certificate of Incorporation of the Company, as amended, incorporated herein by reference to Exhibits 3.1, 3.2, 3.3 and 3.4 to the Company's Registration Statement on Form 10 (File No. 0-19301).                                                                                                                                                                                                                |
| 3.2                               | Certificate of Amendment to the Company's Certificate of Incorporation (authorizing the reclassification of the Class A Common Stock and Class B Common Stock into one class of Common Stock) as filed with the Delaware Secretary of State's office on November 1, 1991, incorporated herein by reference to Exhibit 3 to Amendment 1 on Form 8 to the Company's Form 8-A (File No. 0-19301). |
| 3.3                               | By-laws of the Company adopted on October 6, 1986, incorporated herein by reference to Exhibit 3.5 to the Company's Registration Statement on Form 10 (File No. 0-19301).                                                                                                                                                                                                                                          |
|  3.4                         |  By-laws of the Company adopted on October 6, 1986, incorporated herein by reference to Exhibit 3.5 to the Company's Registration Statement on Form 10 (File No. 0-19301).                                                                                                                                                                                                                                    |
|                              |                                                                                                                                                                                                                                                                                                                                                                                                                                   |

----

|                              |                                                                                                                                                                                                                                                                                                             |
|-----------------------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|     Exhibit Number |  Document                                                                                                                                                                                                                                                                                                   |
|  3.5                         |  Certificate of Amendment to the Company’s Amended and Restated Certificate of Incorporation dated January 24, 2001, incorporated herein by reference to Exhibit 3.5 to the Company’s Registration Statement on Form S/1, filed December 28, 2007.                                              |
| 3.6                               | Certificate of Elimination of the Company’s Certificate of Designation of the Series A Preferred Stock dated August 17, 2001, incorporated herein by reference to Exhibit 3.6 to the Company’s Registration Statement on Form S/1, filed December 28, 2007.                                          |
| 3.7                               | Certificate of Amendment to the Company’s Amended and Restated Certificate of Incorporation filed with the Delaware Secretary of State August 17, 2007, incorporated herein by reference to Exhibit 3.7 to the Company’s Registration Statement on Form S/1 filed on December 28, 2007.              |
| 3.8                               | Amended and Restated Certificate of Incorporation of the Company filed with the Delaware Secretary of State on May 18, 1995, incorporated herein by reference to Exhibit 3.2 to the Company’s Quarterly Report on Form 10-Q filed on August 14, 2008.                                                      |
| 3.9                               | Certificate of Designations, Powers, Preferences and Rights of the Series A Cumulative Convertible Preferred Stock filed with the Delaware Secretary of State on June 4, 2008, incorporated herein by reference to Exhibit 4.23 to the Company’s Quarterly Report on Form 10-Q filed on August 14, 2008.   |
| 3.10                              | Certificate of Amendment to the Company’s Amended and Restated Certificate of Incorporation filed with the Delaware Secretary of State on June 30, 2008, incorporated herein by reference to Exhibit 3.7 to the Company’s Quarterly Report on Form 10-Q filed on August 14, 2008.                    |
| 3.11                              | Certificate of Designations, Powers, Preferences and Rights of the Series A-1 Cumulative Convertible Preferred Stock filed with the Delaware Secretary of State on October 30, 2008, incorporated herein by reference to Exhibit 3.11 to the Company’s Annual Report on Form 10-K filed on March 12, 2009. |
| 3.12                              | Certificate of Elimination of the Company’s Series A Cumulative Convertible Preferred Stock filed with the Delaware Secretary of State on December 30, 2008, incorporated herein by reference to Exhibit 3.12 to the Company’s Annual Report on Form 10-K filed on March 12, 2009.                   |
| 3.13                              | Certificate of Amendment to the Company’s Amended and Restated Certificate of Incorporation filed with the Delaware Secretary of State on June 30, 2009, incorporated herein by reference to Exhibit 3.13 to the Company’s Quarterly Report on Form 10-Q filed on August 14, 2009.                   |
| 3.14                              | Amendment No. 1 to By-laws dated June 17, 2010, incorporated herein by reference to Exhibit 3.14 to the Company’s Quarterly Report on Form 10-Q filed on August 16, 2010.                                                                                                                                  |
| 3.15                              | Certificate of Amendment to the Company’s Amended and Restated Certificate of Incorporation filed with the Delaware Secretary of State on August 4, 2010, incorporated herein by reference to Exhibit 3.15 to the Company’s Quarterly Report on Form 10-Q filed on November 12, 2010.                |
| 3.16                              | Amended and Restated Certificate of Designation of Series A-1 Cumulative Convertible Preferred Stock filed with the Delaware Secretary of State on August 4, 2010, incorporated herein by reference to Exhibit 3.16 to the Company’s Quarterly Report on Form 10-Q filed on November 12, 2010.             |
| 3.17                              | Certificate of Designation of Series B Participating Convertible Preferred Stock filed with the Delaware Secretary of State on August 4, 2010, incorporated herein by reference to Exhibit 3.17 to the Company’s Quarterly Report on Form 10-Q filed on November 12, 2010.                                 |
| 3.18                              | Certificate of Amendment to Amended And Restated Certificate of Incorporation filed with the Delaware Secretary of State on December 31, 2010, incorporated herein by reference to Exhibit 3.18 to the Company’s Annual Report on Form 10-K filed on March 30, 2011.                                       |
| 3.19                              | Second Amended and Restated Certificate of Designation of Series A-1 Cumulative Convertible Preferred Stock filed with the Delaware Secretary of State on December 31, 2010, incorporated herein by reference to Exhibit 3.19 to the Company’s Annual Report on Form 10-K filed on March 30, 2011.         |
|                              |                                                                                                                                                                                                                                                                                                             |

----

|           |                                                                                                                                                                                                                                                                                                      |
|----------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| Exhibit Number |  Document                                                                                                                                                                                                                                                                                            |
| 3.20           | Second Amended and Restated Certificate of Designation of Series B Participating Convertible Preferred Stock filed with the Delaware Secretary of State on December 31, 2010, incorporated herein by reference to Exhibit 3.20 to the Company’s Annual Report on Form 10-K filed on March 30, 2011. |
| 3.21           | Certificate of Designation of Series C Participating Convertible Preferred Stock filed with the Delaware Secretary of State on December 31, 2010, incorporated herein by reference to Exhibit 3.21 to the Company’s Annual Report on Form 10-K filed on March 30, 2011.                             |
| 10.59          | Amendment to the Amended And Restated Certificate of Designation of the Series B Participating Convertible Preferred Stock, incorporated herein by reference to Exhibit 10.59 to the Company’s Current Report on Form 8-K filed March 31, 2011.                                                     |
| 10.60          | Amendment to the Amended And Restated Certificate of Designation of the Series C Participating Convertible Preferred Stock, incorporated herein by reference to Exhibit 10.60 to the Company’s Current Report on Form 8-K filed March 31, 2011.                                                     |
| 10.61          | Form Of Subscription Agreement, incorporated herein by reference to Exhibit 10.61 to the Company’s Current Report on Form 8-K filed on April 4, 2011.                                                                                                                                               |
| 10.62          | Amendment No. 1 to the Registration Rights Agreement dated March 31, 2011, incorporated herein by reference to Exhibit 10.62 to the Company’s Current Report on Form 8-K filed on April 4, 2011                                                                                                     |
| *31.1          | Certification of Company’s Chief Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002                                                                                                                                                                                        |
| *31.2          | Certificate of Company’s Chief Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002                                                                                                                                                                                          |
| *32.1          | Certification of Chief Executive Officer pursuant to 18 USC Section 1750, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002                                                                                                                                                            |
| *32.2          | Certification of Chief Financial Officer pursuant to 18 USC Section 1750, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002                                                                                                                                                            |

| * | Filed herewith. |
|---|-----------------|

----

|   |   | COMMUNICATION INTELLIGENCE CORPORATION |
|--------|--------|----------------------------------------|
|   |   | Registrant                             |
|   |   |                                   |

| May 16, 2011 |   | /s/ Andrea Goren                                                                              |
|--------------|--------|-----------------------------------------------------------------------------------------------|
| Date         |   | Andrea Goren                                                                                  |
|         |   | (Principal Financial Officer and Officer Duly Authorized to Sign on Behalf of the Registrant) |