| ·   | Encourage      and reward professional integrity in all aspects of the financial      organization, by eliminating inhibitions and barriers to responsible      behavior, such as coercion, fear of reprisal, or alienation from the      financial organization or the enterpriseitself. |
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| ·   | Promote      the ethical handling of actual or apparent conflicts of interest between      personal and professionalrelationships. |
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| ·   | Provide      a mechanism for members of the finance organization to inform Senior      Management of deviations in the practice from policies and procedures      governing honest and ethicalbehavior. |
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| ·   | Respect      the confidentiality of information acquired in the course of work, except      when authorized or otherwise legally obligated to disclose such      information, and restrict the use of confidential information acquired in      the course of work for personaladvantage. |
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| ·   | Demonstrate      their personal support for such policies and procedures through periodic      communication reinforcing these ethical standards throughout the finance      organization. |
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| ·   | Business      transactions are properly authorized and accurately and timely recorded on      the company’s books and records in accordance with Generally Accepted      Accounting Principles (“GAAP”) and established company financial      policy. |
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| ·   | No      false or artificial statements or entries for any purpose are made in the      company’s books and records, financial statements and related      communications. |
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| ·   | The      retention or proper disposal of company records shall be in accordance      with established records retention policies and applicable legal and      regulatory requirements. |
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| ·   | Periodic      financial communications and reports will include full, fair, accurate,      timely and understandable disclosure. |
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| ·   | Educate      members of the finance organization about any federal, state or local      statute, regulation or administrative procedure that affects the operation      of the finance organization and the enterprise  generally. |
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| ·   | Monitor      the compliance of the finance organization with any applicable federal,      state or local statute, regulation or administrative  rule. |
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| ·   | Identify,      report and correct in a swift and certain manner, any detected deviations      from applicable federal, state or local statute or    regulation. |
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| ·   | Material      information that affects the disclosures made by the company in its public      filings. |
|--------------------|--------------------------------------------------------------------------------------------------------|

| ·   | Information      concerning significant deficiencies in the design or operation of internal      controls that could adversely affect the company’s ability to record,      process, summarize and report financialdata. |
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| ·   | Fraud,      whether or not material, that involves management or other employees who      have a significant role in the company’s financial reporting, disclosures      or internal controls. |
|--------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | Information      concerning a violation of this Code or the company’s Code of Business and      Ethics Conduct, including any actual or apparent conflicts of interest      between personal and professional relationships, involving management or      other employees who have a significant role in the company’s financial      reporting, disclosures or internalcontrols. |
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| ·   | Evidence      of a material violation by the company or its employees or agents of      applicable laws, rules orregulations. |
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