| 1.   | Applications and Purpose |
|----------------|--------------------------|

| §   | Honest and ethical conduct, including the ethical handling of actual or apparent conflicts of interest between personal and professional relationships; |
|--------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------|

| §   | Full, fair, accurate, timely and understandable disclosure in reports and documents that Wilder Filing Inc. files with, or submits to, the Securities and Exchange Commission ("SEC") and in other public communications made by Wilder Filing Inc. ; |
|--------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| §   | Compliance with applicable governmental laws, rules and regulations; |
|--------------------|----------------------------------------------------------------------|

| §   | The prompt internal reporting of violations of the Code; and |
|--------------------|--------------------------------------------------------------|

| §   | Accountability for adherence to the Code. |
|--------------------|-------------------------------------------|

| 2.   | Honest and Ethical Conduct |
|----------------|----------------------------|

| §   | Avoiding situations in which their personal, family or financial interests conflict with those of the Company; |
|--------------------|----------------------------------------------------------------------------------------------------------------|

| §   | Refraining from engaging in any activities that compete with the Company, or which may compromise its interests; |
|--------------------|------------------------------------------------------------------------------------------------------------------|

| §   | Refraining from taking any business or investment opportunity for personal benefit discovered in the course of employment with or service to the Company that the Employee or Director knows, or should have or has reason to know, would otherwise benefit the Company. |
|--------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| §   | Complying with all applicable governmental laws, rules and regulations. |
|--------------------|-------------------------------------------------------------------------|

----

| 3.   | Full, Fair, Accurate, Timely and Understandable Disclosure |
|----------------|------------------------------------------------------------|

| 4.   | Internal Reporting Code Violations. |
|----------------|-------------------------------------|

| §   | Employees with concerns regarding Accounting Matters may report their concerns to the Chairman of the Company's Audit Committee or Board of Directors if there is no Audit Committee. |
|--------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| §   | Employees may forward complaints on a confidential or anonymous basis to the Chairman through a hotline, e-mail or regular mail. |
|--------------------|----------------------------------------------------------------------------------------------------------------------------------|

| §   | fraud or deliberate error in the preparation, evaluation, review or audit of any financial statement of the Company; |
|--------------------|----------------------------------------------------------------------------------------------------------------------|

| §   | fraud or deliberate error in the recording and maintaining of financial records of the Company; |
|--------------------|-------------------------------------------------------------------------------------------------|

| §   | deficiencies in or noncompliance with the Company’s internal accounting controls; |
|--------------------|-----------------------------------------------------------------------------------------|

| §   | misrepresentation or false statement to or by a senior officer or accountant regarding a matter contained in the financial records, financial reports or audit reports of the Company; or |
|--------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| §   | deviation from full and fair reporting of the Company’s financial condition. |
|--------------------|------------------------------------------------------------------------------------|

----

| §   | Upon receipt of a complaint, the Chairman will (i) determine whether the complaint actually pertains to Accounting Matters and (ii) when possible, acknowledge receipt of the complaint to the sender. |
|--------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| §   | Complaints relating to Accounting Matters will be reviewed under Audit Committee direction or Board of Directors direction if there is no Audit Committee and such other persons, if any, as the Audit Committee or Board of Directors determines to be appropriate. Confidentiality will be maintained to the fullest extent possible, consistent with the need to conduct an adequate review. |
|--------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| §   | Prompt and appropriate corrective action will be taken when and as warranted in the judgment of the Audit Committee or Board of Directors. |
|--------------------|--------------------------------------------------------------------------------------------------------------------------------------------|

| §   | The Company will not discharge, demote, suspend, threaten, harass or in any manner discriminate against any employee in the terms and conditions of employment based upon any lawful actions of such employee with respect to good faith reporting of complaints regarding Accounting Matters or otherwise as specified in Section 806 of the Sarbanes-Oxley Act of 2002. |
|--------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| §   | The Chairman will maintain a log of all complaints, tracking their receipt, investigation and resolution and shall prepare a periodic summary report thereof for the Audit Committee or Board of Directors. Copies of complaints and such log will be maintained in accordance with the Company’s document retention policy. |
|--------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 5.   | No Retaliation |
|----------------|----------------|

| 6.   | Consequences for Non-Compliance with the Code |
|----------------|-----------------------------------------------|

| 7.   | Publication of the Code; Amendments and Waivers. |
|----------------|--------------------------------------------------|

| §   | While waivers of the Code are not anticipated, any amendment to or waiver of the Code with respect to a Senior Officer or Director shall require approval of the Board of Directors.  In addition, any amendment to or waiver of the Code with respect to a Senior Officer or Director: |
|--------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| §   | Shall be disclosed within five (5) days of such action on the Company's website for a period of not less than 12 months, or in a filing of Form 8-K with the SEC. |
|--------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| §   | Shall be reported in the Company's next periodic report with the SEC if not previously reported on a Form 8-K. |
|--------------------|----------------------------------------------------------------------------------------------------------------|

| §   | Records of any disclosures relating to waivers of the Code shall be retained for no less than five years. |
|--------------------|-----------------------------------------------------------------------------------------------------------|

----