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Exhibit 99.2
 EYAK TECHNOLOGY, LLC
A SUBSIDIARY OF EYAK CORPORATION
 FINANCIAL STATEMENTS  (Not covered by Auditors Report)
 DECEMBER 31, 2006 AND 2005




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PageFinancial Statements  (Not covered by Auditors Report)Balance Sheets
    
    
    2 - 3Statements of Income
    
    
    4Statements of Members Equity
    
    
    5Statements of Cash Flows
    
    
    6-7Notes to Financial Statements
    
    
    8 - 14
  1




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Eyak Technology, LLC
 Balance Sheets
 (Not covered by
    
    
    (Not covered byAuditors Report)
    
    
    Auditors Report)December 31,
    
    2006
    
    
    2005AssetsCurrent assetsCash and cash equivalents
    
    $
    3,906,870
    
    
    $
    4,504,928Accounts receivable
    
    
    26,812,518
    
    
    
    15,999,972Inventory
    
    
    855,448
    
    
    
    Deferred contract costs
    
    
    21,781,829
    
    
    
    3,315,439Prepaid expenses
    
    
    1,554,497
    
    
    
    1,022,156Total current assets
    
    
    54,911,162
    
    
    
    24,842,495Property and equipment, net
    
    
    207,559
    
    
    
    236,582Other assetsLoans receivable  related parties
    
    
    145,557
    
    
    
    157,644Deposits
    
    
    69,582
    
    
    
    69,622Total other assets
    
    
    215,139
    
    
    
    227,266Total assets
    
    $
    55,333,860
    
    
    $
    25,306,343
   -2-




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Eyak Technology, LLC
 Balance Sheets
 (Not covered by
    
    
    (Not covered byAuditors Report)
    
    
    Auditors Report)2006
    
    
    2005Liabilities and Members EquityCurrent liabilitiesBorrowings under STAR agreement
    
    $
    5,814,280
    
    
    $
    Accounts payable and accrued expenses
    
    
    16,433,468
    
    
    
    15,498,508Accounts payable  related party
    
    
    6,026,138
    
    
    
    4,308,327Accrued salaries and related liabilities
    
    
    929,040
    
    
    
    171,111Deferred revenue
    
    
    22,207,718
    
    
    
    3,602,624Total current liabilities
    
    
    51,410,644
    
    
    
    23,580,570Long term liabilitiesDeferred rent
    
    
    114,173
    
    
    
    129,780Total liabilities
    
    
    51,524,817
    
    
    
    23,710,350Commitments and contingenciesMembers equity
    
    
    3,809,043
    
    
    
    1,595,993Total liabilities and members equity
    
    $
    55,333,860
    
    
    $
    25,306,343
   -3-




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Eyak Technology, LLC
 Statements of Income
 (Not covered by
    
    
    (Not covered byAuditors Report)
    
    
    Auditors Report)Years Ended December 31,
    
    2006
    
    
    2005Product revenue
    
    $
    45,940,596
    
    
    $
    48,365,805Services revenue
    
    
    46,044,333
    
    
    
    24,097,588Total revenue
    
    
    91,984,929
    
    
    
    72,463,393Product direct cost (related party purchases of
$14,587,528 and $26,156,737 in 2006 and 2005, respectively;
see footnote 9)
    
    
    42,019,729
    
    
    
    45,378,976Services direct costs
    
    
    37,863,144
    
    
    
    19,771,914Total direct costs
    
    
    79,882,873
    
    
    
    65,150,890Product gross margin
    
    
    3,920,867
    
    
    
    2,986,829Services gross margin
    
    
    8,181,189
    
    
    
    4,325,674Total gross margin on revenue
    
    
    12,102,056
    
    
    
    7,312,503Selling, general and administrative costs
    
    
    9,644,550
    
    
    
    7,217,061Income from operations
    
    
    2,457,506
    
    
    
    95,442Other income (expense)Interest income
    
    
    70,578
    
    
    
    33,573Interest expense
    
    
    (15,034
    )
    
    
    Total
    
    
    55,544
    
    
    
    33,573Net income
    
    $
    2,513,050
    
    
    $
    129,015
   -4-




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Eyak Technology, LLC
 Statements of Memberss Equity  (Not covered by Auditors Report)
 Years Ended December 31, 2006 and 2005Balance, January 1, 2005
    
    $
    1,766,978Distributions
    
    
    (300,000
    )Net income
    
    
    129,015Balance, December 31, 2005
    
    
    1,595,993Distributions
    
    
    (300,000
    )Net income
    
    
    2,513,050Balance, December 31, 2006
    
    $
    3,809,043
   -5-




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Eyak Technology, LLC
 Statements of Cash Flows
 (Not covered by
    
    
    (Not covered byAuditors Report)
    
    
    Auditors Report)Years Ended December 31,
    
    2006
    
    
    2005Cash flows from operating activitiesNet income
    
    $
    2,513,050
    
    
    $
    129,015Adjustments to reconcile net income to net cash
(used) provided by operating activitiesDepreciation
    
    
    117,346
    
    
    
    89,259Bad debt expense
    
    
    178,861
    
    
    
    (Increase) decrease inAccounts receivable
    
    
    (10,991,407
    )
    
    
    (10,481,344
    )Inventory
    
    
    (855,448
    )
    
    
    Deferred contract costs
    
    
    (18,466,390
    )
    
    
    (3,315,439
    )Prepaid expenses
    
    
    (532,341
    )
    
    
    4,126,838Deposits
    
    
    40
    
    
    
    12,612Increase (decrease) inAccounts payable and accrued expenses
    
    
    934,961
    
    
    
    11,978,448Accounts payable  related party
    
    
    1,717,811
    
    
    
    1,673,552Accrued salaries and related liabilities
    
    
    757,929
    
    
    
    (493,555
    )Deferred revenue
    
    
    18,605,094
    
    
    
    (1,571,687
    )Deferred rent
    
    
    (15,607
    )
    
    
    129,780Net cash (used) provided by operating activities
    
    
    (6,036,101
    )
    
    
    2,277,479Cash flows from investing activitiesPurchases of property and equipment
    
    
    (88,323
    )
    
    
    (227,766
    )Advances to related party
    
    
    (41,968
    )
    
    
    (144,019
    )Repayments from related party
    
    
    54,055
    
    
    
    Net cash used by investing activities
    
    
    (76,236
    )
    
    
    (371,785
    )
   -6-




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Eyak Technology, LLC
 Statements of Cash Flows  (continued)
 (Not covered by
    
    
    (Not covered byAuditors Report)
    
    
    Auditors Report)Years Ended December 31,
    
    2006
    
    
    2005Cash flows from financing activitiesProceeds from borrowings under STAR agreement
    
    
    5,814,279
    

    
    
    Distributions
    
    
    (300,000
    )
    
    
    (300,000
    )Net cash provided (used) by financing activities
    
    
    5,514,279
    
    
    
    (300,000
    )Net change in cash and cash equivalents
    
    
    (598,058
    )
    
    
    1,605,694Cash and cash equivalents at beginning of year
    
    
    4,504,928
    
    
    
    2,899,234Cash and cash equivalents at end of year
    
    $
    3,906,870
    
    
    $
    4,504,928Supplemental cash flowInterest paid
    
    
    15,034
    
    
    
    
   -7-




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Eyak Technology, LLC
 Notes
to Financial Statements  (Not covered by Auditors Report)
  1.
    
    Organization and significant
accounting policies
 Organization:
  Revenue: Revenue
Arrangements with Multiple
Deliverables
   Accounting
for Shipping and Handling
Fees and Costs,
    -8-




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Eyak Technology, LLC
 Notes
to Financial Statements  (Not covered by Auditors Report)
   Cash and cash equivalents:
 Accounts receivable:
 Marketing
assistance fees:
 Deferred contract costs:
 Prepaid expenses:
    -9-




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Eyak Technology, LLC
 Notes
to Financial Statements  (Not covered by Auditors Report)
   Inventory:
 Property and equipment:
 Deferred rent:
 Income taxes:
 Use of accounting estimates:
    -10-




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Eyak Technology, LLC
 Notes
to Financial Statements  (Not covered by Auditors Report)
  2.
    
    Accounts receivable
 
   2006
    
    
    2005Billed receivables
    
    $
    26,779,228
    
    
    $
    15,921,301Unbilled receivables
    
    
    212,151
    
    
    
    78,671Total
    
    $
    26,991,379
    
    
    $
    15,999,972Less: Allowance for doubtful accounts
    
    
    (178,861
    )
    
    
    Total
    
    $
    26,812,518
    
    
    $
    15,999,972
  -11-




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Eyak Technology, LLC
 Notes
to Financial Statements  (Not covered by Auditors Report)
   
    3.
    
    Prepaid expenses
 
   2006
    
    
    2005Prepaid direct contract costs
    
    $
    1,452,553
    
    
    $
    782,498Prepaid indirect costs
    
    
    101,944
    
    
    
    239,658Total
    
    $
    1,554,497
    
    
    $
    1,022,156
  4.
    
    Property and
equipment
 
   2006
    
    
    2005Furniture, fixtures and
equipment
    
    $
    359,659
    
    
    $
    300,181Software
    
    
    61,694
    
    
    
    32,849Leasehold improvements
    
    
    54,966
    
    
    
    54,966Total
    
    
    476,319
    
    
    
    387,996Less: Accumulated
depreciation
    
    
    (268,760
    )
    
    
    (151,414
    )Net
    
    $
    207,559
    
    
    $
    236,582
  -12-




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Eyak Technology, LLC
 Notes
to Financial Statements  (Not covered by Auditors Report)
  5.
    
    Accounts payable
and accrued
expenses
 
   2006
    
    
    2005Trade payables
    
    $
    15,600,454
    
    
    $
    15,122,700Other accrued expenses
    
    
    833,014
    
    
    
    375,808Total
    
    $
    16,433,468
    
    
    $
    15,498,508
  6.
    
    Note payable - line
of credit and STAR
agreement
 
    7.
    
    Retirement plan
 
    -13-




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Eyak Technology, LLC
 Notes
to Financial Statements  (Not covered by Auditors Report)
  8.
    
    Operating leases
 
   Year EndingDecember 31
    
    Total2007
    
    $
    294,1472008
    
    
    305,3792009
    
    
    243,221Total
    
    $
    842,747
   
    9.
    
    Related party transactions
 
    -14-




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Eyak Technology, LLC
 Notes
to Financial Statements  (Not covered by Auditors Report)
   
    10.
    
    Commitments and contingencies
 
    -15-