----

----

| Pennsylvania                                                        | 23-      3080409                             |
|---------------------------------------------------------------------|----------------------------------------------|
| (State      or other jurisdiction of incorporation or organization) | (I.R.S.      Employer Identification Number) |

| Large      accelerated filer  ̈                 | Accelerated      filer  ̈    |
|-----------------------------------------------------|----------------------------------|
| Non-accelerated      filer  ̈                   | Smaller      reporting company T |
| (Do      not check if a smaller reporting company.) |                             |

----

----

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|           | PART      I                                                                                     |   |
|----------------|-------------------------------------------------------------------------------------------------|--------|
| Item      1.   | Financial      Statements                                                                       | 3      |
| Item      2.   | Management's      Discussion and Analysis of Financial Condition and Results of      Operations | 13     |
| Item      3.   | Quantitative      and Qualitative Disclosures About Market Risk                                 | 17     |
| Item      4T.  | Controls      and Procedures                                                                    | 18     |
|           | PART      II                                                                                    |   |
| Item      1.   | Legal      Proceedings                                                                          | 18     |
| Item      1 A. | Risk      Factors                                                                               | 18     |
| Item      2.   | Unregistered      Sales of Equity Securities and Use of Proceeds                                | 18     |
| Item      3.   | Defaults      Upon Senior Securities                                                            | 18     |
| Item      4.   | Submission      of Matters to a Vote of Securities Holders                                      | 18     |
| Item      5.   | Other      Information                                                                          | 18     |
| Item      6.   | Exhibits                                                                                        | 18     |

----

| Commonwealth      Income & Growth Fund IV                                                                                                                                                           |   |
|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|
| Condensed      Balance Sheets                                                                                                                                                                           |   |
|                                                                                                                                                                                                    |   |   |   |   |
|                                                                                                                                                                                                    |   | September      30, |   |   | December      31, |   |
|                                                                                                                                                                                                    |   | 2009 |   |   | 2008 |   |
|                                                                                                                                                                                                    |   | (unaudited) |   |   |   |   |
| Assets                                                                                                                                                                                                  |   |   |   |   |   |   |
|                                                                                                                                                                                                    |   |   |   |   |   |   |
| Cash                                                                                                                                                                                                    |   | $ | 45,109 |   |   | $ | 952 |   |
| Lease      income receivable, net of reserve of  $292,137 and $326,547, at      September 30, 2009 and      December 31, 2008 respectively                                                    |   |   | 119,231 |   |   |   | 194,452 |   |
| Accounts      receivable, affiliated limited partnerships                                                                                                                                               |   |   | - |   |   |   | 4,826 |   |
| Refundable      Deposits                                                                                                                                                                                |   |   | 1,130 |   |   |   | 1,130 |   |
| Prepaid      expenses                                                                                                                                                                                   |   |   | 376 |   |   |   | 421 |   |
|                                                                                                                                                                                                    |   |   | 165,846 |   |   |   | 201,781 |   |
|                                                                                                                                                                                                    |   |   |   |   |   |   |   |   |
| Computer      equipment, at cost                                                                                                                                                                        |   |   | 5,507,449 |   |   |   | 5,636,397 |   |
| Accumulated      depreciation                                                                                                                                                                           |   |   | (4,819,679 | ) |   |   | (4,696,535 | ) |
|                                                                                                                                                                                                    |   |   | 687,770 |   |   |   | 939,862 |   |
|                                                                                                                                                                                                    |   |   |   |   |   |   |   |   |
| Equipment      acquisition costs and deferred expenses, net of accumulated amortization      of  $37,245 at September 30, 2009 and $51,128, at December 31,      2008  respectively |   |   | 17,872 |   |   |   | 25,948 |   |
| Prepaid      acquisition fees                                                                                                                                                                           |   |   | 53,387 |   |   |   | 60,811 |   |
|                                                                                                                                                                                                    |   |   | 71,259 |   |   |   | 86,759 |   |
|                                                                                                                                                                                                    |   |   |   |   |   |   |   |   |
| Total      Assets                                                                                                                                                                                       |   | $ | 924,875 |   |   | $ | 1,228,402 |   |
|                                                                                                                                                                                                    |   |   |   |   |   |   |   |   |
| Liabilities      and Partners' Capital                                                                                                                                                                  |   |   |   |   |   |   |   |   |
|                                                                                                                                                                                                    |   |   |   |   |   |   |   |   |
| Liabilities                                                                                                                                                                                             |   |   |   |   |   |   |   |   |
| Accounts      payable                                                                                                                                                                                   |   | $ | 83,866 |   |   | $ | 138,763 |   |
| Accounts      payable, General Partner                                                                                                                                                                  |   |   | 292,697 |   |   |   | 291,603 |   |
| Accounts      payable, Commonwealth Capital Corp.                                                                                                                                                       |   |   | 516,127 |   |   |   | 618,684 |   |
| Other      accrued expenses                                                                                                                                                                             |   |   | 894 |   |   |   | - |   |
| Unearned      lease income                                                                                                                                                                              |   |   | 33,157 |   |   |   | 48,485 |   |
| Notes      payable                                                                                                                                                                                      |   |   | 109,294 |   |   |   | 294,636 |   |
| Total      Liabilities                                                                                                                                                                                  |   |   | 1,036,035 |   |   |   | 1,392,171 |   |
|                                                                                                                                                                                                    |   |   |   |   |   |   |   |   |
| Partners'      Capital                                                                                                                                                                                  |   |   |   |   |   |   |   |   |
| General      partner                                                                                                                                                                                    |   |   | 1,000 |   |   |   | 1,000 |   |
| Limited      partners                                                                                                                                                                                   |   |   | (112,160 | ) |   |   | (164,769 | ) |
| Total      Partners' Capital                                                                                                                                                                            |   |   | (111,160 | ) |   |   | (163,769 | ) |
|                                                                                                                                                                                                    |   |   |   |   |   |   |   |   |
| Total      Liabilities and Partners' Capital                                                                                                                                                            |   | $ | 924,875 |   |   | $ | 1,228,402 |   |

----

|  Commonwealth      Income & Growth Fund IV                                                     |   |
|---------------------------------------------------------------------------------------------------------|--------|
| Condensed      Statements of Operations(unaudited)                                                      |   |
|                                                                                                    |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                                                    |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                                                    |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                                                    |   | Three      Months Ended |   |   | Nine      Months Ended |   |
|                                                                                                    |   | September      30, |   |   | September      30, |   |
|                                                                                                    |   | 2009 |   |   | 2008 |   |   | 2009 |   |   | 2008 |   |
| Revenue                                                                                                 |   |   |   |   |   |   |   |   |   |   |   |   |
| Lease                                                                                                   |   | $ | 183,605 |   |   | $ | 229,129 |   |   | $ | 648,493 |   |   | $ | 769,961 |   |
| Interest      and other                                                                                 |   |   | 243 |   |   |   | 72,113 |   |   |   | 686 |   |   |   | 78,675 |   |
| Gain      on sale of computer equipment                                                                 |   |   | 2,718 |   |   |   | 18,404 |   |   |   | 3,980 |   |   |   | 4,284 |   |
| Total      revenue                                                                                      |   |   | 186,566 |   |   |   | 319,646 |   |   |   | 653,159 |   |   |   | 852,920 |   |
|                                                                                                    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Expenses                                                                                                |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Operating,      excluding depreciation                                                                  |   |   | 37,155 |   |   |   | 71,237 |   |   |   | 136,089 |   |   |   | 333,671 |   |
| Equipment      management fee, General Partner                                                          |   |   | - |   |   |   | - |   |   |   | - |   |   |   | 14,720 |   |
| Interest                                                                                                |   |   | 2,415 |   |   |   | 3,944 |   |   |   | 9,542 |   |   |   | 14,047 |   |
| Depreciation                                                                                            |   |   | 141,257 |   |   |   | 135,242 |   |   |   | 420,148 |   |   |   | 526,125 |   |
| Amortization      of equipment acquisition costs and deferred expenses                                  |   |   | 4,720 |   |   |   | 8,332 |   |   |   | 15,501 |   |   |   | 25,159 |   |
| Bad      debt expense                                                                                   |   |   | 1,195 |   |   |   | - |   |   |   | 11,195 |   |   |   | (2,550 | ) |
| Total      expenses                                                                                     |   |   | 186,742 |   |   |   | 218,755 |   |   |   | 592,475 |   |   |   | 911,172 |   |
|                                                                                                    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Net      income (loss)                                                                                  |   | $ | (176 | ) |   | $ | 100,891 |   |   | $ | 60,684 |   |   | $ | (58,252 | ) |
|                                                                                                    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Net      income (loss) allocated to limited partners                                                    |   | $ | (176 | ) |   | $ | 100,891 |   |   | $ | 60,684 |   |   | $ | (58,252 | ) |
|                                                                                                    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Net      income (loss) per equivalent limited partnership unit                                          |   | $ | (0.00 | ) |   | $ | 0.13 |   |   | $ | 0.08 |   |   | $ | (0.08 | ) |
|                                                                                                    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Weighted      average number of equivalent limited partnership      units outstanding during the period |   |   | 749,400 |   |   |   | 749,400 |   |   |   | 749,400 |   |   |   | 749,400 |   |
|                                                                                                    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |

----

| Commonwealth      Income & Growth Fund IV     |                      |
|---------------------------------------------------|---------------------------|
| Condensed      Statements of Partners' Capital    |                      |
| For      the nine months ended September 30, 2009 |                      |
| (unaudited)                                       |                      |
|                                              |                      |
|                                              | GeneralPartner      Units | Limited      Partner Units | General      Partner | Limited      Partner | Total |   |
| Balance,      January 1, 2009                     |                      | 50 |   | 749,400 |   | $       1,000 |   | $       (164,769 | ) | $       (163,769 | ) |
| Net      Income                                   |                      | - |   | - |   | - |   | 60,684 |   | 60,684 |   |
| Forgiveness,      payables                        |                      | - |   | - |   | - |   | 116,961 |   | 116,961 |   |
| Contributions,      CCC                           |                      | - |   | - |   | - |   | 152,893 |   | 152,893 |   |
| Distributions                                     |                      | - |   | - |   | - |   | (277,929 |   | (277,929 | ) |
| Balance,      September 30, 2009                  |                      | 50 |   | 749,400 |   | $       1,000 |   | $       (112,160 | ) | $       (111,160 | ) |

----

| Commonwealth      Income & Growth Fund IV            |   |
|----------------------------------------------------------|--------|
| Condensed      Statements of Cash Flow                   |   |
| (unaudited)                                              |   |
|                                                     |   |   |   |   |   |   |
|                                                     |   | Nine      Months ended |   |   | Nine      Months ended |   |
|                                                     |   | September      30, |   |   | September      30, |   |
|                                                     |   | 2009 |   |   | 2008 |   |
|                                                     |   |   |   |   |   |   |
| Net      cash provided by operating activities           |   | $ | 333,270 |   |   | $ | 687,827 |   |
|                                                     |   |   |   |   |   |   |   |   |
| Investing      activities:                               |   |   |   |   |   |   |   |   |
| Capital      Expenditures                                |   |   | (32,717 | ) |   |   | (62,627 | ) |
| Acquisition      fees paid to General Partner            |   |   | - |   |   |   | (3,919 | ) |
| Net      proceeds from the sale of computer equipment    |   |   | 21,533 |   |   |   | 217,872 |   |
| Net      cash (used in) provided by investing activities |   |   | (11,184 | ) |   |   | 151,326 |   |
|                                                     |   |   |   |   |   |   |   |   |
| Financing      activities:                               |   |   |   |   |   |   |   |   |
| Distributions      to partners                           |   |   | (277,929 | ) |   |   | (924,988 | ) |
| Debt      placement fee paid to General Partner          |   |   | - |   |   |   | (848 | ) |
| Net      cash (used in) financing activities             |   |   | (277,929 | ) |   |   | (925,836 | ) |
|                                                     |   |   |   |   |   |   |   |   |
| Net      increase in cash                                |   |   | 44,157 |   |   |   | (86,683 | ) |
| Cash      beginning of period                            |   |   | 952 |   |   |   | 91,908 |   |
|                                                     |   |   |   |   |   |   |   |   |
| Cash      end of period                                  |   | $ | 45,109 |   |   | $ | 5,225 |   |

----

----

----

----

| At      September 30, 2009 | Bank      A                                                                                  |
|----------------------------|----------------------------------------------------------------------------------------------|
| Total      bank balance    |  $             145,550 |
| FDIC      insurable limit  |  $             250,000 |
|                       |                                                                                         |   |

----

|                                      | Amount                                                                                                                                                                                                                                                                                                                                                       |
|-------------------------------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| Three      Months ended December 31, 2009 |  $                             131,855                                                                                                                                                                 |
| Year      ended December 31, 2010         |                                                        153,586            |
| Year      ended December 31, 2011         |                                                          77,444 |
| Year      ended December 31, 2012         | 13,888                                                                                                                                                                                                                                                                                                                                                       |
|                                      |  $                              376,773                                                                                                                                                           |

| Nine      Months Ended September 30,                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     | 2009                                                                                                                                                                             | 2008                                                                                                                                     |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|------------------------------------------------------------------------------------------------------------------------------------------|
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |                                                                                                                                                                             |                                                                                                                                     |
| Reimbursable Expenses                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |                                                                                                                                                                             |                                                                                                                                     |
| Reimbursable      expenses, which are charged to the Partnership by CCC in connection with      the administration and operation of the Partnership, are allocated to the      Partnership based upon several factors including, but not limited to, the      number of investors, compliance issues, and the number of existing      leases.  See “Summary of Significant Accounting Policies -      Reimbursable Expenses, “above.                                                               |  $                  66,000                                                        |  $              261,000                                       |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |                                                                                                                                                                             |                                                                                                                                     |
| Equipment Acquisition Fee                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |                                                                                                                                                                             |                                                                                                                                     |
| The      General Partner earned an equipment acquisition fee of 4% of the purchase      price of each item of equipment purchased as compensation for the      negotiation of the acquisition of the equipment and lease thereof or sale      under a conditional sales contract.   At September 30,      2009, the remaining balance of prepaid acquisition fees was approximately      $53,000, which will be earned in future periods.                                                                 |  $                     7,000                                       |  $                  7,000                 |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |                                                                                                                                                                             |                                                                                                                                     |
| Debt placement Fee                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |                                                                                                                                                                             |                                                                                                                                     |
| As      compensation for arranging term debt to finance the acquisition of      equipment by the Partnership, the General Partner is paid a fee equal to      1% of such indebtedness; provided, however, that such fee shall be reduced      to the extent the Partnership incurs such fees to third parties,      unaffiliated with the General Partner or the lender, with respect to such      indebtedness and no such fee will be paid with respect to borrowings from      the General Partner or its affiliates. |  $                            - |  $                     800 |

----

|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |                                                                                                                                                                             |                                                                                                                     |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------------------------------------------------------------------------------------------------------------------------|
| Equipment Management Fee                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |                                                                                                                                                                             |                                                                                                                     |
| The      General Partner is entitled to be paid a monthly fee equal to the lesser      of (i) the fees which would be charged by an independent third party for      similar services for similar equipment or (ii) the sum of (a) two percent      of (1) the gross lease revenues attributable to equipment which is subject      to full payout net leases which contain net lease provisions plus (2) the      purchase price paid on conditional sales contracts as received by the      Partnership and (b) 5% of the gross lease revenues attributable to      equipment which is subject to operating and capital      leases.    For the nine months ended September 30,      2009 equipment management fees of approximately $32,000 were earned but      were waived by the General Partner. For the nine months ended September      30, 2008, equipment management fees of approximately $38,000 were earned      by the General Partner and of this amount, approximately $24,000 was      waived by the General Partner in order to benefit f the      Partnership. |  $                            - |  $                14,000            |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |                                                                                                                                                                             |                                                                                                                     |
| Equipment Liquidation Fee                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |                                                                                                                                                                             |                                                                                                                     |
| With      respect to each item of equipment sold by the General Partner (other than      in connection with a conditional sales contract), a fee equal to the      lesser of (i) 50% of the competitive equipment sale commission or (ii)      three percent of the sales price for such equipment is payable to the      General Partner.  The payment of such fee is subordinated to the      receipt by the limited partners of (i) a return of their net capital      contributions and a 10% per annum cumulative return, compounded daily, on      adjusted capital contributions and (ii) the net disposition proceeds from      such sale in accordance with the Partnership Agreement.  Such      fee will be reduced to the extent any liquidation or resale fees are paid      to unaffiliated parties.                                                                                                                                                                                                                                                                 |  $                        1,000                     |  $                  7,000 |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |                                                                                                                                                                             |                                                                                                                     |

|                                                                                                                                                                                                                                           | September      30, 2009                                                                                                                                                                                                                                                                                                  | December      31, 2008                                                                                                                                                                                                                                                                                                    |
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                                                                                                                                                                                                                                           |                                                                                                                                                                                                                                                                                                                     |                                                                                                                                                                                                                                                                                                                      |
| Installment      notes payable to banks; interest ranging from 5.90% to 6.25% due in      monthly and quarterly installments ranging from $859 to $22,096, including      interest, with final payments from January through October      2009 |  $                        31,609                                                                                                                                                            |  $                  186,155                                                                                                                                                                                                |
|                                                                                                                                                                                                                                           |                                                                                                                                                                                                                                                                                                                     |                                                                                                                                                                                                                                                                                                                      |
| Installment      notes payable to banks; interest at 5.75% due in quarterly installments      ranging from $2,528 to $5,083, including interest, with final payments      from January through July 2011                                       |                                                    77,685 |                                                    108,481 |
|                                                                                                                                                                                                                                           |  $                       109,294                                                                                                                                                                 |  $                 294,636                                                                                                                                                                                                      |
|                                                                                                                                                                                                                                                |

----

|                                       | Amount                                                                                                                                                  |
|--------------------------------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------|
|                                       |                                                                                                                                                    |
| Three      months ending December 31, 2009 |  $                       42,051 |
| Year      ended December 31, 2010          | 43,291                                                                                                                                                  |
| Year      ended December 31, 2011          | 23,952                                                                                                                                                  |
|                                       |  $                     109,294            |

| Nine      months ended September 30,                                                                                                   | 2009                                               | 2008                                   |
|----------------------------------------------------------------------------------------------------------------------------------------|----------------------------------------------------|----------------------------------------|
| Lease      income, net of interest expense on notes payable realized as a      result of direct payment of principal by lessee to bank |  $      185,342 |  $    217,995 |

| Nine      months ended September 30,                                                                                    | 2009                                                                                                                                               | 2008                                                                                                                       |
|-------------------------------------------------------------------------------------------------------------------------|----------------------------------------------------------------------------------------------------------------------------------------------------|----------------------------------------------------------------------------------------------------------------------------|
| Forgiveness      of related party payables recorded as a capital    contribution                                        |  $         116,961                                                                               |  $       122,053                                                                   |
| Capital      contribution equipment transfer from CCC                                                                   |  $         152,893                                                                               |  $                   - |
| Debt      assumed in connection with purchase of computer equipment                                                     |  $                            - |  $       117,265                                                                   |
| Equipment      acquisition fees earned by General Partner upon purchase of equipment from      prepaid acquisition fees |  $                   7,424                                                   |  $           6,879                                             |
|                                                                                                                    |                                                                                                                                               |                                                                                                                       |

----

----

| At      September 30, 2009 | Bank      A                                                                                  |
|----------------------------|----------------------------------------------------------------------------------------------|
| Total      bank balance    |  $             145,550 |
| FDIC      insurable limit  |  $             250,000 |

----

----

----

|                                                                                                                                       |                                                             |
|--------------------------------------------------------------------------------------------------------------------------------------------|------------------------------------------------------------------|
|                                                                                                                                       |                                                             |
| Item      2.                                                                                                           | Unregistered      Sales of Equity Securities and Use of Proceeds |
|                         | N/A                                                              |
|                                                                                                                                       |                                                             |
| Item      3.                                                                                                                | Defaults      Upon Senior Securities                             |
|                         | N/A                                                              |
|                                                                                                                                       |                                                             |
| Item      4.                                                                                                                               | Submission      of Matters to a Vote of Securities Holders       |
|                                                                                                                                       | N/A                                                              |
|                                                                                                                                       |                                                             |
| Item      5.                                                                                                                               | Other      Information                                           |
|                                                                                                                                       | N/A                                                              |
|                                                                                                                                       |                                                             |
| Item      6.                                                                                                                               | Exhibits                                                         |

31.1THE RULE 15d-14(a) CERTIFICATION OF PRINCIPAL EXECUTIVEOFFICER

31.2THE RULE 15d-14(a) CERTIFICATION OF PRINCIPAL FINANCIALOFFICER

32.1SECTION 1350 CERTIFICATION OF PRINCIPAL EXECUTIVEOFFICER

32.2SECTION 1350 CERTIFICATION OF PRINCIPAL FINANCIALOFFICER

|              | COMMONWEALTH      INCOME & GROWTH FUND IV                            |
|-------------------|--------------------------------------------------------------------------|
|              | BY:      COMMONWEALTH INCOME & GROWTH FUND, INC., General    Partner |
|              |                                                                     |
|              |                                                                     |
| November 16, 2009 | By: /s/ Kimberly A.      Springsteen-Abbott                              |
| Date              | Kimberly      A. Springsteen-Abbott                                      |
|              | Chief      Executive Officer                                             |
|              |                                                                     |
|              |                                                                     |
| November 16, 2009 | By: /s/ Lynn A.  Franceschina                                            |
| Date              | Lynn      A. Franceschina                                                |
|              | Executive      Vice President, Chief Operating Officer                   |
|              |                                                                     |