|       (a)    | Engage      in and promote honest and ethical conduct, including the ethical handling      of actual or apparent conflicts of interest between personal and      professional relationships; |
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|       (b)    | Avoid      conflicts of interest and to disclose to the Audit Committee any material      transaction or relationship that reasonably could be expected to give rise      to such a conflict; |
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|       (c)    | Take      all reasonable measures to protect the confidentiality of non-public      information about Viking or its subsidiaries and their customers obtained      or created in connection with your activities and to prevent the      unauthorized disclosure of such information unless required by applicable      law or regulation or legal or regulatory  process; |
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|       (d)    | Produce      full, fair, accurate, timely, and understandable disclosure in reports and      documents that Viking or its subsidiaries files with, or submits to, the      Securities and Exchange Commission and other regulators and in other      public communications made by Viking or its  subsidiaries; |
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|       (e)    | Comply      with applicable governmental laws, rules and regulations, as well as the      rules and regulations of self-regulatory organizations of which Viking or      its subsidiaries is a member;and |
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|       (f)    | Promptly      report any possible violation of this Financial Professionals’ Code of      Conduct to the AuditCommittee. |
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