<PAGE>

                     U.S. SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

                                   FORM 10-QSB

         QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE
                  SECURITIES EXCHANGE ACT OF 1934

                  For the quarterly period ended March 31, 2003

Commission File Number 0-29525

                               DEBT RESOLVE, INC.
                               ------------------
        (Exact name of small business issuer as specified in its charter)

       Delaware                                                 33-0889197
       --------                                                 ----------
(State of incorporation)                                 (I.R.S Employer ID No.)

           707 Westchester Avenue, Suite 213, White Plains, New York 10604
           ---------------------------------------------------------------
                    (Address of principal executive offices)

                                 (914) 949-5500
                                 --------------
                           (Issuer's telephone number)

                           LOMBARDIA ACQUISITION CORP.
                           ---------------------------
      (Former name, address and fiscal year, if changed since last report)

Check whether the issuer (1) filed all reports required to be filed by Section
13 or 15(d) of the Exchange Act during the past 12 months (or for such shorter
period that the registrant was required to file such reports), and (2) has been
subject to such filing requirements for the past 90 days. Yes [X] No [ ]

As of May 7, 2003, the Company had 26,600,000 shares of its $.001 par value
common stock issued and outstanding.

Transitional Small Business Disclosure Format: Yes [ ] No [X].



<PAGE>

                               DEBT RESOLVE, INC.

                                      INDEX
                                                                            Page

PART 1 -   Financial Information

      Item 1    Financial Statements

                Condensed Balance Sheet at March 31, 2003 (unaudited)       3

                Condensed Statements of Operations for the Quarters
                      Ended March 31, 2003 and 2002 (unaudited)             4

                Condensed Statements of Cash Flows for the Quarters
                      Ended March 31, 2003 and 2002(unaudited)              5

                Notes to Condensed Financial Statements (unaudited)         6

      Item 2    Management's Discussion and Analysis
                      Or Plan of Operation                                  9

      Item 3    Controls and Procedures                                     9

PART II -  Other Information

      Item 1 - Legal Proceedings                                            9

      Item 2 - Changes in Securities and Use of Proceeds                    9

      Item 3 - Defaults Upon Senior Securities                              9

      Item 4 - Submission of Matters to a Vote of Security Holders          9

      Item 5 - Other Information                                            9

      Item 6 - Exhibits and Reports on Form 8-K                            10

               Signatures                                                  10

               Certifications                                              11



<PAGE>
PART I.   FINANCIAL INFORMATION

Item 1.   Financial Statements

                               DEBT RESOLVE, INC.
                          (A Development Stage Company)
                             Condensed Balance Sheet
                                   (Unaudited)
                                 March 31, 2003

                                         ASSETS

Current assets
   Cash                                                              $   10,600
                                                                     -----------
Total assets                                                         $   10,600
                                                                     ===========

                          LIABILITIES AND SHAREHOLDERS' DEFICIT

Current liabilities
   Shareholders' loans                                               $   58,500
   Accounts payable and accrued expenses                                278,839
                                                                     -----------
Total liabilities                                                       337,339
                                                                     -----------
Shareholders' deficit

   Preferred stock, 10,000,000 shares authorized,
   $.001 par value, none issued and outstanding                              --
   Common stock, 50,000,000 shares authorized,
   $.001 par value, 26,600,000 shares issued and outstanding             26,600
   Additional paid in capital                                             5,242
   Deficit accumulated during the development stage                    (358,581)
                                                                     -----------
      Net shareholders' deficit                                        (326,739)
                                                                     -----------
                                                                     $   10,600
                                                                     ===========

                           See notes to financial statements



<PAGE>
<TABLE>

                               DEBT RESOLVE, INC.
                          (A Development Stage Company)
                       Condensed Statements of Operations
                                   (Unaudited)

<CAPTION>
                                                                        Cumulative
                                                     Three months     from inception
                                                    ended March 31,  (April 21, 1997)
                                              -----------------------  to March 31,
                                                 2003         2002        2003
                                              ----------   ----------   ----------
<S>                                           <C>          <C>          <C>
Costs and expenses

  Research and development                    $ 129,351    $     --     $ 129,351
  General and administrative                    223,488         908       229,230
                                              ----------   ---------    ----------
         Net loss                             $(352,839)   $   (908)    $(358,581)
                                              ==========   =========    ==========

Basic and diluted net loss per common share   $   (0.02)         --
                                              ==========   ========

Basic and diluted weighted average
 number of common shares outstanding          23,120,000    500,000
                                              ==========   ========

</TABLE>

                           See notes to financial statements



<PAGE>
<TABLE>
                                      DEBT RESOLVE, INC.
                                 (A Development Stage Company)
                              Condensed Statements of Cash Flows
                                          (Unaudited)

<CAPTION>
                                                                                  Cumulative
                                                            Three months        from inception
                                                           ended March 31,     (April 21, 1997)
                                                      -------------------------   to March 31,
                                                          2003         2002          2003
                                                      -----------   -----------   -----------
<S>                                                  <C>          <C>          <C>
Cash flows from operating activities

  Net loss                                            $ (352,839)   $     (908)   $ (358,581)
  Adjustments to reconcile net loss to net cash
    used by operating activities

    Increase in accounts payable and accrued expenses    278,839            --       278,839
                                                      -----------   -----------   -----------
    Net cash used by operating activities                (74,000)         (908)      (79,742)
                                                      -----------   -----------   -----------

Cash flows from investing activities                          --            --            --
                                                      -----------   -----------   -----------

Cash flows from financing activities
  Issuance of common stock                                26,100            --        26,600
  Capital contribution                                        --           908         5,242
  Shareholders' loans                                     58,500            --        58,500
                                                      -----------   -----------   -----------
    Net cash provided by financing activities             84,600           908        90,342
                                                      -----------   -----------   -----------

Net increase (decrease) in cash                           10,600            --        10,600
                                                      -----------   -----------   -----------

Cash, beginning of period                                     --            --            --

Cash, end of period                                   $   10,600    $       --    $   10,600
                                                      ===========   ===========   ===========
</TABLE>

                               See notes to financial statements


<PAGE>

                               DEBT RESOLVE, INC.
                          (A DEVELOPMENT STAGE COMPANY)
                     Notes to Condensed Financial Statements
                                   (Unaudited)
                                 MARCH 31, 2003

NOTE A COMPANY BACKGROUND

Lombardia Acquisition Corp.("LAC"), a Delaware corporation, was formed on April
21, 1997. As explained in Item 2 below, LAC has been inactive and has
historically had no significant assets, liabilities or operations.

On February 24, 2003, Charles S. Brofman, James D. Burchetta and Michael S.
Harris (collectively, the "Principal Stockholders") purchased 22,500,000
newly-issued shares of LAC's common stock, representing 84.6% of the then
outstanding common shares. Pursuant to a Stock Purchase Agreement dated February
20, 2003 and effective January 13, 2003, between LAC and each of the Principal
Stockholders, LAC received an aggregate cash payment of $22,500 in consideration
for the sale of such shares to the Principal Stockholders.

On February 24, 2003, in accordance with LAC's by-laws for filling newly-created
board vacancies, Danilo Cacciamatta, the sole existing director, appointed
Messrs. Brofman, Burchetta, Harris and Lawrence E. Dwyer, Jr. to the board of
directors of LAC. Also on February 24, 2003, Mr. Burchetta was named Co-Chairman
of the Board, President and Chief Executive Officer, Mr. Brofman was named
non-executive Co-Chairman of the Board, and Mr. Harris was named Executive Vice
President and General Counsel. Mr. Cacciamatta resigned his position as Chief
Executive Officer and continues to serve as LAC's Chief Financial Officer.
Effective May 1, 2003, William Mooney, Jr. was elected to the Board of
Directors.

On May 7, 2003, following approvals by both LAC's Board of Directors and
majority stockholders in compliance with federal securities laws, the
Certificate of Incorporation of LAC was amended to change LAC's name to Debt
Resolve, Inc. (the "Company") and increase the number of the Company's
authorized shares of common stock from 20,000,000 to 50,000,000.

NOTE B BASIS OF PRESENTATION

The accompanying unaudited financial statements have been prepared in accordance
with generally accepted accounting principles for interim financial information.
Accordingly, they do not include all of the information required by generally
accepted accounting principles for complete financial statements. In the opinion
of management, all adjustments (consisting of normal recurring adjustments)
considered necessary for a fair presentation have been included. Operating
results for the quarter ended March 31, 2003 are not necessarily indicative of
the results for any future period. These statements should be read in
conjunction with the Company's audited financial statements and notes thereto
for the year ended December 31, 2002.

NOTE C SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND RECENT DEVELOPMENTS

Use of estimates

The preparation of financial statements in conformity with generally accepted
accounting principles requires management to make estimates and assumptions that
affect certain reported amounts and disclosures. Accordingly, actual results
could differ from those estimates.

Income taxes

The Company reports certain expenses differently for financial and tax reporting
purposes and, accordingly, provides for the related deferred taxes. Income taxes
are accounted for under the liability method in accordance with Statement of
Financial Accounting Standards 109, Accounting for Income Taxes.



<PAGE>

NOTE C SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND RECENT DEVELOPMENTS
(Continued)

Basic and diluted net loss per share

Net loss per share is calculated in accordance with Statement of Financial
Accounting Standards 128, Earnings Per Share ("SFAS 128"), which superseded
Accounting Principles Board Opinion 15 ("APB 15"). Basic net loss per share is
based upon the weighted average number of common shares outstanding. Diluted net
loss per share is based on the assumption that all dilutive convertible shares,
stock options and warrants were converted or exercised. Dilution is computed by
applying the treasury stock method. Under this method, options and warrants are
assumed to be exercised at the beginning of the period (or at the time of
issuance, if later), and as if funds obtained thereby were used to purchase
common stock at the average market price during the period. At March 31, 2003
there were no dilutive convertible shares, stock options or warrants.

Stock-based compensation

SFAS No. 123 prescribes accounting and reporting standards for all stock-based
compensation plans, including employee stock options, restricted stock, employee
stock purchase plans and stock appreciation rights. SFAS No. 123 requires
compensation expense to be recorded (i) using the new fair value method or (ii)
using the existing accounting rules prescribed by Accounting Principles Board
Opinion No. 25, "Accounting for Stock Issued to Employees" (APB 25) and Related
interpretations with proforma disclosure of what net income and earnings per
share would have been had the Company adopted the new fair value method. The
Company has chosen to account for stock-based compensation using APB 25, and has
adopted the disclosure only provisions of SFAS 123. Accordingly, compensation
cost for stock options is measured as the excess, if any, of the quoted market
price of the Company's stock at the date of the grant over the amount an
employee is required to pay for the stock. The Company accounts for stock-based
compensation issued to non-employees and consultants in accordance with the
provisions of SFAS 123 and the Emerging Issues Task Force consensus in Issue No.
96-18 ("EITF 96-18"), "Accounting for Equity Instruments that are Issued to
Other Than Employees for Acquiring or in Conjunction with Selling, Goods or
Services". Valuation of shares for services is based on the estimated fair
market value of the services performed.

Recent accounting developments

On July 20, 2001, the FASB issued SFAS No. 141, "Business Combinations," and
SFAS No. 142, "Goodwill and Other Intangible Assets." These statements, which
make significant changes to the accounting for business combinations, goodwill,
and intangible assets, had no impact on the Company's financial statements.

SFAS No. 141 establishes new standards for accounting and reporting requirements
for business combinations and will require that the purchase method of
accounting be used for all business combinations initiated after June 30, 2001.
Use of the pooling-of-interests method will be prohibited. This statement is
effective for business combinations completed after June 30, 2001.

SFAS No. 142 establishes new standards for goodwill acquired in a business
combination and eliminates amortization of goodwill and instead sets forth
methods to periodically evaluate goodwill for impairment. Intangible assets with
a determinable useful life will continue to be amortized over that period. This
statement became effective January 1, 2002.

In June 2001, the FASB issued SFAS No. 143, "Accounting for Asset Retirement
Obligations". SFAS 143 addresses financial accounting and reporting for
obligations associated with the retirement of tangible long-lived assets and the
associated asset retirement costs. This Statement is effective for financial
statements issued for fiscal years beginning after June 15, 2002. The impact of
the adoption of SFAS 143 on the Company's reported operating results, financial
position and existing financial statement disclosure is not expected to be
material.



<PAGE>

Recent accounting developments (continued)

In August 2001, SFAS No. 144, "Accounting for the Impairment or Disposal of
Long-Lived Assets" ("SFAS 144"), was issued. This statement addresses financial
accounting and reporting for the impairment or disposal of long-lived assets and
broadens the definition of what constitutes a discontinued operation and how the
results of a discontinued operation are to be measured and presented. The
provisions of SFAS 144 are effective for financial statements issued for fiscal
years beginning after December 15, 2001. SFAS 144 had no impact on the Company's
financial statements.

In May 2002, SFAS No. 145, Rescission of FASB Statements Nos. 4, 44, and 64,
Amendment of FASB Statement No. 13, and Technical Corrections ("SFAS 145") was
issued.

SFAS 145 rescinds the automatic treatment of gains or losses from
extinguishments of debt as extraordinary unless they meet the criteria for
extraordinary items as outlined in APB Opinion No. 30, Reporting the Results of
Operations, Reporting the Effects of Disposal of a Segment of a Business, and
Extraordinary, Unusual and Infrequently Occurring Events and Transactions. SFAS
145 also requires sale-leaseback accounting for certain lease modifications that
have economic effects that are similar to sale-leaseback transactions and makes
various technical corrections to existing pronouncements. The provisions of SFAS
145 related to the rescission of FASB Statement 4 are effective for fiscal years
beginning after May 15, 2002, with early adoption encouraged. All other
provisions of SFAS 145 are effective for transactions occurring after May 15,
2002, with early adoption encouraged. The Company does not anticipate that
adoption of SFAS 145 will have a material effect on its earnings or financial
position.

In December 2002, the FASB issued SFAS No. 148 "Accounting for Stock Based
Compensation-Transition and Disclosure". SFAS No. 148 amends SFAS No. 123,
"Accounting for Stock Based Compensation", to provide alternative methods of
transition for a voluntary change to the fair value based method of accounting
for stock-based employee compensation. In addition, this Statement amends the
disclosure requirements of Statement 123 to require prominent disclosures in
both annual and interim financial statements about the method of accounting for
stock-based employee compensation and the effect of the method used, on reported
results. The Company's adoption of SFAS No. 148 did not have a material impact
on its financial position or results of operations, cash flows or disclosures.

NOTE C GOING CONCERN

The accompanying financial statements have been prepared in conformity with
generally accepted accounting principles, which contemplate continuation of the
Company as a going concern. Additional capital infusion is necessary in order to
execute the Company's business plan and achieve profitable operations. This
factor raises substantial doubt about the Company's ability to continue as a
going concern. The Company's management intends to raise additional funds
through private equity offerings. However, there can be no assurance that
management will be successful in this endeavor.



<PAGE>

ITEM 2 - MANAGEMENT'S DISCUSSION AND ANALYSIS OR PLAN OF OPERATION

Debt Resolve, Inc., formerly known as Lombardia Acquisition Corp., is currently
developing and intends to commercialize a user-friendly online system for the
settlement and collection of credit card receivables and other consumer debt.
Lombardia Acquisition Corp. was formed in April 1997, under the laws of the
State of Delaware, and until early 2003, was inactive and had no significant
operations. In February 2003, James D. Burchetta, Charles S. Brofman and Michael
J. Harris purchased shares of common stock of Lombardia Acquisition Corp.
representing a majority of such shares. Together with Danilo Cacciamatta, who
previously served as the company's sole officer and director and continues as
its Chief Financial Officer, these individuals refocused the company's business
purpose. In May 2003, the corporate name of the company was changed to Debt
Resolve, Inc. to reflect that purpose. During the last several months, Debt
Resolve has performed product engineering and development work on its proposed
software product, and prepared a business plan.

During the quarter ended March 31, 2003, the Company issued an aggregate of
26,100,000 shares of its common stock to the members of its new management group
for aggregate cash proceeds of $26,100. In addition, the Company obtained
private funding advances from two of its shareholders. As of March 31, 2003,
these funds amounted to $58,500. The two shareholders have indicated that they
intend to convert their advances into the Company's common stock at $.20 per
share.

The Company's research and development and general and administrative expenses
for the first quarter of 2003 were incurred principally in conjunction with
employment and consulting agreements with members of its new management team.

The Company is classified as a development stage company because its principal
activities involve seeking to acquire the capital necessary to execute its
business plan. There can be no assurance that the Company will be successful in
its business plan.

ITEM 3 - CONTROLS AND PROCEDURES

Within the 90 days prior to the date of this report, we carried out an
evaluation, under the supervision and with the participation of management,
including our Chief Executive Officer and Chief Financial Officer, of the
effectiveness of the design and operations of our disclosure controls and
procedures, as defined in Exchange Act Rule 13a-14. Based upon that evaluation,
the sole officer concluded that our disclosure controls and procedures are
effective in timely alerting management to material information relating to the
Company required to be included in our periodic SEC filings. There have been no
significant changes in our internal controls or in other factors that could
significantly affect internal controls subsequent to the date of our most recent
evaluation, including any corrective actions with regard to significant
deficiencies and material weaknesses.

PART II OTHER INFORMATION

ITEM 1 - LEGAL PROCEEDINGS

None

ITEM 2 - CHANGES IN SECURITIES AND USE OF PROCEEDS

Please refer to PART I, Item 2 above.

ITEM 3 - DEFAULTS UPON SENIOR SECURITIES

None

ITEM 4 - SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS

None

ITEM 5 - OTHER INFORMATION

None



<PAGE>

ITEM 6 - EXHIBITS AND REPORTS ON FORM 8-K

(a) Exhibits

None

(b) Reports on Form 8-K

Form 8-K filed with the SEC on March 11, 2003.

                                   SIGNATURES

In accordance with the requirements of the Securities Exchange Act of 1934, the
registrant has caused this report to be signed on its behalf by the undersigned,
thereunto duly authorized.

                                          DEBT RESOLVE, INC.

                                          By: /s/ Danilo Cacciamatta
                                              ------------------------
                                              Danilo Cacciamatta
                                              Chief Financial Officer
Dated: May 7, 2003



<PAGE>

                    CERTIFICATION OF CHIEF EXECUTIVE OFFICER

I, James D. Burchetta, Chief Executive Officer of Debt Resolve, Inc. (the
"Company"), certify that:

1.   I have reviewed this quarterly report on Form 10-QSB of Debt Resolve, Inc.;

2.   Based on my knowledge, this quarterly report does not contain any untrue
     statement of a material fact or omit to state a material fact necessary to
     make the statements made, in light of the circumstances under which such
     statements are made, not misleading with respect to the period covered by
     this quarterly report;

3.   Based on my knowledge, the financial statements, and other financial
     information included in this quarterly report, fairly present in all
     material respects the financial condition, results of operations and cash
     flows of the registrant as of, and for the periods presented in this
     quarterly report;.

4.   The registrant's other certifying officers and I are responsible for
     establishing and maintaining disclosure controls and procedures (as defined
     in Exchange Act Rules 13a-14 and 15d-14) for the registrant and have:

     a.   Designed such disclosure controls and procedures to ensure that
          material information relating to the registrant is made known to us by
          others within those entities, particularly during the period in which
          this quarterly report is being prepared;

     b.   Evaluated the effectiveness of the registrant's disclosure controls
          and procedures as of a date within 90 days prior to the filing date of
          this quarterly report (the "Evaluation Date"); and

     c.   Presented in this quarterly report our conclusions about the
          effectiveness of the disclosure controls and procedures based on our
          evaluation as of the Evaluations Date;

5.   The registrant's other certifying officers and I have disclosed, based on
     our most recent evaluation, to the registrant's auditors and the audit
     committee of registrant's board of directors (or persons performing the
     equivalent functions):

     a.   All significant deficiencies in the design or operation of internal
          controls which could adversely affect the registrant's ability to
          record, process, summarize and report financial data and have
          identified for the registrant's auditors any material weakness in
          internal controls; and

     b.   Any fraud, whether or not material that involves management or other
          employees who have a significant role in the registrant's internal
          controls; and

6.   The registrant's other certifying officers and I have indicated in this
     quarterly report whether there were significant changes in internal control
     or in other factors that could significantly affect internal controls or in
     other factors that could significantly affect internal controls subsequent
     to the date of our most recent evaluation, including any corrective actions
     with regard to significant deficiencies and material weaknesses.

Date: May 7, 2003                       /s/ JAMES D. BURCHETTA
                                        ------------------------------
                                        James D. Burchetta
                                        Chief Executive Officer

In connection with the Quarterly Report of Debt Resolve, Inc.(the "Company") on
Form 10-QSB for the quarter ended March 31, 2003, as filed with the Securities
and Exchange Commission on the date hereof (the "Report"), I, James D.
Burchetta, Chief Executive Officer of the Company, certify, pursuant to 18
U.S.C. Sec. 1350, as adopted pursuant to Sec. 906 of the Sarbanes-Oxley Act of
2002, that:

1.   The Report fully complies with the requirements of Sections 13(a) or 15(d)
     of the Securities Exchange Act of 1934; and

2.   Information contained in the Report fairly presents, in all material
     respects, the financial condition and results of operations of the Company.

Date: May 7, 2003                       /s/ JAMES D. BURCHETTA
                                        ------------------------------
                                        James D. Burchetta
                                        Chief Executive Officer



<PAGE>

                  CERTIFICATION OF PRINCIPAL FINANCIAL OFFICER

I, Danilo Cacciamatta, Chief Financial Officer of Debt Resolve Inc. (the
"Company"), certify that:

1.   I have reviewed this quarterly report on Form 10-QSB of Debt Resolve, Inc.;

2.   Based on my knowledge, this quarterly report does not contain any untrue
     statement of a material fact or omit to state a material fact necessary to
     make the statements made, in light of the circumstances under which such
     statements are made, not misleading with respect to the period covered by
     this quarterly report;

3.   Based on my knowledge, the financial statements, and other financial
     information included in this quarterly report, fairly present in all
     material respects the financial condition, results of operations and cash
     flows of the registrant as of, and for the periods presented in this
     quarterly report;.

4.   The registrant's other certifying officers and I are responsible for
     establishing and maintaining disclosure controls and procedures (as defined
     in Exchange Act Rules 13a-14 and 15d-14) for the registrant and have:

     a.   Designed such disclosure controls and procedures to ensure that
          material information relating to the registrant is made known to us by
          others within those entities, particularly during the period in which
          this quarterly report is being prepared;

     b.   Evaluated the effectiveness of the registrant's disclosure controls
          and procedures as of a date within 90 days prior to the filing date of
          this quarterly report (the "Evaluation Date"); and

     c.   Presented in this quarterly report our conclusions about the
          effectiveness of the disclosure controls and procedures based on our
          evaluation as of the Evaluations Date;

5.   The registrant's other certifying officers and I have disclosed, based on
     our most recent evaluation, to the registrant's auditors and the audit
     committee of registrant's board of directors (or persons performing the
     equivalent functions):

     a.   All significant deficiencies in the design or operation of internal
          controls which could adversely affect the registrant's ability to
          record, process, summarize and report financial data and have
          identified for the registrant's auditors any material weakness in
          internal controls; and

     b.   Any fraud, whether or not material that involves management or other
          employees who have a significant role in the registrant's internal
          controls; and

6.   The registrant's other certifying officers and I have indicated in this
     quarterly report whether there were significant changes in internal control
     or in other factors that could significantly affect internal controls or in
     other factors that could significantly affect internal controls subsequent
     to the date of our most recent evaluation, including any corrective actions
     with regard to significant deficiencies and material weaknesses.

     Date: May 7, 2003                  /s/ DANILO CACCIAMATTA
                                        ------------------------------
                                        Danilo Cacciamatta
                                        Chief Financial Officer

In connection with the Quarterly Report of Debt Resolve, Inc.(the "Company") on
Form 10-QSB for the quarter ended March 31, 2003, as filed with the Securities
and Exchange Commission on the date hereof (the "Report"), I, Danilo
Cacciamatta, Chief Financial Officer of the Company, certify, pursuant to 18
U.S.C. Sec. 1350, as adopted pursuant to Sec. 906 of the Sarbanes-Oxley Act of
2002, that:

     1.   The Report fully complies with the requirements of Sections 13(a) or
          15(d) of the Securities Exchange Act of 1934; and

     2.   Information contained in the Report fairly presents, in all material
          respects, the financial condition and results of operations of the
          Company.

         Date: May 7, 2003              /s/ DANILO CACCIAMATTA
                                        -------------------------------
                                        Danilo Cacciamatta
                                        Chief Financial Officer