|   | · | the      integrity of the financial statements of the  Company, |
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|   | · | the      registered independent public accounting firm’s (the “Auditors”)      qualifications and independence, |
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|   | · | the      performance of the Company’s internal audit function, if applicable, and      the Auditors, and |
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|   | · | the      compliance by the Company with legal and regulatory      requirements. |
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|   | (i) | a      director who is an executive officer or who is, or any time during the      past three years was, an employee of the  Company; |
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|   | (ii) | a      director who is a family member of an individual who is, or at any time      during the past three years was, employed by the Company as an executive      officer; |
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|   | (iii) | a      director who has a relationship that, in the opinion of the Company’s      board of directors, would interfere with the exercise of independent      judgment in carrying out the responsibilities of a    director. |
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|   | (iv) | a      director who accepted, or has a family member who accepted, any compensation      from the Company in excess of $120,000 during any period of 12 consecutive      months within the three years preceding the determination of independence,      other than the following: |
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|   |  (A) | compensation      for board or committee service; |
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|   | (B) | compensation      paid to a family member who is an employee (other than an executive      officer) of the Company; or |
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|   |  (C) | benefits      under a tax-qualified retirement plan, or non-discretionary      compensation; |
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|   | (v) | a      director who is, or has a family member who is, a partner in, or a      controlling shareholder or an executive officer of, any organization to      which the Company made, or from which the Company received, payments for      property or services in the current or any of the past three fiscal years      that exceed 5% of the recipient’s consolidated gross revenues for that      year, or $200,000, whichever is more, other than the      following: |
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|   | (A) | payments      arising solely from investments in the Company’s securities;      or |
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|   |  (B) | payments      under non-discretionary charitable contribution matching      programs |
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|   | (vi) | a      director of the Company who is, or has a family member who is, employed as      an executive officer of another entity where at any time during the past      three years any of the executive officers of the Company served on the      compensation committee of such other entity;or |
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|   | (vii) | a      director who is, or has a family member who is, a current partner of the      Company’s Auditors, or was a partner or employee of the Company’s outside      auditor who worked on the Company’s audit at any time during any of the      past three years. |
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|   | · | An      understanding of generally accepted accounting principles and financials      statements; |
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|   | · | The      ability to assess the general application of such principles in connection      with the accounting for estimates, accruals and  reserves; |
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|   | · | Experience      preparing, auditing, analyzing, or evaluating, financial statements that      present a breadth and level of complexity of accounting issues that are      generally comparable to the breadth and complexity of issues that can      reasonably be expected to be raised by the Company’s financial statements,      or experience actively supervising one or more persons engaged in such      activities; |
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|   | · | An      understanding of internal controls and procedures for financial reporting;      and |
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|   | · | An      understanding of Audit Committeefunctions. |
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|   | · | Education      and experience as a principal financial officer, principal accounting      officer, controller, public accountant, or auditor, or experience in one      or more positions that involve the performance of similar      functions; |
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|   | · | Experience      actively supervising a principal financial officer, principal accounting      officer, controller, public accountant, auditor, or person performing      similar functions; |
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|   | · | Experience      overseeing or assessing the performance of companies or public accountants      with respect to the preparation, auditing, or evaluation of financial      statements; or |
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|   | · | Other      relevant experience. |
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|   | · | Ascertain      that the lead (or concurring) audit partner from any Auditors performing      audit services, serves in that capacity for no more than five fiscal years      of the Company. In addition, ascertain that any partner other than the      lead or concurring partner serves no more than seven years at the partner      level on the Company’s audit. |
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|   | · | As      a committee of the Board, appoint, determine the compensation of, and      oversee the work of the  Auditors of the  Company; |
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|   | · | Approve,      in advance, the provision by the Auditors of any and all permissible      non-audit services, and require the provision of any such non-audit      services be disclosed in periodic reports filed by the Company with the      SEC subject to the de      minimis exceptions for non-audit services described in Section      10A(i)(1)(B) of the Securities Exchange Act of  1934; |
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|   | · | Meet      with the Auditors and financial management of the Company to review the      scope of the proposed audit for the current year and the audit procedures      to be utilized, and at the conclusion thereof review such audit, including      any comments or recommendations of theAuditors; |
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|   | · | Review      with the Auditors and the Company’s financial and accounting management,      the adequacy and effectiveness of the accounting and financial controls of      the Company, and elicit any recommendations for the improvement of such      internal control procedures or particular areas where new or more detailed      controls or procedures are desirable. Particular emphasis should be given      to the adequacy of such internal controls to expose any payments,      transactions, or procedures that might be deemed illegal or otherwise      improper; |
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|   | · | Review      the management’s assessment of internal controls contained in the Form      10-K, which assessment is required by Section 404 of the Sarbanes-Oxley      Act of 2002 and rules of the SEC; |
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|   | · | Review      with management the policies and procedures with respect to officers’      expense accounts and perquisites, including their use of corporate assets,      and consider the results of any review of these areas by the      Auditors; |
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|   | · | Inquire      of management and the Auditors about significant risks or exposures facing      the Company; assess the steps management has taken or proposes to take to      minimize such risks to the Company; and periodically review compliance      with such steps; |
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|   | · | Have      the sole authority to review and approve all related person transactions      between the Company or any subsidiary and any executive officer, director      or affiliate of the Company, including persons or entities controlled by      or under common control with any immediate family members of such      executive officers, directors or affiliates, and such other persons or      entities described in SEC Regulation S-K, Item  404; |
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|   | · | Establish      procedures for the receipt, retention, and treatment of complaints      regarding accounting, internal controls, and Audit Committee matters.      These procedures shall provide for the confidential and anonymous      submission of complaints; |
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|   | · | Require      the Auditors to report to the Audit Committee the critical accounting      policies and practices to be used, all alternative treatments of financial      information within Generally Accepted Accounting Principles that have been      discussed with management, the ramifications of the use of such      alternative disclosures and treatments, the treatment preferred by the      independent auditor, any accounting disagreements between the Auditors and      management, and all other material written communications between the      Auditors and management, such as any management letter or schedule of      unadjusted differences; |
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|   | · | Review      the financial statements to be included in the Annual Report on Form 10-K,      and the disclosures made in management’s discussion and analysis, with      management and the Auditors to determine that the Auditors are satisfied      with the disclosure and content of the financial statements, and to      recommend to the Board whether the audited financial statements should be      included in the Annual Report.  Any changes in accounting      procedures should be explained in the Annual  Report; |
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|   | · | Review      the interim financial statements, management’s discussion and analysis,      and earnings releases with management and the Auditors prior to the filing      of the Company’s Quarterly Report on Form 10-Q. The Audit Committee will      recommend to the Board whether the interim financial statements should be      included in the Form 10-Q. Also, the Audit Committee shall discuss the      results of the quarterly review and any other matters required to be      communicated to the Audit Committee by the Auditors under generally      accepted auditing standards.  The Chair of the Audit Committee      may represent the entire Committee for the purposes of this      review; |
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|   | · | Provide      sufficient opportunity for the Auditors to meet with the members of the      Audit Committee without members of management present. Among the items to      be discussed in these meetings are the  Auditor’s evaluation of      the Company’s financial and accounting personnel, the adequacy of the      Company’s internal controls, and the cooperation that the Auditors      received during the course of theaudit; |
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|   | · | Resolve      all disagreements between the Company’s management and the Auditors      regarding financial reporting; |
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|   | · | Ensure      receipt from the Auditors of a formal written statement delineating all      relationships between the auditors and the Company (consistent with      Independence Standards Board Standard1); |
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|   | · | Engage      in a dialogue with the Auditors with respect to any disclosed      relationships or services that may impact the objectivity of the      Auditors; |
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|   | · | Inquire      about the Auditors’ past and continuing compliance with auditor      independence rules and about their program for enhancing safeguards to      ensure that conflicts do not arise in the  future; |
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|   | · | Take      or recommend that the full Board take appropriate action to oversee the      independence of the Auditors; |
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|   | · | Submit      the minutes of all meetings of the Audit Committee to, or discuss the      matters discussed at each committee meeting with, the    Board; |
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|   | · | Investigate      any matter brought to its attention within the scope of its duties, with      the power to retain outside counsel for this purpose if, in its judgment,      that is appropriate; |
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|   | · | Review      the Company’s Code of Ethics and the Company’s compliance      therewith; |
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|   | · | Review      and discuss with management all Section 302 and 906 certifications that      are required; |
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|   | · | Recommend      to the Board policies for the Company’s hiring of employees or former      employees of the Auditors who were engaged on the Company’s account      (recognizing that the Sarbanes-Oxley Act of 2002 does not permit any      person in a financial reporting oversight role to have participated in the      Company’s audit as an employee of the Auditors during the one-year period      preceding the audit and professional engagement  period); |
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|   | · | Review      any reports of the Auditors mandated by Section 10A of the Securities      Exchange Act of 1934 and obtain from the Auditors any information with      respect to illegal acts in accordance with Section  10A; |
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|   | · | Discuss      with management any second opinions sought from an accounting firm other      than the Company’s Auditors, including the substance and reasons for      seeking any such opinion; |
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|   | · | Review      the appointment, reassignment or dismissal of the Chief Financial      Officer; |
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|   | · | On      at least an annual basis, review with the Company’s counsel, any legal      matters that could have a significant impact on the organization's      financial statements, the Company’s compliance with applicable laws and      regulations, inquiries received from regulators or governmental agencies;      and |
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|   | · | Perform      any other activities consistent with this Charter, the Company’s Bylaws      and governing law, as the Committee or the Board deems necessary or      appropriate. |
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