----

----

**UNITED      STATES**

**SECURITIES      AND EXCHANGE COMMISSION**

**FORM      10-Q**

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

| o | TRANSITION                REPORT PURSUANT TO SECTION 13 OR 15 (d) OF THE SECURITIES EXCHANGE                ACT OF                1934 |
|---|----------------------------------------------------------------------------------------------------------------------------------------|

|   | For                the transition period from _____ to                _____ |
|--------|-----------------------------------------------------------------------------|

**RIDGEWOOD      ELECTRIC POWER TRUST IV**

| Delaware                                                                                    |   | 22-3324608                                          |
|---------------------------------------------------------------------------------------------|--------|-----------------------------------------------------|
| (State                of Other Jurisdictionof                Incorporation or Organization) |   | (I.R.S.                Employer Identification No.) |

| 1314                King Street, Wilmington, Delaware   |   | 19801                     |
|---------------------------------------------------------|--------|---------------------------|
| (Address                of Principal Executive Offices) |   | (Zip                Code) |

|   | (302)                  888-7444                                         |   |
|--------|-------------------------------------------------------------------------|--------|
|   | (Issuer’s                  Telephone Number, Including Area Code) |   |

|                                                                                                             |
|------------------------------------------------------------------------------------------------------------------|
| (Former                name, former address and former fiscal year, if changed since last                report) |

----

----

----

**RIDGEWOOD      ELECTRIC POWER TRUST IV**

**FORM      10-Q**

**INDEX**

|                    |                                                                                            | Page   |   |
|-------------------------|-------------------------------------------------------------------------------------------------|--------|--------|
| PART                I.  | FINANCIAL                INFORMATION                                                            |   |   |
|                    |                                                                                            |   |   |
| Item                1.  | Financial                Statements                                                             |   | 3      |   |
|                    |                                                                                            |   |   |   |
| Item                2.  | Management’s                Discussion and Analysis of Financial                Condition |   |   |   |
|                    |    and                Results of                Operations                       |   | 9      |   |
|                    |                                                                                            |   |   |   |
| Item                3.  | Quantitative                and Qualitative Disclosures About Market                Risk        |   | 11     |   |
|                    |                                                                                            |   |   |   |
| Item                4.  | Controls                and Procedures                                                          |   | 11     |   |
|                    |                                                                                            |   |   |   |
| PART                II. | OTHER                INFORMATION                                                                |   |   |   |
|                    |                                                                                            |   |   |   |
| Item                1.  | Legal                Proceedings                                                                |   | 12     |   |
|                    |                                                                                            |   |   |   |
| Item                1A. | Risk                Factors                                                                     |   | 12     |   |
|                    |                                                                                            |   |   |   |
| Item                2.  | Unregistered                Sales of Equity Securities and Use of                Proceeds       |   | 12     |   |
|                    |                                                                                            |   |   |   |
| Item                3.  | Defaults                Upon Senior Securities                                                  |   | 12     |   |
|                    |                                                                                            |   |   |   |
| Item                4.  | Submission                of Matters to a Vote of Security                Holders               |   | 12     |   |
|                    |                                                                                            |   |   |   |
| Item                5.  | Other                Information                                                                |   | 12     |   |
|                    |                                                                                            |   |   |   |
| Item                6.  | Exhibits                                                                                        |   | 12     |   |
|                    |                                                                                            |   |   |   |
| SIGNATURES              |                                                                                            |   | 13     |   |

----

**PART      I.   FINANCIAL INFORMATION**

**ITEM      1.   FINANCIAL      STATEMENTS**

| **RIDGEWOOD                ELECTRIC POWER TRUST IV**                                                                                                                                                          |   |
|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|
| **CONDENSED                CONSOLIDATED BALANCE SHEETS**                                                                                                                                                      |   |
| *(in                thousands, except share data)*                                                                                                                                                            |   |
|                                                                                                                                                                                                          |   |   |   |   |   |   |
|                                                                                                                                                                                                          |   | June                30, |   |   | December                31, |   |
|                                                                                                                                                                                                          |   | 2006 |   |   | 2005 |   |
| ASSETS                                                                                                                                                                                                        |   | (unaudited) |   |   |   |   |
| Current                assets:                                                                                                                                                                                |   |   |   |   |   |   |
| Cash                                                                                                                                                                                                          |   | $ | 1,315 |   |   | $ | 639 |   |
| Accounts                receivable                                                                                                                                                                            |   |   | 1,890 |   |   |   | 2,045 |   |
| Notes                receivable, affiliates – current portion                                                                                                                                           |   |   | - |   |   |   | 207 |   |
| Due                from affiliates                                                                                                                                                                            |   |   | 44 |   |   |   | 95 |   |
| Prepaid                expenses and other current assets                                                                                                                                                      |   |   | 106 |   |   |   | 102 |   |
|         Total                current assets                                                                                                                           |   |   | 3,355 |   |   |   | 3,088 |   |
| Notes                receivable, affiliates – noncurrent portion                                                                                                                                        |   |   | 5,128 |   |   |   | 4,926 |   |
| Investments                                                                                                                                                                                                   |   |   | 4,239 |   |   |   | 4,174 |   |
| Plant                and equipment, net                                                                                                                                                                       |   |   | 8,952 |   |   |   | 9,351 |   |
| Intangibles,                net                                                                                                                                                                               |   |   | 2,159 |   |   |   | 2,460 |   |
| Other                assets                                                                                                                                                                                   |   |   | 405 |   |   |   | 405 |   |
|                                                                                                                                                                                                          |   |   |   |   |   |   |   |   |
|                                Total assets                                                                                        |   | $ | 24,238 |   |   | $ | 24,404 |   |
|                                                                                                                                                                                                          |   |   |   |   |   |   |   |   |
| LIABILITIES                AND SHAREHOLDERS’ EQUITY                                                                                                                                                     |   |   |   |   |   |   |   |   |
| Current                liabilities:                                                                                                                                                                           |   |   |   |   |   |   |   |   |
| Accounts                payable                                                                                                                                                                               |   | $ | 347 |   |   | $ | 582 |   |
| Accrued                royalty expense                                                                                                                                                                        |   |   | 393 |   |   |   | 409 |   |
| Due                to affiliates                                                                                                                                                                              |   |   | 778 |   |   |   | 943 |   |
|                                Total current liabilities                                                                           |   |   | 1,518 |   |   |   | 1,934 |   |
| Minority                interest                                                                                                                                                                              |   |   | 4,986 |   |   |   | 4,632 |   |
|                                Total  liabilities                                                                        |   |   | 6,504 |   |   |   | 6,566 |   |
|                                                                                                                                                                                                          |   |   |   |   |   |   |   |   |
| Commitments                and contingencies                                                                                                                                                                  |   |   |   |   |   |   |   |   |
|                                                                                                                                                                                                          |   |   |   |   |   |   |   |   |
| Shareholders’                equity:                                                                                                                                                                    |   |   |   |   |   |   |   |   |
|      Shareholders’                equity (476.8875 Investor Shares          issued                and outstanding)           |   |   | 17,825 |   |   |   | 17,928 |   |
|      Managing                Shareholder’s accumulated deficit         (1                management share issued and outstanding) |   |   | (91 | ) |   |   | (90 | ) |
|                                Total shareholders’ equity                                                                    |   |   | 17,734 |   |   |   | 17,838 |   |
|                                                                                                                                                                                                          |   |   |   |   |   |   |   |   |
|                                Total liabilities and shareholders’ equity                                                    |   | $ | 24,238 |   |   | $ | 24,404 |   |

*The      accompanying notes are an integral part of these financial      statements.*

----

| **RIDGEWOOD                ELECTRIC POWER TRUST IV**                                                                                                      |   |
|-----------------------------------------------------------------------------------------------------------------------------------------------------------|--------|
| **CONDENSED                CONSOLIDATED STATEMENTS OF OPERATIONS**                                                                                        |   |
| *(unaudited,                in thousands, except per share data)*                                                                                         |   |
|                                                                                                                                                      |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                                                                                                      |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                                                                                                      |   | Six                Months Ended June 30, |   |   | Three                Months Ended June 30, |   |
|                                                                                                                                                      |   | 2006 |   |   | 2005 |   |   | 2006 |   |   | 2005 |   |
|                                                                                                                                                      |   |   |   |   |   |   |   |   |   |   |   |   |
| Power                generation revenue                                                                                                                   |   | $ | 3,763 |   |   | $ | 3,789 |   |   | $ | 1,884 |   |   | $ | 1,872 |   |
| Renewable                attribute revenue                                                                                                                |   |   | 1,947 |   |   |   | 2,003 |   |   |   | 958 |   |   |   | 946 |   |
| Sublease                revenue                                                                                                                           |   |   | 288 |   |   |   | 285 |   |   |   | 144 |   |   |   | 142 |   |
|       Total                revenues                                                                                         |   |   | 5,998 |   |   |   | 6,077 |   |   |   | 2,986 |   |   |   | 2,960 |   |
|                                                                                                                                                      |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Cost                of revenues                                                                                                                           |   |   | 4,501 |   |   |   | 4,542 |   |   |   | 2,337 |   |   |   | 2,340 |   |
|                                                                                                                                                      |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Gross                profit                                                                                                                               |   |   | 1,497 |   |   |   | 1,535 |   |   |   | 649 |   |   |   | 620 |   |
|                                                                                                                                                      |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Operating                expenses:                                                                                                                        |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|         General                and administrative expenses                                                        |   |   | 112 |   |   |   | 161 |   |   |   | 45 |   |   |   | 94 |   |
|         Management                fee to the Managing Shareholder                                                 |   |   | 268 |   |   |   | 223 |   |   |   | 134 |   |   |   | 111 |   |
|                    Total                operating expenses |   |   | 380 |   |   |   | 384 |   |   |   | 179 |   |   |   | 205 |   |
|                                                                                                                                                      |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Income                from operations                                                                                                                     |   |   | 1,117 |   |   |   | 1,151 |   |   |   | 470 |   |   |   | 415 |   |
|                                                                                                                                                      |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Other                income (expense):                                                                                                                    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|      Interest                income                                                                                              |   |   | 218 |   |   |   | 137 |   |   |   | 106 |   |   |   | 81 |   |
|      Interest                expense                                                                                             |   |   | (26 | ) |   |   | (25 | ) |   |   | (14 | ) |   |   | (13 | ) |
|      Equity                in income of Maine Hydro                                                                              |   |   | 755 |   |   |   | 706 |   |   |   | 379 |   |   |   | 480 |   |
|      Equity                in (loss) income of Indeck Maine                                                                      |   |   | (191 | ) |   |   | (450 | ) |   |   | (321 | ) |   |   | 110 |   |
|                  Total                other income, net              |   |   | 756 |   |   |   | 368 |   |   |   | 150 |   |   |   | 658 |   |
|                                                                                                                                                      |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Income                before minority interest                                                                                                            |   |   | 1,873 |   |   |   | 1,519 |   |   |   | 620 |   |   |   | 1,073 |   |
|                                                                                                                                                      |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Minority                interest in the earnings of subsidiaries                                                                                          |   |   | (532 | ) |   |   | (559 | ) |   |   | (227 | ) |   |   | (216 | ) |
|                                                                                                                                                      |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                  Net                income                           |   | $ | 1,341 |   |   | $ | 960 |   |   | $ | 393 |   |   | $ | 857 |   |
|                                                                                                                                                      |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Managing                Shareholder – Net income                                                                                                    |   | $ | 13 |   |   | $ | 10 |   |   | $ | 4 |   |   | $ | 9 |   |
| Shareholders                – Net income                                                                                                            |   |   | 1,328 |   |   |   | 950 |   |   |   | 389 |   |   |   | 848 |   |
| Net                income per Investor Share                                                                                                              |   |   | 2,784 |   |   |   | 1,993 |   |   |   | 816 |   |   |   | 1,779 |   |
| Distributions                per Investor Share                                                                                                           |   |   | 3,000 |   |   |   | 1,000 |   |   |   | 1,500 |   |   |   | - |   |

*The      accompanying notes are an integral part of these financial      statements.*

----

| **RIDGEWOOD                ELECTRIC POWER TRUST IV**                                                                                                                     |   |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|
| **CONDENSED                CONSOLIDATED STATEMENTS OF CASH FLOWS**                                                                                                       |   |
| *(unaudited,                in thousands)*                                                                                                                               |   |
|                                                                                                                                                                     |   |   |   |   |   |   |
|                                                                                                                                                                     |   | Six                Months Ended June 30, |   |
|                                                                                                                                                                     |   | 2006 |   |   | 2005 |   |
| Cash                flows from operating activities:                                                                                                                     |   |   |   |   |   |   |
|                 Net                cash provided by operating activities                 |   | $ | 2,093 |   |   | $ | 1,569 |   |
|                                                                                                                                                                     |   |   |   |   |   |   |   |   |
| Cash                flows from investing activities:                                                                                                                     |   |   |   |   |   |   |   |   |
|       Repayment                of notes receivable, affiliates                                                                             |   |   | 207 |   |   |   | - |   |
|       Loans                to Indeck Maine                                                                                                 |   |   | - |   |   |   | (1,000 | ) |
|                  Net                cash provided by (used in) investing activities |   |   | 207 |   |   |   | (1,000 | ) |
|                                                                                                                                                                     |   |   |   |   |   |   |   |   |
| Cash                flows from financing activities:                                                                                                                     |   |   |   |   |   |   |   |   |
|       Cash                distribution to minority interest                                                                                |   |   | (178 | ) |   |   | (426 | ) |
|       Cash                distribution to shareholders                                                                                     |   |   | (1,446 | ) |   |   | (482 | ) |
|                  Net                cash used in financing activities               |   |   | (1,624 | ) |   |   | (908 | ) |
|                                                                                                                                                                     |   |   |   |   |   |   |   |   |
| Net                increase (decrease)  in cash                                                                                                                |   |   | 676 |   |   |   | (339 | ) |
| Cash,                beginning of period                                                                                                                                 |   |   | 639 |   |   |   | 732 |   |
| Cash,                end of period                                                                                                                                       |   | $ | 1,315 |   |   | $ | 393 |   |

*The      accompanying notes are an integral part of these financial      statements.*

----

**RIDGEWOOD      ELECTRIC POWER TRUST IV**

**NOTES      TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS**

**(unaudited,      dollar amounts in thousands)**

**1.   BASIS      OF PRESENTATION**

**2.   DESCRIPTION      OF BUSINESS**

**3.        RECENT ACCOUNTING PRONOUNCEMENT**

*FIN      48*

*Accounting for Uncertainty in Income Taxes*
*, Accounting for Income      Taxes*

----

**RIDGEWOOD        ELECTRIC POWER TRUST IV**

**NOTES      TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS**

**(unaudited,      dollar amounts in thousands)**

**4.             NOTES RECEIVABLE, AFFILIATES**

**5.             INVESTMENTS**

**Maine      Hydro**

|                                                    |   | Six                    Months Ended June 30, |   |   | Three                    Months Ended June 30, |   |
|---------------------------------------------------------|--------|----------------------------------------------|--------|--------|------------------------------------------------|--------|
|                                                    |   | 2006                                         |   |   | 2005                                           |   |   | 2006 |   |   | 2005 |   |
|                                                    |   |                                         |   |   |                                           |   |   |   |   |   |   |   |
| Revenues                                                |   | $                                            | 3,031  |   |                                           | $      | 2,947 |   |   | $ | 1,511 |   |   | $ | 1,766 |   |
|                                                    |   |                                         |   |   |                                           |   |   |   |   |   |   |   |   |   |   |   |
| Gross                    profit                         |   |                                         | 1,583  |   |                                           |   | 1,648 |   |   |   | 787 |   |   |   | 1,099 |   |
|                                                    |   |                                         |   |   |                                           |   |   |   |   |   |   |   |   |   |   |   |
| Income                    from operations               |   |                                         | 1,545  |   |                                           |   | 1,610 |   |   |   | 778 |   |   |   | 1,092 |   |
|                                                    |   |                                         |   |   |                                           |   |   |   |   |   |   |   |   |   |   |   |
| Net                    income                           |   | $                                            | 1,511  |   |                                           | $      | 1,412 |   |   | $ | 759 |   |   | $ | 960 |   |
|                                                    |   |                                         |   |   |                                           |   |   |   |   |   |   |   |   |   |   |   |
| Trust                    share of income in Maine Hydro |   | $                                            | 755    |   |                                           | $      | 706 |   |   | $ | 379 |   |   | $ | 480 |   |

----

**RIDGEWOOD      ELECTRIC POWER TRUST IV**

**NOTES      TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS**

**(unaudited,      dollar amounts in thousands)**

**Indeck      Maine**

|                                                                     |   | Six                  Months Ended June 30, |   |   | Three                  Months Ended June 30, |   |
|--------------------------------------------------------------------------|--------|--------------------------------------------|--------|--------|----------------------------------------------|--------|
|                                                                     |   | 2006                                       |   |   | 2005                                         |   |   | 2006 |   |   | 2005 |   |
|                                                                     |   |                                       |   |   |                                         |   |   |   |   |   |   |   |
| Revenues                                                                 |   | $                                          | 15,685 |   |                                         | $      | 10,846 |   |   | $ | 7,339 |   |   | $ | 6,624 |   |
|                                                                     |   |                                       |   |   |                                         |   |   |   |   |   |   |   |   |   |   |   |
| Gross                  profit (loss)                                     |   |                                       | 764    |   |                                         |   | (18 | ) |   |   | (78 | ) |   |   | 748 |   |
|                                                                     |   |                                       |   |   |                                         |   |   |   |   |   |   |   |   |   |   |   |
| Income                  (loss) from operations                           |   |                                       | 641    |   |                                         |   | (196 | ) |   |   | (148 | ) |   |   | 639 |   |
|                                                                     |   |                                       |   |   |                                         |   |   |   |   |   |   |   |   |   |   |   |
| Net                  (loss) income                                       |   | $                                          | (102   | )      |                                         | $      | (796 | ) |   | $ | (514 | ) |   | $ | 328 |   |
|                                                                     |   |                                       |   |   |                                         |   |   |   |   |   |   |   |   |   |   |   |
| Trust                  share of  (loss) income in Indeck Maine |   | $                                          | (191   | )      |                                         | $      | (450 | ) |   | $ | (321 | ) |   | $ | 110 |   |

**6.             COMMITMENTS AND CONTINGENCIES**

**7.             SUBSEQUENT EVENTS**

----

**ITEM        2.   MANAGEMENT’S DISCUSSION AND ANALYSIS OF        FINANCIAL CONDITION AND RESULTS OF OPERATIONS**

**Forward-Looking      Statements**

**Critical      Accounting Policies and Estimates**

**Results      of Operations and Changes in Financial Condition**

*Six      months ended June 30, 2006 compared to the six months ended June 30,      2005*

----

*Three      months ended June 30, 2006 compared to the three months ended June 30,      2005*

**Liquidity      and Capital Resources**

*Six      months ended June 30, 2006 compared to the six months ended June 30,      2005*

----

**Future        Liquidity and Capital Resource Requirements**

**Off-Balance      Sheet Arrangements and Contractual Obligations and      Commitments**

**ITEM      3.   QUANTITATIVE AND QUALITATIVE DISCLOSURES      ABOUT MARKET RISK**

**ITEM      4.   CONTROLS AND      PROCEDURES**

|   | (i) | a                lack of sufficient personnel with relevant experience to develop,                administer and monitor disclosure controls and procedures to enable                the                Trust to comply efficiently, or on a timely basis, with its financial                reporting obligations, |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (ii) | inadequate                disclosure controls and procedures, including inadequate record retention                and review policies that would enable the Trust to meet its financial                reporting and disclosure obligations in an efficient and timely                manner. |
|--------|------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | Increased                the number of degreed accountants. Additional staff expansion is                underway. |
|--------|--------|--------------------------------------------------------------------------------------------------------------------|

|   | · | In                August 2006, engaged a national accounting firm to supply accounting                personnel to assist while personnel hiring is underway. The work                performed                by the firm is under the direct supervision of the Trust’s Chief Financial                Officer and Controller. |
|--------|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | In                May 2007, the Trust appointed a new Chief Financial Officer who is                a                Certified Public Accountant with approximately 29 years of professional                accounting experience, including prior experiences as a financial                officer                of publicly traded companies. |
|--------|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

**PART      II.   OTHER INFORMATION**

**ITEM      1.   LEGAL PROCEEDINGS**

**ITEM      1A.   RISK FACTORS**

**ITEM      2.   UNREGISTERED SALES OF EQUITY SECURITIES      AND USE OF PROCEEDS**

**ITEM      3.   DEFAULTS UPON SENIOR      SECURITIES**

**ITEM      4.   SUBMISSION OF MATTERS TO A VOTE OF      SECURITY HOLDERS**

**ITEM      5.   OTHER INFORMATION**

**ITEM      6.   EXHIBITS**

|   | 31.1   | *      | Certification                of Randall D. Holmes, Chief Executive Officer of the Registrant,                pursuant                to Securities Exchange Act Rule 13a-14(a).                                                                                                                                                                                 |
|--------|--------|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   |   |   |                                                                                                                                                                                                                                                                                                                                                            |
|   | 31.2   | *      | Certification                of Jeffrey H. Strasberg, Chief Financial Officer of the Registrant,                pursuant to Securities Exchange Act Rule 13a-14(a).                                                                                                                                                                                             |
|   |   |   |                                                                                                                                                                                                                                                                                                                                                            |
|   | 32     | *      | Certifications                pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section                906 of                The Sarbanes-Oxley Act of 2002, signed by Randall D. Holmes, Chief                Executive Officer of the Registrant, and Jeffrey H. Strasberg, Chief                Financial Officer of the                Registrant. |

----

**SIGNATURES**

|                                         | **RIDGEWOOD ELECTRIC                POWER TRUST IV** |
|----------------------------------------------|-----------------------------------------------------------|
|                                         |                                                      |   |
|                                         |                                                      |   |
| Date:                 November 27, 2007 | By:                                                       | /s/                 Randall D. Holmes |
|                                         |                                                      | Randall                D. Holmes |
|                                         |                                                      | Chief                Executive Officer |
|                                         |                                                      | (Principal                Executive Officer) |

|                                         |   |                                                                              |
|----------------------------------------------|--------|-----------------------------------------------------------------------------------|
| Date:                 November 27, 2007 | By:    | /s/                 Jeffrey H. Strasberg                                     |
|                                         |   | Jeffrey                H. Strasberg                                               |
|                                         |   | Executive                Vice President andChief                Financial Officer |
|                                         |   | (Principal                Financial and Accounting Officer)                       |

----