|  | ·   | Encourage      and reward professional integrity in all aspects of the financial      organization by eliminating inhibitions and barriers to responsible      behavior, such as coercion and fear of reprisal, with respect to reporting      any matters contrary to Companypolicy. |
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|  | ·   | Prohibit      and eliminate the appearance or occurrence of conflicts between what is in      the best interest of the Company and what could result in material      personal gain for an employee of the Company, including Senior Financial      Officers. |
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|  | ·   | Provide      a mechanism for employees of the Company to inform the Board of Directors      or a committee appointed by the Board of deviations in practice from      policies and procedures governing honest and ethical      behavior. |
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|  | ·   | Demonstrate      their personal support for such policies and procedures through periodic      communication reinforcing these ethical standards throughout the      Company. |
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|  | ·  |  Business      transactions are properly authorized and completely, timely and accurately      recorded on the Company’s books and records in accordance with Generally      Accepted Accounting Principles (GAAP), Rules promulgated by the Securities      and Exchange Commission, regulatory requirements and established Company      policies. |
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|  | ·  |  The      retention or proper disposal of Company records shall be in accordance      with established Company financial policies and applicable legal and      regulatory requirements. |
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|  | ·  |  Periodic      financial communications and reports will be delivered in a manner that      facilitates the highest degree of clarity of content and meaning so that      readers and users will quickly and accurately determine their significance      and consequence. |
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|  | · | Educate      members of the Company about any federal, state or local statute,      regulation or administrative procedure that affects the financial      reporting operations of theCompany. |
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|  | ·   | Monitor      the compliance of the finance affairs of the Company with any applicable      federal, state or local statute, regulation or administrative      rule. |
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|  | ·   | Identify,      report and correct in a swift and certain manner, any detected deviations      from applicable federal, state or local statute or      regulation. |
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