**EXHIBIT      11.1 **

|                                                                                                                              |   | **Three                Months Ended****January                31,** |       |
|-----------------------------------------------------------------------------------------------------------------------------------|--------|---------------------------------------------------------------------|------------|
|                                                                                                                              |   | **2007                (Restated)**                                  |       | **2008** |   |
| Numerator:                                                                                                                        |   |                                                                |       |   |   |
| Net                (loss)                                                                                                         |   | $                                                                   | (971,360   | ) | **$** | **(676,047** | **)** |
|  Denominator:                                                                                                                |   |                                                                |       |   |   |   |   |
| Denominator                for basic earnings per share- weighted-average shares                                                  |   |                                                                | 14,262,176 |   |   | **14,316,934** |   |
| Effect                of dilutive securities:                                                                                     |   |                                                                |       |   |   |   |   |
| Employee                stock options                                                                                             |   |                                                                | -          |   |   | **-** |   |
| Restricted                stock                                                                                                   |   |                                                                | -          |   |   | **-** |   |
| Warrants                                                                                                                          |   |                                                                | -          |   |   | **-** |   |
|                                                                                                                              |   |                                                                |       |   |   |   |   |
| Denominator                for diluted earnings per share adjusted weighted-average shares and                assumed conversions |   |                                                                | 14,262,176 |   |   | **14,316,934** |   |
|                                                                                                                              |   |                                                                |       |   |   |   |   |
| Basic                and diluted (loss) per share:                                                                                |   |                                                                |       |   |   |   |   |
|                                                                                                                              |   |                                                                |       |   |   |   |   |
| Basic                and diluted (loss) per share                                                                                 |   | $                                                                   | (0.07      | ) | **$** | **(0.05** | **)** |

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