UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549


                                   FORM 10-QSB

(Mark One)


    __X__         QUARTERLY REPORT UNDER SECTION 13 OR 15(d) OF THE
                  SECURITIES EXCHANGE ACT OF 1934

                  For quarterly period ended September 30, 1999

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

                  For the transition period from _____ to _______

Commission file number:  0-30156


                              WHATSONLINE.COM, INC.
                              ---------------------
             (exact name of registrant as specified in its charter)



NEVADA                                          98-0170247
------                                          ----------
(State or other jurisdiction of               (IRS Employer Identification No.)
incorporation  or organization)

Suite 311 - 15 Wertheim Court, Richmond, Ontario L4B 3H7
--------------------------------------------------------
(Address of principal executive offices)

Registrant's telephone number, including area code:           (800) 798-9398


Indicate  by check  mark  whether  the  registrant:  (1) has filed  all  reports
required by Section 13 or 15 (d) of the  Securities  Exchange Act of 1934 during
the  preceding 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

The number of shares of the Registrant's Common Stock, $0.00001 par value, as of
November 5, 1999: 23,132,404
                  ----------

                                       1
<PAGE>


                              WHATSONLINE.COM, INC.
                  FORM 10-QSB, QUARTER ENDED SEPTEMBER 30, 1999

INDEX

PART I            FINANCIAL INFORMATION

Item 1            Financial Statements

Consolidated Balance Sheet.....................................................3
Consolidated Statement of Operations...........................................4
Consolidated Statement of Stockholder's Equity.................................5
Consolidated Statement of Cash Flows...........................................8
Interim Consolidated Statement of Cash Flows. .................................9

Notes to Consolidated Financial Statements . . . . . .........................10

All  schedules  are omitted  because  they are not  applicable  or the  required
information is shown in the financial statements or notes thereto.

Item 2    Management's Discussion and Analysis . . . . . . . . . . . . . . . .11

PART II           OTHER INFORMATION

Item 1    Legal Proceedings . . . . . . . . . . . . . . . . . . . . . . . . . 13
Item 2    Changes in Securities . . . . . . . . . . . . . . . . . . . . . . . 13
Item 3    Defaults Upon Senior Securities . . . . . . . . . . . . . . . . . . 13
Item 4    Submission of Matters to a Vote of Security Holders . . . . . . . . 13
Item 5    Other Information . . . . . . . . . . . . . . . . . . . . . . . . . 13
Item 6    Exhibits and Reports on Form 8-K  . . . . . . . . . . . . . . . . . 13

          Signatures . . . . . . . . . . . . . . . . . . . . . . . . . . . .  13







                                       2
<PAGE>

<TABLE>
<CAPTION>

Item 1            Financial Statements
--------------------------------------
                             WHATSONLINE.COM, INC.
                           CONSOLIDATED BALANCE SHEET
                    SEPTEMBER 30, 1999 AND DECEMBER 31, 1998
<S>                                                                        <C>                   <C>

                                                                           September 30,          December 31,
                                                                           1999 (Unaudited)       1998 (Audited)
                                                                           ----------------       --------------

                                    ASSETS

Current Assets

  Cash and Cash Equivalents                                                    $    573,164      $    1,225,276

  Other Receivable                                                                   50,000                   0
  Security Deposits                                                                     673                   0

Property and Equipment, Net                                                          33,465               7,937



Other Assets
  Goodwill                                                                                0                   0
  Organization Costs                                                                    649                 649
                                                                           ----------------
Total Assets                                                                   $    657,950      $    1,233,862
                                                                           ================       =============


                        LIABILITIES AND STOCKHOLDERS' EQUIITY


                                                                               $      9,405      $       17,814


Stockholders' Equity

    Preferred Stock: Authorized $0.0001 Par Value, 5,000,000 shares;

      Issued and Outstanding, NONE                                                        0                   0

    Common Stock: Authorized $0.00001 Par Value, 100,000,000 shares;
      Issued and Outstanding, 23,132,404 and 11,526,202 at June 30,1999

      and December 31, 1998, respectively                                               231                 115

    Addition Paid In Capital                                                      2,083,776           2,043,892

    Loss Accumulated During the Development Stage                                (1,435,462)           (827,960)
                                                                           -----------------      --------------
Total Stockholders' Equity                                                          648,544           1,233,862
                                                                           -----------------      --------------

Total Liabilities and Stockholder's Equity                                     $    657,950      $    1,233,862
                                                                           ================       =============
</TABLE>




                                       3

<PAGE>

<TABLE>
<CAPTION>
                             WHATSONLINE.COM, INC.
                      CONSOLIDATED STATEMENT OF OPERATIONS
             FOR THE NINE MONTHS ENDED SEPTEMBER 30, 1999 AND 1998
<S>                                              <C>             <C>            <C>              <C>


                                                 (Unaudited)     (Unaudited)    (Unaudited)      (Unaudited)
                                                 The Three       The Three      The Nine         The Nine
                                                 Months          Months         Months           Months
                                                 Period Ended    Period Ended   Period Ended     Period  Ended
                                                 Sept 30,1999    Sept 30,1998   Sept 30,1999     Sept 30,1998
                                                 ------------    ------------   ------------     -------------

Revenues                                                   $0              $0             $0                 $0


Operating Expenses

  General and Administrative                         $199,850        $143,867       $637,191   $        194,652
                                                 ------------    ------------   ------------     --------------


Operating Loss                                      ($199,850)      ($143,867)     ($637,191)         ($194,652)



Other Income
  Interest Income                                       8,720          12,345         29,689   $         51,521
                                                 ------------    ------------   ------------     --------------


Net Loss Available to Common Stockholders          ($191,130)      ($131,522)     ($607,502)         ($143,131)
                                                 ============    ============   ============     ==============


Loss Per Weighted Average Share of Common

Stock                                                   (0.01)          (0.01)         (0.03)             (0.01)
                                                 =============   =============  =============    ==============


Weighted Average Number of Common Shares

Outstanding                                        23,132,404      11,526,202     23,132,404         11,526,202
                                                 ============    ============   ============     ==============


</TABLE>



                                       4

<PAGE>
<TABLE>
<CAPTION>
                             WHATSONLINE.COM, INC.
                 CONSOLIDATED STATEMENT OF STOCKHOLDERS' EQUITY
    FOR THE PERIOD FROM INCEPTION (JULY 14, 1983) THROUGH SEPTEMBER 30, 1999
<S>                                      <C>        <C>      <C>        <C>       <C>                 <C>          <C>


                                                                                                             Loss
                                                                                                      Accumulated
                                                                                    Additional         During the
                                         Preferred   Stock    Common      Stock        Paid In        Development
                                          Shares    Amounts    Shares     Amounts      Capital              Stage       Total
                                         ---------  -------   -------     -------   ----------        -----------       -----

Common Stock Issued For Cash
at $0.003 Per Share, August 26, 1983             0       $0   5,141,000 $  5,141  $      9,859                 $0  $    15,000

Net Loss From Inception (July 14,1983)
                                                                                                           (2,888)      (2,888)
  Through December 31, 1983              ---------  -------   ---------   ------    ----------        -----------     --------
Balance, December 31, 1983                       0        0   5,141,000    5,141         9,859             (2,888)      12,112
Common Stock Issued-Public Offering
  at $0.01Per Share, October 1984                            13,009,000   13,009       117,081                         130,090

Cost of Offering                                                                       (27,547)                        (27,547)

Net Loss, Year Ended December 31, 1984                                                                    (15,327)     (15,327)
                                         ---------  -------  ----------   ------    ----------        ------------    --------
Balance, December 31, 1984                       0        0  18,150,000   18,150        99,393            (18,215)      99,328

Capital Contribution, 1990                                                               4,364                           4,364

Net Loss, Year Ended December 31, 1985

  Through 1990                                                                                           (103,692)    (103,692)
                                         ---------  -------  ----------   ------    ----------        ------------    --------
Balance, December 31, 1990                       0        0  18,150,000   18,150       103,757           (121,907)           0

Capital Contribution, 1991                                                                 100                             100

Net Loss,Year Ended December 31,1991                                                                         (100)        (100)
                                         ---------  -------  ----------   ------    ----------        -----------     --------
Balance, December 31, 1991                       0        0  18,150,000   18,150       103,857           (122,007)           0
Net Loss, Year Ended December 31, 1992                                                                       (141)         (141)
                                         ---------  -------  ----------   ------    ----------        -----------     --------
Balance, December 31, 1992                       0        0  18,150,000   18,150       103,857           (122,148)        (141)

</TABLE>


                                       5

<PAGE>



<TABLE>
<CAPTION>
                             WHATSONLINE.COM, INC.
                 CONSOLIDATED STATEMENT OF STOCKHOLDERS' EQUITY
    FOR THE PERIOD FROM INCEPTION (JULY 14, 1983) THROUGH SEPTEMBER 30, 1999

<S>                                        <C>       <C>       <C>         <C>       <C>          <C>            <C>




                                                                                                         Loss
                                                                                                  Accumulated
                                                                                     Additional    During the
                                           Preferred   Stock    Common     Stock        Paid In   Development
                                              Shares Amounts    Shares     Amounts      Capital         Stage      Total
                                           --------- -------    ------     -------  -----------   -----------      -----
Net Loss, Year Ended December 31,1993                                                                   (204)       (204)
                                           --------- -------    ------     -------  -----------   -----------      -----
Balance, December 31, 1993                         0       0    18,150,000   18,150  103,857        (122,352)       (345)

Net Loss, Year Ended December 31,1994                                                                   (100)       (100)
                                           --------- -------    ----------  -------  ----------   -----------      ------
Balance, December 31, 1994                         0       0    18,150,000   18,150  103,857        (122,452)       (445)

Common Stock Issued To Satisfy Current
  Liabilities at $0.001 Per share,

  December 31, 1995                                             20,000,000   20,000                               20,000

Net Loss, Year Ended December 31,1995                                                                (22,215)    (22,215)
                                           --------- -------    ----------  -------  ----------   -----------     -------
Balance, December 31, 1995                         0       0    38,150,000   38,150  103,857        (144,667)     (2,660)

500:1 Reverse Stock Split, April 15, 1996                      (38,073,798) (38,074)  38,074                           0
Common Stock Issued In Exchange For
  Services at $0.005 Per Share, April 16,
   1996
                                                                 4,000,000    4,000   (2,000)                       2,000

Common Stock Issued For Cash at $0.05

  Per Share, May 9, 1996                                         4,000,000    4,000  196,000                      200,000

Net Loss, Year Ended December 31, 1996                                                              (195,628)    (195,628)
                                           --------- -------    ----------  -------  ----------   -----------    ---------
Balance, December 31, 1996                         0       0     8,076,202    8,076  335,931        (340,295)       3,712

Common Stock Issued For Cash and
Services at $0.15 Per Share, June 30,
 1997
                                                                 2,000,000    2,000  298,000                      300,000

Adjustment For Change in Par Value

  From $0.001 to $0.00001                                                    (9,975)   9,975                            0


</TABLE>

                                       6

<PAGE>

<TABLE>
<CAPTION>
                             WHATSONLINE.COM, INC.
                 CONSOLIDATED STATEMENT OF STOKHOLDERS' EQUITY
    FOR THE PERIOD FORM INCEPTION (JULY 14, 1983) THROUGH SEPTEMBER 30, 1999

<S>                                         <C>        <C>     <C>        <C>       <C>         <C>           <C>


                                                                                                        Loss
                                                                                                 Accumulated
                                                                                    Additional    During the
                                            Preferred    Stock    Common    Stock      Paid In   Development
                                               Shares  Amounts    Shares  Amounts      Capital         Stage      Total
                                            ---------  -------   -------  -------   ----------   -----------      -----
Common Stock Issued For Cash at $0.50

  Per Share, October 24, 1997                                   1,000,000      10      499,990                  500,000

Common Stock Issued For Cash at $0.20
  Per Share, December 19, 1997                                    450,000       4      899,996                  900,000
Net Loss, Year Ended December 31,1997                                                             (255,787)    (255,787)
                                            --------- -------- ---------- -------   ----------   -----------  ----------
Balance, December 31, 1997                          0        0 11,526,202     115    2,043,892    (596,082)   1,447,925

Net Loss, Year Ended December 31, 1998                                                            (231,878)    (231,878)
                                            --------- -------- ---------- -------   ----------   -----------  ----------
Balance, December 31, 1998                          0        0 11,526,202     115    2,043,892    (827,960)   1,216,047

Forward Split 2:1, January, 1999                    0        0 11,526,202     115         (115)                        0
Stock Options Exercised at $1.00 Per

   Share, February, 1999                            0        0      6,000       0        6,000                    6,000

Stock Options Exercised at $1.00 Per

   Share, March, 1999                               0        0      3,000       0        3,000                    3,000
Post Split 2:1, March 1999                          0        0      9,000       0           (0)                       0

Net Loss for the period ended March 31.

     1999                                                                                         (293,595)     (293,595)
                                            --------- -------- ---------- -------   ----------  -----------    ----------
Balance, March 31, 1999                             0        0 23,070,404     230    2,052,777  (1,121,555)      931,452

Stock Options Exercised at $1.00 Per

    Share, April, 1999                              0        0     31,000       0       31,000                    31,000
Post Split 2:1, June 1999                           0        0     31,000       0            0                         0

Net Loss for the period ended June 30,1999                                                        (122,777)     (122,777)
                                            --------- -------- ---------- -------   ----------  -----------    ----------
Balance, June 30, 1999                              0        0 23,132,404     231    2,083,776  (1,244,332)       839,675

Net Loss for the period ended Sept 30,1999                                                        (191,130)      (191,130)
                                            --------- -------- ---------- -------   ----------  -----------    ----------
Balance, September 30, 1999                         0        0 23,132,404     231    2,083,776  (1,435,462)      648,545
                                            ========= ======== ========== =======   ==========  ===========    ==========


</TABLE>


                                       7

<PAGE>

<TABLE>
<CAPTION>
                             WHATSONLINE.COM, INC.
                      CONSOLIDATED STATEMENT OF CASH FLOWS
          FOR THE NINE MONTH PERIOD ENDED SEPTEMBER 30, 1999 AND 1998
            AND FROM INCEPTION (JULY 14, 1983) TO SEPTEMBER 30, 1999
<S>                                                            <C>                 <C>                 <C>





                                                                  (Unaudited)        (Unaudited)              (Unaudited)
                                                                  Nine Months        Nine Months          From Inception
                                                                        Ended              Ended              To Sept 30
                                                                Sept 30, 1999      Sept 30, 1998                    1999
                                                                -------------      -------------          --------------

Cash Flows From Operating Activities:

  Net Loss                                                     $    (607,502)      $   (143,131)       $      (1,435,462)

  Adjustments to Reconcile Net Loss to Net Cash

   Changes in Assets and Liabilities

       Depreciation                                                        0               927                     1,984

       (Increase) Decrease in Security Deposit                          (673)            (2145)                     (673)
       Increase (Decrease) in Accrued Liabilities                     (8,409)                0                     9,405
       (Increase) Decrease in Organization Costs                           0              (649)                     (649)
       Common Stock Issued for Services                                    0                                     257,000

       Common Stock Issued to Satisfy Current Liabilities                  0                                      20,000
                                                                -------------      ------------           --------------
   Total Adjustments                                                  (9,082)           (1,867)                  237,067
                                                                -------------      ------------           --------------
Net Cash Used In Operating Activities                               (616,584)         (144,998)               (1,148,394)



Cash Flows From Investing Activities
   Purchase of Property and Equipment                                (25,528)           (9,921)                  (35,449)
   Investment, Cash Paid for Acquisition                             (50,000)          (29,000)
                                                                -------------      ------------           ---------------
Net Cash Flows Used In Investing Activities                          (75,528)          (38,921)                  (35,449)



Cash Flows From Financing Activities

   Proceed From the Issurance of Common Stock                              0                 0                 1,790,090

   Cost of Public Offering                                                 0                 0                   (27,547)
   Capital Contributions                                                   0                 0                     4,464

   Proceeds From Stock Options Exercised                              40,000                 0                    40,000
                                                               -------------       -----------            --------------
Net Cash Provided By Financing Activities                             40,000                 0                 1,807,007



Increase (Decrease) in Cash and Cash Equivalents                    (652,112)         (183,919)                  573,164



Cash and Cash Equivalents at Beginning of Period                   1,225,276         1,447,925                         0



Cash and Cash Equivalents at End of Period                     $     573,164       $ 1,264,006         $         573,164
                                                               =============       ===========            ==============

</TABLE>


                                       8

<PAGE>

<TABLE>
<CAPTION>
                             WHATSONLINE.COM, INC.
                  INTERIM CONSOLIDATED STATEMENT OF CASH FLOWS
          FOR THE NINE MONTH PERIOD ENDED SEPTEMBER 30, 1999 AND 1998
            AND FROM INCEPTION (JULY 14, 1983) TO SEPTEMBER 30, 1999
<S>                                                        <C>                <C>                      <C>




                                                                 (Unaudited)        (Unaudited)          (Unaudited)
                                                                 Nine Months        Nine Months        Inception  to
                                                           Ended Sep 30 1999  Ended Sep 30 1998         Sept 30 1999
                                                           -----------------  -----------------        -------------


Supplemental Disclosure of Cash Flow Information:

Cash paid for:

    Interest                                                              $0                $0                   $0
                                                            =================  ===============         ============
    Income Taxes                                                          $0                $0                   $0
                                                            =================  ===============         ============


Noncash Investing and Financing Activities:

    Issurance of Common Stock for Services                                $0                $0             $257,000
                                                            =================  ===============         ============
    Common Stock Issued to Satisfy Current Liabilities                    $0                $0              $20,000
                                                            =================  ===============         ============

</TABLE>

                                       9

<PAGE>


                             WHATSONLINE.COM, INC.
                   NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
                          SEPTEMBER 30, 1999 AND 1998


1.   PRESENTATION OF INTERIM INFORMATION

The accompanying  unaudited interim consolidated  financial statements have been
prepared in accordance with Form generally accepted accounting  practices and in
the opinion of management of  WhatsOnline.Com,  Inc. (formerly American Alliance
Corporation) (the Company),  include all normal adjustments considered necessary
to present  fairly the  financial  position as of September  30,  1999,  and the
results of  operations  for the nine months ended  September  30, 1999 and 1998.
These results have been determined on the basis of generally accepted accounting
principles  and  practices  and  applied  consistently  with  those  used in the
preparation of the Company's audited consolidated financial statements and notes
for the year ended December 31, 1998.


Certain information and footnote  disclosures normally included in the financial
statements presented in accordance with generally accepted accounting principles
have been condensed or omitted. It is suggested that the accompanying  unaudited
interim  consolidated  financial  statements  be read in  conjunction  with  the
financial  statements  and  notes  thereto  incorporated  by  reference  in  the
Company's 1998 audited consolidated financial statements.

Item 2 Management's  Discussion and Analysis of Financial  Condition and Results
--------------------------------------------------------------------------------
of Operations
-------------

When used in this discussion, the words "believes", "anticipates", "expects" and
similar expressions are intended to identify  forward-looking  statements.  Such
statements  are subject to certain  risks and  uncertainties,  which could cause
actual results to differ materially from those projected.  Readers are cautioned
not to place undue  reliance on these  forward-looking  statements,  which speak

                                       10

<PAGE>

only as of the date hereof.  The Company  undertakes  no obligation to republish
revised forward-looking  statements to reflect events or circumstances after the
date hereof or to reflect the occurrence of  unanticipated  events.  Readers are
also urged to carefully review and consider the various  disclosures made by the
Company which attempt to advise  interested  parties of the factors which affect
the Company's business,  in this report, as well as other reports filed with the
Securities and Exchange Commission.

Overview
--------

In January,  1999,  the  Company  entered  into the field of  targeted  Internet
streaming with the launch of its portal EviewOnline.com. The Company's objective
is to make  available  aggregated  audio  and  video  content,  with  particular
emphasis on entertainment,  news, sports,  fashion and business. In April, 1999,
the Company acquired the domain name  www.whatsonline.com for $50,000 and merged
the contents of EviewOnline.com into WhatsOnline.com.


As of  September  30, 1999,  the Company has not  generated  any  revenues  from
WhatsOnline.com due to the early stage nature of the Company's business, and has
incurred  ongoing  operating  losses due to costs related to research,  business
development, website development, management and staff recruitment,  development
of  advertising  and  marketing  programs,   and  other  costs  associated  with
establishing corporate  infrastructure  necessary for developing an online asset
such as WhatsOnline.com. The Company plans to use this infrastructure to develop
additional Internet properties which can potentially add to the Company's future
revenue potential.

Results of Operations
---------------------

Revenues.  Due to the early stage of the Company's business, the Company has not
generated any revenues for the nine month period ending  September 30, 1999, nor
for the twelve month period ending  December 31, 1998. To date,  the Company has
not relied on revenues for funding.

General and Administrative Expenses. During the three months ended September 30,
1999, the Company incurred $199,850 in general and administrative  expenses,  an
increase of 39% from third  quarter 1998 expense of $143,867.  This  increase is
due primarily to costs related to additional staffing needs and expenses related
to website development.  General and administrative  expenses for the nine month
period ended  September  30, 1999  increased  227% to  $637,191,  as compared to
$194,652 for the same nine period in 1998.  The increase in the third quarter is
primarily  attributable to additional  salary and operating  expenses related to
the development of the Company's business.

Interest  Income.  Interest  income was $8,720 and  $12,345  for the three month
period ended September 30, 1999 and 1998, respectively.  Interest income for the
nine month period ended September 30, 1999 and decreased from $51,521 to $29,689
respectively. The decrease is primarily attributable to the lower amount of cash
invested in interest bearing accounts during 1999. Interest earned in the future
will be dependent on Company funding cycles and prevailing interest rates.

                                       11

<PAGE>

Provision for Income Taxes. As of September 30, 1999, the Company's  accumulated
deficit was $1,435,462.  Accordingly,  the Company has recorded a full valuation
allowance against any income tax benefit to date.

Liquidity and Capital Resources
-------------------------------

As of September 30, 1999, the Company's  cash balance was $573,164,  compared to
$1,225,276  as at December  31, 1998.  The Company has  financed its  operations
primarily  through private  placement of Common Shares and the exercise of Stock
Options.

The Company's future funding requirements will depend on numerous factors. Among
these factors include the Company's ability to establish and profitably  operate
the  Company's  current and any future online  properties,  to recruit and train
qualified  management  and technical  personnel,  compete  against any potential
technological advances in the field of media streaming and the Company's ability
to compete  against  other better  capitalized  corporations  who offer  similar
services.

The Company expects to incur losses as it expands its business.  The Company may
raise additional  funds through private or public equity  investment in order to
expand the range and scope of its business operations.

Year 2000
---------

The Year 2000 issue arose because many existing  computer  programs use only the
last two digits to refer to a year.  Therefore,  these computer  programs do not
properly  recognize a year that begins with 20 instead of 19. If not  corrected,
many computer applications could fail or create erroneous results.

Management has initiated a program to prepare the company's systems for the year
2000. The company is engaged in testing and fixing  applications  to ensure they
are Year 2000 ready.  The company does not  separately  track the internal costs
incurred for the Year 2000 project,  the principal  cost is the related  payroll
cost for certain  corporate staff.  The company  currently does not expect these
costs to be  material  nor does it expect any  significant  interruption  to its
operations because of Year 2000 problems.

                                       12

<PAGE>



                          PART II -- OTHER INFORMATION

Item 1    Legal Proceedings
---------------------------

None

Item 2    Changes in Securities
-------------------------------

On May 4, 1999,  the Board of Directors  approved a forward  split of its common
stock,  effective May 14, 1999,  of the Company's  common stock on a two-for-one
basis,  with the par  value  remaining  the  same.  All per  share and per share
information have been adjusted retroactively to reflect the stock split.


Item 3    Defaults Upon Senior Securities
-----------------------------------------

None

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

None

Item 5    Other Information
---------------------------

None

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

None

Signature Page
--------------

Pursuant to the  requirements of section 13 or 15(d) of the Securities  Exchange
Act of 1934,  the  Registrant  has duly  caused  this report to be signed on its
behalf by the undersigned, thereunto duly authorized.


                                                   WHATSONLINE.COM, INC.


                                                   /s/ Kesar S. Dhaliwal
                                                   -----------------------------
                                                   Kesar S. Dhaliwal
                                                   CEO and President

Dated: November 8, 1999

                                       13

<PAGE>