| ·   | Oversee      the Company’s accounting and financial reporting processes and the audit      of the Company’s financialstatements; |
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| ·   | Assist      the Board in oversight of (i) the integrity of the Company’s      financial statements, (ii) the Company’s compliance with legal and      regulatory requirements, including the requirements of Rule 10A-3 of the      Securities and Exchange Commission (the “SEC”), (iii) the independent      auditor’s qualifications, independence and performance, (iv) the Company’s      internal audit function; (v) communication among the Company’s independent      auditor, management and the Board, and (vi) the Company’s internal      accounting and financial controls and controls over financial reporting;      and |
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| ·   | Provide      to the Board such information and materials as it may deem necessary to      make the Board aware of significant financial matters that require the      attention of the Board. |
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| ·   | Each      member will be an independent director in accordance with (i) the      audit committee requirements of the Nasdaq Stock Market, Inc. Listing      Rules (the “Nasdaq      Rules”) (including the 5000 series), and (ii) the rules of the      SEC (including Rule 10A-3); |
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| ·   | Each      member will be able to read and understand fundamental financial      statements, in accordance with the Audit Committee requirements of the      Nasdaq Rules; |
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| ·   | At      least one member will have past employment expertise in finance or      accounting, requisite professional certification in accounting, or other      comparable experience or background, which results in the individual’s      financial sophistication, including being, or having been a chief      executive officer, chief financial officer or a principal financial      officer or other senior officer with financial oversight responsibilities;      and |
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| ·   | At      least one member will be an “audit committee financial expert” as defined      in the rules of the SEC. |
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| ·   | Reviewing      the reports of management and, if applicable, the independent auditors      concerning the design, implementation and maintenance of the Company’s      internal controls and procedures for financial reporting, including      meeting periodically with the Company’s management and, if applicable, the      independent auditors to review their assessment of the adequacy of such      controls and to review before release the disclosure regarding such system      of internal controls required under SEC rules to be contained in the      Company’s periodic filings and, if applicable, the attestations or reports      by the independent auditors relating to such  disclosure; |
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| ·   | Reviewing      and providing oversight of the external audit by (i) reviewing the      independent auditors’ proposed audit scope and approach;      (ii) discussing with the Company’s independent auditors the financial      statements and audit findings, including any significant adjustments,      management judgments and accounting estimates, significant new accounting      policies, disagreements with management and any other matters described in      SAS No. 61 or any successor provision; (iii) reviewing with the      independent auditors the Company’s critical accounting policies and      practices, alternative treatments of financial information within      generally accepted accounting principles that have been discussed with      management and the treatment recommended by the independent auditors, and      other material written communications between the independent auditors and      management; and (iv) reviewing reports submitted to the audit      committee by the independent auditors in accordance with applicable SEC      requirements; |
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| ·   | Reviewing      and discussing with management and the independent auditors the annual      audited financial statements and quarterly unaudited financial statements,      including the Company’s disclosures under “Management’s Discussion and      Analysis of Financial Condition and Results of Operations,” prior to      filing the Company’s Annual Report on Form 10-K and Quarterly Reports      on Form 10-Q, respectively, with theSEC; |
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| ·   | Recommending      to the Board, if deemed appropriate, that the audited financial statements      be included in the Company’s Annual Report on Form 10-K, in accordance      with the rules and regulations of theSEC; |
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| ·   | Directing      the Company’s independent auditors to review before filing with the SEC      the Company’s interim financial statements included in Quarterly Reports      on Form 10-Q, using professional standards and procedures for      conducting such reviews; |
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| ·   | Conducting      a post-audit review of the financial statements and audit findings,      including any suggestions for improvements provided to management by the      independent auditors, and management’s response to such      suggestions; |
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| ·   | Reviewing,      prior to announcement, Company press releases and other disclosures      containing financial information for the purpose of ensuring that such      press releases and other disclosures properly disclose financial      information presented in accordance with GAAP and, to the extent non-GAAP      information is included, adequately disclose how such non-GAAP information      differs from the comparable GAAP information and ensure that disclosure of      such non-GAAP information is not given undue prominence and that such      non-GAAP information does not provide a misleading presentation of the      Company’s results of operations or financial  condition; |
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| ·   | Providing      oversight and review at least annually of the Company’s risk management      policies, including its investmentpolicies; |
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| ·   | Reviewing      and approving in advance any proposed related party      transactions; |
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| ·   | Reviewing,      in conjunction with counsel, any legal matters that could have a      significant impact on the Company’s financial  statements; |
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| ·   | Reviewing      its own charter and processes on an annual  basis; |
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| ·   | Having      sole authority over appointing, compensating and overseeing the work of      the independent auditors (including resolving disagreements between      management and the independent auditors regarding financial reporting) for      the purpose of preparing or issuing an audit report or related      work; |
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| ·   | Reviewing,      at least annually, the independence of the outside auditors, including      (i) obtaining on a periodic basis a written statement from the      independent auditors regarding relationships and services with the Company      that may impact independence, as defined by applicable standards and SEC      requirements, and discussing with the independent auditors their      independence, (ii) presenting this statement to the Board, and      (iii) to the extent there are relationships, monitoring and      investigating them; |
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| ·   | Receive      and review annually a report by the independent auditor describing the      firm’s internal quality-control procedures, any material issues raised by      the most recent internal quality-control review, peer review, or PCAOB      review, of the independent auditing firm, or by any inquiry or      investigation by governmental or professional authorities, within the      preceding five years, respecting one or more independent audits carried      out by the firm, and any steps taken to deal with any such issues; and any      other required reports from the independent registered public accounting      firm; |
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| ·   | Pre-approving      audit and permissible non-audit services provided to the Company by the      independent auditors, except where pre-approval is not required because      such non-audit services are de minimis under the rules of the SEC, in      which case subsequent approval may be obtained.  The Audit      Committee may delegate to one or more designated members of the Audit      Committee the authority to pre-approve audit and permissible non-audit      services, provided such pre-approval decision is presented to the full      Audit Committee at its scheduledmeetings; |
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| ·   | Overseeing      compliance with the requirements of the SEC for disclosure of auditor’s      services and audit committee members, member qualifications and      activities; |
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| ·   | Reviewing      management’s monitoring of compliance with the Foreign Corrupt Practices      Act; |
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| ·   | Providing      a report, if applicable, for inclusion in the Company’s annual public      filings in accordance with the rules and regulations of the SEC;      and |
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| ·   | Establishing      procedures for receiving, retaining and treating complaints received by      the Company regarding accounting, internal accounting controls or auditing      matters and procedures for the confidential, anonymous submission by      employees of concerns regarding questionable accounting or auditing      matters. |
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