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<br />Page 2 of2 <br /> <br />Shutts & Bowen LLP <br />1500 Miami Center, 201 South Biscayne Boulevard I Miami, FL 33131 <br />Direct: (305) 379-9187 I Fax: (305) 347-7787 <br />E-Mail I Biography I V-Card I Website <br /> <br />IRS CIRCULAR 230 NOTICE: Pursuant to recently enacted <br />U.S. Treasury Department Regulations, we are now required <br />to advise you that, unless otherwise expressly indicated, <br />any federal tax advice expressed above was neither <br />written nor intended by the sender or this firm to be <br />used and cannot be used by any taxpayer for the purpose <br />of avoiding penalties that may be imposed under U.S. tax <br />law. If any person uses or refers to any such tax advice <br />in promoting, marketing or recommending a partnership or <br />other entity, investment plan or arrangement to any <br />taxpayer, then the advice should be considered to have <br />been written to support the promotion or marketing by a <br />person other than the sender or this firm of that <br />transaction or matter, and such taxpayer should seek <br />advice based on the taxpayer's particular circumstances <br />from an independent tax advisor. <br /> <br />The information in this email transmission is privileged <br />and confidential. If you are not the intended recipient, <br />nor the employee or agent responsible for delivering it to <br />the intended recipient, you are hereby notified that any <br />dissemination or copying of this transmission (including <br />any attachments) is strictly prohibited. If you have <br />received this email in error, please notify the sender by <br />email reply. Thank you. <br /> <br />3/24/2009 <br />