OUR DIVERSE SPECIALTIES

<body topmargin=0 leftmargin=0 marginheight=0 marginwidth=0> <table cellpadding=0 cellspacing=0 border=0 height="100%"><tr> <td valign="top" width=170 BGCOLOR="#000099" TEXT="#F7F7FF" background="043aac00erkqpg.gif"> <bR> <bR> <bR> <div> <B>Kurt Filipovitch & Co</B></div> <div> <B>5800 Armada Drive</B></div> <div> <B>Suite 290</B></div> <div> <B>Carlsbad, California 92008</B></div> <div> <B>tele 760.602.8200</B></div> <div> <B>fax  760.602.8336</B></div> <div> <A HREF="mailto:doug@flipcpa.com" TARGET="_top" TITLE="mailto:doug@flipcpa.com"><U><B>host@flipcpa.com</B></U></A></div> </td> <td valign="top" BGCOLOR="#FFFFFF" TEXT="#080000"> <div> <A HREF="index.htm" TARGET="_top" TITLE=" Home"><U><IMG SRC="04f676f0.jpg" border=0 width="359" height="111" ALT="Kurt Filipovitch Certified Public Accountants" ALIGN="BOTTOM" HSPACE="0" VSPACE="0"></U></A>|     <A HREF="index.htm" TARGET="_top" TITLE=" Home"><U>HOME</U></A></div> <div> <A HREF="id17.htm" TARGET="_top" TITLE="COMMITMENT"><U>COMMITMENT</U></A>   |   <A HREF="id18.htm" TARGET="_top" TITLE="SERVICES WE OFFER"><U>SERVICES WE OFFER</U></A>   |   <A HREF="id23.htm" TARGET="_top" TITLE="OUR STAFF"><U>OUR STAFF</U></A>   |   <A HREF="id19.htm" TARGET="_top" TITLE="CONTACT US"><U>CONTACT US</U></A>   |   <B>OUR DIVERSE SPECIALTIES </B>   |   <A HREF="id21.htm" TARGET="_top" TITLE="POSITIONS AVAILABLE"><U>POSITIONS AVAILABLE</U></A>   |   <A HREF="id22.htm" TARGET="_top" TITLE="USEFUL WEB SITES"><U>USEFUL WEB SITES</U></A>   |   <A HREF="id35.htm" TARGET="_top" TITLE="PRIVACY NOTICE"><U>PRIVACY NOTICE</U></A>   |   <A HREF="id45.htm" TARGET="_top" TITLE="MAP TO 5800 ARMADA"><U>MAP TO 5800 ARMADA</U></A>   |   <A HREF="id46.htm" TARGET="_top" TITLE="TAX REFUNDS"><U>TAX REFUNDS</U></A>   |   <A HREF="id47.htm" TARGET="_top" TITLE="PAYCYCLE"><U>PAYCYCLE</U></A>   |   <A HREF="id51.htm" TARGET="_top" TITLE="AUDIT PROTECTION"><U>AUDIT PROTECTION</U></A>   |   <A HREF="id52.htm" TARGET="_top" TITLE="WAIVE IRS PENALTY"><U>WAIVE IRS PENALTY</U></A></div> <div> <I>OUR DIVERSE SPECIALTIES </I></div> <bR> <div> Throughout the years, we have worked with a diversity of industries. With this experience and our talented staff, we are prepared to render quality services to all aspects of the San Diego business community. Areas of social expertise include;</div> <bR> <bR> <bR> <div> <TABLE BORDER="0" CELLPADDING="2" CELLSPACING="1" WIDTH="792" BORDERCOLORLIGHT="#C0C0C0" BORDERCOLORDARK="#808080" FRAME="BOX" RULES="ALL" ALIGN="BOTTOM" HSPACE="0" VSPACE="0" > <tR> <tD VALIGN=TOP HEIGHT= 66 WIDTH="217"><div> Real Estate -</div> </tD> <tD VALIGN=TOP WIDTH="564"><div> Commercial and residential development, construction, financing,                              management and marketing</div> <bR> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 44 WIDTH="217"><div> Finance -</div> </tD> <tD VALIGN=TOP><NOBR><div> Mortgage banking, leasing and investment firms</div> <bR> </NOBR></tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 44 WIDTH="217"><div> Construction - </div> </tD> <tD VALIGN=TOP><NOBR><div> Real estate, government, marine and other types of contractors</div> <bR> </NOBR></tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 66 WIDTH="217"><div> Manufacturing -</div> </tD> <tD VALIGN=TOP WIDTH="564"><div> Manufacturing firms using a variety of cost accounting techniques in such industries as electronics and consumer products</div> <bR> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 66 WIDTH="217"><div> Health Care -</div> </tD> <tD VALIGN=TOP WIDTH="564"><div> Medical groups, hospitals, pharmacies, laboratories and research firms</div> <bR> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 66 ><NOBR><div> Professional Services -</div> </NOBR></tD> <tD VALIGN=TOP WIDTH="564"><div> Including professional corporations in the medical, dental, legal,                            architectural, engineering and advertising fields</div> <bR> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 44 WIDTH="217"><div> Retail Services -</div> </tD> <tD VALIGN=TOP><NOBR><div> Travel agencies, retail sales, service and repair, and restaurants</div> <bR> </NOBR></tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 44 WIDTH="217"><div> Governmental - </div> </tD> <tD VALIGN=TOP><NOBR><div> Municipal agencies and funds, special districts and other programs</div> <bR> </NOBR></tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 23 ><NOBR><div> Charitable Organizations -</div> </NOBR></tD> <tD VALIGN=TOP WIDTH="564"><div> Private and publicly-supported charities</div> </tD> </tR> </TABLE></div> <bR> <bR> <div>     </div> <div> For further information, please <A HREF="id19.htm" TARGET="_top" TITLE="CONTACT US"><U>contact us</U></A>. We will analyze your service needs without obligation to you.</div> <bR> </td> </tr></table></body>