<table>
<tbody><tr style="font-size:1px">
<td width="5%" valign="TOP">
<p>&nbsp;</p>
</td>
<td width="94%" valign="TOP">
<p>&nbsp;</p>
</td>
</tr>
<tr>
<td valign="TOP">
<p><font size="1">&nbsp;</font></p>
</td>
<td valign="TOP">
<p align="justify"><font size="2">At March 31, 2008, the
  Company has federal net operating loss carry-forwards of approximately
  $5,475,000 that begin to expire March 31, 2024.  </font></p>
</td>
</tr>
<tr>
<td valign="TOP">
<p><font size="1">&nbsp;</font></p>
</td>
<td valign="TOP">
<p><font size="1">&nbsp;</font></p>
</td>
</tr>
<tr>
<td valign="TOP">
<p><font size="1">&nbsp;</font></p>
</td>
<td valign="TOP">
<p align="justify"><font size="2">In assessing the
  realizability of deferred tax assets and liabilities, management considers
  whether it is more likely than not that some or all or them will not be
  realized.  As of March&nbsp;31, 2008
  and 2007, the Company determined that a valuation allowance against its
  deferred tax asset was not necessary.
  The Company must generate approximately $8,260,000 of taxable income,
  exclusive of any reversals of timing differences, to fully utilize its net deferred
  tax asset.  Management believes it is
  more likely than not that the results of future operations will generate
  sufficient taxable income to realize the net deferred tax assets.  </font></p>
</td>
</tr>
<tr>
<td valign="TOP">
<p><font size="1">&nbsp;</font></p>
</td>
<td valign="TOP">
<p><font size="1">&nbsp;</font></p>
</td>
</tr>
<tr>
<td valign="TOP">
<p><font size="2">(7)</font></p>
</td>
<td valign="TOP">
<p><font size="2"><u>Significant Customer</u></font></p>
</td>
</tr>
<tr>
<td valign="TOP">
<p><font size="1">&nbsp;</font></p>
</td>
<td valign="TOP">
<p><font size="1">&nbsp;</font></p>
</td>
</tr>
<tr>
<td valign="TOP">
<p><font size="1">&nbsp;</font></p>
</td>
<td valign="TOP">
<p align="justify"><font size="2">For the years ended March
  31, 2008 and 2007, Diageo North America, Inc. (“Diageo”) accounted for
  approximately 65% and 53%, respectively, of the Company’s revenues.  At March 31, 2008 and 2007, Diageo
  accounted for 62% and 64%, respectively, of the Company’s accounts
  receivable.  </font></p>
</td>
</tr>
</tbody></table>
<table>
<tbody><tr>
<td>
<p> </p>
</td>
<td>
<p> </p>
</td>
</tr>
<tr>
<td>
<p><font> </font></p>
</td>
<td>
<p><font>At March 31, 2008, the
  Company has federal net operating loss carry-forwards of approximately
  $5,475,000 that begin to expire March 31, 2024.  </font></p>
</td>
</tr>
<tr>
<td>
<p><font> </font></p>
</td>
<td>
<p><font> </font></p>
</td>
</tr>
<tr>
<td>
<p><font> </font></p>
</td>
<td>
<p><font>In assessing the
  realizability of deferred tax assets and liabilities, management considers
  whether it is more likely than not that some or all or them will not be
  realized.  As of March 31, 2008
  and 2007, the Company determined that a valuation allowance against its
  deferred tax asset was not necessary.
  The Company must generate approximately $8,260,000 of taxable income,
  exclusive of any reversals of timing differences, to fully utilize its net deferred
  tax asset.  Management believes it is
  more likely than not that the results of future operations will generate
  sufficient taxable income to realize the net deferred tax assets.  </font></p>
</td>
</tr>
<tr>
<td>
<p><font> </font></p>
</td>
<td>
<p><font> </font></p>
</td>
</tr>
<tr>
<td>
<p><font>(7)</font></p>
</td>
<td>
<p><font><u>Significant Customer</u></font></p>
</td>
</tr>
<tr>
<td>
<p><font> </font></p>
</td>
<td>
<p><font> </font></p>
</td>
</tr>
<tr>
<td>
<p><font> </font></p>
</td>
<td>
<p><font>For the years ended March
  31, 2008 and 2007, Diageo North America, Inc. (“Diageo”) accounted for
  approximately 65% and 53%, respectively, of the Company’s revenues.  At March 31, 2008 and 2007, Diageo
  accounted for 62% and 64%, respectively, of the Company’s accounts
  receivable.  </font></p>
</td>
</tr>
</tbody></table>