Ex Parte Uthe - Page 3

            Appeal Number: 2006-3172                                                                          
            Application Number: 10/420,685                                                                    

            In addition, we make the following prior art of record:                                           
            Cottingham, Excel 2000 Developer’s Handbook, ISBN 0-7821-2328-7,                                  
            pp. 524-533 (1999).                                                                               
                                               REJECTIONS                                                     
                Claims 1-7 and 11-20 stand rejected under 35 U.S.C. § 103(a) as obvious over                  
            Wills and Hodgson.                                                                                
                Claims 8, 9, 21 and 22 stand rejected under 35 U.S.C. § 103(a) as obvious over                
            Wills, Hodgson and Theisen.                                                                       
                Rather than reiterate the conflicting viewpoints advanced by the examiner and                 
            the appellant regarding the above-noted rejections, we make reference to the                      
            examiner's answer (mailed March 3, 2006) for the reasoning in support of the                      
            rejection, and to appellant’s brief (filed February 1, 2006) and reply brief (filed               
            April 26, 2006) for the arguments thereagainst.                                                   
                                                 OPINION                                                      
                In reaching our decision in this appeal, we have given careful consideration to               
            the appellant’s specification and claims, to the applied prior art references, and to             
            the respective positions articulated by the appellant and the examiner.  As a                     
            consequence of our review, we make the determinations that follow.                                










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