Ex Parte Bell - Page 8

              FAY KAPLUN & MARCIN, LLP                                                                           Comment [jvn1]: Type address   
              Suite 702                                                                                                                         
              150 Broadway                                                                                                                      
              New York,  NY  10038                                                                                                              


























              MEC/jrg                                                                                                                           
























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Last modified: November  3, 2007