Robert E. Iles and Monica M. Iles - Page 47

                                        -47-                                                                   


          SSSI                     Aug. 1982           Broker-       Corporation          52% Shareholder      
                                                       Dealer                        (plus Monica's 24%)       
          SSFMI                    Aug. 1982           Investment    Corporation          52% Shareholder      
                                                       Adviser                       (plus Monica's 24%)       

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