Starvest U.S., Inc. - Page 4




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          Additionally, attorney Warren Knaust was appointed as Starvest's            
          registered agent.  Starvest's 1996 annual report to the Florida             
          secretary of state2 reflected the results of the officer and                
          director elections.  The report also identified Warren Knaust as            
          Starvest's registered agent.                                                
               Revenue Agent Denise Traum conducted the IRS audit of                  
          Starvest.  During the course of the audit, Jacques de Bruijn                
          informed Agent Traum that he was no longer an officer or director           
          of Starvest.  On January 14, 1997, Agent Traum requested in                 
          writing that Jacques de Bruijn produce copies of Starvest's                 
          corporate resolutions naming its officers and directors.  The               
          letter explained that the information was needed to extend the              
          period of limitations (IRS Form 872) for the tax years in                   
          question, as well as to complete a Tax Information Authorization            
          (IRS Form 8821) in order that Agent Traum could continue to deal            
          with Mr. de Bruijn during the audit.  Mr. de Bruijn complied with           
          Agent Traum's request and provided documents identifying                    
          Starvest's officers and directors as those elected in April 1996.           
               On January 27, 1997, Mario Boon, as president of Starvest,             
          signed IRS Form 8821 authorizing Jacques de Bruijn to receive               
          confidential tax information on behalf of Starvest for its tax              



               2    The 1996 annual report was the last such report filed             
          by Starvest with the Florida secretary of state.                            




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