PRESS RELEASE

For additional information contact:
Maria D. Winslow
Marketing Coordinator
mwinslow@untracht.com

January 22, 2005

Untracht Early Successfully Completes Peer Review

The New Jersey Peer Review Executive Committee of the American Institute of Certified Public Accountants accepted the report on the most recent peer review of Untracht Early & Associates. The reviewer's opinion was unqualified and without comment.

Untracht Early LLC is a mid-sized accounting firm. We serve a diverse clientele and offer a full range of accounting, tax, auditing, and consulting services. The firm specializes in serving financial services industry clients, closely held, entrepreneurial and family owned businesses, technology, professional services practices and retail. We emphasize the consulting aspects of our engagements, which positions us to act as general business and financial advisors and confidants. Founded in 1993, Untracht Early holds itself to high standards. As a member of the Division for CPA Firms of the American Institute of Certified Public Accountants, Untracht Early & Associates accounting and auditing practice is subject to a periodic peer review by an independent CPA firm. The peer review ensures that the Firm's practices and procedures are in accordance with professional standards.