<HTML><HEAD> <META charset=US-ASCII http-equiv=Content-Type content="text/html; cha= rset=US-ASCII"> <META content="MSHTML 6.00.2800.1400" name=GENERATOR></HEAD> <BODY style="FONT-SIZE: 10pt; FONT-FAMILY: Arial; BACKGROUND-COLOR: #fffff= f"> <DIV><FONT size=3>Hi,   </FONT></DIV> <DIV><FONT size=3> I would advise people to see an accountant to see = what they should be doing for the IRS and the rules you may have in your sta= te. You need to know if you should be a sole-proprietor or if you = should incorporate. There are a lot of details to being self-employed and th= e better you understand them the easier life will be.</FONT></DIV> <DIV><FONT size=3></FONT> </DIV> <DIV><FONT size=3>Michael </FONT></DIV> <DIV><FONT size=3>Chicago</FONT></DIV></BODY></HTML>