<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.0 Transitional//EN"> <HTML><HEAD> <META http-equiv=Content-Type content="text/html; charset=US-ASCII"> <META content="MSHTML 6.00.2900.2604" name=GENERATOR></HEAD> <BODY id=role_body style="FONT-SIZE: 10pt; COLOR: #000000; FONT-FAMILY: = Arial" bottomMargin=7 leftMargin=7 topMargin=7 rightMargin=7><FONT id=rol= e_document face=Arial color=#000000 size=2> <DIV>I need to appraise my tuning practice for a divorce settlement. Ha= s anyone bought or sold their practice recently or know someone who has?</DIV></FONT></BODY></HTML>