October 27, 2010
Ms. Tabatha Akins
Securities and Exchange Commission
Washington, D.C. 20549
| Re: | Form Type CORRESP |
| Comment Letter for Form 10-K | |
| File Number: 000-03338 |
Dear Ms. Akins,
Please note that the Company acknowledges the following:
| · | The Company is responsible for the adequacy and accuracy of the disclosure in the filing. |
| · | Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing. |
| · | The Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under federal securities laws of the United States. |
If you have any other comments, please feel free to contact me at (908) 604-2500 ext 210.
Sincerely,
/s/ Michael C. James
Michael C. James
Chief Financial Officer
