August 8, 2006
Mr. Gary Newberry
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Filed on EDGAR
RE: Comment letter dated July 14, 2006 (the "Comment Letter")
Mr. Newberry:
We are in the process of completing our response to the Comment Letter. Drafts of the response are being reviewed by our counsel, independent registered public accountants and our audit committee. Upon completion of those reviews, we will file our response. Accordingly, we are requesting an additional 10 business days from the date of this letter to respond to the Comment Letter.
Sincerely,
/s/ James R. Maronick
CFO