Exhibit 2
Part IV (3) Explanation

During its fiscal year ended March 31, 2002 ("fiscal 2002"), Active Link
Communications, Inc. (the "Company") completed a business combination with
Mobility Concepts, Inc. ("Mobility"). The transaction has been treated as a
reverse acquisition for financial reporting purposes. The historical financial
statements prior to the acquisition are the financial statements of Mobility. As
a result of the acquisition Mobility has incurred significant additional
expenses including: additional general and administrative expenses of
approximately $700,000; costs related to the acquisition of $337,000; interest
costs of approximately $600,000; and a loss on the discontinued operations of
Active Link of approximately $2,300,000.

In addition, the Company anticipates reporting additional interest expense of
approximately $900,000 related to imputed interest cost on the contingent
conversion feature of convertible debt of Active Link acquired in the business
combination.

Cumulatively, the additional expenses and the anticipated interest expense are
expected to have a material adverse effect upon the Company's results of
operations for fiscal 2002, when compared to fiscal 2001. The Company is not
able at this time to fully quantify the adverse effect because the audited
financial statements for fiscal 2002 have not been completed.