Sprung Investment Management Inc. in Association With Sigma Analysis & Management Ltd.

ANNOUNCEMENT – MARCH 23, 2006

Sprung Investment Management Inc. in Association With Sigma Analysis & Management Ltd.

Michael R. Sprung, President, Sprung Investment Management Inc. and David Rudd, Chairman and COO, Sigma Analysis & Management Ltd., are pleased to announce that Sprung Investment Management and Sigma have entered into an association. Sprung Investment Management will provide Sigma with investment management services and assist Sigma in identifying market opportunities and expanding their growing product offerings. In exchange, Sigma will make resources and consulting services available to Sprung Investment Management to enhance risk management investment processes. Both firms have agreed to align compliance and investment procedures to meet the needs of varied market participants.

Sprung Investment Management Inc. is a boutique investment counselor catering directly to the needs of private clients, foundations, trusts and endowments. Michael R. Sprung has over twenty-seven years of portfolio management experience managing institutional and private client assets. For more information, please go to www.sprunginvestment.com.

Sigma Analysis & Management Ltd. offers consulting and investment services to manage risk in applications requiring sophisticated, state-of-the-art methodologies. David Rudd has over twenty years experience trading commodity and financial products. Dr. Luis Seco, President CEO and Director, is a professor with the Fields Institute located at the University of Toronto and a Director of RiskLab, a co-operation agreement between the University and Algorithmics. For more information, please go to www.sigmanalysis.com.

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