EDUCATION:

★ 1987-BBS Degree in Public Accounting
     Hofstra University, Hempstead, New York

LICENSING & CERTIFICATION:

★ Certified Public Accountant - Florida
     CPA Firm License
     State of Florida, Florida Board of Accountancy; 
     License #AD65764

★ Certified Public Accountant - Florida
     CPA Individual License
     State of Florida, Florida Board of Accountancy; 
     License #AC34648

★ Certified Public Accountant - New York 
     CPA Individual License
     State of New York, NY Board of Accountancy License #065796

ADDITIONAL FIRM LICENSURE

     Michael D. Star, P.A.
     Registered with the P.C.A.O.B. to perform 
      S.E.C. Audits, Compliance and Filings.