EXHIBIT 11.1

COMPUTATION OF LOSS PER COMMON SHARE

	Year Ended December 31,
	2007			2006			2005
Diluted net loss per share from continuing operations:
Net loss from continuing operations available to common shareholders	$	(13,505,000	)	$	(10,871,000	)	$	(8,749,000	)
Weighted average number of shares outstanding	7,957,324			7,957,428			8,045,604
Net effect of dilutive stock options based on treasury stock method	—			—			—
Total average shares	7,957,324			7,957,428			8,045,604
Fully diluted net loss per share	$	(1.70	)	$	(1.37	)	$	(1.09	)