EXHIBIT 11.1

COMPUTATION OF LOSS PER COMMON SHARE

	Year Ended December 31,
	2008			2007
Diluted net loss per share from continuing operations:
Net loss from continuing operations available to common shareholders	$	(15,182,000	)	$	(10,132,000	)
Weighted average number of shares outstanding		7,957,324			7,957,324
Net effect of dilutive stock options based on treasury stock Method method		-			-
Total average shares		7,957,324			7,957,324
Fully diluted net loss per share	$	(1.91	)	$	(1.27	)