<DOCUMENT>
<TYPE>EX-11
<SEQUENCE>10
<FILENAME>kl12003_ex11.txt
<DESCRIPTION>EXHIBIT 11 STATEMENT
<TEXT>
                                                                      Exhibit 11


            STATEMENT REGARDING COMPUTATION OF PER SHARE EARNINGS

Net loss per common share of $0.03 for the year ended December 31, 2000 was
calculated by dividing net loss of $2,891,379 for the year ended December 31,
2000 by the weighted average number of common shares outstanding of 87,034,303.

Net loss per common share of $0.20 for the year ended December 31, 1999 was
calculated by dividing net loss of $6,054,364 for the year ended December 31,
1999 by the weighted average number of common shares outstanding of 30,500,000.


</TEXT>
</DOCUMENT>