Exhibit 99.4

American Claims Evaluation, Inc.
Introduction to Pro Forma Condensed Consolidated Financial Statements

Effective September 12, 2008, American Claims Evaluation, Inc. (“American Claims”) completed the acquisition of Interactive Therapy Group Consultants, Inc. (“ITG”) for a purchase price of $570,000. The accompanying unaudited pro forma condensed consolidated balance sheet as of June 30, 2008 gives effect to the acquisition of ITG as if it occurred on June 30, 2008.

The following unaudited pro forma condensed consolidated statements of operations for the three months ended June 30, 2008 and for the fiscal year ended March 31, 2008 combine the results of operations for American Claims with the results of operations for ITG, as if the acquisition of ITG had occurred on April 1, 2008 and April 1, 2007, respectively. ITG’s most recent fiscal year end was December 31, 2007, but has been brought to American Claims’ fiscal year end of March 31, 2008. This has been accomplished by adding ITG’s subsequent interim period ended March 31, 2008 to the most recent year end information and deducting the comparable preceding year interim period results.

These unaudited pro forma condensed consolidated financial statements should be read in conjunction with the historical financial statements and notes thereto of American Claims included in its Annual Report on Form 10-KSB for the fiscal year ended March 31, 2008 and the Quarterly Report on Form 10-Q for the three month period ended June 30, 2008, which are incorporated by reference in this Form 8-K/A; and the accompanying Notes to the Unaudited Pro Forma Condensed Consolidated Financial Statements.

The unaudited pro forma condensed consolidated financial statements reflect adjustments for pro forma events that are (1) directly attributable to the ITG acquisition, (2) factually supportable, and (3) expected to have a continuing impact on the combined results. The unaudited pro forma financial statements were prepared using the purchase method of accounting with American Claims treated as the acquiring company. American Claims purchased all of the outstanding shares of ITG. Accordingly, the consideration paid by American Claims to complete the acquisition has been allocated preliminarily to the assets and liabilities acquired based on their estimated fair values as of the acquisition date. Any amount paid in excess has been treated as acquisition of goodwill.

Provisions of Statement of Financial Accounting Standards (“SFAS”) No. 141, “Business Combinations”, establish criteria for determining when intangible assets should be recognized separately from goodwill. SFAS No. 142, “Goodwill and Other Intangible Assets”, also provides, among other guidelines, that goodwill and intangible assets with indefinite lives will not be amortized, but rather tested for impairment on at least an annual basis. American Claims is in the process of identifying intangible assets arising on account of this acquisition and will re-allocate the goodwill once this determination is complete.

The unaudited pro forma condensed consolidated statements of operations are presented for illustrative purposes only and are not indicative of what the expected results of operations of American Claims would have been had the acquisition been completed on the dates indicated above. Further, the unaudited pro forma condensed consolidated financial statements do not reflect one-time costs to fully merge and operate the combined organizations more efficiently or anticipated synergies expected to result from the combination. You should not rely on the unaudited pro forma condensed consolidated statements of operations as being indicative of the historical results that would have been achieved had the companies always been combined or the future results that American Claims will experience.

F-16

AMERICAN CLAIMS EVALUATION, INC. AND SUBSIDIARY

Unaudited Pro Forma Condensed Consolidated Balance Sheet

June 30, 2008

	Historical
	(as reported)
	American						Pro Forma
	Claims			ITG			Adjustments			Notes	Pro Forma
Assets
Current assets:
Cash and cash equivalents	$	6,141,468		$	12,771		$	(570,000	)	(a)	$	5,584,239
Accounts receivable		—			980,153			—				980,153
Current assets of discontinued operations		87,467			—			—				87,467
Prepaid expenses		24,997			60,441			127,124		(d)		212,562
Total current assets		6,253,932			1,053,365			(442,876	)			6,864,421
Property and equipment, net		86,027			209,054			—				295,081
Goodwill		—			—			750,000		(a,b)		750,000
Non-current assets of discontinued operations		11,450			—			—				11,450
Other assets		—			18,565			—				18,565
Total assets	$	6,351,409		$	1,280,984		$	307,124			$	7,939,517
Liabilities and Stockholders’ Equity
Current liabilities:
Accounts payable	$	40,937		$	106,876		$	—			$	147,813
Accrued expenses		116,812			502,427			—				619,239
Beacon Federal line of credit		—			492,504			—				492,504
Note payable — Beacon Federal		—			116,277			—				116,277
Note payable — Bankers Healthcare Group		—			4,935			(4,935	)	(c)		—
Capital leases obligations — current		—			21,488			—				21,488
Current liabilities of discontinued operations		23,391			—			—				23,391
Total current liabilities		181,140			1,244,507			(4,935	)			1,420,712
Long-term liabilities:
Note payable — Beacon Federal, net of current portion		—			308,204			—				308,204
Note payable — Bankers Healthcare Group, net of current portion		—			48,078			(48,078	)	(c)		—
Capital lease obligations, net of current portion		—			40,332			—				40,332
Total long-term liabilities		—			396,614			(48,078	)			348,536
Commitments
Stockholders’ equity:
Common stock		50,500			—			—				50,500
Additional paid-in capital		4,946,699			55,772			(55,772	)			4,946,699
Retained earnings (Accumulated deficit)		1,634,911			(415,909	)		415,909		(d)		1,634,911
		6,632,110			(360,137	)		360,137				6,632,110
Treasury stock, at cost		(461,841	)		—			—				(461,841	)
Total stockholders’ equity		6,170,269			(360,137	)		360,137				6,170,269
Total liabilities and stockholders’ equity	$	6,351,409		$	1,280,984		$	307,124			$	7,939,517

F-17

AMERICAN CLAIMS EVALUATION, INC. AND SUBSIDIARY

Unaudited Pro Forma Condensed Consolidated Statement of Operations

For the three months ended June 30, 2008

	Historical
	(as reported)
	American						Pro Forma
	Claims			ITG			Adjustments			Notes	Pro Forma
Revenues	$	—		$	1,725,220		$	—			$	1,725,220
Cost of services		—			1,153,664			—				1,153,664
Gross margin		—			571,556			—				571,556
Selling, general and administrative expenses		207,111			443,850			27,000		(e)		677,961
Operating earnings (loss) from continuing operations		(207,111	)		127,706			(27,000	)			(106,405	)
Interest expense		—			(24,541	)		1,100		(g)		(23,441	)
Interest income		41,799			—			(3,900	)	(f)		37,899
Earnings (loss) from continuing operations		(165,312	)		103,165			(29,800	)			(91,947	)
Discontinued operations:
Loss from discontinued operations		(5,828	)		—			—				(5,828	)
Net earnings (loss)	$	(171,140	)	$	103,165		$	(29,800	)		$	(97,775	)
Net loss per share — basic and diluted	$	(0.04	)								$	(0.02	)
Weighted average shares — basic and diluted		4,761,800										4,761,800

F-18

AMERICAN CLAIMS EVALUATION, INC. AND SUBSIDIARY

Unaudited Pro Forma Condensed Consolidated Statement of Operations

For the year ended March 31, 2008

	Historical
	(as reported)
	American						Pro Forma
	Claims			ITG			Adjustments			Notes	Pro Forma
Revenues	$	—		$	5,902,406		$	—			$	5,902,406
Cost of services		—			4,069,414			—				4,069,414
Gross margin		—			1,832,992			—				1,832,992
Selling, general and administrative expenses		990,113			1,990,779			108,000		(e)		3,088,892
Operating loss from continuing operations		(990,113	)		(157,787	)		(108,000	)			(1,255,900	)
Interest expense		—			(96,374	)		1,800		(c,g)		(94,574	)
Interest income		331,027			—			(30,200	)	(f)		300,827
Loss from continuing operations		(659,086	)		(254,161	)		(136,400	)			(1,049,647	)
Discontinued operations:
Loss from discontinued operations		(12,723	)		—			—				(12,723	)
Net loss	$	(671,809	)	$	(254,161	)	$	(136,400	)		$	(1,062,370	)
Net loss per share — basic and diluted	$	(0.14	)								$	(0.22	)
Weighted average shares — basic and diluted		4,761,800										4,761,800

F-19

American Claims Evaluation, Inc.
Notes to Unaudited Pro Forma Condensed Consolidated Financial Statements

a. The business combination was accounted for using the purchase method of accounting and, accordingly, the purchase price was preliminarily allocated to assets acquired and liabilities assumed based on fair values at the date of acquisition as follows:

Cash	$	1,625
Accounts receivable		1,144,011
Prepaid expenses		41,432
Total current assets		1,187,068
Property and equipment		198,612
Other assets		18,565
Total assets acquired	$	1,404,245
Accounts payable		157,339
Accrued expenses		305,000
Bank debt		1,105,356
Capital lease obligations		56,849
Total liabilities assumed	$	1,624,544
Net assets acquired	$	(220,299	)
The purchase price has been calculated as follows:
Total purchase price	$	570,000
Anticipated recovery from former owner per terms of the Stock Purchase Agreement		(40,299	)
	$	529,701
Excess of the purchase price over the net assets acquired (Goodwill)	$	750,000

b.	The Company allocated the excess of the purchase price over the net assets acquired to goodwill. The Company is in the process of identifying intangible assets arising as a result of this transaction. The identified intangible assets, if any, will be assigned values and amortized over their respective useful lives for assets with finite lives. Intangible assets with finite lives will be tested for impairment annually. The goodwill of $750,000 will be adjusted accordingly for intangible assets recognized during this process. The pro forma information does not include the effect of amortization expense, if any, arising on account of identifying intangible assets.
c.	To eliminate liabilities excluded from transaction.
d.	To eliminate shareholders’ deficiency as of June 30, 2008 and to record potential recovery from former ITG shareholders per terms of the stock purchase agreement whereby the purchase price is subject to positive or negative adjustment based on the final determination of the tangible net worth of ITG as of the close of business on the closing date.
e.	To reflect additional compensation expense that will be incurred as a result of a signed employment agreement entered into with the former majority shareholder of ITG.
f.	Estimated interest income adjustment to reflect the use of cash towards payment of the purchase price as a result of the acquisition.
g.	Estimated interest expense adjustment to reflect reduction in interest expense on liabilities excluded from transaction.
h.	The Company estimates that there would be no tax effect for the pro forma adjustments due to the existence of net operating losses available to the Company.

F-20