Exhibit 99.3

iPay Technologies Holding Company, LLC and Subsidiary
Consolidated Balance Sheets
March 31, 2010 and 2009
ASSETS
			3/31/2010		3/31/2009
CURRENT ASSETS
	Cash and cash equivalents	$	9,642,682	$	5,721,375
	Accounts receivable		1,059,180		280,632
	Unbilled revenue		161,022		63,743
	Prepaid expenses and other current assets		1,090,551		568,080
	Deferred costs		1,927,828		1,581,817
	Total current assets		13,881,263		8,215,647
PROPERTY AND EQUIPMENT, NET			7,964,651		7,888,535
	Goodwill		48,923,131		48,923,131
	Intangible assets		15,333,333		17,783,333
	Deferred costs, less current portion		1,599,427		1,114,475
	Unbilled revenue, less current portion		1,368,719		61,444
	Other assets		195,769		270,660
	Total assets	$	89,266,293	$	84,257,225
LIABILITIES AND MEMBERS' EQUITY
CURRENT LIABILITIES
	Accounts payable and accrued expenses		5,679,507		2,803,523
	Deferred revenue		6,280,708		6,246,144
	Current maturities of long-term debt		5,718,791		4,575,033
	Total current liabilities		17,679,006		13,624,700
	Deferred revenue, less current portion		1,133,733		1,440,140
	Long-term debt, less current maturities		6,862,550		12,581,341
	Other liabilities		203,235		0
	Total liabilties		25,878,524		27,646,181
MEMBERS' EQUITY
	Members' units - 64,859,011 units authorized;		53,100,000		53,100,000
	58,483,248 units issued and outstanding
	Retained earnings		10,287,769		3,511,044
	Total members' equity		63,387,769		56,611,044
	Total liabilities and members' equity	$	89,266,293	$	84,257,225

iPay Technologies Holding Company, LLC and Subsidiary
Consolidated Statements of Operations
For Three Months ended March 31, 2010 and 2009
			3/31/2010		3/31/2009
REVENUES		$	12,461,944	$	9,916,709
OPERATING EXPENSES
	Personnel		3,134,352		3,134,967
	Selling and marketing expenses		1,883,228		1,429,426
	Occupancy and equipment		78,392		64,287
	Telecommunications		77,376		57,798
	Technology		87,490		75,990
	Professional		177,012		153,223
	Processing		1,409,108		1,157,044
	Other operating expenses		817,348		292,170
	Depreciation and amortization		1,082,135		986,097
	Total operating expenses		8,746,441		7,351,002
OPERATING INCOME			3,715,503		2,565,707
OTHER INCOME (EXPENSE)
	Interest Expense		(139,834)		(242,278)
	Interest Income		8,794		5,162
	Total other expense, net		(131,040)		(237,116)
INCOME BEFORE TAXES			3,584,463		2,328,591
Income tax expense			195,683		28,600
NET INCOME		$	3,388,780	$	2,299,991

IPay Technologies Holding Company, LLC and Subsidiary
Consolidated Statements of Cash Flows
For Three Months ended March 31, 2010 and 2009
			3/31/2010		3/31/2009
CASH FLOWS FROM OPERATING ACTIVITIES
	Net income	$	3,388,780	$	2,299,991
	Adjustments to reconcile net income to
	net cash provided by operating activities:
	Depreciation and amortization		1,110,622		1,014,583
	Unit-based compensation expense		86,263		133,386
	Loss on disposal of assets		439		406
	Changes in operating assets and liabilities:
	Accounts receivable		(791,668)		(5,691)
	Prepaid expenses and other current assets		(533,729)		(322,770)
	Deferred costs		(20,511)		(67,254)
	Other assets		24,673		-
	Accounts payable and accrued expenses		682,327		(75,400)
	Deferred revenue		(267,869)		127,405
	Other liabilities		22,144		-
	Net cash provided by operating activities		3,701,471		3,104,656
CASH FLOWS FROM INVESTING ACTIVITIES
	Purchase of property and equipment		(518,559)		(269,867)
	Net cash used in investing activities		(518,559)		(269,867)
CASH FLOWS FROM FINANCING ACTIVITIES
	Payments on long term debt		(1,143,758)		(1,143,758)
	Distributions to members		(1,037,277)		(733,016)
	Net cash used in financing activities		(2,181,035)		(1,876,774)
NET INCREASE IN CASH AND CASH EQUIVALENTS			1,001,877		958,015
CASH AND CASH EQUIVALENTS, Beginning of Period			8,640,805		4,763,360
CASH AND CASH EQUIVALENTS, End of Period		$	9,642,682	$	5,721,375

iPay Technologies Holding Company, LLC and Subsidiary
Consolidated Statements of Members' Equity
For Three Months ended March 31, 2010 and 2009
		Members'		Retained
		Units		Earnings		Total
Balance, December 31, 2008	$	53,100,000	$	1,971,853	$	55,071,853
Distributions to members		-		(883,191)		(883,191)
Redemption of incentive units		-		(10,996)		(10,996)
Unit-based compensation expense		-		133,387		133,387
Net income		-		2,299,991		2,299,991
Balance, March 31, 2009		53,100,000		3,511,044		56,611,044
Balance, December 31, 2009		53,100,000		8,614,515		61,714,515
Distributions to members		-		(1,801,789)		(1,801,789)
Unit-based compensation expense		-		86,263		86,263
Net income		-		3,388,780		3,388,780
Balance, March 31, 2010	$	53,100,000	$	10,287,769	$	63,387,769