EXHIBIT 99.4

                      NOTES TO UNAUDITED PRO FORMA COMBINED
                       CONDENSED STATEMENTS OF OPERATIONS

The following is a description of Pro Forma adjustments reflected in the
Unaudited Pro Forma Combined Condensed Statements of Operations:

1.  Reflects amortization of approximately $0.4 million for the year ended
    December 31, 2005, and $0.3 million for the nine months ended September 30,
    2006, connected with the estimated $7.2 million of identifiable intangible
    assets acquired in the 3F acquisition, consisting primarily of developed and
    core technology, with lives ranging over a period of between seven and
    twenty years, with a weighted average life of 18 years. The final purchase
    price allocations, which are based on third party appraisals, may result in
    different allocations for tangible and intangible assets than presented
    above and in these Pro Forma Combined Condensed Statements of Operations,
    and those differences could be material.

2.  Reflects an increase in depreciation expense of approximately $0.1 million
    for both the year ended December 31, 2005 and the nine months ended
    September 30, 2006, resulting from the fair value adjustments to 3F's
    property,
    plant and equipment that will continue to be held and used.

3.  Reflects 3F estimated merger transaction costs, which includes investment
    banking fees, attorney's fees, audit and accounting fees and certain
    severance costs.