POWER OF ATTORNEY



Know all by these presents,  that the undersigned  hereby constitute and appoint
each of Maydan Rothblum and Kevin W. Waite, signing singly, as the undersigned's
true and lawful  attorney-in-fact and authorized  representative,  for it and in
its name, place and stead:


     (1)  to execute on behalf of the  undersigned  and cause to be filed and/or
          delivered,  as required  under  Section  13(d) of the  Securities  and
          Exchange  Act of 1934,  as amended  (the  "Act")  and the  regulations
          thereunder,  any  number,  as  appropriate,  of  original,  copies  or
          electronic filings of the Securities and Exchange  Commission Schedule
          13D or Schedule 13G Beneficial  Ownership  Reports  (together with any
          amendments and joint filing agreements under Rule 13d-1(f) of the Act,
          as may be required  thereto) to be filed and or delivered with respect
          to any equity  security  (as defined in Rule  13d-1(d)  under the Act)
          beneficially  owned by the  undersigned  and which must be reported by
          the  undersigned  pursuant  to  Section  13(d)  of  the  Act  and  the
          regulations thereunder;

     (2)  to  execute  on  behalf  of the  undersigned  and  cause  to be  filed
          electronically any forms, including without limitation, Securities and
          Exchange  Commission Forms 3, 4 and 5 (together with any amendments as
          may be  required  thereto)  required  to be filed  pursuant to Section
          16(a) of the Act and the regulations thereunder; and

     (3)  generally  to take such other  actions and perform  such other  things
          necessary to  effectuate  the foregoing as fully in all respects as if
          the undersigned could do if personally present.

This Power of Attorney shall remain in effect until revoked,  in writing, by the
undersigned.

The undersigned acknowledges that the foregoing attorneys-in-fact and authorized
representatives,   in  serving  in  such   capacities  at  the  request  of  the
undersigned,  are not  assuming  any of the  undersigned's  responsibilities  to
comply with Section 13(d) or Section 16 of the Act.






IN WITNESS  WHEREOF,  the  undersigned  has caused  this Power of Attorney to be
executed this 16th day of May, 2007.


SIGMA OPPORTUNITY FUND, LLC
By:  Sigma Capital Advisors, LLC

         By:  /s/Thom Waye
            -----------------------------------------
            Thom Waye, Manager

SIGMA CAPTIAL ADVISORS, LLC

         By:  /s/Thom Waye
            -----------------------------------------
            Thom Waye, Manager

SIGMA CAPITAL PARTNERS, LLC

         By:  /s/Thom Waye
            -----------------------------------------
            Thom Waye, Sole Member


SIGMA BERLINER, LLC
By:  Sigma Capital Advisors, LLC

         By:  /s/Thom Waye
            -----------------------------------------
            Thom Waye, Manager


/s/Thom Waye
------------------------------------
Thom Waye