POWER OF ATTORNEY


The undersigned does hereby constitute and appoint Stephen J. Nelson,Mary
 Anne Mayo and Beth N. Lowson, each of The Nelson Law Firm, LLC, 75 South
 Broadway, 4th Floor, White Plains, NY 10601, signing singly, with full power
 of substitution, as the true and lawful attorney of the undersigned, and
 authorizes and designates each of them to sign on behalf of the undersigned,
 and to file filings and any amendments thereto made by or on behalf of the
 undersigned in respect of the beneficial ownership of equity securities held
 by the undersigned, directly, indirectly or beneficially, pursuant to
 Sections 13(d), 13(g) and 16 of the Securities Exchange Act of 1934, as
 amended (the "Exchange Act"), and the rules and regulations thereunder.  The
 undersigned acknowledges that the foregoing attorneys-in-fact, in serving in
 such capacity at the request of the undersigned, are not assuming any of the
 undersigned's responsibilities to comply with Sections 13(d), 13(g) or 16 of
 the Exchange Act.

This Power of Attorney shall remain in full force and effect until withdrawn
 by the undersigned in a signed writing delivered to the foregoing
 attorneys-in-fact.

IN WITNESS WHEREOF, the undersigned has caused this Power of Attorney to be
 executed as of this 4th day of January, 2006.



							/s/ Matthew Brand
							Matthew Brand