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, 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withdrawn by the undersigned in a signed writing delivered to the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.

By:    /s/ Matthew Brand
         Matthew Brand