Statutory Liens

                  Questions reguarding STATE TAX LIENS should be directed to:

                   Secretary of State

                   Business Services Division

                   Uniform Commercial Code Section

                   1301 State Capitol Bldg

                   PO Box 95104

                   Lincoln, Nebraska 68509

                   (402) 471-4080

                   FAX: (402) 471-4429

                   http://www.sos.state.ne.us     

                   Questions reguarding FEDERAL TAX LIENS should be directed to:

                    Internal Revenue Service

                    Lien Processing Unit

                    Stop 8420G

                    PO Box 145595

                    Cincinnati, Ohio 45240-5595

                    1-800-913-6050