Effective May 3, 2010, Silberstein Ungar, PLLC, formerly Maddox Ungar Silberstein PLLC (“Silberstein”) resigned as our independent principal accountant and we engaged the accounting firm of Brightman Almagor Zohar & Co (“Brightman”) as our new independent registered public accounting firm. The resignation of Silberstein and the appointment Brightman was recommended and approved by our board of directors, which acts as our audit committee.

Silberstein's reports in our audited financial statements contained in our annual reports on Form 10-K for the fiscal years ended September 30, 2009 and 2008 did not contain any adverse opinions or disclaimers of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting principles, except that they did contain going concern qualifications.

During the two most recent fiscal years and the subsequent interim period, there were no disagreements with Silberstein, on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which, if not resolved to Silberstein's satisfaction, would have caused it to make reference to the subject matter of the disagreement in connection with its reports on our financial statements. During the two most recent fiscal years, and in the subsequent interim periods through the date of dismissal of Silberstein, there were no reportable events (as described in Item 304(a)(1)(v) of Regulation S-K) with Silberstein.

Silberstein has furnished us with a letter addressed to the Securities and Exchange Commission stating that it agrees with the above statements.

On May 4, 2010, we engaged Brightman as our independent accountant. During the two most recent fiscal years and the subsequent interim periods through the date of appointment, we have not consulted with Brightman regarding either the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on our financial statements, nor has Brightman provided to us a written report or oral advice that Brightman concluded was an important factor considered by us in reaching a decision as to the accounting, auditing or financial reporting issue. In addition, during such periods, we have not consulted with Brightman regarding any matter that was either the subject of a disagreement (as defined in Item 304(a)(1)(iv) and the related instructions) or a reportable event (as described in Item 304(a)(1)(v) of Regulation S-K).

We have provided a copy of the disclosures in this report to Brightman and offered them the opportunity to furnish a letter to the Commission contemplated by Item 304(a)(2)(ii)(D) of Regulation S-K. Brightman has advised that it does not intend to furnish such a letter to the Commission.