The providers in this directory are not endorsed or approved by the Qwoter.com. This is a voluntary listing of service providers that have indicated they are interested in working with small issuers in the OTC market place.

Pinksheets & OTC AUDITORS/ACCOUNTANTS

Child, Van Wagoner & Bradshaw PLLC
    1284 W.Flint
    2 Meadow Drive
    Suite D
    Kaysville, UT 84037     USA


Kempisty & Company
    15 Maiden Lane
    Suite 1003
    New York, NY 10038     USA
    Phone: 212-406-7272
    Fax: 212-513-1930
    Company Contact: Philip C. Kempisty
    Email: KEMPCOCPAS@aol.com


Mendoza & Berger Company, LLP
    5500 Trabuco Road
    Suite 150
    Irvine, CA 92620     USA


Moore & Associates, CHTD
    2675 S. Jones Blvd.
    Suite 109
    Las Vegas, NV 89146     USA
    Phone: 702-253-7499
    Fax: 702-253-7501
    Email: mikejmoore@hotmail.com
    Website: www.MooreAudits.com
    Company Contact: Mike J. Moore


Paula S. Morelli, CPA, P.C.
    21 Martha Street
    Freeport, NY 11520     USA
    Phone: 516-378-4258
    Email: psmcpapc@aol.com
    Company Contact: Paula S. Morelli

Qwoter,
The phone number for Moore & Associates was changed on 5/1/07 to: 702-253-7499.  Everything else remained unchanged.
Sincerely
Mike J Moore

Thank you for the update Mr Moore. I have changed the information accordingly.