| Jeffri Botkin Jeffri is a shareholder in the Tax Department of Mann Frankfort 
                Stein & Lipp Advisors, Inc. Her practice focuses on business 
                and tax consulting for closely held companies, their owners/employees 
                and/or family groups, with an emphasis on wealth retention and 
                enhancement.  Jeffri, a graduate of the University of Texas, has been a CPA 
                since 1982. She is a member of the American Institute of Certified 
                Public Accountants and various other accounting associations. 
                She has been actively involved in professional ethics at both 
                the Houston Chapter and Texas Society of CPAs. She currently serves 
                on the Board of Directors for Crisis Intervention of Houston, 
                Inc.
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