New Jersey　　　　　　　　　　　　　　California

120 Charlotte Place                                                       22850 Crenshaw Boulevard Suite 201
Englewood Cliffs, NJ 07632                                          Torrance, CA 90505
Phone (201) 541-8400                                                  Phone (310) 891-0550
Fax (201) 541-8660                                                      Fax (310) 891-2389 

New York

43 West 61st Street, Suite 19J
New York, NY 10023
Phone (212) 397-1099
Fax (212) 397-1099

E-Mail: kwangco@usjapancpa.com