<?xml version="1.0" encoding="UTF-8"?>
<!-- Created by Charles Hoffman, CPA, UBmatrix: 2009-10-13 -->
<link:linkbase
	xmlns:xlink="http://www.w3.org/1999/xlink"
	xmlns:link="http://www.xbrl.org/2003/linkbase"
	xmlns:generic="http://xbrl.org/2008/generic"
	xmlns:formula="http://xbrl.org/2008/formula"
	xmlns:validation="http://xbrl.org/2008/validation"
	xmlns:ca="http://xbrl.org/2008/assertion/consistency"
   xmlns:va="http://xbrl.org/2008/assertion/value"
	xmlns:variable="http://xbrl.org/2008/variable"
	xmlns:pf="http://xbrl.org/2008/filter/period"
	xmlns:cf="http://xbrl.org/2008/filter/concept"
	xmlns:df="http://xbrl.org/2008/filter/dimension"
	xmlns:gf="http://xbrl.org/2008/filter/general"
	xmlns:label="http://xbrl.org/2008/label"
	xmlns:xfi="http://www.xbrl.org/2008/function/instance" 
	xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
	xmlns:xs="http://www.w3.org/2001/XMLSchema"
	xmlns:v="http://xbrl.org/2008/formula/conformance/variable"
   xmlns:us-gaap="http://xbrl.us/us-gaap/2009-01-31"  
	xsi:schemaLocation="
		http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd
		http://xbrl.org/2008/generic http://www.xbrl.org/2008/generic-link.xsd
		http://xbrl.org/2008/formula http://www.xbrl.org/2008/formula.xsd
		http://xbrl.org/2008/assertion/consistency http://xbrl.org/2008/consistency-assertion.xsd
      http://xbrl.org/2008/assertion/value http://www.xbrl.org/2008/value-assertion.xsd
		http://xbrl.org/2008/variable http://xbrl.org/2008/variable.xsd
		http://xbrl.org/2008/filter/period http://www.xbrl.org/2008/period-filter.xsd
		http://xbrl.org/2008/filter/concept http://www.xbrl.org/2008/concept-filter.xsd
		http://xbrl.org/2008/filter/period http://www.xbrl.org/2008/period-filter.xsd
		http://xbrl.org/2008/filter/dimension http://www.xbrl.org/2008/dimension-filter.xsd
		http://xbrl.org/2008/filter/general http://www.xbrl.org/2008/general-filter.xsd
		http://xbrl.org/2008/label http://www.xbrl.org/2008/generic-label.xsd
		http://xbrl.org/2008/validation http://xbrl.org/2008/validation.xsd
  ">
  
		<!-- ArcroleRef declarations.  All these are declared by XBRL Formulas. -->
		<link:arcroleRef arcroleURI="http://xbrl.org/arcrole/2008/element-label" xlink:href="http://www.xbrl.org/2008/generic-label.xsd#element-label" xlink:type="simple"/>
		<link:arcroleRef arcroleURI="http://xbrl.org/arcrole/2008/variable-set" xlink:href="http://www.xbrl.org/2008/variable.xsd#variable-set" xlink:type="simple"/>
		<link:arcroleRef arcroleURI="http://xbrl.org/arcrole/2008/variable-filter" xlink:href="http://www.xbrl.org/2008/variable.xsd#variable-filter" xlink:type="simple"/>
		<link:arcroleRef arcroleURI="http://xbrl.org/arcrole/2008/variable-set-precondition" xlink:href="http://www.xbrl.org/2008/variable.xsd#variable-set-precondition" xlink:type="simple"/>
		<link:arcroleRef arcroleURI="http://xbrl.org/arcrole/2008/consistency-assertion-formula" xlink:href="http://www.xbrl.org/2008/consistency-assertion.xsd#consistency-assertion-formula" xlink:type="simple"/>
		<link:roleRef roleURI="http://www.xbrl.org/2008/role/link" xlink:href="http://www.xbrl.org/2008/generic-link.xsd#standard-link-role" xlink:type="simple"/>
		<link:roleRef roleURI="http://www.xbrl.org/2008/role/label" xlink:href="http://www.xbrl.org/2008/generic-label.xsd#standard-label" xlink:type="simple"/>



   	<link:roleRef xlink:type="simple" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-roles-2009-01-31.xsd#scf-indir" roleURI="http://xbrl.us/us-gaap/role/statement/StatementOfCashFlowsIndirect" />

		<generic:link xlink:type="extended" xlink:role="http://xbrl.us/us-gaap/role/statement/StatementOfCashFlowsIndirect">
	
		    <!-- RESOURCE: (A) ASSERTION-Consistency -->
	       <va:valueAssertion xlink:type="resource" xlink:label="ASSERTION_MovementReconciles"
	         id="ASSERTION_MovementReconciles"
	         aspectModel="dimensional" 
	         implicitFiltering="true" 
	         test="$v:VARIABLE_BalanceStart + $v:VARIABLE_Change = $v:VARIABLE_BalanceEnd" />
	
		
	
		    <!-- ARC: (B) to (C)(Formula to Variable) -->
		    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" 
		             xlink:from="ASSERTION_MovementReconciles" 
		             xlink:to="VARIABLE_BalanceStart" 
		             order="1.0" 
		             name="v:VARIABLE_BalanceStart" 
		             />
		    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" 
		             xlink:from="ASSERTION_MovementReconciles" 
		             xlink:to="VARIABLE_BalanceEnd" 
		             order="1.0" 
		             name="v:VARIABLE_BalanceEnd" 
		             />
		    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" 
		             xlink:from="ASSERTION_MovementReconciles" 
		             xlink:to="VARIABLE_Change" 
		             order="2.0"
		             name="v:VARIABLE_Change" 
		             />
			
			
		    <!--  RESOURCE: (C) VARIABLES-Fact -->
		    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Change" 
		             bindAsSequence="false"  
		             />
		    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_BalanceStart" 
		             bindAsSequence="false" 
		             />
		    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_BalanceEnd" 
		             bindAsSequence="false" 
		             />
	
		
		    <!--  ARC: (C) to (D)(Variables to Filters) -->
		    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
		             xlink:from="VARIABLE_BalanceStart" 
		             xlink:to="FILTER_PERIOD_BalanceStart" 
		             order="1.0"
		             complement="false" 
		             cover="true" 
		             />
		    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
		             xlink:from="VARIABLE_BalanceEnd" 
		             xlink:to="FILTER_PERIOD_BalanceEnd" 
		             order="1.0"
		             complement="false" 
		             cover="true" 
		             />
		    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
		             xlink:from="VARIABLE_Change" 
		             xlink:to="FILTER_CONCEPT_Change" 
		             order="1.0"
		             complement="false" 
		             cover="true" 
		             />
	
	
		    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
		             xlink:from="VARIABLE_BalanceStart" 
		             xlink:to="FILTER_CONCEPT_Balance" 
		             order="1.0"
		             complement="false" 
		             cover="true" 
		             />
		    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
		             xlink:from="VARIABLE_BalanceEnd" 
		             xlink:to="FILTER_CONCEPT_Balance" 
		             order="1.0"
		             complement="false" 
		             cover="true" 
		             />
	
	
		    <!-- RESOURCE: (D) FILTER-Concept (similar to WHERE statement) -->
		    <cf:conceptName xlink:type="resource" xlink:label="FILTER_CONCEPT_Balance">
		      <cf:concept>
		        <cf:qname>us-gaap:CashAndCashEquivalentsAtCarryingValue</cf:qname>
		      </cf:concept>
		    </cf:conceptName>
		
		    <cf:conceptName xlink:type="resource" xlink:label="FILTER_CONCEPT_Change">
		      <cf:concept>
		        <cf:qname>us-gaap:CashAndCashEquivalentsPeriodIncreaseDecrease</cf:qname>
		      </cf:concept>
		    </cf:conceptName>
	
	
		    <!-- RESOURCE: (D) FILTER-Period (similar to WHERE statement) -->
		    <pf:instantDuration xlink:type="resource" xlink:label="FILTER_PERIOD_BalanceStart" 
		             variable="v:VARIABLE_Change" 
		             boundary="start" 
		             />
	
		    <pf:instantDuration xlink:type="resource" xlink:label="FILTER_PERIOD_BalanceEnd" 
		             variable="v:VARIABLE_Change" 
		             boundary="end" 
		             />
		  
		</generic:link>   
</link:linkbase>