<?xml version="1.0" encoding="utf-8"?>
<!-- Created by Charles Hoffman, CPA, UBmatrix: 2008-03-15 -->
<xbrl xmlns="http://www.xbrl.org/2003/instance" 
      xmlns:xbrli="http://www.xbrl.org/2003/instance"
      xmlns:link="http://www.xbrl.org/2003/linkbase" 
      xmlns:xlink="http://www.w3.org/1999/xlink" 
      xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" 
      xmlns:xbrldi="http://xbrl.org/2006/xbrldi" 
      xmlns:pattern="http://xbrls.org/2008/xbrls/metapattern/calculation" 
      xmlns:iso4217="http://www.xbrl.org/2003/iso4217" 
      xsi:schemaLocation="http://xbrl.org/2006/xbrldi http://www.xbrl.org/2006/xbrldi-2006.xsd">

   <link:schemaRef xlink:type="simple" xlink:href="InvertedCalculation.xsd" />

   <context id="D-2007">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
         <segment>
            <xbrldi:explicitMember dimension="pattern:EntityAxis">pattern:SampleCompanyMember</xbrldi:explicitMember>
            <xbrldi:explicitMember dimension="pattern:BusinessSegmentAxis">pattern:ConsolidatedGroupDomain</xbrldi:explicitMember>
         </segment>
      </entity>
      <period>
         <startDate>2007-01-01</startDate>
         <endDate>2007-12-31</endDate>
      </period>
   </context>
   <context id="D-2006">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
         <segment>
            <xbrldi:explicitMember dimension="pattern:EntityAxis">pattern:SampleCompanyMember</xbrldi:explicitMember>
            <xbrldi:explicitMember dimension="pattern:BusinessSegmentAxis">pattern:ConsolidatedGroupDomain</xbrldi:explicitMember>
         </segment>
      </entity>
      <period>
         <startDate>2006-01-01</startDate>
         <endDate>2006-12-31</endDate>
      </period>
   </context>


   <unit id="U-Monetary">
      <measure>iso4217:USD</measure>
   </unit>

  <pattern:RevenuesGross contextRef="D-2007" unitRef="U-Monetary" decimals="0">1000000</pattern:RevenuesGross>
  <pattern:ReturnsAndAllowances contextRef="D-2007" unitRef="U-Monetary" decimals="0">1000000</pattern:ReturnsAndAllowances>
  <pattern:RevenuesNet contextRef="D-2007" unitRef="U-Monetary" decimals="0">0</pattern:RevenuesNet>
  <pattern:CostOfSales contextRef="D-2007" unitRef="U-Monetary" decimals="0">1000000</pattern:CostOfSales>
  <pattern:GrossProfitLoss contextRef="D-2007" unitRef="U-Monetary" decimals="0">-1000000</pattern:GrossProfitLoss>
  <pattern:OtherOperatingIncome contextRef="D-2007" unitRef="U-Monetary" decimals="0">1000000</pattern:OtherOperatingIncome>
  <pattern:OtherOperatingExpenses contextRef="D-2007" unitRef="U-Monetary" decimals="0">1000000</pattern:OtherOperatingExpenses>
  <pattern:OperatingIncomeLoss contextRef="D-2007" unitRef="U-Monetary" decimals="0">-1000000</pattern:OperatingIncomeLoss>
  <pattern:NonoperatingIncomeLoss contextRef="D-2007" unitRef="U-Monetary" decimals="0">1000000</pattern:NonoperatingIncomeLoss>
  <pattern:IncomeLossFromContinuingOperationsBeforeIncomeTaxes contextRef="D-2007" unitRef="U-Monetary" decimals="0">0</pattern:IncomeLossFromContinuingOperationsBeforeIncomeTaxes>
  <pattern:IncomeTaxExpenseBenefit contextRef="D-2007" unitRef="U-Monetary" decimals="0">1000000</pattern:IncomeTaxExpenseBenefit>
  <pattern:NetIncomeLoss contextRef="D-2007" unitRef="U-Monetary" decimals="0">-1000000</pattern:NetIncomeLoss>


  <pattern:RevenuesGross contextRef="D-2006" unitRef="U-Monetary" decimals="0">2000000</pattern:RevenuesGross>
  <pattern:ReturnsAndAllowances contextRef="D-2006" unitRef="U-Monetary" decimals="0">2000000</pattern:ReturnsAndAllowances>
  <pattern:RevenuesNet contextRef="D-2006" unitRef="U-Monetary" decimals="0">0</pattern:RevenuesNet>
  <pattern:CostOfSales contextRef="D-2006" unitRef="U-Monetary" decimals="0">2000000</pattern:CostOfSales>
  <pattern:GrossProfitLoss contextRef="D-2006" unitRef="U-Monetary" decimals="0">-2000000</pattern:GrossProfitLoss>
  <pattern:OtherOperatingIncome contextRef="D-2006" unitRef="U-Monetary" decimals="0">2000000</pattern:OtherOperatingIncome>
  <pattern:OtherOperatingExpenses contextRef="D-2006" unitRef="U-Monetary" decimals="0">2000000</pattern:OtherOperatingExpenses>
  <pattern:OperatingIncomeLoss contextRef="D-2006" unitRef="U-Monetary" decimals="0">-2000000</pattern:OperatingIncomeLoss>
  <pattern:NonoperatingIncomeLoss contextRef="D-2006" unitRef="U-Monetary" decimals="0">2000000</pattern:NonoperatingIncomeLoss>
  <pattern:IncomeLossFromContinuingOperationsBeforeIncomeTaxes contextRef="D-2006" unitRef="U-Monetary" decimals="0">0</pattern:IncomeLossFromContinuingOperationsBeforeIncomeTaxes>
  <pattern:IncomeTaxExpenseBenefit contextRef="D-2006" unitRef="U-Monetary" decimals="0">2000000</pattern:IncomeTaxExpenseBenefit>
  <pattern:NetIncomeLoss contextRef="D-2006" unitRef="U-Monetary" decimals="0">-2000000</pattern:NetIncomeLoss>


</xbrl>
