<?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/record" 
      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="RepeatingConcept.xsd" />
   

   <context id="D-2007-SE-1">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
         <segment>
            <xbrldi:explicitMember dimension="pattern:EntityAxis">pattern:SampleCompanyMember</xbrldi:explicitMember>
             <xbrldi:explicitMember dimension="pattern:SubsequentEventAxis">pattern:SubsequentEvent1Member</xbrldi:explicitMember>
         </segment>
      </entity>
      <period>
         <startDate>2007-01-01</startDate>
         <endDate>2007-12-31</endDate>
      </period>
   </context>
   <context id="D-2007-SE-2">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
         <segment>
            <xbrldi:explicitMember dimension="pattern:EntityAxis">pattern:SampleCompanyMember</xbrldi:explicitMember>
             <xbrldi:explicitMember dimension="pattern:SubsequentEventAxis">pattern:SubsequentEvent2Member</xbrldi:explicitMember>
         </segment>
      </entity>
      <period>
         <startDate>2007-01-01</startDate>
         <endDate>2007-12-31</endDate>
      </period>
   </context>


   <!-- For subsequent events, this may not be the best way to do this because you cannot track the date of the event or the type of event.  But, you could
        add more concepts for those things.  The point here is that you have ONE concept and that ONE concept repeats.  So, it needs to be a record. -->

   <pattern:SubsequentEventDescription contextRef="D-2007-SE-1">Description of subsequent event number 1 which relates to the loss of an uncollectable receivable and occurred on January 16, 2008.</pattern:SubsequentEventDescription>

   <pattern:SubsequentEventDescription contextRef="D-2007-SE-2">Description of subsequent event number 2 which relates to the purchase of a business and occurred on February 1, 2008.</pattern:SubsequentEventDescription>


</xbrl>
