<?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="NestedCompoundConcept.xsd" />


   <!-- Related Parties -->
   <context id="D-2007-RP1">
      <!-- Related Party 1, Related Party Transactions, All Transactions, Current Period, For Period -->
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
         <segment>
           <xbrldi:explicitMember dimension="pattern:RelatedPartyNameAxis">pattern:RelatedParty1Member</xbrldi:explicitMember>
         </segment>
      </entity>
      <period>
         <startDate>2007-01-01</startDate>
         <endDate>2007-12-31</endDate>
      </period>
   </context>
   <context id="D-2007-RP2">
      <!-- Related Party 2, Related Party Transactions, All Transactions, Current Period, For Period -->
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
         <segment>
           <xbrldi:explicitMember dimension="pattern:RelatedPartyNameAxis">pattern:RelatedParty2Member</xbrldi:explicitMember>
         </segment>
      </entity>
      <period>
         <startDate>2007-01-01</startDate>
         <endDate>2007-12-31</endDate>
      </period>
   </context>

   <!-- Related Party Transactions -->
   <context id="D-2007-RP1T1">
      <!-- Related Party 1, Related Party Transactions, Transaction 1, Current Period, For Period -->
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
         <segment>
           <xbrldi:explicitMember dimension="pattern:RelatedPartyNameAxis">pattern:RelatedParty1Member</xbrldi:explicitMember>
           <xbrldi:explicitMember dimension="pattern:RelatedPartyTransactionTypeAxis">pattern:PurchaseOrSaleOfGoodsWithRelatedPartyMember</xbrldi:explicitMember>
         </segment>
      </entity>
      <period>
         <startDate>2007-01-01</startDate>
         <endDate>2007-12-31</endDate>
      </period>
   </context>
   <context id="D-2007-RP1T2">
      <!-- Related Party 1, Related Party Transactions, Transaction 2, Current Period, For Period -->
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
         <segment>
           <xbrldi:explicitMember dimension="pattern:RelatedPartyNameAxis">pattern:RelatedParty1Member</xbrldi:explicitMember>
           <xbrldi:explicitMember dimension="pattern:RelatedPartyTransactionTypeAxis">pattern:PurchaseOrSaleOfPropertyOrOtherAssetsWithRelatedPartyMember</xbrldi:explicitMember>
         </segment>
      </entity>
      <period>
         <startDate>2007-01-01</startDate>
         <endDate>2007-12-31</endDate>
      </period>
   </context>
   <context id="D-2007-RP2T1">
      <!-- Related Party 2, Related Party Transactions, Transaction 1, Current Period, For Period -->
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
         <segment>
           <xbrldi:explicitMember dimension="pattern:RelatedPartyNameAxis">pattern:RelatedParty2Member</xbrldi:explicitMember>
           <xbrldi:explicitMember dimension="pattern:RelatedPartyTransactionTypeAxis">pattern:PurchaseOrSaleOfGoodsWithRelatedPartyMember</xbrldi:explicitMember>
         </segment>
      </entity>
      <period>
         <startDate>2007-01-01</startDate>
         <endDate>2007-12-31</endDate>
      </period>
   </context>
   <context id="D-2007-RP2T2">
      <!-- Related Party 2, Related Party Transactions, Transaction 2, Current Period, For Period -->
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
         <segment>
           <xbrldi:explicitMember dimension="pattern:RelatedPartyNameAxis">pattern:RelatedParty2Member</xbrldi:explicitMember>
           <xbrldi:explicitMember dimension="pattern:RelatedPartyTransactionTypeAxis">pattern:LeasingArrangementsWithRelatedPartyMember</xbrldi:explicitMember>
         </segment>
      </entity>
      <period>
         <startDate>2007-01-01</startDate>
         <endDate>2007-12-31</endDate>
      </period>
   </context>




   <unit id="U-Monetary">
      <measure>iso4217:USD</measure>
   </unit>


   <!-- Related Parties -->

   <pattern:RelatedPartyTypeOfRelationship contextRef="D-2007-RP1">Parent</pattern:RelatedPartyTypeOfRelationship>
   <pattern:RelatedPartyNatureOfRelationship contextRef="D-2007-RP1">This is other descriptive information about the relationship.</pattern:RelatedPartyNatureOfRelationship>

   <pattern:RelatedPartyTypeOfRelationship contextRef="D-2007-RP2">JointVenture</pattern:RelatedPartyTypeOfRelationship>
   <pattern:RelatedPartyNatureOfRelationship contextRef="D-2007-RP2">This is other descriptive information about the relationship.</pattern:RelatedPartyNatureOfRelationship>

   <!-- Related Party Transactions -->

   <pattern:RelatedPartyTransactionDescription contextRef="D-2007-RP1T1">Transaction 1 description</pattern:RelatedPartyTransactionDescription>
   <pattern:RelatedPartyTransactionPricingPolicy contextRef="D-2007-RP1T1">Cost</pattern:RelatedPartyTransactionPricingPolicy>
   <pattern:RelatedPartyTransactionAmount contextRef="D-2007-RP1T1" unitRef="U-Monetary" decimals="INF">1000</pattern:RelatedPartyTransactionAmount>

   <pattern:RelatedPartyTransactionDescription contextRef="D-2007-RP1T2">Transaction 2 description</pattern:RelatedPartyTransactionDescription>
   <pattern:RelatedPartyTransactionPricingPolicy contextRef="D-2007-RP1T2">Cost</pattern:RelatedPartyTransactionPricingPolicy>
   <pattern:RelatedPartyTransactionAmount contextRef="D-2007-RP1T2" unitRef="U-Monetary" decimals="INF">1000</pattern:RelatedPartyTransactionAmount>


   <pattern:RelatedPartyTransactionDescription contextRef="D-2007-RP2T1">Transaction 1 description</pattern:RelatedPartyTransactionDescription>
   <pattern:RelatedPartyTransactionPricingPolicy contextRef="D-2007-RP2T1">Cost</pattern:RelatedPartyTransactionPricingPolicy>
   <pattern:RelatedPartyTransactionAmount contextRef="D-2007-RP2T1" unitRef="U-Monetary" decimals="INF">1000</pattern:RelatedPartyTransactionAmount>

   <pattern:RelatedPartyTransactionDescription contextRef="D-2007-RP2T2">Transaction 2 description</pattern:RelatedPartyTransactionDescription>
   <pattern:RelatedPartyTransactionPricingPolicy contextRef="D-2007-RP2T2">Cost</pattern:RelatedPartyTransactionPricingPolicy>
   <pattern:RelatedPartyTransactionAmount contextRef="D-2007-RP2T2" unitRef="U-Monetary" decimals="INF">1000</pattern:RelatedPartyTransactionAmount>



</xbrl>
