<?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="ReconciliationOfBalance.xsd" />

   <link:linkbaseRef xlink:type="simple" xlink:href="ReconciliationOfBalance-formula.xml" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase"/>

   <context id="I-2007">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
         <segment>
            <xbrldi:explicitMember dimension="pattern:BusinessSegmentAxis">pattern:ConsolidatedGroupDomain</xbrldi:explicitMember>
         </segment>
      </entity>
      <period>
         <instant>2007-12-31</instant>
      </period>
   </context>
   <context id="I-2006">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
         <segment>
            <xbrldi:explicitMember dimension="pattern:BusinessSegmentAxis">pattern:ConsolidatedGroupDomain</xbrldi:explicitMember>
         </segment>
      </entity>
      <period>
         <instant>2006-12-31</instant>
      </period>
   </context>

   <!-- Reconciliation of Cash -->
   <context id="D-2007-CREC-A">
      <!-- Reconciliation of Cash, Reconciling Item Type A, Current Period, For Period -->
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
         <segment>
           <xbrldi:explicitMember dimension="pattern:ReconcilingItemTypeAxis">pattern:ReconcilingItemTypeAMember</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="I-2007-CREC-A">
      <!-- Reconciliation of Cash, Reconciling Item Type A, Current Period, As At -->
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
         <segment>
           <xbrldi:explicitMember dimension="pattern:ReconcilingItemTypeAxis">pattern:ReconcilingItemTypeAMember</xbrldi:explicitMember>
           <xbrldi:explicitMember dimension="pattern:BusinessSegmentAxis">pattern:ConsolidatedGroupDomain</xbrldi:explicitMember>
         </segment>
      </entity>
      <period>
         <instant>2007-12-31</instant>
      </period>
   </context>
   <context id="I-2006-CREC-A">
      <!-- Reconciliation of Cash, Reconciling Item Type A, Prior Period, As At -->
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
         <segment>
           <xbrldi:explicitMember dimension="pattern:ReconcilingItemTypeAxis">pattern:ReconcilingItemTypeAMember</xbrldi:explicitMember>
           <xbrldi:explicitMember dimension="pattern:BusinessSegmentAxis">pattern:ConsolidatedGroupDomain</xbrldi:explicitMember>
         </segment>
      </entity>
      <period>
         <instant>2006-12-31</instant>
      </period>
   </context>

   <context id="D-2007-CREC-B">
      <!-- Reconciliation of Cash, Reconciling Item Type B, Current Period, For Period -->
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
         <segment>
           <xbrldi:explicitMember dimension="pattern:ReconcilingItemTypeAxis">pattern:ReconcilingItemTypeBMember</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="I-2007-CREC-B">
      <!-- Reconciliation of Cash, Reconciling Item Type B, Current Period, As At -->
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
         <segment>
           <xbrldi:explicitMember dimension="pattern:ReconcilingItemTypeAxis">pattern:ReconcilingItemTypeBMember</xbrldi:explicitMember>
           <xbrldi:explicitMember dimension="pattern:BusinessSegmentAxis">pattern:ConsolidatedGroupDomain</xbrldi:explicitMember>
         </segment>
      </entity>
      <period>
         <instant>2007-12-31</instant>
      </period>
   </context>
   <context id="I-2006-CREC-B">
      <!-- Reconciliation of Cash, Reconciling Item Type B, Prior Period, As At -->
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
         <segment>
           <xbrldi:explicitMember dimension="pattern:ReconcilingItemTypeAxis">pattern:ReconcilingItemTypeBMember</xbrldi:explicitMember>
           <xbrldi:explicitMember dimension="pattern:BusinessSegmentAxis">pattern:ConsolidatedGroupDomain</xbrldi:explicitMember>
         </segment>
      </entity>
      <period>
         <instant>2006-12-31</instant>
      </period>
   </context>
   <context id="I-2007-CREC-ALL">
      <!-- Reconciliation of Cash, All Reconciling Items DUPLICATE RELPACE WITH DEFAULT, Current Period, As At -->
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
         <segment>
           <xbrldi:explicitMember dimension="pattern:ReconcilingItemTypeAxis">pattern:AllReconcilingItemTypesDomain</xbrldi:explicitMember>
           <xbrldi:explicitMember dimension="pattern:BusinessSegmentAxis">pattern:ConsolidatedGroupDomain</xbrldi:explicitMember>
         </segment>
      </entity>
      <period>
         <instant>2007-12-31</instant>
      </period>
   </context>
   <context id="I-2006-CREC-ALL">
      <!-- Reconciliation of Cash, All Reconciling Items DUPLICATE RELPACE WITH DEFAULT, Prior Period, As At -->
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
         <segment>
           <xbrldi:explicitMember dimension="pattern:ReconcilingItemTypeAxis">pattern:AllReconcilingItemTypesDomain</xbrldi:explicitMember>
           <xbrldi:explicitMember dimension="pattern:BusinessSegmentAxis">pattern:ConsolidatedGroupDomain</xbrldi:explicitMember>
         </segment>
      </entity>
      <period>
         <instant>2006-12-31</instant>
      </period>
   </context>


   <unit id="U-Monetary">
      <measure>iso4217:USD</measure>
   </unit>

   <!-- Summary -->
   <pattern:CashAndCashEquivalents contextRef="I-2007" unitRef="U-Monetary" decimals="INF">1000000</pattern:CashAndCashEquivalents>
   <pattern:ReconcilingItemAmount contextRef="I-2007" unitRef="U-Monetary" decimals="INF">0</pattern:ReconcilingItemAmount>
   <pattern:CashAndCashEquivalentsPerCashFlowStatement contextRef="I-2007" unitRef="U-Monetary" decimals="INF">1000000</pattern:CashAndCashEquivalentsPerCashFlowStatement>

   <pattern:CashAndCashEquivalents contextRef="I-2006" unitRef="U-Monetary" decimals="INF">1000000</pattern:CashAndCashEquivalents>
   <pattern:ReconcilingItemAmount contextRef="I-2006" unitRef="U-Monetary" decimals="INF">1000000</pattern:ReconcilingItemAmount>
   <pattern:CashAndCashEquivalentsPerCashFlowStatement contextRef="I-2006" unitRef="U-Monetary" decimals="INF">2000000</pattern:CashAndCashEquivalentsPerCashFlowStatement>

   <!-- Detail -->
   <pattern:ReconcilingItemDescription contextRef="D-2007-CREC-A">Reconciling Item A</pattern:ReconcilingItemDescription>
   <pattern:ReconcilingItemDescription contextRef="D-2007-CREC-B">Reconciling Item B</pattern:ReconcilingItemDescription>

   <pattern:ReconcilingItemAmount contextRef="I-2007-CREC-A" unitRef="U-Monetary" decimals="INF">500000</pattern:ReconcilingItemAmount>
   <pattern:ReconcilingItemAmount contextRef="I-2007-CREC-B" unitRef="U-Monetary" decimals="INF">-500000</pattern:ReconcilingItemAmount>

   <pattern:ReconcilingItemAmount contextRef="I-2006-CREC-A" unitRef="U-Monetary" decimals="INF">500000</pattern:ReconcilingItemAmount>
   <pattern:ReconcilingItemAmount contextRef="I-2006-CREC-B" unitRef="U-Monetary" decimals="INF">500000</pattern:ReconcilingItemAmount>

   <!-- THIS IS A DUPLICATE, FIX WHEN DEFAULT DIMENSIONS ARE FIXED -->
   <pattern:ReconcilingItemAmount contextRef="I-2007-CREC-ALL" unitRef="U-Monetary" decimals="INF">1000000</pattern:ReconcilingItemAmount>
   <pattern:ReconcilingItemAmount contextRef="I-2006-CREC-ALL" unitRef="U-Monetary" decimals="INF">0</pattern:ReconcilingItemAmount>


</xbrl>
