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<!-- Created by Charles Hoffman, CPA, UBmatrix: 2008-04-03 -->
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      xmlns:restatement="http://xbrls.org/2008/xbrls/pattern/restatement" 
      xmlns:iso4217="http://www.xbrl.org/2003/iso4217" 
      xsi:schemaLocation="http://xbrl.org/2006/xbrldi http://www.xbrl.org/2006/xbrldi-2006.xsd">

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   <context id="I-2007">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
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            <xbrldi:explicitMember dimension="restatement:ReportDateAxis">restatement:ReportedMarch182008Member</xbrldi:explicitMember>
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      </entity>
      <period>
         <instant>2007-12-31</instant>
      </period>
   </context>
   <context id="I-2006">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
         <segment>
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            <xbrldi:explicitMember dimension="restatement:ReportDateAxis">restatement:ReportedMarch182008Member</xbrldi:explicitMember>
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      </entity>
      <period>
         <instant>2006-12-31</instant>
      </period>
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   <context id="I-2006-OrigionallyStated">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
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            <xbrldi:explicitMember dimension="restatement:EntityAxis">restatement:SampleCompanyMember</xbrldi:explicitMember>
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   <context id="I-2005">
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      <period>
         <instant>2005-12-31</instant>
      </period>
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      <period>
         <startDate>2007-01-01</startDate>
         <endDate>2007-12-31</endDate>
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   <context id="D-2006">
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      </entity>
      <period>
         <startDate>2006-01-01</startDate>
         <endDate>2006-12-31</endDate>
      </period>
   </context>


   <unit id="U-Monetary">
      <measure>iso4217:USD</measure>
   </unit>


   <restatement:RetainedEarningsAccumulatedLosses contextRef="I-2006-OrigionallyStated" unitRef="U-Monetary" decimals="INF">4000</restatement:RetainedEarningsAccumulatedLosses>

   <restatement:ChangesInAccountingPolicy contextRef="D-2006" unitRef="U-Monetary" decimals="INF">3000</restatement:ChangesInAccountingPolicy>
   <restatement:CorrectionAnError contextRef="D-2006" unitRef="U-Monetary" decimals="INF">-1000</restatement:CorrectionAnError>
   <restatement:PriorPeriodAdjustments contextRef="D-2006" unitRef="U-Monetary" decimals="INF">2000</restatement:PriorPeriodAdjustments>



   <restatement:RetainedEarningsAccumulatedLosses contextRef="I-2005" unitRef="U-Monetary" decimals="INF">0</restatement:RetainedEarningsAccumulatedLosses>

   <restatement:NetIncomeLoss contextRef="D-2006" unitRef="U-Monetary" decimals="INF">5000</restatement:NetIncomeLoss>
   <restatement:DividendsPaid contextRef="D-2006" unitRef="U-Monetary" decimals="INF">1000</restatement:DividendsPaid>
   <restatement:RetainedEarningsAccumulatedLossesPeriodIncreaseDecrease contextRef="D-2006" unitRef="U-Monetary" decimals="INF">4000</restatement:RetainedEarningsAccumulatedLossesPeriodIncreaseDecrease>

   <!-- NOTE:  This is the restated retained earnings which MUST tie to the balance sheet, 
        therefor the context dimensions MUST match the balance sheet's -->
   <restatement:RetainedEarningsAccumulatedLosses contextRef="I-2006" unitRef="U-Monetary" decimals="INF">6000</restatement:RetainedEarningsAccumulatedLosses>

   <restatement:NetIncomeLoss contextRef="D-2007" unitRef="U-Monetary" decimals="INF">7000</restatement:NetIncomeLoss>
   <restatement:DividendsPaid contextRef="D-2007" unitRef="U-Monetary" decimals="INF">1000</restatement:DividendsPaid>
   <restatement:RetainedEarningsAccumulatedLossesPeriodIncreaseDecrease contextRef="D-2007" unitRef="U-Monetary" decimals="INF">6000</restatement:RetainedEarningsAccumulatedLossesPeriodIncreaseDecrease>

   <restatement:RetainedEarningsAccumulatedLosses contextRef="I-2007" unitRef="U-Monetary" decimals="INF">12000</restatement:RetainedEarningsAccumulatedLosses>

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