<?xml version="1.0" encoding="utf-8"?>
<!-- Created by Charles Hoffman, CPA, UBmatrix: 2013-05-15 -->
<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:brm="http://www.xbrlsite.com/Schemas/brm"
      xmlns:frm="http://www.xbrlsite.com/Schemas/frm"
      xmlns:pattern="http://www.xbrlsite.com/DigitalFinancialReporting/Metapattern/Hierarchy" 
      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="Hierarchy.xsd" />
  	<link:linkbaseRef xlink:type='simple' xlink:href='Hierarchy-formula.xml' xlink:arcrole='http://www.w3.org/1999/xlink/properties/linkbase'/>

   <context id="D-2010">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
         <segment>
            <xbrldi:explicitMember dimension="frm:LegalEntityAxis">frm:ConsolidatedEntityMember</xbrldi:explicitMember>
         </segment>
      </entity>
      <period>
         <startDate>2010-01-01</startDate>
         <endDate>2010-12-31</endDate>
      </period>
   </context>

   <pattern:BasisOfPresentation contextRef="D-2010">Praesent fringilla feugiat magna. Suspendisse et lorem eu risus convallis placerat. Suspendisse potenti. Donec malesuada lorem id mi. Nunc ut purus ac nisl tempus accumsan.</pattern:BasisOfPresentation>

   <pattern:InventoryValuationMethod contextRef="D-2010">Cost</pattern:InventoryValuationMethod>
   <pattern:DescriptionOfInventoryComponents contextRef="D-2010">Proin elit sem, ornare non, ullamcorper vel, sollicitudin a, lacus. Mauris tincidunt cursus est. Nulla sit amet nibh. Sed elementum feugiat augue. Nam non tortor non leo porta bibendum. Morbi eu pede.</pattern:DescriptionOfInventoryComponents>
   <pattern:InventoryCostMethod contextRef="D-2010">FIFO</pattern:InventoryCostMethod>
   
   <pattern:TradeReceivablesPolicy contextRef="D-2010">Sed magna felis, accumsan a, fermentum quis, varius sed, ipsum. Nullam leo. Donec eros.</pattern:TradeReceivablesPolicy>
   <pattern:InvestmentsInSecuritiesPolicy contextRef="D-2010">Etiam ipsum orci, gravida nec, feugiat ut, malesuada quis, mauris. Etiam porttitor. Ut venenatis, velit a accumsan interdum, odio metus mollis mauris, non pharetra augue arcu eu felis.</pattern:InvestmentsInSecuritiesPolicy>
   <pattern:BankBorrowingsPolicy contextRef="D-2010">Ut ut risus nec nibh dictum posuere. Phasellus eleifend, diam vitae dapibus pulvinar, erat ligula auctor dui, eget congue justo lorem hendrerit tellus.</pattern:BankBorrowingsPolicy>
   
   <pattern:ProvisionsPolicy contextRef="D-2010">Suspendisse vestibulum augue eu justo. Pellentesque habitant morbi tristique senectus et netus et malesuada fames ac turpis egestas.</pattern:ProvisionsPolicy>

</xbrl>
