<?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/ComplexComputation" 
      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="ComplexComputation.xsd" />
  	<link:linkbaseRef xlink:type='simple' xlink:href='ComplexComputation-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>
   <context id="D-2009">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
         <segment>
            <xbrldi:explicitMember dimension="frm:LegalEntityAxis">frm:ConsolidatedEntityMember</xbrldi:explicitMember>
         </segment>
      </entity>
      <period>
         <startDate>2009-01-01</startDate>
         <endDate>2009-12-31</endDate>
      </period>
   </context>


   <unit id="U-Monetary">
      <measure>iso4217:USD</measure>
   </unit>
  <unit id="U-Shares">
    <measure>shares</measure>
  </unit>
  <unit id="U-EPS">
    <divide>
      <unitNumerator>
        <measure>iso4217:USD</measure>
      </unitNumerator>
      <unitDenominator>
        <measure>shares</measure>
      </unitDenominator>
    </divide>
  </unit>


   <pattern:NetIncomeLoss contextRef="D-2010" unitRef="U-Monetary" decimals="INF">10000000</pattern:NetIncomeLoss>
   <pattern:NetIncomeLoss contextRef="D-2009" unitRef="U-Monetary" decimals="INF">20000000</pattern:NetIncomeLoss>

   <pattern:WeightedAverageCommonShares contextRef="D-2010" unitRef="U-Shares" decimals="INF">100000000</pattern:WeightedAverageCommonShares>
   <pattern:WeightedAverageCommonShares contextRef="D-2009" unitRef="U-Shares" decimals="INF">100000000</pattern:WeightedAverageCommonShares>

   <pattern:EarningsPerShare contextRef="D-2010" unitRef="U-EPS" decimals="2">.10</pattern:EarningsPerShare>
   <pattern:EarningsPerShare contextRef="D-2009" unitRef="U-EPS" decimals="2">.20</pattern:EarningsPerShare>


</xbrl>
