<?xml version="1.0" encoding="utf-8"?>
<!-- Created by Charles Hoffman, CPA, 2007-06-11 -->
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      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:ci="http://www.xbrl.us/patterns/2007/ComplexConceptWithTotals" 
      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="ComplexConceptWithTotals.xsd" />
   
   <context id="D-2003-JJ">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
         <segment>
            <xbrldi:explicitMember dimension="ci:DirectorDimension">ci:JohnJames</xbrldi:explicitMember>
         </segment>
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      <period>
         <startDate>2003-01-01</startDate>
         <endDate>2003-12-31</endDate>
      </period>
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   <context id="D-2003-BR">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
         <segment>
            <xbrldi:explicitMember dimension="ci:DirectorDimension">ci:BuckRogers</xbrldi:explicitMember>
         </segment>
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      <period>
         <startDate>2003-01-01</startDate>
         <endDate>2003-12-31</endDate>
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   <context id="D-2003-CK">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
         <segment>
            <xbrldi:explicitMember dimension="ci:DirectorDimension">ci:ClarkKent</xbrldi:explicitMember>
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         <endDate>2003-12-31</endDate>
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         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
         <segment>
            <xbrldi:explicitMember dimension="ci:DirectorDimension">ci:LoisLane</xbrldi:explicitMember>
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         <startDate>2003-01-01</startDate>
         <endDate>2003-12-31</endDate>
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         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
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