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<!-- Created by Charles Hoffman, CPA, 2007-01-01 -->
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<xsl:comment> Created by Charles Hoffman, CPA, UBmatrix: 2005-07-07 </xsl:comment>
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         The accompanying notes form an integral part of the consolidated financial statements.
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         Master/Detail 
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          USFRTF Sample Company
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          For Period Ending December 31, 2003
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          (thousands of dollars)
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          The following is a summary of related party transactions for the Company:
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