<?xml version="1.0" encoding="utf-8"?>
<!-- Created by Charles Hoffman, CPA, 2007-01-01 -->
<xbrl xmlns="http://www.xbrl.org/2003/instance" 
      xmlns:link="http://www.xbrl.org/2003/linkbase" 
      xmlns:xlink="http://www.w3.org/1999/xlink" 
      xmlns:ci="http://www.xbrl.us/patterns/2007/MasterDetail" 
      xmlns:iso4217="http://www.xbrl.org/2003/iso4217" 
      xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" 
      xsi:schemaLocation="">
   
   <link:schemaRef xlink:type="simple" xlink:href="MasterDetail.xsd" />
   
   <context id="D-2003">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
      </entity>
      <period>
         <startDate>2003-01-01</startDate>
         <endDate>2003-12-31</endDate>
      </period>
   </context>
   <unit id="U-Monetary">
      <measure>iso4217:USD</measure>
   </unit>
   <ci:RelatedParty>
      <ci:RelatedPartyName contextRef="D-2003">John Doe</ci:RelatedPartyName>
      <ci:RelatedPartyNatureOfRelationship contextRef="D-2003">Director</ci:RelatedPartyNatureOfRelationship>
      <ci:RelatedPartyTypeOfRelationship contextRef="D-2003">usfrtf:SignificantStockholders</ci:RelatedPartyTypeOfRelationship>
      <ci:RelatedPartyTransactionWithRelatedParty>
         <ci:RelatedPartyTransactionDescription contextRef="D-2003">Sales</ci:RelatedPartyTransactionDescription>
         <ci:RelatedPartyTransactionType contextRef="D-2003">usfrtf:Sales</ci:RelatedPartyTransactionType>
         <ci:RelatedPartyTransactionPricingPolicy contextRef="D-2003">Cost</ci:RelatedPartyTransactionPricingPolicy>
         <ci:RelatedPartyTransactionAmount contextRef="D-2003" unitRef="U-Monetary" decimals="INF">100000</ci:RelatedPartyTransactionAmount>
      </ci:RelatedPartyTransactionWithRelatedParty>
      <ci:RelatedPartyTransactionWithRelatedParty>
         <ci:RelatedPartyTransactionDescription contextRef="D-2003">Salary</ci:RelatedPartyTransactionDescription>
         <ci:RelatedPartyTransactionType contextRef="D-2003">usfrtf:Salary</ci:RelatedPartyTransactionType>
         <ci:RelatedPartyTransactionPricingPolicy contextRef="D-2003">Cost</ci:RelatedPartyTransactionPricingPolicy>
         <ci:RelatedPartyTransactionAmount contextRef="D-2003" unitRef="U-Monetary" decimals="INF">500000</ci:RelatedPartyTransactionAmount>
      </ci:RelatedPartyTransactionWithRelatedParty>
      <ci:RelatedPartyTransactionWithRelatedParty>
         <ci:RelatedPartyTransactionDescription contextRef="D-2003">Expenses paid</ci:RelatedPartyTransactionDescription>
         <ci:RelatedPartyTransactionType contextRef="D-2003">usfrtf:Expenses</ci:RelatedPartyTransactionType>
         <ci:RelatedPartyTransactionPricingPolicy contextRef="D-2003">Market</ci:RelatedPartyTransactionPricingPolicy>
         <ci:RelatedPartyTransactionAmount contextRef="D-2003" unitRef="U-Monetary" decimals="INF">1000000</ci:RelatedPartyTransactionAmount>
      </ci:RelatedPartyTransactionWithRelatedParty>
   </ci:RelatedParty>
</xbrl>

