<?xml version="1.0" encoding="UTF-8"?>
<!-- Created by Charles Hoffman, CPA, 2007-04-09 -->
<xbrl 
   xmlns="http://www.xbrl.org/2003/instance" 
   xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
   xmlns:link="http://www.xbrl.org/2003/linkbase" 
   xmlns:xlink="http://www.w3.org/1999/xlink" 
   xmlns:xbrldi="http://xbrl.org/2006/xbrldi" 
   xmlns:reportDate="http://www.xbrl.us/reportDate"
   xmlns:us-gaap-seg="http://www.xbrl.us/us-gaap/segments" 
   xmlns:us-gaap-sce="http://www.xbrl.us/us-gaap/scenarios" 
   xmlns:ci="http://www.xbrl.us/patterns/2007/RestatingInformation" 
   xmlns:iso4217="http://www.xbrl.org/2003/iso4217" 
   xsi:schemaLocation="http://www.xbrl.us/reportDate ReportDate.xsd">

  <link:schemaRef xlink:type="simple" xlink:href="RestatingInformation.xsd"/>

   <context id="I-2003">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
         <segment>
           <xbrldi:explicitMember dimension="us-gaap-seg:SegmentsAxis">us-gaap-seg:ConsolidatedGroup</xbrldi:explicitMember>
           <xbrldi:explicitMember dimension="us-gaap-seg:OperationsAxis">us-gaap-seg:AllOperations</xbrldi:explicitMember>
         </segment>
      </entity>
      <period>
         <instant>2003-12-31</instant>
      </period>
      <scenario>
         <xbrldi:explicitMember dimension="us-gaap-sce:AuditAxis">us-gaap-sce:Audited</xbrldi:explicitMember>
         <xbrldi:explicitMember dimension="us-gaap-sce:VarianceAxis">us-gaap-sce:Actual</xbrldi:explicitMember>
         <xbrldi:typedMember dimension="us-gaap-sce:ReportDateAxis"><reportDate:Reported>2004-01-20</reportDate:Reported></xbrldi:typedMember>
      </scenario>
   </context>
   <context id="I-2002">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
         <segment>
           <xbrldi:explicitMember dimension="us-gaap-seg:SegmentsAxis">us-gaap-seg:ConsolidatedGroup</xbrldi:explicitMember>
           <xbrldi:explicitMember dimension="us-gaap-seg:OperationsAxis">us-gaap-seg:AllOperations</xbrldi:explicitMember>
         </segment>
      </entity>
      <period>
         <instant>2002-12-31</instant>
      </period>
      <scenario>
         <xbrldi:explicitMember dimension="us-gaap-sce:AuditAxis">us-gaap-sce:Audited</xbrldi:explicitMember>
         <xbrldi:explicitMember dimension="us-gaap-sce:VarianceAxis">us-gaap-sce:Actual</xbrldi:explicitMember>
         <xbrldi:typedMember dimension="us-gaap-sce:ReportDateAxis"><reportDate:Reported>2004-01-20</reportDate:Reported></xbrldi:typedMember>
      </scenario>
   </context>
   <context id="I-2001">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
         <segment>
           <xbrldi:explicitMember dimension="us-gaap-seg:SegmentsAxis">us-gaap-seg:ConsolidatedGroup</xbrldi:explicitMember>
           <xbrldi:explicitMember dimension="us-gaap-seg:OperationsAxis">us-gaap-seg:AllOperations</xbrldi:explicitMember>
         </segment>
      </entity>
      <period>
         <instant>2001-12-31</instant>
      </period>
      <scenario>
         <xbrldi:explicitMember dimension="us-gaap-sce:AuditAxis">us-gaap-sce:Audited</xbrldi:explicitMember>
         <xbrldi:explicitMember dimension="us-gaap-sce:VarianceAxis">us-gaap-sce:Actual</xbrldi:explicitMember>
         <xbrldi:typedMember dimension="us-gaap-sce:ReportDateAxis"><reportDate:Reported>2004-01-20</reportDate:Reported></xbrldi:typedMember>
      </scenario>
   </context>

   <context id="D-2003">
     <entity>
        <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
         <segment>
           <xbrldi:explicitMember dimension="us-gaap-seg:SegmentsAxis">us-gaap-seg:ConsolidatedGroup</xbrldi:explicitMember>
           <xbrldi:explicitMember dimension="us-gaap-seg:OperationsAxis">us-gaap-seg:AllOperations</xbrldi:explicitMember>
         </segment>
     </entity>
     <period>
       <startDate>2003-01-01</startDate>
       <endDate>2003-12-31</endDate>
     </period>
     <scenario>
         <xbrldi:explicitMember dimension="us-gaap-sce:AuditAxis">us-gaap-sce:Audited</xbrldi:explicitMember>
         <xbrldi:explicitMember dimension="us-gaap-sce:VarianceAxis">us-gaap-sce:Actual</xbrldi:explicitMember>
         <xbrldi:typedMember dimension="us-gaap-sce:ReportDateAxis"><reportDate:Reported>2004-01-20</reportDate:Reported></xbrldi:typedMember>
     </scenario>
   </context>
   <context id="D-2002">
     <entity>
        <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
         <segment>
           <xbrldi:explicitMember dimension="us-gaap-seg:SegmentsAxis">us-gaap-seg:ConsolidatedGroup</xbrldi:explicitMember>
           <xbrldi:explicitMember dimension="us-gaap-seg:OperationsAxis">us-gaap-seg:AllOperations</xbrldi:explicitMember>
         </segment>
     </entity>
     <period>
       <startDate>2002-01-01</startDate>
       <endDate>2002-12-31</endDate>
     </period>
     <scenario>
         <xbrldi:explicitMember dimension="us-gaap-sce:AuditAxis">us-gaap-sce:Audited</xbrldi:explicitMember>
         <xbrldi:explicitMember dimension="us-gaap-sce:VarianceAxis">us-gaap-sce:Actual</xbrldi:explicitMember>
         <xbrldi:typedMember dimension="us-gaap-sce:ReportDateAxis"><reportDate:Reported>2004-01-20</reportDate:Reported></xbrldi:typedMember>
     </scenario>
   </context>

   <context id="I-2002-OS">
     <entity>
        <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
         <segment>
           <xbrldi:explicitMember dimension="us-gaap-seg:SegmentsAxis">us-gaap-seg:ConsolidatedGroup</xbrldi:explicitMember>
           <xbrldi:explicitMember dimension="us-gaap-seg:OperationsAxis">us-gaap-seg:AllOperations</xbrldi:explicitMember>
         </segment>
     </entity>
     <period>
        <instant>2002-12-31</instant>
     </period>
     <scenario>
         <xbrldi:explicitMember dimension="us-gaap-sce:AuditAxis">us-gaap-sce:Audited</xbrldi:explicitMember>
         <xbrldi:explicitMember dimension="us-gaap-sce:VarianceAxis">us-gaap-sce:Actual</xbrldi:explicitMember>
         <xbrldi:typedMember dimension="us-gaap-sce:ReportDateAxis"><reportDate:Reported>2003-01-20</reportDate:Reported></xbrldi:typedMember>
     </scenario>
   </context>
   <context id="D-2002-OS">
     <entity>
        <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
         <segment>
           <xbrldi:explicitMember dimension="us-gaap-seg:SegmentsAxis">us-gaap-seg:ConsolidatedGroup</xbrldi:explicitMember>
           <xbrldi:explicitMember dimension="us-gaap-seg:OperationsAxis">us-gaap-seg:AllOperations</xbrldi:explicitMember>
         </segment>
     </entity>
     <period>
       <startDate>2002-01-01</startDate>
       <endDate>2002-12-31</endDate>
     </period>
     <scenario>
         <xbrldi:explicitMember dimension="us-gaap-sce:AuditAxis">us-gaap-sce:Audited</xbrldi:explicitMember>
         <xbrldi:explicitMember dimension="us-gaap-sce:VarianceAxis">us-gaap-sce:Actual</xbrldi:explicitMember>
         <xbrldi:typedMember dimension="us-gaap-sce:ReportDateAxis"><reportDate:Reported>2003-01-20</reportDate:Reported></xbrldi:typedMember>
     </scenario>
   </context>

  <unit id="U-Monetary">
    <measure>iso4217:USD</measure>
  </unit>

  <!-- Current period information -->
  <ci:CommonStock contextRef="I-2003" unitRef="U-Monetary" decimals="INF">5000</ci:CommonStock>
  <ci:RetainedEarningsAccumulatedLosses contextRef="I-2003" unitRef="U-Monetary" decimals="INF">10850</ci:RetainedEarningsAccumulatedLosses>
  <ci:Equity contextRef="I-2003" unitRef="U-Monetary" decimals="INF">15850</ci:Equity>

  <ci:SalesGross decimals="INF" contextRef="D-2003" unitRef="U-Monetary">1500</ci:SalesGross>
  <ci:CostOfSales decimals="INF" contextRef="D-2003" unitRef="U-Monetary">500</ci:CostOfSales>
  <ci:SalesNet decimals="INF" contextRef="D-2003" unitRef="U-Monetary">1000</ci:SalesNet>
  <ci:OperatingExpenses decimals="INF" contextRef="D-2003" unitRef="U-Monetary">350</ci:OperatingExpenses>
  <ci:NetIncomeLoss decimals="INF" contextRef="D-2003" unitRef="U-Monetary">650</ci:NetIncomeLoss>

  <ci:DividendsPaid contextRef="D-2003" unitRef="U-Monetary" decimals="INF">500</ci:DividendsPaid>
  <ci:RetainedEarningsAccumulatedLossesIncreaseDecrease contextRef="D-2003" unitRef="U-Monetary" decimals="INF">150</ci:RetainedEarningsAccumulatedLossesIncreaseDecrease>

  <!-- This represents the accounting disclosure in the policies/notes about the restatement. -->
  <ci:RestatementDisclosures id="Restated-07" contextRef="D-2003">Due to an accounting error, Operating Expenses were restated for December 31, 2002 from $300 to $1600, resulting in a prior period adjustment.  This caused a reduction in Net Income and Retained Earnings of for 2002.</ci:RestatementDisclosures>


  <!-- Prior period information (which has restatement) -->
  <ci:CommonStock contextRef="I-2002" unitRef="U-Monetary" decimals="INF">5000</ci:CommonStock>
  <!-- RetainedEarningsAccumulatedLosses balance WAS 12000, but restated to 10700 for the -1300 adjustment (correction of an error) to net income -->
  <ci:RetainedEarningsAccumulatedLosses id="Restated-01" contextRef="I-2002" unitRef="U-Monetary" decimals="INF">10700</ci:RetainedEarningsAccumulatedLosses>
  <ci:Equity id="Restated-02" contextRef="I-2002" unitRef="U-Monetary" decimals="INF">15700</ci:Equity>

  <ci:SalesGross contextRef="D-2002" unitRef="U-Monetary" decimals="INF">1000</ci:SalesGross>
  <ci:CostOfSales contextRef="D-2002" unitRef="U-Monetary" decimals="INF">200</ci:CostOfSales>
  <ci:SalesNet contextRef="D-2002" unitRef="U-Monetary" decimals="INF">800</ci:SalesNet>

  <ci:SalesGross contextRef="D-2002-OS" unitRef="U-Monetary" decimals="INF">1000</ci:SalesGross>
  <ci:CostOfSales contextRef="D-2002-OS" unitRef="U-Monetary" decimals="INF">200</ci:CostOfSales>
  <ci:SalesNet contextRef="D-2002-OS" unitRef="U-Monetary" decimals="INF">800</ci:SalesNet>


  <ci:RetainedEarningsAccumulatedLosses contextRef="I-2001" unitRef="U-Monetary" decimals="INF">12000</ci:RetainedEarningsAccumulatedLosses>

  <ci:DividendsPaid contextRef="D-2002" unitRef="U-Monetary" decimals="INF">500</ci:DividendsPaid>
  <ci:RetainedEarningsAccumulatedLossesIncreaseDecrease contextRef="D-2002" unitRef="U-Monetary" decimals="INF">-1300</ci:RetainedEarningsAccumulatedLossesIncreaseDecrease>

  <!-- These two numbers were RESTATED -->
  <ci:OperatingExpenses id="Restated-03" contextRef="D-2002" unitRef="U-Monetary" decimals="INF">1600</ci:OperatingExpenses>
  <ci:NetIncomeLoss id="Restated-04" contextRef="D-2002" unitRef="U-Monetary" decimals="INF">-800</ci:NetIncomeLoss>

  <!-- ORIGIONALLY STATED figure and the restatement -->
  <ci:RetainedEarningsAccumulatedLosses id="Restated-08" contextRef="I-2002-OS" unitRef="U-Monetary" decimals="INF">12000</ci:RetainedEarningsAccumulatedLosses>
  <ci:OperatingExpenses id="Restated-05" contextRef="D-2002-OS" unitRef="U-Monetary" decimals="INF">300</ci:OperatingExpenses>
  <ci:NetIncomeLoss id="Restated-06" contextRef="D-2002-OS" unitRef="U-Monetary" decimals="INF">500</ci:NetIncomeLoss>

  <!-- Accounting entries for the restatement -->
  <ci:PriorPeriodErrors contextRef="D-2002" unitRef="U-Monetary" decimals="INF">-1300</ci:PriorPeriodErrors>
  <ci:ChangesInAccountingPolicies contextRef="D-2002" unitRef="U-Monetary" decimals="INF">0</ci:ChangesInAccountingPolicies>
  <ci:PriorPeriodAdjustments contextRef="D-2002" unitRef="U-Monetary" decimals="INF">-1300</ci:PriorPeriodAdjustments>


  <!-- XBRL Footnotes which provides comments relating to restatement which an application can use to point this out to the user. -->
  <link:footnoteLink xlink:type="extended" xlink:role="http://www.xbrl.org/2003/role/link" xmlns:link="http://www.xbrl.org/2003/linkbase">
    <link:loc xlink:type="locator" xlink:href="#Restated-01" xlink:label="FactSet-01" />
    <link:loc xlink:type="locator" xlink:href="#Restated-02" xlink:label="FactSet-01" />
    <link:loc xlink:type="locator" xlink:href="#Restated-03" xlink:label="FactSet-01" />
    <link:loc xlink:type="locator" xlink:href="#Restated-04" xlink:label="FactSet-01" />
    <link:loc xlink:type="locator" xlink:href="#Restated-05" xlink:label="FactSet-01" />
    <link:loc xlink:type="locator" xlink:href="#Restated-06" xlink:label="FactSet-01" />
    <link:loc xlink:type="locator" xlink:href="#Restated-07" xlink:label="FactSet-01" />
    <link:loc xlink:type="locator" xlink:href="#Restated-08" xlink:label="FactSet-01" />
    <link:footnoteArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="FactSet-01" xlink:to="RestatementInformation-01" order="1" />
    <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="RestatementInformation-01" xml:lang="en">These accounts were impacted by a $1,300 adjustment to Operating Expenese due to the correction of an error.  This flowed through Net Income and flowed to the balance sheet impacting Retained Earnings and Equity balances.</link:footnote>
  </link:footnoteLink>

</xbrl>

