<?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/ReclassifiedInformation" 
   xmlns:iso4217="http://www.xbrl.org/2003/iso4217" 
   xsi:schemaLocation="http://www.xbrl.us/reportDate ReportDate.xsd">

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

   <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="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-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>

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

   <ci:Land contextRef="I-2003" unitRef="U-Monetary" decimals="INF">5347000</ci:Land>
   <ci:Land contextRef="I-2002" unitRef="U-Monetary" decimals="INF">1147000</ci:Land>

   <ci:BuildingsNet contextRef="I-2003" unitRef="U-Monetary" decimals="INF">244508000</ci:BuildingsNet>
   <ci:BuildingsNet contextRef="I-2002" unitRef="U-Monetary" decimals="INF">366375000</ci:BuildingsNet>

   <ci:FurnitureAndFixturesNet contextRef="I-2003" unitRef="U-Monetary" decimals="INF">34457000</ci:FurnitureAndFixturesNet>
   <ci:FurnitureAndFixturesNet contextRef="I-2002" unitRef="U-Monetary" decimals="INF">34457000</ci:FurnitureAndFixturesNet>

   <ci:ComputerEquipmentNet contextRef="I-2003" unitRef="U-Monetary" decimals="INF">4169000</ci:ComputerEquipmentNet>
   <ci:ComputerEquipmentNet id="Reclass-01" contextRef="I-2002" unitRef="U-Monetary" decimals="INF">5313000</ci:ComputerEquipmentNet>

   <ci:ComputerEquipmentNet id="Reclass-02" contextRef="I-2002-OS" unitRef="U-Monetary" decimals="INF">0</ci:ComputerEquipmentNet>

   <ci:OtherPropertyPlantAndEquipmentNet contextRef="I-2003" unitRef="U-Monetary" decimals="INF">6702000</ci:OtherPropertyPlantAndEquipmentNet>
   <ci:OtherPropertyPlantAndEquipmentNet id="Reclass-03" contextRef="I-2002" unitRef="U-Monetary" decimals="INF">6149000</ci:OtherPropertyPlantAndEquipmentNet>

   <ci:OtherPropertyPlantAndEquipmentNet id="Reclass-04" contextRef="I-2002-OS" unitRef="U-Monetary" decimals="INF">6149000</ci:OtherPropertyPlantAndEquipmentNet>

   <ci:PropertyPlantAndEquipmentNet contextRef="I-2003" unitRef="U-Monetary" decimals="INF">295183000</ci:PropertyPlantAndEquipmentNet>
   <ci:PropertyPlantAndEquipmentNet contextRef="I-2002" unitRef="U-Monetary" decimals="INF">413441000</ci:PropertyPlantAndEquipmentNet>


   <ci:ReclassificationOfPriorPeriodBalances contextRef="D-2003">Comparative information for 2002 has been reclassified to conform to 2003 classifications.</ci:ReclassificationOfPriorPeriodBalances>




  <!-- 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="#Reclass-01" xlink:label="FactSet-01" />
    <link:loc xlink:type="locator" xlink:href="#Reclass-02" xlink:label="FactSet-01" />
    <link:loc xlink:type="locator" xlink:href="#Reclass-03" xlink:label="FactSet-01" />
    <link:loc xlink:type="locator" xlink:href="#Reclass-04" 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="Reclassification-01" order="1" />
    <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Reclassification-01" xml:lang="en">Other Property, Plant and Equipment was reclassified as it Computer Equipment became material in 2003.</link:footnote>
  </link:footnoteLink>

</xbrl>

