| Clearwater |
| Quinton B. Richmond ATA, ABA, EA, CPA, Member American Institute Certified Public Accountants Richmond Quinton & Associates, Inc. 727-441-8108 1474 South Missouri Ave. Clearwater, FL 33756  |
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| Jacksonville |
| Richard M. Shlafer CPA
Degnan & Shlafer CPAs 904-398-7893 8825 Perimeter Park Boulevard, Suite 303 Jacksonville, FL 32216-1112 |