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ELECTRONIC RECORDS DISCLOSURE AND AGREEMENT

Welcome to Moritt Hock & Hamroff LLP's Payment Portal Service (the "Service"). As part of the enrollment process and in order to use the Service, you agree to the following terms and conditions governing the use of the Service (referred to as the "Terms of Service"). These Terms of Service apply to the use of the Service and do not otherwise modify or amend any other agreement you have with Moritt Hock & Hamroff ("MH&H"), including anything agreed upon in our Engagement Letter.  You agree to receive a copy of these Terms of Service and other "Materials" (as defined below) in electronic form only, instead of receiving paper copies.   Therefore, please review these Terms of Service prior to giving your consent. PLEASE ALSO PRINT AND RETAIN A COPY OF THESE TERMS OF SERVICE FOR YOUR RECORDS.

Materials You Will Receive Electronically.  You agree and consent to MH&H providing you with the following documents and information (the "Materials") solely in electronic form:

· All notices, disclosures, documents and other information that we are required by applicable law to provide or make available to you in writing ("Required Legal Information") about the Service, any methods of payment available through the Service or any payment error;

· All Required Legal Information set forth in the Terms of Service or in any future modification to the Terms of Service;

· All Required Legal Information about a change in the Terms of Service or other Materials; and

· Any addenda or supplement to the Terms of Service provided to you when you enroll for additional products, services or other features related to the Service that we may offer to you from time to time.

The Materials may be provided to you electronically by such means as we determine in our discretion, including but not limited to via the Service, email, or online posting at an online location designated by us.

Your Consent is Required. You must consent to receiving these Materials before we can provide them to you electronically. Your consent will apply to your enrollment in the Service and any Materials we provide or make available to you.

Paper Copy of Materials.  If you do not want to receive the Materials electronically, you should exit this area of our website.  If you do not consent to receiving an electronic copy of the Materials, we will not be able to enroll you in the Service.  If you consent to receive the Materials electronically, you can obtain a paper copy by printing the Materials yourself, or you may request a paper copy by contacting our Accounting Department by phone at 516.873.2000. We will not charge you any fees for providing a paper copy of the Materials.

Withdrawing Your Consent.  If you later decide you do not want to receive the Materials electronically, you may withdraw your consent by contacting our Accounting Department by phone at the number listed above.  If you withdraw your consent, however, you may no longer use the Service.

Updating Your Contact Information.   If you consent to receive the Materials electronically, we will contact you at the email address you have provided to us.  Please be certain that we have your correct and updated email address.  If you change your email address, you may provide your new email address to us by contacting our Accounting Department by phone at the number listed above.

System Requirements to Access the Information. To receive an electronic copy of the Materials, you must have the following equipment and software:

• You must have a personal computer or other access device, which is capable of accessing the Internet (e.g., you must have a modem and available phone line, a cable Internet connection or some other means of access to the Internet, and you must have an active account with an Internet service provider). Your access to this page verifies that your system meets these requirements.

• You must have an Internet web browser which is capable of supporting 128-bit SSL encrypted communications and your system must have 128-bit SSL encryption software.  Your access to this page verifies that your browser and encryption software meet these requirements.

System Requirements to Retain the Information. To retain a copy of the Materials being provided to you electronically, your personal computer or other access device will need to have the capability to save and store the Materials or you must be able to print them. You must have a functioning printer connected to your personal computer or other access device, which is able to print the Materials on plain white 8½ x 11 inch paper.

Systems Enhancements.  If the form of the Materials changes to require different or additional hardware or software, or upgrades, plug-ins or enhancements to the hardware or software used by you (all such changes referred to as a "Systems Enhancement"), we will notify you and you may either terminate the Services or upgrade your hardware and/or software as required by the Systems Enhancement.  If we determine that the need for a Systems Enhancement creates a material risk that you may not be able to access or retain the Materials electronically, we will notify you and allow you to either:  (a) withdraw your consent to the Service or (b) re-confirm your consent to receive the Materials in a manner that reasonably demonstrates that you have upgraded your hardware or software to conform to the required Systems Enhancement.  If you choose to withdraw your consent, or you fail to re-confirm your consent, we will terminate the Service and you will receive the Materials in paper form thereafter.

Disclaimer. THE SERVICE IS PROVIDED "AS IS." EXCEPT TO THE EXTENT PROHIBITED BY LAW, OR TO THE EXTENT ANY STATUTORY RIGHTS APPLY THAT CANNOT BE EXCLUDED, LIMITED OR WAIVED, WE (A) MAKE NO REPRESENTATIONS OR WARRANTIES OF ANY KIND, WHETHER EXPRESS, IMPLIED, STATUTORY OR OTHERWISE REGARDING THE SERVICE, AND (B) DISCLAIM ALL WARRANTIES, INCLUDING ANY IMPLIED OR EXPRESS WARRANTIES (I) OF MERCHANTABILITY, SATISFACTORY QUALITY, FITNESS FOR A PARTICULAR PURPOSE, NON-INFRINGEMENT, OR QUIET ENJOYMENT, (II) ARISING OUT OF ANY COURSE OF DEALING OR USAGE OF TRADE, (III) THAT THE SERVICE WILL BE UNINTERRUPTED, ERROR FREE OR FREE OF HARMFUL COMPONENTS, AND (IV) THAT ANY DATA WILL BE SECURE OR NOT OTHERWISE LOST OR ALTERED.

Limitations of Liability. WE WILL NOT BE LIABLE TO YOU FOR ANY DIRECT, INDIRECT, INCIDENTAL, SPECIAL, CONSEQUENTIAL OR EXEMPLARY DAMAGES (INCLUDING DAMAGES FOR LOSS OF PROFITS, REVENUES, CUSTOMERS, OPPORTUNITIES, GOODWILL, USE, OR DATA), EVEN IF A PARTY HAS BEEN ADVISED OF THE POSSIBILITY OF SUCH DAMAGES. FURTHER, WE WILL NOT BE RESPONSIBLE FOR ANY COMPENSATION, REIMBURSEMENT, OR DAMAGES ARISING IN CONNECTION WITH: (A) YOUR INABILITY TO USE THE SERVICE, INCLUDING AS A RESULT OF ANY (I) TERMINATION OR SUSPENSION OF THE SERVICE OR YOUR USE OF OR ACCESS TO THE SERVICE, (II) OUR DISCONTINUATION OF ANY OR ALL OF THE SERVICE, OR, (III) WITHOUT LIMITING ANY OBLIGATIONS UNDER THESE TERMS OF SERVICE, ANY UNANTICIPATED OR UNSCHEDULED DOWNTIME OF ALL OR A PORTION OF THE SERVICE FOR ANY REASON; (B) ANY INVESTMENTS, EXPENDITURES, OR COMMITMENTS BY YOU IN CONNECTION WITH THESE TERMS OF SERVICE OR YOUR USE OF OR ACCESS TO THE SERVICE; OR (C) ANY UNAUTHORIZED ACCESS TO, ALTERATION OF, OR THE DELETION, DESTRUCTION, DAMAGE, LOSS OR FAILURE TO STORE ANY OF YOUR DATA.

IN ANY CASE, MH&H'S AGGREGATE LIABILITY UNDER THESE TERMS OF SERVICE WILL NOT EXCEED THE AMOUNT YOU ACTUALLY PAY US FOR LEGAL SERVICES DURING THE 12 MONTHS BEFORE THE LIABILITY AROSE.

Confidentiality and Security. You agree that you will take all reasonable measures to avoid disclosure, dissemination or unauthorized access to your sensitive data, including but not limited to, avoiding transmitting of your sensitive data on unsafe public networks, and contacting our Accounting Department if you believe you are the target of a phishing attempt related to the Service.