(9)      SUBSEQUENT EVENTS

The Company has leased space for two de novo Offices.  One Office, which is located in the Tucson, Arizona market, opened on October 31, 2012.  The Company anticipates the other Office, which is located in the Denver/Boulder, Colorado market, will open in December 2012.  The Company anticipates approximately $500,000 in capital expenditures at each de novo Office.  The Company also has signed letters of intent for two additional de novo Office locations.  The Company does not anticipate opening either of these additional Offices until after the first quarter of 2013.