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December 2009 Update

The JCM Fair Fund distribution has been completed in accordance with the Modified Plan of Distribution. No checks or wires will be issued and any checks presented for payment will be returned by the bank.

The distribution process has been handled by Rust Consulting, Inc. All independent calculations were completed by an Independent Distribution Consultant (IDC). Distributions were made to individual accounts and retirement plan sponsors meeting the minimum distribution amount of $10 and omnibus accounts meeting the minimum distribution amount of $1,000.

For more information, please see the attached Modified Plan of Distribution or refer to the website at jcmfairfund.com. The JCM Fair Fund website will remain active to help answer any additional questions on the settlement.

>>SEC Notice and Modified Plan of Distribution

>>Independent Distribution Consultant Christopher James' Bio