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ACCOUNTS

AMERICAN EXPRESS TAX & BUSINESS SERVICES

(800) 621-0373

(312) 634-3400

(312) 634-3410 FAX

One South Wacker Drive, Suite 800, Chicago, IL 60603

Email: thomas.j.green@aexp.com

Internet: http://www.americanexpress.com

CONTACT: Thomas Green, Managing Director; Andre Lerman, Managing Director

TYPE OF BUSINESS: American Express Tax and Business Services, Inc., an American Express subsidiary, is one of the top ten accounting and consulting firms in the country. TBS has over 2,700 professionals in over 50 offices across the country. American Express Company is a diversified worldwide travel, financial and network services company founded in 1850. It is a world leader in charge and credit cards, Travelers Cheques, travel, financial planning, business services, insurance and international banking.

CHAPSKI & CHAPSKI, CPAS, LLP

(734) 459-6480

(734) 459-6169 FAX

8578 N. Canton Center Road, Canton, MI 48187-1310

Email: schapski@umich.edu

Internet: http://www.ameritech.net/users/schapski/index.html

CONTACT: Steven R. Chapski, CPA, CFE, CSM, Partner

TYPE OF BUSINESS: Chapski & Chapski, CPAs, LLP is a local certified public accounting firm. Our firm provides royalty auditing services and earnings disclosure services to franchisors. Our royalty auditing services confirm that royalties based on a percentage of gross sales are reported properly. Our earnings disclosure services provide to prospective franchisees the average sales, expenses, and earnings of the current franchisees. Our firm also provides forensic accounting services and litigation support services to franchisees and franchisors.

CITRIN COOPERMAN & COMPANY, LLP

(212) 697-1000

(212) 697-2797 FAX

529 Fifth Avenue, New York, NY 10017

Email: achait@citrincooperman.com

CONTACT: Aaron Chaitovsky, Partner; Tracey Segarra, Marketing Director

TYPE OF BUSINESS: Accounting--CPA Firm.

DELOITTE

(212) 436-3058

(212) 653-5132 FAX

1633 Broadway, New York, NY 10019

Email: sviola@deloitte.com

Internet: http://www.deloitte.com

CONTACT: Sandra Viola, Director of Marketing

TYPE OF BUSINESS: Deloitte is a Professional services firm (audit, tax, consulting, financial advisory) with significant experience assisting clients in developing, implementing, and managing domestic and/or international franchise operations. Deloitte has helped hundreds of established companies evaluate multiple franchising models and other indirect channels as an alternative operational and/or growth strategy. Services provided include strategy development, such as market analysis, product pricing and positioning and financial modeling; franchise agreements; regulatory and risk issues; tax strategies; operations management and optimization; and fee audit/recovery. Deloitte prides itself on its ability to offer innovative, end-to-end solutions for businesses seeking to establish or improve franchise activities on a local, multi-national, or global scale.

EHRHARDT KEEFE STEINER & HOTTMAN PC

(303) 740-9400

(303) 740-9009 FAX

7979 E. Tufts Avenue, Suite 400, Denver, CO 80237

Internet: http://www.eksh.com

CONTACT: David Steiner, Partner; Bob Hottman, Partner

TYPE OF BUSINESS: Certified Public Accountants and Consultants.

FRANCHISE BUSINESS SYSTEMS, INC.

(800) 382-1040

(954) 563-1269

(954) 563-2153 FAX

2319 N. Andrews Avenue, Fort Lauderdale, FL 33311-3924

Email: info@franchiseaccounting.com

Internet: http://www.franchiseaccounting.com

CONTACT: Steven J. Weil, EA, PhD., President; Leonard Cohan, Director Business Development

TYPE OF BUSINESS: Financial management, royalty processing and collection, accounting, bookkeeping and payroll services, business consulting and business valuation. We help you make and keep more money.

THE HORNE GROUP

(615) 312-9050

(615) 312-9101 FAX

1801-800 West End Avenue, Suite 800, Nashville, TN 37203

Email: michael.sassano@hcpag.com

Internet: http://www.hcpag.com

CONTACT: Michael Sassano, Senior Manager

TYPE OF BUSINESS: Accounting & Consulting.

KPMG LLP

(502) 562-5669

(502) 562-5687 FAX

400 W. Market Street, Suite 2600, Louisville, KY 40202

Email: lmheiser@kpmg.com

Internet: http://www.kpmg.com

CONTACT: Scott Flynn, Partner

TYPE OF BUSINESS: Certified Public Accountants.

STONEBRIDGE BUSINESS PARTNERS

(585) 340-5250

(585) 427-8948 FAX

180 Canal View Boulevard, Rochester, NY 14623

Email: info@StoneBridgeBP.com

Internet: http://www.StoneBridgeBP.com

CONTACT: James I. Marasco, CPA, Director, Corporate Services; Louis J. Camarella, Managing Director

TYPE OF BUSINESS: StoneBridge provides value-added internal audit and franchise compliance audit services to leading franchisors throughout the U.S.

TAX RECOVERY GROUP

Tax Recovery Systems

(800) 714-3504

(719) 272-8065 FAX

7222 Commerce Center Drive, Colorado Springs, CO 80919

Email: info@trs-esp.com

Internet: http://www.trs-esp.com

TYPE OF BUSINESS: TRS provides small to medium sized businesses with the industry's best tax and accounting services, through their network of over 500 sales partners and franchisees.

ADVERTISING/DESIGN

100FRANCHISES.COM

Franchise Works

(877) 824-4411

(215) 672-9048

(215) 672-1878 FAX

1501 Nevarc Road, Warminster, PA 18974

Email: advertise@100franchises.com

Internet: http://www.100franchises.com

CONTACT: Maria Ponente, Vice President

TYPE OF BUSINESS: Reach over 200,000 targeted visitors a month. Part of the Franchise Works network. Advertise with one of the internet's premier quality lead generating network of websites in the franchise industry. We help increase your leads ... to help you increase sales.

ADBUILDERPRO (GRAPHIC RESOURCE CENTER)

(800) 884-2656

(901) 795-8973

(901) 794-2435 FAX

3821 Homewood Road, Memphis, TN 38118

Email: info@adbuilderpro.com

Internet: http://www.adbuilderpro.com

CONTACT: Chris Lupo, Vice President Sales; James Smith, Vice President Engineering

TYPE OF BUSINESS: AdBuilderPro automates ad and print creation while maintaining brand integrity. Fills the need for corporate design integrity in all print media while meeting local franchisees' need for adaptation to their own special market needs. AdPlannerPlus is your low-cost, online ad planner.

C-K YELLOW PAGES

(800) 236-3574

(414) 227-1529

(414) 227-3474 FAX

733 North Van Buren Street, Milwaukee, WI 53202

Email: gmenos@c-k.com

Internet: http://www.ckyellowpages.com

CONTACT: George Menos, National Account Development Manager; Robert Kennedy, Vice President

TYPE OF BUSINESS: C-K Yellow Pages administers and merchandises Traditional and Interact Yellow Pages programs for clients who market products and services regionally, nationally and internationally.

FASTCLICK.COM, INC.

(805) 508-5334

(805) 508-5332 FAX

360 Olive Street, Santa Barbara, CA 93101

Email: sales@fastclick.com

Internet: http://www.fastclick.com

CONTACT: Jeff Hirsch, CRO; Dave Gross, CEO

TYPE OF BUSINESS: Fastclick is a leader in online advertising services for both online and offline customers. Fastclick is introducing 'mylocalad.com' to the franchising world.

FLETCHER MARTIN EWING

(404) 221-1188

(404) 223-1136 FAX

303 Peachtree Center Avenue, Suite 625, Atlanta,

GA 30303

Email: cmcewen@fmeonline.com

Internet: http://www.fmeonline.com

CONTACT: Casey K. McEwen, Senior Vice President; Andy Fletcher, President/CEO

TYPE OF BUSINESS: FME is a full-service agency with advertising, public relations, direct marketing and on-line marketing capabilities in-house.

FRANCHISE DIRECT.COM

(866) 289-0639

Unit 27, Guinness Enterprise Ctr, Taylor Lane, Dublin 8, Ireland

Email info@franchisedirect.com

Internet: http://www.franchisedirect.com

CONTACT: Sean McGarry, Managing Director; Alastair Kay, Director

TYPE OF BUSINESS: Promote your franchise to over 195,000 prospects each month and generate a steady stream of HIGH QUALITY leads, to lower the cost of your expansion.

FRANCHISE.COM

(800) 609-5831

(760) 634-5800

(760) 634-5808 FAX

135 Saxony Road, Suite 200, Encinitas, CA 92024

Email: info@franchise.com

Internet: http://www.franchise.com

CONTACT: Nancy Ghanem, President; Lynn Gomez, Director, Sales & Marketing

TYPE OF BUSINESS: The Name Says It All. The top level domain name chosen by top level franchise companies for Lead Generation and FTC approved Franchise E-Disclosure of UFOCs. Our Franchise Matchmaker and advanced filters provide the MOST QUALIFIED leads. Better Leads and More Sales.

Franchise Solutions

(800) 898-4455

(603) 427-0569

(603) 430-2942 FAX

875 Greenland Road, #B2, P.O. Box 5178, Portsmouth, NH 03802-5178

Email: info@franchisesolutions.com

Internet: http://mediakit.fransol.com

CONTACT: Matt Alden, General Manager; Eric Stites, Director of Corporate Development

TYPE OF BUSINESS: Since 1993, Franchise Solutions has been a driving force in franchise recruitment. We specialize in helping franchisors exceed their development goals by leveraging proven marketing strategies and some of today's newest technologies. Let our team of experts be the one stop solution for all your franchise marketing needs: Lead Generation, Prospect Qualification, Marketing Strategy and Creative Services.

FRANCHISE WORKS

(877) 824-4411

(215) 672-9048

(215) 672-1878 FAX

1501 Nevarc Road, Warminster, PA 18974-3642

Email: advertise@franchiseworks.com

Internet: http://www.franchiseworks.com

CONTACT: Maria Ponente, Vice President

TYPE OF BUSINESS: Reach over 200,000 targeted visitors a month. Advertise with one of the internet's premier, quality lead generating network of websites in the franchise industry. Franchiseworks.com--we help increase your leads ... to help you increase sales.

FRANCHISE XPRESS

Gannett Retail Advertising Group

(800) 248-4667

(312) 321-7718

(312) 527-9089 FAX

444 North Michigan Avenue, Suite 200, Chicago, IL 60611

Email: dwatson@newyork.gannett.com

Internet: http://www.franchisexpress.com

CONTACT: James Lipson, Vice President of Sales; David Watson, Marketing Manager

TYPE OF BUSINESS: Franchise Xpress is the ideal way to advertise in your local newspaper. Each month full color inserts are available at a fraction of the cost.

A Dynamic Advertising Program

Franchise...

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