GATES AND COMPANY

Business acquisition and merger consultation; business management consultation and planning; business organizational and optimization consultation; business marketing consulting services, namely business plan development initiatives in the nature of assessment of business and corporate goals and objectives, assessment of market opportunity, development of marketing and sales strategy, identification of key business operations, and preparation of economic projections and summaries; business market research, analysis and consultation; business process improvement and re-engineering services; strategic planning; business strategy formulation and consultation in the fields of differentiating strategies, pricing models, acquisition planning and target identification, new venture planning, barriers to market entry, establishing and sustaining competitive advantage, and strategic alliance formation and partner identification; economic forecasting and analysis and business consultation in the fields of cash flow analysis and management, business valuation, funding, budgeting and forecasting, and merger and acquisition analysis and support; business marketing consulting services, namely development and implementation of marketing strategies for businesses in the fields of integrating market programs, media planning and advertising, public relations and developing promotional campaigns for business; advertising services, namely, creating corporate and brand identity for others; business development services, namely, providing start-up support for businesses of others

Capital investment advice and consultation; financial analysis and consultation; financial forecasting; and financial management and planning

[ Technical consultation in the fields of electronic commerce, the Internet, computer hardware, computer software, and computer support systems for use in electronic commerce; intellectual property consultation ]