Adopted by the Board of Directors April 28, 2004 (Revised April 30, 2008)

Purpose

1. The Committee will consist of at least three members as designated by the Board of Directors to serve until their successors are duly designated. One of the members will be designated by the Board to serve as Committee Chairman.
2. Qualifications:
   • Each member of the Committee shall be an �independent� director within the meaning of the American Stock Exchange (�Exchange�) rules and, as such, shall be free from any relationship that may interfere with the exercise of his or her independent judgment as a member of the Committee.
   • The members must not (i) accept any consulting, advisory, or other compensatory fee from the Company; or (ii) be an affiliated person of the Company or any subsidiary thereof.
   • Each Committee member shall be financially literate, as determined by the Board of Directors in its business judgment.
   • At least one member of the Committee must have accounting or financial management expertise, as determined by the Board of Directors in its business judgment. At a minimum, this person must have, through: (i) education and experience as a principal financial officer, principal accounting officer, controller, public accountant or auditor or experience in one or more positions that involve the performance of similar functions; (ii) experience actively supervising a principal financial officer, principal accounting officer, controller, public accountant, auditor or person performing similar functions, or experience overseeing or assessing the performance of companies or public accountants with respect to the preparation, auditing or evaluations of financial statements; or (iii) other relevant experience �
     1. an understanding of financial statements and generally accepted accounting principles;
     2. an ability to assess the general application of such principles in connection with the accounting for estimates, accruals and reserves;
     3. experience preparing, auditing, analyzing or evaluating financial statements that present a breadth and level of complexity of accounting issues that are generally comparable to the breadth and complexity of issues that can reasonably be expected to be raised by the Company�s financial statements, or experience actively supervising one or more persons engaged in such activities;
     4. an understanding of internal controls and procedures for financial reporting; and
     5. an understanding of audit committee functions.
   • The independence requirements for the members shall be subject to any limitations or exceptions permitted from time to time by Federal law or the rules and regulations of the Exchange.
3. The Committee shall meet with such frequency and at such intervals as it shall determine is necessary to carry out its duties and responsibilities. The Committee shall meet at least quarterly with management, the senior internal accounting staff and the Company�s independent auditors in separate executive sessions to discuss any matters that the Committee or each of these groups or persons believes should be discussed privately. The Committee may request any officer or employee of the Company or outside counsel or a representative of the independent auditors to meet with the Committee or any member thereof.
4. The Committee shall ensure that the Company promptly provides the Exchange, in accordance with Exchange rules then in effect, upon any changes in the composition of the Committee and otherwise approximately once each year, with written confirmation regarding:
   • Any determination that the Board has made regarding the independence of the Committee members;
   • The financial literacy of the Committee members;
   • The determination that at least one member of the Committee has accounting or financial management expertise; and
   • The annual review and reassessment of the adequacy of the Committee�s charter.
5. The Company shall provide for appropriate funding, as determined by the Committee, in its capacity as a Committee of the Board of Directors, for payment of compensation�
   • to the public accounting firm employed by the Company for the purpose of rendering or issuing an audit report; and
   • to any advisors employed by the Committee under Section III.

Roles and Responsibilities