This excerpt taken from the OSTE DEF 14A filed May 2, 2005.
   Change in Accountants 17  
   Pre-approval Policy 17  
   Audit fees 17  
   Audit-related fees 17  
   Tax fees 17  
   All other fees 17  


This excerpt taken from the OSTE 10-K filed Mar 29, 2005.

Item 14.         Principal Accountant Fees and Services

                The section of our 2005 Proxy Statement entitled “Principal Accountant Fees and Services” is incorporated herein by reference.



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