Carve-Out Financial Statements

Oxford Resource Partners LP Form S-1 filed on 7/2/10 (SEC file no. 333-165662):
Oxford acquired all of the active western Kentucky surface mining operations of Phoenix Coal Inc. on September 30, 2009.  The Carved-Out Surface Mining Operations of Phoenix Coal Inc. are included with the combined financial statements filed in Oxford's IPO Registration Statement. 

Internet Media Services, Inc. Form S-1 filed on 6/30/10 (SEC file no. 333-165972):
On October 8, 2009, Internet Media completed the asset purchase of the Web property LegalStore.com from Document Security Systems, Inc. in exchange for 7,500,000 common shares which IMS agreed to issue pro rata to the shareholders of DSS.  The carve-out financial statements for Legalstore.com are presented on a carve-out basis from the consolidated financial statements of DSS.

International CCE Inc. Form S-4 filed on 5/25/10 (SEC file no. 333-167067):
In connection with the separation of North American businesses from Coca-Cola Enterprises (CCE), International CCE, Inc. (New CCE) registered $8.4 billion of common stock for the merger of a wholly-owned subsidiary of Coca-Cola Co. into CCE.  New CCE’s financial statements have been prepared in accordance with U.S. GAAP on a “carve-out” basis from CCE’s consolidated financial statements using the historical results of operations, assets, and liabilities attributable to the legal entities that comprise New CCE.