| Michigan |
| W. E. Gingwell Associates, Inc. |
| 33065 Schoolcraft Road |
| Livonia, Michigan 48150 |
| John Gingell |
| t: 734.266.4100 |
| f: 734.266.7185 |
| e: jgingell@wegingell.com |
 |
| W. E. Gingwell Associates, Inc. |
| 2526 Ridgeview |
| Kalamazoo, Michigan 49008 |
| Beth Ralston Jarl |
| t: 269.385.4299 |
| f: 269.385.3021 |
| e: bjarl@wegingell.com |
|
