3 Exhibit 12 - IRS - April 10, 1997 - Letter to Mr. Marshall Lassiter regarding Tax Lien

Fax Transmission

To the Attention of Mr. Marshall Lassiter

April 10, 1997

To:  Mr. Marshall Lassiter

        California State Franchise Tax Board

            (818) 556-2905

            (818) 556-2971

Subj.:  Tax Levy, Craig Franklin, SS Number 554-68-5888

Dear Mr. Lassiter,

            It is extremely important that the tax levy now on my husband’s pay check be removed since our financial situation is still very unstable.  Last Friday we walked in the tax returns for the years you requested, 1988 - 1995, the 1994 return already being in your possession.  We have filed an extension for 1996 and that will be filed well within that deadline.  Please send a copy of the release form to my husband’s immediately as the lady who computes the checks will do that today. 

            That fax number is:  (805) 965-6343  Please send it to the attention of Cecelia.

            Thank you for your patience and concern. 

Sincerely,

Melinda Franklin