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(TRANSMITTAL 4)

Approved Vendors Vendor Number
Health Financial System (MCRS/PC-MICRO) [11] 05
Ernst & Young, LLP (microCMS339) 03
Salazar & Solomon (MED-CALC SYSTEMS) 31
KPMG Peat Marwick, LLP (Q339) 01

Martin Friedman & Co. (MFC) -

First page, Exhibit 1, and Exhibit 6, Owners/Management Compensation Exhibit, only. Uses Health Financial System's MCRS/PC-MICRO for rest of Form CMS-339
N/A
Ramsey Badre & Associates, Inc. (MICRO SYSTEMS) N/A
Optimizer Systems, Inc. (Win-LASH) 02
PDmB, Inc. (H339 Form Preparation Software) N/A
CCH, Inc. (STF CCR0059F.1) N/A
Information Handling Services (Adobe Acrobat 4.0) N/A
Manis & Ryan (Spirit of 339) 35
Cost Reports.Com, Inc. (CMS-339 Version 1.02) N/A

Prepared March 18, 2002
Software Trade Name indicated in parenthesis ( ).
Approval Letters are not required from providers whose vendor is listed above.

Approved Vendor Associate Names

Ernst & Young, LLP

Ernst & Young Product Sales LLC

Optimizer Systems, Inc.

American Express Tax & Business Services

Concord Group

KA Consulting

Jack Venesky, CPA & Associates

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