Exhibit 5.5

USE THE INFORMATION BELOW FOR THE FOLLOWING PROBLEM(S)

	31-Dec-03	31-Dec-03	31-Dec-04	31-Dec-04
Stock	Price	Shares	Price	Shares
W	$ 75.00	10000	$50.00	20000
X	$150.00	5000	$65.00	10000
Y	$ 25.00	20000	$35.00	20000
Z	$ 40.00	25000	$50.00	25000

Stocks W and X had 2 for 1 splits after the close on Dec 31, 2003.

38. Refer to Exhibit 5.5. Calculate the price weighted series for Dec 31, 2003, prior to the splits.

a.	81.69
b.	100.0
c.	72.5
d.	121.25
e.	119.25

39. Refer to Exhibit 5.5. Calculate the price weighted series for Dec 31, 2003, after the splits.

a.	72.5
b.	100.0
c.	119.25
d.	121.25
e.	81.69

40. Refer to Exhibit 5.5. Calculate the price weighted series for Dec 31, 2004.

a.	121.25
b.	119.25
c.	100.0
d.	72.5
e.	81.69

Kindly explain your solution