3         The Acquisition and Merger of Edify Corporation     4         Products and Services     4         Markets     8         Competition     8         Sales and Marketing     9         Strategic Alliances     9         Backlog     10         Research and Development     10         Proprietary Rights     10         Manufacturing and Facilities     11         Employees     11         Availability of Company Filings with the SEC     11  
  Item 1A.
    Risk Factors     11  
  Item 1B.
    Unresolved Staff Comments     15