Sports Betting Services as a viable candidate in high return ETFs: In an effort to offer current and future investors a high risk, highly profitable option in their existing portfolios, we have begun researching viable candidates needed for a speculatory ETF consisting of various wagering instruments. Research has indicated that sports betting lines as a viable hedge to long term slow growth assets

1. Sports Betting Services Thesis: Will our members benefit from such a service? CASE STUDY: Do online sports betting services deliver? Prognosis: Over 9 million hits for google search “sports betting services”. 25% of the current sports wagering services show a consistent and growing clientele. Fact: NO sports betting service can guarantee 97% success. Our findings conclude a modest 65-85% success rate for better handicappers such as John Morrison, the handicapper used in our study. VISIT HIS HOMEPAGE Keller and Associates

2. Accounting Data Sports Wagers placed July 9-11, 2009 Keller and Associates

3. Accounting Data Sports betting picks Feb 09 Keller and Associates

4. Our Selection Criteria We chose John Morrison as our sports betting handicapper for a numbers of reasons: Proven History: John Morrison has been working successfully as a professional sports handicapper for over 10 years now. One time payment for access to his newsletter vice monthly subscription 60 day Money Back Guarantee Keller and Associates

5. Conclusion Overall, we have made a substantial profit on this years NBA season utilizing John Morrison's Sports betting service. We feel that the information provided by Mr. Morrison far outweighs the cost of the program. It is our recommendation that information regarding his services be passed on to current and future members. Keller and Associates