<PAGE>
Exhibit 2.4
<TABLE>
<CAPTION>
AMERICAN STOCK TRANSFER
DELIVER BY MAIL TO: AND TRUST COMPANY DELIVER IN PERSON TO:
AMERICAN STOCK TRANSFER AMERICAN STOCK TRANSFER
AND TRUST COMPANY LETTER OF TRANSMITTAL AND TRUST COMPANY
59 MAIDEN LANE 59 MAIDEN LANE
NEW YORK, NY 10038 NEW YORK, NY 10038
<S> <C> <C>
--------------------------------------------------------------------------------
--------------------------------------------------------------------------------
-----------------------------------------------------------------------------------------------------------------
ACCOUNT NUMBER
----------------------------------------------------------
NUMBER OF SHARES CUSIP NUMBER
------------------------------------------------------------------------------------------------------------------------------------
LIST ALL CERTIFICATES SUBMITTED
CERTIFICATE NUMBER SHARES CERTIFICATE NUMBER SHARES
PLEASE READ THE ACCOMPANYING INSTRUCTIONS CAREFULLY. SIGN ON THE REVERSE SIDE AND COMPLETE THE W-9 FORM BELOW.
REGISTRATION
------------
IF CERTIFICATES AND/OR CHECKS ARE TO BE ISSUED IN A NAME OTHER THAN THAT SHOWN AT THE TOP OF THIS FORM OR ARE
TO BE SENT TO AN ADDRESS OTHER THAN THAT SHOWN AT THE TOP OF THIS FORM, PLEASE CHECK THE BOX AT THE RIGHT AND
COMPLETE THE INFORMATION ON THE REVERSE SIDE OF THIS FORM. /___/
LOST CERTIFICATES
-----------------
IF YOUR SECURITIES HAVE BEEN EITHER LOST OR DESTROYED, PLEASE GIVE WRITTEN NOTIFICATION TO AMERICAN STOCK
TRANSFER AND TRUST COMPANY, 59 MAIDEN LANE, NEW YORK, NY 10038, ATTENTION : LOST SECURITIES DEPT.
SUBSTITUTE FORM W-9 REQUEST FOR TAXPAYER IDENTIFICATION NUMBER AND CERTIFICATION
(PLEASE REFER TO ACCOMPANYING GUIDELINES)
PART 1 - PLEASE ENTER YOUR
SOCIAL SECURITY NUMBER OR
EMPLOYER IDENTIFICATION NUMBER
PART 2 - CERTIFICATION - Under Penalties of Perjury, I certify that: PART 3 - CERTIFICATION FOR FOREIGN
RECORD HOLDERS
(1) The number shown on this form is my correct Taxpayer Identification Number
(or I am waiting for a number to be issued to me) and Under penalties of perjury, I certify that I am
not a United States citizen or resident (or
(2) I am not subject to backup withholding either because I have not been I am signing for a foreign corporation, partnership,
notified by estate or trust). the Internal revenue Service ("IRS") that I estate or trust).
am subject to backup withholding as a result of failure to report all
interest or dividends, or the IRS has notified me that I am no longer Signature___________________________________________
subject to backup withholding.
Date________________________________________________
Certificate Instructions - You may cross out item (2) in Part 2 above if you
have been notified by the IRS that you are subject to backup withholding because
of underreporting interest or dividends on your tax return. However, if after
being notified by the IRS that you were subject to backup withholding you Date_____________________________________________
received another notification from the IRS stating that you are no longer
subject to backup withholding, do not cross out item Date (2).
Signature______________________________________________________________
NOTE: FAILURE TO COMPLETE AND RETURN THIS SUBSTITUTE FORM W-9 MAY RESULT IN BACKUP WITHHOLDING OF 31% OF ANY PAYMENTS MADE TO YOU.
</TABLE>
<PAGE>
<TABLE>
<CAPTION>
SPECIAL ISSUANCE INSTRUCTIONS SPECIAL DELIVERY INSTRUCTIONS
(SEE INSTRUCTIONS) (SEE INSTRUCTIONS)
<S> <C>
To be completed ONLY if certificate(s) and/or check(s) are To be completed ONLY if certificate(s) and/or check(s) are
to be issued in the name of someone other than the to be maile to someone other than the registered holder(s),
registered holder(s) or to such registered holder(s) at an address other than
shown on the reverse side of this form.
NAME:_______________________________________________________ NAME:_______________________________________________________
ADDRESS:____________________________________________________ ADDRESS:____________________________________________________
_____________________________________________________________ ____________________________________________________________
_____________________________________________________________ ____________________________________________________________
EMPLOYER IDENTIFICATION OR
SOCIAL SECURITY NUMBER
SIGN HERE
SIGNATURE(S) OF
STOCKHOLDER(S) ___________________________________________________________________________________________________________________
___________________________________________________________________________________________________________________
DATED:_______________________________
Must be signed by registered holder(s) exactly as name(s) appear(s) on the Certificate(s) or a security position listing or by
person(s) authorized to become registered holder(s) by certificates and documents transmitted herewith. If signature is by a
trustee, executor, administrator, guardian, attorney-in-fact, officer of a corporation or other person acting in a fiduciary or
representative capacity, please set forth the following information and see Instructions.
NAME(S)___________________________________________________________________________________________________________________________
CAPACITY (full title)_____________________________________________________________________________________________________________
ADDRESS___________________________________________________________________________________________________________________________
___________________________________________________________________________________________________________________________
AREA CODE AND TELEPHONE NO________________________________________________________________________________________________________
GUARANTEE OF SIGNATURE(s)
(SEE INSTRUCTIONS)
NAME OF FIRM _____________________________________________________________________________________________________________________
ADDRESS __________________________________________________________________________________________________________________________
__________________________________________________________________________________________________________________________
AUTHORIZED SIGNATURE _____________________________________________________________________________________________________________
NAME______________________________________________________________________________________________________________________________
AREA CODE AND TELEPHONE NO________________________________________________________________________________________________________
</TABLE>
