Rabbi Shmuel Irons

<body topmargin=0 leftmargin=0 marginheight=0 marginwidth=0> <table cellpadding=0 cellspacing=0 border=0 height="100%"><tr> <td valign="top" width=255 BGCOLOR="#333366" TEXT="#080000" background="30b8e233.png"> <div> <A HREF="index.htm" TARGET="_top" TITLE="English Torah Tapes CDs"><I><B>Back to Home Page</B></I></A></div> <div> <A HREF="advertisers18b.htm" TARGET="_top" TITLE="Advertisers"><I><B>Back to Advertisers Page</B></I></A></div> <bR> <div> <I><B> <TABLE BORDER="0" CELLPADDING="2" CELLSPACING="5" WIDTH="219" BORDERCOLORLIGHT="#C0C0C0" BORDERCOLORDARK="#808080" FRAME="BOX" RULES="ALL" HSPACE="0" VSPACE="0" > <tR> <tD VALIGN=TOP BGCOLOR=#FFFFFF HEIGHT= 217 WIDTH="205"><div> <A HREF="http://teleperfect.com/" TARGET="_blank" TITLE="http://teleperfect.com/"><IMG SRC="bf5c7720.png" border=0 width="199" height="114" ALIGN="BOTTOM" HSPACE="0" VSPACE="0"></A></div> <div> <B>2.5 cents per minute to Israel from your cell or phone!</B><FONT SIZE="3" COLOR="#FFFFCC" FACE="Arial" > </FONT></div> <div> <B>888-805-1555</B><FONT SIZE="3" COLOR="#FFFFCC" FACE="Arial" > </FONT></div> <div> <B>Complete telecom services</B></div> </tD> </tR> <tR> <tD VALIGN=TOP BGCOLOR=#FFFFFF HEIGHT= 162 ><NOBR><div> <A HREF="beverly_hills_rubber_stamp.htm" TARGET="_top" TITLE="Beverly Hills Rubber Stamp"><IMG SRC="c7fc8680.png" border=0 width="200" height="104" ALIGN="BOTTOM" HSPACE="0" VSPACE="0"></A></div> <div> <B>Beverly Hills Rubber Stamp</B></div> <div> <B>310-247-8823</B></div> </NOBR></tD> </tR> <tR> <tD VALIGN=TOP BGCOLOR=#FFFFFF HEIGHT= 176 ><NOBR><div> <A HREF="http://zinati.com" TARGET="_blank" TITLE="http://zinati.com"><IMG SRC="c4ac75a0.png" border=0 width="199" height="90" ALIGN="BOTTOM" HSPACE="0" VSPACE="0"></A></div> <div> <I><B>Orthodontics</B></I></div> <div> <I><B>B. 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