INTERNAL REVENUE SERVICE			DEPARTMENT OF THE TREASURY
P. O. BOX 2508
CINCINNATI, OH  45201

				Employer Identification Number:
Date: JUL 14 2006		 20-2559740
				DLN:
				 17053266027045
HCOOP INC			Contact Person:
C/O NATHAN KENNEDY		 RAMACHANDRAN MANOHAR	ID# 31344
18812 53RD AVE STE 2F		Contact Telephone Number:
FRESH MEADOWS, NY  11365-1249	 (877) 829-5500
				Accounting Period Ending:
				  December 31
				Form 990 Required:
				  Yes
				Effective Date of Exemption:
				  February 17, 2005
				Contribution Deductibility:
				  No

Dear Applicant:

We are pleased to inform you that upon review of your application for tax-
exempt status we have determined that you are exempt from Federal income tax
under section 501(c)(12) of the Internal Revenue Code.  Because this letter
could help resolve any questions regarding your exempt status, you should keep
it in your permanent records.

Please see enclosed Information for Organizations Exempt Under Sections Other
Than 501(c)(3) for some helpful information about your responsibilities as an
exempt organization.

You will be recognized as exempt only in years when your receipts from
members, for the purpose of meeting losses and expenses, are at least 85
percent of your total income.

					Sincerely,


					Lois G. Lerner
					Director, Exempt Organizations
					Rulings and Agreements

Enclosure: Information for Organizations Exempt Under Sections Other
	   Than 501(c)(3)