NOTICE OF INCORPORATION OF

PANHANDLE TRANSCRIPTION SERVICES, INC.

Notice is hereby given that the undersigned have formed a corporation under the laws of the State of Nebraska:

1. The name of the corporation is: Panhandle Transcription Services, Inc.
2. The address of the initial registered office and registered agent is Aubrey Allan Clapp, Whispering Pines #6, PO Box 407, Chadron, Nebraska 69337.
3. The general nature of the business to be transacted is: (A) To engage in the business of providing transcription services to medical institutions and clinics and other transcription services and to engage in all activities and to render services incidental or related thereto, or of use therein. (B) To do everything necessary, proper, advisable or convenient for the accomplishment of the purposes herein above set forth, and to do all other things incidental thereto or connected there-with or carry out any and all other purposes which are not forbidden by the laws of the State of Nebraska or by these Articles of Incorporation.
4. The authorized capital stock of the corporation is 1,000 shares with a par value of $10.00 each, of which may be issued for any medium permissible under the laws of the State of Nebraska, and as is determined by the Board of Directors.
5. The corporation commenced existence on the filing and recording of its Articles of Incorporation with the Secretary of State and shall have perpetual duration.

6. The affairs of the corporation shall be conducted by the Board of Directors, President, Secretary, Treasurer, and such other officers, subordinate officers, and agents as may be prescribed by the By-laws, or appointed by the Board of Directors.

Susan G. Clapp

Aubrey Allan Clapp

CRITES, SHAFFER, CONNEALY, WATSON & HARFORD, P.C.

201 E Third, PO Box 1070 Chadron, NE 69337

Publish June 12, 19 and 26, 2002.