MARCH 2000 REFUND FORM

MARCH 2000 REFUND FORM. Shall mean the IRS Form 1139 Corporation Application for Tentative Refund, dated March 3, 2000, as filed by Play By Play with the IRS and seeking a refund in the amount of $2,825,777 in respect of the application of the 1999 Net Operating Loss to the taxable income reported by Play By Play for its 1997 and 1998 tax years which form is attached hereto as Exhibit A.