<?xml version="1.0" encoding="UTF-8"?>
<category>
  <details></details>
  <id type="integer">27</id>
  <name>Accountants</name>
  <parent-id type="integer">5</parent-id>
  <permalink>accountants</permalink>
  <updated-at type="datetime">2009-06-06T12:58:29-04:00</updated-at>
  <listings type="array">
    <listing>
      <active type="boolean">true</active>
      <address>5777 Johnson Road</address>
      <address2></address2>
      <city>Ludington</city>
      <company>Claire Massey and Company</company>
      <contact-name></contact-name>
      <created-at type="datetime">2008-12-18T13:45:06-05:00</created-at>
      <description></description>
      <email></email>
      <expires-on type="date" nil="true"></expires-on>
      <fax></fax>
      <hours nil="true"></hours>
      <id type="integer">1697</id>
      <other-phone></other-phone>
      <permalink>claire-massey-and-company</permalink>
      <phone>2318433443</phone>
      <program-id type="integer">1</program-id>
      <reservations type="boolean"></reservations>
      <state>Mi</state>
      <updated-at type="datetime">2009-06-06T12:58:35-04:00</updated-at>
      <user-id type="integer">4</user-id>
      <website nil="true"></website>
      <zip>49431</zip>
    </listing>
    <listing>
      <active type="boolean">true</active>
      <address>3397 W. Polk Road</address>
      <address2></address2>
      <city>Hart</city>
      <company>Comstock and Comstock</company>
      <contact-name></contact-name>
      <created-at type="datetime">2007-07-03T15:12:57-04:00</created-at>
      <description></description>
      <email></email>
      <expires-on type="date" nil="true"></expires-on>
      <fax></fax>
      <hours nil="true"></hours>
      <id type="integer">1309</id>
      <other-phone></other-phone>
      <permalink>comstock-and-comstock</permalink>
      <phone>231-873-1900</phone>
      <program-id type="integer">1</program-id>
      <reservations type="boolean"></reservations>
      <state>Mi</state>
      <updated-at type="datetime">2009-06-06T12:58:34-04:00</updated-at>
      <user-id type="integer">4</user-id>
      <website nil="true"></website>
      <zip></zip>
    </listing>
    <listing>
      <active type="boolean">true</active>
      <address>Certified Public Accountants</address>
      <address2 nil="true"></address2>
      <city>Manistee</city>
      <company>Daniel D. Laskey Company, P.C.</company>
      <contact-name nil="true"></contact-name>
      <created-at type="datetime">2007-04-13T11:17:05-04:00</created-at>
      <description nil="true"></description>
      <email nil="true"></email>
      <expires-on type="date" nil="true"></expires-on>
      <fax nil="true"></fax>
      <hours nil="true"></hours>
      <id type="integer">1016</id>
      <other-phone nil="true"></other-phone>
      <permalink>daniel-d-laskey-company-p-c</permalink>
      <phone>231-723-8305</phone>
      <program-id type="integer">1</program-id>
      <reservations type="boolean"></reservations>
      <state>MI</state>
      <updated-at type="datetime">2009-06-06T12:58:33-04:00</updated-at>
      <user-id type="integer" nil="true"></user-id>
      <website>http://www.laskeycpa.com</website>
      <zip>49660</zip>
    </listing>
    <listing>
      <active type="boolean">true</active>
      <address>907 S. State St. </address>
      <address2></address2>
      <city>Hart</city>
      <company>DeLong Brickley PC</company>
      <contact-name></contact-name>
      <created-at type="datetime">2007-07-03T15:11:06-04:00</created-at>
      <description></description>
      <email></email>
      <expires-on type="date" nil="true"></expires-on>
      <fax></fax>
      <hours nil="true"></hours>
      <id type="integer">1307</id>
      <other-phone></other-phone>
      <permalink>delong-brickley-pc</permalink>
      <phone>231-873-1040</phone>
      <program-id type="integer">1</program-id>
      <reservations type="boolean"></reservations>
      <state>Mi</state>
      <updated-at type="datetime">2009-06-06T12:58:34-04:00</updated-at>
      <user-id type="integer">4</user-id>
      <website nil="true"></website>
      <zip>49431</zip>
    </listing>
    <listing>
      <active type="boolean">true</active>
      <address>14044 Industrial Drive</address>
      <address2 nil="true"></address2>
      <city>Kaleva</city>
      <company>Finan Services, Inc.</company>
      <contact-name nil="true"></contact-name>
      <created-at type="datetime">2007-04-13T11:17:00-04:00</created-at>
      <description nil="true"></description>
      <email nil="true"></email>
      <expires-on type="date" nil="true"></expires-on>
      <fax nil="true"></fax>
      <hours nil="true"></hours>
      <id type="integer">945</id>
      <other-phone nil="true"></other-phone>
      <permalink>finan-services-inc</permalink>
      <phone>231-362-3737</phone>
      <program-id type="integer">1</program-id>
      <reservations type="boolean"></reservations>
      <state>MI</state>
      <updated-at type="datetime">2009-06-06T12:58:33-04:00</updated-at>
      <user-id type="integer" nil="true"></user-id>
      <website>http://www.finanservicesinc.com</website>
      <zip>49645</zip>
    </listing>
    <listing>
      <active type="boolean">true</active>
      <address>1550 Industrial Park Dr.</address>
      <address2></address2>
      <city>Hart</city>
      <company>Hendon and Slate PC CPAs</company>
      <contact-name></contact-name>
      <created-at type="datetime">2007-07-03T15:13:54-04:00</created-at>
      <description></description>
      <email></email>
      <expires-on type="date" nil="true"></expires-on>
      <fax></fax>
      <hours nil="true"></hours>
      <id type="integer">1310</id>
      <other-phone></other-phone>
      <permalink>hendon-and-slate-pc-cpas</permalink>
      <phone>231-873-5611</phone>
      <program-id type="integer">1</program-id>
      <reservations type="boolean"></reservations>
      <state>Mi</state>
      <updated-at type="datetime">2009-06-06T12:58:34-04:00</updated-at>
      <user-id type="integer">4</user-id>
      <website nil="true"></website>
      <zip></zip>
    </listing>
    <listing>
      <active type="boolean">true</active>
      <address>13765 Lakeside Avenue</address>
      <address2 nil="true"></address2>
      <city>Bear Lake</city>
      <company>Jacque Wallace, CPA, P.C.</company>
      <contact-name nil="true"></contact-name>
      <created-at type="datetime">2007-04-13T11:17:15-04:00</created-at>
      <description nil="true"></description>
      <email nil="true"></email>
      <expires-on type="date" nil="true"></expires-on>
      <fax nil="true"></fax>
      <hours nil="true"></hours>
      <id type="integer">1182</id>
      <other-phone nil="true"></other-phone>
      <permalink>jacque-wallace-cpa-p-c</permalink>
      <phone>231-864-2622</phone>
      <program-id type="integer">1</program-id>
      <reservations type="boolean"></reservations>
      <state>MI</state>
      <updated-at type="datetime">2009-06-06T12:58:34-04:00</updated-at>
      <user-id type="integer" nil="true"></user-id>
      <website>http://www.jacquewallacecpa.com</website>
      <zip>49614</zip>
    </listing>
    <listing>
      <active type="boolean">true</active>
      <address>5868 West U.S. 10</address>
      <address2 nil="true"></address2>
      <city>Ludington</city>
      <company>Lake Michigan CPA Services, PLC</company>
      <contact-name nil="true"></contact-name>
      <created-at type="datetime">2007-04-10T10:58:15-04:00</created-at>
      <description nil="true"></description>
      <email nil="true"></email>
      <expires-on type="date" nil="true"></expires-on>
      <fax nil="true"></fax>
      <hours nil="true"></hours>
      <id type="integer">11</id>
      <other-phone nil="true"></other-phone>
      <permalink>lake-michigan-cpa-services-plc</permalink>
      <phone>(231) 690-5217</phone>
      <program-id type="integer">1</program-id>
      <reservations type="boolean"></reservations>
      <state>MI</state>
      <updated-at type="datetime">2009-06-06T12:58:30-04:00</updated-at>
      <user-id type="integer" nil="true"></user-id>
      <website nil="true"></website>
      <zip>49431</zip>
    </listing>
    <listing>
      <active type="boolean">true</active>
      <address>321 N. Jebavy Drive</address>
      <address2></address2>
      <city>Ludington</city>
      <company>Merskin &amp; Merskin, P.C.</company>
      <contact-name>David L. Hatch</contact-name>
      <created-at type="datetime">2008-02-25T10:20:37-05:00</created-at>
      <description>We offer a variety of services to assist our clients in all stages of their lives.  Whether you're starting a new business, planning for a child's education, or looking ahead to retirement and estate planning, we can help! </description>
      <email>dhatch@merskin.com</email>
      <expires-on type="date" nil="true"></expires-on>
      <fax>(231)845-1028</fax>
      <hours nil="true"></hours>
      <id type="integer">1446</id>
      <other-phone>(800)898-5392</other-phone>
      <permalink>merskin-merskin-p-c</permalink>
      <phone>(231)845-6251</phone>
      <program-id type="integer">1</program-id>
      <reservations type="boolean"></reservations>
      <state>MI</state>
      <updated-at type="datetime">2009-06-06T12:58:34-04:00</updated-at>
      <user-id type="integer">32</user-id>
      <website>http://www.merskin.com</website>
      <zip>49431</zip>
    </listing>
    <listing>
      <active type="boolean">true</active>
      <address>1975 S. Pere Marquette Hwy.</address>
      <address2></address2>
      <city>Ludington</city>
      <company>Piper Tax and Accounting</company>
      <contact-name>Paul Piper</contact-name>
      <created-at type="datetime">2007-07-03T15:12:06-04:00</created-at>
      <description></description>
      <email></email>
      <expires-on type="date" nil="true"></expires-on>
      <fax></fax>
      <hours nil="true"></hours>
      <id type="integer">1308</id>
      <other-phone></other-phone>
      <permalink>piper-tax-and-accounting</permalink>
      <phone>231-843-1040</phone>
      <program-id type="integer">1</program-id>
      <reservations type="boolean"></reservations>
      <state>Mi</state>
      <updated-at type="datetime">2009-06-06T12:58:34-04:00</updated-at>
      <user-id type="integer">4</user-id>
      <website nil="true"></website>
      <zip>49431</zip>
    </listing>
    <listing>
      <active type="boolean">true</active>
      <address>369 River Street</address>
      <address2 nil="true"></address2>
      <city>Manistee</city>
      <company>Purdom &amp; Landsfeld CPA's, PLLC</company>
      <contact-name nil="true"></contact-name>
      <created-at type="datetime">2007-04-13T11:17:11-04:00</created-at>
      <description nil="true"></description>
      <email nil="true"></email>
      <expires-on type="date" nil="true"></expires-on>
      <fax nil="true"></fax>
      <hours nil="true"></hours>
      <id type="integer">1119</id>
      <other-phone nil="true"></other-phone>
      <permalink>purdom-landsfeld-cpa-s-pllc</permalink>
      <phone>231-723-6576</phone>
      <program-id type="integer">1</program-id>
      <reservations type="boolean"></reservations>
      <state>MI</state>
      <updated-at type="datetime">2009-06-06T12:58:33-04:00</updated-at>
      <user-id type="integer" nil="true"></user-id>
      <website nil="true"></website>
      <zip>49660</zip>
    </listing>
    <listing>
      <active type="boolean">true</active>
      <address>409 W. Ludington Avenue, Ste 205</address>
      <address2 nil="true"></address2>
      <city>Ludington</city>
      <company>R. Peter Heyse &amp; Associates</company>
      <contact-name nil="true"></contact-name>
      <created-at type="datetime">2007-04-10T10:58:23-04:00</created-at>
      <description nil="true"></description>
      <email nil="true"></email>
      <expires-on type="date" nil="true"></expires-on>
      <fax nil="true"></fax>
      <hours nil="true"></hours>
      <id type="integer">180</id>
      <other-phone nil="true"></other-phone>
      <permalink>r-peter-heyse-associates</permalink>
      <phone>(231) 845-9500</phone>
      <program-id type="integer">1</program-id>
      <reservations type="boolean"></reservations>
      <state>MI</state>
      <updated-at type="datetime">2009-06-06T12:58:30-04:00</updated-at>
      <user-id type="integer" nil="true"></user-id>
      <website nil="true"></website>
      <zip>49431</zip>
    </listing>
    <listing>
      <active type="boolean">true</active>
      <address>Accounting &amp; Tax Service</address>
      <address2>5818 N US Highway 31</address2>
      <city>Free Soil</city>
      <company>Sandra J. Crossman, CPA</company>
      <contact-name>Sandra J. Crossman</contact-name>
      <created-at type="datetime">2007-09-25T09:47:33-04:00</created-at>
      <description></description>
      <email>sjc@t-one.net</email>
      <expires-on type="date" nil="true"></expires-on>
      <fax>(231) 757-2649</fax>
      <hours nil="true"></hours>
      <id type="integer">1410</id>
      <other-phone></other-phone>
      <permalink>sandra-j-crossman-cpa</permalink>
      <phone>(231) 757-4000</phone>
      <program-id type="integer">1</program-id>
      <reservations type="boolean"></reservations>
      <state>MI</state>
      <updated-at type="datetime">2009-06-06T12:58:34-04:00</updated-at>
      <user-id type="integer">13</user-id>
      <website nil="true"></website>
      <zip>49411</zip>
    </listing>
    <listing>
      <active type="boolean">true</active>
      <address>833 Kenmoor SE, Suite B</address>
      <address2></address2>
      <city>Grand Rapids</city>
      <company>Swanson &amp; Associates, Inc.</company>
      <contact-name></contact-name>
      <created-at type="datetime">2007-04-10T10:58:25-04:00</created-at>
      <description></description>
      <email></email>
      <expires-on type="date" nil="true"></expires-on>
      <fax></fax>
      <hours nil="true"></hours>
      <id type="integer">237</id>
      <other-phone></other-phone>
      <permalink>swanson-associates-inc</permalink>
      <phone></phone>
      <program-id type="integer">1</program-id>
      <reservations type="boolean"></reservations>
      <state>MI</state>
      <updated-at type="datetime">2009-06-06T12:58:30-04:00</updated-at>
      <user-id type="integer" nil="true"></user-id>
      <website nil="true"></website>
      <zip>49546</zip>
    </listing>
  </listings>
</category>
