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For the	Period	Ending:	2007	2006	2007	2006	Value	A=$100
2007	2006	2005	$Change	$Change	%Change	%Change	Quote	B=$80
Current ratio							Base	C=$60
1.39	1.67	1.91	-0.27	-0.25	-16.44%	-12.95%	Prices	D=$40

Forecasted Rating grade for year 2010 rating season >SIC Code 7011< >Hotels & Motels<

Company	2010 Forecast Rating	Current rating	Prior rating	2nd Prior rating	3rd Prior rating	4th Prior rating	Symbol
> Morgans-Hotel-Group-Co<	D	”C”	”C”	”C”	”N/A”	”N/A”	”MHGC”
2009 Brought to you by HarriFin Data Company

Based evaluating prior financials for over 3 years we conclude that the grade will be as above

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©2009 Published by A. Andrew Harrison CPA P.C (A registered New York State Corp) Love a challenge!