Professional services to gather data, assess and report relative value of intangibles of a business entity. The service mark VALUAUDIT being applied for herein bears a near resemblance to the service mark VALUE AUDIT which was applied for by the same applicant, Stafford M. Smith, on 5/29/02, application serial number 78/131781. Applicant wishes to obtain both service marks and has an intent to use either or both in commerce.