42 providing temporary use of online non-downloadable software for captioning, transcribing, and translating speech in real time from live presentations, court proceedings, depositions, live conversations, and audio recordings for use in connection with the offering of legal services; providing temporary use of online non-downloadable computer software for use in recording dictation and then securely transferring the resulting audio file to digital dictation software for transcribing into a document for use in connection with the offering of legal services; conversion of data from physical to digital electronic media, namely, transcription of physical data in the nature of dictated audio files and recordings of speech into electronic media files for use in connection with the offering of legal services