35 Bookkeeping; Advertising and directory services, namely, promoting the services of others by providing a web page featuring links to the websites of others; Business assistance, advisory services and consultancy in the fields of budgeting, bookkeeping, preparation and filing of claims, preparation and filing of forms, bill paying, organizing and processing paperwork, development of plan to achieve goals and referral services to bereavement counselors; Business development services, namely, providing start-up support for businesses of others; Business management consultation and services, namely, managing and administering non-core functions, namely, mailing and shipping, records management, information services, administration, payroll and accounting, and telemarketing services; Business records management; Business support services, namely, business consulting to freelancers, start-ups, existing businesses and non-profit organizations; Business administration; Business administration services; Business consultation services; Business consulting services; Business information services; Commercial mail receiving agency, namely, providing specialized mail management services; Commercial registered agent services; Mail sorting, handling and receiving; New business venture development and formation consulting services; On-line business directories featuring businesses; Payroll preparation; Payroll processing services; Tax assessment; Tax consultation; Tax filing services; Tax preparation; Wage payroll preparation; Management services, namely, on-line business development services, namely, providing start-up support for businesses of others; Management of tax files