35 Medical records coding services for others in the nature of assignment of diagnostic and procedural codes for purposes of reimbursement from insurance; medical records coding services for healthcare providers, namely, medical coding quality verification services, and medical coding auditing services, outsource service provider in the field of medical coding; business management consulting and project management services for clinical trials and clinical research operations; business risk management; arranging of clinical research contracts for third parties; assisting with the formation, negotiation, and management of clinical research agreements; professional staffing and recruiting services; acquisition and merger consultation; accounting services for mergers and acquisitions; marketing services; search engine optimization for promoting the websites of others; development of advertising content