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How to Write a Business Plan

How to Write a Business PlanU.S. Small Business Administration                       MP-32



                    Managing and Planning Series


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Copyright 1993, Linda Pinson and Jerry Jinnett.  All rights
reserved. No part may be reproduced, transmitted or transcribed
without the permission of the authors.  SBA retains an
irrevocable, worldwide, nonexclusive, royalty-free, unlimited
license to use this copyrighted material.  While we consider the
contents of this publication to be of general merit, its
sponsorship by the U.S. Small Business Administration does not
necessarily constitute an endorsement of the views and opinions
of the authors or the products and services of the companies with
which they are affiliated.

All of SBA's programs and services are extended to the public on
a nondiscriminatory basis.
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                         TABLE OF CONTENTS

INTRODUCTION   1

COVER …