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<HTML>
<HEAD>
<META NAME="description" CONTENT="ELM assists small business in providing the benefits and human resource functions of large corporations.">
<META NAME="keywords" CONTENT="benefits, insurance, health insurance, human resources, legal, 401(k), employee leasing, employer, small business, peo, professional employer organization">
<TITLE>
ELM, Inc. Employee Leasing and Management
</TITLE>
</HEAD>
<FRAMESET COLS="110, *" FRAMEBORDER=no BORDER="0" FRAMESPACING="0">
<FRAME SRC="../blank.html" NAME="menu" marginwidth=0 MARGINHEIGHT=0>
<FRAME SRC="../about.html" NAME="content" margin="0">
</FRAMESET>
<NOFRAMES>
<!-- Place text here that will be seen only by those browsers which do not support frames -->
</NOFRAMES>
<!--
<BODY BGCOLOR="#FFFFFF">
<p>
<br><br><br>
<center>
<a href="../high_speed.html"><img src="../graphics/elmlogo.gif" alt="ELM logo" width=285 height=224 border=0></a>
<p>
<a href="../low_speed.html"><IMG src="../graphics/lowspeed.JPG" alt="Low Speed" hspace=20 border=0></A>
<a href="../high_speed.html"><IMG src="../graphics/highspeed.JPG" alt="Highspeed" hspace=20 border=0></A> </center>
</BODY>
</HTML> --->