TELMARK WORLDWIDE INC S-1/A

REGISTRATION STATEMENT

AGREEMENT AND PLAN OF REORGANIZATION

ARTICLES OF MERGER - BORCO/TELMARK

ARTICLES OF MERGER - DEFINITION/TELMARK

ARTICLES OF INCORPORATION DEFINITION TECHNOLOGIES

ARTICLES OF INC. FOR BORCO EQUIPMENT, INC.

ARTICLES OF INC. OF TELMARK WORLDWIDE, INC.

BYLAWS OF DEFINITION TECHNOLOGIES, INC.

BYLAWS OF TELMARK WORLDWIDE INC.

CONSENT OF INDEPENDENT AUDITOR