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BUSINESS PERSONS PLUNGE: Ocean City kicks off the Memorial Day Weekend in dramatic fashion. Members of the business community, dressed in formal attire and swinging briefcases, will smart step into the Atlantic to welcome the summer. The action begins at noon, Fri., May 28 at the Moorlyn Terrace Beach on the sands opposite the Music Pier.

"This is the Seventh annual event," notes John Walton, director. "It will be the largest one ever with over 60 entries coming from the Boardwalk, Downtown, City Hall, Chamber of Commerce, South End businesses and public plus the World's Only Wind Chimes Band Ensemble of America. Prior to the Plunge, City historian and author, Fred Miller and his lifeguard associates, plus City officials, will turn a large wooden key to UNLOCK THE OCEAN."

If you look carefully, you will see fish at sea leaping for joy.

THREE CONCERTS: On Sat., May 29, there will be a NASHVILLE FLOOD RELIEF Fund raising concert at the Music Pier, Boardwalk and Moorlyn Terrace, starting 3 p.m. The event is sponsored by WXGN 90.5 FM Radio and will include pop rock bands that have recorded in Nashville and throughout the country. Tickets are $12 in advance, $15 at the door, www.itickets.com, 800-965-9324.

Also on Sat., at 3 p.m., THE BUCKS COUNTY SINGERS will perform in front of the Music Pier on the boardwalk for the 25th time. The Singers are a choral group of men and women that sing a popular mix of Broadway, standard pop, movie tunes and patriotic pieces. They are directed by Terry Greenland and accompanied on piano by Tom Baust.

The OCEAN CITY TABERNACLE presents famed Welsh tenor, Huw Priday on Sun., May 30 at 7 p.m. at its auditorium, 5th and Wesley Ave. Priday is a major opera star in Great Britain. Admission is free.

BARKS ON THE BOARDS, a pet walk that raises money for the Ocean City Humane Society is set for Sun., May 30 from noon till 2 p.m. The event begins in front of the Music Pier, Boardwalk and Moorlyn Terr., between 8th and 9th Streets. Registration starts 11:30 a.m. at the Music Pier. Participants should use the ramp at 8th Street to enter the boardwalk as Moorlyn Terrace is undergoing renovations. Same day registration is $20. Group or family rate for up to four walkers is $50. Children under 8 walk free but must be accompanied by an adult. Top fund raisers win prizes. Call 399-2018, 525-9300 or access www.hsocnj.org.

THE ANNUAL MEMORIAL DAY SERVICE is set for Mon., May 31 starting 11 a.m. at Veterans Memorial Park, 5th and Wesley Ave. The address will be given by Lt. Col. Peter F. Rapetti, Jr., an Operations and Intelligence Troop Command Officer. The Honor Roll naming those who died in the service of the United States will be read by Bob Marzulli, Commander Elect, American Legion Post 525 of Ocean City. Brandon E. Gheen, VFW Commander, will toll the Memorial Bell. In the event of inclement weather, the service will be held in the Tabernacle Auditorium across the street from Veterans Memorial Park.

FLOWER SHOW NEXT WEEKEND! The City's 38th Annual Flower Show is set for June 4-6 at the Music Pier, Boardwalk and Moorlyn Terrace.Over 300 exhibitors will compete for prizes in Artistic Design and Horticultural categories.Entry is free to both the competitors and public.Hours are 2 to 9 p.m. on Fri., June 4, 10 a.m. to 9 p.m. on Sat. and 10 a.m. to 4 p.m. on Sun. Schedules with complete information are available at City Hall Annex, 901 Asbury Ave. and local flower shops. Call Kay Reilly 609-399-1199 for Artistic Design information. For horticulture, call Rae Mullineaux, 609-391-9578.

LULU TEMPLE comes to town NEXT WEEKEND with a free band concert 8 p.m. at the Sports and Civic Center, Fri., June 4 and a boardwalk parade, Sat., June 5 at 1 p.m.

The American Legion Movay Miley Post 524 of Ocean City and its Auxiliary are hosting a PANCAKE BREAKFAST on Sun., June 6th from 8:30 a.m. till noon at the Masonic Hall, 10th and Wesley Ave. Adults $5, children $3.