Under no circumstances will Elements Massage, its parents, subsidiaries, affiliates, its suppliers or other third parties mentioned on the Site or involved in creating, producing, or delivering the Site, be liable for any direct, incidental, consequential, indirect, special or punitive damages whatsoever (including without limitation, costs and expenses of any type incurred, lost profits, lost data or programs, and business interruption) arising out of your access to, use, inability to use, or the results of use of the Site any web sites linked to the Site, or any materials contained at any or all such Sites (including but not limited to those caused by, or resulting from, a failure of performance, error, omission, linking to other web sites, interruption, deletion, defect, delay in operation or transmission, computer virus, communication line failure or destruction, unauthorized access to, alteration of, or use of any computer or system), whether based on warranty, contract, tort, negligence, strict liability, or any other legal theory, and whether or not Elements Massage was advised of the possibility of such damages.</p> <p>Elements Massage shall have no liability or responsibility for any acts, omissions, or conduct of any user or third party, including any Elements Massage® franchise owners.