TraderTalk.com says................

["T.E.M. Lockefeer" <sky40912@xxxxxxxxx>]

Pivot point = P = (H + L + C)/3 

First area of resistance = R1 = 2P - L 
First area of support = S1 = 2P - H 
Second area of resistance = R2 = (P -S1) + R1 
Second area of support = S2 = P - (R2 - S1)