<SEC-DOCUMENT>0001171843-17-002860.txt : 20170620
<SEC-HEADER>0001171843-17-002860.hdr.sgml : 20170620
<ACCEPTANCE-DATETIME>20170509164513
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001171843-17-002860
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20170509

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			FLUSHING FINANCIAL CORP
		CENTRAL INDEX KEY:			0000923139
		STANDARD INDUSTRIAL CLASSIFICATION:	STATE COMMERCIAL BANKS [6022]
		IRS NUMBER:				113209278
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1206

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		220 RXR PLAZA
		CITY:			UNIONDALE
		STATE:			NY
		ZIP:			11556
		BUSINESS PHONE:		718-961-5400

	MAIL ADDRESS:	
		STREET 1:		220 RXR PLAZA
		CITY:			UNIONDALE
		STATE:			NY
		ZIP:			11556
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<P STYLE="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; font: 10pt Times New Roman, Times, Serif; width: 100%">
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    <TD STYLE="width: 50%"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="width: 50%"><P STYLE="font-size: 10pt; text-align: right; margin: 0pt 0"><FONT STYLE="font-size: 8pt">Hughes Hubbard
                           &amp; Reed LLP</FONT></P>

<P STYLE="font-size: 10pt; text-align: right; margin: 0pt 0"><FONT STYLE="font-size: 8pt">One Battery Park Plaza</FONT></P>

<P STYLE="font-size: 10pt; text-align: right; margin: 0pt 0"><FONT STYLE="font-size: 8pt">New York, New York 10004-1482</FONT></P>

<P STYLE="font-size: 10pt; text-align: right; margin: 0pt 0"><FONT STYLE="font-size: 8pt">Telephone: 212-837-6000</FONT></P>

<P STYLE="font-size: 10pt; text-align: right; margin: 0pt 0"><FONT STYLE="font-size: 8pt">Fax: 212-422-4726</FONT></P>

<P STYLE="font-size: 10pt; text-align: right; margin: 0pt 0"><FONT STYLE="font-size: 8pt">hugheshubbard.com</FONT></P>

<P STYLE="font-size: 10pt; text-align: right; margin: 0pt 0"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></P>

<P STYLE="font-size: 10pt; text-align: right; margin: 0pt 0"><FONT STYLE="font-size: 8pt">Gary J. Simon</FONT></P>

<P STYLE="font-size: 10pt; text-align: right; margin: 0pt 0"><FONT STYLE="font-size: 8pt">Chair, Securities and Capital Markets
Group</FONT></P>

<P STYLE="font-size: 10pt; text-align: right; margin: 0pt 0"><FONT STYLE="font-size: 8pt">Direct Dial: 212 837-6770</FONT></P>

<P STYLE="font-size: 10pt; text-align: right; margin: 0pt 0"><FONT STYLE="font-size: 8pt">Direct Fax: (212 299-6770</FONT></P>

<P STYLE="font-size: 10pt; text-align: right; margin: 0pt 0"><FONT STYLE="font-size: 8pt">gary.simon@hugheshubbard.com</FONT></P>



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<P STYLE="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font-size: 10pt; text-indent: 3.5in; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-indent: 3.5in; margin: 0pt 0"></P>

<P STYLE="font-size: 10pt; text-indent: 3.5in; margin: 0pt 0; text-align: right">May 9, 2017</P>

<P STYLE="font-size: 10pt; text-indent: 3.5in; margin: 0pt 0; text-align: right">&nbsp;</P>

<P STYLE="font-size: 10pt; text-indent: 3.5in; margin: 0pt 0; text-align: right">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"><B><I><U>By EDGAR</U></I></B></P>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">Securities and Exchange Commission<BR>
100 F St., N.E.<BR>
Washington DC 20549</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

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<TR STYLE="vertical-align: top; text-align: left">
    <TD NOWRAP>Attention:&nbsp;</TD>
    <TD COLSPAN="2">Dietrich A. King</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">Assistant Director</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">Office of Financial Services</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD STYLE="width: 10%">&nbsp;</TD>
    <TD STYLE="width: 4%">&nbsp;</TD>
    <TD STYLE="width: 86%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD><B>Re</B>:&nbsp;</TD>
    <TD><B>Flushing Financial Corporation</B></TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><B>Registration Statement on Form S-3</B></TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><B>Filed March 29, 2017, as amended on March 31, 2017</B></TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><B><U>File No. 333-217000</U></B></TD></TR>
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<P STYLE="margin: 0pt 0; font-size: 10pt"><B>&nbsp;</B></P>

<P STYLE="margin: 0pt 0; font-size: 10pt"><B></B>&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 0">Ladies and Gentlemen:</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.5in; margin: 0pt 0">On behalf of our client, Flushing Financial
Corporation (the &ldquo;Company&rdquo;), set forth below are responses to the comment letter dated April 21, 2017 from the staff
regarding the above-captioned registration statement filed by the Company under the Securities Act of 1933. The numbered paragraphs
and headings below correspond to the headings and numbers in the comment letter. For your reference, preceding each response we
have reproduced in italics the comment that corresponds thereto.</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"><U>Calculation of Registration Fee Table</U></P>

<P STYLE="margin: 0pt 0; font-size: 10pt">&nbsp;</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; font-style: italic; text-align: justify; text-indent: 0.5in">1.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We
note the statement in footnote 1 that registered securities may be sold as units with other securities registered on this registration
statement. We also note the disclosure at the top of page 15 that you may also issue units of warrants &ldquo;together with one
or more additional warrants, debt securities&hellip; or any combination of those securities in the form of units, as described
in the appropriate prospectus supplement.&rdquo; Please revise to register the issuance of the units as separate securities or
explain to us why you are not registering them. If you do intend to register them, please revise the registration statement and
opinion accordingly.</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; font-style: italic; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; font-style: italic; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-style: normal"><B>The
requested revisions have been made in the Calculation of Registration Fee table and footnotes, the cover page and page 16 of the
prospectus and the opinion.</B></FONT></P>

<P STYLE="margin: 0pt 0; font-size: 10pt; font-style: italic; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-style: normal"><B>&nbsp;</B></FONT></P>

<P STYLE="margin: 0pt 0; font-size: 10pt; font-style: italic; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-style: normal"><B>&nbsp;</B></FONT></P>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font-size: 10pt; font-style: italic; text-align: center"><FONT STYLE="font-style: normal">New
York &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT STYLE="font-family: Wingdings; color: #F44400">n</FONT>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Washington, D.C. &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT STYLE="font-family: Wingdings; color: #F44400">n</FONT>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Los
Angeles &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT STYLE="font-family: Wingdings; color: #F44400">n</FONT>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Miami &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT STYLE="font-family: Wingdings; color: #F44400">n</FONT>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Jersey
City &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT STYLE="font-family: Wingdings; color: #F44400">n</FONT>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Kansas City &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT STYLE="font-family: Wingdings; color: #F44400">n</FONT>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Paris&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT STYLE="font-family: Wingdings; color: #F44400">n</FONT>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Tokyo&nbsp;</FONT></P>

<P STYLE="margin: 0pt 0; font-size: 10pt; font-style: italic; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-style: normal"><B>&nbsp;</B></FONT></P>

<P STYLE="margin: 0pt 0; font-size: 10pt; font-style: italic; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-style: normal"><B></B></FONT></P>



<P STYLE="margin: 0pt 0; font-size: 10pt; font-style: italic; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-style: normal"><B></B></FONT></P>

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<P STYLE="margin: 0pt 0; font-size: 10pt; font-style: italic; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-style: normal"><B>&nbsp;</B></FONT></P>

<P STYLE="font-size: 10pt; margin: 0pt 0"><U>Description of Debt Securities, page 10</U></P>

<P STYLE="font-size: 10pt; margin: 0pt 0"><I>&nbsp;</I></P>

<P STYLE="margin: 0pt 0; font-size: 10pt; font-style: italic; text-align: justify; text-indent: 0.5in">2.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Please
include a description of all of the material terms of the debt securities, as required by Item 9 of Form S-3 and Item 202(b) of
Regulation S-K. For example, please disclose what constitutes an event of default as required by Item 202(b)(6) of Regulation S-K.</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; font-style: italic; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font-size: 10pt; font-style: italic; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-style: normal"><B>The requested
revisions have been made, commencing on page 11 of the prospectus.</B></FONT></P>

<P STYLE="font-size: 10pt; font-style: italic; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; font-style: italic; text-align: justify; text-indent: 0.5in">3.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We
note the statement in the first paragraph that the debt securities will be issued pursuant to two indentures in the forms filed
as exhibits to the registration statement. We also note that the Exhibit Index lists Exhibit 4.1, a Subordinated Indenture dated
12/12/16, and Exhibit 4.4, a Form of Indenture for Subordinated Notes. Please revise to clarify under which indenture the subordinated
debt will be issued.</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; font-style: italic; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; font-style: italic; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-style: normal"><B>The
requested revisions have been made in the Exhibit Index.</B></FONT></P>

<P STYLE="margin: 0pt 0; font-size: 10pt; font-style: italic; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"><U>Selling Security holders, page 15</U></P>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; font-style: italic; text-align: justify; text-indent: 0.5in">4. &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Your
disclosure indicates that selling security holders may offer securities pursuant to the prospectus. It is not clear, however, whether
the initial offering transactions in which the selling security holders purchased the securities were completed, or that the securities
have been issued and are outstanding. For example, we note the statement in footnote 1 to the fee table that &ldquo;selling security
holders may purchase the securities directly from the registrant, or from one or more underwriters, dealers or agents.&rdquo; Please
provide us with an analysis of your eligibility to omit the identities of the selling security holders in this prospectus in reliance
on Rule 430B and revise the prospectus to describe more specifically the initial offering transaction or transactions in which
the securities were sold to the selling security holders. Please refer to Rule 430B(b)(2). In addition, as necessary, please revise
the fee table and prospectus to provide the number of shares that you intend to register for resale by the selling securityholders.</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; font-style: italic; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; font-style: italic; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-style: normal"><B>References
to selling shareholders have been removed from the registration statement as reflected in footnote 1 to the Calculation of Registration
Fee table and on the cover page of the prospectus.</B></FONT></P>

<P STYLE="margin: 0pt 0; font-size: 10pt; font-style: italic; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="margin: 0pt 0; font-size: 10pt"><B><U>Part II </U></B></P>

<P STYLE="margin: 0pt 0; font-size: 10pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"><U>Item 16. Exhibits</U></P>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; font-style: italic; text-align: justify; text-indent: 0.5in">5. &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We
note that you have not filed the Statement of Eligibility of Trustee on Form T-1. Please file this exhibit in accordance with the
requirements of Item 601(b)(25) of Regulation S-K. To the extent that you intend to rely upon Section 305(b)(2) of the Trust Indenture
Act to designate a trustee on a delayed basis, please note that you may not do so through the filing of the Form T-1 in a post-effective
amendment or in a Form 8-K that is incorporated by reference into the registration statement. Please note that companies relying
on Section 305(b)(2) must separately file the Form T-1 under the electronic form type &ldquo;305B2.&rdquo; For guidance, please
refer to Section 220.01 of the Trust Indenture Act Compliance and Disclosure Interpretations.</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; font-style: italic; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; font-style: italic; text-align: justify; text-indent: 0.5in"></P>

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<P STYLE="margin: 0pt 0; font-size: 10pt; font-style: italic; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-style: normal"><B>The
Exhibit Index has been revised to indicate that the Forms T-1 would be filed in accordance with Section&nbsp;305(b)(2) of the Trust
Indenture Act of 1939 and Rule 5b-3 thereunder.</B></FONT></P>

<P STYLE="margin: 0pt 0; font-size: 10pt; font-style: italic; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-style: normal"><B>&nbsp;</B></FONT></P>

<P STYLE="font-size: 10pt; margin: 0pt 0"><U>Exhibit 5.1</U></P>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; font-style: italic; text-align: justify; text-indent: 0.5in">6.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We
note that the legality opinion is limited to Delaware law yet the indenture is governed by New York law. Please either revise the
legality opinion to state that it also covers the laws of the State of New York or provide a separate opinion from New York counsel.
Please refer to Section II.B.1.e of Staff Legal Bulletin No. 19 for guidance.</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; font-style: italic; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; font-style: italic; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-style: normal"><B>The
requested revision has been made in the opinion.</B></FONT></P>

<P STYLE="margin: 0pt 0; font-size: 10pt; font-style: italic; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; font-style: italic; text-align: justify; text-indent: 0.5in">7. &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Please
have counsel revise its legal opinion to opine on the common stock issuable by selling shareholders. Please refer to Section II.B
of Staff Legal Bulletin No. 19 for guidance</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; font-style: italic; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; font-style: italic; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-style: normal"><B>This
comment is superseded by the removal of references to selling shareholders from the registration statement.</B></FONT></P>

<P STYLE="font-size: 10pt; font-variant: small-caps; text-align: center; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; font-variant: small-caps; text-align: center; margin: 0pt 0">* * * * *</P>

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<P STYLE="font-size: 10pt; margin: 0pt 0"><FONT STYLE="font-weight: normal"><U>Acknowledgements</U></FONT></P>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.5in; margin: 0pt 0">The Company acknowledges that:</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.5in; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">should the Commission or the staff, acting pursuant to delegated authority, declare the filing
effective, it does not foreclose the Commission from taking any action with respect to the filing;</TD></TR>                                                                                                            <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
</TABLE>

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<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">the action of the Commission or the staff, acting pursuant to delegated authority, in declaring
the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure
in the filing; and</TD></TR>                            <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
</TABLE>

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<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">the Company may not assert staff comments and the declaration of effectiveness as a defense in
any proceeding initiated by the Commission or any person under the federal securities laws of the United States.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.5in; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.5in; margin: 0pt 0">Please call me at (212) 837-6770 with any questions
or comments regarding the foregoing. Thank you for your consideration.</P>

<P STYLE="font-size: 10pt; margin: 0pt 0 0pt 3.5in">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0 0pt 3.5in"></P>

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<TR STYLE="vertical-align: top; text-align: left">
    <TD STYLE="width: 33%">&nbsp;</TD>
    <TD STYLE="width: 46%">&nbsp;</TD>
    <TD STYLE="width: 21%">Very truly yours,</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: Black 1pt solid">/s/ Gary J. Simon</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD NOWRAP STYLE="text-indent: 10pt">Gary J. Simon</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>cc:&nbsp;&nbsp;&nbsp;Susan K. Cullen, CFO</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
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