<SEC-DOCUMENT>0001144204-14-071601.txt : 20141201
<SEC-HEADER>0001144204-14-071601.hdr.sgml : 20141201
<ACCEPTANCE-DATETIME>20141201170530
ACCESSION NUMBER:		0001144204-14-071601
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		4
CONFORMED PERIOD OF REPORT:	20141125
ITEM INFORMATION:		Changes in Registrant's Certifying Accountant
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20141201
DATE AS OF CHANGE:		20141201

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CHAMPIONS ONCOLOGY, INC.
		CENTRAL INDEX KEY:			0000771856
		STANDARD INDUSTRIAL CLASSIFICATION:	BIOLOGICAL PRODUCTS (NO DIAGNOSTIC SUBSTANCES) [2836]
		IRS NUMBER:				521401755
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0430

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-17263
		FILM NUMBER:		141258387

	BUSINESS ADDRESS:	
		STREET 1:		855 N. WOLFE STREET
		STREET 2:		SUITE 619
		CITY:			BALTIMORE
		STATE:			MD
		ZIP:			21205
		BUSINESS PHONE:		410-369-0365

	MAIL ADDRESS:	
		STREET 1:		855 N. WOLFE STREET
		STREET 2:		SUITE 619
		CITY:			BALTIMORE
		STATE:			MD
		ZIP:			21205

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CHAMPIONS BIOTECHNOLOGY, INC.
		DATE OF NAME CHANGE:	20070220

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CHAMPIONS SPORTS INC
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	INTERNATIONAL GROUP INC
		DATE OF NAME CHANGE:	19860319
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>v395573_8k.htm
<DESCRIPTION>FORM 8-K
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></P>

<!-- Field: Rule-Page --><DIV ALIGN="LEFT" STYLE="margin-top: 12pt; margin-bottom: 3pt"><DIV STYLE="font-size: 1pt; border-top: Black 2pt solid; border-bottom: Black 1pt solid; width: 100%">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>UNITED STATES SECURITIES AND EXCHANGE
COMMISSION</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">WASHINGTON, D.C. 20549</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>_________________________</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">FORM 8-K</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>CURRENT REPORT PURSUANT TO SECTION 13
OR 15(d) OF</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>THE SECURITIES EXCHANGE ACT OF 1934</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Date of report (Date of earliest event
reported): November 25, 2014</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>CHAMPIONS ONCOLOGY, INC.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Exact name of registrant as specified in
its charter)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 34%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font-weight: bold">Delaware</TD>
    <TD STYLE="width: 33%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font-weight: bold">0-17263</TD>
    <TD STYLE="width: 33%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font-weight: bold">52-1401755</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">(State or Other Jurisdiction</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Commission File Number)</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">IRS Employer</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">of Incorporation)</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Identification No.)</FONT></TD></TR>
</TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">1 University Plaza, Suite 307, Hackensack,
New Jersey 07601</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Address of Principal Executive Offices)
(Zip Code)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Registrant&rsquo;s telephone number, including
area code: <B>(201) 808-8400</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Not applicable</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Former Name or Former Address if Changed
Since Last Report)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Check the appropriate box below if the
Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">
<TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Wingdings">&uml;</FONT></TD><TD STYLE="text-align: justify">Written
communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Wingdings">&uml;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">Soliciting material pursuant to Rule 14a-12
under the Exchange Act (17 CFR 240.14a-12)</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Wingdings">&uml;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">Pre-commencement communications pursuant
to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Wingdings">&uml;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">Pre-commencement communications pursuant
to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

<!-- Field: Page; Sequence: 1 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font-size: 10pt"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>INFORMATION TO BE INCLUDED IN THE REPORT</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Item 4.01.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Changes in the Registrant&rsquo;s
Certifying Accountant.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Item 4.01(a) &ndash; Dismissal of Independent
Accountant</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">On November 20, 2014,
Champions Oncology, Inc. (the &ldquo;Company&rdquo;) dismissed its independent registered public accounting firm, Ernst &amp;
Young, LLP (&ldquo;EY&rdquo;), and notified EY on November 25, 2014. The Audit Committee of the Company&rsquo;s Board of Directors
made the decision to dismiss EY and engage EisnerAmper, LLC as the Company&rsquo;s independent registered public accounting firm
for the fiscal year ending April 30, 2015, as described below.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">During the fiscal years ended April 30, 2014 and April 30, 2013,
and the subsequent interim period through the date of the filing of this Form 8-K, there were (i) no &ldquo;disagreements&rdquo;
as that term is defined in Item 304(a)(1)(iv) of Regulation S-K, between the Company and EY on any matter of accounting principles
or practices, financial statement disclosure, or auditing scope or procedure, any of which that, if not resolved to EY&rsquo;s
satisfaction, would have caused EY to make reference to the subject matter of any such disagreement in connection with its reports
for such years and interim period and (ii) no reportable events within the meaning of Item 304(a)(1)(v) of Regulation S-K during
the two most recent fiscal years or the subsequent interim period.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Company has provided
EY with a copy of the disclosures it is making in response to this Item 4.01. The Company requested that EY furnish it with a letter
addressed to the Securities and Exchange Commission stating whether or not EY agrees with the statements made herein. A copy of
EY&rsquo;s letter dated December 1, 2014 is attached as Exhibit 16.1 to this current report on Form 8-K.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Item 4.01(b) &ndash; Engagement of New
Independent Accountant</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">On November 25, 2014,
the Company engaged EisnerAmper (&ldquo;Eisner&rdquo;), LLC as its new independent registered public accounting firm for the fiscal
year ended April 30, 2015. During the fiscal years ended April 30, 2014 and April 30, 2013, and the subsequent interim period through
the date of the filing of this Form 8-K, neither the Company nor anyone on its behalf consulted with Eisner regarding (i) the application
of accounting principles to a specific transaction, either completed or proposed or the type of audit opinion that might be rendered
on the Company's financial statements and neither a written report nor oral advice was provided to the Company that Eisner concluded
was an important factor considered by the Company in reaching a decision as to any accounting, auditing, or financial reporting
issue, (ii) any matter that was the subject of a disagreement within the meaning of Item 304(a)(1)(iv) of Regulation S-K, or (iii)
any reportable event within the meaning of Item 304(a)(1)(v) of Regulation S-K.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></P>

<!-- Field: Page; Sequence: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font-size: 10pt"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Item 9.01.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Exhibits.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><I>(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Exhibits</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.5in">The following
exhibit is filed herewith:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.5in"><U>Exhibit
No.</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.75in; text-align: left">16.1</TD><TD STYLE="text-align: justify">Letter from Ernst &amp; Young, LLP, dated December 1,
2014.</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; margin-left: 0in; text-indent: 0.5in; text-align: justify"><B></B></P>

<!-- Field: Page; Sequence: 3 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font-size: 10pt"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; margin-left: 0in; text-indent: 0.5in; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SIGNATURES</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Pursuant to the requirements
of the Securities Exchange Act of 1934, as amended, the Company has duly caused this report to be signed on its behalf by the undersigned
thereunto duly authorized.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="2"><FONT STYLE="font-size: 10pt"><B>CHAMPIONS ONCOLOGY, INC.</B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 55%"><FONT STYLE="font-size: 10pt">Date: December 1, 2014</FONT></TD>
    <TD STYLE="width: 3%"><FONT STYLE="font-size: 10pt">By:</FONT></TD>
    <TD STYLE="width: 42%; text-decoration: underline"><FONT STYLE="font-size: 10pt"><U>/s/ Joel Ackerman&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="2"><FONT STYLE="font-size: 10pt">Joel Ackerman</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="2"><FONT STYLE="font-size: 10pt">Chief Executive Officer</FONT></TD></TR>
</TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>



<P STYLE="margin: 0"></P>

<!-- Field: Page; Sequence: 4; Options: Last -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font-size: 10pt"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="margin: 0">&nbsp;</P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-16.1
<SEQUENCE>2
<FILENAME>v395573_ex16-1.htm
<DESCRIPTION>EXHIBIT 16.1
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0"><IMG SRC="eylogo.jpg" ALT="">&nbsp;</P>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 50%; font-size: 10pt">Securities and Exchange Commission</TD>
    <TD STYLE="width: 50%; text-align: right; font-size: 10pt">01 December 2014</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">100 F Street NE</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Washington DC 20549</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Ladies and Gentlemen:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">We have read Item 4.01 of Form 8-K dated October 31, 2014, of
Champions Oncology, Inc. and are in agreement with the statements in the last two paragraphs within Item 4.01(a). We have no basis
to agree or disagree with other statements of the registrant contained therein.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><IMG SRC="eysig.jpg" ALT="">&nbsp;</P>

<P STYLE="margin: 0"></P>

<!-- Field: Page; Sequence: 1; Options: Last -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font-size: 10pt"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="margin: 0">&nbsp;</P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>3
<FILENAME>eylogo.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 eylogo.jpg
M_]C_X``02D9)1@`!`0```0`!``#_VP!#``@&!@<&!0@'!P<)"0@*#!0-#`L+
M#!D2$P\4'1H?'AT:'!P@)"XG("(L(QP<*#<I+#`Q-#0T'R<Y/3@R/"XS-#+_
MVP!#`0D)"0P+#!@-#1@R(1PA,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R
M,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C+_P``1"`"=`?@#`2(``A$!`Q$!_\0`
M'P```04!`0$!`0$```````````$"`P0%!@<("0H+_\0`M1```@$#`P($`P4%
M!`0```%]`0(#``01!1(A,4$&$U%A!R)Q%#*!D:$((T*QP152T?`D,V)R@@D*
M%A<8&1HE)B<H*2HT-38W.#DZ0T1%1D=(24I35%565UA96F-D969G:&EJ<W1U
M=G=X>7J#A(6&AXB)BI*3E)66EYB9FJ*CI*6FIZBIJK*SM+6VM[BYNL+#Q,7&
MQ\C)RM+3U-76U]C9VN'BX^3EYN?HZ>KQ\O/T]?;W^/GZ_\0`'P$``P$!`0$!
M`0$!`0````````$"`P0%!@<("0H+_\0`M1$``@$"!`0#!`<%!`0``0)W``$"
M`Q$$!2$Q!A)!40=A<1,B,H$(%$*1H;'!"2,S4O`58G+1"A8D-.$E\1<8&1HF
M)R@I*C4V-S@Y.D-$149'2$E*4U155E=865IC9&5F9VAI:G-T=79W>'EZ@H.$
MA8:'B(F*DI.4E9:7F)F:HJ.DI::GJ*FJLK.TM;:WN+FZPL/$Q<;'R,G*TM/4
MU=;7V-G:XN/DY>;GZ.GJ\O/T]?;W^/GZ_]H`#`,!``(1`Q$`/P#W^BBB@`HH
MHH`****`"BBB@`HHHH`****`"BF231PKF1U4>YK/FUB)>(4+GU/`KBQ68X7"
M+]]-)]NOW+4N%.<_A1IU#-=P0?ZR10?0<G\JPIM0N9\@R;5]%XJK7S.+XMBM
M,-"_G+_)?JSJA@_YF=;1117V9Q!1110`4444`%%%%`!1110`4444`%%%%`!1
M110`4444`%%%%`!1110`4444`%%%%`!1110`4444`%%%%`!1110`4444`%%%
M%`!1110`4444`%%%%`!1110`4444`%%%%`!1110`4444`%%%59M1MH>#)N;T
M3FL:^(HT(\U62BO-E1BY.R1:I&947<S!0.Y.*QIM8E;B%`@]3R:SY)I)FS([
M,?<U\YB^*L-3TH1<W]R_S_`Z8823^+0W)M5MXN$)D;_9Z?G6=-JMQ+PA$:_[
M/7\ZHT5\SB^(,=B=.;E7:.GX[_B=4,/3CTN*S,[%F))/<FDHI0"3@#)KQ=9/
MS-A**G2SN9/NPO\`B,5832+EOO;$^I_PKLI9=C*W\.E)_)_K8AU8+=F]1117
MZZ>.%%%%`!1110`4444`%%%%`!1110`4444`%%%%`!1110`4444`%%%%`!11
M10`4444`%%%%`!1110`4444`%%%%`!1110`4444`%%%%`!1110`4444`%%%%
M`!1110`444R26.)=TCJH]S4RE&"YI.R!*^P^BL^354)VV\3RGU`XJLYU.ZXV
M,B^@^7_Z]>36SJA'2A&51_W4VOOM;\S:-"3^+3U-.:Z@@_UDB@^G4_E6?-K/
M:&/_`($_^%1)HT[<NZ+^IJ=-%C'WY6/T&*\NMB,]Q6E&G[->;5_O=_P1LHT(
M;NYF37<\_P#K)"1Z#@?E4-="FF6B?\L]Q]6)JPD$4?W(D7Z+7"N%\97ESXBJ
MK_.3_0OZU"*M%'-);S2?<B=OHM6$TN[?_EF%'^T170T5WTN$L-'^).3^Y?YF
M;QDNB,9-%D/WYE'^Z,U831H%^\[M^.*T:*]*ED&74MJ=_5MF3Q%1]2LFGVJ=
M(5/^]S_.IU14&%4*/88IU%>G2PU&C_#@EZ)+]#-RD]V%%%%;$A1110`4444`
M%%%%`!1110`4444`%%%%`!1110`4444`%%%%`!1110`4444`%%%%`!1110`4
M444`%%%%`!1110`4444`%%%%`!1110`4444`%%%%`!1110`4444`%%%%`"$9
M&.?P-1BVA#;O*4MZL,G\S3Y)8X8FEE=4C499F.`!ZDU1_MW1_P#H*V/_`($)
M_C42I0F[R2?JKC3:V-```8%%9_\`;NC_`/05L?\`P(3_`!H_MW1_^@K8_P#@
M0G^-6(T**KW-_9V80W5W!`'^X99`N[Z9//457_MW1_\`H*V/_@0G^-`&A14-
MM=VUY&9+6XBG0'!:)PP!],BIJ`"BJ4FLZ7#*T4NI6:2*<,K3J"#Z$9IG]NZ1
M_P!!6Q_\"$_QH`T****`"BBB@`HHHH`****`"BBB@`HHHH`***3(R1D9'44`
M+1110`4444`%%%%`!1110`4444`%%%%`!1110`4444`%%%%`!1110`4444`%
M%%%`!1110`4444`%%%%`!1110`4444`%%%%`!1110`4444`9?B/_`)%O4?\`
MKW?^5>*U[5XC_P"1;U'_`*]W_E7BM`!178>`M,LM2GOA>VR3!%0KO[9)KMO^
M$6T/_H&0?D:`.3TEE\5^%)=)E8?;[(;K=B>2!T_^)/X5PS*R.R.I5E."",$&
MO;;/0M,L+@3VEE'#*`1N7.<&N$\?:']DOEU.!/W-P<28_A?U_'^8-`%?P)K/
M]GZO]CE;$%WA1GL_\)_'I^5=_P"(-631='FNR1YF-D0/=ST_Q_"O%@2K!E)!
M'(([5M:_XCGUV.S25=H@CPP_O/W;^7ZT`8SNTCL[L69CDD]2:ZCP/H?]I:K]
MKF3-M:D-ST9^P_#K^7K7,V\$EU<1P0J7ED8*JCN37M6BZ5%HVE0V<>"5&7;^
M\QZG_/:@#0HHHH`****`"BBB@`HHHH`*R?$XSX;O1@'Y!P?J*UJAN[>"[M)(
M+E=T+CYQN*\?4=*3&C#DM'T^RN;N/2-+M)8H'9)K=@SJP4XX,8_G4%M)JLU_
M9V[:O,%GLOM+D0Q9#9'`^7ISWS6@EOHLUM-(M^TUNJE92=1D=`",$-ER.A[U
M;M(=.F:*[M&CE\N+R$DCDW`)QQP<=A[T_P"OS%_7Y&`FJ:M<:?:WCO/';M;D
MM+:PI)B0,02ZGG;@?P^O6KN@DRZMJLXNFG20Q,#M`5LQ@@@8R/3KTZY/-6H]
M#TB:"/R(\Q!#&&AG<!ER25)#?,,YX.:;'=:!97DDD=_9PS$"-U^U`#Y>`"N<
M9&,=,T=0,'69!)K,E^P<6$$J0RW&W<\#(<G9@Y`.0"?YUU%U;0:UI/EN'5)D
M#(2,,AZ@^Q%-FT73KJ5II;</YA#.N]MCD="R@[6/N15NWMXK2VC@A7;%&-JK
MDG`^IHZ68=;HX]I]2F$=S=21":UN5L8F`W*)"<-*0>^.@^M7;S4M0L-1%C]K
M,P\ZW(E9%#;78AE.`!VZ@`ULK::;<6$V%CDM)V:61MV58]VSGCIVJG!%X>N4
MDM(;FVN&G(9@+KS)&(Z'=N+<=N>*$#*%YJ>HMX@>QAO##&;J.($1J2JF(L<9
M'7([TMMJ6H76IG2?MC(8YI0;D1IO95"D#&-N?FY..U;$6A:=#.)D@;S1()-[
M2NQ+`$9))YX)ZU4U+3(1/$+>*V,DTS2%9)Y(G9]O)1UR1P.1C!I;`3Z!<W-U
MI\C7<PFE2>2/>%"@A6('`J.?_D<+/_KSE_\`0EJ7P_9QV6D1QQRQRAF9]T1R
MF22<+Z@=*)DTC4=04&Z1KR)2@6"[9'`[C",#3ZK^N@NC_KJ11?\`(Y7'_7BG
M_H;51F@@F\2:EYVC_P!H$1PX.V([.#_?8=?;TK2CTG3;A_M$4EP[J#$94O9<
MD`G()#9.#FKEM8V]I(\D2OOD"J[/(SE@,XR6)]:!D&B6MQ9Z5%!<G]X"QV[M
MVP$DA<]\#`K0HID,T5Q$LL,BR1M]UE.0:`'T444`%%%%`!1110`4444`5KVS
MM;R`K=6T,ZJ"5$J!@#CJ,UQ^DLT%MI4%A:F.:>V>26:VBB\UP&QC,F!CN>IZ
M5V=S<6]K"9+J:.&+H6D<*/S-9MO;:'>PPVUI-#*+4?N_L]R=\8/^TK;L'ZT+
M<&9^G?;Y_$#K>AK>Z^P;=R["V/,.&Q\RYQVYKJ`,`#.?>J,6CV$!)AA,;&+R
MMR2,IVYSU!SG)SGK[U>`P`/2@#%U'5+RVU>QMXK.X:)V<-M,7[W"YXRV1@^N
M/QIFH1/_`&]I$[R2?/*X6(D83]TV>G4Y[\^U;311O(DC1JSIDHQ&2N>#@]JB
MNHK7=%<W)5?L[%D=GVA21CZ=^]"Z`^I3UK4DL88X?M$5O-<L4225@H0?Q-D^
M@Z#UQ65H:I<^$#%#=MB-IO,,;@LPW,<$]1G(.>M=352UM[**WDL[;9Y:%@\:
MON*EN2#SD9SFDUHT/JCG[&WAOGT*VNHUE@&G&01N,J6^09P>N`3^=7]'=U\-
MR@2JOE-,D<DK850K,`2?0?TJQ+9:2UE$7=$@LP8TE2X9/+`X(W@@^QR:L6*Z
M>^GK#8M!):`%`(V#K[C/.:<M;_UU)6EC`M[2#2?L]I<?8H?M-LX^VVL8B>,*
M!DER3G.?O<<]JAN-.FAOI[&TBC@6XMP8HX9.)@CC<7.!ABIQ^/6M:$^'89&A
M6\M&=E,/ERW?F8!X*`,QP/85)%8Z)))-9J\4\I38\;W!D=5!S@98E1G'3%&[
MN,K:23%X@N+:&Q^Q6_V5','R\-N(SA20"1[]J9J>FV%]KMM9"RMLD&YN9!$N
MY@#@#.,\GK]*T].738Y)DLIXY9<_O3YYE?C@!B23Q[U),VGV-V;NXFA@FF41
M[Y9-NX#)`&3CN>E'8.YS=U!/IBK*]G_I9OE/V[<OSHS_`'>N[[IQC&.*:NK0
MWWB?3[M;V$HPF2*$2`[1@`$C/#,>WT%;KVVBV5XDLLD,,LCF2-))R%+'^)4)
MQGW`JQ<-IW]I6QN)H5O$#>2K2X;YN#A<\]*2_K[K`SG+&"*&TT&_C0"[N)\3
M2C[T@96+;CWZ=^F*["LB.TT2SU.-5DA2[!)CA:X)VENI5"V!GV%:],.H4444
M`9?B/_D6]1_Z]W_E7BM>U>(_^1;U'_KW?^5>*T`213S0DF*5X\]=C$9J3[?>
M?\_<_P#W\-=)X'T;3]8FO5O[?SA&J%/G9<9)ST(]*[/_`(0GP]_T#_\`R-)_
M\50!S_PYN)IKC4!+-))A$QO8G')KM=2L(=4TZ>SG'R2KC/\`=/8_@>:@TS0M
M-T=I&L+;R3(`'^=FSCIU)]:T:`/";ZSFT^^FM)UQ+$Q5O?W'L>M5Z['XC1HN
MN6[JH#/;C<1W^8UQU`'>_#[0\L^L3IP,I`#Z_P`3?T_.O0:HZ,BQZ)8*BA5%
MNG`_W15Z@`HHHH`****`"BBB@`HHHH`*Q_$X<Z!<!,8+('R<#;N&<^V,YK8J
M.>6&&!Y+AXTA`^9I"`H'OFA@<_+-:Q7LT6KI:,(8XIQ/#&4YW$*A&26.>0._
MI5JPTYKC[;=74;PB]=6\@-@A5&!NQW/<?A4MM#X?O(VMK6/3)T!WM%$L;`'I
MD@?SJW%:Z?ID<DD-O;6D>,R,B+&,#U(H`I>&`!X=M````&P!_O&JFA1ZBUG*
M8+JU2+[5-A9+9G;_`%C=PX_E6Q%<6,"^3%+;QJA5=JD``MR!]3G]:C?1=*D=
MG?3+)G8Y+&!22?7I1UN!SFLW\BK=75K+=JT-TL7F/=;4#`@%5C'##ZC/7GBI
MHGFBOD-U<7$T=Q.\23VUX61LYPC)_#@#JO((ZUT#:5ISN7>PM6<C:6,*DD>G
M2G)I]E'<FY2SMUG/658P&/XXS2MI8&8^BQK'X)7:6.ZW<G<Q;GGIGI]*9:6=
M_J.D:5')';0P1"&42+*SN0H!``V@`GZFMZ.TMX8WCBMXHXW)+JJ`!B>I([TY
MF@M+?+&.&"->I(55`_0"FWK</^"<E9R$Z=:O+<ZC-<W=S)&J)=%`P5FXR3\H
M`';!-5K(-?:E;1W$\[".\GB3;=NQ51&#C>"">2>?PKJYH]).FAIDLOL/WP7"
M>5R>O/')/7WJ"63P];,L<KZ9$<K*JN8UYQPP'TZ&E8'J0^&TCB\*6Y+2;#&S
M,=S,1USCK^0K,5?L>FZ?EK6_TP31B!TW13*2<`C!Y(SST[YKJ;:&VAB)M8XD
MC<[_`-TH`8GOQU^M5+1-%EO7DLUT][I>7:$(7'U(YI]0Z',Z=;EKJPM4N;N.
M&6XN_,5+EQNVMQSG_/XU/:2ZE<?Z7]IBB=;PQMYUZX``;'E^7MVY(Z'.3G.:
MZ5+?3H[F25(;59XSND=54,N1U)ZC(J&-M%GD?4(FL)'C^_<J4)7ZMVH0/^OQ
M.?LGU&]AANY+J.)I;AHY=]\XR,D&,1[<*V.F#GOFMCPK&L?ANSVECN4D[F+<
MY/3/3Z58B.C.7U*(V#%?OW2;#CZO_P#7J>Q-BT!?3S;F%F))M]NTMW/'>A`R
MU1110`4444`%%%%`!1110!B>)PYL[,1LJO\`;8=I89`.[N,C/YT:E+<P6\,5
MW<-+)/.L<2V:F`L<$D%BQP..H(-;$D,4P42QHX5@RAE!P1T(]Z;<6T%U$8KB
M&.:,G)210P_(T`<:+^[AM+YHKF;[1;7RK;0F9IO,)`S&3U8=?ICVKHM#19M-
MMKIKJ:XE8,S,TC8W'[PVYQP>`,<8JY%IUE"ZO%9V\;*<ADB4$<8]/3BG)9VL
M<@D2VA60%B&5`#ENIS[]Z$!E^([B^@MHC:K&$,\0+^>R-DN!MP%/![G/?I4?
MB.!IM!>>Z15FCVX1)"R`[QSR!DX[XXR:WZ9+%'/&8Y8UD0]5<9!_"@"MJEU+
M9V#R01/+*<*H2-GP3W(4$X'6L+PW%"\VL6BO=8:92TCH\;G*C))(!!)SQUYK
MJ:8D,4;NZ1HK2'+LJ@%CTR?6A`SDHTCCTF%-JK;KK!#+CY0OF''X9Q6QINW_
M`(2#6/+QLS%NQTW[3G\<8K2-I;-"\)MXC$Y)="@VL3R21WI;>UM[2/R[:"*&
M/.=L:!1GZ"A?U]R_R!_U][_S,J3_`$_Q)Y;9:WT^,2;?65LX_)?YUB6W[NST
MFXG=6LWGEV11J?-3<'SN8'YL#.<`'\J[)8HTD>1(T5Y""[!<%L<#)[U%'8VD
M5RUS':P)._WI5C`8_4]:0&%`D4&N:3);-')9RV[QVRQ*5,:8#98DDMT]L9J]
MJ4%O<W,\4,L46H&V(+31LX$1)S@9`Z]_SK0@L;2VE>2"U@BD?[[1QA2WU(ZT
M7-E:W@475M#.%.5\V,-@^V:;U5@6AQ=KYE[87;0%+9$TV..5;@;RZ@-RIXV\
M=\$>W%7+T6L^@W%Q9D1E!%)=Q2JQD8A5*J&)^4X[@'\*Z>:PL[EHVGM()6C^
MX7C#%?IGI2R6-I-<)<2VL#S)]V1HP67Z'J*!6,.[@MM0,NFV,6))I5FO)3D^
M2>#U/\7```Z>U='5%]&TN61I)--LW=CEF:!22?4G%7NE'084444`9?B/_D6]
M1_Z]W_E7BM>[7UHE_83VDC,J3(4)7J`:Y3_A6^F_\_EU_P"._P"%`'G=M?7=
MD6-K=3P%OO&*0KGZXJS_`&[K'_05OO\`P(?_`!KN_P#A6^F_\_EU_P"._P"%
M'_"M]-_Y_+K_`,=_PH`X3^W=8_Z"M]_X$/\`XUZ?X,N)[KPS;RW$TDTA9\O(
MQ8GYCW-9?_"M]-_Y_+K_`,=_PKI='TN+1M-CLH7=T0DAGQGDY[4`<%\2/^0S
M:?\`7O\`^S&N,KV#7?"EKK]U'<7$\T;1IL`CQC&2>X]ZRO\`A6^F_P#/Y=?^
M._X4`=/I/_(&L?\`KWC_`/015RHK:!;:UAMU)*Q(J`GJ0!BI:`"BBB@`HHHH
M`****`"BBB@`K&\59_X1J\QUPO\`Z$*V:9-#%<1-%/$DL;?>1U#`_4&@$<SJ
M4L]AJUI<W\\4BBWF`:VB,;Q@+DM@LV>F.>,FLO4+B=%FAWW"Q3:;+(T<UV9B
MW`PQ'1>O;BNS@TVPM=WV>RMH=XPWEQ*NX>AP*:FDZ;&I5-/M%!!!`A4<'KV[
MT@1RT8-M=74D,LR.UW9J<2MR&"Y&,_Y''2BV^T2P:7*U_>[KF\EAE_TAL%`6
MX`SQ]WJ.?>NM:PLVE$K6D!D``#F,9XY'..U.6SME6-5MX0(V+H`@^5CU(]#R
M?SJA6T.3TR::\U>XTZZOKE;:W,WE$3LK/A\<N#D[1[_6DTVXN]0O$:6ZN9!%
M9-(BI*R"5EE8*Q`(SD`?6NIDTVQF0I+96TBERY5HE(+'J>G7WJ9;>%)1*L,:
MR!-@8*`=OIGT]JGH,YC1GU"4Z;=O=P@7&3*)+UG,O!R%C*@*0>RGC'>M7Q-_
MR+6H?]<35P:;9+))(EI`DLH(>18E#-GKDXYIT-C;PZ?'8^6'MT01[)`&!`]?
M6F]4"T=SC+]=VCW&BG.VT62X_P"V>W<@_P"^FQ_P&MO0\?VC>[L8^S6V<_[A
MK;:UMWW[H(FWIY;Y0'<OH?4<GBH)M)TVX</-I]I(P`4,\*DX'0<B@5C/T!8W
MTR]7C[$US,(L'`\O/8]AG/2F64$-_J%K<V4?E:?91M%#(!@RDC''^R,=>YK<
M:&)H3"T:&(KM*%1M(],>E5H-)TVVF66#3[2*5>CQPJI'X@4#,>WM+&*[UV"Y
MXM`(3*7<C/RY)9LY.:IZE%]J;^UFC\FS:2W@56&"\8D!+L.PZ8![5U,MG:S"
M42VT,@EQY@>,'?CIGUQ44>D:;#O\K3K1-Z[6VPJ-P]#QR*$!C3G3TUW4I;PK
M]GB2WD;DX\T%MO`ZG&./I6AI%M*)[R_FC,+7CJPA[HH&`6_VCU-6?[)TW[/Y
M']GVGD[MWE^2NW/KC&,U);6%G9;OLEI!!NQN\J,+GZXH0%BBBB@`HHHH`***
M*`"BBB@`HHHH`****`"BBB@`HHHH`****`"BBB@`HHHH`****`"BBB@`HHHH
M`ANKF*SM9;F=BL42EV(&<`5EV?BS1[Z[CMH;EA++]P/&R[OH2*F\1_\`(MZC
M_P!>[_RKAX)CYOAR0ZI#J+I)$JV8A`:$$#J5Y.WCKW'UH`],K._MRP\P1F5@
M[7)M5!0C,@QD?3GKTKC)-8(T=+4WT@OEU4JR>8=^S<?TI[32RZE!O=I"GB"5
M4#,3@#;@#T%`'<W5];V;0+.^UIY!%&`"<L:2QOH-1M_/MRQ3<5^92IR.O!KS
MK3YH[FZT>XFU">749+_,]N[DA,$@';V[?G4]D]Q?_P!B6TM[=*D]S=+(4F(9
M@-N!G_/6@#T>BO-5NYO(M;&[U"YCL$U&>"2;S"&"J%*`M]2?\BNA\'W;?V)J
M,QGFNDBNI?+9V+,RA5(Z^O\`6@#J:K-?6RZ@M@9/]):,RA,'[N<9S]:\]\/Z
MA-+XDT^6.Y8)<O('A-RTK8`.-X/Z5H^)UM&\81B\O)+2+^SCAXWVDMN;`S_3
MVH`[JJ[WUM'?1V32C[1(I=4P<E1U->9W&HZC=6VE)=W3QQ&T9PS3F(.P=@"6
MP<D`*?\`]=78XE_M_2)]3U&4-/:AC-',<,P.%`/N`,^I)]:`._M+ZVOO.-M*
M)!#*8G(!X8`9'ZBK%>7Q2G3=)UM;2]N$O4NFC9"YRL6Y1O\`][/!-+]HO8M$
MO4BO\P":$+Y5T9&C8]>>.#U].*`/3Z*J:;IZ:9:_9XYIYAN+;IWWMS[U;H`*
M***`"BBB@`HHHH`****`"BBB@`HHHH`****`"BBB@`HHHH`****`"BBB@`HH
MHH`****`"BBB@`HHHH`****`"BBB@`HHHH`****`"BBB@`HHHH`****`"BBB
M@`HHHH`KWT]K;64LMX5%LH_>;EW#!XY%9ZWF@V4DSQ_987@C621DB`*JV,'(
M'?(_.M"_M5OM/N+1NDT;)GTR.M>=VOA75I/L3W$<H^T2^3=J?X85*;<_]\G\
MA0!V,FH>'3J0AD:R^V2E3\T8W$]LG'7ZU%=ZYH5O]J6,VTEY;F67R=F"9%!)
MYQUXZU@7FB:F1J.F)IHD-W>^>E]N&$4G//?(Y_,UI6NCSK8>)3):9N)YK@V[
M,HW.&4@8/OD_G0!8@U/39=/^UB"R74VM3>LOE9VD+D,Q`R/SS3X-:T2VM+22
M\>S@N/*$P"1\+NZE>.]86FZ)J>EVEW;BWDE2_P!-8,2!F.4*V$^G./Q%7-.T
M6Y$^;FS)`T=8!O`/S]U^M`&KJUWHL>F^2]U9VXNQYL3F%9`2?X]N,'ZFG:*N
MFZ-X>-S'=F6U9C-)<,I&YB<$XQQT`KE5T^_TFVM[NYT[[1&=/>V=9&4>2VYC
MDY]OYFND\/68N_`UO:2C`F@=3GT8G!_6@"T+S0+:25U^R1R0H)W98@"H;&&X
M'?(_.FW&I>'KB]2VNI+.2XD4*%E0$X/(!)''7H:XN#PIJTB6CSQR!IY1!<J?
MX85V;<_]\G\A5^]T34C_`&EID>F++]LO!/'?;AA%SGGOQR/Q-`'0W^K:$4EM
M9/LMQ-;A]EL\><,@S@9''3K4,FN:4FD6-WJ"6@NF@\Z"%E'RG'`7@[>F,U'9
M:1*D'B!I;7,\TLOD.RC<P*8!!]\G\ZQSI.IVBQR#2FN_.TL6VW(!A?'?-`'5
MZ,8-1TR/4'M+=)KN/,NU!\P]">_XU<33[*.$PI9VZQ$[BBQ*%SZXQUJKX=MY
M;7P_903QF.5(\,IZ@UIT`%%%%`!1110`4444`%%%%`!1110`4444`%%%%`!1
M110`4444`%%%%`!1110`4444`%%%%`!1110`4444`%%%%`!1110`4444`%%%
M%`!1110`4444`%%%%`!1110`4444`%%%%`!1110`4444`%%%%`%>\L;74(1#
M=P)-&&#!7&1GUJ9$6-%1%"HH`55&`!Z"G44`%%%%`!1110`4444`%%%%`!11
M10`4444`%%%%`!1110`4444`%%%%`!1110`4444`%%%%`!1110`4444`%%%%
M`!1110`4444`%%%%`!1110`4444`%%%%`!1110`4444`%%%%`!1110`4444`
'%%%%`'__V3\_
`
end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>4
<FILENAME>eysig.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 eysig.jpg
M_]C_X``02D9)1@`!`0```0`!``#_VP!#``@&!@<&!0@'!P<)"0@*#!0-#`L+
M#!D2$P\4'1H?'AT:'!P@)"XG("(L(QP<*#<I+#`Q-#0T'R<Y/3@R/"XS-#+_
MVP!#`0D)"0P+#!@-#1@R(1PA,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R
M,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C+_P``1"`!?`3D#`2(``A$!`Q$!_\0`
M'P```04!`0$!`0$```````````$"`P0%!@<("0H+_\0`M1```@$#`P($`P4%
M!`0```%]`0(#``01!1(A,4$&$U%A!R)Q%#*!D:$((T*QP152T?`D,V)R@@D*
M%A<8&1HE)B<H*2HT-38W.#DZ0T1%1D=(24I35%565UA96F-D969G:&EJ<W1U
M=G=X>7J#A(6&AXB)BI*3E)66EYB9FJ*CI*6FIZBIJK*SM+6VM[BYNL+#Q,7&
MQ\C)RM+3U-76U]C9VN'BX^3EYN?HZ>KQ\O/T]?;W^/GZ_\0`'P$``P$!`0$!
M`0$!`0````````$"`P0%!@<("0H+_\0`M1$``@$"!`0#!`<%!`0``0)W``$"
M`Q$$!2$Q!A)!40=A<1,B,H$(%$*1H;'!"2,S4O`58G+1"A8D-.$E\1<8&1HF
M)R@I*C4V-S@Y.D-$149'2$E*4U155E=865IC9&5F9VAI:G-T=79W>'EZ@H.$
MA8:'B(F*DI.4E9:7F)F:HJ.DI::GJ*FJLK.TM;:WN+FZPL/$Q<;'R,G*TM/4
MU=;7V-G:XN/DY>;GZ.GJ\O/T]?;W^/GZ_]H`#`,!``(1`Q$`/P#W^BBB@`HH
MKG/%OC?1/!=DL^J7'[Z3_46L0W2S'_97T]SQ0!T=%>3VNL?%7Q;:27ECI.CZ
M+82'=;+?/,+AE[9VM_-17I^G"]&FVPU)H&OO+'GFW!$>_'.W<2<9]:`+-%%%
M`!1110`4444`%%%%`!1110`4444`%%%%`!1110`45D^)/$>F^%-#N-6U2;R[
M>(<`?>D;LJCN33O#>N0^)?#MCK-O#+#%=Q"18Y1AE[<_E0!J4444`%%%%`!1
M110`4444`%%%%`!1110`4444`%%%%`!1161XH\16GA3PW>ZU>AFAM4W;%(!=
MB0%49[DD"@#5=TBC:21E1%&69C@`>I-?-Z>*5B^/FJ:S]@F\41QJ8[/^S?WO
MD+A=I7MP-P/NQ.:ZNRTKQ-\9;9+_`%^=]$\+LV^VL+4_O;D?WG8]O0XY[#O7
MH6F6?A'P%8+IUK+IVE1D;B)IU1Y/]IBQRQ^M`&&GBSQ_?W"-8>`1!9D@[[_4
M$CD*^ZC)4_G7H-5[2^M+^(2V=U!<1GH\,@<'\15B@`HKC_%WQ$TSPCK.CZ5/
M$]S=ZE.L8CB89B0D+O8>F3P.^#Z5V%`!159=1L7OWL$O+=KR-=[VXE4R*OJ5
MSD#D?G4[RQQLBNZJ7.U03C<<9P/7@&@!U%5-2U.QT>PEOM1NHK6UB&7EE;"C
M_/I6+9>.]"U+PG>^);&>6XTZS\SS&2([_D&2`IYZ$$?6@#I:Y'Q=XWC\/ZKI
M&B65N+O6=4G1(8"<*L>X!G8]AC=CW'M7"W7[0EM%;-=0>$M5>U!P)IF$:\],
MD`@?G7,^"=0\5>-OBA)XZA\.I=VT>ZVA$MT(HK;Y<`!MI+$!CG"GEB>*`/HZ
MBJ5A+J<F_P#M&SL[?&-GV>Z:;/KG=&F/UJS-<0VZ[IYHXE]78*/UH`DHK/U;
M6+;2=`O-8D='M[:W><D,,,%!.`??I61X"OM<U#PA9:AXCDB^W7I,RHB!`D;<
MHN.YQ^/-`'3UQ7CWQ?X@\*M9'1O"MQK44V1+)$Q_=GL,*I//J>*[6B@#YT\8
M?%'X@ZC<V6B0:)+X<;4W6*$N&\Z0DA?E<@8&2.@S[U]#6L<D-I#%-*994C57
MD(QO8#D_C7D>BVDWC'X]:OK-QM-AX;`L[=&&<R889';(.\_]\UW/C_QG:^!_
M"\^IS;7N6_=VL!/,LAZ?@.I]A]*`.&\=VR_$?XEZ5X/MWW:?I`-YJK`X'.,(
M/]K!Q_P,^E>O0PQ6\$<$,:QQ1J$1%&`J@8``]*\/\$7=M\,?!UWXR\6S32:G
MXAE65($7=*XP6`P<`$[BQR<`%>_%>D>"/B!HWCRRFFTSSHI[?;Y]O.N'CW9V
MG(X(.#T-`'5T5F:CXBT?2;^RL+_48+>[OG\NVA=OFD;IP/KQGUXJSJ&HV6DV
M4E[J-W#:VL>-\TSA57)P,D^YH`M44B.LB*Z,&5AD,#D$>M1QW,$TTL,4\;RP
MD"5%<%D)&1N';CUH`EHJBNM:8VL-I"W]L=26/S6M1(#($]2O4=15Z@`HKSS7
M/C3X.T+74TJ:[FN'#%9YK:/S(X".S'//_`0<5WMK=07UG#=VTJRV\\:R1R+T
M92,@C\#0!-6;H_B'2/$"W#:3?PW:VTIAF,1SL<=O_K]*?KE\-+\/ZEJ#'`M;
M66;_`+Y4G^E<#\"=#.D_#>"ZD`\[4IGNF/?;]U0?P7/_``*@#TBZN8;*TFNK
MF01P0HTDCMT50,DG\!4>GZA::K80WUA<1W%K.N^.6,Y#"N$^-NN?V+\,K]%)
M$M^RV:8/][);_P`=5OSKI?`^D_V'X'T733C?#:('P/XR,M^I-`&=XE^*'A/P
MEJ1T[5=19+P(':*.%W*@],D#`^E5]!^+G@SQ'JD6FV.J,MW,<1)/"T>\^@)&
M,^V>:R/BZFD^'M%E\20Z18R^(+F2.RMKJ:%9"K'/S88$$A5.#CT[5R?Q1MM"
MU2?2O"F@V%G<>,9)X_,N;"%8_)P/F+E>GKCL!DXP,@'O=%1P(\=O$DC[W5`&
M;U..34E`!7FGQXTZ>_\`A?=20D_Z)/%<.H/WE!VG\MV?PKTNO-OBS?RW)\/>
M$(I3"GB"^$%S(O40*5W@>A.X?D:`,#P5XEUGXH0+IMA++X?T/3;6*&ZDM74W
M$\F,!48CY%PI.0,^_/'5V_P;\#Q%GN-*>]F?EYKNYDD=CZGYL?I5"7X-V.FR
MF?P?KFI>'9W4++Y$IE24#IN5CG/X]^E+'X'^(2_(?B9+Y?\`V#8RV/J30!1\
M5?"GPKH&B:AK^C2W6AWMC`]Q%-!=,%WJ,J"&)SDC&!CK44?Q6O[3X2V.JWR0
MMXHOP8[*U5,M<'?M63RQS@CGT)Z=174V_P`-=/N8XSXEU'4?$4R,'`OIV$*M
MZB)2%_/-)IGPK\,Z9XF;Q!Y=U=Z@'\R-[N<R"(]MHXZ=!G.,#%`'C/C;PCK&
M@:)HGBO4[R6;QGJ&J([;F!$7!9$"]."%]NPX%>E^*O'/B+31H_A/18K;4/&5
MW`ING09BMC@;F([<Y(SP`,XY`K9^)G@&;Q[IEA;6VI"PFM+GSA(8RV>,=B,'
MH15SP1X"T_P5:SM'-+?:G=-NNM0N.9)3Z=\#VR?<F@#P[QAY?PR\<^'[^SO)
M]4\4!6N-5>20E9V?`"@`<`_/QZ;:M>)+KQ/H'BOP=XL\=WDKI),TILK>/"VB
MK@A0,X+$-SWXQDU[##\,_#Y\8WOBF_B:_P!1GF66+[0<I;[0`-J]"1CJ<XXQ
MBNEU/1]-UF&.'4["VO(HY!(B7$8<*PZ$`]Z`/FCQMX_U7Q1?:+JFN:'+%X-%
M[NAM22IN0N-Q+9!)P>,8')'/)KU+P+KWAFPM?%.OV4]OI_A5[N-;92GE+N6%
M!(53K\QP,8YQTKK?&?@C2?'&AKIFHAXQ$V^":'`:)L8X[8QQBN=T/X'^"](@
MC6XL9-2G4Y,EW(Q!/^X"%_,&@#S3QWK'B/XDZ)J6J6L1T[P7IH\R!I4*M=N/
ME7COR?H/<U[MX.T*'PUX1TS2H81$88%\T#O(1ER3W)8FH?%?A:#7O`U]X<M5
M2UCDMQ';K&`JQLN"@P.BY4?A7&:+H?Q4U9[>V\3:W:Z?ID6%G%C@7%R!_MJ/
MDSZJ0?:@#U175P2K!@"0<'/(ZBO+OBY\++OQVUKJ&F7XCOK:/RA;SL1$ZY)R
M,`[6YZ]^.F*]'TW3;/2+".QL(%@MH\[47)Y)R22>22222>235N@#XIOM(\3:
M'KB^#-0O)[7SYHHWMQ<%H3N8;6(!P1R#7U-H7@&.PU"WU76=7OM;U6W!\J6Y
M?;%#D8/EQ+\J\$\\FO,F^&WB/Q#\<[O6]3M'ATBWOUG%Q(PQ*B8,:J.ISM4'
MTY[U[[0`4444`?-_AWXD7_@C6/$NA2^'IK_Q#>ZK-*#&^`\C<`%0,D=QCJ#V
MZUD?$W0/%5_<:-<>(;HW?B75&98-)M$REM$,<#!/))]^AR3BO:_B'XXT[P=9
MN+*&&Z\2W8\JTMHE#2ECP&8`$X&>!WZ#V\Y^"-GJWB#QYK'B/Q%)=7%]I\?V
M8/<]4D8D,N#T(`(P.FZ@#/\`#NB7WC+XCW>F_$74O-30+,2M;K(J0I]S*G``
M`P1N(ZXZXKI++1_$7BCQEK7BWP%K5EI>G[DL(2\.Y+D1HH+;=I&T'@'';M7>
M>)?ACX:\5:U'JNH03I<!=D_V>4QBY08PLF.H&.V#[\#'3Z9I=CHVGQ6&FVL5
MK:0C"11+A1W/Z]Z`/`/"6FSW'QBUS5/&^JQ7LWAV#SWN!Q&&&-I`P,!<DX`'
MS8JIKGQ`E^+'C;2?"\:-:>&I[U`RMQ).%))+'MD9P!WQG/;T?5O@GHNM>.+K
MQ!>7UT;:Z99)K!/E5V`&<L.=I(!QU]ZUO&7PPTCQ7HFG:9`PTI=/E#P/:Q#Y
M5Q@J!QC/!SZB@#,\2^*-5U+68?!GP_EMQ=PH/M]\0&CL8AA0`>A?VY/'KG'E
M>KG6?A)\2O[-\+7DVI7FI6D8F%XN\S3.Q`.`1SD9&2>ISFOH;PWX5T;PGIPL
MM'LH[="!YD@&7E('WG;J3U_/BLJW\!VG_"P[_P`7WTHN[F1(X[*)TXM0J@,1
MZDG)SVR?6@#Q>.(>`OC=I&H>)=;(N9[-KS4YV7*B619`44*/NY"@<5M>)?BK
M<_$"X?POX1D73;.5&:\U6]<1!81]XC^ZO;/4YQ@5Z_K?@WPYXCNH[G6-&M+R
M>,;5DD3YL>F1U')X/K7':E\%_`,.JOKEW";2RB3=-;&?R[;_`'CW`]@0*`/&
M_#'@OPYXM^(5GH&BR7=SI=I&TU_?R-M-P%P#L7'R*6(4=3SFOJZWMXK2VBMH
M$$<,2".-%Z*H&`/RKYFTF]UR_P#B3K3_``KTVSALA"MFLZPJL<<8(.\EN-S,
MI/()([<5ZYHOPZO;BV\SQIXBU#6[E_O6Z7+PVJ^VQ-N[ZGCVH`H?'7Q$-)^'
M,EM!(OFZI*+92.<Q_><C\`!_P*KG@OXD^"I?".F10ZI!8"".*T^R7+A9$8`*
M!CN./O#CUQ6IXB^&VA^);K0FNQ+':Z.?W-E"0(77Y<*RXZ?*!QCCBG0?"[P1
M;Z@M]%X<LUG5@Z\,5!'/"D[1^5`'!_'S5-/AN_"=AJ9D:Q-ZUU=I$`7\M-HX
M'N&85Z-:^/\`PE=_V>L&OV+/J&!;1^8`S$\`%>JG/&#CGBFZUX`\.^(O$$6L
MZO8_;9XK<VZ13,6B"Y)SLZ9Y//OZX-5=+^%?@G1]02^LM`@6YC</&\CO)L8<
M@@,Q`(/2@#S3X[Z0M[XN\+6PO[TG4YQ`UOYN8HP&10Z+V8[SS7IOA'X:^&_!
M4TESI=M(]Y(NQ[JXDWR%>I'8#\`,U%XH^'\7B;QCX?\`$#ZC)`=(D#^0(PPD
MPP8<YXY'/6NSH`****`"N6\;^#E\66EE);W9L=5TVX%S8W87<(W!'!7N#@?D
M*ZFB@!D0<1()65I`HW,HP">^!VI]%%`!1110`4444`%%%%`!1110`4444`%%
M%%`!1110`5S?C;QGI_@C0SJ%\'EED;RK:WC&6FDQD`>@]3V^N!725Y-%I3>/
M?C+/J\LF[1?##BUBC/(EN0-S8'3Y21G_`'5H`L>&/"\GA?3];\?^)Q')XBN(
M);J48!6U0*2(U]\``_EZDW_@OHL^E?#V"YNQ_I>J2O?RD]3OQMS]5`/XU4^-
M>JO%X<T_P[`0)=>O8[0MG[L>Y2WZE1^)KTFW@BM;:*W@0)#$@1%'15`P!^5`
M$E%%%`!1110`4444`%>,^*KF[^+6NW'AG2YFM?#&E2%M3U$#/FRKG"(.X!']
M>PSZ+XZUX>&O!6JZH,^;'"4A`ZF5OE3_`,>(KD'T^+X6_`N]B?:;P6K><Z=7
MN)?E!]\%@/HM`%3]GK3H[3P#<W:\M=WSG=ZJH"C]=WYUZW7(_#'0YO#OPYT;
M3[E=MP(3+*N,%6=B^#[C=C\*ZZ@`HHHH`****`"BBB@`HHHH`****`"BBB@`
MHHHH`****`"BBB@`HHHH`****`"BBB@`HHHH`;(ZQ1/(Q`55+$GL!7F/P'G%
MUX#O+LY,MQJD\LI)SEB%_IBO3G19(V1QE6!!![@UY#\(;@>%M?\`$7@&_98I
M[>[:YL]QQYT;`?=SUX"G\3Z4`)XK`\1?M!>&-'DYM]*MS>L/]OEA^J1U[#7E
M'@:U.K_&;QOX@ERRV;KIT)/.",!L?]^Q_P!]5ZO0`4444`%%%%`!1110!Y9\
M;;MDL?#-BQ`M;O6(1/ZE5.<?K^E7?%]W:>+/'&C^!T*RPP/_`&GJ>#G:D?W(
MS_O,5R/3'K73^,/"5AXST%]+OR\>&$D$\?WX9!T8?F>/0U7\(^"-/\)1SS)+
M-?:I=$FZU&Z.Z:8YZ$]ATX]N<T`=/1110`4444`%%%%`!1110`4444`%%%%`
M!1110`4444`%%%%`!1110`4444`%%%%`!1110`4444`%>>_$?X9CQC);:MI=
MY_9WB"SP(+D$@,`<@,1R"#D@CI_+T*B@#D/AQX2N_!_AEK74KI+K4[JYDNKN
M="6#2-CN>3P!R>^:Z^BB@`HHHH`****`"BBB@`HHHH`****`"BBB@`HHHH`*
****`"BBB@#__V3\_
`
end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
