<SEC-DOCUMENT>0001104659-22-098963.txt : 20230302
<SEC-HEADER>0001104659-22-098963.hdr.sgml : 20230302
<ACCEPTANCE-DATETIME>20220909171533
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001104659-22-098963
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20220909

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DEERE & CO
		CENTRAL INDEX KEY:			0000315189
		STANDARD INDUSTRIAL CLASSIFICATION:	FARM MACHINERY & EQUIPMENT [3523]
		IRS NUMBER:				362382580
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1029

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		ONE JOHN DEERE PLACE
		CITY:			MOLINE
		STATE:			IL
		ZIP:			61265-8098
		BUSINESS PHONE:		(309) 765-8000

	MAIL ADDRESS:	
		STREET 1:		ONE JOHN DEERE PLACE
		CITY:			MOLINE
		STATE:			IL
		ZIP:			61265-8098
</SEC-HEADER>
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<TYPE>CORRESP
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                           <P STYLE="margin: 0pt">&nbsp;<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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    <TD ROWSPAN="7" STYLE="text-align: left; width: 72%; vertical-align: top"><IMG SRC="tm2225579d1_correspimg001.jpg" ALT=""></TD>
    <TD STYLE="width: 28%; font-size: 10pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Deere &amp; Company</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Law Department</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">One John Deere Place, Moline, IL 61265 USA</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Edward
    R. Berk</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Corporate Secretary &amp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Associate General Counsel</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">

<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">September 9, 2022</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">U.S. Securities and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Division of Corporation Finance</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Office of Technology</P>

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

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%">
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    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 10%">Attention:</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 90%">Priscilla Dao</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">Staff Attorney</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">Matthew Crispino</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">Staff Attorney</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">Re:</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">Deere &amp; Company</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">Annual Report on Form 10-K</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">Filed December 16, 2021</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">File No. 001-04121</TD></TR>
  </TABLE>


<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-indent: -0.5in">Dear Ms. Dao and Mr. Crispino:</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Deere &amp; Company (&ldquo;Deere&rdquo; or the
&ldquo;Company&rdquo;) submits this letter in response to the comment letter dated August 29, 2022 from the staff of the Division of Corporation
Finance of the Securities and Exchange Commission (the &ldquo;Staff&rdquo;) relating to the Company&rsquo;s Form 10-K for the fiscal year
ended October 31, 2021. For your convenience, we have reproduced the Staff&rsquo;s comments in italics below, followed by the Company&rsquo;s
responses.</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"><U>Item 1A. Risk Factors</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Risks Related to the COVID Pandemic, page 13</U></P>

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

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<TD STYLE="width: 0.5in">1.</TD><TD STYLE="text-align: justify"><I>We note mention in this risk factor of inflationary pressures caused by COVID-19. With a view toward
future disclosure, please tell us if inflationary pressures have materially impacted your operations. In this regard, identify the types
of inflationary pressures you are facing and how your business has been affected. Also, confirm that you will update your disclosure about
known trends and uncertainties in Management&rsquo;s Discussion and Analysis to account for inflationary trends.</I></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 0pt 0.5in; text-align: justify">Deere&rsquo;s Response: In
response to the Staff&rsquo;s comment, inflation is a pervasive feature that materially impacted cost of material, freight, salary
and wages affecting production cost, selling, administrative and general expenses, and research and development throughout fiscal
year 2022. Higher costs due to general business inflation were partially offset by price realization, which reduced the impact of
inflation on the Company&rsquo;s operating results. In future filings, the Company will ensure its Management&rsquo;s Discussion and
Analysis (MD&amp;A) describes the material impact of inflationary trends and uncertainties on the Company&rsquo;s operations,
including an identification of the types of any such inflationary pressures and how the business may have been affected.</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"></P>

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

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<TD STYLE="width: 0.5in">2.</TD><TD STYLE="text-align: justify"><I>You state that current material and component shortages have limited and could continue to limit your
ability to meet customer demand, which could have a material adverse effect on your financial condition, cash flows, and results of operations.
Further, we note that during your earnings calls on May 20, 2022 and August 19, 2022, your management stated that certain business lines
have been impacted by acute shortages and that you are experiencing broad-based supply chain issues which got progressively worse over
the course of 2021. With a view toward future disclosure in your risk factors and Management Discussion and Analysis, please tell us how
supply chain issues have affected your cash flows, liquidity, capital resources, cash requirements, financial position, or results of
operation and how you expect such issues to affect your business in the future. Please also discuss any mitigation efforts.</I></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 0pt 0.5in; text-align: justify">Deere&rsquo;s Response: In response
to the Staff&rsquo;s comment, supply chain issues have increased production costs and inventory balances. Despite supply chain disruptions,
the Company continues to demonstrate solid financial results as evidenced by the sales growth experienced to date in fiscal 2022. We will
provide quantitative disclosures related to the effects of supply chain issues, to the extent possible, including their impact on the
Company&rsquo;s financial condition, cash flows, liquidity, capital resources, cash requirements, and results of operations. As requested
by Staff, examples of mitigation efforts taken include:</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify">&bull; Working with the Company&rsquo;s
supply base to obtain allocations and improve on-time deliveries of parts.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; 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">&bull; Looking for
opportunities to multi-source parts and materials.</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 1in; text-align: justify">&bull; Providing resources to Deere&rsquo;s
suppliers to address such constraints. For example, investing in additional supplier tooling and, in some cases, helping our suppliers
with supplemental labor.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; 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">&bull; Entering
long-term contracts for some critical components.</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-indent: 0.5in">&bull; Utilizing alternative freight
carriers to expedite delivery.</P>

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

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">The Company will consider including in future filings disclosure
in the Company&rsquo;s risk factors and MD&amp;A information regarding known trends or uncertainties in material and component shortages,
including from mitigation efforts undertaken as a result of the Company&rsquo;s supply chain disruptions. The Company will also explain
whether any of the mitigation efforts in response to supply chain constraints introduce new material risks, if any.</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"></P>

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<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"><U>Management's Discussion and Analysis</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Trends and Economic Conditions, page 27</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="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">3.</TD><TD STYLE="text-align: justify"><I>We note your disclosure in this section includes sales forecasts for fiscal year 2022 and a brief summary
of factors affecting performance for the most-recently completed fiscal year end. We also note your discussion of year-over-year changes
in your results of operations beginning at page 27. However, we are unable to locate a comprehensive discussion of known trends and uncertainties
that have had, or are reasonably likely to have, a material impact on your cash flows, liquidity, capital resources, cash requirements,
financial position, or results of operations. With a view toward future disclosure, please tell us about your material trends and uncertainties
and any relevant upstream and downstream drivers. Note that trends or uncertainties may include impairments of financial assets or long-lived
assets; declines in the value of inventory, investments, or recoverability of deferred tax assets; the collectability of consideration
related to contracts with customers; and modification of contracts with customers.</I></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 0pt 0.5in; text-align: justify">Deere&rsquo;s Response: In response
to the Staff&rsquo;s comment, an example of a trend that has occurred in fiscal year 2022 and will be included in future disclosures is
supply challenges the Company has experienced, resulting in higher partially completed machines in inventory. While these supply challenges
have materially increased inventories in the current year, the Company&rsquo;s mitigating efforts have reduced the impact on the Company&rsquo;s
financial performance. In future filings the Company will consider adding more detail regarding known trends and uncertainties that have
had, or are reasonably likely to have, a material impact on the Company&rsquo;s cash flows, liquidity, capital resources, cash requirements,
financial position, or results of operations. The Company will provide additional disclosure regarding trends and risks impacting its
customers and major markets in which it operates. The Company will also quantify, to the extent possible, how the Company&rsquo;s sales,
profits, and/or liquidity have been impacted by these trends.</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: 0.5in">4.</TD><TD STYLE="text-align: justify"><I>We note that during your earnings calls on November 24, 2021, February 18, 2022, May 20, 2022 and August
19, 2022, your management discussed the ongoing effects on your business caused by persistent supply chain disruptions and significant
backlogs. Your management also advised that demand for your products has been, or is expected to be, affected by solid income for farmers,
aging customer fleets, high trade-in values for used equipment, and passage of the Bipartisan Infrastructure Law. With a view toward future
disclosure, please tell us about all material relevant trends and uncertainties affecting your business, such as those identified in your
earnings calls. Please also explain when you anticipate that temporary trends and uncertainties will normalize. If there are specific
risks that will be amplified by the trends discussed, please confirm that you will update your risk factors to more fully describe the
potential risks and how you intend to mitigate.</I></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 0pt 0.5in; text-align: justify">Deere&rsquo;s Response: The Company
acknowledges the Staff&rsquo;s comment. While it is difficult for the Company to assess when these trends will normalize, the Company&rsquo;s
disclosures will consider both the short-term and long-term implications of these risks as discussed in the responses above. In future
filings, the Company will provide additional disclosures discussing all material, relevant trends such as those discussed during the Company&rsquo;s
earnings calls and how these trends have materially impacted the Company&rsquo;s results of operations or capital resources. The Company
will provide quantitative disclosures, to the extent possible, of its impact to sales, profits and/or liquidity. If these trends pose
a specific risk to the Company, the risk factor will also be disclosed along with mitigation efforts planned.</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"></P>

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<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: 0.5in">5.</TD><TD STYLE="text-align: justify"><I>During your earnings call on February 18, 2022, your management appears to allude to certain market
trends that served as the impetus for your restructuring in 2020. With a view toward future disclosure, describe the key trends underlying
your restructuring. In addition, discuss the material trends upon which your LEAP ambition framework is intended to capitalize for the
next decade, as stated in your earnings call. In this regard, we note that the LEAP framework focuses on digitization, autonomy, automation,
and electrification and appears to fall within the ambit of the Chief Technology Officer, a position created in 2020. Therefore, please
discuss relevant technology trends and your reasons for establishing the CTO position.</I></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 0pt 0.5in; text-align: justify">Deere&rsquo;s Response: In response
to the Staff&rsquo;s comment, in future filings the Company will update the MD&amp;A with key trends relating to the Smart Industrial
operating model and Leap Ambitions. Deere&rsquo;s approach to technology involves hardware and software, guidance, connectivity and digital
solutions, automation and machine intelligence, and autonomy. This technology is integrated into products within each of the Company&rsquo;s
operating segments. The Deere portfolio of &quot;smart&quot; machines, systems, and solutions unlocks customer economic value through
enhanced precision, automation, speed, and efficiency not possible previously. Customer demand for further integration of technology is
a market trend underlying the Smart Industrial operating model. The Chief Technology Officer position was created to provide oversight
for this component of the Smart Industrial operating model.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Deere added onto its Smart Industrial
journey by announcing its Leap Ambitions in February 2022. The Leap Ambitions&rsquo; aim is to deliver outcomes for our stakeholders across
dimensions of financial, environmental, customer, and safety.</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-indent: 0.5in"></P>

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




<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">We have prepared these responses based upon current
knowledge and information following review of our business operations. Should you have any questions or comments concerning this response
to your comment letter, please don&rsquo;t hesitate to contact me at 309-748-2674.</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">Sincerely,</P>

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

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    <TD STYLE="border-bottom: Black 1pt solid; font: italic 10pt Times New Roman, Times, Serif; width: 50%">/s/ Edward R. Berk</TD>
    <TD STYLE="font: italic 10pt Times New Roman, Times, Serif; width: 50%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">Edward R. Berk</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">Corporate Secretary</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
  </TABLE>




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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
