<SEC-DOCUMENT>0000950157-21-000488.txt : 20210616
<SEC-HEADER>0000950157-21-000488.hdr.sgml : 20210616
<ACCEPTANCE-DATETIME>20210505134842
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950157-21-000488
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20210505

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MARTIN MARIETTA MATERIALS INC
		CENTRAL INDEX KEY:			0000916076
		STANDARD INDUSTRIAL CLASSIFICATION:	MINING, QUARRYING OF NONMETALLIC MINERALS (NO FUELS) [1400]
		IRS NUMBER:				561848578
		STATE OF INCORPORATION:			NC
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		2710 WYCLIFF ROAD
		CITY:			RALEIGH
		STATE:			NC
		ZIP:			27607
		BUSINESS PHONE:		919-781-4550

	MAIL ADDRESS:	
		STREET 1:		2710 WYCLIFF ROAD
		CITY:			RALEIGH
		STATE:			NC
		ZIP:			27607
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<html>
  <head>
    <title></title>
    <!-- Licensed to: Cravath, Swaine & Moore LLP
         Document created using EDGARfilings PROfile 7.3.2.0
         Copyright 1995 - 2021 Broadridge -->
  </head>
<body bgcolor="#ffffff" style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000;">
  <!--PROfilePageNumberReset%Num%1%%%--> <font style="font-family: Arial;"> </font>
  <div style="font-family: Arial;"><br>
  </div>
  <div style="font-family: Arial;"><br>
  </div>
  <div>
    <div style="font-family: Arial;"><br>
    </div>
    <div style="font-family: Arial;"><br>
    </div>
    <div style="font-family: Arial;"><br>
    </div>
    <div style="text-align: center; color: rgb(0, 0, 0); font-family: Arial;">
      <table cellspacing="0" cellpadding="0" id="zee7ec681f7034ef2b5600f2f6c45180c" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">

          <tr>
            <td style="width: 49.37%; vertical-align: top;"><img src="image00002.jpg"></td>
            <td style="width: 50.63%; vertical-align: top; text-align: right;">
              <div style="color: rgb(0, 103, 168); font-weight: bold;"> <font style="font-family: Arial;"><br>
                </font></div>
              <div style="margin: 0px 0px 6pt; color: rgb(0, 103, 168); font-family: Arial; font-weight: bold;">James A. J. Nickolas</div>
              <div style="color: rgb(55, 59, 60); font-family: Arial;">Senior Vice President and Chief Financial Officer</div>
            </td>
          </tr>

      </table>
      <div><br>
      </div>
    </div>
    <div style="font-family: Arial;"><br>
    </div>
    <div style="font-family: Arial;"><br>
    </div>
    <div style="font-family: Arial;">May 5, 2021</div>
    <div style="font-family: Arial;"><br>
    </div>
    <div style="font-family: Arial;">VIA EDGAR</div>
    <div style="font-family: Arial;"><br>
    </div>
    <div style="font-family: Arial;">U.S. Securities and Exchange Commission</div>
    <div style="font-family: Arial;">Division of Corporate Finance</div>
    <div style="font-family: Arial;">Office of Energy &amp; Transportation</div>
    <div style="font-family: Arial;">Washington, D.C.&#160; 20549</div>
    <div style="font-family: Arial;"><br>
    </div>
    <table cellspacing="0" cellpadding="0" border="0" align="left" id="z63f9e9f072ff40c5b2661d7eb9c571ea" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">

        <tr>
          <td style="width: 4.97%; vertical-align: top; font-family: Arial;">
            <div style="text-align: right;"><br>
            </div>
          </td>
          <td style="vertical-align: top; font-family: Arial; width: 10%;">Attention: <br>
          </td>
          <td style="width: 85%; vertical-align: top; font-family: Arial;">
            <div>Steve Lo</div>
          </td>
        </tr>
        <tr>
          <td style="width: 4.97%; vertical-align: top; font-family: Arial;">&#160;</td>
          <td style="vertical-align: top; font-family: Arial; width: 10%;">&#160;</td>
          <td style="width: 85%; vertical-align: top; font-family: Arial;">
            <div>Craig Arakawa</div>
          </td>
        </tr>

    </table>
    <div style="font-family: Arial; clear: both;"><br>
    </div>
    <div style="font-family: Arial;"><br>
    </div>
    <table cellspacing="0" cellpadding="0" border="0" id="z8e6a8f9031f0482eadf2be55f5096ae6" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">

        <tr>
          <td style="width: 5%; vertical-align: top; font-family: Arial;">
            <div style="font-weight: bold;">Re:</div>
          </td>
          <td style="width: 95%; vertical-align: top;" rowspan="1">
            <div style="font-family: Arial; font-weight: bold;">Martin Marietta Materials, Inc.</div>
            <div style="font-family: Arial; font-weight: bold;">Form 10-K for the Year Ended December 31, 2020</div>
            <div style="font-family: Arial; font-weight: bold;">Filed February 19, 2021</div>
            <div style="font-family: Arial; font-weight: bold;">File No. 001-12744</div>
          </td>
        </tr>

    </table>
    <div style="font-family: Arial;"><br>
    </div>
    <div style="text-align: justify; font-family: Arial;">On behalf of Martin Marietta Materials, Inc. (the &#8220;Company&#8221;), this correspondence responds to the comment of the Staff (the &#8220;Staff&#8221;) of the U.S. Securities and Exchange Commission (the &#8220;SEC&#8221;)
      contained in your letter dated April 21, 2021 regarding the Company&#8217;s Form 10-K for the fiscal year ended December 31, 2020, filed February 19, 2021 (the &#8220;2020 Form 10-K&#8221;).&#160; The Company&#8217;s response to the Staff&#8217;s comment is set forth below under
      &#8220;RESPONSE&#8221; and corresponds to the comment in the Staff&#8217;s letter, which is also included below.</div>
    <div style="font-family: Arial;"><br>
    </div>
    <div style="text-align: justify; font-family: Arial;">Please note that in both the reviewed filing and in our response below, the Company has provided information related to management&#8217;s sensitivity analysis that management believes is helpful to the
      reader and makes the Company&#8217;s financial statements more transparent, but is not indicative of management&#8217;s judgment as to the materiality of such information.</div>
    <div style="font-family: Arial;"><br>
    </div>
    <div style="font-family: Arial;"><br>
    </div>
    <div style="text-align: center; font-family: Arial; font-weight: bold;">COMMENT AND RESPONSE</div>
    <div style="font-family: Arial;"><br>
    </div>
    <div style="color: rgb(0, 0, 0); font-family: Arial; font-weight: bold;"><u>Form 10-K for the Year Ended December 31, 2020</u></div>
    <div style="font-family: Arial;"><br>
    </div>
    <div style="color: rgb(0, 0, 0); font-family: Arial; font-weight: bold;"><u>Management&#8217;s Discussion and Analysis</u></div>
    <div style="color: rgb(0, 0, 0); font-family: Arial; font-weight: bold;"><u>Results of Operations</u></div>
    <div style="color: rgb(0, 0, 0); font-family: Arial; font-weight: bold;"><u>Mix-Adjusted Average Selling Price, page 45</u></div>
    <div style="font-family: Arial;"><br>
    </div>
    <div style="font-family: Arial;"><br>
    </div>
    <table cellspacing="0" cellpadding="0" id="z60c1e20f8da4440eb30f5ba7c08ad62d" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

        <tr>
          <td style="width: 18pt; font-family: Arial;"><br>
          </td>
          <td style="width: 18pt; vertical-align: top; font-family: Arial;">1.</td>
          <td style="width: auto; vertical-align: top; text-align: justify; font-family: Arial;">
            <div>You report mix-adjusted average selling price as a non-GAAP measure for fiscal 2020 and state that it is calculated by comparing current-period shipments to like-for-like shipments in the comparable period.&#160; You also state that management
              believes this information is useful to investors. Please clarify the reasons why this measure provides useful information to investors regarding your financial condition and results of operations to comply with Item 10(e)(1)(i)(C) of
              Regulation S-K and further describe to us how you calculate both reported average selling price and mixed adjusted average selling price, providing an example of how each calculation is performed. In addition, please disclose mix-adjusted
              average selling price and the corresponding reconciliations for fiscal 2019 or tell us why the presentation of the measure in the prior period is not required.</div>
          </td>
        </tr>

    </table>
    <div style="font-family: Arial;"><br>
    </div>
    <div style="font-family: Arial;"><br>
    </div>
    <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" id="DSPFPageBreakArea">
      <div style="text-align: center;" id="DSPFPageNumberArea"><font style="font-family: Arial; font-size: 8pt; font-weight: normal; font-style: normal;" id="DSPFPageNumber">1</font></div>
      <div style="page-break-after: always;" id="DSPFPageBreak">
        <hr noshade="noshade" style="border-width: 0px; clear: both; margin: 4px 0px; width: 100%; height: 2px; color: #bfbfbf; background-color: #bfbfbf;"></div>
    </div>
    <div style="font-family: Arial;"><br>
    </div>
    <div style="font-family: Arial; font-weight: bold;">RESPONSE:</div>
    <div style="font-family: Arial;"><br>
    </div>
    <div style="text-align: justify; margin-left: 36pt; font-family: Arial;">Martin Marietta&#8217;s average selling price for its products compared with a prior-period average selling price is a key performance indicator for management, shareholders, potential
      investors and analysts.&#160; Reported average selling price is a GAAP measure and is calculated by dividing total product revenues for a product line by total shipments.&#160; For example, if total product revenues for a period are $75 million and total
      shipments are 5 million tons, the reported average selling price is $15.00 per ton.</div>
    <div style="font-family: Arial;"><br>
    </div>
    <div style="text-align: justify; margin-left: 36pt; font-family: Arial;">Changes in average selling price versus a prior period are affected by various factors, including periodic price changes; the mix of products sold; the geographic mix where
      products are sold; and the percentage of product shipments sold from a producing location versus a distribution terminal, with sales from terminals having a higher selling price that reflects the Company&#8217;s freight cost to transport products to such
      terminal.&#160; All of these factors impact the reported average selling price of products and the period-over-period change.</div>
    <div style="font-family: Arial;"><br>
    </div>
    <div style="text-align: justify; margin-left: 36pt; font-family: Arial;">In connection with the reported average selling price, investors seek to better understand regional and end use differences, as well as management&#8217;s ability to impact prices year
      over year.&#160; The inflation/deflation effect on pricing (the &#8220;inflation/deflation effect&#8221;) can only be seen if mix impacts are excluded.&#160; Product, geographic and other mix can positively or negatively impact the change in average selling price, which
      can limit an investor&#8217;s ability to evaluate actual price changes when comparing unadjusted period-over-period average selling prices.&#160; For example, it is possible for all products across all regions to experience a price increase while the reported
      average selling price declines due to a higher proportion of lower-priced volumes in the current period versus the prior period.</div>
    <div style="font-family: Arial;"><br>
    </div>
    <div style="text-align: justify; margin-left: 36pt; font-family: Arial;">Management presents the mix-adjusted average selling price (&#8220;mix-adjusted ASP&#8221;) and the change versus the prior-period reported average selling price to provide a metric that
      better isolates the impact of periodic price changes (i.e., the inflation/deflation effect).&#160; The Company developed and first reported the mix-adjusted ASP calculation starting in the third quarter of 2020 to aid in the assessment of price
      realization.&#160; Furthermore, management believes providing mix-adjusted ASP is useful to investors because both shareholders and analysts have requested that the Company provide this information for their benefit. Mix-adjusted ASP is a non-GAAP measure
      which is calculated by comparing the average selling price for each product sold at a specific location during the current period to like-for-like shipments in the comparable prior period.&#160; Thus, the calculation only includes shipments of specific
      product and location combinations which occur in both the current and prior periods.&#160; We note that less than 3% of 2020 and 2019 shipments were excluded in the calculation of 2020 mix-adjusted ASP due to the lack of a like-for-like sale in both
      periods.&#160; In the Company&#8217;s calculation, the price change on like-for-like shipments are weighted based on the percentage of total current-period shipment volumes.&#160; As an example, assume the following sales for two comparable periods:</div>
    <div style="font-family: Arial;"><br>
    </div>
    <div id="DSPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
      <div style="text-align: center;" id="DSPFPageNumberArea"><font style="font-family: Arial; font-size: 8pt; font-weight: normal; font-style: normal;" id="DSPFPageNumber">2</font></div>
      <div id="DSPFPageBreak" style="page-break-after:always;">
        <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #BFBFBF; background-color: #BFBFBF; clear: both;"></div>
    </div>
    <div style="font-family: Arial;"><br>
    </div>
    <div style="font-family: Arial;"><br>
    </div>
    <table cellspacing="0" cellpadding="0" border="0" id="z7b37802016b34c5d90b6e30d599dbf5b" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">

        <tr>
          <td nowrap="nowrap" style="vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); font-family: Arial;" colspan="10">
            <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">Current Period</div>
          </td>
        </tr>
        <tr>
          <td nowrap="nowrap" style="width: 12%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); font-family: Arial;">
            <div style="text-align: center; color: rgb(0, 0, 0);">Product</div>
          </td>
          <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial; text-align: center;">&#160;</td>
          <td nowrap="nowrap" style="width: 12%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); font-family: Arial;">
            <div style="text-align: center; color: rgb(0, 0, 0);">Location</div>
          </td>
          <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial; text-align: center;">&#160;</td>
          <td nowrap="nowrap" style="width: 20%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); font-family: Arial;" colspan="2">
            <div style="text-align: center; color: rgb(0, 0, 0);">Quantity Sold</div>
          </td>
          <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial; text-align: center;">&#160;</td>
          <td nowrap="nowrap" style="width: 20%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); font-family: Arial;">
            <div style="text-align: center; color: rgb(0, 0, 0);">Average Selling Price</div>
          </td>
          <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial; text-align: center;">&#160;</td>
          <td nowrap="nowrap" style="width: 20%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); font-family: Arial;">
            <div style="text-align: center; color: rgb(0, 0, 0);">Extended (Total Sales)</div>
          </td>
        </tr>
        <tr>
          <td nowrap="nowrap" style="width: 12%; vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255);">
            <div style="text-align: center; color: rgb(0, 0, 0);">Product 1</div>
          </td>
          <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255);">&#160;</td>
          <td nowrap="nowrap" style="width: 12%; vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255);">
            <div style="text-align: center; color: rgb(0, 0, 0);">Site 1</div>
          </td>
          <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255);">&#160;</td>
          <td nowrap="nowrap" style="width: 10%; vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255); text-align: right;">
            <div style="color: rgb(0, 0, 0);">4</div>
          </td>
          <td nowrap="nowrap" style="width: 10%; vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255);">&#160;</td>
          <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255);">&#160;</td>
          <td nowrap="nowrap" style="width: 20%; vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255);">
            <div style="color: rgb(0, 0, 0);">&#160;$&#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; 15.00</div>
          </td>
          <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255);">&#160;</td>
          <td nowrap="nowrap" style="width: 20%; vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255);">
            <div style="color: rgb(0, 0, 0);">&#160;$&#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; 60.00</div>
          </td>
        </tr>
        <tr>
          <td nowrap="nowrap" style="width: 12%; vertical-align: bottom; font-family: Arial;">
            <div style="text-align: center; color: rgb(0, 0, 0);">Product 2</div>
          </td>
          <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial;">&#160;</td>
          <td nowrap="nowrap" style="width: 12%; vertical-align: bottom; font-family: Arial;">
            <div style="text-align: center; color: rgb(0, 0, 0);">Site 1</div>
          </td>
          <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial;">&#160;</td>
          <td nowrap="nowrap" style="width: 10%; vertical-align: bottom; font-family: Arial; text-align: right;">
            <div style="color: rgb(0, 0, 0);">1</div>
          </td>
          <td nowrap="nowrap" style="width: 10%; vertical-align: bottom; font-family: Arial;">&#160;</td>
          <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial;">&#160;</td>
          <td nowrap="nowrap" style="width: 20%; vertical-align: bottom; font-family: Arial;">
            <div style="color: rgb(0, 0, 0);">&#160;$&#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; 14.00</div>
          </td>
          <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial;">&#160;</td>
          <td nowrap="nowrap" style="width: 20%; vertical-align: bottom; font-family: Arial;">
            <div style="color: rgb(0, 0, 0);">&#160;$&#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; 14.00</div>
          </td>
        </tr>
        <tr>
          <td nowrap="nowrap" style="width: 12%; vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255);">
            <div style="text-align: center; color: rgb(0, 0, 0);">Product 3</div>
          </td>
          <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255);">&#160;</td>
          <td nowrap="nowrap" style="width: 12%; vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255);">
            <div style="text-align: center; color: rgb(0, 0, 0);">Site 1</div>
          </td>
          <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255);">&#160;</td>
          <td nowrap="nowrap" style="width: 10%; vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255); text-align: right;">
            <div style="color: rgb(0, 0, 0);">2</div>
          </td>
          <td nowrap="nowrap" style="width: 10%; vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255);">&#160;</td>
          <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255);">&#160;</td>
          <td nowrap="nowrap" style="width: 20%; vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255);">
            <div style="color: rgb(0, 0, 0);">&#160;$&#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; 10.00</div>
          </td>
          <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255);">&#160;</td>
          <td nowrap="nowrap" style="width: 20%; vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255);">
            <div style="color: rgb(0, 0, 0);">&#160;$&#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; 20.00</div>
          </td>
        </tr>
        <tr>
          <td nowrap="nowrap" style="width: 12%; vertical-align: bottom; font-family: Arial;">&#160;</td>
          <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial;">&#160;</td>
          <td nowrap="nowrap" style="width: 12%; vertical-align: bottom; font-family: Arial;">&#160;</td>
          <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial;">&#160;</td>
          <td nowrap="nowrap" style="width: 10%; vertical-align: bottom; font-family: Arial; text-align: right;">&#160;</td>
          <td nowrap="nowrap" style="width: 10%; vertical-align: bottom; font-family: Arial; text-align: center;">&#160;</td>
          <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial;">&#160;</td>
          <td nowrap="nowrap" style="width: 20%; vertical-align: bottom; font-family: Arial;">&#160;</td>
          <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial;">&#160;</td>
          <td nowrap="nowrap" style="width: 20%; vertical-align: bottom; font-family: Arial;">&#160;</td>
        </tr>
        <tr>
          <td nowrap="nowrap" style="width: 12%; vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255);">
            <div style="text-align: center; color: rgb(0, 0, 0);">Product 1</div>
          </td>
          <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255);">&#160;</td>
          <td nowrap="nowrap" style="width: 12%; vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255);">
            <div style="text-align: center; color: rgb(0, 0, 0);">Site 2</div>
          </td>
          <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255);">&#160;</td>
          <td nowrap="nowrap" style="width: 10%; vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255); text-align: right;">
            <div style="color: rgb(0, 0, 0);">2</div>
          </td>
          <td nowrap="nowrap" style="width: 10%; vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255);">&#160;</td>
          <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255);">&#160;</td>
          <td nowrap="nowrap" style="width: 20%; vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255);">
            <div style="color: rgb(0, 0, 0);">&#160;$&#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; 16.00</div>
          </td>
          <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255);">&#160;</td>
          <td nowrap="nowrap" style="width: 20%; vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255);">
            <div style="color: rgb(0, 0, 0);">&#160;$&#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; 32.00</div>
          </td>
        </tr>
        <tr>
          <td nowrap="nowrap" style="width: 12%; vertical-align: bottom; font-family: Arial;">
            <div style="text-align: center; color: rgb(0, 0, 0);">Product 2</div>
          </td>
          <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial;">&#160;</td>
          <td nowrap="nowrap" style="width: 12%; vertical-align: bottom; font-family: Arial;">
            <div style="text-align: center; color: rgb(0, 0, 0);">Site 2</div>
          </td>
          <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial;">&#160;</td>
          <td nowrap="nowrap" style="width: 10%; vertical-align: bottom; font-family: Arial; text-align: right;">
            <div style="color: rgb(0, 0, 0);">2</div>
          </td>
          <td nowrap="nowrap" style="width: 10%; vertical-align: bottom; font-family: Arial;">&#160;</td>
          <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial;">&#160;</td>
          <td nowrap="nowrap" style="width: 20%; vertical-align: bottom; font-family: Arial;">
            <div style="color: rgb(0, 0, 0);">&#160;$&#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; 14.75</div>
          </td>
          <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial;">&#160;</td>
          <td nowrap="nowrap" style="width: 20%; vertical-align: bottom; font-family: Arial;">
            <div style="color: rgb(0, 0, 0);">&#160;$&#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; 29.50</div>
          </td>
        </tr>
        <tr>
          <td nowrap="nowrap" style="width: 12%; vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255);">
            <div style="text-align: center; color: rgb(0, 0, 0);">Product 3</div>
          </td>
          <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255);">&#160;</td>
          <td nowrap="nowrap" style="width: 12%; vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255);">
            <div style="text-align: center; color: rgb(0, 0, 0);">Site 2</div>
          </td>
          <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255);">&#160;</td>
          <td nowrap="nowrap" style="width: 10%; vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255); text-align: right;">
            <div style="color: rgb(0, 0, 0);">4</div>
          </td>
          <td nowrap="nowrap" style="width: 10%; vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255);">&#160;</td>
          <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255);">&#160;</td>
          <td nowrap="nowrap" style="width: 20%; vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255);">
            <div style="color: rgb(0, 0, 0);">&#160;$&#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; 10.25</div>
          </td>
          <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255);">&#160;</td>
          <td nowrap="nowrap" style="width: 20%; vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255);">
            <div style="color: rgb(0, 0, 0);">&#160;$&#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; 41.00</div>
          </td>
        </tr>
        <tr>
          <td nowrap="nowrap" style="width: 12%; vertical-align: bottom; font-family: Arial;">
            <div style="text-align: center; color: rgb(0, 0, 0);">Product 4</div>
          </td>
          <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial;">&#160;</td>
          <td nowrap="nowrap" style="width: 12%; vertical-align: bottom; font-family: Arial;">
            <div style="text-align: center; color: rgb(0, 0, 0);">Site 2</div>
          </td>
          <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial;">&#160;</td>
          <td nowrap="nowrap" style="width: 10%; vertical-align: bottom; font-family: Arial; text-align: right;">
            <div style="color: rgb(0, 0, 0);">2</div>
          </td>
          <td nowrap="nowrap" style="width: 10%; vertical-align: bottom; font-family: Arial;">&#160;</td>
          <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial;">&#160;</td>
          <td nowrap="nowrap" style="width: 20%; vertical-align: bottom; font-family: Arial;">
            <div style="color: rgb(0, 0, 0);">&#160;$&#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; 12.00</div>
          </td>
          <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial;">&#160;</td>
          <td nowrap="nowrap" style="width: 20%; vertical-align: bottom; font-family: Arial;">
            <div style="color: rgb(0, 0, 0);">&#160;$&#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; 24.00</div>
          </td>
        </tr>
        <tr>
          <td nowrap="nowrap" style="width: 12%; vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255);">&#160;</td>
          <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255);">&#160;</td>
          <td nowrap="nowrap" style="width: 12%; vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255);">&#160;</td>
          <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255);">&#160;</td>
          <td nowrap="nowrap" style="width: 10%; vertical-align: bottom; font-family: Arial; text-align: right; background-color: rgb(204, 238, 255);">&#160;</td>
          <td nowrap="nowrap" style="width: 10%; vertical-align: bottom; font-family: Arial; text-align: center; background-color: rgb(204, 238, 255);">&#160;</td>
          <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255);">&#160;</td>
          <td nowrap="nowrap" style="width: 20%; vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255);">&#160;</td>
          <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255);">&#160;</td>
          <td nowrap="nowrap" style="width: 20%; vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255);">&#160;</td>
        </tr>
        <tr>
          <td nowrap="nowrap" style="width: 12%; vertical-align: bottom; font-family: Arial;">
            <div style="text-align: center; color: rgb(0, 0, 0);">Product 3</div>
          </td>
          <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial;">&#160;</td>
          <td nowrap="nowrap" style="width: 12%; vertical-align: bottom; font-family: Arial;">
            <div style="text-align: center; color: rgb(0, 0, 0);">Site 3</div>
          </td>
          <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial;">&#160;</td>
          <td nowrap="nowrap" style="width: 10%; vertical-align: bottom; font-family: Arial; text-align: right;">
            <div style="color: rgb(0, 0, 0);">-</div>
          </td>
          <td nowrap="nowrap" style="width: 10%; vertical-align: bottom; font-family: Arial;">&#160;</td>
          <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial;">&#160;</td>
          <td nowrap="nowrap" style="width: 20%; vertical-align: bottom; font-family: Arial;">&#160;</td>
          <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial;">&#160;</td>
          <td nowrap="nowrap" style="width: 20%; vertical-align: bottom; font-family: Arial;">
            <div style="color: rgb(0, 0, 0);">&#160;$&#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160;&#160; -</div>
          </td>
        </tr>
        <tr>
          <td nowrap="nowrap" style="width: 12%; vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255);">
            <div style="text-align: center; color: rgb(0, 0, 0);">Product 2</div>
          </td>
          <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255);">&#160;</td>
          <td nowrap="nowrap" style="width: 12%; vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255);">
            <div style="text-align: center; color: rgb(0, 0, 0);">Site 3</div>
          </td>
          <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255);">&#160;</td>
          <td nowrap="nowrap" style="width: 10%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); font-family: Arial; background-color: rgb(204, 238, 255); text-align: right;">
            <div style="color: rgb(0, 0, 0);">3</div>
          </td>
          <td nowrap="nowrap" style="width: 10%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); font-family: Arial; background-color: rgb(204, 238, 255);">&#160;</td>
          <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255);">&#160;</td>
          <td nowrap="nowrap" style="width: 20%; vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255);">
            <div style="color: rgb(0, 0, 0);">&#160;$&#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; 15.75</div>
          </td>
          <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255);">&#160;</td>
          <td nowrap="nowrap" style="width: 20%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); font-family: Arial; background-color: rgb(204, 238, 255);">
            <div style="color: rgb(0, 0, 0);">&#160;$&#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; 47.25</div>
          </td>
        </tr>
        <tr>
          <td nowrap="nowrap" style="vertical-align: bottom; font-family: Arial;" colspan="3">
            <div style="color: rgb(0, 0, 0);">Total Volume Sold</div>
          </td>
          <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial;">&#160;</td>
          <td nowrap="nowrap" style="width: 10%; vertical-align: bottom; font-family: Arial; text-align: right;">
            <div style="color: rgb(0, 0, 0);">20</div>
          </td>
          <td nowrap="nowrap" style="width: 10%; vertical-align: bottom; font-family: Arial;">&#160;</td>
          <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial;">&#160;</td>
          <td nowrap="nowrap" style="width: 20%; vertical-align: bottom; font-family: Arial;">&#160;</td>
          <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial;">&#160;</td>
          <td nowrap="nowrap" style="width: 20%; vertical-align: bottom; font-family: Arial;">
            <div style="color: rgb(0, 0, 0);">&#160;$&#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; 267.75</div>
          </td>
        </tr>
        <tr>
          <td nowrap="nowrap" style="vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255);" colspan="3">
            <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">Reported ASP</div>
          </td>
          <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255);">&#160;</td>
          <td nowrap="nowrap" style="width: 20%; vertical-align: bottom; font-family: Arial; text-align: right; background-color: rgb(204, 238, 255);" colspan="2">&#160;</td>
          <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255);">&#160;</td>
          <td nowrap="nowrap" style="width: 20%; vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255);">&#160;</td>
          <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255);">&#160;</td>
          <td nowrap="nowrap" style="width: 20%; vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255);">
            <div style="color: rgb(0, 0, 0); font-weight: bold;">&#160;$&#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; 13.39</div>
          </td>
        </tr>

    </table>
    <div style="font-family: Arial;"><br>
    </div>
    <div style="font-family: Arial;">
      <div><br>
      </div>
      <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">

          <tr>
            <td nowrap="nowrap" style="vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); font-family: Arial;" colspan="10">
              <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">Prior Period</div>
            </td>
          </tr>
          <tr>
            <td nowrap="nowrap" style="width: 12%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); font-family: Arial; background-color: rgb(204, 238, 255); text-align: center;">
              <div style="color: rgb(0, 0, 0);">Product</div>
            </td>
            <td nowrap="nowrap" style="width: 2.25%; vertical-align: top; font-family: Arial; background-color: rgb(204, 238, 255); text-align: center;">&#160;</td>
            <td nowrap="nowrap" style="width: 12%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); font-family: Arial; background-color: rgb(204, 238, 255); text-align: center;">
              <div style="color: rgb(0, 0, 0);">Location</div>
            </td>
            <td nowrap="nowrap" style="width: 2.25%; vertical-align: top; font-family: Arial; background-color: rgb(204, 238, 255); text-align: center;">&#160;</td>
            <td nowrap="nowrap" style="width: 20%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); font-family: Arial; background-color: rgb(204, 238, 255); text-align: center;" colspan="2">
              <div style="color: rgb(0, 0, 0);">Quantity Sold</div>
            </td>
            <td nowrap="nowrap" style="width: 2.25%; vertical-align: top; font-family: Arial; background-color: rgb(204, 238, 255); text-align: center;">&#160;</td>
            <td nowrap="nowrap" style="width: 20%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); font-family: Arial; background-color: rgb(204, 238, 255); text-align: center;">
              <div style="color: rgb(0, 0, 0);">Average Selling Price</div>
            </td>
            <td nowrap="nowrap" style="width: 2.25%; vertical-align: top; font-family: Arial; background-color: rgb(204, 238, 255); text-align: center;">&#160;</td>
            <td nowrap="nowrap" style="width: 20%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); font-family: Arial; background-color: rgb(204, 238, 255); text-align: center;">
              <div style="color: rgb(0, 0, 0);">Extended (Total Sales)</div>
            </td>
          </tr>
          <tr>
            <td nowrap="nowrap" style="width: 12%; vertical-align: top; font-family: Arial; text-align: center;">
              <div style="color: rgb(0, 0, 0);">Product 1</div>
            </td>
            <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial;">&#160;</td>
            <td nowrap="nowrap" style="width: 12%; vertical-align: top; font-family: Arial; text-align: center;">
              <div style="color: rgb(0, 0, 0);">Site 1</div>
            </td>
            <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial;">&#160;</td>
            <td nowrap="nowrap" style="width: 10%; vertical-align: bottom; font-family: Arial; text-align: right;">
              <div style="color: rgb(0, 0, 0);">6</div>
            </td>
            <td nowrap="nowrap" style="width: 10%; vertical-align: top; font-family: Arial; text-align: center;">&#160;</td>
            <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial;">&#160;</td>
            <td nowrap="nowrap" style="width: 20%; vertical-align: bottom; font-family: Arial;">
              <div style="color: rgb(0, 0, 0);">&#160;$&#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; 14.00</div>
            </td>
            <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial;">&#160;</td>
            <td nowrap="nowrap" style="width: 20%; vertical-align: bottom; font-family: Arial;">
              <div style="color: rgb(0, 0, 0);">&#160;$&#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; 84.00</div>
            </td>
          </tr>
          <tr>
            <td nowrap="nowrap" style="width: 12%; vertical-align: top; font-family: Arial; background-color: rgb(204, 238, 255); text-align: center;">
              <div style="color: rgb(0, 0, 0);">Product 2</div>
            </td>
            <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255);">&#160;</td>
            <td nowrap="nowrap" style="width: 12%; vertical-align: top; font-family: Arial; background-color: rgb(204, 238, 255); text-align: center;">
              <div style="color: rgb(0, 0, 0);">Site 1</div>
            </td>
            <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255);">&#160;</td>
            <td nowrap="nowrap" style="width: 10%; vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255); text-align: right;">
              <div style="color: rgb(0, 0, 0);">-</div>
            </td>
            <td nowrap="nowrap" style="width: 10%; vertical-align: top; font-family: Arial; background-color: rgb(204, 238, 255); text-align: center;">&#160;</td>
            <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255);">&#160;</td>
            <td nowrap="nowrap" style="width: 20%; vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255);">
              <div style="color: rgb(0, 0, 0);">&#160;$&#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; 12.75</div>
            </td>
            <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255);">&#160;</td>
            <td nowrap="nowrap" style="width: 20%; vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255);">
              <div style="color: rgb(0, 0, 0);">&#160;$&#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160;&#160; -</div>
            </td>
          </tr>
          <tr>
            <td nowrap="nowrap" style="width: 12%; vertical-align: top; font-family: Arial; text-align: center;">
              <div style="color: rgb(0, 0, 0);">Product 3</div>
            </td>
            <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial;">&#160;</td>
            <td nowrap="nowrap" style="width: 12%; vertical-align: top; font-family: Arial; text-align: center;">
              <div style="color: rgb(0, 0, 0);">Site 1</div>
            </td>
            <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial;">&#160;</td>
            <td nowrap="nowrap" style="width: 10%; vertical-align: bottom; font-family: Arial; text-align: right;">
              <div style="color: rgb(0, 0, 0);">2</div>
            </td>
            <td nowrap="nowrap" style="width: 10%; vertical-align: top; font-family: Arial; text-align: center;">&#160;</td>
            <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial;">&#160;</td>
            <td nowrap="nowrap" style="width: 20%; vertical-align: bottom; font-family: Arial;">
              <div style="color: rgb(0, 0, 0);">&#160;$&#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; 8.75</div>
            </td>
            <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial;">&#160;</td>
            <td nowrap="nowrap" style="width: 20%; vertical-align: bottom; font-family: Arial;">
              <div style="color: rgb(0, 0, 0);">&#160;$&#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; 17.50</div>
            </td>
          </tr>
          <tr>
            <td nowrap="nowrap" style="width: 12%; vertical-align: top; font-family: Arial; background-color: rgb(204, 238, 255); text-align: center;">&#160;</td>
            <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255);">&#160;</td>
            <td nowrap="nowrap" style="width: 12%; vertical-align: top; font-family: Arial; background-color: rgb(204, 238, 255); text-align: center;">&#160;</td>
            <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255);">&#160;</td>
            <td nowrap="nowrap" style="width: 10%; vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255); text-align: right;">&#160;</td>
            <td nowrap="nowrap" style="width: 10%; vertical-align: top; font-family: Arial; background-color: rgb(204, 238, 255); text-align: center;">&#160;</td>
            <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255);">&#160;</td>
            <td nowrap="nowrap" style="width: 20%; vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255);">&#160;</td>
            <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255);">&#160;</td>
            <td nowrap="nowrap" style="width: 20%; vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255);">&#160;</td>
          </tr>
          <tr>
            <td nowrap="nowrap" style="width: 12%; vertical-align: top; font-family: Arial; text-align: center;">
              <div style="color: rgb(0, 0, 0);">Product 1</div>
            </td>
            <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial;">&#160;</td>
            <td nowrap="nowrap" style="width: 12%; vertical-align: top; font-family: Arial; text-align: center;">
              <div style="color: rgb(0, 0, 0);">Site 2</div>
            </td>
            <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial;">&#160;</td>
            <td nowrap="nowrap" style="width: 10%; vertical-align: bottom; font-family: Arial; text-align: right;">
              <div style="color: rgb(0, 0, 0);">2</div>
            </td>
            <td nowrap="nowrap" style="width: 10%; vertical-align: top; font-family: Arial; text-align: center;">&#160;</td>
            <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial;">&#160;</td>
            <td nowrap="nowrap" style="width: 20%; vertical-align: bottom; font-family: Arial;">
              <div style="color: rgb(0, 0, 0);">&#160;$&#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; 14.00</div>
            </td>
            <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial;">&#160;</td>
            <td nowrap="nowrap" style="width: 20%; vertical-align: bottom; font-family: Arial;">
              <div style="color: rgb(0, 0, 0);">&#160;$&#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; 28.00</div>
            </td>
          </tr>
          <tr>
            <td nowrap="nowrap" style="width: 12%; vertical-align: top; font-family: Arial; background-color: rgb(204, 238, 255); text-align: center;">
              <div style="color: rgb(0, 0, 0);">Product 2</div>
            </td>
            <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255);">&#160;</td>
            <td nowrap="nowrap" style="width: 12%; vertical-align: top; font-family: Arial; background-color: rgb(204, 238, 255); text-align: center;">
              <div style="color: rgb(0, 0, 0);">Site 2</div>
            </td>
            <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255);">&#160;</td>
            <td nowrap="nowrap" style="width: 10%; vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255); text-align: right;">
              <div style="color: rgb(0, 0, 0);">1</div>
            </td>
            <td nowrap="nowrap" style="width: 10%; vertical-align: top; font-family: Arial; background-color: rgb(204, 238, 255); text-align: center;">&#160;</td>
            <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255);">&#160;</td>
            <td nowrap="nowrap" style="width: 20%; vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255);">
              <div style="color: rgb(0, 0, 0);">&#160;$&#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; 14.75</div>
            </td>
            <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255);">&#160;</td>
            <td nowrap="nowrap" style="width: 20%; vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255);">
              <div style="color: rgb(0, 0, 0);">&#160;$&#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; 14.75</div>
            </td>
          </tr>
          <tr>
            <td nowrap="nowrap" style="width: 12%; vertical-align: top; font-family: Arial; text-align: center;">
              <div style="color: rgb(0, 0, 0);">Product 3</div>
            </td>
            <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial;">&#160;</td>
            <td nowrap="nowrap" style="width: 12%; vertical-align: top; font-family: Arial; text-align: center;">
              <div style="color: rgb(0, 0, 0);">Site 2</div>
            </td>
            <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial;">&#160;</td>
            <td nowrap="nowrap" style="width: 10%; vertical-align: bottom; font-family: Arial; text-align: right;">
              <div style="color: rgb(0, 0, 0);">1</div>
            </td>
            <td nowrap="nowrap" style="width: 10%; vertical-align: top; font-family: Arial; text-align: center;">&#160;</td>
            <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial;">&#160;</td>
            <td nowrap="nowrap" style="width: 20%; vertical-align: bottom; font-family: Arial;">
              <div style="color: rgb(0, 0, 0);">&#160;$&#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; 10.00</div>
            </td>
            <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial;">&#160;</td>
            <td nowrap="nowrap" style="width: 20%; vertical-align: bottom; font-family: Arial;">
              <div style="color: rgb(0, 0, 0);">&#160;$&#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; 10.00</div>
            </td>
          </tr>
          <tr>
            <td nowrap="nowrap" style="width: 12%; vertical-align: top; font-family: Arial; background-color: rgb(204, 238, 255); text-align: center;">
              <div style="color: rgb(0, 0, 0);">Product 4</div>
            </td>
            <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255);">&#160;</td>
            <td nowrap="nowrap" style="width: 12%; vertical-align: top; font-family: Arial; background-color: rgb(204, 238, 255); text-align: center;">
              <div style="color: rgb(0, 0, 0);">Site 2</div>
            </td>
            <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255);">&#160;</td>
            <td nowrap="nowrap" style="width: 10%; vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255); text-align: right;">
              <div style="color: rgb(0, 0, 0);">3</div>
            </td>
            <td nowrap="nowrap" style="width: 10%; vertical-align: top; font-family: Arial; background-color: rgb(204, 238, 255); text-align: center;">&#160;</td>
            <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255);">&#160;</td>
            <td nowrap="nowrap" style="width: 20%; vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255);">
              <div style="color: rgb(0, 0, 0);">&#160;$&#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; 11.75</div>
            </td>
            <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255);">&#160;</td>
            <td nowrap="nowrap" style="width: 20%; vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255);">
              <div style="color: rgb(0, 0, 0);">&#160;$&#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; 35.25</div>
            </td>
          </tr>
          <tr>
            <td nowrap="nowrap" style="width: 12%; vertical-align: top; font-family: Arial; text-align: center;">&#160;</td>
            <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial;">&#160;</td>
            <td nowrap="nowrap" style="width: 12%; vertical-align: top; font-family: Arial; text-align: center;">&#160;</td>
            <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial;">&#160;</td>
            <td nowrap="nowrap" style="width: 10%; vertical-align: bottom; font-family: Arial; text-align: right;">&#160;</td>
            <td nowrap="nowrap" style="width: 10%; vertical-align: top; font-family: Arial; text-align: center;">&#160;</td>
            <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial;">&#160;</td>
            <td nowrap="nowrap" style="width: 20%; vertical-align: bottom; font-family: Arial;">&#160;</td>
            <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial;">&#160;</td>
            <td nowrap="nowrap" style="width: 20%; vertical-align: bottom; font-family: Arial;">&#160;</td>
          </tr>
          <tr>
            <td nowrap="nowrap" style="width: 12%; vertical-align: top; font-family: Arial; background-color: rgb(204, 238, 255); text-align: center;">
              <div style="color: rgb(0, 0, 0);">Product 3</div>
            </td>
            <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255);">&#160;</td>
            <td nowrap="nowrap" style="width: 12%; vertical-align: top; font-family: Arial; background-color: rgb(204, 238, 255); text-align: center;">
              <div style="color: rgb(0, 0, 0);">Site 3</div>
            </td>
            <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255);">&#160;</td>
            <td nowrap="nowrap" style="width: 10%; vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255); text-align: right;">
              <div style="color: rgb(0, 0, 0);">1</div>
            </td>
            <td nowrap="nowrap" style="width: 10%; vertical-align: top; font-family: Arial; background-color: rgb(204, 238, 255); text-align: center;">&#160;</td>
            <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255);">&#160;</td>
            <td nowrap="nowrap" style="width: 20%; vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255);">
              <div style="color: rgb(0, 0, 0);">&#160;$&#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; 10.00</div>
            </td>
            <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255);">&#160;</td>
            <td nowrap="nowrap" style="width: 20%; vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255);">
              <div style="color: rgb(0, 0, 0);">&#160;$&#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; 10.00</div>
            </td>
          </tr>
          <tr>
            <td nowrap="nowrap" style="width: 12%; vertical-align: top; font-family: Arial; text-align: center;">
              <div style="color: rgb(0, 0, 0);">Product 2</div>
            </td>
            <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial;">&#160;</td>
            <td nowrap="nowrap" style="width: 12%; vertical-align: top; font-family: Arial; text-align: center;">
              <div style="color: rgb(0, 0, 0);">Site 3</div>
            </td>
            <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial;">&#160;</td>
            <td nowrap="nowrap" style="width: 10%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); font-family: Arial; text-align: right;">
              <div style="color: rgb(0, 0, 0);">3</div>
            </td>
            <td nowrap="nowrap" style="width: 10%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); font-family: Arial; text-align: center;">&#160;</td>
            <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial;">&#160;</td>
            <td nowrap="nowrap" style="width: 20%; vertical-align: bottom; font-family: Arial;">
              <div style="color: rgb(0, 0, 0);">&#160;$&#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; 15.00</div>
            </td>
            <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial;">&#160;</td>
            <td nowrap="nowrap" style="width: 20%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); font-family: Arial;">
              <div style="color: rgb(0, 0, 0);">&#160;$&#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; 45.00</div>
            </td>
          </tr>
          <tr>
            <td nowrap="nowrap" style="vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255);" colspan="3">
              <div style="text-align: center; color: rgb(0, 0, 0);">Total Volume Sold</div>
            </td>
            <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255);">&#160;</td>
            <td nowrap="nowrap" style="width: 10%; vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255); text-align: right;">
              <div style="color: rgb(0, 0, 0);">19</div>
            </td>
            <td nowrap="nowrap" style="width: 10%; vertical-align: top; font-family: Arial; background-color: rgb(204, 238, 255);">&#160;</td>
            <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255);">&#160;</td>
            <td nowrap="nowrap" style="width: 20%; vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255);">&#160;</td>
            <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255);">&#160;</td>
            <td nowrap="nowrap" style="width: 20%; vertical-align: bottom; font-family: Arial; background-color: rgb(204, 238, 255);">
              <div style="color: rgb(0, 0, 0);">&#160;$&#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; 244.50</div>
            </td>
          </tr>
          <tr>
            <td nowrap="nowrap" style="vertical-align: bottom; font-family: Arial;" colspan="3">
              <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">Reported ASP</div>
            </td>
            <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial;">&#160;</td>
            <td nowrap="nowrap" style="width: 10%; vertical-align: bottom; font-family: Arial; text-align: right;">&#160;</td>
            <td nowrap="nowrap" style="width: 10%; vertical-align: bottom; font-family: Arial;">&#160;</td>
            <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial;">&#160;</td>
            <td nowrap="nowrap" style="width: 20%; vertical-align: bottom; font-family: Arial;">&#160;</td>
            <td nowrap="nowrap" style="width: 2.25%; vertical-align: bottom; font-family: Arial;">&#160;</td>
            <td nowrap="nowrap" style="width: 20%; vertical-align: bottom; font-family: Arial;">
              <div style="color: rgb(0, 0, 0); font-weight: bold;">&#160;$&#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; 12.87</div>
            </td>
          </tr>

      </table>
      <div><br>
      </div>
      <div><br>
      </div>
    </div>
    <div style="font-family: Arial;"><br>
    </div>
    <div id="DSPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
      <div style="text-align: center;" id="DSPFPageNumberArea"><font style="font-family: Arial; font-size: 8pt; font-weight: normal; font-style: normal;" id="DSPFPageNumber">3</font></div>
      <div id="DSPFPageBreak" style="page-break-after:always;">
        <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #BFBFBF; background-color: #BFBFBF; clear: both;"></div>
    </div>
    <div style="font-family: Arial;"><br>
    </div>
    <div style="text-align: justify; font-family: Arial;"><br>
      <table cellspacing="0" cellpadding="0" border="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">

          <tr>
            <td nowrap="nowrap" style="vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); font-family: Arial; text-align: center;" colspan="7">
              <div style="color: rgb(0, 0, 0); font-weight: bold;">Calculation of Impact from Price Changes</div>
            </td>
          </tr>
          <tr>
            <td nowrap="nowrap" style="width: 10%; vertical-align: bottom; font-family: Arial; text-align: center;">&#160;</td>
            <td nowrap="nowrap" style="width: 10.02%; vertical-align: bottom; font-family: Arial; text-align: center;">&#160;</td>
            <td nowrap="nowrap" style="width: 10%; vertical-align: bottom; font-family: Arial; text-align: center;" colspan="2">
              <div style="color: rgb(0, 0, 0);">Current Period</div>
            </td>
            <td nowrap="nowrap" style="width: 10%; vertical-align: bottom; font-family: Arial; text-align: center;">
              <div style="color: rgb(0, 0, 0);">Weighting of</div>
            </td>
            <td nowrap="nowrap" style="width: 10%; vertical-align: bottom; font-family: Arial; text-align: center;">
              <div style="color: rgb(0, 0, 0);">Period-Over-Period</div>
            </td>
            <td nowrap="nowrap" style="width: 10%; vertical-align: bottom; font-family: Arial; text-align: center;">
              <div style="color: rgb(0, 0, 0);">Weighted</div>
            </td>
          </tr>
          <tr>
            <td nowrap="nowrap" style="width: 10%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); font-family: Arial; text-align: center;">
              <div style="color: rgb(0, 0, 0);">Product</div>
            </td>
            <td nowrap="nowrap" style="width: 10.02%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); font-family: Arial; text-align: center;">
              <div style="color: rgb(0, 0, 0);">Location</div>
            </td>
            <td nowrap="nowrap" style="width: 10%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); font-family: Arial; text-align: center;" colspan="2">
              <div style="color: rgb(0, 0, 0);">Quantity Sold</div>
            </td>
            <td nowrap="nowrap" style="width: 10%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); font-family: Arial; text-align: center;">
              <div style="color: rgb(0, 0, 0);">price change</div>
            </td>
            <td nowrap="nowrap" style="width: 10%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); font-family: Arial; text-align: center;">
              <div style="color: rgb(0, 0, 0);">Pricing Change</div>
            </td>
            <td nowrap="nowrap" style="width: 10%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); font-family: Arial; text-align: center;">
              <div style="color: rgb(0, 0, 0);">Price Change</div>
            </td>
          </tr>
          <tr>
            <td nowrap="nowrap" style="width: 10%; vertical-align: bottom; font-family: Arial; text-align: center; background-color: rgb(204, 238, 255);">
              <div style="color: rgb(0, 0, 0);">Product 1</div>
            </td>
            <td nowrap="nowrap" style="width: 10.02%; vertical-align: bottom; font-family: Arial; text-align: center; background-color: rgb(204, 238, 255);">
              <div style="color: rgb(0, 0, 0);">Site 1</div>
            </td>
            <td nowrap="nowrap" style="width: 5%; vertical-align: bottom; font-family: Arial; text-align: right; background-color: rgb(204, 238, 255);">
              <div style="color: rgb(0, 0, 0);">4</div>
            </td>
            <td nowrap="nowrap" style="width: 5%; vertical-align: bottom; font-family: Arial; text-align: center; background-color: rgb(204, 238, 255);">&#160;</td>
            <td nowrap="nowrap" style="width: 10%; vertical-align: bottom; font-family: Arial; text-align: center; background-color: rgb(204, 238, 255);">
              <div style="color: rgb(0, 0, 0);">20%</div>
            </td>
            <td nowrap="nowrap" style="width: 10%; vertical-align: bottom; font-family: Arial; text-align: center; background-color: rgb(204, 238, 255);">
              <div style="margin-left: 44.25pt; color: rgb(0, 0, 0);">$1.00</div>
            </td>
            <td nowrap="nowrap" style="width: 10%; vertical-align: bottom; font-family: Arial; text-align: center; background-color: rgb(204, 238, 255);">
              <div style="color: rgb(0, 0, 0);">$ 0.20</div>
            </td>
          </tr>
          <tr>
            <td nowrap="nowrap" style="width: 10%; vertical-align: bottom; font-family: Arial; text-align: center;">&#160;</td>
            <td nowrap="nowrap" style="width: 10.02%; vertical-align: bottom; font-family: Arial; text-align: center;">&#160;</td>
            <td nowrap="nowrap" style="width: 5%; vertical-align: bottom; font-family: Arial; text-align: right;">&#160;</td>
            <td nowrap="nowrap" style="width: 5%; vertical-align: bottom; font-family: Arial; text-align: center;">&#160;</td>
            <td nowrap="nowrap" style="width: 10%; vertical-align: bottom; font-family: Arial; text-align: center;">&#160;</td>
            <td nowrap="nowrap" style="width: 10%; vertical-align: bottom; font-family: Arial; text-align: center;">&#160;</td>
            <td nowrap="nowrap" style="width: 10%; vertical-align: bottom; font-family: Arial; text-align: center;">&#160;</td>
          </tr>
          <tr>
            <td nowrap="nowrap" style="width: 10%; vertical-align: bottom; font-family: Arial; text-align: center; background-color: rgb(204, 238, 255);">
              <div style="color: rgb(0, 0, 0);">Product 2</div>
            </td>
            <td nowrap="nowrap" style="width: 10.02%; vertical-align: bottom; font-family: Arial; text-align: center; background-color: rgb(204, 238, 255);">
              <div style="color: rgb(0, 0, 0);">Site 1</div>
            </td>
            <td nowrap="nowrap" style="width: 5%; vertical-align: bottom; font-family: Arial; text-align: right; background-color: rgb(204, 238, 255);">
              <div style="color: rgb(0, 0, 0);">1</div>
            </td>
            <td nowrap="nowrap" style="width: 5%; vertical-align: bottom; font-family: Arial; text-align: center; background-color: rgb(204, 238, 255);">&#160;</td>
            <td nowrap="nowrap" style="width: 10%; vertical-align: bottom; font-family: Arial; text-align: center; background-color: rgb(204, 238, 255);">
              <div style="color: rgb(0, 0, 0);">5%</div>
            </td>
            <td nowrap="nowrap" style="width: 10%; vertical-align: bottom; font-family: Arial; text-align: center; background-color: rgb(204, 238, 255);">
              <div style="color: rgb(0, 0, 0);">Excluded as Not Like-For-Like</div>
            </td>
            <td nowrap="nowrap" style="width: 10%; vertical-align: bottom; font-family: Arial; text-align: center; background-color: rgb(204, 238, 255);">&#160;</td>
          </tr>
          <tr>
            <td nowrap="nowrap" style="width: 10%; vertical-align: bottom; font-family: Arial; text-align: center;">
              <div style="color: rgb(0, 0, 0);">Product 3</div>
            </td>
            <td nowrap="nowrap" style="width: 10.02%; vertical-align: bottom; font-family: Arial; text-align: center;">
              <div style="color: rgb(0, 0, 0);">Site 1</div>
            </td>
            <td nowrap="nowrap" style="width: 5%; vertical-align: bottom; font-family: Arial; text-align: right;">
              <div style="color: rgb(0, 0, 0);">2</div>
            </td>
            <td nowrap="nowrap" style="width: 5%; vertical-align: bottom; font-family: Arial; text-align: center;">&#160;</td>
            <td nowrap="nowrap" style="width: 10%; vertical-align: bottom; font-family: Arial; text-align: center;">
              <div style="color: rgb(0, 0, 0);">10%</div>
            </td>
            <td nowrap="nowrap" style="width: 10%; vertical-align: bottom; font-family: Arial; text-align: center;">
              <div style="margin-left: 44.25pt; color: rgb(0, 0, 0);">$1.25</div>
            </td>
            <td nowrap="nowrap" style="width: 10%; vertical-align: bottom; font-family: Arial; text-align: center;">
              <div style="color: rgb(0, 0, 0);">$&#160; 0.12</div>
            </td>
          </tr>
          <tr>
            <td nowrap="nowrap" style="width: 10%; vertical-align: bottom; font-family: Arial; text-align: center; background-color: rgb(204, 238, 255);">&#160;</td>
            <td nowrap="nowrap" style="width: 10.02%; vertical-align: bottom; font-family: Arial; text-align: center; background-color: rgb(204, 238, 255);">&#160;</td>
            <td nowrap="nowrap" style="width: 5%; vertical-align: bottom; font-family: Arial; text-align: right; background-color: rgb(204, 238, 255);">&#160;</td>
            <td nowrap="nowrap" style="width: 5%; vertical-align: bottom; font-family: Arial; text-align: center; background-color: rgb(204, 238, 255);">&#160;</td>
            <td nowrap="nowrap" style="width: 10%; vertical-align: bottom; font-family: Arial; text-align: center; background-color: rgb(204, 238, 255);">&#160;</td>
            <td nowrap="nowrap" style="width: 10%; vertical-align: bottom; font-family: Arial; text-align: center; background-color: rgb(204, 238, 255);">&#160;</td>
            <td nowrap="nowrap" style="width: 10%; vertical-align: bottom; font-family: Arial; text-align: center; background-color: rgb(204, 238, 255);">&#160;</td>
          </tr>
          <tr>
            <td nowrap="nowrap" style="width: 10%; vertical-align: bottom; font-family: Arial; text-align: center;">
              <div style="color: rgb(0, 0, 0);">Product 1</div>
            </td>
            <td nowrap="nowrap" style="width: 10.02%; vertical-align: bottom; font-family: Arial; text-align: center;">
              <div style="color: rgb(0, 0, 0);">Site 2</div>
            </td>
            <td nowrap="nowrap" style="width: 5%; vertical-align: bottom; font-family: Arial; text-align: right;">
              <div style="color: rgb(0, 0, 0);">2</div>
            </td>
            <td nowrap="nowrap" style="width: 5%; vertical-align: bottom; font-family: Arial; text-align: center;">&#160;</td>
            <td nowrap="nowrap" style="width: 10%; vertical-align: bottom; font-family: Arial; text-align: center;">
              <div style="color: rgb(0, 0, 0);">10%</div>
            </td>
            <td nowrap="nowrap" style="width: 10%; vertical-align: bottom; font-family: Arial; text-align: center;">
              <div style="margin-left: 44.25pt; color: rgb(0, 0, 0);">$2.00</div>
            </td>
            <td nowrap="nowrap" style="width: 10%; vertical-align: bottom; font-family: Arial; text-align: center;">
              <div style="color: rgb(0, 0, 0);">$&#160; 0.20</div>
            </td>
          </tr>
          <tr>
            <td nowrap="nowrap" style="width: 10%; vertical-align: bottom; font-family: Arial; text-align: center; background-color: rgb(204, 238, 255);">
              <div style="color: rgb(0, 0, 0);">Product 2</div>
            </td>
            <td nowrap="nowrap" style="width: 10.02%; vertical-align: bottom; font-family: Arial; text-align: center; background-color: rgb(204, 238, 255);">
              <div style="color: rgb(0, 0, 0);">Site 2</div>
            </td>
            <td nowrap="nowrap" style="width: 5%; vertical-align: bottom; font-family: Arial; text-align: right; background-color: rgb(204, 238, 255);">
              <div style="color: rgb(0, 0, 0);">2</div>
            </td>
            <td nowrap="nowrap" style="width: 5%; vertical-align: bottom; font-family: Arial; text-align: center; background-color: rgb(204, 238, 255);">&#160;</td>
            <td nowrap="nowrap" style="width: 10%; vertical-align: bottom; font-family: Arial; text-align: center; background-color: rgb(204, 238, 255);">
              <div style="color: rgb(0, 0, 0);">10%</div>
            </td>
            <td nowrap="nowrap" style="width: 10%; vertical-align: bottom; font-family: Arial; text-align: center; background-color: rgb(204, 238, 255);">
              <div style="margin-left: 44.25pt; color: rgb(0, 0, 0);">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;-</div>
            </td>
            <td nowrap="nowrap" style="width: 10%; vertical-align: bottom; font-family: Arial; text-align: center; background-color: rgb(204, 238, 255);">
              <div style="color: rgb(0, 0, 0);">$&#160; &#160; &#160; &#160; -</div>
            </td>
          </tr>
          <tr>
            <td nowrap="nowrap" style="width: 10%; vertical-align: bottom; font-family: Arial; text-align: center;">
              <div style="color: rgb(0, 0, 0);">Product 3</div>
            </td>
            <td nowrap="nowrap" style="width: 10.02%; vertical-align: bottom; font-family: Arial; text-align: center;">
              <div style="color: rgb(0, 0, 0);">Site 2</div>
            </td>
            <td nowrap="nowrap" style="width: 5%; vertical-align: bottom; font-family: Arial; text-align: right;">
              <div style="color: rgb(0, 0, 0);">4</div>
            </td>
            <td nowrap="nowrap" style="width: 5%; vertical-align: bottom; font-family: Arial; text-align: center;">&#160;</td>
            <td nowrap="nowrap" style="width: 10%; vertical-align: bottom; font-family: Arial; text-align: center;">
              <div style="color: rgb(0, 0, 0);">20%</div>
            </td>
            <td nowrap="nowrap" style="width: 10%; vertical-align: bottom; font-family: Arial; text-align: center;">
              <div style="margin-left: 44.25pt; color: rgb(0, 0, 0);">$0.25</div>
            </td>
            <td nowrap="nowrap" style="width: 10%; vertical-align: bottom; font-family: Arial; text-align: center;">
              <div style="color: rgb(0, 0, 0);">$&#160; 0.05</div>
            </td>
          </tr>
          <tr>
            <td nowrap="nowrap" style="width: 10%; vertical-align: bottom; font-family: Arial; text-align: center; background-color: rgb(204, 238, 255);">
              <div style="color: rgb(0, 0, 0);">Product 4</div>
            </td>
            <td nowrap="nowrap" style="width: 10.02%; vertical-align: bottom; font-family: Arial; text-align: center; background-color: rgb(204, 238, 255);">
              <div style="color: rgb(0, 0, 0);">Site 2</div>
            </td>
            <td nowrap="nowrap" style="width: 5%; vertical-align: bottom; font-family: Arial; text-align: right; background-color: rgb(204, 238, 255);">
              <div style="color: rgb(0, 0, 0);">2</div>
            </td>
            <td nowrap="nowrap" style="width: 5%; vertical-align: bottom; font-family: Arial; text-align: center; background-color: rgb(204, 238, 255);">&#160;</td>
            <td nowrap="nowrap" style="width: 10%; vertical-align: bottom; font-family: Arial; text-align: center; background-color: rgb(204, 238, 255);">
              <div style="color: rgb(0, 0, 0);">10%</div>
            </td>
            <td nowrap="nowrap" style="width: 10%; vertical-align: bottom; font-family: Arial; text-align: center; background-color: rgb(204, 238, 255);">
              <div style="margin-left: 44.25pt; color: rgb(0, 0, 0);">$0.25</div>
            </td>
            <td nowrap="nowrap" style="width: 10%; vertical-align: bottom; font-family: Arial; text-align: center; background-color: rgb(204, 238, 255);">
              <div style="color: rgb(0, 0, 0);">$&#160; 0.03</div>
            </td>
          </tr>
          <tr>
            <td nowrap="nowrap" style="width: 10%; vertical-align: bottom; font-family: Arial; text-align: center;">&#160;</td>
            <td nowrap="nowrap" style="width: 10.02%; vertical-align: bottom; font-family: Arial; text-align: center;">&#160;</td>
            <td nowrap="nowrap" style="width: 5%; vertical-align: bottom; font-family: Arial; text-align: right;">&#160;</td>
            <td nowrap="nowrap" style="width: 5%; vertical-align: bottom; font-family: Arial; text-align: center;">&#160;</td>
            <td nowrap="nowrap" style="width: 10%; vertical-align: bottom; font-family: Arial; text-align: center;">&#160;</td>
            <td nowrap="nowrap" style="width: 10%; vertical-align: bottom; font-family: Arial; text-align: center;">&#160;</td>
            <td nowrap="nowrap" style="width: 10%; vertical-align: bottom; font-family: Arial; text-align: center;">&#160;</td>
          </tr>
          <tr>
            <td nowrap="nowrap" style="width: 10%; vertical-align: bottom; font-family: Arial; text-align: center; background-color: rgb(204, 238, 255);">
              <div style="color: rgb(0, 0, 0);">Product 3</div>
            </td>
            <td nowrap="nowrap" style="width: 10.02%; vertical-align: bottom; font-family: Arial; text-align: center; background-color: rgb(204, 238, 255);">
              <div style="color: rgb(0, 0, 0);">Site 3</div>
            </td>
            <td nowrap="nowrap" style="width: 5%; vertical-align: bottom; font-family: Arial; text-align: right; background-color: rgb(204, 238, 255);">
              <div style="color: rgb(0, 0, 0);">-</div>
            </td>
            <td nowrap="nowrap" style="width: 5%; vertical-align: bottom; font-family: Arial; text-align: center; background-color: rgb(204, 238, 255);">&#160;</td>
            <td nowrap="nowrap" style="width: 10%; vertical-align: bottom; font-family: Arial; text-align: center; background-color: rgb(204, 238, 255);">
              <div style="color: rgb(0, 0, 0);">0%</div>
            </td>
            <td nowrap="nowrap" style="width: 10%; vertical-align: bottom; font-family: Arial; text-align: center; background-color: rgb(204, 238, 255);">
              <div style="color: rgb(0, 0, 0);">&#160;Excluded as Not Like-For-Like</div>
            </td>
            <td nowrap="nowrap" style="width: 10%; vertical-align: bottom; font-family: Arial; text-align: center; background-color: rgb(204, 238, 255);">&#160;</td>
          </tr>
          <tr>
            <td nowrap="nowrap" style="width: 10%; vertical-align: bottom; font-family: Arial; text-align: center;">
              <div style="color: rgb(0, 0, 0);">Product 2</div>
            </td>
            <td nowrap="nowrap" style="width: 10.02%; vertical-align: bottom; font-family: Arial; text-align: center;">
              <div style="color: rgb(0, 0, 0);">Site 3</div>
            </td>
            <td nowrap="nowrap" style="width: 5%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); font-family: Arial; text-align: right;">
              <div style="color: rgb(0, 0, 0);">3</div>
            </td>
            <td nowrap="nowrap" style="width: 5%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); font-family: Arial; text-align: center;">&#160;</td>
            <td nowrap="nowrap" style="width: 10%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); font-family: Arial; text-align: center;">
              <div style="color: rgb(0, 0, 0);">15%</div>
            </td>
            <td nowrap="nowrap" style="width: 10%; vertical-align: bottom; font-family: Arial; text-align: center;">
              <div style="margin-left: 44.25pt; color: rgb(0, 0, 0);">$0.75</div>
            </td>
            <td nowrap="nowrap" style="width: 10%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); font-family: Arial; text-align: center;">
              <div style="color: rgb(0, 0, 0);">$&#160; 0.11</div>
            </td>
          </tr>
          <tr>
            <td nowrap="nowrap" style="width: 10%; vertical-align: bottom; font-family: Arial; text-align: center; background-color: rgb(204, 238, 255);">
              <div style="color: rgb(0, 0, 0);">Total</div>
            </td>
            <td nowrap="nowrap" style="width: 10.02%; vertical-align: bottom; font-family: Arial; text-align: center; background-color: rgb(204, 238, 255);">&#160;</td>
            <td nowrap="nowrap" style="width: 5%; vertical-align: bottom; border-top: 2px solid rgb(0, 0, 0); font-family: Arial; text-align: right; background-color: rgb(204, 238, 255);">
              <div style="color: rgb(0, 0, 0);">20</div>
            </td>
            <td nowrap="nowrap" style="width: 5%; vertical-align: bottom; border-top: 2px solid rgb(0, 0, 0); font-family: Arial; text-align: center; background-color: rgb(204, 238, 255);">&#160;</td>
            <td nowrap="nowrap" style="width: 10%; vertical-align: bottom; border-top: 2px solid rgb(0, 0, 0); font-family: Arial; text-align: center; background-color: rgb(204, 238, 255);">
              <div style="color: rgb(0, 0, 0);">100%</div>
            </td>
            <td nowrap="nowrap" style="width: 10%; vertical-align: bottom; font-family: Arial; text-align: center; background-color: rgb(204, 238, 255);">&#160;</td>
            <td nowrap="nowrap" style="width: 10%; vertical-align: bottom; border-top: 2px solid rgb(0, 0, 0); font-family: Arial; text-align: center; background-color: rgb(204, 238, 255);">
              <div style="color: rgb(0, 0, 0);">$&#160; 0.71</div>
            </td>
          </tr>

      </table>
      <br>
    </div>
    <div style="text-align: justify; font-family: Arial;">In this example, the mix-adjusted ASP for the current period is $13.58 per unit (which is the sum of the prior-year reported average selling price of $12.87 and the $0.71 impact of like-for-like
      price changes calculated above).</div>
    <div style="font-family: Arial;"><br>
    </div>
    <div style="text-align: justify; font-family: Arial;">In consideration of the Staff&#8217;s comment, the Company plans to include disclosure in its future periodic reports about its usage of the non-GAAP mix-adjusted ASP measure similar to the following
      illustrative disclosure and reconciliation commencing with the Company&#8217;s next periodic report after the Staff&#8217;s comment letter has been closed:</div>
    <div style="font-family: Arial;"><br>
    </div>
    <div style="text-align: justify; margin-left: 31.5pt; font-family: Arial;">Mix-adjusted average selling price (mix-adjusted ASP) is a non-GAAP measure that excludes the impact of period-over-period product, geographic and other mix on the average
      selling price. Mix-adjusted ASP is calculated by comparing current-period shipments to like-for-like shipments in the comparable prior period. Management uses this metric to evaluate the realization of pricing changes and believes this information is
      useful to investors. The following reconciles reported average selling price to mix-adjusted ASP for the current period and corresponding variance versus the prior period.</div>
    <div style="font-family: Arial;"><br>
    </div>
    <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000; width: 100%;" id="z207edce930c04ee78d526202dddefbf6">

        <tr>
          <td valign="bottom" style="vertical-align: bottom; font-family: Arial; padding-bottom: 2px;">&#160;</td>
          <td valign="bottom" style="font-family: Arial; vertical-align: bottom; padding-bottom: 2px;" colspan="1">&#160;</td>
          <td style="vertical-align: bottom; font-family: Arial; border-bottom: 2px solid rgb(0, 0, 0); text-align: center;" colspan="2">
            <div>Current Period</div>
          </td>
          <td valign="bottom" nowrap="nowrap" style="font-family: Arial; vertical-align: bottom; border-bottom: #000000 solid 2px;" colspan="1">&#160;</td>
          <td valign="bottom" style="font-family: Arial; vertical-align: bottom; padding-bottom: 2px;" colspan="1">&#160;</td>
          <td style="vertical-align: bottom; font-family: Arial; border-bottom: 2px solid rgb(0, 0, 0); text-align: center;" colspan="2">
            <div>Prior Period</div>
          </td>
          <td valign="bottom" nowrap="nowrap" style="font-family: Arial; vertical-align: bottom; border-bottom: #000000 solid 2px;" colspan="1">&#160;</td>
        </tr>
        <tr>
          <td valign="bottom" style="vertical-align: bottom; font-family: Arial; width: 76%; padding-bottom: 4px; background-color: #CCEEFF;">
            <div>Reported average selling price</div>
          </td>
          <td valign="bottom" nowrap="nowrap" style="font-family: Arial; vertical-align: bottom; width: 1%; padding-bottom: 4px; background-color: #CCEEFF;" colspan="1">&#160;</td>
          <td valign="bottom" nowrap="nowrap" style="font-family: Arial; vertical-align: bottom; width: 1%; padding-bottom: 4px; background-color: #CCEEFF;" colspan="1">
            <div>$</div>
          </td>
          <td valign="bottom" nowrap="nowrap" style="font-family: Arial; vertical-align: bottom; text-align: right; width: 9%; padding-bottom: 4px; background-color: #CCEEFF;" colspan="1">
            <div>13.39</div>
          </td>
          <td valign="bottom" nowrap="nowrap" style="font-family: Arial; vertical-align: bottom; width: 1%; padding-bottom: 4px; background-color: #CCEEFF;" colspan="1">&#160;</td>
          <td valign="bottom" nowrap="nowrap" style="font-family: Arial; vertical-align: bottom; width: 1%; padding-bottom: 4px; background-color: #CCEEFF;" colspan="1">&#160;</td>
          <td valign="bottom" nowrap="nowrap" style="font-family: Arial; vertical-align: bottom; width: 1%; border-bottom: #000000 double 4px; background-color: #CCEEFF;" colspan="1">
            <div>$</div>
          </td>
          <td valign="bottom" nowrap="nowrap" style="font-family: Arial; vertical-align: bottom; text-align: right; width: 9%; border-bottom: #000000 double 4px; background-color: #CCEEFF;" colspan="1">
            <div>12.87</div>
          </td>
          <td valign="bottom" nowrap="nowrap" style="font-family: Arial; vertical-align: bottom; width: 1%; border-bottom: #000000 double 4px; background-color: #CCEEFF;" colspan="1">&#160;</td>
        </tr>
        <tr>
          <td valign="bottom" style="vertical-align: bottom; font-family: Arial; width: 76%; padding-bottom: 2px;">
            <div>Adjustment for impact of product, geographic and other mix</div>
          </td>
          <td valign="bottom" nowrap="nowrap" style="font-family: Arial; vertical-align: bottom; width: 1%; padding-bottom: 2px;" colspan="1">&#160;</td>
          <td valign="bottom" nowrap="nowrap" style="font-family: Arial; vertical-align: bottom; width: 1%; border-bottom: #000000 solid 2px;" colspan="1">&#160;</td>
          <td valign="bottom" nowrap="nowrap" style="font-family: Arial; vertical-align: bottom; text-align: right; width: 9%; border-bottom: #000000 solid 2px;" colspan="1">
            <div>0.19</div>
          </td>
          <td valign="bottom" nowrap="nowrap" style="font-family: Arial; vertical-align: bottom; width: 1%; border-bottom: #000000 solid 2px;" colspan="1">&#160;</td>
          <td valign="bottom" nowrap="nowrap" style="font-family: Arial; vertical-align: bottom; width: 1%; padding-bottom: 2px;" colspan="1">&#160;</td>
          <td valign="bottom" nowrap="nowrap" style="font-family: Arial; vertical-align: bottom; width: 1%; padding-bottom: 2px;" colspan="1">&#160;</td>
          <td valign="bottom" nowrap="nowrap" style="font-family: Arial; vertical-align: bottom; text-align: right; width: 9%; padding-bottom: 2px;" colspan="1">&#160;</td>
          <td valign="bottom" nowrap="nowrap" style="font-family: Arial; vertical-align: bottom; width: 1%; padding-bottom: 2px;" colspan="1">&#160;</td>
        </tr>
        <tr>
          <td valign="bottom" style="vertical-align: bottom; font-family: Arial; width: 76%; padding-bottom: 4px; background-color: #CCEEFF;">
            <div>Mix-adjusted average selling price</div>
          </td>
          <td valign="bottom" nowrap="nowrap" style="font-family: Arial; vertical-align: bottom; width: 1%; padding-bottom: 4px; background-color: #CCEEFF;" colspan="1">&#160;</td>
          <td valign="bottom" nowrap="nowrap" style="font-family: Arial; vertical-align: bottom; width: 1%; border-bottom: #000000 double 4px; background-color: #CCEEFF;" colspan="1">
            <div>$</div>
          </td>
          <td valign="bottom" nowrap="nowrap" style="font-family: Arial; vertical-align: bottom; text-align: right; width: 9%; border-bottom: #000000 double 4px; background-color: #CCEEFF;" colspan="1">
            <div>13.58</div>
          </td>
          <td valign="bottom" nowrap="nowrap" style="font-family: Arial; vertical-align: bottom; width: 1%; border-bottom: #000000 double 4px; background-color: #CCEEFF;" colspan="1">&#160;</td>
          <td valign="bottom" nowrap="nowrap" style="font-family: Arial; vertical-align: bottom; width: 1%; padding-bottom: 4px; background-color: #CCEEFF;" colspan="1">&#160;</td>
          <td valign="bottom" nowrap="nowrap" style="font-family: Arial; vertical-align: bottom; width: 1%; padding-bottom: 4px; background-color: #CCEEFF;" colspan="1">&#160;</td>
          <td valign="bottom" nowrap="nowrap" style="font-family: Arial; vertical-align: bottom; text-align: right; width: 9%; padding-bottom: 4px; background-color: #CCEEFF;" colspan="1">&#160;</td>
          <td valign="bottom" nowrap="nowrap" style="font-family: Arial; vertical-align: bottom; width: 1%; padding-bottom: 4px; background-color: #CCEEFF;" colspan="1">&#160;</td>
        </tr>
        <tr>
          <td valign="bottom" style="vertical-align: bottom; font-family: Arial; width: 76%;">&#160;</td>
          <td valign="bottom" nowrap="nowrap" style="font-family: Arial; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>
          <td valign="bottom" nowrap="nowrap" style="font-family: Arial; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>
          <td valign="bottom" nowrap="nowrap" style="font-family: Arial; vertical-align: bottom; text-align: right; width: 9%;" colspan="1">&#160;</td>
          <td valign="bottom" nowrap="nowrap" style="font-family: Arial; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>
          <td valign="bottom" nowrap="nowrap" style="font-family: Arial; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>
          <td valign="bottom" nowrap="nowrap" style="font-family: Arial; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>
          <td valign="bottom" nowrap="nowrap" style="font-family: Arial; vertical-align: bottom; text-align: right; width: 9%;" colspan="1">&#160;</td>
          <td valign="bottom" nowrap="nowrap" style="font-family: Arial; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>
        </tr>
        <tr>
          <td valign="bottom" style="vertical-align: bottom; font-family: Arial; width: 76%; padding-bottom: 4px; background-color: #CCEEFF;">
            <div>Reported average selling price variance</div>
          </td>
          <td valign="bottom" nowrap="nowrap" style="font-family: Arial; vertical-align: bottom; width: 1%; padding-bottom: 4px; background-color: #CCEEFF;" colspan="1">&#160;</td>
          <td valign="bottom" nowrap="nowrap" style="font-family: Arial; vertical-align: bottom; width: 1%; border-bottom: #000000 double 4px; background-color: #CCEEFF;" colspan="1">&#160;</td>
          <td valign="bottom" nowrap="nowrap" style="font-family: Arial; vertical-align: bottom; text-align: right; width: 9%; border-bottom: #000000 double 4px; background-color: #CCEEFF;" colspan="1">
            <div>4.0</div>
          </td>
          <td valign="bottom" nowrap="nowrap" style="font-family: Arial; vertical-align: bottom; width: 1%; border-bottom: #000000 double 4px; background-color: #CCEEFF;" colspan="1">
            <div>%</div>
          </td>
          <td valign="bottom" nowrap="nowrap" style="font-family: Arial; vertical-align: bottom; width: 1%; padding-bottom: 4px; background-color: #CCEEFF;" colspan="1">&#160;</td>
          <td valign="bottom" nowrap="nowrap" style="font-family: Arial; vertical-align: bottom; width: 1%; padding-bottom: 4px; background-color: #CCEEFF;" colspan="1">&#160;</td>
          <td valign="bottom" nowrap="nowrap" style="font-family: Arial; vertical-align: bottom; text-align: right; width: 9%; padding-bottom: 4px; background-color: #CCEEFF;" colspan="1">&#160;</td>
          <td valign="bottom" nowrap="nowrap" style="font-family: Arial; vertical-align: bottom; width: 1%; padding-bottom: 4px; background-color: #CCEEFF;" colspan="1">&#160;</td>
        </tr>
        <tr>
          <td valign="bottom" style="vertical-align: bottom; font-family: Arial; width: 76%; padding-bottom: 4px;">
            <div>Mix-adjusted ASP variance</div>
          </td>
          <td valign="bottom" nowrap="nowrap" style="font-family: Arial; vertical-align: bottom; width: 1%; padding-bottom: 4px;" colspan="1">&#160;</td>
          <td valign="bottom" nowrap="nowrap" style="font-family: Arial; vertical-align: bottom; width: 1%; border-bottom: #000000 double 4px;" colspan="1">&#160;</td>
          <td valign="bottom" nowrap="nowrap" style="font-family: Arial; vertical-align: bottom; text-align: right; width: 9%; border-bottom: #000000 double 4px;" colspan="1">
            <div>5.5</div>
          </td>
          <td valign="bottom" nowrap="nowrap" style="font-family: Arial; vertical-align: bottom; width: 1%; border-bottom: #000000 double 4px;" colspan="1">
            <div>%</div>
          </td>
          <td valign="bottom" nowrap="nowrap" style="font-family: Arial; vertical-align: bottom; width: 1%; padding-bottom: 4px;" colspan="1">&#160;</td>
          <td valign="bottom" nowrap="nowrap" style="font-family: Arial; vertical-align: bottom; width: 1%; padding-bottom: 4px;" colspan="1">&#160;</td>
          <td valign="bottom" nowrap="nowrap" style="font-family: Arial; vertical-align: bottom; text-align: right; width: 9%; padding-bottom: 4px;" colspan="1">&#160;</td>
          <td valign="bottom" nowrap="nowrap" style="font-family: Arial; vertical-align: bottom; width: 1%; padding-bottom: 4px;" colspan="1">&#160;</td>
        </tr>

    </table>
    <div style="font-family: Arial;"><br>
    </div>
    <div style="font-family: Arial;"><br>
    </div>
    <div style="font-family: Arial;"><br>
    </div>
    <div style="text-align: justify; font-family: Arial;">The calculation of mix-adjusted ASP and the variance versus the prior period does not adjust the prior-period reported average selling price.&#160; Accordingly, the reported average selling price for
      2019 is not adjusted in the metrics presented by the Company in the 2020 Form 10-K.&#160; Further, if comparative mix-adjusted ASP for 2019 and the variance versus the prior period were disclosed, it would be based on the change from 2018 to 2019. Under
      the SEC&#8217;s FAST Act Modernization and Simplification of Regulation S-K amendments, the Company has elected to omit the discussion of the earliest period (2018) presented in the 2020 Form 10-K, as it was included in the Company&#8217;s management&#8217;s
      assessment of the financial condition and results of operations in its Form 10-K for the year ended December 31, 2019, filed on February 21, 2020 and incorporated by reference in the 2020 Form 10-K.&#160; Therefore, the Company did not present a
      mix-adjusted ASP for 2019 and the variance versus 2018.</div>
    <div style="font-family: Arial;"><br>
    </div>
    <div style="text-align: justify; font-family: Arial;">We appreciate your comment and hope that we have adequately addressed it with the foregoing response. Please feel free to contact me if you would like to discuss any of these matters further.</div>
    <div style="font-family: Arial;"><br>
    </div>
    <div style="font-family: Arial;"><br>
    </div>
    <div style="font-family: Arial;"><br>
    </div>
    <table cellspacing="0" cellpadding="0" border="0" id="z27446e880fcb4813af3b16e03370fc1a" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">

        <tr>
          <td style="width: 50%; vertical-align: top; font-family: Arial;">&#160;</td>
          <td style="width: 50%; vertical-align: top; font-family: Arial;">
            <div style="text-align: justify;">Very truly yours,</div>
          </td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top; font-family: Arial;">&#160;</td>
          <td style="width: 50%; vertical-align: top; font-family: Arial;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top; font-family: Arial;" rowspan="1">&#160;</td>
          <td style="width: 50%; vertical-align: top; font-family: Arial;" rowspan="1">&#160;</td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top; font-family: Arial;">&#160;</td>
          <td style="width: 50%; vertical-align: top; font-family: Arial;">
            <div style="text-align: justify;">/s/ James A. J. Nickolas</div>
          </td>
        </tr>

    </table>
    <div style="font-family: Arial;"></div>
    <div><font style="font-family: Arial;"> <br>
      </font></div>
    <div><font style="font-family: Arial;"> <br>
      </font></div>
    <div><font style="font-family: Arial;"> <br>
      </font></div>
    <div><font style="font-family: Arial;"> <br>
      </font></div>
  </div>
  <font style="font-family: Arial;"> </font>
  <div style="text-align: center;" id="DSPFPageNumberArea"><font style="font-family: Arial; font-size: 8pt; font-weight: normal; font-style: normal;" id="DSPFPageNumber">4</font></div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>image00002.jpg
<TEXT>
begin 644 image00002.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  8$!08%! 8&!08'!P8("A *"@D)
M"A0.#PP0%Q08&!<4%A8:'24?&ALC'!86("P@(R8G*2HI&1\M,"TH,"4H*2C_
MVP!# 0<'!PH("A,*"A,H&A8:*"@H*"@H*"@H*"@H*"@H*"@H*"@H*"@H*"@H
M*"@H*"@H*"@H*"@H*"@H*"@H*"@H*"C_P  1" !2 ,T# 2(  A$! Q$!_\0
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-BB@ HHHH **** /_V0$!

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