<SEC-DOCUMENT>0000892553-14-000022.txt : 20150122
<SEC-HEADER>0000892553-14-000022.hdr.sgml : 20150122
<ACCEPTANCE-DATETIME>20140502150010
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000892553-14-000022
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20140502

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CHART INDUSTRIES INC
		CENTRAL INDEX KEY:			0000892553
		STANDARD INDUSTRIAL CLASSIFICATION:	FABRICATED PLATE WORK (BOILER SHOPS) [3443]
		IRS NUMBER:				341712937
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		ONE INFINITY CORPORATE CENTRE DRIVE
		STREET 2:		SUITE 300
		CITY:			GARFIELD HEIGHTS
		STATE:			OH
		ZIP:			44125-5370
		BUSINESS PHONE:		4407531490

	MAIL ADDRESS:	
		STREET 1:		ONE INFINITY CORPORATE CENTRE DRIVE
		STREET 2:		SUITE 300
		CITY:			GARFIELD HEIGHTS
		STATE:			OH
		ZIP:			44125-5370
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
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<a name="s36379F02A3CC808B07A5A8BAE8D0760A"></a><div><div style="line-height:120%;text-align:center;font-size:10pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;margin-left:auto;margin-right:auto;width:100%;border-collapse:collapse;text-align:left;"><tr><td colspan="3"></td></tr><tr><td width="34%"></td><td width="32%"></td><td width="34%"></td></tr><tr><td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div><img src="chartlogo2a01.jpg" style="height:62px;width:233px;"></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-style:italic;">Chart Industries, Inc.</font></div><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">One Infinity Corporate Centre Drive, Suite 300</font></div><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Garfield Heights, Ohio 44125</font></div><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Phone: 440-753-1490 Fax: 440-753-1491</font></div><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">www.chartindustries.com</font></div><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr></table></div></div></div><br><div style="line-height:120%;padding-top:12px;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">May 2, 2014</font></div><div style="line-height:120%;padding-top:12px;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;text-decoration:underline;">VIA EDGAR </font></div><div style="line-height:120%;padding-top:12px;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Securities and Exchange Commission </font></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Division of Corporation Finance </font></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">100 F Street, NE </font></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Washington, D.C. 20549 </font></div><div style="line-height:120%;padding-top:12px;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Attention: &#160;&#160;&#160;&#160;John Cash</font></div><div style="line-height:120%;padding-top:8px;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Re:&#160;&#160;&#160;&#160;Chart Industries, Inc.</font></div><div style="line-height:120%;text-align:left;text-indent:60px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Form 10-K for the Year Ended December 31, 2013</font></div><div style="line-height:120%;text-align:left;text-indent:60px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Filed February 25, 2014</font></div><div style="line-height:120%;text-align:left;text-indent:60px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">File No. 1-11442&#160;&#160;&#160;&#160;</font></div><div style="line-height:138%;padding-top:12px;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Dear Mr. Cash: </font></div><div style="line-height:138%;padding-top:6px;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Chart Industries, Inc., a Delaware corporation (&#8220;we,&#8221; &#8220;our,&#8221; or the &#8220;Company&#8221;), is submitting this letter in response to the Staff&#8217;s comment letter, dated April 22, 2014, regarding the above-referenced filing.  For ease of reference, we have repeated your comments in </font><font style="font-family:inherit;font-size:10pt;font-style:italic;">italics,</font><font style="font-family:inherit;font-size:10pt;">&#32;followed by our responses. </font></div><div style="line-height:138%;text-align:left;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;"><br></font></div><div style="line-height:138%;padding-bottom:8px;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-style:italic;text-decoration:underline;">Item 7. Management&#8217;s Discussion and Analysis&#8230;, page 32 </font></div><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"><tr><td style="width:48px;"></td><td></td></tr><tr><td style="vertical-align:top"><div style="line-height:138%;font-size:10pt;padding-left:24px;"><font style="font-family:inherit;font-size:10pt;font-style:italic;">1.</font></div></td><td style="vertical-align:top;"><div style="line-height:138%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-style:italic;">We note from your disclosures on page F-20 that you acquired a significant amount of warranty reserves in connection with the 2012 AirSep business combination and that both your warranty expense and warranty usage have increased significantly since 2011. Please show us how you will revise your MD&amp;A in future filings to explain any material fluctuations in both your warranty expense and warranty reserve during the periods presented. Please ensure that your revisions to future filings address the reasons for any disproportionate fluctuations in trends. For example, it is unclear why warranty expense increased 40% and warranty usage increased 56% during 2013 while sales increased at a slower pace of 16% over the same period. </font></div></td></tr></table><div style="line-height:138%;text-align:left;padding-left:48px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:138%;text-align:left;padding-left:48px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;text-decoration:underline;">Response:</font><font style="font-family:inherit;font-size:10pt;">&#32;&#32;We have added the following disclosure to MD&amp;A in our Form 10-Q for March 31, 2014 and will continue to provide similar disclosures when the warranty expense or accrual has significant fluctuations.  Please see the critical accounting policy revisions in the second comment response which also address the warranty disclosures.</font></div><div style="line-height:138%;text-align:left;padding-left:48px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:138%;text-align:left;padding-left:48px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-style:italic;">Excerpt from Gross Profit and Margin section of Results of Operations for the Three Months Ended March 31, 2014 Compared to the Three Months Ended March 31, 2013</font><font style="font-family:inherit;font-size:10pt;">:</font></div><div style="line-height:138%;padding-top:6px;padding-left:48px;text-indent:30px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">In the first quarter of 2014, we experienced a higher rate of warranty claims in our BioMedical segment within the AirSep product lines.  As a result of the increased claims and revisions to the estimated cost of warranty claims, we adjusted our estimated warranty reserve in the quarter.  This led to an increase in the BioMedical segment&#8217;s warranty expense as a percent of sales to 5.8% compared to 2.4% in the prior year period.  See the critical accounting policy disclosure for further information regarding the warranty accruals.</font></div><div style="line-height:138%;padding-top:8px;text-align:left;padding-left:48px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:138%;text-align:left;padding-left:48px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><br><div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">1</font></div></div><hr style="page-break-after:always"><a name="s36379F02A3CC808B07A5A8BAE8D0760A"></a><div></div><br><table cellpadding="0" cellspacing="0" style="padding-top:16px;padding-bottom:2px;font-family:Times New Roman; font-size:10pt;"><tr><td style="width:48px;"></td><td></td></tr><tr><td style="vertical-align:top"><div style="line-height:138%;font-size:10pt;padding-left:24px;"><font style="font-family:inherit;font-size:10pt;font-style:italic;">2.</font></div></td><td style="vertical-align:top;"><div style="line-height:138%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-style:italic;">As a related matter, we note from your disclosures on page F-21 that AirSep experienced a significant number of warranty claims in one of its product lines. Please show us how you will revise either your MD&amp;A or your critical accounting policy discussion on page 45 to address the following: </font></div></td></tr></table><table cellpadding="0" cellspacing="0" style="padding-bottom:2px;font-family:Times New Roman; font-size:10pt;"><tr><td style="width:96px;"></td><td></td></tr><tr><td style="vertical-align:top"><div style="line-height:138%;font-size:10pt;padding-left:72px;"><font style="font-family:inherit;font-size:10pt;font-style:italic;">&#8226;</font></div></td><td style="vertical-align:top;"><div style="line-height:138%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-style:italic;">Explain the reasons for this increased level of warranty claims; </font></div></td></tr></table><table cellpadding="0" cellspacing="0" style="padding-bottom:2px;font-family:Times New Roman; font-size:10pt;"><tr><td style="width:96px;"></td><td></td></tr><tr><td style="vertical-align:top"><div style="line-height:138%;font-size:10pt;padding-left:72px;"><font style="font-family:inherit;font-size:10pt;font-style:italic;">&#8226;</font></div></td><td style="vertical-align:top;"><div style="line-height:138%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-style:italic;">Describe what has been done to date to address these warranty claims; </font></div></td></tr></table><table cellpadding="0" cellspacing="0" style="padding-bottom:2px;font-family:Times New Roman; font-size:10pt;"><tr><td style="width:96px;"></td><td></td></tr><tr><td style="vertical-align:top"><div style="line-height:138%;font-size:10pt;padding-left:72px;"><font style="font-family:inherit;font-size:10pt;font-style:italic;">&#8226;</font></div></td><td style="vertical-align:top;"><div style="line-height:138%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-style:italic;">Disclose the extent to which you expect to continue experiencing a higher level of warranty claims associated with this product line in the future; </font></div></td></tr></table><table cellpadding="0" cellspacing="0" style="padding-bottom:2px;font-family:Times New Roman; font-size:10pt;"><tr><td style="width:96px;"></td><td></td></tr><tr><td style="vertical-align:top"><div style="line-height:138%;font-size:10pt;padding-left:72px;"><font style="font-family:inherit;font-size:10pt;font-style:italic;">&#8226;</font></div></td><td style="vertical-align:top;"><div style="line-height:138%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-style:italic;">Explain how you determined that the warranty reserve as of December 31, 2013 was sufficient in light of the fact that warranty usage exceeded warranty expense by more than $10 million during 2013; and </font></div></td></tr></table><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"><tr><td style="width:96px;"></td><td></td></tr><tr><td style="vertical-align:top"><div style="line-height:138%;font-size:10pt;padding-left:72px;"><font style="font-family:inherit;font-size:10pt;font-style:italic;">&#8226;</font></div></td><td style="vertical-align:top;"><div style="line-height:138%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-style:italic;">Describe the extent to which your product warranty reserve policies have changed as a result of the AirSep acquisition. </font></div></td></tr></table><div style="line-height:138%;padding-top:12px;text-align:left;padding-left:48px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;text-decoration:underline;">Response:</font><font style="font-family:inherit;font-size:10pt;">&#32;&#32;In addition to the discussion in MD&amp;A as addressed in the first comment, we included the following revisions (revisions are in bold, italics and strikethrough) to the Critical Accounting Policies section within MD&amp;A in the March 31, 2014 Form 10-Q.  We will continue to provide similar disclosure in applicable future filings.</font></div><div style="line-height:138%;text-align:left;padding-left:48px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:138%;padding-bottom:13px;text-align:left;padding-left:48px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Product Warranty Costs:&#160; We provide product warranties with varying terms and durations for the majority of our products.  We estimate product warranty costs and accrue for these costs as products are sold </font><font style="font-family:inherit;font-size:10pt;font-style:italic;font-weight:bold;">with a charge to cost of sales.  Factors considered in estimating warranty costs include historical and projected warranty claims, historical and projected cost-per-claim and knowledge of specific product issues that are outside of our typical experience.</font><font style="font-family:inherit;font-size:10pt;font-weight:bold;">&#32;</font><font style="font-family:inherit;font-size:10pt;">&#32;</font><font style="font-family:inherit;font-size:10pt;text-decoration:line-through;">The warranty reserve includes both a general reserve component, calculated based upon historical experience over the warranty period for each product and a specific reserve component for any specifically identified warranty issues.</font><font style="font-family:inherit;font-size:10pt;">&#32;&#32;</font><font style="font-family:inherit;font-size:10pt;font-style:italic;font-weight:bold;">Warranty accruals are evaluated and adjusted as necessary based on actual claims experience and changes in future claim and cost estimates.  </font></div><div style="line-height:138%;padding-bottom:13px;text-align:left;padding-left:48px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-style:italic;font-weight:bold;">As a result of our BioMedical segment&#8217;s acquisition of AirSep in August 2012, we recorded a warranty reserve of $37.0 million in purchase accounting, which included a significant estimate of claims associated with one of its product lines.  This product line has experienced a significantly higher than normal level of failures due to compressors and other components.  To calculate the reserve associated with this product line, we isolated the specific units which were being returned with identified warranty issues at significantly higher rates than normal.  The entire population of these units was excluded from the typical warranty accrual process and the reserve was estimated by considering the identified population less units already returned, to estimate potential units that will be returned.  These expected future claims were multiplied by the estimated cost to repair the units in order to establish the warranty reserve associated with this product line.  We have experienced and expect a significant number of claims as this product line runs through its warranty period.  Usage of the acquired warranty reserve occurs as this product line progresses through its warranty period (expected completion in 2016).  We have made various product improvements and revisions to the warranty claim process since the 2012 acquisition to mitigate the costs associated with this issue.  Usage of the acquired warranty reserve has exceeded warranty expense since the acquisition.  We do not expect our ongoing warranty expense to be as significant based on revisions to the product line as well as our process to satisfy the warranty claims.  </font></div><br><div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">2</font></div></div><hr style="page-break-after:always"><a name="s36379F02A3CC808B07A5A8BAE8D0760A"></a><div></div><br><div style="line-height:138%;padding-bottom:13px;text-align:left;padding-left:48px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Due to the uncertainty and potential volatility of these warranty estimates, changes in assumptions including expected warranty claims and costs to satisfy those claims or specifically identified issues could materially affect </font><font style="font-family:inherit;font-size:10pt;font-style:italic;font-weight:bold;">our financial position</font><font style="font-family:inherit;font-size:10pt;">&#32;and net income </font><font style="font-family:inherit;font-size:10pt;font-style:italic;font-weight:bold;">in future periods</font><font style="font-family:inherit;font-size:10pt;">.</font></div><div style="line-height:138%;padding-bottom:8px;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-style:italic;text-decoration:underline;">Item 7A. Quantitative and Qualitative Disclosures About Market Risk, page 47</font></div><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"><tr><td style="width:48px;"></td><td></td></tr><tr><td style="vertical-align:top"><div style="line-height:138%;font-size:10pt;padding-left:24px;"><font style="font-family:inherit;font-size:10pt;font-style:italic;">3.</font></div></td><td style="vertical-align:top;"><div style="line-height:138%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-style:italic;">Your discussion of covenant compliance on page 47 makes reference to the non-GAAP measure &#8220;adjusted EBITDA.&#8221; Although you define the measure on page 48, the definition does not provide sufficient information to enable an investor to determine the specific items included or excluded from your calculation of this measure. Please show us how you will revise your future filings to both identify &#8220;adjusted EBITDA&#8221; as a non- GAAP measure and reconcile this measure to the most directly comparable GAAP measure. Please refer to Item 10(e)(1)(i) of Regulation S-K and Question 102.09 of our Compliance &amp; Disclosure Interpretations related to Non-GAAP Financial Measures which can be found at http://www.sec.gov/divisions/corpfin/guidance/nongaapinterp.htm. </font></div></td></tr></table><div style="line-height:138%;padding-top:12px;text-align:left;padding-left:48px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;text-decoration:underline;">Response:</font><font style="font-family:inherit;font-size:10pt;">&#32;&#32;In response to the Staff&#8217;s comment, we have evaluated the continued need for the specific covenant compliance section, given that the Company has a significant cushion with respect to its financial covenants, and in light of the fact that we believe that our current liquidity section of MD&amp;A satisfies our disclosure requirements regarding our compliance with our debt covenants.  As such, in future filings with the Commission, we will remove the covenant compliance section under Item 7A of the Form 10-K.  </font></div><div style="line-height:138%;padding-top:18px;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">In addition to responding to the foregoing comments, we hereby acknowledge that: </font></div><div style="line-height:120%;font-size:10pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;border-collapse:collapse;text-align:left;"><tr><td colspan="3"></td></tr><tr><td width="4%"></td><td width="4%"></td><td width="92%"></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#8226;</font></div></td><td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">The Company is responsible for the adequacy and accuracy of the disclosure in its filings;</font></div></td></tr></table></div></div><div style="line-height:120%;font-size:10pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;border-collapse:collapse;text-align:left;"><tr><td colspan="3"></td></tr><tr><td width="4%"></td><td width="4%"></td><td width="92%"></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#8226;</font></div></td><td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and</font></div></td></tr></table></div></div><div style="line-height:120%;font-size:10pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;border-collapse:collapse;text-align:left;"><tr><td colspan="3"></td></tr><tr><td width="4%"></td><td width="4%"></td><td width="92%"></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#8226;</font></div></td><td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">The Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.</font></div></td></tr></table></div></div><div style="line-height:120%;padding-top:12px;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">I hope that the foregoing has been responsive to your comments.  Accordingly, it would be greatly appreciated if you could advise the undersigned at (440) 544-1244 at your earliest convenience if the foregoing response is acceptable or if any additional comments will be forthcoming. </font></div><div style="line-height:120%;padding-top:8px;text-align:right;font-size:10pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;text-align:-moz-right;" align="right"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:62.60683760683761%;border-collapse:collapse;text-align:left;"><tr><td colspan="3"></td></tr><tr><td width="9%"></td><td width="1%"></td><td width="90%"></td></tr><tr><td colspan="3" style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Very truly yours,</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;height:16px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;height:16px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">By:</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:top;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">/s/ Michael F. Biehl</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Michael F. Biehl</font></div><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Executive Vice President, Chief Financial Officer and Treasurer</font></div></td></tr></table></div></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;font-size:10pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;border-collapse:collapse;text-align:left;"><tr><td colspan="2"></td></tr><tr><td width="4%"></td><td width="96%"></td></tr><tr><td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">cc:</font></div></td><td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Matthew J. Klaben</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Kenneth J. Webster </font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">David Maraldo, Ernst &amp; Young LLP</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Arthur C. Hall III, Calfee, Halter &amp; Griswold LLP </font></div></td></tr></table></div></div><div style="line-height:138%;padding-bottom:13px;text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;"><br></font></div><br><div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">3</font></div></div>	</body>
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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
