<SEC-DOCUMENT>0001341004-12-000801.txt : 20120625
<SEC-HEADER>0001341004-12-000801.hdr.sgml : 20120625
<ACCEPTANCE-DATETIME>20120524193419
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001341004-12-000801
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20120524

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MIDDLEBY CORP
		CENTRAL INDEX KEY:			0000769520
		STANDARD INDUSTRIAL CLASSIFICATION:	REFRIGERATION & SERVICE INDUSTRY MACHINERY [3580]
		IRS NUMBER:				363352497
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1400 TOASTMASTER DRIVE
		CITY:			ELGIN
		STATE:			IL
		ZIP:			60120
		BUSINESS PHONE:		8477413300

	MAIL ADDRESS:	
		STREET 1:		1400 TOASTMASTER DRIVE
		CITY:			ELGIN
		STATE:			IL
		ZIP:			60120
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<html>
<head>
    <title>corresp.htm</title>
    <!--Licensed to: sasmf-->
    <!--Document Created using EDGARizer 2020 5.4.2.0-->
    <!--Copyright 1995 - 2009 Thomson Reuters. All rights reserved.-->
</head>
<body bgcolor="#ffffff" style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">
<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><img src="corresp2.jpg" alt=""></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify">
<div>
<hr align="center" noshade size="2" width="100%">
</div>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman, serif; FONT-SIZE: 10pt"><font style="FONT-STYLE: italic; DISPLAY: inline">1400 Toastmaster Drive, Elgin, Illinois 60120 </font><font style="DISPLAY: inline;" face="Symbol, serif">&#183;</font> <font style="FONT-STYLE: italic; DISPLAY: inline">(847) 741-3300 </font><font style="DISPLAY: inline;" face="Symbol, serif">&#183;</font> <font style="FONT-STYLE: italic; DISPLAY: inline">Fax (847) 741-1689</font></font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block">&#160;</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block">&#160;</div>

<div>
<table cellpadding="0" cellspacing="0" width="100%" style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">
<tr>
<td valign="top" width="43%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td align="left" valign="top" width="37%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman, serif; FONT-SIZE: 11pt">May 24, 2012</font></div>
</td>
</tr></table>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman, serif; FONT-SIZE: 11pt">&#160;</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman, serif; FONT-SIZE: 11pt"><font style="DISPLAY: inline; TEXT-DECORATION: underline">Via EDGAR</font></font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman, serif; FONT-SIZE: 11pt">Mr. Jeffrey Gordon</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman, serif; FONT-SIZE: 11pt">Staff Accountant</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman, serif; FONT-SIZE: 11pt">Securities and Exchange Commission</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman, serif; FONT-SIZE: 11pt">Washington, D.C. 20549</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>

<div>
<table cellpadding="0" cellspacing="0" width="100%" style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">
<tr>
<td valign="top" width="9%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td align="left" valign="top" width="5%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman, serif; FONT-SIZE: 11pt">RE:&#160;&#160;&#160;</font></div>
</td>
<td align="left" valign="top" width="86%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman, serif; FONT-SIZE: 11pt">The Middleby Corporation</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman, serif; FONT-SIZE: 11pt">Item 4.01 Form 8-K</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman, serif; FONT-SIZE: 11pt">Filed May 16, 2012</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman, serif; FONT-SIZE: 11pt">File No. 1-9973</font></div>
</td>
</tr></table>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman, serif; FONT-SIZE: 11pt">Dear Mr. Gordon:</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>

<div style="TEXT-INDENT: 36pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman, serif; FONT-SIZE: 11pt">Please find below the Company&#8217;s responses to your letter dated May 22, 2012.&#160;&#160;For reference, the numbered paragraphs below correspond to the numbered comments in your letter, with the Staff's comments presented in bold text.&#160;&#160;The Company's responses are presented below each comment under the heading &#8220;Response.&#8221;&#160;&#160;The Company&#8217;s response accompanies an Amended Form 8-K filed today.</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>

<div>
<table cellpadding="0" cellspacing="0" width="100%" style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">
<tr>
<td align="left" valign="top" width="5%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman, serif; FONT-SIZE: 11pt; FONT-WEIGHT: bold">1.&#160;&#160;&#160;</font></div>
</td>
<td align="left" valign="top" width="95%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman, serif; FONT-SIZE: 11pt; FONT-WEIGHT: bold">You currently disclose that during the fiscal years ended January 1, 2011 and December 31, 2011 and the subsequent interim period through March 31, 2012, there were no reportable events or disagreements with the former accountant. The disclosure should state whether during the registrant's two most recent fiscal years and any subsequent interim period through the date of dismissal there were any reportable events or disagreements with the former accountant on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreement(s), if not resolved to the satisfaction of the former accountant, would have caused it to make reference to the subject matter of the disagreement(s) in connection with its reports. As such, please amend your Form 8-K to also disclose whether there were any reportable events or disagreements with the former accountant through May 10, 2012, the date of dismissal. In the event of disagreement(s) and/or reportable event(s), provide the specific disclosures required by Item 304(a)(1)(iv) and (v) of Regulation S-K.</font></div>
</td>
</tr></table>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="FONT-STYLE: italic; DISPLAY: inline; FONT-FAMILY: Times New Roman, serif; FONT-SIZE: 11pt">Response:</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman, serif; FONT-SIZE: 11pt">In response to your comment, the language in the fifth and sixth paragraphs of the Form 8-K has been revised to clarify that the prior disclosure applies to the subsequent interim period through May 10, 2012.</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>

<br>
<div id="PGBRK" style="TEXT-INDENT: 0pt; WIDTH: 100%; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt">
<div id="FTR">
<div id="GLFTR" style="WIDTH: 100%" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 8pt">&#160; </font></div>
</div>

<div id="PN" style="PAGE-BREAK-AFTER: always; WIDTH: 100%">
<div style="TEXT-ALIGN: center; WIDTH: 100%"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 8pt">&#160; </font></div>

<div style="TEXT-ALIGN: center; WIDTH: 100%">
<hr style="COLOR: black" noshade size="2">
</div>
</div>

<div id="HDR">
<div id="GLHDR" style="WIDTH: 100%" align="right"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 8pt">&#160; </font></div>
</div>
</div>

<br>
<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div>
<table cellpadding="0" cellspacing="0" width="100%" style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">
<tr>
<td align="left" valign="top" width="5%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman, serif; FONT-SIZE: 11pt; FONT-WEIGHT: bold">2.&#160;&#160;&#160;</font></div>
</td>
<td align="left" valign="top" width="95%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman, serif; FONT-SIZE: 11pt; FONT-WEIGHT: bold">You currently disclose that during the fiscal years ended January 1, 2011 and December 31, 2011 and the subsequent interim period through March 31, 2012, you did not consult with your new accountant. Please amend your Form 8-K to state, if true, that you did not consult with your new accountant during the fiscal years ended January 1, 2011 and December 31, 2011 and through the date of engagement of your new accountant, which is May 10, 2012. Refer to Item 304(a)(2) of Regulation S-K.</font></div>
</td>
</tr></table>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="FONT-STYLE: italic; DISPLAY: inline; FONT-FAMILY: Times New Roman, serif; FONT-SIZE: 11pt">Response:</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman, serif; FONT-SIZE: 11pt">In response to your comment, the language in the second paragraph of the Form 8-K has been revised to clarify that the prior disclosure applies to the subsequent interim period through May 10, 2012.</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>

<div>
<table cellpadding="0" cellspacing="0" width="100%" style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">
<tr>
<td align="left" valign="top" width="5%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman, serif; FONT-SIZE: 11pt; FONT-WEIGHT: bold">3.&#160;&#160;&#160;</font></div>
</td>
<td align="left" valign="top" width="95%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman, serif; FONT-SIZE: 11pt; FONT-WEIGHT: bold">To the extent that you make changes to the Form 8-K to comply with our comments, please obtain and file an updated Exhibit 16 letter from the former accountants stating whether the accountant agrees with the statements made in your amended Form 8-K.</font></div>
</td>
</tr></table>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="FONT-STYLE: italic; DISPLAY: inline; FONT-FAMILY: Times New Roman, serif; FONT-SIZE: 11pt">Response:</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman, serif; FONT-SIZE: 11pt">A copy of the updated Exhibit 16.1 from the former accountants has been filed with the Amended Form 8-K.</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman, serif; FONT-SIZE: 11pt">****</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman, serif; FONT-SIZE: 11pt"><font style="DISPLAY: inline; TEXT-DECORATION: underline">Company Acknowledgement</font></font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><br>
<font style="DISPLAY: inline; FONT-FAMILY: Times New Roman, serif; FONT-SIZE: 11pt">The Company hereby acknowledges that:</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div>
<table cellpadding="0" cellspacing="0" width="100%" style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">
<tr>
<td align="left" valign="top" width="5%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman, serif; FONT-SIZE: 11pt">&#8226;</font></div>
</td>
<td align="left" valign="top" width="95%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman, serif; FONT-SIZE: 11pt">the Company is responsible for the adequacy and accuracy of the disclosure in the filing;</font></div>
</td>
</tr><tr>
<td valign="top" width="5%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td valign="top" width="95%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
</tr><tr>
<td align="left" valign="top" width="5%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman, serif; FONT-SIZE: 11pt">&#8226;</font></div>
</td>
<td align="left" valign="top" width="95%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman, serif; FONT-SIZE: 11pt">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><tr>
<td valign="top" width="5%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td valign="top" width="95%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
</tr><tr>
<td align="left" valign="top" width="5%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman, serif; FONT-SIZE: 11pt">&#8226;</font></div>
</td>
<td align="left" valign="top" width="95%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman, serif; FONT-SIZE: 11pt">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 style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 36pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman, serif; FONT-SIZE: 11pt">After you have had the opportunity to review these responses, please do not hesitate to contact the undersigned at (847) 429-7744.&#160;&#160;Facsimile transmissions may be sent to the undersigned at (847) 429-7544.</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div>
<table cellpadding="0" cellspacing="0" width="100%" style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">
<tr>
<td valign="top" width="50%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td align="left" colspan="2" valign="top" width="47%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman, serif; FONT-SIZE: 11pt">Sincerely,</font></div>
</td>
<td valign="top" width="3%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
</tr><tr>
<td valign="top" width="50%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td valign="top" width="5%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td valign="top" width="42%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td valign="top" width="3%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
</tr><tr>
<td valign="top" width="50%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td align="left" valign="top" width="5%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman, serif; FONT-SIZE: 11pt">By:&#160;&#160;&#160;</font></div>
</td>
<td align="left" valign="top" width="42%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman, serif; FONT-SIZE: 11pt">&#160;<font style="DISPLAY: inline; TEXT-DECORATION: underline"> /s/ Timothy J. FitzGerald</font></font></div>
</td>
<td valign="top" width="3%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
</tr><tr>
<td valign="top" width="50%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td align="left" valign="top" width="5%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman, serif; FONT-SIZE: 11pt">Name:&#160;&#160;&#160;</font></div>
</td>
<td align="left" valign="top" width="42%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman, serif; FONT-SIZE: 11pt">&#160;&#160;Timothy J. FitzGerald</font></div>
</td>
<td valign="top" width="3%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
</tr><tr>
<td valign="top" width="50%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
<td align="left" valign="top" width="5%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman, serif; FONT-SIZE: 11pt">Title:&#160;&#160;&#160;</font></div>
</td>
<td align="left" valign="top" width="42%">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman, serif; FONT-SIZE: 11pt">&#160;&#160;Chief Financial Officer</font></div>
</td>
<td valign="top" width="3%"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160; </font></td>
</tr></table>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
&#160;</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>corresp2.jpg
<TEXT>
begin 644 corresp2.jpg
M_]C_X``02D9)1@`!`0$`8`!@``#_VP!#``@&!@<&!0@'!P<)"0@*#!0-#`L+
M#!D2$P\4'1H?'AT:'!P@)"XG("(L(QP<*#<I+#`Q-#0T'R<Y/3@R/"XS-#+_
MVP!#`0D)"0P+#!@-#1@R(1PA,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R
M,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C+_P``1"``<`24#`2(``A$!`Q$!_\0`
M'P```04!`0$!`0$```````````$"`P0%!@<("0H+_\0`M1```@$#`P($`P4%
M!`0```%]`0(#``01!1(A,4$&$U%A!R)Q%#*!D:$((T*QP152T?`D,V)R@@D*
M%A<8&1HE)B<H*2HT-38W.#DZ0T1%1D=(24I35%565UA96F-D969G:&EJ<W1U
M=G=X>7J#A(6&AXB)BI*3E)66EYB9FJ*CI*6FIZBIJK*SM+6VM[BYNL+#Q,7&
MQ\C)RM+3U-76U]C9VN'BX^3EYN?HZ>KQ\O/T]?;W^/GZ_\0`'P$``P$!`0$!
M`0$!`0````````$"`P0%!@<("0H+_\0`M1$``@$"!`0#!`<%!`0``0)W``$"
M`Q$$!2$Q!A)!40=A<1,B,H$(%$*1H;'!"2,S4O`58G+1"A8D-.$E\1<8&1HF
M)R@I*C4V-S@Y.D-$149'2$E*4U155E=865IC9&5F9VAI:G-T=79W>'EZ@H.$
MA8:'B(F*DI.4E9:7F)F:HJ.DI::GJ*FJLK.TM;:WN+FZPL/$Q<;'R,G*TM/4
MU=;7V-G:XN/DY>;GZ.GJ\O/T]?;W^/GZ_]H`#`,!``(1`Q$`/P#VW4]<TO14
MC?5-1M;))#A#<2A`Q`YQGK6</'?A0D`>)=*)/`_TI/\`&N6^,WA?2]8\(W.L
MZE-=!M)MY'MXXG`1G;`&X$'/(4=J\M^%'PYTC7_#E[XGUE[I!87!:%8F4*PC
M4.V<@YYX_"BP'T1:^(]&OM1?3K75;*>]3=NMXYE9QCKD#GBH8O%WAZ8W(BUS
M3W^RH7GVW"GRE!P2W/`R0*^;/A=XFTK1M:\3>(M6O(H+U[.4VB,#F25R6(7\
M@/QK#T8FR^&?B;46_P!9?W5MIZ-CW,K_`/H*T6`^I_\`A//"?_0RZ3_X%)_C
M6]%.D\,<T+J\<BAD=3D,#R"/:OF'P/X-^&^MZ-IJ:QXBN(]<NWVFU@?&&+$*
MN-AYQCOWKZ(UZ\C\/^$-1NT^5+&R<H/3:GRC^5`#8/&/ARYO$LX->TV2Y=_+
M6%+A2S-G&`,]:GU+Q+HFC7"P:GJ]E9S,N]8YYE1BO3.#VXKY)^']H\?CKPK>
MRL`D^H`Y;T1@2?U_2D^(.LS>+?%FH:Z#FUEN3:V@SU1!@8_,'ZM18#ZRG\7^
M';:.WDGUW3HTN4\R`O<*!(N<97GD9XI+SQAX<T^[DM+S7M.M[B,X>*6X564]
M>037SUK>FIJ/QF\,^%Q@P:9%9V;J#P`BB23\>6JIX<T2P^(WQ%\4ZAJS2C3X
MH[B\9X6VD?-A,$^W8^E%@/IRVUO3+RPDOK74K2>TB4M)/%,K(@`R<D=.*SD\
M=>%)'55\2Z26;@#[4G^-?+W@^[ETWP)XXND=Q!+;06:KGAGDD_GM#TVZ\):;
M9_!ZR\3SM,NJ7FH-#"NX;#$`0<K]5/(]:+`?6.H^(-(TB&&;4=4L[2*?_5/-
M,JB3OP3UZBK7VZV^P_;OM$7V3R_-\\L-FS&=V>F,<YKY'\0FYO\`1?`/AUW9
MY/LI=03T\^8A1_WR%_.OH#XKW<>@?"34X(N`T$=E$/9B%_\`0<T6`WO^$\\)
M_P#0RZ3_`.!2?XU/<>+_``[:)`USKNG0K<1B6$R7"KYB'@,,GD<'FOFSP)X7
M^'>KZ%&_B3Q!/::M+.R);Q/C"Y`7C8>2?>G>-(-%NOC%:Z)?7'V;0M,2WT]Y
M';!6*-!GGU)R,^]%D!]-:;X@TC6!(=-U2SO/+&7$$RN5'J0.E)IGB+1]9EDB
MTS5;.\DB&72"57*CID@=*^=OA'I"3_&.XNO#QN&T&R,W[^3^*(@JBL<#))(.
M/;/:N>77KOX<>,/%]I9H1/,LUE"RG`BS("'_``7./<BBP'U38^(]&U.]DLK#
M5;.ZNHP2\4,RNR@'!R!TYXJQJ.J66DV3WFHWD%I;)]Z69PJCVR:X#X->!O\`
MA$_"POKV+&K:D!+-N'S1Q]53Z]S[GVK@/B]<W'BOXM:-X065OLD30QLBM_'(
M<LWU"X^GXT6`]JT?QQX9U^[^R:5KEE=7."1$CX8@=<`]?PJ;6O%N@^'"BZQJ
M]I9.XRJ2R`,P]0O7%>,R_"?4=`^*EIJ^C:>;;PW83Q3M,]TI(5%!D."=W."/
M_K5RW@_3+3XB^(O%?B3Q.9I[6TMI+DJ)"F&.=@R.@55.!["BP'TE9^*-#U#2
MI=4M-7LYK"'_`%MPLHV1_P"\>WXU63QUX4=PJ^)=)))P/]+3_&OE?P]>3:=\
M-/%L@<K'?26EFHW=6W,[<?[JD?C3=5T/P]8_#31M22\#^(KV=S);I,&"0@L`
M67^$\+]<T6`^N-1U_2=(BAEU'4[.TCG_`-4TTJJ'[\$]>HJ/3_%&A:M/Y&G:
MUI]U-U\N&X1F/X`YKY@\<I=?8?`OAF]D*3P:>C2B0X\HS2<`D],*%Z]*=>Z-
MH^E_&72M/\(7;SVL$\#M,LV_YE.Z3##L%!S^-%@/IK6O%>A>'-@UC5K2R9QE
M$E<!F'J%ZT^Q\3Z)J>E2ZI9:M:36$()EG60;8\<G<>WXU\W^#],M/B1XN\4^
M(?$AFN+.UMY+DJKE>N=BY'(`53@>PKG?#=U/I_PY\83AV6&[^RV:KV9F<N?Q
M"J?SHL!]3KXZ\*,P4>)=)R3@?Z4G^-;;74*6QN6FC$`3S#*6&T+C.[/3&.<U
M\>:CH7AZR^&&E:H+S?XBO+ELVZ3!MD(+#YDZCH.?>O2_$^KWGA3]G_0M!E,B
MZIJL7DB-OOI$2688^A5<?[5%@/:=-\3:)K,[0:9J]E>3*N]D@F5R%SC.!VY%
M5[CQIX9M+B2WN/$&F131,4DC>Y0,K#J",]:\/^!VGMHOQ4UK3).9;>R>)SZ,
M'3/ZYKGOB[X0TW0?&UG8:7-<S7>HYGG,[AOGDD(&,`>_K18#Z1C\9^&IH9IH
M_$&FO%``976Y0A`3@9.>,GBK*^(M'?26U9=5LCIR9#77G+Y8(ZC=TKY^^*/@
MO1OASX/BL=+EN9+C5KA//,\@;Y(E)PH`'&Y@?P%87B."ZNH_`W@:%W6+[+#+
M+&G_`#VN'+$GU(5ACZFBP'TCI/CGPQKM[]BTO7;*ZNB"1$DGS-CK@'K^%7!X
MET1M5_LH:O9'4-VS[+YR^9NQG&WKFOF[5?#FG:'\>=*T7P[YL$5M<6Q=BY=@
MP`=SD_[/7\:PO#NO>?\`&:TUQV&V?5C*Q/`"NY_H:+`?4\OC/PS;7$MO<>(-
M,BGB8I)&]R@96'4$$]:*^>OASX0'Q`U7Q+J$W07*N"2#R[2$]?PHIV0'I?[0
M&IBR^':V8;#WUW''C_97+G^0K&@QX6_9@=_NS7ML3TY)G?'_`*":]+\7>`]$
M\;Q6B:REPZVI8QB*4IRV,YQUZ"GZWX'T77_#-KX?O8YAIUMY?EQQ2%3\B[5R
M>_%(#YDB\):5!\%I?%5VLQU.>^^SVA$F$"@@$[>_1ZI:\#8?#?PMIX`#WDMS
MJ,@]BPC0Y^B-7TQ??"[PUJ'A;3_#DT5R--L',D*),0=QSRQ[_>-4]3^#?A'5
MQ9"Z@NR+.U2TA"7!4+&N<?4\G)I@<IX&\*?"Y-=TN71]6^V:W`!*J+<,P9U7
MYCMQTZFN@^.&J?V=\+[Z,-A[V6.V'XG<?T4UJ^&/A5X7\(ZP-4TJ"X6Z$;1A
MI9BX`/7@]^*T_%G@G1_&ME;VFL+.\,$AD18I2GS8QSCK2`^5O$EK+HN@>#7M
MRR7$VGR7&Y>N7E?&/PQ6Z/#HA^(G@WP>P^:T6"2\'_35SYTGY+M'_`:]^OOA
MEX9U&[T:XN;:9VT>*.&U3S2%VH<J&'?G\Z5/AMX>3Q9<>)@EU_:D_F;I//.!
MO4J<#MP>/2F!X%X>U0WOC_QEXN8Y6SM+VYB8'HS_`+N,#_OJJO@K6M-\/_#+
MQA-+>Q+JNHJEE;6^[,C*0=S8]/G//M7O-C\'O">GZ3J6FV\5XMOJ2QK<?Z2=
MS!&W``]N>OK5&'X#^!(IDD-E=2!2#L>Z8J?8XH`\!O$;3/A!IT3`K)J^J2W/
M(^]'"@0?AN9JU_'NIV5YX7\$^%-%NHKV2UM@TX@.X>?)CY<_WLEN/>O?_$7P
MM\+^)S8B^M94CL8?(MXK>4QHB9S@`5%X=^$G@_PSJ::C8Z>[W<9S%)<2F3RS
MZJ#P#[T`>&1W6F6_QUL_[1O(K;3-'DCM_,D/RCR(@H''JZ_K75?'7QCI6N>$
MM*M]&U"*\AEO'>1HCD91.G_CXKN+KX&>"[V\GNKB&^>:>1I)&^U-RS')/YFI
M)_@CX-N+*ULY(+WR;7?Y0%R1C<<DGU[4`<+X'\*_"R0Z%(=7%QKRK%,T*W)P
M9E`<C;C&`0>/:N#\.?\`"->)_&OB/5?%]XL5BZ3W*`R^6[R,^5"<\D#/'->]
MZ1\&?"&B:@+ZR@NUG$<D:LUP6P'4J2/?#'!JB/@'X%&/]&O3];IJ`.)_9OCO
M3=Z_(K2C3ML:[2?E,N3@_4+U^HK)@L+7Q;^TM<HT*26D5XTDB]0WDIC)]064
M5]$:)X?TOPYID>G:19QVMJAR$3N>Y)/)/N:P_#_PW\.^&=?N=;T^*X^W7*NL
MCRS%Q\S;FP.QR*0'5=37S3X<U&QO_P!HG4]7U2[AMK>TGN9`]Q(%'R`HH!/4
MXYQ[5],;![UYQK_P/\(:_K4^J3?;[::X<R2I;3*J,QY)P5."?:A`>?1_%;Q'
MXFTSQF2MLND6MA-Y3Q1%7&]Q''EL]<,3^%<[X8U:PT+X&^)S]LA&I:G<K:)`
M)!YFS`R=O7&"_/2OH;2O`'AO1O#5SH%IIRBPNU*W(=BSS9&,LW7/IZ=JY&W_
M`&??!4-XL[G4YD5L^3)<#8?8X4''XTP/!=5B?3_AMX>L=I$FI7<^H,O<J-L4
M9Q^#X^M:GC/PC;^"_&7A_3]'N9Q?RP032F0AC',S8^7CID=*^B-9^%_AC7=5
MLM0O+><26,<<5O'%*4CC1#E0%'&*=K'PT\/:YXIA\1WJ71U&%HV1EG(53&05
M^7IVH`\0U32HOB+^T)>Z9=22?8UD:*5XB`P2&/!P>G+#]:]"U7X>^'/ASX'\
M0ZOI%O-)J`L9(DN+F3>R!QM.T<`=>N,UU^@_#?P[X<\17.NV$5Q]ON`XD>68
ML/G;<Q`^HKH]0TVTU73KC3[V(36MQ&8Y8VZ,IZT@/EWPEJVGZ%\%/%DAO(5U
M/4IULXX-P\PKM'..N,,_/M7/ZG"^F_#'0;0J1+JE[/?$$<E$"Q)^N^O>8/V?
MO!4-Z)V.I3(K9\B2X&P^QPH;'XUT6N?"[POX@U&QO;VUE#6,20V\44NR-$0Y
M"[1QCFF!\[>-O!\'@KQ-X=LM(N+@ZC/;P3R^802DY;`V\<<CH:VO'&N:MXJ^
M,`?1=-?6!H3*L5NL9=7,;#>S!>Q?^0KV_P`0?##PYXE\0)K>H)=_;D"!'BG*
M!=G*X%3^%/AWX?\`!EY=7>DQ3BXNE"RR33&0D9SW]3UH`\;^"=]=:G\7=>OK
MZ(17=Q;S231@$!',JDC!]#3-3!\5?M.0P;=\-G=(IZX`A3<?_'@:]E\._#CP
M_P"%]>NM:TV.X6\N5=9#),64AF#'CZBDT?X;>'M#\43^(K2.Y.I3F0N\LY89
M<Y;B@#Q_X[SMK?Q&T'P]$=Q6-$VYZ/*^/Y!:I6,]C<?M)2S:C=0VMI87+JC3
ML%4"&/8@R3@?=!KVZ[^''A^^\91^*KA+E]3CD21&,QV`H`%^7TXK'\2_!7PG
MXGUF;5;G[=;7,[;IOLLRJKM_>(93S]*`/$;#4SJWCKQCXP0;H+.UNIXI,<!G
M_=1?C\V?PKG+K2#9_#S1]97*RW&H7$8<#!"JJ8Y^NZOJ*#X5^%K;PG/X;AM9
MDLKEUDN'64B69E.1N;^G2FW7PI\+WGA:Q\.RP7']GV4K30@3D-N;.<MW^\:`
M.;_9[TP6?P^EO2/FOKMWSZJN%'ZAJ*])T+0[+PYHMMI.G(R6ELI6,,VX\DDY
(/?DFBD!__]D_
`
end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
