<SEC-DOCUMENT>0001590714-16-000188.txt : 20160819
<SEC-HEADER>0001590714-16-000188.hdr.sgml : 20160819
<ACCEPTANCE-DATETIME>20160721112809
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001590714-16-000188
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20160721

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Platform Specialty Products Corp
		CENTRAL INDEX KEY:			0001590714
		STANDARD INDUSTRIAL CLASSIFICATION:	MISCELLANEOUS CHEMICAL PRODUCTS [2890]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1450 CENTREPARK BLVD
		STREET 2:		SUITE 210
		CITY:			WEST PALM BEACH
		STATE:			FL
		ZIP:			33401
		BUSINESS PHONE:		561-207-9600

	MAIL ADDRESS:	
		STREET 1:		1450 CENTREPARK BLVD
		STREET 2:		SUITE 210
		CITY:			WEST PALM BEACH
		STATE:			FL
		ZIP:			33401
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<!DOCTYPE html PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN" "http://www.w3.org/TR/html4/loose.dtd">
<html>
	<head>
		<!-- Document created using Wdesk 1 -->
		<!-- Copyright 2016 Workiva -->
		<title>Document</title>
	</head>
	<body style="font-family:Times New Roman;font-size:10pt;">
<div><a name="sfbb1c81f8b964f54a6fe5b8d0a3540ac"></a></div><div><div style="line-height:120%;text-align:right;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;"><br></font></div></div><div><br></div><div style="line-height:120%;padding-bottom:8px;text-align:left;"><img src="platformlogoa01.jpg" style="height:66px;width:382px;"></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;font-weight:bold;">1450 Centrepark Boulevard, Suite 210 </font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;font-weight:bold;">West Palm Beach, FL 33401</font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;font-weight:bold;">(561) 207-9600</font></div><div style="line-height:120%;text-align:right;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">July 21, 2016</font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">&#160;</font></div><div style="line-height:120%;text-align:center;font-size:11pt;"><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="1"></td></tr><tr><td style="width:100%;"></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:11pt;"><font style="font-family:inherit;font-size:11pt;text-decoration:underline;">VIA EDGAR SUBMISSION</font></div><div style="font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">&#160;</font></div><div style="font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">Mr. John Cash</font></div><div style="font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">Accounting Branch Chief</font></div><div style="font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">Office of Manufacturing and Construction</font></div><div style="font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">United States Securities and Exchange Commission</font></div><div style="font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">100 F Street, N.E.</font></div><div style="font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">Washington, D.C. 20549</font></div></td></tr></table></div></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><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:61.71875%;border-collapse:collapse;text-align:left;"><tr><td colspan="3"></td></tr><tr><td style="width:11%;"></td><td style="width:11%;"></td><td style="width:78%;"></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">&#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:11pt;"><font style="font-family:inherit;font-size:11pt;font-weight:bold;">RE:</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:11pt;"><font style="font-family:inherit;font-size:11pt;font-weight:bold;">Platform Specialty Products Corporation</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">&#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:11pt;"><font style="font-family:inherit;font-size:11pt;font-weight:bold;">&#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:11pt;"><font style="font-family:inherit;font-size:11pt;font-weight:bold;">Form 10-K for the Year Ended December 31, 2015</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">&#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:11pt;"><font style="font-family:inherit;font-size:11pt;font-weight:bold;">&#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:11pt;"><font style="font-family:inherit;font-size:11pt;font-weight:bold;">Filed March 11, 2016</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">&#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:11pt;"><font style="font-family:inherit;font-size:11pt;font-weight:bold;">&#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:11pt;"><font style="font-family:inherit;font-size:11pt;font-weight:bold;">File No. 1-36272</font></div></td></tr></table></div></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">Dear Mr. Cash:</font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">&#160;</font></div><div style="line-height:120%;text-align:left;text-indent:48px;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">We are writing in response to the comments we received from the staff (the "</font><font style="font-family:inherit;font-size:11pt;text-decoration:underline;">Staff</font><font style="font-family:inherit;font-size:11pt;">") of the Securities and Exchange Commission (the "</font><font style="font-family:inherit;font-size:11pt;text-decoration:underline;">Commission</font><font style="font-family:inherit;font-size:11pt;">") by letter dated July 19, 2016 (the "</font><font style="font-family:inherit;font-size:11pt;text-decoration:underline;">Comment Letter</font><font style="font-family:inherit;font-size:11pt;">") regarding the above-referenced filing of Platform Specialty Products Corporation ("</font><font style="font-family:inherit;font-size:11pt;text-decoration:underline;">Platform</font><font style="font-family:inherit;font-size:11pt;">" or the "</font><font style="font-family:inherit;font-size:11pt;text-decoration:underline;">Company</font><font style="font-family:inherit;font-size:11pt;">").&#160;&#160;For ease of reference in this letter, the headings and numbered paragraphs correspond to the headings and paragraph numbers contained in the Comment Letter. To facilitate your review, we have also reproduced below the text of the Staff's comments in italics directly above the Company's responses.</font></div><div style="line-height:120%;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;"><br></font></div><div><a name="s957f3c341ea942d19c82eb81f63be282"></a></div><div style="line-height:120%;padding-bottom:16px;text-align:left;padding-left:90px;text-indent:-90px;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;text-decoration:underline;">Management&#8217;s Discussion and Analysis of Financial Condition and Results of Operations</font></div><div style="line-height:120%;padding-bottom:16px;text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;text-decoration:underline;">Results of Operations</font></div><div style="line-height:120%;padding-bottom:16px;text-align:right;padding-left:0px;text-indent:0px;font-size:11pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;text-align:-moz-right;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:99.8046875%;border-collapse:collapse;text-align:left;margin-left:auto;margin-right:0;"><tr><td colspan="2"></td></tr><tr><td style="width:3%;"></td><td style="width:97%;"></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:11pt;"><font style="font-family:inherit;font-size:11pt;font-style:italic;">1.</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:11pt;"><font style="font-family:inherit;font-size:11pt;font-style:italic;">We note that foreign currency translation adjustments resulted in a significant increase to your total comprehensive loss during both 2014 and 2015. Please expand your MD&amp;A in future filings to discuss the changes in foreign currency rates or other factors that resulted in the significant foreign currency translation adjustments in each of the periods presented</font><font style="font-family:inherit;font-size:11pt;">.</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:10px;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;height:10px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</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:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">In response to the Staff's comment, in future filings, to the extent there are significant foreign currency translation adjustments in the periods presented, the Company will expand its MD&amp;A to discuss any changes in foreign currency rates, if applicable, or other factors that resulted in such significant foreign currency translation adjustments.</font></div></td></tr></table></div></div><div><br></div><div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></div><hr style="page-break-after:always"><div><a name="s4360e8121fa64e82a71ec63f8918b401"></a></div><div><div style="line-height:120%;text-align:right;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;"><br></font></div></div><div><br></div><div style="line-height:120%;padding-bottom:16px;text-align:right;font-size:11pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;text-align:-moz-right;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:99.8046875%;border-collapse:collapse;text-align:left;margin-left:auto;margin-right:0;"><tr><td colspan="2"></td></tr><tr><td style="width:3%;"></td><td style="width:97%;"></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:11pt;"><font style="font-family:inherit;font-size:11pt;font-style:italic;">2.</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:11pt;"><font style="font-family:inherit;font-size:11pt;font-style:italic;">While it appears that you did not include a segment discussion and analysis as part of the results of operations disclosure in your 2015 10-K, we note that such discussion and analysis was provided in your First Quarter 2016 10-Q. For the purpose of making the disclosure more clear and users friendly, please further expand your MD&amp;A in future filings to include segment-level tables for the financial line items for which you provide segment-level discussion and analysis.</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:13px;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;height:13px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</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:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">In response to the Staff's comment, in future filings, if material, the Company will include a segment discussion and analysis in its MD&amp;A, and when such segment discussion and analysis is included, will also include segment-level tables for the financial line items for which segment-level discussion and analysis is provided.</font></div></td></tr></table></div></div><div><a name="s332cf7d4b33d413fbdc65d872a700b47"></a></div><div style="line-height:120%;padding-bottom:16px;text-align:right;font-size:11pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;text-align:-moz-right;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:99.8046875%;border-collapse:collapse;text-align:left;margin-left:auto;margin-right:0;"><tr><td colspan="2"></td></tr><tr><td style="width:3%;"></td><td style="width:97%;"></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:11pt;"><font style="font-family:inherit;font-size:11pt;font-style:italic;">3.</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:11pt;"><font style="font-family:inherit;font-size:11pt;font-style:italic;">We note that your effective tax rate changed from (21.7)% in 2014 to 32.8% in 2015. We further note that you disclose on page 46 various reconciling items which directly impacted the 2014 and 2015 effective tax rates. Please revise future filings to discuss and analyze the changes in effective tax rates for all periods presented. Your analysis should include a discussion of the underlying factors that contributed to material changes in the individual reconciling items on your effective tax rates. Please refer to Item 303(a) of Regulation S-K.</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:9px;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;height:9px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</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:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">In response to the Staff's comment, in future filings, the Company will discuss and analyze material changes in effective tax rates for all periods presented. This analysis will include a discussion of the underlying factors that contributed to such material changes in the individual reconciling items on its effective tax rates as required by Item 303(a) of Regulation S-K.</font></div></td></tr></table></div></div><div><a name="sd2edc53fab95441db8ed7538fbe0230e"></a></div><div style="line-height:120%;padding-bottom:16px;text-align:left;padding-left:13px;text-indent:-12px;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;text-decoration:underline;">Liquidity and Capital Resources</font></div><div style="line-height:120%;padding-bottom:16px;text-align:left;padding-left:13px;text-indent:-12px;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;text-decoration:underline;">Contractual Obligations and Commitments, Page 56</font></div><div style="line-height:120%;padding-bottom:16px;text-align:right;font-size:11pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;text-align:-moz-right;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:99.8046875%;border-collapse:collapse;text-align:left;margin-left:auto;margin-right:0;"><tr><td colspan="2"></td></tr><tr><td style="width:3%;"></td><td style="width:97%;"></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:11pt;"><font style="font-family:inherit;font-size:11pt;font-style:italic;">4.</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:11pt;"><font style="font-family:inherit;font-size:11pt;font-style:italic;">In future filings please include a footnote to the contractual obligations and commitments table stating that the settlement of your Series B Convertible Preferred Stock obligation is not included in the table and provide an estimated amount of the settlement based on the current stock price.</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:9px;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;height:9px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</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:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">In response to the Staff's comment, in future filings, if the Company is otherwise required to include the contractual obligations and commitments table, the Company will include a footnote to the table which affirmatively states that the settlement of the Series B Convertible Preferred Stock obligation is not included in the table and provides an estimated amount of the settlement based on the current stock price (which estimated amount has been historically disclosed in a paragraph within the Contractual Obligations and Commitments section).</font></div></td></tr></table></div></div><div><a name="s516d2a4bbb124099850963628dfe3dfc"></a></div><div style="line-height:120%;padding-bottom:16px;text-align:left;padding-left:13px;text-indent:-12px;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;text-decoration:underline;">Consolidated Financial Statements and Footnotes</font></div><div style="line-height:120%;padding-bottom:16px;text-align:left;padding-left:13px;text-indent:-12px;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;text-decoration:underline;">Consolidated Balance Sheets, Page F-3</font></div><div><br></div><div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></div><hr style="page-break-after:always"><div><div style="line-height:120%;text-align:right;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;"><br></font></div></div><div><br></div><div style="line-height:120%;padding-top:4px;text-align:right;font-size:11pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;text-align:-moz-right;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:99.8046875%;border-collapse:collapse;text-align:left;margin-left:auto;margin-right:0;"><tr><td colspan="2"></td></tr><tr><td style="width:3%;"></td><td style="width:97%;"></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:11pt;"><font style="font-family:inherit;font-size:11pt;font-style:italic;">5.</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:11pt;"><font style="font-family:inherit;font-size:11pt;font-style:italic;">You disclose that on April 20, 2017, you will be required to repurchase each share of Series B Convertible Preferred Stock that have not been converted into shares of common stock or automatically redeemed. Please tell us how you determined that your Series B Convertible Preferred Stock should be classified as mezzanine equity on your balance sheet and your consideration of the guidance in ASC 480-10-25-4.</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:9px;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;height:9px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</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:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">The Company, after considering the guidance in ASC 480-10-25-4, determined that the Series B Convertible Preferred Stock is not mandatorily redeemable but should, however, be classified as mezzanine equity in accordance with ASC 480-10-S99 because the instrument is redeemable based upon an event that is outside of the Company's control, i.e., the stock price of Platform's common stock. </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:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">The Series B Convertible Preferred Stock is convertible into the Company's common stock and that conversion right was considered by the Company to be substantive. In addition, the Series B Convertible Preferred Stock is contingently redeemable either upon a triggering event as defined in the related share purchase agreement or upon maturity; provided it has not already been converted by the holder. ASC 480-10-55-11 clarifies that an otherwise mandatorily redeemable instrument with a substantive option to convert is not mandatorily redeemable until the option lapses.</font></div><div style="text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;"><br></font></div></td></tr></table></div></div><div><a name="s393d944f0c7d43beac5a5219734e5e00"></a></div><div style="line-height:120%;padding-bottom:16px;text-align:left;padding-left:13px;text-indent:-12px;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;text-decoration:underline;">Note 5 - Goodwill and Intangible Assets, Page F-22</font></div><div style="line-height:120%;padding-bottom:16px;text-align:right;font-size:11pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;text-align:-moz-right;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:99.8046875%;border-collapse:collapse;text-align:left;margin-left:auto;margin-right:0;"><tr><td colspan="2"></td></tr><tr><td style="width:3%;"></td><td style="width:97%;"></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:11pt;"><font style="font-family:inherit;font-size:11pt;font-style:italic;">6.</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:11pt;"><font style="font-family:inherit;font-size:11pt;font-style:italic;">We note from your disclosure on page F-23 that a 1% increase in the weighted average cost of capital rate would have resulted in the carrying value of the Agro Business reporting unit&#8217;s net assets to exceed their fair value. Given the significance of Argo Business&#8217; goodwill balance, please expand your disclosure in future filings to discuss any potential events or circumstances that could have a negative effect on the estimated fair value of the reporting unit.</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:10px;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;height:10px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</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:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">In response to the Staff's comment, in future filings, the Company will expand its disclosure to discuss any potential events or circumstances that could have a negative effect on the estimated fair value of the Company's Agro business.</font></div></td></tr></table></div></div><div><a name="sa47b0f061f2e486abdd89aa5ee18e51d"></a></div><div style="line-height:120%;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">The Company hereby acknowledges that:</font></div><div style="line-height:120%;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;"><br></font></div><table cellpadding="0" cellspacing="0" style="padding-bottom:8px;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:120%;font-size:11pt;padding-left:24px;"><font style="font-family:inherit;font-size:11pt;">&#8226;</font></div></td><td style="vertical-align:top;"><div style="line-height:120%;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">the Company is responsible for the adequacy and accuracy of the disclosure in the filing;</font></div></td></tr></table><table cellpadding="0" cellspacing="0" style="padding-bottom:8px;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:120%;font-size:11pt;padding-left:24px;"><font style="font-family:inherit;font-size:11pt;">&#8226;</font></div></td><td style="vertical-align:top;"><div style="line-height:120%;font-size:11pt;"><font style="font-family:inherit;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></table><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:120%;font-size:11pt;padding-left:24px;"><font style="font-family:inherit;font-size:11pt;">&#8226;</font></div></td><td style="vertical-align:top;"><div style="line-height:120%;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">the Company  many 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 style="line-height:120%;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;"><br></font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">*  *  *</font></div><div style="line-height:120%;text-align:center;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;"><br></font></div><div style="line-height:120%;text-align:left;text-indent:24px;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">If you or any other members of the Staff have any questions with respect to the foregoing, please contact me at (561) 207-9635 or John E. Capps at (561) 207-9604.</font></div><div><a name="s5adf691175ae475694866c2d7ce70598"></a></div><div style="line-height:120%;text-align:center;text-indent:384px;font-size:11pt;"><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:42.7734375%;border-collapse:collapse;text-align:left;"><tr><td colspan="2"></td></tr><tr><td style="width:9%;"></td><td style="width:91%;"></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:11pt;"><font style="font-family:inherit;font-size:11pt;">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:20px;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;height:20px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</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;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">/s/ Sanjiv Khattri</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:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">Sanjiv Khattri</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:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">Chief Financial Officer</font></div></td></tr></table></div></div><div style="line-height:120%;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;"><br></font></div><div style="line-height:120%;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">cc: &#160;&#160;&#160;&#160;John E. Capps, Platform Specialty Products Corporation</font></div><div style="line-height:120%;text-indent:24px;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">Sisi Cheng, Staff Accountant, Securities and Exchange Commission</font></div><div><br></div><div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></div>	</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>platformlogoa01.jpg
<TEXT>
begin 644 platformlogoa01.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  ," @," @,# P,$ P,$!0@%!00$
M!0H'!P8(# H,# L*"PL-#A(0#0X1#@L+$!80$1,4%145# \7&!84&!(4%13_
MVP!# 0,$! 4$!0D%!0D4#0L-%!04%!04%!04%!04%!04%!04%!04%!04%!04
M%!04%!04%!04%!04%!04%!04%!04%!3_P  1" !D C\# 2(  A$! Q$!_\0
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M21<,54GY6';K7MM!#"BBB@04444 %%%% !1110 4444 %%%% !1110 4444
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M%4L>P' K[:^'?PI\'?"33+G3O!GAO3O#5C<3?:)K?38!$DDFT+N('4X 'X4
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M17)+<B1A( QR><GK0!_2;7Y4?\%DO^2E?#3_ +!-W_Z.2OT6^ /CE?B5\$_
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MOAW_ ,*G_9C_ &9_"[1^7<65C>/<J1@_:)([>6;/OO=J^G/^"0O_ ";/K?\
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MO% '\]L=6HZIQFK49KX<_O*BRY'\O7K7Z _\$K_N_$;_ +</_:]?GY%N9E4
MLQ.  .2:_5O]@S]G_5?@SX!O]6U\O!K/B3R9WT]AC[+$@;RU;_IH?,8L.W Z
M@UZ& A*5926R/@_$3'4*.0U,-.5IU'%175V:;^Y+<^I:**2OJ#^23PK]MS/_
M  R_XX_ZXP?^E$=?CS)GI7[?_&SX;I\7?A;X@\(O=-8'4[?8EPHW>6ZL'4D=
MQN49'IFOQ<\?>"=:^&_BS4O#FOVC6>JZ?*8I8SR&[AU/\2L,$'N"*^?S*#YX
MSZ6/Z3\+,=06!KX/F_><W-;K9I*_WK7L<Q)5:2K$C55D->.?L59G[!_\$]?^
M34?"'_72]_\ 2N6OHX=*^<?^">O_ ":CX0_ZZ7O_ *5RU]'#I7V%#^%#T7Y'
M\3Y[_P C7$_XY?FSY]_;=_9^U_\ :5^"@\'>&[W3]/U'^U+:]\[4F=8MD>_<
M,HK'/S#'%>=?L!_L=^+_ -E2^\:S>*=5T;4EUN.T6W&E/*Q0Q&7=NWHO7S!C
M&>AKZVU;6].T"U^TZG>V^G6^0OG74RQID]!EB!FLRU^(?A>_N$@MO$>E3SN<
M+''>QLS'V ;)K>ZV/&C2G)<T8MKT.DZT8%"L"N0<BJM_J%OIEK+=7=Q%:VT2
M[I)IG"(@]2QX ID)-NR/SG_:L_X)O?$7XZ?'[Q5XYT/7_#=GI>JM;F&"^EG$
MR[+>.,[@L9'5">#TQ7DW_#H'XM_]#3X0_P"_]S_\9K]4U^)WA!B /%&CDGH/
MM\/_ ,5706UU#>0K+#*DT;C*M&P96'J".M*Z>Q<J<X:RBT?#7["O["?CC]E_
MXL:OXH\3:SH6HV-YH\FG)%I<DS2"1IHG!.^-1MQ&>_4BO+?C)_P3$^*?Q<^-
MGBKQE=>)/"\.GZYK$EX86GN#+';%\*G^JQN$8 ZXR*_3X>]8/B;QSX=\&QQR
MZ]K>FZ-')PK:A=QP!OIO(S0VEJR8QE-VBKLU=/L8-+L+:SMHQ';V\2PQ(.BH
MH  _("OB7]N[]@SQ-^TY\1- \5^$M5T72KBWTTZ??KJC2J9=LA>)EV(V<!W!
MSCM7V7X=\6:-XLL_M>BZK9:M:YVF>QN4G3/IN0D9K8[4)WV"491=I*S/%/V/
M_A%XH^!/P'T3P-XKOM/U'4-*FN%AGTUW:+R'E:1!EU4Y&]AT["O%?V^/V*?&
M?[5'BWPCJGAC5]$TV#1[&>VG757E5G9Y%8%=B-QA3UKZ[U;QAH7AZ=(=4UK3
M]-F==ZQW=RD;%<XR Q!(R#S3M)\7:'KS,NFZQ8:@R\E;6Y20C\%)HNMBO95.
M7FY7;O8\@_8N^!.N_LX_ RQ\%>(KVPU#4X+ZZN6FTUG:$K)(64 NJG('7BO=
M_P!*/<5G:QKVFZ!;+<:G?VNG6[,$$MW,L2;L$@98@9X/'M3V(2<G9+4_-/P#
M_P $O_B9X5^/&@^-KKQ%X7DTVP\2Q:S)!%-<&9H5NA*5 ,6-VWCKC/>OT]JM
M;WL%U9QW<,\<UM(@D2:-PR,I&0P8<$8YS531?$NE>(EE.EZG9ZDL1 D-G.DH
M4GH#M)QT-*Z'RRLW;8U<UX_^TQ^S1X6_:A\!CP[XC\RTNK:0W&FZM:@&>RFQ
M@LN>&4CAD/##T(!'K_:N8\2?$KPGX.GCM]<\3:3HT\@W)'J%]% S#U =@2*'
M9:L(TY5':";?D?D]XP_X))_&+1;Z1-"U/PWXCL=Q\N;[4]I*1VW1NA /T8U?
M\ _\$B_BEK6HPCQ9K^@^&=,W#SGM)7O;G;WV(%5,_5J_6;0_$FE>)K7[3I&I
M6FIVW_/:SG29/S4D4_5]<T[0;47.I7]OI]L6"B:ZE6)-QZ#+$#/!XHNK7'R2
M4N2VO8X[X'?!'PS^S[\/;#P?X3MGAT^V)DEGF(::ZF;&^:5@!EFP/8     "
MOC+]LC_@GA\0?VB?CQJOC7P_KOAVPTR[LK6V2'499EF#1Q[6)"1L,9Z<U]S_
M /"T/!__ $-.C?\ @?%_\56IH_B+2O$43R:5J-GJ4<;;7:TG64*?0E2<&BZ>
MS'*E4@KRBTO0Y?X&^!K[X9_!WP7X3U*6&XU#1=)M["XFM23$[QQA6*D@'&1Q
MD"OC[]MG_@G;XF_:%^,2^-_!>K:)I0O+"*#4H=4>5&>>/*K(NQ&!S'L4Y_N"
MOOB6588R[N$51RS' Q7'1_&7P#+?&RC\:^'WO0VTP+JD)?/IMWYS1=+<(4JD
M[\D6[=E<XC]DCX4^,?@K\"=*\#>--0T[4]0TEYH+2YTV21XS:LQ:-6+JIRNY
MEZ8PJU\4_!K_ ()=_$WX=_&KP?XPU#Q'X7GT[1M;@U*>&WFN#*\:2AR%!B W
M8]2!7Z?0SQW,221.LD;#*LIR"/4&IJ9F>6_M&? 32/VDOA9?^"-:O+C3K>XG
MAN8[VU56E@DC<,&4,,<C<OT8UXU^S3_P3K\)_LU_$Q?&UCXGU;Q!J,5G-:P0
MW\,2)$9-H9QL&<[05^C&OK>J]U=Q6<#S3RI!%&I9Y)&"JH'4DGH*!VOHCY-_
M;]_9'\6?M66?@F+POJFD:8VARW;W']JO(H<2K$%V;$;IY9SG'45UG[#'[.GB
M+]F'X0ZAX3\37^G:E?W&LS:@LVF,[1"-XHD .]5.<QGMW%>LZ?\ &+P'JUY]
MCL?&6@7=V3M$$.IPNY/IM#YKLE82*"#D'H12NNA<Z=2G\<6O56%KDOBMX/NO
MB)\,?%GA>ROUTNZUK2[G3H[QXS((3+&R;RH()QNZ9%=+<7$5I$\TTB11("SR
M.P"@#J23T%<QI/Q<\%:]J:Z=IOBW0[^_8X%M;:C#)*3Z!58DTW9;A&G4FG*,
M6TM]#\K/$7_!(GXOZ3G^R-=\+:[$/N_Z3-;.1]&C(S_P+\:K>$O^"2OQEUG4
M8X];U#PWX=L=P\RX-V]U(!WVQH@!/U85^QBD$9'2JNH:A;:7:RW5W<1VMM$-
MSS3.$11ZECP!00DV[(\G_9C_ &9?"_[+G@$^'?#QFOKRZD%QJ6KW2@37LP&
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MF(V<'=TQUKJQB3J4[JZUT/F.%'4CA,;*E55.5HVD]EJ_)^AZA\"='U;]E?\
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MBCPQJTJ1+;Q:A<211N$#QJZ2 +DJ&V]<%#[5^FG[.OA?POX4^"_A*R\'!_\
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MHZ> ,GSX8F8*/=EWI_P.OGKXG?$*7X@VOA"6XW?:]'T*#1Y78?>$,DHC.?\
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M3D\=E8XZ%:^*_A;\4O$7P;\>:5XO\+WILM8T^3<I.3',A^_%(/XD8<$?B,$
MU^X'P*^-/@[]KCX.?VE;P0W$%U";'6M#NL.UK,5Q)"X[J0<JW\2D'@Y YL11
MC7ARO?H?09'G-?(\4L12UB])1[K_ #71G*?\$]?^33_"'IYE[_Z5RU](5P?P
M5^%.G_!7X?VGA'29Y;C3+.XN9;8S<ND<LSRA"?XMN_;GOC-=VO>KIQ<*<8O=
M(\W,\1#%8VMB*?PSDVO1NYYK\?/@7H_[07@<>%M<O+VPLOM4=UYM@R+)N0'
MRRL,<GM73?#GP+9_#7P/H?A?3YI[BQTFTCM(9;D@R,B+@%L #/T KI.&(YH[
M<<UIR1OS6U.9XFM*BL.Y>XG=+I?N+]:Y3XG?#^S^*'@+7/">HSSVUEJULUK+
M-:E1(BGNNX$9^H-=7NQ29RQQ3:4E9F-.I*G.,X.S3NO5'FOP5^!.A_!'X:GP
M3IMQ=ZII+232.VI%&=_-^\IVJHQVZ5S'[//[*/A[]FW4M>N/#FLZO=VVKJ@E
ML[^2-XD*,Q1EVHIR S+R3D&O<AQ29Y]:S5."M9;;';+,,5)58RFVJC3EYM:W
M8''?H:^5_C1_P3S^'?Q>\4WGB.&ZU#PSJMZYENSII0PS2'K(8W4X8]25(!/.
M,DD_4_)'4BE_E3J4X5%::N+!X_$Y?4]KA9N,O+]>Y\X_ +]AGP#\!/$"^(+.
M2]U_7XU9(;W4F0BW###&-%4 $@D;CDX) (R<_1_3M28P/2E6B%.--<L%9$8O
M&8C'5/;8F;E+NSYY_:$_8O\ "O[1OBRPU[7]7U>PNK.S%DD>GO$J,@=GR=Z,
M<Y8]_2N-\%_\$S?A/X6UJ#4+Z36/$:PN'6SU*Y00,1TWK&BEA[$X/<&OK?\
M0TO&.*B5"G*7,XJYWTL\S&C16'IUG&"5DEII^9##"EM"D42K'&@"JJC  '0
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M)-$VFO&I<NH4AMZ-QP.E>Q_SI:TG&,ERR5T>9A\15PM55J,N62V:/-?B_P#
MK0?C1\,6\$:W)<Q6'[AH[JW91/$T1&UE+*1D@$'CHQK1^#?PLM/@O\/=,\(:
M?J-]J=AIV]8)M09&E"LY?9E548!8@<=,"NXS1FCECS<]M=BY8NO*C]7<WR7Y
MK=+]SS#]H'X#:1^T1X,M_#.M:GJ&FV$=VEX6TUT5W9590K;U8;?G)Z=0*U[#
MX1Z%8_"./X=JDDFA+I/]CEG(,C0F+RR2<8W$$G..IZ5W'/%%')&[E;5@L97C
M2C14WRQ=TNS[^IY+^SM^SMHW[.'AG4="T+5=2U*RO;LWA_M%XV,<A14.W8J\
M$(OY5ZUCDFA3[YIU.,5%*,=B*]>IB:CK5G>3W?<\0\)?LJ^'/"'Q\UGXK6NI
MZG-KFJ"42VDTD9MU\P+NV@(&XVC&6->W?A2?6@FB,5'2*'B,36Q+C*M+F:22
M]%LCR+]HS]FW0?VDO#^E:3K^H:AI\.GW)NHWTYD5F8H4P=ZL,8->E^'=%C\/
M:#IVE0L[PV-O';1L^-S*BA03CO@5I-GC]:/:DH1BW)+5A/$UJE&.'E*\(W:7
M:^YRGQ)^&V@_%KPC?>&O$M@M_I%VH$D9)#!@<JZL.593R"*^3'_X)3^ 3JGF
MKXK\1+89S]GS 7QZ;_+_ *5]O[:3 []*BI1IU'>:N=V"S?'Y=!PPM5QB]TMO
MQ..^%OPL\.?!WPA9^&?"]B+#3+?+;22TDKG[TCL>68]S] ,  5TVI:?'JFFW
M5F[,L=Q$T+,O4!@02/SJVHP>*7'%:I)*RV/,G5J5*CJSDW)N[;W;[GC?[.?[
M,?A[]FO2]:L- U'4M1BU69)IFU%XV*E5*@+L1>.>]>,^(O\ @E_\-M>UO4=1
M37/$%@MY<R7 M;::$10[V+;$!B)VC.!DG@5]E4=CS6+H4Y)1<=$>O2SK,*%:
M=>G6:G.UWWMM?T/S'_X*Y?%CQ':^(/"?P[MKS[-X8OK$:K>00@JUS,)BB+(<
M\HN-P7'WN3G Q^<U%%;GD+8****!B[CZT;CZT44 )1110 5[U^P_\6?$GPO_
M &C_  ?#H5YY5IX@U"#2=2M)06AN()'Q\RY'S*?F5NH.>H)!** >Q^[-%%%!
MD)2T44 %%%% !1110 4444 %)110 4M%% !1110 E+110 4444 %)110 M%%
M% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444
E %)110 M%%% "4M%% !1110 4444 %%%% !1110 4E%% '__V0$!

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