<SEC-DOCUMENT>0001104659-22-100898.txt : 20220916
<SEC-HEADER>0001104659-22-100898.hdr.sgml : 20220916
<ACCEPTANCE-DATETIME>20220916172815
ACCESSION NUMBER:		0001104659-22-100898
CONFORMED SUBMISSION TYPE:	SC 13D
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20220916
DATE AS OF CHANGE:		20220916
GROUP MEMBERS:		ALLAN V. APPLE, NOT INDIVIDUALLY BUT SOLELY IN CAPACITY AS TRUSTEE
GROUP MEMBERS:		DONALD A. FOSS 2010 REMAINDER TRUST
GROUP MEMBERS:		DONALD A. FOSS 2010 REMAINDER TRUST #2
GROUP MEMBERS:		DONALD A. FOSS 2011 REMAINDER TRUST FBO ROBERT S. FOSS & DESCENDANTS
GROUP MEMBERS:		DONALD A. FOSS IRREVOCABLE TRUST DATED AUGUST 14, 2022

SUBJECT COMPANY:	

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CREDIT ACCEPTANCE CORP
		CENTRAL INDEX KEY:			0000885550
		STANDARD INDUSTRIAL CLASSIFICATION:	PERSONAL CREDIT INSTITUTIONS [6141]
		IRS NUMBER:				381999511
		STATE OF INCORPORATION:			MI
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		SC 13D
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	005-45225
		FILM NUMBER:		221248858

	BUSINESS ADDRESS:	
		STREET 1:		25505 WEST TWELVE MILE ROAD
		CITY:			SOUTHFIELD
		STATE:			MI
		ZIP:			48034-8334
		BUSINESS PHONE:		2483532700

	MAIL ADDRESS:	
		STREET 1:		25505 WEST TWELVE MILE ROAD
		CITY:			SOUTHFIELD
		STATE:			MI
		ZIP:			48034-8334

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CREDIT ACCEPTANCE CORPORATION
		DATE OF NAME CHANGE:	19930328

FILED BY:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Donald A. Foss 2009 Annuity Trust
		CENTRAL INDEX KEY:			0001473482
		IRS NUMBER:				000000000
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		SC 13D

	BUSINESS ADDRESS:	
		STREET 1:		25505 WEST TWELVE MILE ROAD
		STREET 2:		SUITE 4125
		CITY:			SOUTHFIELD
		STATE:			MI
		ZIP:			48034
		BUSINESS PHONE:		734-623-1905

	MAIL ADDRESS:	
		STREET 1:		25505 WEST TWELVE MILE ROAD
		STREET 2:		SUITE 4125
		CITY:			SOUTHFIELD
		STATE:			MI
		ZIP:			48034
</SEC-HEADER>
<DOCUMENT>
<TYPE>SC 13D
<SEQUENCE>1
<FILENAME>tm2224955d1_sc13d.htm
<DESCRIPTION>SC 13D
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="margin: 0"></P>

<!-- Field: Rule-Page --><DIV STYLE="margin-top: 12pt; margin-bottom: 3pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 2pt solid; border-bottom: Black 1pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>UNITED STATES</B></P>

<P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SECURITIES AND EXCHANGE COMMISSION</B></P>

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

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

<P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SCHEDULE 13D</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Under the Securities Exchange Act of 1934</B></P>

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 18pt"><B><U>CREDIT ACCEPTANCE CORPORATION</U></B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">(Name of Issuer)</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">Common Stock</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">(Title of Class of Securities)</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">225310101</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">(CUSIP Number)</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Bradley J. Wyatt</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">Dickinson Wright PLLC </FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">350 S. Main Street, Suite 300</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">Ann Arbor MI 48104</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">(734) 623-1905</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">(Name, Address and Telephone Number of Person</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">Authorized to Receive Notices and Communications)</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">August 14, 2022</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">(Date of Event which Requires Filing of this Statement)</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If the filing person has previously filed a statement
on Schedule 13G to report the acquisition that is the subject of this Schedule 13D, and is filing this schedule because of &sect;&sect;240.13d-1(e),
240.13d-1(f) or 240.13d-1(g), check the following box. <FONT STYLE="font-family: Wingdings">&#168;</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The information required on the remainder of this
cover page shall not be deemed to be &#8220;filed&#8221; for the purpose of Section 18 of the Securities Exchange Act of 1934 (&#8220;Act&#8221;)
or otherwise subject to the liabilities of that section of the Act but shall be subject to all other provisions of the Act (however, see
the Notes).</P>

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

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

<!-- Field: Rule-Page --><DIV STYLE="margin-top: 3pt; margin-bottom: 12pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 1pt solid; border-bottom: Black 2pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

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

<!-- Field: Page; Sequence: 1 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48%; font-size: 10pt"><FONT STYLE="font-size: 10pt">Cusip No. 225310101</FONT></TD>
    <TD STYLE="width: 4%; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">13D</FONT></TD>
    <TD STYLE="width: 48%; font-size: 10pt">&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 1pt 4pt; border-top: Black 1pt solid; border-left: Black 1pt solid; width: 50%; font-size: 10pt"><FONT STYLE="font-size: 10pt">(1) Names of reporting persons</FONT></TD>
    <TD STYLE="padding: 1pt 4pt; border-right: Black 1pt solid; border-left: Black 1pt solid; border-top: Black 1pt solid; width: 50%; font-size: 10pt"><FONT STYLE="font-size: 10pt">The Donald A. Foss 2009 Remainder Trust&nbsp;&nbsp;&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 1pt 4pt; border-top: Black 1pt solid; border-left: Black 1pt solid; font-size: 10pt"><FONT STYLE="font-size: 10pt">(2) Check the appropriate box if a member of a group (see instructions)</FONT></TD>
    <TD STYLE="padding: 1pt 4pt; border-right: Black 1pt solid; border-left: Black 1pt solid; border-top: Black 1pt solid">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(a) <FONT STYLE="font-family: Wingdings">&#168;</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(b) <FONT STYLE="font-family: Wingdings">&#168;</FONT></P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 1pt 4pt; border-top: Black 1pt solid; border-left: Black 1pt solid; font-size: 10pt"><FONT STYLE="font-size: 10pt">(3) SEC use only</FONT></TD>
    <TD STYLE="padding: 1pt 4pt; border-right: Black 1pt solid; border-left: Black 1pt solid; border-top: Black 1pt solid; font-size: 10pt">&nbsp;</TD></TR>

<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 1pt 4pt; border-top: Black 1pt solid; border-left: Black 1pt solid; font-size: 10pt"><FONT STYLE="font-size: 10pt">(4) Source of Funds</FONT></TD>
    <TD STYLE="padding: 1pt 4pt; border-right: Black 1pt solid; border-left: Black 1pt solid; border-top: Black 1pt solid; font-size: 10pt"><FONT STYLE="font-size: 10pt">OO</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 1pt 4pt; border-top: Black 1pt solid; border-left: Black 1pt solid; font-size: 10pt"><FONT STYLE="font-size: 10pt">(5) Disclosure of Legal Proceedings</FONT></TD>
    <TD STYLE="padding: 1pt 4pt; border-right: Black 1pt solid; border-left: Black 1pt solid; border-top: Black 1pt solid; font-size: 10pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 1pt 4pt; border-top: Black 1pt solid; border-left: Black 1pt solid; font-size: 10pt"><FONT STYLE="font-size: 10pt">(6) Citizenship or Place of Organization</FONT></TD>
    <TD STYLE="padding: 1pt 4pt; border-right: Black 1pt solid; border-left: Black 1pt solid; border-top: Black 1pt solid; font-size: 10pt"><FONT STYLE="font-size: 10pt">Michigan</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 1pt 4pt; border-top: Black 1pt solid; border-left: Black 1pt solid">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Number of shares beneficially owned by each reporting person with</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(7) Sole voting power</P></TD>
    <TD STYLE="padding: 1pt 4pt; border-right: Black 1pt solid; border-left: Black 1pt solid; border-top: Black 1pt solid">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">931,323</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 1pt 4pt; border-top: Black 1pt solid; border-left: Black 1pt solid; font-size: 10pt"><FONT STYLE="font-size: 10pt">(8) Shared voting power</FONT></TD>
    <TD STYLE="padding: 1pt 4pt; border-right: Black 1pt solid; border-left: Black 1pt solid; border-top: Black 1pt solid; font-size: 10pt"><FONT STYLE="font-size: 10pt">0</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 1pt 4pt; border-top: Black 1pt solid; border-left: Black 1pt solid; font-size: 10pt"><FONT STYLE="font-size: 10pt">(9) Sole dispositive power</FONT></TD>
    <TD STYLE="padding: 1pt 4pt; border-right: Black 1pt solid; border-left: Black 1pt solid; border-top: Black 1pt solid; font-size: 10pt"><FONT STYLE="font-size: 10pt">931,323</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 1pt 4pt; border-top: Black 1pt solid; border-left: Black 1pt solid; font-size: 10pt"><FONT STYLE="font-size: 10pt">(10) Shared dispositive power</FONT></TD>
    <TD STYLE="padding: 1pt 4pt; border-right: Black 1pt solid; border-left: Black 1pt solid; border-top: Black 1pt solid; font-size: 10pt"><FONT STYLE="font-size: 10pt">0</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 1pt 4pt; border-top: Black 1pt solid; border-left: Black 1pt solid; font-size: 10pt"><FONT STYLE="font-size: 10pt">(11) Aggregate amount beneficially owned by each reporting person</FONT></TD>
    <TD STYLE="padding: 1pt 4pt; border-right: Black 1pt solid; border-left: Black 1pt solid; border-top: Black 1pt solid; font-size: 10pt"><FONT STYLE="font-size: 10pt">931,323</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 1pt 4pt; border-top: Black 1pt solid; border-left: Black 1pt solid; font-size: 10pt"><FONT STYLE="font-size: 10pt">(12) check if the aggregate amount in Row (11) excludes certain shares (see instructions)</FONT></TD>
    <TD STYLE="padding: 1pt 4pt; border-right: Black 1pt solid; border-left: Black 1pt solid; border-top: Black 1pt solid; font-size: 10pt"><FONT STYLE="font-family: Wingdings">&#168;</FONT>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 1pt 4pt; border-top: Black 1pt solid; border-left: Black 1pt solid; font-size: 10pt"><FONT STYLE="font-size: 10pt">(13) Percent of class represented by amount in Row (11)</FONT></TD>
    <TD STYLE="padding: 1pt 4pt; border-right: Black 1pt solid; border-left: Black 1pt solid; border-top: Black 1pt solid; font-size: 10pt"><FONT STYLE="font-size: 10pt">7.2%*</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 1pt 4pt; border-bottom: Black 1pt solid; border-left: Black 1pt solid; border-top: Black 1pt solid; font-size: 10pt"><FONT STYLE="font-size: 10pt">(14) Type of reporting person (see instructions)</FONT></TD>
    <TD STYLE="padding: 1pt 4pt; border: Black 1pt solid; font-size: 10pt"><FONT STYLE="font-size: 10pt">OO</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">* The percentage is calculated based upon total
outstanding shares of 12,921,686, as of July 25, 2022, as set forth in the Issuer&#8217;s Form 10-Q dated August 1, 2022.</P>

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

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

<!-- Field: Page; Sequence: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48%; font-size: 10pt"><FONT STYLE="font-size: 10pt">Cusip No. 225310101</FONT></TD>
    <TD STYLE="width: 4%; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">13D</FONT></TD>
    <TD STYLE="width: 48%; font-size: 10pt">&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-top: Black 1pt solid; padding: 1pt 4pt; width: 50%; font-size: 10pt; border-left: Black 1pt solid"><FONT STYLE="font-size: 10pt">(1) Names of reporting persons</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-top: Black 1pt solid; border-left: Black 1pt solid; padding: 1pt 4pt; width: 50%; font-size: 10pt"><FONT STYLE="font-size: 10pt">The Donald A. Foss 2010 Remainder Trust&nbsp;&nbsp;&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-top: Black 1pt solid; padding: 1pt 4pt; border-left: Black 1pt solid">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(2) Check the appropriate box if a member of a group</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(see instructions)</P></TD>
    <TD STYLE="border-right: Black 1pt solid; border-top: Black 1pt solid; border-left: Black 1pt solid; padding: 1pt 4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(a) <FONT STYLE="font-family: Wingdings">&#168;</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(b) <FONT STYLE="font-family: Wingdings">&#168;</FONT></P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-top: Black 1pt solid; padding: 1pt 4pt; font-size: 10pt; border-left: Black 1pt solid"><FONT STYLE="font-size: 10pt">(3) SEC use only</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-top: Black 1pt solid; border-left: Black 1pt solid; padding: 1pt 4pt; font-size: 10pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-top: Black 1pt solid; padding: 1pt 4pt; font-size: 10pt; border-left: Black 1pt solid"><FONT STYLE="font-size: 10pt">(4) Source of Funds</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-top: Black 1pt solid; border-left: Black 1pt solid; padding: 1pt 4pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">OO</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-top: Black 1pt solid; padding: 1pt 4pt; font-size: 10pt; border-left: Black 1pt solid"><FONT STYLE="font-size: 10pt">(5) Disclosure of Legal Proceedings</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-top: Black 1pt solid; border-left: Black 1pt solid; padding: 1pt 4pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-top: Black 1pt solid; padding: 1pt 4pt; font-size: 10pt; border-left: Black 1pt solid"><FONT STYLE="font-size: 10pt">(6) Citizenship or Place of Organization</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-top: Black 1pt solid; border-left: Black 1pt solid; padding: 1pt 4pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">Michigan</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-top: Black 1pt solid; padding: 1pt 4pt; border-left: Black 1pt solid">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Number of shares beneficially owned by each reporting person with</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(7) Sole voting power</P></TD>
    <TD STYLE="border-right: Black 1pt solid; border-top: Black 1pt solid; border-left: Black 1pt solid; padding: 1pt 4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">628,321</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-top: Black 1pt solid; padding: 1pt 4pt; font-size: 10pt; border-left: Black 1pt solid"><FONT STYLE="font-size: 10pt">(8) Shared voting power</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-top: Black 1pt solid; border-left: Black 1pt solid; padding: 1pt 4pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">0</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-top: Black 1pt solid; padding: 1pt 4pt; font-size: 10pt; border-left: Black 1pt solid"><FONT STYLE="font-size: 10pt">(9) Sole dispositive power</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-top: Black 1pt solid; border-left: Black 1pt solid; padding: 1pt 4pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">628,321</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-top: Black 1pt solid; padding: 1pt 4pt; font-size: 10pt; border-left: Black 1pt solid"><FONT STYLE="font-size: 10pt">(10) Shared dispositive power</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-top: Black 1pt solid; border-left: Black 1pt solid; padding: 1pt 4pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">0</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-top: Black 1pt solid; padding: 1pt 4pt; font-size: 10pt; border-left: Black 1pt solid"><FONT STYLE="font-size: 10pt">(11) Aggregate amount beneficially owned by each reporting person</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-top: Black 1pt solid; border-left: Black 1pt solid; padding: 1pt 4pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">628,321</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-top: Black 1pt solid; padding: 1pt 4pt; font-size: 10pt; border-left: Black 1pt solid"><FONT STYLE="font-size: 10pt">(12) check if the aggregate amount in Row (11) excludes certain shares (see instructions)</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-top: Black 1pt solid; border-left: Black 1pt solid; padding: 1pt 4pt; font-size: 10pt"><FONT STYLE="font-family: Wingdings">&#168;</FONT>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-top: Black 1pt solid; padding: 1pt 4pt; font-size: 10pt; border-left: Black 1pt solid"><FONT STYLE="font-size: 10pt">(13) Percent of class represented by amount in Row (11)</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-top: Black 1pt solid; border-left: Black 1pt solid; padding: 1pt 4pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">4.86%* </FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; border-top: Black 1pt solid; border-left: Black 1pt solid; padding: 1pt 4pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">(14) Type of reporting person (see instructions)</FONT></TD>
    <TD STYLE="border: Black 1pt solid; padding: 1pt 4pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">OO</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">* The percentage is calculated based upon total
outstanding shares of 12,921,686, as of July 25, 2022, as set forth in the Issuer&#8217;s Form 10-Q dated August 1, 2022.</P>

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




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

<!-- Field: Page; Sequence: 3 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48%; font-size: 10pt"><FONT STYLE="font-size: 10pt">Cusip No. 225310101</FONT></TD>
    <TD STYLE="width: 4%; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">13D</FONT></TD>
    <TD STYLE="width: 48%; font-size: 10pt">&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-top: Black 1pt solid; padding: 1pt 4pt; width: 50%; border-left: Black 1pt solid; font-size: 10pt"><FONT STYLE="font-size: 10pt">(1) Names of reporting persons</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-top: Black 1pt solid; border-left: Black 1pt solid; padding: 1pt 4pt; width: 50%; font-size: 10pt"><FONT STYLE="font-size: 10pt">The Donald A. Foss 2010 Remainder Trust #2</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-top: Black 1pt solid; padding: 1pt 4pt; border-left: Black 1pt solid">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(2) Check the appropriate box if a member of a group</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(see instructions)</P></TD>
    <TD STYLE="border-right: Black 1pt solid; border-top: Black 1pt solid; border-left: Black 1pt solid; padding: 1pt 4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(a) <FONT STYLE="font-family: Wingdings">&#168;</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(b) <FONT STYLE="font-family: Wingdings">&#168;</FONT></P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-top: Black 1pt solid; padding: 1pt 4pt; border-left: Black 1pt solid; font-size: 10pt"><FONT STYLE="font-size: 10pt">(3) SEC use only</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-top: Black 1pt solid; border-left: Black 1pt solid; padding: 1pt 4pt; font-size: 10pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-top: Black 1pt solid; padding: 1pt 4pt; border-left: Black 1pt solid; font-size: 10pt"><FONT STYLE="font-size: 10pt">(4) Source of Funds</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-top: Black 1pt solid; border-left: Black 1pt solid; padding: 1pt 4pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">OO</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-top: Black 1pt solid; padding: 1pt 4pt; border-left: Black 1pt solid; font-size: 10pt"><FONT STYLE="font-size: 10pt">(5) Disclosure of Legal Proceedings</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-top: Black 1pt solid; border-left: Black 1pt solid; padding: 1pt 4pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-top: Black 1pt solid; padding: 1pt 4pt; border-left: Black 1pt solid; font-size: 10pt"><FONT STYLE="font-size: 10pt">(6) Citizenship or Place of Organization</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-top: Black 1pt solid; border-left: Black 1pt solid; padding: 1pt 4pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">Michigan</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-top: Black 1pt solid; padding: 1pt 4pt; border-left: Black 1pt solid">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Number of shares beneficially owned by each reporting person with</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(7) Sole voting power</P></TD>
    <TD STYLE="border-right: Black 1pt solid; border-top: Black 1pt solid; border-left: Black 1pt solid; padding: 1pt 4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">8,826</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-top: Black 1pt solid; padding: 1pt 4pt; border-left: Black 1pt solid; font-size: 10pt"><FONT STYLE="font-size: 10pt">(8) Shared voting power</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-top: Black 1pt solid; border-left: Black 1pt solid; padding: 1pt 4pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">0</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-top: Black 1pt solid; padding: 1pt 4pt; border-left: Black 1pt solid; font-size: 10pt"><FONT STYLE="font-size: 10pt">(9) Sole dispositive power</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-top: Black 1pt solid; border-left: Black 1pt solid; padding: 1pt 4pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">8,826</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-top: Black 1pt solid; padding: 1pt 4pt; border-left: Black 1pt solid; font-size: 10pt"><FONT STYLE="font-size: 10pt">(10) Shared dispositive power</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-top: Black 1pt solid; border-left: Black 1pt solid; padding: 1pt 4pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">0</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-top: Black 1pt solid; padding: 1pt 4pt; border-left: Black 1pt solid; font-size: 10pt"><FONT STYLE="font-size: 10pt">(11) Aggregate amount beneficially owned by each reporting person</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-top: Black 1pt solid; border-left: Black 1pt solid; padding: 1pt 4pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">8,826</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-top: Black 1pt solid; padding: 1pt 4pt; border-left: Black 1pt solid; font-size: 10pt"><FONT STYLE="font-size: 10pt">(12) check if the aggregate amount in Row (11) excludes certain shares (see instructions)</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-top: Black 1pt solid; border-left: Black 1pt solid; padding: 1pt 4pt"><FONT STYLE="font-family: Wingdings">&#168;</FONT>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-top: Black 1pt solid; padding: 1pt 4pt; border-left: Black 1pt solid; font-size: 10pt"><FONT STYLE="font-size: 10pt">(13) Percent of class represented by amount in Row (11)</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-top: Black 1pt solid; border-left: Black 1pt solid; padding: 1pt 4pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">0.07 %*</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; border-top: Black 1pt solid; border-left: Black 1pt solid; padding: 1pt 4pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">(14) Type of reporting person (see instructions)</FONT></TD>
    <TD STYLE="border: Black 1pt solid; padding: 1pt 4pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">OO</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">* The percentage is calculated based upon total
outstanding shares of 12,921,686, as of July 25, 2022, as set forth in the Issuer&#8217;s Form 10-Q dated August 1, 2022.</P>

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

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

<!-- Field: Page; Sequence: 4 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48%; font-size: 10pt"><FONT STYLE="font-size: 10pt">Cusip No. 225310101</FONT></TD>
    <TD STYLE="width: 4%; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">13D</FONT></TD>
    <TD STYLE="width: 48%; font-size: 10pt">&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-top: Black 1pt solid; padding: 1pt 4pt; width: 50%; font-size: 10pt; border-left: Black 1pt solid"><FONT STYLE="font-size: 10pt">(1) Names of reporting persons</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-top: Black 1pt solid; border-left: Black 1pt solid; padding: 1pt 4pt; width: 50%; font-size: 10pt"><FONT STYLE="font-size: 10pt">The Donald A. Foss 2011 Remainder Trust FBO Robert S. Foss and Descendants</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-top: Black 1pt solid; padding: 1pt 4pt; border-left: Black 1pt solid">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(2) Check the appropriate box if a member of a group</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(see instructions)</P></TD>
    <TD STYLE="border-right: Black 1pt solid; border-top: Black 1pt solid; border-left: Black 1pt solid; padding: 1pt 4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(a) <FONT STYLE="font-family: Wingdings">&#168;</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(b) <FONT STYLE="font-family: Wingdings">&#168;</FONT></P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-top: Black 1pt solid; padding: 1pt 4pt; font-size: 10pt; border-left: Black 1pt solid"><FONT STYLE="font-size: 10pt">(3) SEC use only</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-top: Black 1pt solid; border-left: Black 1pt solid; padding: 1pt 4pt; font-size: 10pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-top: Black 1pt solid; padding: 1pt 4pt; font-size: 10pt; border-left: Black 1pt solid"><FONT STYLE="font-size: 10pt">(4) Source of Funds</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-top: Black 1pt solid; border-left: Black 1pt solid; padding: 1pt 4pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">OO</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-top: Black 1pt solid; padding: 1pt 4pt; font-size: 10pt; border-left: Black 1pt solid"><FONT STYLE="font-size: 10pt">(5) Disclosure of Legal Proceedings</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-top: Black 1pt solid; border-left: Black 1pt solid; padding: 1pt 4pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-top: Black 1pt solid; padding: 1pt 4pt; font-size: 10pt; border-left: Black 1pt solid"><FONT STYLE="font-size: 10pt">(6) Citizenship or Place of Organization</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-top: Black 1pt solid; border-left: Black 1pt solid; padding: 1pt 4pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">Michigan</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-top: Black 1pt solid; padding: 1pt 4pt; border-left: Black 1pt solid">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Number of shares beneficially owned by each reporting person with</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(7) Sole voting power</P></TD>
    <TD STYLE="border-right: Black 1pt solid; border-top: Black 1pt solid; border-left: Black 1pt solid; padding: 1pt 4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">116,579</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-top: Black 1pt solid; padding: 1pt 4pt; font-size: 10pt; border-left: Black 1pt solid"><FONT STYLE="font-size: 10pt">(8) Shared voting power</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-top: Black 1pt solid; border-left: Black 1pt solid; padding: 1pt 4pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">0</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-top: Black 1pt solid; padding: 1pt 4pt; font-size: 10pt; border-left: Black 1pt solid"><FONT STYLE="font-size: 10pt">(9) Sole dispositive power</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-top: Black 1pt solid; border-left: Black 1pt solid; padding: 1pt 4pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">116,579</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-top: Black 1pt solid; padding: 1pt 4pt; font-size: 10pt; border-left: Black 1pt solid"><FONT STYLE="font-size: 10pt">(10) Shared dispositive power</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-top: Black 1pt solid; border-left: Black 1pt solid; padding: 1pt 4pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">0</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-top: Black 1pt solid; padding: 1pt 4pt; font-size: 10pt; border-left: Black 1pt solid"><FONT STYLE="font-size: 10pt">(11) Aggregate amount beneficially owned by each reporting person</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-top: Black 1pt solid; border-left: Black 1pt solid; padding: 1pt 4pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">116,579</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-top: Black 1pt solid; padding: 1pt 4pt; font-size: 10pt; border-left: Black 1pt solid"><FONT STYLE="font-size: 10pt">(12) check if the aggregate amount in Row (11) excludes certain shares (see instructions)</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-top: Black 1pt solid; border-left: Black 1pt solid; padding: 1pt 4pt; font-size: 10pt"><FONT STYLE="font-family: Wingdings">&#168;</FONT>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-top: Black 1pt solid; padding: 1pt 4pt; font-size: 10pt; border-left: Black 1pt solid"><FONT STYLE="font-size: 10pt">(13) Percent of class represented by amount in Row (11)</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-top: Black 1pt solid; border-left: Black 1pt solid; padding: 1pt 4pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">0.90%</FONT></TD></TR>

<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 1pt 4pt; border-bottom: Black 1pt solid; border-left: Black 1pt solid; border-top: Black 1pt solid; font-size: 10pt"><FONT STYLE="font-size: 10pt">(14) Type of reporting person (see instructions)</FONT></TD>
    <TD STYLE="padding: 1pt 4pt; border: Black 1pt solid; font-size: 10pt"><FONT STYLE="font-size: 10pt">OO</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">* The percentage is calculated based upon total
outstanding shares of 12,921,686, as of July 25, 2022, as set forth in the Issuer&#8217;s Form 10-Q dated August 1, 2022.</P>

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

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

<!-- Field: Page; Sequence: 5 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48%; font-size: 10pt"><FONT STYLE="font-size: 10pt">Cusip No. 225310101</FONT></TD>
    <TD STYLE="width: 4%; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">13D</FONT></TD>
    <TD STYLE="width: 48%; font-size: 10pt">&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-top: Black 1pt solid; padding: 1pt 4pt; width: 50%; border-left: Black 1pt solid"><FONT STYLE="font-size: 10pt">(1) Names of reporting persons</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-top: Black 1pt solid; border-left: Black 1pt solid; padding: 1pt 4pt; width: 50%">Donald A. Foss Irrevocable Trust Dated August 14, 2022</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-top: Black 1pt solid; padding: 1pt 4pt; border-left: Black 1pt solid">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(2) Check the appropriate box if a member of a group</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(see instructions)</P></TD>
    <TD STYLE="border-right: Black 1pt solid; border-top: Black 1pt solid; border-left: Black 1pt solid; padding: 1pt 4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(a) <FONT STYLE="font-family: Wingdings">&#168;</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(b) <FONT STYLE="font-family: Wingdings">&#168;</FONT></P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-top: Black 1pt solid; padding: 1pt 4pt; border-left: Black 1pt solid"><FONT STYLE="font-size: 10pt">(3) SEC use only</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-top: Black 1pt solid; border-left: Black 1pt solid; padding: 1pt 4pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-top: Black 1pt solid; padding: 1pt 4pt; border-left: Black 1pt solid"><FONT STYLE="font-size: 10pt">(4) Source of Funds</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-top: Black 1pt solid; border-left: Black 1pt solid; padding: 1pt 4pt"><FONT STYLE="font-size: 10pt">OO</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-top: Black 1pt solid; padding: 1pt 4pt; border-left: Black 1pt solid"><FONT STYLE="font-size: 10pt">(5) Disclosure of Legal Proceedings</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-top: Black 1pt solid; border-left: Black 1pt solid; padding: 1pt 4pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-top: Black 1pt solid; padding: 1pt 4pt; border-left: Black 1pt solid"><FONT STYLE="font-size: 10pt">(6) Citizenship or Place of Organization</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-top: Black 1pt solid; border-left: Black 1pt solid; padding: 1pt 4pt"><FONT STYLE="font-size: 10pt">Michigan</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-top: Black 1pt solid; padding: 1pt 4pt; border-left: Black 1pt solid">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Number of shares beneficially owned by each reporting person with</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(7) Sole voting power</P></TD>
    <TD STYLE="border-right: Black 1pt solid; border-top: Black 1pt solid; border-left: Black 1pt solid; padding: 1pt 4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">1,452,797</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-top: Black 1pt solid; padding: 1pt 4pt; border-left: Black 1pt solid"><FONT STYLE="font-size: 10pt">(8) Shared voting power</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-top: Black 1pt solid; border-left: Black 1pt solid; padding: 1pt 4pt"><FONT STYLE="font-size: 10pt">0</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-top: Black 1pt solid; padding: 1pt 4pt; border-left: Black 1pt solid"><FONT STYLE="font-size: 10pt">(9) Sole dispositive power</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-top: Black 1pt solid; border-left: Black 1pt solid; padding: 1pt 4pt"><FONT STYLE="font-size: 10pt">1,452,797</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-top: Black 1pt solid; padding: 1pt 4pt; border-left: Black 1pt solid"><FONT STYLE="font-size: 10pt">(10) Shared dispositive power</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-top: Black 1pt solid; border-left: Black 1pt solid; padding: 1pt 4pt"><FONT STYLE="font-size: 10pt">0</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-top: Black 1pt solid; padding: 1pt 4pt; border-left: Black 1pt solid"><FONT STYLE="font-size: 10pt">(11) Aggregate amount beneficially owned by each reporting person</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-top: Black 1pt solid; border-left: Black 1pt solid; padding: 1pt 4pt"><FONT STYLE="font-size: 10pt">1,452,797</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-top: Black 1pt solid; padding: 1pt 4pt; border-left: Black 1pt solid"><FONT STYLE="font-size: 10pt">(12) check if the aggregate amount in Row (11) excludes certain shares (see instructions)</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-top: Black 1pt solid; border-left: Black 1pt solid; padding: 1pt 4pt"><FONT STYLE="font-family: Wingdings">&#168;</FONT>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-top: Black 1pt solid; padding: 1pt 4pt; border-left: Black 1pt solid"><FONT STYLE="font-size: 10pt">(13) Percent of class represented by amount in Row (11)</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-top: Black 1pt solid; border-left: Black 1pt solid; padding: 1pt 4pt"><FONT STYLE="font-size: 10pt">11.24%*</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; border-top: Black 1pt solid; border-left: Black 1pt solid; padding: 1pt 4pt"><FONT STYLE="font-size: 10pt">(14) Type of reporting person (see instructions)</FONT></TD>
    <TD STYLE="border: Black 1pt solid; padding: 1pt 4pt"><FONT STYLE="font-size: 10pt">OO</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">* The percentage is calculated based upon total
outstanding shares of 12,921,686, as of July 25, 2022, as set forth in the Issuer&#8217;s Form 10-Q dated August 1, 2022.</P>

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

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

<!-- Field: Page; Sequence: 6 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48%"><FONT STYLE="font-size: 10pt">Cusip No. 225310101</FONT></TD>
    <TD STYLE="width: 4%; text-align: center"><FONT STYLE="font-size: 10pt">13D</FONT></TD>
    <TD STYLE="width: 48%">&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 1pt 4pt; border-top: Black 1pt solid; border-left: Black 1pt solid; width: 50%"><FONT STYLE="font-size: 10pt">(1) Names of reporting persons</FONT></TD>
    <TD STYLE="padding: 1pt 4pt; border-right: Black 1pt solid; border-left: Black 1pt solid; border-top: Black 1pt solid; width: 50%"><FONT STYLE="font-size: 10pt">Allan
    V. Apple, not individually but solely in capacity as trustee</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 1pt 4pt; border-top: Black 1pt solid; border-left: Black 1pt solid">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(2) Check the appropriate box if a member of a group</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(see instructions)</P></TD>
    <TD STYLE="padding: 1pt 4pt; border-right: Black 1pt solid; border-left: Black 1pt solid; border-top: Black 1pt solid">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(a) <FONT STYLE="font-family: Wingdings">&#168;</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(b) <FONT STYLE="font-family: Wingdings">&#168;</FONT></P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 1pt 4pt; border-top: Black 1pt solid; border-left: Black 1pt solid"><FONT STYLE="font-size: 10pt">(3) SEC use only</FONT></TD>
    <TD STYLE="padding: 1pt 4pt; border-right: Black 1pt solid; border-left: Black 1pt solid; border-top: Black 1pt solid">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 1pt 4pt; border-top: Black 1pt solid; border-left: Black 1pt solid"><FONT STYLE="font-size: 10pt">(4) Source of Funds</FONT></TD>
    <TD STYLE="padding: 1pt 4pt; border-right: Black 1pt solid; border-left: Black 1pt solid; border-top: Black 1pt solid"><FONT STYLE="font-size: 10pt">OO</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 1pt 4pt; border-top: Black 1pt solid; border-left: Black 1pt solid"><FONT STYLE="font-size: 10pt">(5) Disclosure of Legal Proceedings</FONT></TD>
    <TD STYLE="padding: 1pt 4pt; border-right: Black 1pt solid; border-left: Black 1pt solid; border-top: Black 1pt solid">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 1pt 4pt; border-top: Black 1pt solid; border-left: Black 1pt solid"><FONT STYLE="font-size: 10pt">(6) Citizenship or Place of Organization</FONT></TD>
    <TD STYLE="padding: 1pt 4pt; border-right: Black 1pt solid; border-left: Black 1pt solid; border-top: Black 1pt solid"><FONT STYLE="font-size: 10pt">United States of America</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 1pt 4pt; border-top: Black 1pt solid; border-left: Black 1pt solid">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Number of shares beneficially owned by each reporting person with</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(7) Sole voting power</P></TD>
    <TD STYLE="padding: 1pt 4pt; border-right: Black 1pt solid; border-left: Black 1pt solid; border-top: Black 1pt solid">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">125,405</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 1pt 4pt; border-top: Black 1pt solid; border-left: Black 1pt solid"><FONT STYLE="font-size: 10pt">(8) Shared voting power</FONT></TD>
    <TD STYLE="padding: 1pt 4pt; border-right: Black 1pt solid; border-left: Black 1pt solid; border-top: Black 1pt solid"><FONT STYLE="font-size: 10pt">3,012,441</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 1pt 4pt; border-top: Black 1pt solid; border-left: Black 1pt solid"><FONT STYLE="font-size: 10pt">(9) Sole dispositive power</FONT></TD>
    <TD STYLE="padding: 1pt 4pt; border-right: Black 1pt solid; border-left: Black 1pt solid; border-top: Black 1pt solid"><FONT STYLE="font-size: 10pt">1,685,049</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 1pt 4pt; border-top: Black 1pt solid; border-left: Black 1pt solid"><FONT STYLE="font-size: 10pt">(10) Shared dispositive power</FONT></TD>
    <TD STYLE="padding: 1pt 4pt; border-right: Black 1pt solid; border-left: Black 1pt solid; border-top: Black 1pt solid"><FONT STYLE="font-size: 10pt">1,452,797</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 1pt 4pt; border-top: Black 1pt solid; border-left: Black 1pt solid"><FONT STYLE="font-size: 10pt">(11) Aggregate amount beneficially owned by each reporting person</FONT></TD>
    <TD STYLE="padding: 1pt 4pt; border-right: Black 1pt solid; border-left: Black 1pt solid; border-top: Black 1pt solid"><FONT STYLE="font-size: 10pt">3,137,846</FONT></TD></TR>

<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 1pt 4pt; border-top: Black 1pt solid; border-left: Black 1pt solid"><FONT STYLE="font-size: 10pt">(12) check if the aggregate amount in Row (11) excludes certain shares (see instructions)</FONT></TD>
    <TD STYLE="padding: 1pt 4pt; border-right: Black 1pt solid; border-left: Black 1pt solid; border-top: Black 1pt solid"><FONT STYLE="font-family: Wingdings">&#168;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 1pt 4pt; border-top: Black 1pt solid; border-left: Black 1pt solid"><FONT STYLE="font-size: 10pt">(13) Percent of class represented by amount in Row (11)</FONT></TD>
    <TD STYLE="padding: 1pt 4pt; border-right: Black 1pt solid; border-left: Black 1pt solid; border-top: Black 1pt solid"><FONT STYLE="font-size: 10pt">24.28%</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 1pt 4pt; border-bottom: Black 1pt solid; border-left: Black 1pt solid; border-top: Black 1pt solid"><FONT STYLE="font-size: 10pt">(14) Type of reporting person (see instructions)</FONT></TD>
    <TD STYLE="padding: 1pt 4pt; border: Black 1pt solid"><FONT STYLE="font-size: 10pt">IN</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">* The percentage is calculated based upon total
outstanding shares of 12,921,686, as of July 25, 2022, as set forth in the Issuer&#8217;s Form 10-Q dated August 1, 2022.</P>

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

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

<!-- Field: Page; Sequence: 7 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Item 1. Security and Issuer.</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Common Stock of Credit Acceptance Corporation
(the &#8220;Issuer&#8221;). The principal executive offices of the Issuer are located at 25505 West Twelve Mile Road, Southfield, Michigan
48034-8339.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Item 2. Identity and Background.</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0">This statement is filed jointly by the
Donald A. Foss 2009 Remainder Trust, the Donald A. Foss 2010 Remainder Trust, the Donald A. Foss 2010 Remainder Trust #2, the Donald
A. Foss 2011 Remainder Trust FBO Robert S. Foss and Descendants, and
each established under the laws of Michigan (collectively, the &#8220;Trusts&#8221;), and Allan V. Apple, a citizen of the United
States. Mr. Apple is a trustee of the Trusts. The principal business of the Trusts is to implement the estate plans of the settlor
of the Trusts, Donald Foss, following Mr. Foss&#8217;s death.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Mr. Allan is principally responsible as trustee of the Trusts but is
otherwise retired from his professional duties. His address is 6657 Camarillo Terrace Ln, Del Ray Beach, FL 33446.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0">The principal office of the Trusts and of
Mr. Apple is 101 W 14 Mile Road, Madison Heights, MI 48071.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0">During the last five (5) years, none of the
Trusts or Mr. Apple has been a party to a criminal proceeding or civil proceeding of a judicial or administrative body of competent
jurisdiction and as a result of such proceeding was or is subject to a judgment, decree or final order enjoining future violations
of, or prohibiting or mandating activities subject to, federal or state securities laws or finding any violation with respect to
such laws.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Item 3. Source or Amount of Funds or Other
Consideration.</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Upon the death of Mr. Foss on August 14,
2022, the Donald A. Foss Revocable Living Trust became irrevocable, and Mr. Apple was appointed as co-trustee of the Donald A. Foss
Irrevocable Trust Dated August 14, 2022. By virtue of the foregoing, Mr. Apple, the co-trustees, and the Donald A. Foss Irrevocable
Trust Dated August 14, 2022 acquired, for no consideration, beneficial ownership (as defined in Rule 13d-3 under the Securities
Exchange Act of 1934) of 1,452,797 shares of common stock of the Issuer (the &ldquo;Acquisition&rdquo;). Prior to the Acquisition,
the Reporting Persons (except Donald A. Foss Irrevocable Trust Dated August 14, 2022) reported changes in beneficial ownership on
Schedule 13G pursuant to Rule 13d-1(c) of the Securities Exchange Act, 1934.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Item 4. Purpose of Transaction.</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The purpose of the Acquisition is to implement
Ms. Foss&#8217; estate plans as set forth in the terms of the trust agreement governing the Donald A. Foss Irrevocable Trust Dated August 14, 2022. Other than as described in this
Schedule 13D, the Reporting Persons do not have any present plans or proposals which relate to or would result in  the transactions
set forth in Item 4(a)-(j) of Schedule 13D.</P>

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




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

<!-- Field: Page; Sequence: 8 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Item 5. Interest in Securities of the Issuer.</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Donald A. Foss 2009 Remainder Trust directly
holds 931,323 shares, which represents 7.20% of the common stock of the Issuer; the Donald A. Foss 2010 Remainder Trust directly holds
628,321 shares, which represents 4.86% of the common stock of the Issuer; the Donald A. Foss 2010 Remainder Trust #2 directly holds 8,826
shares, which represents 0.07% of common stock of the Issuer, the Donald A. Foss 2011 Remainder Trust FBO Robert S. Foss and Descendants
holds 116,579 shares, which represents 0.9% of common stock of the Issuer; and the Donald A. Foss Irrevocable Trust Dated August 14, 2022 directly holds 1,452, 797 shares, which
represents 11.24% of common stock of the Issuer. Each of the Trusts has sole voting and dispositive power with respect to the shares beneficially
owned by them.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Mr. Apple beneficially owns an aggregate of 3,137,846 shares, which
represents 24.28% of common stock of the Issuer by virtue of his capacity as trustee/co-trustee of the Trusts. Mr. Apple has sole voting
power over 125,405 shares of common stock of the Issuer, and shared voting power with co-trustee of the Donald A. Foss 2009 Remainder
Trust and Donald A. Foss 2010 Remainder Trust over 1,559,654 shares of common stock of the Issuer. Further, Mr. Apple shares voting and
dispositive power with co-trustees of the Donald A. Foss Irrevocable Trust Dated August 14, 2022 over 1,452,797 shares of common stock
of the Issuer. Lastly, Mr. Apple has sole dispositive power over 1,685,049 shares of common stock of the Issuer.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Mr. Apple disclaims beneficial ownership of these
shares owned by such Trusts.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Neither the Trusts nor Mr. Apple effected any
transactions in shares of common stock of the Issuer during the past 60 days.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Item 6. Contracts, Arrangements, Understandings
or Relationships with Respect to Securities of the Issuer.</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Not Applicable.</P>

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

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

<!-- Field: Page; Sequence: 9 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Item 7. Material to Be Filed as Exhibits.</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Joint Filing Agreement.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>After reasonable inquiry and to the best of
my knowledge and belief, I certify that the information set forth in this statement is true, complete and correct.</B></P>

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

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 4%; text-align: justify">&nbsp;</TD>
    <TD STYLE="width: 46%; text-align: justify"><FONT STYLE="font-size: 10pt">Date: September 16, 2022</FONT></TD>
    <TD STYLE="width: 50%; text-align: justify"><FONT STYLE="font-size: 10pt"><B>The Donald A. Foss 2009 Remainder Trust</B></FONT></TD>
    </TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    </TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: justify"><FONT STYLE="font-size: 10pt">/s/ Allan V. Apple</FONT></TD>
    </TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Name: Allan V. Apple</FONT></TD>
    </TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Title: Co-Trustee</FONT></TD>
    </TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    </TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt"><B>The Donald A. Foss 2010 Remainder Trust</B></FONT></TD>
    </TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    </TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: justify"><FONT STYLE="font-size: 10pt">/s/&nbsp;Allan V. Apple</FONT></TD>
    </TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Name: Allan V. Apple</FONT></TD>
    </TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Title: Co-Trustee</FONT></TD>
    </TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    </TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt"><B>The Donald A. Foss 2010 Remainder Trust #2</B></FONT></TD>
    </TR>

<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    </TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: justify"><FONT STYLE="font-size: 10pt">/s/&nbsp;Allan V. Apple</FONT></TD>
    </TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Name: Allan V. Apple</FONT></TD>
    </TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Title: Trustee</FONT></TD>
    </TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    </TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt"><B>The Donald A. Foss 2011 Remainder Trust FBO Robert S. Foss and Descendants</B></FONT></TD>
    </TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    </TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: justify"><FONT STYLE="font-size: 10pt">/s/ Allan V. Apple</FONT></TD>
    </TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Name: Allan V. Apple</FONT></TD>
    </TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Title: Trustee</FONT></TD>
    </TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    </TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt"><B>Donald A. Foss Irrevocable Trust Dated August 14, 2022</B></FONT></TD>
    </TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: justify"><FONT STYLE="font-size: 10pt">/s/ Allan V. Apple</FONT></TD>
    </TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Name: Allan V. Apple</FONT></TD>
    </TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Title: Co-Trustee</FONT></TD>
    </TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    </TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: justify"><FONT STYLE="font-size: 10pt">/s/ Allan V. Apple</FONT></TD>
    </TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Name: Allan V. Apple </FONT></TD>
    </TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>




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

<!-- Field: Page; Sequence: 10 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><U>EXHIBIT A</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><U>JOINT FILING AGREEMENT</U></B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">In accordance with Rule&nbsp;13d-1(k)
promulgated under the Securities Exchange Act of 1934, as amended, the undersigned hereby agree to the joint filing with all other Reporting
Persons (as such term is defined in the Schedule&nbsp;13D referred to below) on behalf of each of them a statement on Schedule&nbsp;13D
(including amendments thereto, if any) with respect to the shares of common stock of Credit Acceptance Corporation, a Michigan corporation,
and that this Agreement may be included as an Exhibit to such joint filing. Each of the undersigned agrees to be responsible for the timely
filing of the Schedule&nbsp;13D, and for the completeness and accuracy of the information concerning itself contained therein. This Agreement
may be executed in any number of counterparts, all of which taken together shall constitute one and the same instrument.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">IN WITNESS WHEREOF, the undersigned
hereby execute this Agreement as of the date listed below.</P>

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 4%; text-align: justify">&nbsp;</TD>
    <TD STYLE="width: 46%; text-align: justify"><FONT STYLE="font-size: 10pt">Date: September 16, 2022</FONT></TD>
    <TD STYLE="width: 50%; text-align: justify"><FONT STYLE="font-size: 10pt"><B>The Donald A. Foss 2009 Remainder Trust</B></FONT></TD>
    </TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    </TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: justify"><FONT STYLE="font-size: 10pt">/s/ Allan V. Apple</FONT></TD>
    </TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Name: Allan V. Apple</FONT></TD>
    </TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Title: Co-Trustee</FONT></TD>
    </TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    </TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt"><B>The Donald A. Foss 2010 Remainder Trust</B></FONT></TD>
    </TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    </TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: justify"><FONT STYLE="font-size: 10pt">/s/&nbsp;Allan V. Apple</FONT></TD>
    </TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Name: Allan V. Apple</FONT></TD>
    </TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Title: Co-Trustee</FONT></TD>
    </TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    </TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt"><B>The Donald A. Foss 2010 Remainder Trust #2</B></FONT></TD>
    </TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    </TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: justify"><FONT STYLE="font-size: 10pt">/s/&nbsp;Allan V. Apple</FONT></TD>
    </TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Name: Allan V. Apple</FONT></TD>
    </TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Title: Trustee</FONT></TD>
    </TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    </TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt"><B>The Donald A. Foss 2011 Remainder Trust FBO Robert S. Foss and Descendants</B></FONT></TD>
    </TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    </TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: justify"><FONT STYLE="font-size: 10pt">/s/ Allan V. Apple</FONT></TD>
    </TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Name: Allan V. Apple</FONT></TD>
    </TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Title: Trustee</FONT></TD>
    </TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    </TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt"><B>Donald A. Foss Irrevocable Trust Dated August 14, 2022</B></FONT></TD>
    </TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: justify"><FONT STYLE="font-size: 10pt">/s/ Allan V. Apple</FONT></TD>
    </TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Name: Allan V. Apple</FONT></TD>
    </TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Title: Co-Trustee</FONT></TD>
    </TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    </TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: justify"><FONT STYLE="font-size: 10pt">/s/ Allan V. Apple</FONT></TD>
    </TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Name: Allan V. Apple </FONT></TD>
    </TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="margin: 0"></P>

<!-- Field: Page; Sequence: 11; Options: Last -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="margin: 0">&nbsp;</P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
