<SEC-DOCUMENT>0001104659-23-102852.txt : 20230921
<SEC-HEADER>0001104659-23-102852.hdr.sgml : 20230921
<ACCEPTANCE-DATETIME>20230921170718
ACCESSION NUMBER:		0001104659-23-102852
CONFORMED SUBMISSION TYPE:	SC 13D/A
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20230921
DATE AS OF CHANGE:		20230921
GROUP MEMBERS:		ALLAN V. APPLE, NOT INDIVIDUALLY BUT SOLELY IN CAPACITY AS TRUSTEE
GROUP MEMBERS:		DONALD A. FOSS 2009 REMAINDER TRUST
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
GROUP MEMBERS:		MARITAL TRUST U/A DONALD A. FOSS TRUST JANUARY 16, 1981

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/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	005-45225
		FILM NUMBER:		231269711

	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/A

	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/A
<SEQUENCE>1
<FILENAME>tm2326560d1_sc13da.htm
<DESCRIPTION>SC 13D/A
<TEXT>
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<!-- 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"><B>(Amendment No. 1)</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">1850 N Central Ave, Suite 1400</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt; text-align: center">Phoenix, AZ 85004</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">September 12, 2023</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 remainder of this cover page shall be filled
out for a reporting person's initial filing on this form with respect to the subject class of securities, and for any subsequent amendment
containing information which would alter disclosures provided in a prior cover page.</P>

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

<P STYLE="text-align: justify; margin: 0pt 0; font: 10pt Times New Roman, Times, Serif">The information required on the remainder of this cover page shall
not be deemed to be &ldquo;filed&rdquo; for the purpose of Section 18 of the Securities Exchange Act of 1934 (&ldquo;Act&rdquo;) 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>

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

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    <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">7.3%*</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 12,822,201, as of July 25, 2023, as set forth in the Issuer&rsquo;s Form
10-Q dated August 1, 2023.</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>

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<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">4.9%* </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 12,822,201, as of July 25, 2023, as set forth in the Issuer&rsquo;s Form
10-Q dated August 1, 2023.</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>
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<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">0.1%*</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 12,822,201, as of July 25, 2023, as set forth in the Issuer&rsquo;s Form
10-Q dated August 1, 2023.</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>
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<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">101,279</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">101,279</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">101,279</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">0.8%</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 12,822,201, as of July 25, 2023, as set forth in the Issuer&rsquo;s Form
10-Q dated August 1, 2023.</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">0</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">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">(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">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">(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">0.0%*</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 12,822,201, as of July 25, 2023, as set forth in the Issuer&rsquo;s Form
10-Q dated August 1, 2023.</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>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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<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">Marital Trust U/A Donald A. Foss Trust January 16, 1981</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">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">1,152,797</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">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 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">1,152,797</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">(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">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 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">1,152,797</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">(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">9.0%*</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">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 12,822,201, as of July 25, 2023, as set forth in the Issuer&rsquo;s Form
10-Q dated August 1, 2023.</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>
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<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="width: 48%"><FONT STYLE="font-size: 10pt">Cusip No. 225310101</FONT></TD>
    <TD STYLE="text-align: center; width: 4%"><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; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></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">110,105</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">2,712,441</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">1,669,749</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">1,152,797</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">2,822,546</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">22.0%</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: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">* The percentage is calculated based upon total outstanding shares of 12,822,201, as of July 25, 2023, as set forth in the Issuer&rsquo;s
Form 10-Q dated August 1, 2023.</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; text-align: center"></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; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Explanatory Note:</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 following constitutes Amendment No. 1 to the
joint filing on Schedule 13D 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, Donald A. Foss Irrevocable Trust Dated
August 14, 2022, and Allan V. Apple filed with the Securities and Exchange Commission on September 16, 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"><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 &ldquo;Issuer&rdquo;). 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; margin: 0pt 0; text-align: justify">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, Donald A. Foss Irrevocable Trust Dated August 14, 2022, and the
Marital Trust U/A Donald A. Foss Trust January 16, 1981, each established under the laws of Michigan (collectively, the
 &ldquo;Trusts&rdquo;), and Allan V. Apple, a citizen of the United States (collectively, with the Trusts, the &ldquo;Reporting Persons&rdquo;). Mr. Apple is the trustee of the Trusts. The principal
business of the Trust is to implement the estate plans of the settlor of the Trust, Donald Foss, following Mr. Foss&rsquo;s
death.</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 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="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 principal office of the Trusts and of Mr.
Apple is 101 W 14 Mile Road, Madison Heights, MI 48071.</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">During the last five (5) years, none of the Trusts
nor Mr. Apple has been a party to a 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. On September 12, 2023, all remaining shares of common stock of the Issuer held by the
Donald A. Foss Irrevocable Trust Dated August 14, 2022 were transferred to the Marital Trust U/A Donald A. Foss Trust January 16, 1981
(the &ldquo;Transfer&rdquo;). The trustees of the Marital Trust U/A Donald A. Foss Trust January 16, 1981 remain the same as for the Donald
A. Foss Irrevocable Trust Dated August 14, 2022. By virtue of the foregoing, Mr. Apple, the co-trustees, and the Marital Trust U/A Donald
A. Foss Trust January 16, 1981 acquired, for no consideration, beneficial ownership (as defined in Rule 13d-3 under the Securities Exchange
Act of 1934) of 1,152,797 shares of common stock of the Issuer.</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 Transfer is to implement Mr.
Foss&rsquo;s estate plans. The Reporting Persons intend to evaluate on an ongoing basis the investments in the Issuer and their options
with respect to such investments.&nbsp;&nbsp;The Reporting Persons may from time to time, acquire additional common stock from time to
time for investment purposes if market conditions are favorable, in the open market, in privately negotiated transactions or otherwise.&nbsp;&nbsp;The
Reporting Persons may also dispose of some or all of the Issuer&rsquo;s common stock that the Reporting Persons beneficially own, periodically,
by public or private sale (registered or unregistered and with or without the simultaneous sale of newly-issued common stock by the Issuer),
gift, expiration of options, forfeiture of restricted shares or otherwise, including, without limitation, sales of common stock pursuant
to Rule 144 under the Securities Act of 1933, as amended, or otherwise.&nbsp;&nbsp;The Reporting Persons reserve the right not to acquire
common stock at any given time and not to dispose of all or part of common stock the Reporting Persons may own at any given time if they
determine such acquisition or disposal is not in their best interests at the time in question.</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>

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<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">Other than as described above, the Reporting Persons
does not have any current plans or proposals which relate to, or would result in, (a) any acquisition or disposition of securities of
the Issuer, (b) any extraordinary corporate transaction, such as a merger, reorganization or liquidation, involving the Issuer or any
of its subsidiaries, (c) any sale or transfer of a material amount of assets of the Issuer or any of its subsidiaries, (d) any change
in the present board of directors or management of the Issuer, including any plans or proposals to change the number or term of directors
or to fill any existing vacancies on the Board, (e) any material change in the Issuer&rsquo;s present capitalization or dividend policy,
(f) any other material change in the Issuer&rsquo;s business or corporate structure, (g) any change in the Issuer&rsquo;s articles of
incorporation or bylaws or other actions which may impede the acquisition of control of the Issuer by any person, (h) causing a class
of securities of the Issuer to be delisted from a national securities exchange or to cease to be authorized to be quoted in an inter-dealer
quotation system of a registered national securities association, (i) a class of the Issuer&rsquo;s equity securities becoming eligible
for termination of registration pursuant to Section 12(g)(4) of the Securities Exchange Act of 1934, as amended, or (j) any action similar
to those enumerated above.</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 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 7.3% of the common stock of the Issuer; the Donald A. Foss 2010 Remainder Trust directly holds 628,321 shares, which
represents 4.9% of the common stock of the Issuer; the Donald A. Foss 2010 Remainder Trust #2 directly holds 8,826 shares, which represents
0.1% of common stock of the Issuer; the Donald A. Foss 2011 Remainder Trust FBO Robert S. Foss and Descendants holds 101,279 shares, which
represents 0.8% of common stock of the Issuer; the Donald A. Foss Irrevocable Trust Dated August 14, 2022 directly holds 0 shares, which
represents 0.0% of common stock of the Issuer; and the Marital Trust U/A Donald A. Foss Trust January 16, 1981 directly holds 1,152,797
shares, which represents 9.0% 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 2,822,546
shares, which represents 22.0% 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 110,105 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 1,559,644 shares of common stock of the Issuer. Further, Mr. Apple shares
voting and dispositive power with co-trustees over the Marital Trust U/A Donald A. Foss Trust January 16, 1981 over 1,152,797 shares of
common stock of the Issuer. Lastly, Mr. Apple has sole dispositive power over 1,669,749 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">Between July 10, 2023 and August 15, 2023,
the Donald A. Foss Irrevocable Trust Dated August 14, 2022 disposed of 300,000 shares in the open market ranging from the weighted
average prices of $481.24 to $575.54 pursuant to its Form 144 filed July 7, 2023. For more details, please consult the Form 4
filings made between July 10, 2023 and August 15, 2023 by the Donald A. Foss Irrevocable Trust Dated August 14, 2022. On September
12, 2023, the Donald A. Foss Irrevocable Trust Dated August 14, 2022 transferred 1,152,797 shares to the Marital Trust U/A Donald A.
Foss Trust January 16, 1981 for no consideration. None of the other Trusts 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">On September 12, 2023, the Donald A. Foss Irrevocable
Trust Dated August 14, 2022 ceased being a beneficial owner of more than five percent of 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"><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">The shares of common stock in the Marital Trust
U/A Donald A. Foss Trust January 16, 1981 are subject to the terms of a <FONT STYLE="background-color: white">shareholder agreement, entered
into by Mr. Foss on January 3, 2017. Under the terms of that agreement, which continue to be applicable to the trustees of the </FONT>Marital
Trust U/A Donald A. Foss Trust January 16, 1981 <FONT STYLE="background-color: white">following Mr. Foss&rsquo;s death on August 14, 2022,
the shares in the trust are to be voted in accordance with the recommendation of the Issuer&rsquo;s Board of Directors with respect to
election and removal of directors, certain routine matters and any other proposal to be submitted to the Issuer&rsquo;s shareholders with
respect to any extraordinary transaction providing for the acquisition of all of the Issuer&rsquo;s outstanding common stock until the
final adjournment of the tenth annual meeting of shareholders held by the <FONT STYLE="background-color: white">Issuer </FONT> after the date of the shareholder agreement.</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"><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 (included as Exhibit A below)</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">Shareholder Agreement, dated as of January 3,
2017, between the Issuer and Donald A. Foss (incorporated by reference to Exhibit 10.18 to the Issuer&rsquo;s Current Report on Form 8-K
filed January 4, 2017).</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">Amendment to Shareholder Agreement dated September
15, 2017, between the Issuer and Donald A. Foss (incorporated by reference to Exhibit 10.19 to the Issuer&rsquo;s Quarterly Report on
Form 10-Q for the quarterly period ended September 30, 2017).</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Amendment to Shareholder Agreement dated November 29, 2017, between
the Issuer and Donald A. Foss (incorporated by reference to Exhibit 10.12 to the Issuer&rsquo;s Annual Report on Form 10-K for the period
ended December 31, 2017).</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>

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<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: center"><B><U>SIGNATURE</U></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: 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>

<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: 5%; text-align: justify">&nbsp;</TD>
    <TD STYLE="width: 45%; text-align: justify"><FONT STYLE="font-size: 10pt">Date: September 21, 2023</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="text-align: justify"><FONT STYLE="font-size: 10pt"><B>Marital Trust U/A Donald A. Foss Trust January 16, 1981</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>

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<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>

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<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: 50%; text-align: justify"><FONT STYLE="font-size: 10pt">Date: September 21, 2023</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></TR>
  <TR STYLE="vertical-align: top">
    <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"><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"><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></TR>
  <TR STYLE="vertical-align: top">
    <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></TR>
  <TR STYLE="vertical-align: top">
    <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"><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"><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></TR>
  <TR STYLE="vertical-align: top">
    <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></TR>
  <TR STYLE="vertical-align: top">
    <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"><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"><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></TR>
  <TR STYLE="vertical-align: top">
    <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></TR>
  <TR STYLE="vertical-align: top">
    <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"><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"><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></TR>
  <TR STYLE="vertical-align: top">
    <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></TR>
  <TR STYLE="vertical-align: top">
    <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"><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"><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></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt"><B>Marital Trust U/A Donald A. Foss Trust January 16, 1981</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <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="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"><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"><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></TR>
  <TR STYLE="vertical-align: top">
    <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"><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></TR>
  </TABLE>

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