<SEC-DOCUMENT>0000947871-18-000669.txt : 20180814
<SEC-HEADER>0000947871-18-000669.hdr.sgml : 20180814
<ACCEPTANCE-DATETIME>20180814163745
ACCESSION NUMBER:		0000947871-18-000669
CONFORMED SUBMISSION TYPE:	6-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20180814
FILED AS OF DATE:		20180814
DATE AS OF CHANGE:		20180814

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			TURKCELL ILETISIM HIZMETLERI A S
		CENTRAL INDEX KEY:			0001071321
		STANDARD INDUSTRIAL CLASSIFICATION:	TELEPHONE COMMUNICATIONS (NO RADIO TELEPHONE) [4813]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			W8
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		6-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-15092
		FILM NUMBER:		181018239

	BUSINESS ADDRESS:	
		STREET 1:		AYDINEVLER MAHALLESI INONU CADDESI NO 20
		STREET 2:		KUCUKYALI OFISPARK, MALTEPE
		CITY:			ISTANBUL
		STATE:			W8
		ZIP:			34854
		BUSINESS PHONE:		902123131244

	MAIL ADDRESS:	
		STREET 1:		AYDINEVLER MAHALLESI INONU CADDESI NO 20
		STREET 2:		KUCUKYALI OFISPARK, MALTEPE
		CITY:			ISTANBUL
		STATE:			W8
		ZIP:			34854
</SEC-HEADER>
<DOCUMENT>
<TYPE>6-K
<SEQUENCE>1
<FILENAME>ss103644_6k.htm
<DESCRIPTION>CURRENT REPORT OF FOREIGN ISSUER
<TEXT>
<html>
<head>
<title></title>
</head>
<body style="FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt" bgcolor="#ffffff" text="#000000">
<div>
<div style="TEXT-ALIGN: center; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt; FONT-WEIGHT: bold">
<hr style="BORDER-BOTTOM: black 1px solid; TEXT-ALIGN: center; BORDER-LEFT: medium none; BACKGROUND-COLOR: #ffffff; HEIGHT: 10px; COLOR: #ffffff; MARGIN-LEFT: auto; BORDER-TOP: black 4px solid; MARGIN-RIGHT: auto; BORDER-RIGHT: medium none" align="center">
</div>

<div style="TEXT-ALIGN: center; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt; FONT-WEIGHT: bold">&#160;</div>

<div style="TEXT-ALIGN: center; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt; FONT-WEIGHT: bold">UNITED STATES SECURITIES AND EXCHANGE COMMISSION</div>

<div>&#160;</div>

<div style="TEXT-ALIGN: center; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt; FONT-WEIGHT: bold">Washington, D.C. 20549</div>

<div>&#160;</div>

<div style="TEXT-ALIGN: center; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt; FONT-WEIGHT: bold">FORM 6-K</div>

<div>&#160;</div>

<div style="TEXT-ALIGN: center; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt; FONT-WEIGHT: bold">REPORT OF FOREIGN PRIVATE ISSUER</div>

<div style="TEXT-ALIGN: center; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt; FONT-WEIGHT: bold">PURSUANT TO RULE 13a-16 OR 15d-16 UNDER</div>

<div style="TEXT-ALIGN: center; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt; FONT-WEIGHT: bold">THE SECURITIES EXCHANGE ACT OF 1934</div>

<div>&#160;</div>

<div style="TEXT-ALIGN: center; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt; FONT-WEIGHT: bold">Report on Form 6-K dated August 14, 2018</div>

<div>&#160;</div>

<div style="TEXT-ALIGN: center; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt; FONT-WEIGHT: bold">Commission File Number: 001-15092</div>

<div>
<hr style="BORDER-BOTTOM: medium none; TEXT-ALIGN: center; BORDER-LEFT: medium none; BACKGROUND-COLOR: #000000; WIDTH: 30%; HEIGHT: 2px; COLOR: #000000; MARGIN-LEFT: auto; BORDER-TOP: medium none; MARGIN-RIGHT: auto; BORDER-RIGHT: medium none" align="center" noshade>
</div>

<div><br>
</div>

<div style="TEXT-ALIGN: center; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 12pt; FONT-WEIGHT: bold">TURKCELL ILETISIM HIZMETLERI A.S.</div>

<div style="TEXT-ALIGN: center; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt">(Translation of registrant&#8217;s name in English)</div>

<div><br>
</div>

<div style="TEXT-ALIGN: center; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt; FONT-WEIGHT: bold">Ayd&#305;nevler Mahallesi &#304;n&#246;n&#252; Caddesi No:20</div>

<div style="TEXT-ALIGN: center; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt; FONT-WEIGHT: bold">K&#252;&#231;&#252;kyal&#305; Ofispark </div>

<div style="TEXT-ALIGN: center; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt; FONT-WEIGHT: bold">34854 Maltepe<font style="FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt"><br>
</font>Istanbul, Turkey</div>

<div><br>
</div>

<div style="TEXT-ALIGN: center; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt">(Address of Principal Executive Offices)</div>

<div>
<div>
<hr style="BORDER-BOTTOM: medium none; TEXT-ALIGN: center; BORDER-LEFT: medium none; BACKGROUND-COLOR: #000000; WIDTH: 30%; HEIGHT: 2px; COLOR: #000000; MARGIN-LEFT: auto; BORDER-TOP: medium none; MARGIN-RIGHT: auto; BORDER-RIGHT: medium none" align="center" noshade>
<br>
</div>

<div>&#160;</div>

<div><br>
</div>
</div>

<div style="TEXT-ALIGN: justify; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt">Indicate by check mark whether the registrant files or will file annual reports under cover of Form&#160;20-F or Form 40-F.</div>

<div>&#160;</div>

<div style="TEXT-ALIGN: center"><font style="FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt">Form 20-F </font><font style="FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt">&#9746;</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt">Form 40-F <font style="FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt">&#9744;</font></font></div>

<div>&#160;</div>

<div style="TEXT-ALIGN: justify; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt">Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(1):</div>

<div>&#160;</div>

<div style="TEXT-ALIGN: center"><font style="FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt">Yes </font><font style="FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt">&#9744;</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt">No&#160;<font style="FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt">&#9746;</font></font></div>

<div>&#160;</div>

<div style="TEXT-ALIGN: justify; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt">Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(7):</div>

<div>&#160;</div>

<div style="TEXT-ALIGN: center"><font style="FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt">Yes </font><font style="FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt">&#9744;</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt">No&#160;<font style="FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt">&#9746;</font></font></div>

<div>&#160;</div>

<div style="TEXT-ALIGN: justify; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt">Indicate by check mark whether the registrant by furnishing the information contained in this form is also thereby furnishing the information to the Commission pursuant to Rule 12g3-2(b) under the Securities Exchange Act of 1934.</div>

<div>&#160;</div>

<div style="TEXT-ALIGN: center"><font style="FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt">Yes </font><font style="FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt">&#9744;</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt">No&#160;<font style="FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt">&#9746;</font></font></div>

<div>&#160;</div>

<div style="TEXT-ALIGN: justify; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt">If &#8220;Yes&#8221; is marked, indicate below the file number assigned to the registrant in connection with Rule 12g3-2(b): 82- __________</div>

<div>&#160;</div>

<div style="TEXT-ALIGN: left; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt">Enclosure: A press release dated August 10, 2018, regarding the Tax Investigation Report.</div>

<div>&#160;</div>

<div>
<hr style="BORDER-BOTTOM: black 4px solid; TEXT-ALIGN: center; BORDER-LEFT: medium none; BACKGROUND-COLOR: #ffffff; HEIGHT: 10px; COLOR: #ffffff; MARGIN-LEFT: auto; BORDER-TOP: black 1px solid; MARGIN-RIGHT: auto; BORDER-RIGHT: medium none" align="center">
</div>

<div>&#160;</div>

<div style="MARGIN-TOP: 10pt; MARGIN-BOTTOM: 10pt; CLEAR: both" id="DSPFPageBreakArea">
<div style="PAGE-BREAK-AFTER: always" id="DSPFPageBreak">&#160;</div>
</div>

<div>&#160;</div>

<div><img src="image01.jpg"></div>

<div><br>
<font style="FONT-FAMILY: Arial, Helvetica, 'sans-serif'">Istanbul, Aug 10, 2018</font></div>

<div style="FONT-FAMILY: Arial, Helvetica, 'sans-serif'">&#160;</div>

<div style="FONT-FAMILY: Arial, Helvetica, 'sans-serif'"><br>
</div>

<div style="TEXT-ALIGN: left; FONT-FAMILY: Arial, Helvetica, 'sans-serif'; COLOR: #000000; FONT-SIZE: 10pt; FONT-WEIGHT: bold">Announcement Regarding the Tax Investigation Report</div>

<div style="FONT-FAMILY: Arial, Helvetica, 'sans-serif'"><br>
</div>

<div style="TEXT-ALIGN: justify; FONT-FAMILY: Arial, Helvetica, 'sans-serif'; COLOR: #000000; FONT-SIZE: 10pt">Pursuant to a limited tax investigation at our Company with respect to VAT and Special Communication Tax (&#8220;SCT&#8221;) pertaining to financial years 2015 and 2016, we have been declared that no issues were identified to be criticized for 2015. However, Large Taxpayers Office made an additional request with respect to the taxation of applications included in some of the bundled offers and packages offered by our Company to its customers for financial year 2016 and imposed a tax assessment of TRY247.8 million in total, comprising TRY53.8 million in principal and TRY80.7 million penalty in relation to SCT, and TRY45.3 million in principal and TRY68.0 million penalty in relation to VAT.</div>

<div style="FONT-FAMILY: Arial, Helvetica, 'sans-serif'"><br>
</div>

<div style="TEXT-ALIGN: justify; FONT-FAMILY: Arial, Helvetica, 'sans-serif'; COLOR: #000000; FONT-SIZE: 10pt">In line with the relevant legislation and sector practice, our Company already pays all of its tax and legal obligations calculated over its complete line of services to the respective authorities. However, we understand that this additional tax assessment has been imposed due to the uncertainties in tax legislation and differences in interpretation.</div>

<div style="FONT-FAMILY: Arial, Helvetica, 'sans-serif'"><br>
</div>

<div style="TEXT-ALIGN: justify; FONT-FAMILY: Arial, Helvetica, 'sans-serif'; COLOR: #000000; FONT-SIZE: 10pt">Pursuant to the related legislation, Turkcell will seek its legal rights regarding this tax assessment.</div>

<div style="FONT-FAMILY: Arial, Helvetica, 'sans-serif'"><br>
</div>

<div style="FONT-FAMILY: Arial, Helvetica, 'sans-serif'"><br>
</div>

<div style="FONT-FAMILY: Arial, Helvetica, 'sans-serif'"><br>
</div>

<div style="FONT-FAMILY: Arial, Helvetica, 'sans-serif'"><br>
</div>

<div style="FONT-FAMILY: Arial, Helvetica, 'sans-serif'"><br>
</div>

<div style="TEXT-ALIGN: left; FONT-STYLE: italic; FONT-FAMILY: Arial, Helvetica, 'sans-serif'; FONT-SIZE: 10pt; FONT-WEIGHT: bold">For more information:</div>

<div style="TEXT-ALIGN: left; FONT-FAMILY: Arial, Helvetica, 'sans-serif'; FONT-SIZE: 10pt">&#160;</div>

<div style="TEXT-ALIGN: left; FONT-STYLE: italic; FONT-FAMILY: Arial, Helvetica, 'sans-serif'; FONT-SIZE: 10pt">Turkcell Investor Relations</div>

<div style="TEXT-ALIGN: left; FONT-STYLE: italic; FONT-FAMILY: Arial, Helvetica, 'sans-serif'; FONT-SIZE: 10pt">&#160;</div>

<div style="TEXT-ALIGN: left; FONT-VARIANT: normal; FONT-STYLE: italic; FONT-FAMILY: Arial, Helvetica, 'sans-serif'; COLOR: #0000ff; FONT-SIZE: 10pt; FONT-WEIGHT: normal"><u>investor.relations@turkcell.com.tr</u></div>

<div style="TEXT-ALIGN: left; FONT-STYLE: italic; FONT-FAMILY: Arial, Helvetica, 'sans-serif'; FONT-SIZE: 10pt">&#160;</div>

<div style="TEXT-ALIGN: left; FONT-STYLE: italic; FONT-FAMILY: Arial, Helvetica, 'sans-serif'; FONT-SIZE: 10pt">Tel: + 90 212 313 1888</div>

<div><br>
</div>

<div><br>
</div>

<div><br>
</div>

<div style="MARGIN-TOP: 10pt; MARGIN-BOTTOM: 10pt; CLEAR: both" id="DSPFPageBreakArea">
<div style="PAGE-BREAK-AFTER: always" id="DSPFPageBreak">
<hr style="BORDER-RIGHT-WIDTH: 0px; BACKGROUND-COLOR: #000000; MARGIN: 4px 0px; WIDTH: 100%; BORDER-TOP-WIDTH: 0px; BORDER-BOTTOM-WIDTH: 0px; HEIGHT: 2px; COLOR: #000000; CLEAR: both; BORDER-LEFT-WIDTH: 0px" noshade>
</div>
</div>

<div>&#160;</div>

<div><br>
</div>

<div style="TEXT-ALIGN: left; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt; FONT-WEIGHT: bold">SIGNATURES</div>

<div><br>
</div>

<div><br>
</div>

<div style="TEXT-ALIGN: left; TEXT-INDENT: 72pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt">Pursuant to the requirements of the Securities Exchange Act of 1934, Turkcell Iletisim Hizmetleri A.S. has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.</div>

<div>&#160;</div>

<div>&#160;</div>

<div>
<div style="TEXT-ALIGN: left">&#160;</div>

<div style="TEXT-ALIGN: left">
<table style="WIDTH: 100%; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" id="zd613d865fda841f9ad1c1ca27535b053" border="0" cellspacing="0" cellpadding="0">
<tr>
<td style="WIDTH: 50%" valign="top">&#160;</td>
<td style="WIDTH: 40%" valign="top" colspan="3"><strong>TURKCELL ILETISIM HIZMETLERI A.S.</strong></td>
<td style="WIDTH: 10%" valign="top">&#160;</td>
</tr>

<tr>
<td style="WIDTH: 50%" valign="top">&#160;</td>
<td style="WIDTH: 4%" valign="top">&#160;</td>
<td style="WIDTH: 6%" valign="top">&#160;</td>
<td style="WIDTH: 30%" valign="top">&#160;</td>
<td style="WIDTH: 10%" valign="top">&#160;</td>
</tr>

<tr>
<td style="WIDTH: 50%" valign="top">&#160;</td>
<td style="WIDTH: 4%" valign="top">&#160;</td>
<td style="WIDTH: 6%" valign="top">&#160;</td>
<td style="WIDTH: 30%" valign="top">&#160;</td>
<td style="WIDTH: 10%" valign="top">&#160;</td>
</tr>

<tr>
<td style="PADDING-BOTTOM: 2px; WIDTH: 50%" valign="top">Date:&#160; August 14, 2018</td>
<td style="PADDING-BOTTOM: 2px; WIDTH: 4%" valign="top" nowrap>By:&#160; </td>
<td style="BORDER-BOTTOM: black 2px solid; WIDTH: 6%" valign="top" colspan="2" nowrap>/s/<font style="FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt">&#160;</font><font style="FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt">Zeynel Korhan Bilek</font></td>
<td style="PADDING-BOTTOM: 2px; WIDTH: 10%" valign="top">&#160;</td>
</tr>

<tr>
<td style="WIDTH: 50%" valign="top">&#160;</td>
<td style="WIDTH: 4%" valign="top">&#160;</td>
<td style="TEXT-ALIGN: left; WIDTH: 6%" valign="top" nowrap>Name:&#160; </td>
<td style="WIDTH: 30%" valign="bottom" nowrap align="left">Zeynel Korhan Bilek</td>
<td style="WIDTH: 10%" valign="top">&#160;</td>
</tr>

<tr>
<td style="WIDTH: 50%" valign="top">&#160;</td>
<td style="WIDTH: 4%" valign="top">&#160;</td>
<td style="WIDTH: 6%" valign="top" nowrap>Title:&#160; </td>
<td style="WIDTH: 30%" valign="top">Investor Relations and Mergers &amp; Acquisitions Director</td>
<td style="WIDTH: 10%" valign="top">&#160;</td>
</tr>

<tr>
<td style="WIDTH: 50%" valign="top">&#160;</td>
<td style="WIDTH: 4%" valign="top">&#160;</td>
<td style="WIDTH: 6%" valign="top">&#160;</td>
<td style="WIDTH: 30%" valign="top">&#160;</td>
<td style="WIDTH: 10%" valign="top">&#160;</td>
</tr>
</table>
</div>

<div>&#160;</div>

<br>
<div style="TEXT-ALIGN: left">&#160;</div>

<div style="TEXT-ALIGN: left">
<table style="WIDTH: 100%; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" id="ze7bc344fe2ed46f69ef35e06063b92da" border="0" cellspacing="0" cellpadding="0">
<tr>
<td style="WIDTH: 50%" valign="top">&#160;</td>
<td style="WIDTH: 40%" valign="top" colspan="3"><strong>TURKCELL ILETISIM HIZMETLERI A.S.</strong></td>
<td style="WIDTH: 10%" valign="top">&#160;</td>
</tr>

<tr>
<td style="WIDTH: 50%" valign="top">&#160;</td>
<td style="WIDTH: 4%" valign="top">&#160;</td>
<td style="WIDTH: 6%" valign="top">&#160;</td>
<td style="WIDTH: 30%" valign="top">&#160;</td>
<td style="WIDTH: 10%" valign="top">&#160;</td>
</tr>

<tr>
<td style="WIDTH: 50%" valign="top">&#160;</td>
<td style="WIDTH: 4%" valign="top">&#160;</td>
<td style="WIDTH: 6%" valign="top">&#160;</td>
<td style="WIDTH: 30%" valign="top">&#160;</td>
<td style="WIDTH: 10%" valign="top">&#160;</td>
</tr>

<tr>
<td style="PADDING-BOTTOM: 2px; WIDTH: 50%" valign="top">Date: August 14, 2018</td>
<td style="PADDING-BOTTOM: 2px; WIDTH: 4%" valign="top" nowrap>By:&#160; </td>
<td style="BORDER-BOTTOM: black 2px solid; WIDTH: 6%" valign="top" colspan="2" nowrap>/s/<font style="FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt">&#160;</font><font style="FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt">Kamil Kalyon</font></td>
<td style="PADDING-BOTTOM: 2px; WIDTH: 10%" valign="top">&#160;</td>
</tr>

<tr>
<td style="WIDTH: 50%" valign="top">&#160;</td>
<td style="WIDTH: 4%" valign="top">&#160;</td>
<td style="TEXT-ALIGN: left; WIDTH: 6%" valign="top" nowrap>Name:&#160; </td>
<td style="WIDTH: 30%" valign="bottom" nowrap align="left">Kamil Kalyon</td>
<td style="WIDTH: 10%" valign="top">&#160;</td>
</tr>

<tr>
<td style="WIDTH: 50%" valign="top">&#160;</td>
<td style="WIDTH: 4%" valign="top">&#160;</td>
<td style="WIDTH: 6%" valign="top" nowrap>Title:&#160; </td>
<td style="WIDTH: 30%" valign="top">Turkcell Group Reporting &amp; Tax Management Director</td>
<td style="WIDTH: 10%" valign="top">&#160;</td>
</tr>

<tr>
<td style="WIDTH: 50%" valign="top">&#160;</td>
<td style="WIDTH: 4%" valign="top">&#160;</td>
<td style="WIDTH: 6%" valign="top">&#160;</td>
<td style="WIDTH: 30%" valign="top">&#160;</td>
<td style="WIDTH: 10%" valign="top">&#160;</td>
</tr>
</table>
</div>

<div>&#160;</div>

<div>&#160;</div>

<div>&#160;</div>

<div>&#160;</div>

<div>
<hr style="BORDER-BOTTOM: medium none; TEXT-ALIGN: center; BORDER-LEFT: medium none; BACKGROUND-COLOR: #000000; HEIGHT: 2px; COLOR: #000000; MARGIN-LEFT: auto; BORDER-TOP: medium none; MARGIN-RIGHT: auto; BORDER-RIGHT: medium none" align="center" noshade>
</div>
</div>
</div>
</body>
</html>

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>image01.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 image01.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_X1#R17AI9@  34T *@    @ ! $[  (
M   -   (2H=I  0    !   (6)R=  $    :   0T.H<  <   @,    /@
M   <Z@    @
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M                                                 %-U<V%N(%-H
M96UI;@    60 P "    %   $*:0!  "    %   $+J2D0 "     S@Q  "2
MD@ "     S@Q  #J'  '   (#   ")H     '.H    (
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
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M'^9KY+,LIS#&XR51Q]W9:K;\_,]&AB*%*DE?4YS2=.GUJ_$,&=@.99,<(/\
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4B@ HHHH **** "BBB@ HHHH _]D!

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