<SEC-DOCUMENT>0001144204-12-054442.txt : 20130308
<SEC-HEADER>0001144204-12-054442.hdr.sgml : 20130308
<ACCEPTANCE-DATETIME>20121003152034
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001144204-12-054442
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20121003

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ICAHN ENTERPRISES L.P.
		CENTRAL INDEX KEY:			0000813762
		STANDARD INDUSTRIAL CLASSIFICATION:	MOTOR VEHICLE PARTS & ACCESSORIES [3714]
		IRS NUMBER:				133398766
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		767 FIFTH AVENUE
		STREET 2:		SUITE 4600
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10153
		BUSINESS PHONE:		212-702-4300

	MAIL ADDRESS:	
		STREET 1:		767 FIFTH AVENUE
		STREET 2:		SUITE 4600
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10153

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	AMERICAN REAL ESTATE PARTNERS L P
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="margin: 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: bottom; text-align: left">
    <TD STYLE="width: 10%; font-size: 10pt"><img src="tlogo.jpg"></TD>
    <TD STYLE="width: 90%; font-size: 10pt">&nbsp;&nbsp;&nbsp;Proskauer Rose LLP Eleven Times Square New York, NY 10036-8299</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">October 3, 2012</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"><B>VIA ELECTRONIC TRANSMISSION</B></P>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">United States Securities and Exchange Commission</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">100 F Street, N.E.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Washington, D.C. 20549-1004</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: -0.5in">&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: 6%; font-weight: bold">Re:</TD>
    <TD STYLE="width: 94%; font-weight: bold">Icahn Enterprises L.P.</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-weight: bold">&nbsp;</TD>
    <TD STYLE="font-weight: bold">Registration Statement on Form S-4</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-weight: bold">&nbsp;</TD>
    <TD STYLE="font-weight: bold">Filed September 5, 2012</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-weight: bold">&nbsp;</TD>
    <TD STYLE="font-weight: bold">File No. 333-183728 &amp; -01 to -02</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Dear Mr. Dobbie:</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; text-indent: 0.5in">Reference is made to the comments of the
Staff of the Securities and Exchange Commission (the &ldquo;<U>Commission</U>&rdquo;) with respect to the Registration Statement
on Form S-4 (File No. 333-183728) (the &ldquo;<U>Registration Statement</U>&rdquo;) of Icahn Enterprises L.P., a Delaware limited
partnership (the &ldquo;<U>Icahn Enterprises</U>&rdquo;), Icahn Enterprises Finance Corp., a Delaware corporation (&ldquo;<U>Icahn
Enterprises Finance</U>&rdquo;) and Icahn Enterprises Holdings L.P., a Delaware limited partnership (&ldquo;<U>Icahn Enterprises
Holdings</U>&rdquo; and, together with Icahn Enterprises and Icahn Enterprises Finance, the &ldquo;<U>Company</U>&rdquo;), in your
letter dated September 19, 2012 (the &ldquo;<U>Comment Letter</U>&rdquo;).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">We are writing to respond to the comments
contained in the Comment Letter and to indicate that changes have been made in Amendment No. 1 to the Registration Statement (&ldquo;<U>Amendment
No. 1</U>&rdquo;).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">For your convenience, your comments are
set forth in this letter in bold italics, followed by our responses.</P>

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

<P STYLE="font: normal 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in"><B><U>General</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: -0.25in"><B><I>&nbsp;</I></B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><B><I>1.</I></B></TD><TD><B><I>We note that you are registering the offering of 8% Senior Notes Due 2018 in reliance on our position enunciated in Exxon
Capital Holdings Corp., SEC No-Action Letter (April 13, 1988). See also Morgan Stanley &amp; Co. Inc., SEC No-Action Letter (June
5, 1991) and Sherman &amp; Sterling, SEC No-Action Letter (July 2, 1993). Accordingly, with the next amendment, please provide
us with a supplemental letter stating that you are registering the exchange offer in reliance on our position contained in these
letters and include the representations contained in the Morgan Stanley and Sherman &amp; Sterling no-action letters.</I></B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: -0.25in"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">Contemporaneously with the submission of this letter,
the Company is filing a supplemental letter stating that the Company is registering the exchange offer in reliance on the Commission&rsquo;s
position enunciated in the abovementioned no-action letters and including the representations contained in the Morgan Stanley and
Shearman&nbsp;&amp; Sterling no-action letters.</P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 8pt">Boca Raton | Boston | Chicago
| Hong Kong | London | Los Angeles | New Orleans | New York | Newark | Paris | S&atilde;o Paulo | Washington, D.C.</FONT></P>



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

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

<!-- Field: Page; Sequence: 1 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">United States Securities and Exchange Commission &#9;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">October 3, 2012</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Page 2 of 2</P>

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

<P STYLE="font: normal 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in"><B><U>Exhibit 5.1</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: -0.25in"><B><I>&nbsp;</I></B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><B><I>2.</I></B></TD><TD><B><I>Refer to the second paragraph on page 2. The language &ldquo;but without our having made any special investigation as
to the applicability of any specific law, rule or regulation&rdquo; is an inappropriate limitation on the scope of the legality
opinion. Please have counsel revise accordingly.</I></B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">The opinion of Proskauer Rose LLP has been revised
to address the Staff&rsquo;s comment. Please see Exhibit 5.1 to Amendment No. 1.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">In connection with responding to the Comment
Letter, the Company acknowledges that (i) the Company is responsible for the adequacy and accuracy of the disclosure in the filing;
(ii) staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action
with respect to the filing; and (iii) the Company may not assert staff comments as a defense in any proceeding initiated by the
Commission or any person under the federal securities laws of the United States.</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; text-indent: 0.5in">We would appreciate your prompt review of
these materials and your prompt notification to us if you have further comments or questions. Please contact me should you have
any questions or additional comments.</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: 65%">&nbsp;</TD>
    <TD STYLE="width: 35%">Very truly yours,</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid">/s/ Julie M. Allen, Esq.</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>Julie M. Allen, Esq.</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>Enclosures</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.35in; text-align: left">cc:</TD><TD STYLE="text-align: justify">Daniel A. Ninivaggi (Icahn Enterprises L.P.)</TD>
</TR></TABLE>

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

<!-- Field: Page; Sequence: 2; Options: Last -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

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

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>tlogo.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 tlogo.jpg
M_]C_X``02D9)1@`!`@``9`!D``#_[``11'5C:WD``0`$````9```_^X`#D%D
M;V)E`&3``````?_;`(0``0$!`0$!`0$!`0$!`0$!`0$!`0$!`0$!`0$!`0$!
M`0$!`0$!`0$!`0$!`0("`@("`@("`@("`P,#`P,#`P,#`P$!`0$!`0$"`0$"
M`@(!`@(#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`P,#
M`P,#`P,#`P,#_\``$0@`'@"8`P$1``(1`0,1`?_$`)D```$$`@,!````````
M``````D$!0<(``8"`PH!`0$``@,!`0```````````````0(#!@<(!1````8!
M`P0!`P(#!P4``````0(#!`4&!Q$2"``3%`D5(3$C02*!%A=187&1,D(D4C1$
M)341``$#`@8!`@4#!0$```````$``@,1!"$Q$@4&!R(R$T%1<4(C@3,48:%B
M0Q8(_]H`#`,!``(1`Q$`/P`S'KYX(8UY=8GOF3,GY(SM'V"+S1=Z<V;T[(ZD
M/%?$Q+>$?M3':O8J65%V*TLJ!C`H!=H%`"AH.N=[M)``&2*>7$!E+UC\G^.=
M4K^9KUE3BWR0N*F.7U*R5(%FY>B69TYC6;63B)$J:9"]I67;+E403;@NBDNB
MLD<P)+!6HD:<*."(\2BZ"2:JJJR2:2!3&6444(1-$I0U,94YA`J92@&HB(AI
MUB1=9WC--J+Y1TV38@B#@7AUTBM00,4#@N+@Q@1!$2B`@;7;I^O1$GC)B(FD
M3.8>4CI9N4VPSB,?-GZ)3_\`095JJJ0#?W:Z]$2IRZ;,D%73QP@T:H%WK.7*
MJ:"")-0#>JLJ8B:9=1^XB`=$2>-E8N9;`\B))A*M!,)`=1KQN^;"<NFX@+M5
M%4A,74-0UU#HB%[P&D9!YRB]FS=X_?.V\?R,KJ#!!T[<.$&*!H2>,9%DDLH=
M-JB8P`(E3`I1$/MU=^3?HB*<*A`."8G(!S!J4@F`#F`-1$0+KJ(:`/\`EU1$
MTN[%7V#U*-?3L,RD5]O88.Y-DV>K;M-O::K+D74W:_30HZ]$3P8Q2`)C&*4H
M?<3"``'^(CH'1%]U_7]/OKT1<2F*<-Q#%,'VU*(&#Z??ZAJ'TZ(FLT]!DDBP
MQYF)),&*!BQ1I%F62,40`0,5B*P.A*(#J`[>B)T,8I`U.8I0UTU,(%#4?L&H
MZ!J/1%J5U)8WT!+15'L4/7KPM'J.:^ZF6))=BFX1.42&D(DKANZ7C5SAVE5$
MS`=,#[BZF`"C(I7')#7X(:3?DWR3L<;>\`OI.B8;Y<Q"YW6-I>WUH\AC/()T
M>XNA5GB!I),[$\\B&UE(MESD5*)3D3.H0Z"GW=C=L<.YQ2;_`!33;,3201/T
M2-!^]IH02W/2::AA48%:IS*#EMSQZ=G";BWMN3-&J%T\?N0O+<?:>*@M$F0D
M%2PT=I<`6G7.`OL@L&7;M8^+'+JNL</\N:5)R#'X59H:!A,AMFQCKZ5YLZ=.
MDT;`S9B"GC)+K(R++:\9G.F*A$NB=@=:V^SV,7*^(2.O.(3L!U`ZW0DX>9`%
M6$X5(!8[P>`:$\*Z7[YO>3[O/USV;`S:^S+21S?;(]N.Y`QI&"2!*UN.EKG-
MECI+$2W4&E_ZXZO4"\SOKEY4YBPEAW(%2H'#7,W(*'=YNODXK=L?.FJ,$TD'
M;:";*UU<%HI\<)!BDR354$#:;'!/I_;G>`XC$#!%;.!Q3RSYS\E\+YHY&8D2
MXX8&X[SBMPH^-)>:;3=XM]O*NR>M74R1N5,S=$'D:T%8ZR#0B;=N*2*:AUE%
M2UJUC2&FI**!,*<8WW+SE![`L?Y"OUU@N/\`5N3$Q/V6I4R=7@Y2^W:0-,L(
M*.E9@"N5&]3K,4P5<"T2(4%G;E,VH=L!"7.T@$9T4*1Z?A]MSEY(Y4P=;+-<
MHOAOP:;4_"E8Q;!V>0B3Y$M\)%J0ZDO=I=@J@^ED6:<`N7=J4_;[()BF)US*
M"=#:CU%%SY?<0*]P+I!.8G"M]9,636)YBO.\AX[):9^:H>0:-)3+"'D64K$3
M<A('%8CA\EO#N"F*)CG(":Z::G1CB\Z'8U4K2^5.2,59BY>80C>8EKME%X:W
M/CM6<D8OC$Y>>@,?6[(MH*A).T+W-0!D5!5C8]T*/[CD!`2(;C))KG%0T$-.
MGU5162PQQ(Q?2\]XRS/Z]<VT>,Q6DH]C^0>*8_)DM?*Q:ZN[222CW<$P:OK'
M\=9&BZBBI!>JHID532%,Q`,J4]2XD4>,?@BJG2>6S?C/R$]BM=J5=4R%G_,G
M*:O5+!V,T!,D6PV-:)EF7RDT],=!!E78=T_1[_Y2*KG.5(FT#&53MHU!I/IH
MBOEA'A=E+&E#RSF&V9(BK?SLR]5)P'&5[:L^=T?%LG+1YDF$#3XM!)5*/KU9
MU)O51;E%P#<B92D;E`@T+@33[`BIE"X$]3-+I98#DWG[%^5,^NVBBN2LL/LV
MV&1M"]T>%,K*O8!:,L*@1K=B\.8&I5$#*;2%%8#&$P=6U25\1@B@4,G62U>H
M_F)5'&093(=?P[G)AC_&-\=R;MU+2^.$+_C^0K)S2JAB/'+;Q'IC(&,.XK=4
MJ8:$(4H7`_(#\PH7H[J0F'$-9,)C"8<;PHB83")A,-8;")A,([A,(_K]^L'Q
M_52O._BODK<./7J'@)2E6/X#(.3<ZW3%M=N<BY54-3DIZT3+J<M@.%@<'24@
MX",<"DH`"+=0Y52@(D`!S%H,N.2+86F)?3&>AA&SW*V,F,Q.&(.9#/JN5[C_
M`#X:XG2!1:R-$Q<?#IH%DQ%5-L=`_P"/0IU#'U5ZBLE<L/DHP427SDO=\P>K
M&Z1EGNG]1;E@?E)0L=-,@M'SDY\@UR/F4)6FS;M^4Z3MXI),E>R95315=!,A
MU-5#',-@T"6N0(4HTO%SA7%XON1>2V1KS>\C<E;_`%-RCD"P3D^H>J,#6A2*
MF)&M5.KD3\:*@:ZNP29L`%0YRH(Z_MW[2XG.^T>FJ*7^3G&6L<B*LFD=1.OY
M!KQ#N*5=$"&(YCW13=\D;)'0VN',(Z<%`3%*/<;J:+(Z'`0.8\L/]%!%?J@L
MYFP4MS/.7$]\=AB_V!X'[I,09B8NCMOY_)50^8:5*YS<-JN5ZV*F5U'RQ![J
M!C`X)H87"*_4^O.PY^&W+K*];_)XI=83PD!VG4*%[&NPK3!S,I&X'$`CSWWE
MT=9=H[>S>-F>+'L.P`=:W326%Y8=3897M\@W5C'(/*%_DVK2YKK;^M'V'6+.
M$M8.*'):/5K/+7$'R\/.&,BB9GD!I47(1DW)G4C>]&L+9"KE*612(<&SK<#E
ML.TRB2/T.SNNK;8HH^6<9<)>(WFES<<8C(-31CY&-P]!/DWTNR!.N]`=XWW+
M[F?K;GS#!V5M>N.0T&FY$)T2.)95C9F$?E`.A_[D>&IK'CTR1<I$\:<EMY:+
MDXE=3D;DAPDWE8]Y&KJ(*1=3`CA-!ZB@J=!02CM.`"4V@Z#].N/2YCZ+U.BZ
M]8D0IO7E&2;#D1[+EW\9(L4)#E(+F/7?,';-"0;=BP?\E@LY123>M_W!^1(3
MD^H?7K(_)OT10P]M=C];7+[D%D&^T.Z6GBKRJFXV^AD.BU]U95,:Y!0\XTC'
M6B-8E,X;,'3F4=:&`=5$#('1!0Z:R99`]QH`]01-7)_E0E[$J6'$;AK5KS;V
M^2IBO(Y5S#.TZ=JN/,=T2+F&,Q(*.G\XS9.G4FX<L$@[0)%$Y"&22!554H%E
MK?;.IZ*7,ZYQB.+U^K6#.3>"HZ\<(28KIT#C3);3&KW(IX.U5F(8P,E$9$8J
MC*Q[43-V)U&YVS1-P":J0E[H`J)*M!<-33Y(J70#'CMEWF)QKL?K4Q7=Z6_J
M>049W/F2J_5+70<3?TN("0R\%*Q\WX;%T_E6P+($13;MRK"J4@%5,(&1OY!I
M]P_#!%+6/>)%<Y39)]H5&NC*5JTR7DI7+1B?(R<<[8R]0MK&!GOC;+6Y$Y&J
MCUAW@(F\205[:Z(Z;BJ`DH2I<6Z2/DB[9C-'*#*_%SDWP;R57K)&\SJ%1'$;
M`6&-92"41GZD1;V->R,I4K`1%NQ>6F>I:*Q%6Y5"*/RN-Y2`H+A)&=+0X/'I
M/]D6<9N6'KZQKA#'^/XS`DR7.D)78:O3N'VG'N4GLK6/(S5F@SEQ-+.ZXHU>
MJ3,Z114KEV^1*BFH&\J6SME.8\DFOC]44&8CQ'E;-/`GV1T!ACV2KF49WD3.
M7%MCD(\S<Y'<5)5&V/*M7P!%NTDCMTH9PR:BU`R*ZZ12)_ZB]22`YI^%$5Q:
M%[0Z);\+5S&>.\;99L_*=:D-*.CALM!G6A8J[L8(D0ZD['97C5"!B*9'/43.
MG#E58JZ;4@@9$JFI0J8S6I]/S14UQ5QDRAFGU.T5M1JZN\RSASD#:LO5ZF34
M>LR4MQJ[99=*4KZ4=*)(%<*RC!\=5LDH`$=&2!(!_('4EP$F.1"A6N9>Q_A$
M-1(G+<:K*SSFFV!BZP$CQX[MO/<"I@D>#:2`USXH6*DE^,CE0Y5@2'<9OO\`
MQ]5]MU:5P^:E1YS)ALS3GK2C9G*>&:/C#)=MS?C"P.\<8CJ;QFK"5W^9B_!(
M6MDT-(++VIK'!N>B71-N!RIB!3D.'4MI[E`:A$>R/`08,0$-!!FV`0'Z"`@B
M34!#K$BHKREY2R]:F&V!L$-3VK.=K,2.W1Q4W2-*3>$`1<.!-N;_`#@-3"J4
MJH@BR1#R'`@4"E/EC8"-;_0JDXT&:#YE/*ULQ3;%N%?"]13+O._+JB\3FC-<
M6Y%['X=8OC>18H"OV%R"H1\Q&I*&6F)A80^.^ISB+SLHM>X\#X%M\.W_`/>\
M](@XQ`-<43AY7!^TEN983@Q@QE/^%2[R)W/W1O=]O@Z:Z;!N^>79,=Q<1GQL
MV_[`'Y-E:VIEE)I;BH'YOVR]\`^`F/>#^.EF;59"YYFN22+S*N57:)SR$](B
M<7)H2#4>;WL?4HYVH8R21C=YXMJY<B*IBE3TKL#L#<><[B'O!AV6$D00`X-&
M6IU,#(1F<FCQ;A4GJ72W2NQ]1;&8XRVZY7=@.O+PCRD=G[<=?)L+3D/4\^;\
M:-;?[KGR[6LZ(LZ(N"G;[:G>V=K8?N]S;V^WM'?W-W[=FW777Z:=$26/^.\8
MOQ7A>)N-M^/['C;]?W[?&_%NU^_Z]$7>X\?L*^5V?&V#WO(V=CM_[N[W/Q[-
M/OK].B+H8?'^,3XOPO#U-L\#L>-K_NV>/^+77[Z=$2WHBSHB0%^+^05V>!\K
MVB][;X_R'8T#9W=/^3VM---?ITQ_1$OZ(D*/QOF.O'\'Y#0GF]GL>9MT#M^5
ML_-II_IW_P`.B)=T1-__`*OY`/\`Y_RO:^G_`&_R'8T_3_R>UI_#HB<.B+5K
MK'3DO59R-KED6J$P\8+(M+*VABV!Y$;B_E=L(@ZJ1'C\B(&!$!W@"@@.P^FT
M9%*XY(A8XYQGAQS0<W5#!7)>U16?)./EUKWE]QBBTR^7Z]6B+KGLC&C4>;91
M<RK85CIF(JNQ(_D2NU"F!/O>,!-@V&[M;/>(+G<+2.\MVO%(7RB*-SOM]QYJ
M`P'%P<0TCU'35:CS?;]SW3B]W9;/N,VUW3XCJN88'7,S(P"7B&)I#S*YM6L+
M`Z0$UC:7Z2&GU+T[@918'(T!Q>R]_7#,*3WR,QWZX5.T4C)3QLXD%S,6)*U=
MX.#F8^JL'H"5;Q@<)'DA,9TL9<4R$Z+VY><^OY[:XY39_P`'9BVEO%'(R6$$
M`5.N)SFEY&6JA#,&MI4GA'_FK:^F=GM+^SZ\W,;ORD/K>W$T,UO=$%QTM$5Q
7&R1L+7>K1K!DH9'EQ8&F-ZXRO4J__]D_
`
end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
