-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 WzAIwMN/YqkQrExaVwmIZ+vNJU3urku/eIQL0MSvhcry0Cvg1ct5hQoizXUOMxG2
 38r8qry92WCCgIXUha22UQ==

<SEC-DOCUMENT>0000950123-09-064673.txt : 20100301
<SEC-HEADER>0000950123-09-064673.hdr.sgml : 20100301
<ACCEPTANCE-DATETIME>20091120144015
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950123-09-064673
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20091120

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SKYLINE CORP
		CENTRAL INDEX KEY:			0000090896
		STANDARD INDUSTRIAL CLASSIFICATION:	MOBILE HOMES [2451]
		IRS NUMBER:				351038277
		STATE OF INCORPORATION:			IN
		FISCAL YEAR END:			0531

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		2520 BY-PASS RD
		STREET 2:		P O BOX 743
		CITY:			ELKHART
		STATE:			IN
		ZIP:			46515
		BUSINESS PHONE:		5742946521

	MAIL ADDRESS:	
		STREET 1:		P O BOX 743
		CITY:			ELKHART
		STATE:			IN
		ZIP:			46515
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML>
<HEAD>
<TITLE>Correspondence</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
<!-- PAGEBREAK -->
<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.20in">
<P><DIV style="position: relative; float: left; width: 48%">

<DIV align="left" style="font-size: 10pt; margin-top: 10pt"><IMG src="c92964p9296401.jpg" alt="(LOGO)">

</DIV>
</DIV>
<DIV style="position: relative; float: right; width: 48%">

<DIV align="left" style="font-size: 10pt; margin-top: 10pt; margin-left: 50%"><B>Skyline Corporation</B><BR>
P.O. Box 743 (46515-0743)<BR>
2520 ByPass Road<BR>
Elkhart, Indiana 46514-1584<BR>
(574)&nbsp;294-6521

</DIV>
</DIV>
<BR clear="all"><BR>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt">November&nbsp;20, 2009
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt">Mr.&nbsp;John Cash<BR>
Accounting Branch Chief<BR>
United States Securities and Exchange Commission<BR>
100 F Street, NE<BR>
Washington, D.C. 20549-7010

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt">Dear Mr.&nbsp;Cash:
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt">This letter is a response to your letter dated November&nbsp;9, 2009 regarding the
Commission&#146;s review of Skyline Corporation&#146;s Form 10-K for the fiscal year ended May&nbsp;31, 2009,
Definitive Proxy Statement on Schedule&nbsp;14A filed August&nbsp;12, 2009 and Form 10-Q for the fiscal
quarter ended August&nbsp;31, 2009 (File No.&nbsp;001-04714).
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 10pt"><U>FORM 10-K FOR THE FISCAL YEAR ENDED MAY 31, 2009</U>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt"><U>Business, Page 4</U>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt"><U>Principal Products and Markets, Page 4</U>
</DIV>


<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">1.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>In future filings, we will describe in greater detail the different types of products
offered within each segment. As an example, we propose the following language:</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">The Corporation designs, produces and distributes manufactured housing and towable
recreational vehicles. As described in &#147;General Development of Business,&#148; manufactured homes are
marketed under a number of trademarks, and are available in a variety of dimensions. Manufactured
housing products are built according to standards established by the U.S. Department of Housing and
Urban Development. Each manufactured home typically includes two to four bedrooms, kitchen, dining
area, living room, one or two bathrooms, kitchen appliances, water heater, and central heating and
cooling. Custom home options may include but are not limited to: exterior dormers and windows;
interior or exterior accent columns; fireplace and whirlpool tubs. Materials used to construct a
manufactured home are similar to materials used to construct a site-built home.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">The Corporation&#146;s recreational vehicles include travel trailers, fifth wheels and park models.
Travel trailers and fifth wheels are marketed under the following trademarks: &#147;Nomad&#148;, &#147;Layton&#148;,
&#147;Aljo&#148;, &#147;Weekender&#148;, &#147;Freestyle&#148;, &#147;Rampage&#148;, &#147;Trail Rider&#148;, &#147;Texan&#148;, &#147;Wagoneer&#148;, and &#147;Weekender&#148;.
Park models are marketed under a number of trademarks. The Corporation&#146;s recreational vehicle
models are intended to provide temporary living accommodations for individuals seeking leisure
travel and outdoor recreation. A recreational vehicle typically includes sleeping, kitchen, dining
and bath areas.
</DIV>
<P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.20in">

<DIV align="left" style="font-size: 10pt; margin-top: 10pt">Skyline Corporation<BR>
November&nbsp;20, 2009<BR>
Page 2

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt"><U>Item&nbsp;7. Management&#146;s Discussion and Analysis of Financial Condition and Results of Operations,
Page 12</U>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt"><U>Critical Accounting Policies, Page 21</U>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt"><U>Deferred Tax Assets</U>
</DIV>


<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">2.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>In future filings, we will include a critical accounting policy regarding deferred tax
assets. As an example, we propose the following language:</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">&#147;Net deferred tax assets and liabilities are computed based on the difference between the
financial statement and income tax bases of assets and liabilities using the enacted tax rates. The
Corporation reviewed all available evidence, both positive and negative in determining the
realizable value of its net deferred tax assets. Negative evidence of cumulative losses in recent
years and expected losses in the near-term are compared to positive evidence. Positive evidence is
complete recoverability of net operating loss and federal income tax credits, future reversals of
existing taxable temporary differences, future taxable income exclusive of reversing temporary
differences and carry forwards and prudent and feasible tax planning strategies. Future taxable
income is based on independent forecasts of the U.S. housing market, and the Corporation&#146;s
continuing efforts to reduce its costs. Based on all available evidence, both positive and
negative, the Corporation believes that it is more likely than not that the current and long-term
net deferred tax asset will be realized. There are significant assumptions inherent in the
Corporation&#146;s assessment of its deferred asset. Changes in these assumptions would impact the net
income in the period such determination was made.&#148;
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">In analyzing the recoverability of our net deferred tax asset, we considered the following
positive factors:
</DIV>

<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>At May&nbsp;31, 2009, the deferred tax asset related to federal operating loss
carryforward and tax credit carryforward totaled approximately $8&nbsp;million. Based on
current tax law, this amount will be fully realized.</TD>
</TR>

<TR style="font-size: 8pt">
    <TD>&nbsp;</TD>
</TR> <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>At May&nbsp;31, 2009 the excess of fair value of Skyline Corporation&#146;s net property,
plant and equipment over its tax basis is sufficient to realize the net deferred tax
asset.</TD>
</TR>

<TR style="font-size: 8pt">
    <TD>&nbsp;</TD>
</TR> <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>At May&nbsp;31, 2009, a projection of future operating results was performed using
estimates of U.S. housing starts supplied by a recognized economic forecasting firm.
Based on yearly increases in housing starts, starting in 2010, we believe that
Skyline Corporation&#146;s sales will also increase; resulting in a return to
profitability.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">We also considered negative factors regarding near-term net operating losses. Based upon the
analysis of the reversal of temporary timing differences both in the near term and in the future,
and estimates of U.S. housing starts, we believe that it is more likely than not that Skyline
Corporation will realize the net deferred tax asset.
</DIV>
<P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.20in">

<DIV align="left" style="font-size: 10pt; margin-top: 10pt">Skyline Corporation<BR>
November&nbsp;20, 2009<BR>
Page 3

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt"><U>Item&nbsp;8. Financial Statement and Supplementary Data, Page 24</U>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt"><U>General</U>
</DIV>


<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">3.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>In future filings, we will revise the footnote regarding the investment in U.S.
government securities to include disclosures required by paragraphs 19 to 22 of SFAS No.
115. Specifically, we intend on disclosing the securities&#146; cost, gross unrecognized
holding gains or losses, fair value and the contractual maturities as of the date of the
most recent statement of financial position.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt"><U>Note 2-Commitments and Contingencies, Page 29</U>
</DIV>


<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">4.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>As referenced in our filings, we are contingently liable under repurchase agreements
with certain financial institutions providing inventory financing for retailers of its
products. In the event of a retailer&#146;s default, we repurchase units at declining prices
over the term of the agreement. We record the repurchased unit at the value we paid the
financial institution. When the unit is resold, the value we received is offset against
the value we paid for the unit. The difference between the value we received and the value we paid for the unit is
recognized as a gain or loss.</TD>
</TR>

<TR style="font-size: 8pt">
    <TD>&nbsp;</TD>
</TR> <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Corporation treats the commitment as a guarantee under FIN 45, and estimates the fair
value of the obligation considering both contingent losses and the estimated value of the
guarantee. This amount has been historically insignificant.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt"><U>Exhibit&nbsp;31-Section&nbsp;302 Certifications</U>
</DIV>


<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">5.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>In future filings we will omit the certifying individual&#146;s title in the introductory
sentence. We assume that the title should still be included with the signature line.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 10pt"><U>DEFINITIVE PROXY STATEMENT ON SCHEDULE 14A FILED AUGUST 12, 2009</U>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt"><U>General</U>
</DIV>


<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">6.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>In future filings we will provide the information concerning beneficial ownership
tables in the format required by Item 403(b) of Regulation&nbsp;S-K. Specifically, we will make
certain that all directors and named executive officers will be presented together.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt"><U>Election of Directors, Page 1</U>
</DIV>


<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">7.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>In future filings we will revise the biographies of the directors to provide their
business experience for at least the past five years. While we believe most of the
biographies are already complete, we will make certain that specific dates are included in
all the biographies.</TD>
</TR>

</TABLE>
</DIV>
<P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.20in">

<DIV align="left" style="font-size: 10pt; margin-top: 10pt">Skyline Corporation<BR>
November&nbsp;20, 2009<BR>
Page 4

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt"><U>Base Salary, Page 9</U>
</DIV>


<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">8.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>In future filings we will provide the information required by Item&nbsp;402(b)(2)(xiv).</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt"><U>Annual Incentive Bonuses, Page 9</U>
</DIV>


<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">9.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>In future filings we will expand upon the explanation of how the Corporation evaluates
each named executive officer&#146;s individual performance in determining whether to award an
annual incentive bonus. We will also address in those filings quantitative disclosure of
target levels of earnings required to be met in order for each named executive officer to
receive an annual bonus.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt"><U>Defined Contribution Profit-Sharing Plan, Page 11</U>
</DIV>


<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">10.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>We would request some further clarification on this particular item. While we do have
a defined contribution profit-sharing plan, the tabular presentation under 402(h) of
Regulation&nbsp;S-K uses the title &#147;Pension Benefits&#148;.</TD>
</TR>

<TR style="font-size: 8pt">
    <TD>&nbsp;</TD>
</TR> <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>In reading the instructions under that table, we note that the instructions provide
that the table applies to each plan that provides for specified retirement payments and
benefits or payments and benefits that will be provided primarily following retirement,
including but not limited to tax-qualified defined benefit plans and supplemental executive
retirement plans, but excluding <B>tax-qualified defined contribution plans</B>. In interpreting
this provision it was our belief that the exclusion would be applicable to a defined
contribution profit-sharing plan. We are certainly willing to provide the information
regarding our defined contribution profit-sharing plan in the format of the pension benefits
table as set forth in 402(h), but we wanted to make certain that that table was to be
applied to our defined contribution profit-sharing plan. We appreciate your direction and
confirmation regarding this question.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt"><U>Transactions with Management, Page 14</U>
</DIV>


<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">11.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>In future filings we will disclosure the information about our policies and procedures
for the review, approval, and ratification of transactions with related persons.</TD>
</TR>

<TR style="font-size: 8pt">
    <TD>&nbsp;</TD>
</TR> <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>In responding to your comments, we acknowledge that:</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 10pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the Corporation is responsible for the adequacy and accuracy of the disclosure in
its filings</TD>
</TR>

<TR style="font-size: 8pt">
    <TD>&nbsp;</TD>
</TR> <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>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</TD>
</TR>

<TR style="font-size: 8pt">
    <TD>&nbsp;</TD>
</TR> <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the Corporation may not assert staff comments as a defense in any proceedings
initiated by the Commission or any person under the federal securities laws of the United
States.</TD>
</TR>

</TABLE>
</DIV>
<P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.20in">

<DIV align="left" style="font-size: 10pt; margin-top: 10pt">Skyline Corporation<BR>
November&nbsp;20, 2009<BR>
Page 5

</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt; margin-left: 3%">If you have any questions, I can be reached at (574)&nbsp;294-6521 extension 305.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt; margin-left: 3%">Sincerely,
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt; margin-left: 3%">/s/ Jon S. Pilarski
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt; margin-left: 3%">Jon S. Pilarski<BR>
Chief Financial Officer
</DIV>


<P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>




</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>c92964p9296401.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 c92964p9296401.jpg
M_]C_X``02D9)1@`!``$`8`!@``#__@`?3$5!1"!496-H;F]L;V=I97,@26YC
M+B!6,2XP,0#_VP"$``("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("
M`@("`@,#`@(#`@("`P0#`P,#!`0$`@,$!`0$!`,$!`,!`@("`@("`@("`@,"
M`@(#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`P,#
M`P,#`P,#`__$`:(```$%`0$!`0$!```````````!`@,$!08'"`D*"P$``P$!
M`0$!`0$!`0````````$"`P0%!@<("0H+$``"`0,#`@0#!04$!````7T!`@,`
M!!$%$B$Q008346$'(G$4,H&1H0@C0K'!%5+1\"0S8G*""0H6%Q@9&B4F)R@I
M*C0U-C<X.3I#1$5&1TA)2E-455976%E:8V1E9F=H:6IS='5V=WAY>H.$A8:'
MB(F*DI.4E9:7F)F:HJ.DI::GJ*FJLK.TM;:WN+FZPL/$Q<;'R,G*TM/4U=;7
MV-G:X>+CY.7FY^CIZO'R\_3U]O?X^?H1``(!`@0$`P0'!00$``$"=P`!`@,1
M!`4A,08205$'87$3(C*!"!1"D:&QP0DC,U+P%6)RT0H6)#3A)?$7&!D:)B<H
M*2HU-C<X.3I#1$5&1TA)2E-455976%E:8V1E9F=H:6IS='5V=WAY>H*#A(6&
MAXB)BI*3E)66EYB9FJ*CI*6FIZBIJK*SM+6VM[BYNL+#Q,7&Q\C)RM+3U-76
MU]C9VN+CY.7FY^CIZO+S]/7V]_CY^O_``!$(`$,`^`,!$0`"$0$#$0'_V@`,
M`P$``A$#$0`_`/W\H`^>?B%^UC^S9\*-=D\+_$#XT>`O#7B*`9NM#N=:BNM4
ML"2<)J-CIRW$NFRGJ([E8F(Y`(YH`X/_`(;^_8U_Z.$\!?\`@3J/_P`KJ`#_
M`(;^_8U_Z.$\!?\`@3J/_P`KJ`/;/AC\<_@]\9K>[N?A5\2/"'CE=/`.H0>'
M]9M;N_T]&8*DE_I>];RRB=F`5YH(U8G"DT`<1\0?VN?V;/A1XJO_``1\1/C!
MX2\)>+-+BLYM0T+5)[Q+ZTBU&TAO[)YDALY%436=Q#,OS<K*I[T`<5_PW]^Q
MK_T<)X"_\"=1_P#E=0!Z;IO[37P#U?X::W\8]-^*7A:Y^&'AK4TT;7/&<=S.
MNCZ9JLLVF6\=A<226ZR"Y>?6M*146-BQOX@,[N`#S+_AO[]C7_HX3P%_X$ZC
M_P#*Z@`_X;^_8U_Z.$\!?^!.H_\`RNH`/^&_OV-?^CA/`7_@3J/_`,KJ`/4O
MA7^TG\"?C9JFIZ)\)_B;X:\;ZMHU@NJ:G8:+/<O<6>G/<1VBWDJ7%M%^Y^TR
MQ1[ESAI%!QN&0#SF_P#V\/V0-+O[W3+_`./O@2VO].N[FPO;9[F_+V]W:3/;
MW,#E+`J6CFC=3M)&5X)%`%/_`(;^_8U_Z.$\!?\`@3J/_P`KJ`#_`(;^_8U_
MZ.$\!?\`@3J/_P`KJ`.@\*_MJ_LJ^-_$FB^$/"?QO\%ZWXE\1:C;:3H>CV5Q
M?&[U'4KR016UG;"2Q13-+(0J@LN20,T`?45`')>.O'?A#X9^%=6\;^/-?L/"
M_A/0DMI-6UW4W>.QL$O+RWT^V:=HHW8>9>W=M"N%.6F4=Z`/FK_AO[]C7_HX
M3P%_X$ZC_P#*Z@#H?"G[:G[*WC?Q)HOA#PE\;O!>N>)?$6H6^E:'HUE<7QN]
M1U&[?9;VELLEBBF:1SA067)/6@"?QI^V5^R]\.O%&L>"O&OQI\&^'/%/AZY6
MSUG1+^XO5O-.NG@BN5@N%ALG19#!/$^`QP'&><@`'+_\-_?L:_\`1PG@+_P)
MU'_Y74`'_#?W[&O_`$<)X"_\"=1_^5U`'H^B_M1?L^^(?A]XG^*NB?%7PMJ/
MP[\&7MOIOBGQ7;W%R=+T2^NFL$MK:]+6RRI)*^J6`7;&P)ND`/7`!YQ_PW]^
MQK_T<)X"_P#`G4?_`)74`;'A[]M_]DWQ5KVB>%_#OQT\$:KK_B+5M/T+0]*M
MKF^^TZEJ^K7<5CIMA;"2Q53<7%Y/#$@+*"TBC/-`&Y\0/VN_V:OA5XJU'P/\
M0OC#X1\)^+-)2SDU+0M4GO%OK--1LX-1LC,D-G(J^=975O,OS$[9E)ZT`<7_
M`,-_?L:_]'">`O\`P)U'_P"5U`!_PW]^QK_T<)X"_P#`G4?_`)74`'_#?W[&
MO_1PG@+_`,"=1_\`E=0!]&_#[XB^"/BIX5T_QO\`#KQ)IWBSPGJDE[%I^N:2
M\CV-U+IUY/I]\D32QQMNAO;:>%@5&&B:@#Y5_P""AGQ]UK]G7]F/Q=XK\*7A
MTSQKXCO=.\">$-11T2?2M5\0BY>[U>T#JV;VQT*QU>YMSM(6XA@<Y52"`?QT
MW5U=7UU<WM[<SWE[>3S75W=W4TEQ=75U<2--<7-S<3,SSSR2N[O([,S,Q9B2
M2:`(*`"@#U3X)_%WQ;\"?B?X0^*'@K4;C3]8\+ZM;7<D<,K10:MI)E1=7T'4
M47BXTS4;#S[6:)@<K-N7;(B.H!]=_P#!4K4+?5?VQO&NJVA;[+J?A'X8ZE;;
MU*O]GO\`P#H-W#N4\JWES+D>M`;>5C\\*`/TB'C@>'?^"6,?A"&79=?$']JW
M5+26(-M+Z1X9\&^'=?O&*C[RKJD>A#'3+@]0*`V/S=H`*`"@#]:_^"/'BR+P
MO\?OB@UQ)Y=L_P`"/%FJ.N[:"WA[7_"VID_>QA;879^ZQ'L,Y`/RCU6_FU35
M-2U.X8M/J-_>7\['JTUW<27$C'W+R,:`*%`!0!]5?L-_\G??LZ_]E5\+_P#I
M:*`/[4J`/A?_`(*5?\F2?'7_`+!'AG_U.O"]`'\==`'U=^PO_P`G@?L[?]E1
M\-_^E!H`U_\`@H%Q^V9^T'[>.I/UTG3*`/CJ@`H`_3W]F+75E_X)[_M\>&"^
M&TZ?X1:_''G'RZOXF@TZ9P/KHD`)]U]1D`_,*@#Z#_9+_P"3H_V=?^RV?#'_
M`-3+1Z`/I'_@JM_R>Y\4/^P5\/\`_P!03P_0!^==`!0`4`?UV?\`!*W_`),B
M^%/_`&$?B!_ZGWB.@#YE_P""VSW*_!+X/Q)N%HWQ2NWGQPGGQ^$]7%MNYZ[)
M+K''K^(!_-;0!]'?LK_LX:]^U-\6K/X4>'O$&E^%KJ;0]9U^YUK5[:YN[:UL
MM'BB9U2SM"LEQ/+<7-M$J[XP!(SEODVL`>*^,O"VI>!O%WBGP5K/D?VOX0\1
M:UX9U0VSF6V.HZ%J5SI=Z;>1E4R0&XM9"C%5)4@D#.*`.;H`^\_^"D?_`"=#
MJ?\`V3/X,_\`JK_"]`'P90!ZOK_CV/4/@Y\-_AM;RR_\4IXO^(_BO4(2CI#]
MJ\7VO@K3[1U<_+*ZVGA9^F2GG,/XJ`V\CRB@#Z_^$OP=3Q'^R=^U7\7[BQCE
MD\!W_P`'M$T.Z>,,\,NL^,5/B-K=ROR,ED^D*^T@[+SG@F@#Y`H`^P/V+O&J
M>`_'WQ0UAI?):;]FWX^V,!W;,WC?#[4[ZP3/O?6-O^7K0!\?T`3P6MS.MPUM
M;S3+:0&ZNFAB>1;:V62*%KB<HI$4(EFA0NV%W2H,Y89`(*`/JK]AO_D[[]G7
M_LJOA?\`]+10!_:E0!\Q_MD_#&_^,G[-?Q/^&NE^(/#/A2^\3Z?HMO;Z]XQO
MY-+\-Z>;+Q/HFJ.^IW\-O,]LDD=D\2,(GS+-&",'(`/Y[_\`AU-\0?\`HX[]
MES_PX>I__,Y0![I^S+_P3A\;?##]H#X1?$"]^.W[.^OV?A'QOH^MW.B>&_'&
MH7^OZG#9RF1[32+*30H5N;Z0<)&TJ`GJ>*`_`^`/^"@7_)YG[0?_`&/4G_II
MTR@#XZH`*`/M/]FK7A:?`/\`;A\,F39_;/P<\"ZRD6<;F\/_`!=\(VI<+G^%
M/$+#I_'0!\64`?0?[)?_`"='^SK_`-EL^&/_`*F6CT`?2/\`P56_Y/<^*'_8
M*^'_`/Z@GA^@#\ZZ`/LW]GW]@W]H']ICP1>_$'X6Z=X6N?#EAXBOO"T\NM>)
MK;1[L:MIUAI>HW*):RP.S0"VUBR(DR`2[`?=-`'N?_#H7]LC_H#?#[_PN[+_
M`.1*`/Z`/V%O@UXW^`/[,_@7X6_$2#3;7Q9X>O?%DVH0Z3J*:I8K'K'BO6-7
MLC%>QQHLC-97L!8!?E8LN3MS0'X'!_\`!1_]G3Q%^T=^S=J>@>"+!=3\=>"]
M>T[QWX6TH/'#/K,NFVU_IVKZ+:22$*+RYT75+Y[>-BHFN;6VB++YFY0#^0G4
MM,U+1=0O-)U?3[[2=4TZXEM+_3-2M)[#4+"ZA8I-;7EE=1I-:W"."K1R(K*1
M@@&@#U7X#?'/QW^SG\3-#^*GPZGL(_$&BQWMJUIJUJ;W2-5TS4[=[74=+U.U
M26*22UGA8'=#-#+')%%+'(KQJ0`?I5X&_:M_X)R?$#4K_6OC]^R/<>%_&7B#
M4+_6O$GB3POJFN^*=!U/7-4O);W4]2:S_P"$DTV_TU;FZN)IS!%;7H0NRAV&
M"0#]#O@G\&?^"4W[0I:W^$_@SX>>(-7BMC=W'AJXU/QQH?BBWMUSYLS>']:U
MFUO)H(R/GGMXIHEW+F3YAD#;R/QW_P""J%G;:=^V;X\T^RA6VL[#PO\`#:RL
M[="VR"UM?`NAV]O"I8D[4AC11DDX7DDT`?G90!U'@SP9XC\?^(M.\)^$[&'4
M=>U5VCL+*?4M*TB.9U4NRF_UJ]M+2'Y03^]G0''%`'ZC?#'_`((X_M)^,$M[
MWQQX@\`?#+3)XXI0LVK'QEK6R3#9ALO#/F:;*`ASDZR@.1@]P`?I7XL_8VT+
M]FC_`()V?M(?"G1O$%SXSO=1\.^)/B)K'B"[TJ#1Y;O4M%L=$U".&WL(+NZ\
MBSM;?PO$8P]Q,V9)6+?-@`;>1_+-0!J:3K.HZ'-=7&F7!MI;S2]5T:Y8*K>9
MIVM6$^F:E;D,"`);*YFCR.1OR""`:`,N@#Z*^"_A8ZG\-OVH/%#1[H?"/P?T
M((^.(KWQ#\8OAGI<)SV+62ZD/S]Z`/G6@#ZJ_8;_`.3OOV=?^RJ^%_\`TM%`
M']J5`'PM_P`%*P#^Q'\=00"!I/A<@$`X*^._"[*?J&`(/J*`/X[*`/JW]A@#
M_AK_`/9V!`Q_PM+PT<$=Q<E@<>H(!_"@#8_X*!?\GF?M!_\`8]2?^FG3*`/C
MJ@![1R(L;,CHDBEHF92JR*':-FC)&'42(ZDC/*D=0:`/8OA)X@31=)^-&G23
M+"GBCX.ZOH85F"">6#Q?X*\00Q`$C<V_0]P49/R\#B@#QJ@#Z#_9+_Y.C_9U
M_P"RV?#'_P!3+1Z`/I'_`(*K?\GN?%#_`+!7P_\`_4$\/T`?G70!Z-9_\+.\
M)^"])\5Z5JGBG0O!7B'Q!KNBZ=?:1K6HV&F77B+0+/1+O6;22*QND6*_BL-;
MT:3]ZJM)'.I0L(FV`&=_PLKXB_\`0_>-?_"JUW_Y/H`_K$_X)>ZGJ6K_`+%O
MPNO]6U&_U2_GU'Q[YU[J5Y<W]Y*$\>>(HXQ)<W<LDCJD:JB@L0JJ%&``*`/>
M?VG/VEO!?[*GP[M/B3XZT?Q+K6BW?B73O"\=GX5MM-N=26^U.SU.]AF>/5-3
ML(1:K%I<X9A,6W.@"D$D`'Y,?$O_`(*/_P#!/7XPRK<_$W]F3QAXQOU4(FK:
MOX(^'S:VD:KL6)-<M_&<6H)$%X""Y"CL*`/&/!OPE_8"_;A\4Z[\-/V>/`?Q
M<^!7Q-B\(ZSXJT?6=5NK/4?`S2:1-86_V35]'N?&&M7(@FGU*W!%@UFRJKN'
M)4)(!L?C/J-A<:5J%_IEV$%UIMY=6%R(V#H+BSG>WF"./OIYD;8;N.:`-OP7
MXQ\2?#SQ9X=\;^$-5NM$\3>%=6L]:T74[*62">TO;*598SNC92\$@#12Q,=D
ML4LD4@9)&4@'VC_P4J\0)XK_`&J-:\51+'''XF^'?P?\0HD1)B1=:^&OAK4M
ML9))*#[3@9.<`9YH#;Y'P/0`4`>R_#?]H?XY_!^2-_AI\5_'7@Z&+&W3M*\0
M7ZZ*^&#@3Z#<2RZ=<KN&<2VKCKQR:`/Z@?V7?BMXF_:L_8)UK5_'%_%KGC;6
M?!WQ6\`>*KZ*RLM/&H:E#::U86,[V.G0PV\$\VB7^CO((8HE:21G"+OQ0!_(
MT002",$$@CT(X(H`2@`H`_1;]G;PP(OV"_V\?&CI@W,OP,\*VDF,86S^(%EK
M&HQ@^YO=+8C_`&!0!^=-`'U7^PW_`,G??LZ_]E4\+_\`I:*`/[4:`/A?_@I5
M_P`F2?'7_L$>&?\`U.O"]`'\==`'U=^PO_R>!^SM_P!E1\-_^E!H`U_^"@7_
M`">9^T'_`-CU)_Z:=,H`^.J`/=/B#X=%E\&OV??$ZKM_MZP^)NE,P&,R>'?'
M4\Y!/=A'K\?X,*`/"Z`"@#Z#_9+_`.3H_P!G7_LMGPQ_]3+1Z`/I'_@JM_R>
MY\4/^P5\/_\`U!/#]`'YUT`?NY^Q9^SCI_[3_P#P3>^+'PZ,=O'XHM/C-XG\
M2_#W4I]J#3/&FD^"_!C:<K3-_J;/4(9;G3+EN=L&I/)@O$F`#\[_`/AWI^V@
M./\`AG[QF,>DV@<8^FLT`?TJ_P#!._X<^./A/^R=\._`OQ%\-WWA+Q;I%]XT
MDU'0M2:V-W:1ZAXSUW4+)Y#:3S18FLKF"9<2$[91N`.0`/P/G;_@LI&Y_9,T
MAD1BL7Q>\(M(RJ=L2MH?BU`SD#"*7=5R>[`=30!_+/0![-\"?CW\2/V</'#_
M`!"^%FI6.E>)7T/4_#SSZCI5GJ]JVFZJ;:2XC:SO4:/S%GL[69'QD/`H.Y&9
M'`/(;N[N+Z[N;Z[E:>[O+B:[NIWP&FN+B1III6"@#<\CLQP`,G@4`5Z`/L3]
MN+1[SP]\9?#^A:CO6_T;X&?L^Z;>B0.KK=6GP?\`"$%PKJ_S*ZRHP(;D$'-`
M'QW0![SXI\'K;_LZ_"'Q[#;HG]I?$3XN^$;ZX2-59I-&T[X<ZQIR32``N?*U
MR_V`DX$;8QW`V\CP:@#^BS_@B3XX34/A]\;_`(7W,Q/]A^*-!\86EL[=;7Q5
MI,^B:B8E/1$E\+V>[`QFZ7^]0!Y=J?\`P1%\;76I:A<V7QV\(VUG<7UW/:6\
MG@W66>WMI;B22"%V76`&=(F120,$J<<4`?&G[8O_``3YU_\`8^\%>%O&&N?$
M_0?&?_"5>*&\-6FDZ5X?U'2;B`QZ5>ZI/?O/=W\Z/#&+2.(H%5BUTA!P#0!^
M=]`'[1?"KPNNB?\`!'#X_P"NF/;-XQ^)5CJ8DQ@R6FE^-?AIX?A4'NBW.EWV
M/0NU`;'XNT`;GAGQ-X@\&>(-(\5>%-7OM`\1Z!?0:GHNM:9.UKJ&F:A;-O@N
M[.X3#0SQMRK#D4`?1O\`PW%^U[_T<5\5?_"JOO\`XJ@#[4^%OQK^+?QC_8-_
M;LG^*GQ#\5>/9-`@^#$6B-XFU2;4CI::AXQE>_6R,W,(N&M+4R`'#?9X^..0
M#\@J`/J[]A?_`)/`_9V_[*CX;_\`2@T`:_\`P4"_Y/,_:#_['J3_`--.F4`?
M'5`'W#\3M"$O[!G[+?B98\-IWQ:^/>@2R`8^75W\)ZC;QL?8Z-=$?[S4!L?#
MU`!0!]!_LE_\G1_LZ_\`9;/AC_ZF6CT`?2/_``56_P"3W/BA_P!@KX?_`/J"
M>'Z`/SKH`]L^'7[2'QX^$6AS^&?AC\6/&_@;P_<ZE/K%QI'AS6[G3K";5+FW
MM;6XOW@A8*;F2VLK2-GZE;>,?PB@#O?^&XOVO?\`HXKXJ_\`A57W_P`50!_3
M?_P3D\=^,_B3^R-\./&'C_Q-K'B[Q3J=_P"-DU#7M=NWO=3NX[+QKKUE9I/<
MR?,ZPV=O!"F>B1*.U`'MG[3'P*T;]I#X*>-_A#K%T--/B2PBDT;6?*\XZ'XC
MTNZAU/0=5\H$-)!%J-M"L\:,C2VTUQ$&4RY`!_()\:OV4?CY\`-;O=(^(OPY
M\0V5G:S2I;>*=+TZ\U;P=JT$?*W>F>([.W:U>)HRK^5,T%Q&&Q-#$X*@`^=B
M,<'@C@@\8Q0`^..21UCB1Y)&(5(XU9G9B<`*J@DDGL!0!^BO[$?[!7Q2^/OQ
M)\+ZWXN\&:[X6^#&@ZQ::KXK\0^(=.NM'CU^STZ6*\/AKPY!?QQ3:K<:BRQV
MLMS;HT%K#--+)+YJ10S@':_\%0OAO\0-?_;)^(.H^'/`/C/6M);0O`,-M?Z+
MX5US4=.D\CP9HT+QV]W8V$D,GENAC8(YVLC*<%2`!MY6/SY_X4[\7?\`HEGQ
M'_\`"'\3?_*N@#[_`+GX*>.]5_X)H:2P\"^+T\5>$?VK]7U!=#?PQK2:T^@^
M(?`&EZ7=7D6F-8BZ>S.H6VF@S+&8]T3*6W+@`'P!_P`*=^+O_1+/B/\`^$/X
MF_\`E70!^I__``2*LOB+\./VFM4T?Q'X&\:Z#H/CWX>:]H[WNK^%M>TS3H]6
MT:ZT[Q%IS3WEW81PPL;73]5A3>Z[FN@BY9P"`?TS4`?@U_P7$UH1^'OV>O#J
MOS=:S\0=:D0'&!I]CX6L87*@<<ZG.`3_`+6.^`-O(_GHH`_I`U/P#JFG_P#!
M%_3/#>AZ-J6J:QK?@_PMXECTS2=/NM1U*\?Q1\8-+\4&2*RLH9)YMMC?I(Q5
M#MBB+'"(2`#\!O\`A3OQ=_Z)9\1__"'\3?\`RKH`/^%._%W_`*)9\1__``A_
M$W_RKH`/^%._%W_HEGQ'_P#"'\3?_*N@#]%OV;?AY\0-._89_;RT:^\">,[+
M5]73X)?V1I=UX6UVWU#5/L_BV\>Z_LVREL%FOO(C(>7R$?RD8,^U2#0!^=/_
M``IWXN_]$L^(_P#X0_B;_P"5=`'U#^Q3\+OB9HW[67[/^I:K\.O'>EZ=9?$S
MP[/>7]_X0\06=E:0+<'?/<W5QIR16\*CEG=E4#DD"@#6_;P^&'Q*UG]K[X]:
MGH_P\\<ZIIEYXWDEL]0TWPEK][8W47]EZ:OFVUW;:>\4\996&Y&8''6@#Y(_
MX4[\7?\`HEGQ'_\`"'\3?_*N@#],_$?PA\;ZG_P2L^'MHO@CQ8?%7A;]I#6=
M3.@_\(WK/]N1Z7JUCK^FS7)TK[%]I%JTUQ9'SO*V9`&[)H`_,S_A3OQ=_P"B
M6?$?_P`(?Q-_\JZ`#_A3OQ=_Z)9\1_\`PA_$W_RKH`]Y_99^%?Q0TO\`:7_9
M^U#4?AMX_L+"R^,WPUN;R]N_!OB.VM+2VA\8:1)/<W-Q+IJQV]O'&K.\LC*B
M*K,Q"J2`#Z'_`."GOPY^(?B']LWXF:IX?\!>--;TN73/`:0:CI'A77=1T^=H
MO`^@Q3""\L["2&79*KHVQSM=&4X92`!MY6/S_P#^%._%W_HEGQ'_`/"'\3?_
M`"KH`/\`A3OQ=_Z)9\1__"'\3?\`RKH`/^%._%W_`*)9\1__``A_$W_RKH`_
MJW_X)AZ-K'A_]C'X8:5KVDZIH6J6VH^/#/INL:?=Z7?VXF\=^(98FEL[Z&*:
M-9(G21"R`,CJRY5@2`;G[?\`^T?X^_9<^"&G?$;X<:9X=U77[OQ[H?AB6U\3
MZ?J.HZ<NG:EI>O7MQ*EOI>IV,JW(FTRW"N9]@#N"I)&`#\7V_P""R?[6#*5;
MP3\'&5@596\(^,"I!&""#XWP01VH`XZ[_P""I_QPOIFN+[X'_LUWEP_WY[OX
M5ZK<3-_O2S>*69NIZGO0!<TW_@K!\?\`17631_@[^SOI,BDLKZ;\--;L'5B0
M2RM:^+4(.0.0>P]*`.F_X?*_M8_]"5\'O_"2\8?_`#;T`'_#Y7]K'_H2O@]_
MX27C#_YMZ`#_`(?*_M8_]"5\'O\`PDO&'_S;T`'_``^5_:Q_Z$KX/?\`A)>,
M/_FWH`/^'RO[6/\`T)7P>_\`"2\8?_-O0`?\/E?VL?\`H2O@]_X27C#_`.;>
M@`_X?*_M8_\`0E?![_PDO&'_`,V]`'QO^U+^UM\6?VMM3\'ZG\2M%\,:7+X(
ML-6T_2(/".D:QIMNZ:U<6=S>37B:GK&HM)/NL+95,;1`*ARI)S0!\J"SNR0J
MVMP22``()"23P``%Y.:`/ZG/VLOVE?&W[#'[,_[-^B_#?1/#6H>*KO2?#/@Y
M[+Q/IVIW^GVNB>$?`UG%JTT=KI>IV$JW@U.32$#/,5"RR@HS$%0-O*Q^:W_#
MY7]K'_H2O@]_X27C#_YMZ`#_`(?*_M8_]"5\'O\`PDO&'_S;T`'_``^5_:Q_
MZ$KX/?\`A)>,/_FWH`/^'RO[6/\`T)7P>_\`"2\8?_-O0`?\/E?VL?\`H2O@
M]_X27C#_`.;>@`_X?*_M8_\`0E?![_PDO&'_`,V]`!_P^5_:Q_Z$KX/?^$EX
MP_\`FWH`/^'RO[6/_0E?![_PDO&'_P`V]`!_P^5_:Q_Z$KX/?^$EXP_^;>@`
M_P"'RO[6/_0E?![_`,)+QA_\V]`!_P`/E?VL?^A*^#W_`(27C#_YMZ`#_A\K
M^UC_`-"5\'O_``DO&'_S;T`'_#Y7]K'_`*$KX/?^$EXP_P#FWH`/^'RO[6/_
M`$)7P>_\)+QA_P#-O0`?\/E?VL?^A*^#W_A)>,/_`)MZ`#_A\K^UC_T)7P>_
M\)+QA_\`-O0!^ZO[%/QM\8?M#?LZ>"OBQX[L-%TSQ-XAO/%,%_9^'[.^L-*B
M31?%&KZ-:&WM=1OKN>-GM+&%G+7#@NS%<*0``?5$L,,J[)HHY$!W!945U!&<
M':P(SR>?>@"O_9VG_P#/C9_^`T/_`,10`?V=I_\`SXV?_@-#_P#$4`']G:?_
M`,^-G_X#0_\`Q%`!_9VG_P#/C9_^`T/_`,10`?V=I_\`SXV?_@-#_P#$4`']
MG:?_`,^-G_X#0_\`Q%`!_9VG_P#/C9_^`T/_`,10`?V=I_\`SXV?_@-#_P#$
M4`']G:?_`,^-G_X#0_\`Q%`!_9VG_P#/C9_^`T/_`,10`?V=I_\`SXV?_@-#
M_P#$4`']GV'_`#XV?_@-#_\`$4`32V]O/M\Z"&;;G;YL22;=V,[=ZG&<#IZ4
M`0_V=I__`#XV?_@-#_\`$4`']G:?_P`^-G_X#0__`!%`!_9VG_\`/C9_^`T/
M_P`10`?V=I__`#XV?_@-#_\`$4`']G:?_P`^-G_X#0__`!%`!_9VG_\`/C9_
M^`T/_P`10`?V=I__`#XV?_@-#_\`$4`']G:?_P`^-G_X#0__`!%`!_9VG_\`
M/C9_^`T/_P`10`?V=I__`#XV?_@-#_\`$4`']G:?_P`^-G_X#0__`!%`!_9V
MG_\`/C9_^`T/_P`10`?V=I__`#XV?_@-#_\`$4`']G:?_P`^-G_X#0__`!%`
M!_9VG_\`/C9_^`T/_P`10`?V=I__`#XV?_@-#_\`$4`68XXX4$<4:11KG:D:
/+&@R<G"J`!DDGIWH`__9
`
end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----
