<SEC-DOCUMENT>0001078782-14-000350.txt : 20140311
<SEC-HEADER>0001078782-14-000350.hdr.sgml : 20140311
<ACCEPTANCE-DATETIME>20140311105507
ACCESSION NUMBER:		0001078782-14-000350
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		4
CONFORMED PERIOD OF REPORT:	20140305
ITEM INFORMATION:		Changes in Registrant's Certifying Accountant
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20140311
DATE AS OF CHANGE:		20140311

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SMARTDATA CORP
		CENTRAL INDEX KEY:			0000827876
		STANDARD INDUSTRIAL CLASSIFICATION:	BLANK CHECKS [6770]
		IRS NUMBER:				870449945
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-53498
		FILM NUMBER:		14683113

	BUSINESS ADDRESS:	
		STREET 1:		PO BOX 1593
		CITY:			MOAB
		STATE:			UT
		ZIP:			84532
		BUSINESS PHONE:		801-557-6748

	MAIL ADDRESS:	
		STREET 1:		PO BOX 1593
		CITY:			MOAB
		STATE:			UT
		ZIP:			84532
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>f8k031014_8k.htm
<DESCRIPTION>FORM 8-K CURRENT REPORT
<TEXT>
<!doctype html public "-//IETF//DTD HTML//EN">
<HTML>
<HEAD>
<TITLE>Form 8-K Current Report</TITLE>
<META NAME="author" CONTENT="Jason Griffith">
<META NAME="date" CONTENT="03/10/2014">
</HEAD>
<BODY style="margin-top:0;font-family:Times New Roman; font-size:10pt; color:#000000">
<DIV style="width:720px"><P style="margin:0px" align=center><B>UNITED STATES</B></P>
<P style="margin:0px" align=center><B>SECURITIES AND EXCHANGE COMMISSION</B></P>
<P style="margin:0px" align=center><B>Washington, D.C. 20509</B></P>
<P style="margin:0px" align=center><BR></P>
<P style="margin:0px; font-size:12pt" align=center><B>FORM 8-K</B></P>
<P style="margin:0px" align=center><BR></P>
<P style="margin:0px" align=center><B>CURRENT REPORT</B></P>
<P style="margin:0px" align=center><B>Pursuant to Section 13 or 15(d) of the</B></P>
<P style="margin:0px" align=center><B>Securities Exchange Act</B></P>
<P style="margin:0px" align=center><BR></P>
<P style="margin:0px" align=center>Date of Report (Date of Earliest event Reported):&nbsp;<B>March 5, 2014</B></P>
<P style="margin:0px" align=center><BR></P>
<P style="margin:0px; font-size:14pt" align=center><B><U>SMARTDATA CORPORATION</U></B></P>
<P style="margin:0px" align=center>(Exact name of registrant as specified in its charter)</P>
<P style="margin:0px" align=center><BR></P>
<TABLE style="margin-top:0px; font-size:10pt" cellpadding=0 cellspacing=0 align=center><TR height=0 style="font-size:0"><TD width=227.333 /><TD width=27 /><TD width=134.333 /><TD width=33.667 /><TD width=230.267 /></TR>
<TR><TD style="margin-top:0px" valign=top width=227.333><P style="margin:0px" align=center><U>Nevada</U></P>
</TD><TD style="margin-top:0px" valign=top width=27><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" valign=top width=134.333><P style="margin:0px" align=center><U>000-53498</U></P>
</TD><TD style="margin-top:0px" valign=top width=33.667><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" valign=top width=230.267><P style="margin:0px" align=center><U>87-0449945</U></P>
</TD></TR>
<TR><TD style="margin-top:0px" valign=top width=227.333><P style="margin:0px" align=center>(State or other jurisdiction of incorporation or organization)</P>
</TD><TD style="margin-top:0px" valign=top width=27><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" valign=top width=134.333><P style="margin:0px" align=center>(Commission File Number)</P>
</TD><TD style="margin-top:0px" valign=top width=33.667><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" valign=top width=230.267><P style="margin:0px" align=center>(IRS Employer Identification No.)</P>
</TD></TR>
</TABLE>
<P style="margin:0px" align=center><BR></P>
<P style="margin:0px" align=center><BR></P>
<P style="margin:0px" align=center><B>P.O. Box 1593</B></P>
<P style="margin:0px" align=center><B><U>Moab, Utah 84532</U></B></P>
<P style="margin:0px" align=center>(Address of principal executive offices, including zip code)</P>
<P style="margin:0px" align=center><BR></P>
<P style="margin:0px" align=center><B><U>(801) 557-6748</U></B></P>
<P style="margin:0px" align=center>(Registrant&#146;s telephone number, including area code)</P>
<P style="margin:0px" align=center><BR></P>
<P style="margin:0px" align=center><B><U>N/A</U></B></P>
<P style="margin:0px" align=center>(Former name or former address, if changed since last report)</P>
<P style="margin:0px" align=center><BR></P>
<P style="margin:0px" align=justify>Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px">&nbsp;<FONT style="margin-bottom:1.333px; padding-top:1.333px; font-size:6pt; border:1px solid #000000">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT style="font-size:6pt; color:#FFFFFF">.</FONT>Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px">&nbsp;<FONT style="margin-bottom:1.333px; padding-top:1.333px; font-size:6pt; border:1px solid #000000">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT style="font-size:6pt; color:#FFFFFF">.</FONT>Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a -12)</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px">&nbsp;<FONT style="margin-bottom:1.333px; padding-top:1.333px; font-size:6pt; border:1px solid #000000">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT style="font-size:6pt; color:#FFFFFF">.</FONT> Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d -2(b))</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px">&nbsp;<FONT style="margin-bottom:1.333px; padding-top:1.333px; font-size:6pt; border:1px solid #000000">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT style="font-size:6pt; color:#FFFFFF">.</FONT>Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e -4(c))</P>
<P style="margin:0px" align=center><BR>
<BR></P>
<HR style="margin-bottom:9.6px; padding-top:9.6px" noshade size=1.333>
<P style="margin:0px; page-break-before:always" align=center><B>TABLE OF CONTENTS</B></P>
<P style="margin:0px"><BR></P>
<TABLE style="margin-top:0px; font-size:10pt" cellpadding=0 cellspacing=0 width=100%><TR height=0 style="font-size:0"><TD width=72.2 /><TD width=10.2 /><TD /><TD width=10.2 /><TD width=72 /></TR>
<TR><TD style="margin-top:0px; border-bottom:1px solid #000000" valign=top width=72.2><P style="margin:0px"><B>Item No.</B></P>
</TD><TD style="margin-top:0px" width=10.2><P style="margin:0px">&nbsp;&nbsp;</P>
</TD><TD style="margin-top:0px; border-bottom:1px solid #000000" valign=top><P style="margin:0px" align=center><B>Description of Item</B></P>
</TD><TD style="margin-top:0px" width=10.2><P style="margin:0px">&nbsp;&nbsp;</P>
</TD><TD style="margin-top:0px; border-bottom:1px solid #000000" valign=top width=72><P style="margin:0px" align=center><B>Page No.</B></P>
</TD></TR>
<TR><TD style="margin-top:0px" valign=top width=72.2><P style="margin:0px">Item 4.01</P>
</TD><TD style="margin-top:0px" width=10.2><P style="margin:0px">&nbsp;&nbsp;</P>
</TD><TD style="margin-top:0px" valign=top><P style="margin:0px">Changes in Registrant&#146;s Certifying Accountant</P>
</TD><TD style="margin-top:0px" width=10.2><P style="margin:0px">&nbsp;&nbsp;</P>
</TD><TD style="margin-top:0px" valign=top width=72><P style="margin:0px" align=center>2</P>
</TD></TR>
<TR><TD style="margin-top:0px" valign=top width=72.2><P style="margin:0px">&nbsp;&nbsp;</P>
</TD><TD style="margin-top:0px" width=10.2><P style="margin:0px">&nbsp;&nbsp;</P>
</TD><TD style="margin-top:0px" valign=top><P style="margin:0px">&nbsp;&nbsp;</P>
</TD><TD style="margin-top:0px" width=10.2><P style="margin:0px">&nbsp;&nbsp;</P>
</TD><TD style="margin-top:0px" valign=top width=72><P style="margin:0px">&nbsp;&nbsp;</P>
</TD></TR>
<TR><TD style="margin-top:0px" valign=top width=72.2><P style="margin:0px">Item 9.01</P>
</TD><TD style="margin-top:0px" width=10.2><P style="margin:0px">&nbsp;&nbsp;</P>
</TD><TD style="margin-top:0px" valign=top><P style="margin:0px">Financial Statements and Exhibits</P>
</TD><TD style="margin-top:0px" width=10.2><P style="margin:0px">&nbsp;&nbsp;</P>
</TD><TD style="margin-top:0px" valign=top width=72><P style="margin:0px" align=center>2</P>
</TD></TR>
</TABLE>
<P style="margin:0px"><BR></P>
<P style="margin:0px"><B>Item 4.01</B> <B><U>Changes in Registrant&#146;s Certifying Accountant</U></B></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px">On March 5, 2014, the Board of Directors, dismissed Mantyla McReynolds, LLC &nbsp;as its independent registered public accounting firm and engaged Seale and Beers, LLC as its independent registered public accounting firm.</P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px" align=justify>Mantyla McReynolds, LLC &nbsp;reports on our financial statements as of and for the fiscal years ended 2013 and 2012 did not contain an adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope, or accounting principles, except that its report for the fiscal years ended 2013 and 2012 contained a going concern qualification as to the ability of us to continue.</P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px" align=justify>During our&nbsp;most recent period ending in 2013 and during the subsequent interim period through the date of this Report, there were (1) no disagreements with Mantyla McReynolds, LLC on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures, which disagreements, if not resolved to the satisfaction of Mantyla McReynolds, LLC would have caused Mantyla McReynolds, LLC &nbsp;to make reference to the subject matter of the disagreements in connection with its reports, and (2) no events of the type listed in paragraphs (A) through (D) of Item 304(a)(1)(v) of Regulation S-K, with the exception of material weaknesses identified in the Company&#146;s internal control over financial reporting. &nbsp;&nbsp;</P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px" align=justify>Concurrent with the decision to dismiss Mantyla McReynolds, LLC as our independent auditor, our board of directors elected to engage Seale and Beers, LLC (&#147;Seale and Beers&#148;) as our independent registered public accounting firm.</P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px" align=justify>During the fiscal years ended 2013 and through the date hereof, neither us nor anyone acting on our behalf consulted Seale and Beers, with respect to (i) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on our financial statements, and neither a written report was provided to us or oral advice was provided that Seale and Beers concluded was an important factor considered by us in reaching a decision as to the accounting, auditing or financial reporting issue; or (ii) any matter that was the subject of a disagreement or reportable events set forth in Item 304(a)(1)(iv) and (v), respectively, of Regulation S-K.</P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px" align=justify>We furnished Mantyla McReynolds, LLC with a copy of this disclosure on&nbsp;March 8, 2014, providing Mantyla McReynolds with the opportunity to furnish us with a letter addressed to the SEC stating whether it agrees with the statements made by us herein in response to Item 304(a) of Regulation S-K and, if not, stating the respect in which it does not agree. &nbsp;Mantyla McReynolds, LLC's &nbsp;letter agreeing with our statements is attached as Exhibit 16.</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px"><B>Item 9.01 <U>Financial Statements and Exhibits</U>.</B></P>
<P style="margin:0px">&nbsp;</P>
<TABLE style="margin-top:0px; font-size:10pt" cellpadding=0 cellspacing=0 width=100%><TR height=0 style="font-size:0"><TD width=36 /><TD /></TR>
<TR><TD style="margin-top:0px" valign=top width=36><P style="margin:0px">&nbsp;16</P>
</TD><TD style="margin-top:0px" valign=top><P style="margin:0px">Letter from Mantyla McReynolds, LLC, dated March 10, 2014.</P>
</TD></TR>
</TABLE>
<P style="margin:0px" align=center><BR></P>
<P style="margin:0px" align=center><BR></P>
<P style="margin:0px" align=center><BR></P>
<P style="margin:0px" align=center><BR></P>
<P style="margin:0px" align=center><BR></P>
<P style="margin:0px" align=center><B>SIGNATURES</B></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px" align=justify>Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this Report to be signed on its behalf by the undersigned hereunto duly authorized.</P>
<P style="margin:0px" align=justify>&nbsp;</P>
<TABLE style="margin-top:0px; font-size:10pt" cellpadding=0 cellspacing=0><TR height=0 style="font-size:0"><TD width=368.4 /><TD width=30.067 /><TD width=278.333 /></TR>
<TR><TD style="margin-top:0px" valign=top width=368.4><P style="margin:0px">&nbsp;&nbsp;</P>
</TD><TD style="margin-top:0px" valign=top width=308.4 colspan=2><P style="margin:0px">Date: March 10, 2014</P>
</TD></TR>
<TR><TD style="margin-top:0px" valign=top width=368.4><P style="margin:0px">&nbsp;&nbsp;</P>
</TD><TD style="margin-top:0px" valign=top width=308.4 colspan=2><P style="margin:0px">&nbsp;&nbsp;</P>
</TD></TR>
<TR><TD style="margin-top:0px" valign=top width=368.4><P style="margin:0px">&nbsp;&nbsp;</P>
</TD><TD style="margin-top:0px" valign=top width=308.4 colspan=2><P style="margin:0px">SmartData Corporation, Inc</P>
</TD></TR>
<TR><TD style="margin-top:0px" valign=top width=368.4><P style="margin:0px">&nbsp;&nbsp;</P>
</TD><TD style="margin-top:0px" valign=top width=30.067><P style="margin:0px">&nbsp;&nbsp;</P>
</TD><TD style="margin-top:0px" valign=top width=278.333><P style="margin:0px">&nbsp;&nbsp;</P>
</TD></TR>
<TR><TD style="margin-top:0px" valign=top width=368.4><P style="margin:0px">&nbsp;&nbsp;</P>
</TD><TD style="margin-top:0px" valign=top width=30.067><P style="margin:0px">By:</P>
</TD><TD style="margin-top:0px" valign=top width=278.333><P style="margin:0px"><I><U>/s/ Zachary Bradford, CPA</U></I></P>
</TD></TR>
<TR><TD style="margin-top:0px" valign=top width=398.467 colspan=2><P style="margin:0px">&nbsp;&nbsp;</P>
</TD><TD style="margin-top:0px" valign=top width=278.333><P style="margin:0px">Chief Financial Officer</P>
</TD></TR>
</TABLE>
<P style="margin:0px"><BR></P>
<P style="margin:0px"><BR>
<BR></P>
<P style="margin:0px" align=center>2</P>
<P style="margin:0px"><BR></P>
</DIV></BODY>
<!-- EDGAR Validation Code: E21C3BC6 -->
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-16.1
<SEQUENCE>2
<FILENAME>f8k031014_ex16z1.htm
<DESCRIPTION>EXHIBIT 16 LETTER FROM MANTYLA MCREYNOLDS
<TEXT>
<!doctype html public "-//IETF//DTD HTML//EN">
<HTML>
<HEAD>
<TITLE>Exhibit 16.1 Auditor's Letter</TITLE>
<META NAME="author" CONTENT="Justene">
<META NAME="date" CONTENT="03/10/2014">
</HEAD>
<BODY style="margin-top:0;font-family:Times New Roman; font-size:10pt; color:#000000">
<DIV style="width:682.667px"><P style="margin:0px" align=right><B><U>Exhibit 16</U></B></P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px" align=justify><img src="f8k031014_ex16z1001.jpg" alt="[f8k031014_ex16z1001.jpg]" align=middle height=77 width=359></P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px" align=justify>March 10, 2014</P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px" align=justify>Securities and Exchange Commission</P>
<P style="margin:0px" align=justify>100 F Street N.E.</P>
<P style="margin:0px" align=justify>Washington, D.C. 20549</P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px; font-family:Arial" align=justify>We have been furnished with a copy of the response to Item 4.01 of Form 8-K for the event that occurred on March 5, 2014, to be filed by our former client, <FONT style="font-family:Times New Roman">SmartData Corporation.</FONT> &nbsp;We agree with the statements made in response to that Item insofar as they relate to our Firm.</P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px; font-family:Arial" align=justify>We have no basis to agree or disagree with the other statements included in such Form 8-K.</P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px; font-family:Arial" align=justify>Very truly yours,</P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px; padding-left:24px" align=justify><I><U>/s/ &nbsp;Mantyla McReynolds, LLC</U></I></P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px; padding-left:24px" align=justify>Mantyla McReynolds, LLC</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px" align=center><img src="f8k031014_ex16z1002.jpg" alt="[f8k031014_ex16z1002.jpg]" align=middle height=40 width=612></P>
<P style="margin:0px" align=center><BR></P>
<P style="margin:0px" align=center><BR></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px"><BR>
<BR></P>
</DIV></BODY>
<!-- EDGAR Validation Code: 2880D47E -->
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>3
<FILENAME>f8k031014_ex16z1001.jpg
<DESCRIPTION>IMAGE
<TEXT>
begin 644 f8k031014_ex16z1001.jpg
M_]C_X``02D9)1@`!`0$`8`!@``#_VP!#``@&!@<&!0@'!P<)"0@*#!0-#`L+
M#!D2$P\4'1H?'AT:'!P@)"XG("(L(QP<*#<I+#`Q-#0T'R<Y/3@R/"XS-#+_
MVP!#`0D)"0P+#!@-#1@R(1PA,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R
M,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C+_P``1"`!-`6<#`2(``A$!`Q$!_\0`
M'P```04!`0$!`0$```````````$"`P0%!@<("0H+_\0`M1```@$#`P($`P4%
M!`0```%]`0(#``01!1(A,4$&$U%A!R)Q%#*!D:$((T*QP152T?`D,V)R@@D*
M%A<8&1HE)B<H*2HT-38W.#DZ0T1%1D=(24I35%565UA96F-D969G:&EJ<W1U
M=G=X>7J#A(6&AXB)BI*3E)66EYB9FJ*CI*6FIZBIJK*SM+6VM[BYNL+#Q,7&
MQ\C)RM+3U-76U]C9VN'BX^3EYN?HZ>KQ\O/T]?;W^/GZ_\0`'P$``P$!`0$!
M`0$!`0````````$"`P0%!@<("0H+_\0`M1$``@$"!`0#!`<%!`0``0)W``$"
M`Q$$!2$Q!A)!40=A<1,B,H$(%$*1H;'!"2,S4O`58G+1"A8D-.$E\1<8&1HF
M)R@I*C4V-S@Y.D-$149'2$E*4U155E=865IC9&5F9VAI:G-T=79W>'EZ@H.$
MA8:'B(F*DI.4E9:7F)F:HJ.DI::GJ*FJLK.TM;:WN+FZPL/$Q<;'R,G*TM/4
MU=;7V-G:XN/DY>;GZ.GJ\O/T]?;W^/GZ_]H`#`,!``(1`Q$`/P#W^BBB@`HH
MHH`****`"BBB@`HHHH`****`"BBB@`HIIDC618V=0[?=4GD_04Z@`HHJO>7M
MO81)+<RB-'E2%2>[NP51^)(HW"]BQ1110`457M;ZVO)+J.WE61K6;R)L?POM
M5L?DPJQ1:P)W"BBB@`HKE(_B5X/DV$:W$%<X#/&ZK^97%=-;75O>VT=S:SQS
MP2#*2Q.&5AZ@C@U4H2C\2L3&<9?"[DM%%%24%%%%`!1110`4444`%%%%`!11
M10`4444`%%%%`!1110`4444`%%%%`#)HA/!)"S.JNI4E&*L,C'!'(/N*\A\,
M:OJ1^*D-O_:E_/HEX+D6*7%T9!((]REO<;D?'?&/K7H'C/4KBP\/M#8L!J.H
M2I96AYXDD.-W'3:NYO\`@-<?XELK?PSXS^':VJD0PL]@#@9((1!GW.\D_C73
M06C7>_Y'/6W3[6_,]1KRCQ?XBU?7_%6BZ'X>O+BSL9[IXGO(&VM.4QYK)ZH@
MR,]&8,!G;FNNU>ZN?$&I/X>TR0QVL>/[4O4;!C4_\L(S_P`]&'4_PK[D5SWA
MBWAU7XJZK=V\2IIV@6J:9:(%P%;^+'TPX^A%%**A>3[?\,.HW*T5W.^TS3DT
MNU\A;F[N<MN:2ZG:5R<`=3T''08'7CFKE86M^('L[ZWT?3(%N]9ND+I$S82&
M,'!EE(Y"`_BQX'J.2U"3Q%<^/],\-#Q"9X<+J%]]G@$!BC0GY`5;.UR0,$DC
MCDYK-4W+5LMS4=$O(]*HK@/B%JGB+3U@_L_5K;3(YIT@@Q&':3C=))(S<1HB
M@]`3QDGG`K>,?$.MVWA*76;>]FTU7:.+3K=84:>Z=F&&D#*=N5#$(H!QU/\`
M"!46[6>XG52OIL>D5%%<P3RS1Q3QR20L%E5'!,;8!PP['!!Y]:YSQ'J.JZ+X
M&;4I-0MK:]M;8/<NUOY@DDVXVJ-P`RY`!YZ]*YKPIHWBW2?"MM>VFH0RW>IS
M"[GMYK7.'FQEW?<#\JX8@#)V[>^:<:2<>9OR!U&I6L>FT5Y]X0\1ZM;CQ;9^
M(;T7DNARF3[08UC+1%68<+P!A,]\;L9X%(WB;5=(^#*ZYJ\YDU::V)C<!5):
M1B(C@`#A64D>QH=&5[>GX@JL6K_UH5O`NG6NI_$+Q5XH@A1+=;@V5OC!!8`>
M8X^N%(/^V:]+KE?#5G:>!?A[:KJ#K;):V_G7;MVD;YF''4Y.T=S@`5E:YKWB
M&+PG<^)6NH=$MXT\VULI;<32R@D;!*2<*7X^5>5SR200*FG5GIML3%JG'7?<
M[^N%^(MF^OSZ%X9BGDMWOIY9S/'_``"&,D9]M[)6WX,L]1M/"]J=7N9I]0N,
MW$YE<G8SG=L`/0*"!@<9!JA:G^T?BG?RALQ:3IL=MM(Z23-YA(_X"J_G4P]V
M;:Z%3]Z*7<TO".LR:[X<MKJY7R[Z/,%Y&<`I.AVN"!TY&0/0BK6OZO%H&@7N
MJ3#<MO$65/[[=%7ZEB!^-8,)/AWXBR6VW;I_B",S1X'"W<8^<<<#<F&R>I6D
MUO\`XJ'QOIFAJ=UGIF-2OL9P9`<0QDCISER#U"BCD3G?IO\`U^0<S4;==OZ_
M,S?A[97F@:]JNDZE</+=WEM!JL@;'$K[EFZ<?>`'X5V6KZW9:+!')=,[22ML
M@@B0O+,_]U%')/Z#N16'KW_$O\>^&M3!5([H3:;.Y[[E\R,?]](?SJ;18!?>
M,-?U.X.^2TE2PMD8?ZF,1I(Q'^\TG)]%'I3G:3YY=O\`@"C[JY%W_P""2_VW
MX@;,B>$Y_)[+)>PK*1_N@E?S:M'2-:M]8CF,<5Q;SP/Y<]O<QE)(FQD`CH00
M0002#V-:-&.<]ZR<DUL:)-/<Y#X8?/\`#71@_P`P,3CGGC>U0^%HH-.\=^*-
M*T[Y;!%M[@P+]R"9PVX*.VX`''Y5Q'AF36-.\-^''N/$5[9^'+Z-H/,@AA!M
M9B[8#,4)"-SANQZX%>L:'H%AX>LGMK%')DD,LTTKEY)I#U=V/))K>JN1RUW_
M`,S&F^91TV_R,R'Q-JMY)=&P\-S7,$%S+;>;]KB3<T;E"<$YZBK,_B&ZT_2?
M[1U31YK2)+A8Y@)DD,41P/-.T_=!/(Z@`GH*Y_0=4UVUBU.+3_#AOH!JU[B;
M[;'%G]^_8\UUUA)=:EIKC5M+6T>3<CVS2K,&7IR1P0>>*F:4>BMZZ_F5!N75
MW]-/R-`'(R.E<U<>,[2VT;4=9:VF;3;.Y6W6:/#&<^8(V9!W56)&>^TX[5A[
MM5LF/@*!IP\@S;:B.L5@<ACGG]XG^K'^\C>M:?C:TM].^'[6=I$(K>"6TCB1
M>BJ+B(`4X4USJ+ZM?<$IOE;71?B=/9WEMJ%G%>6<R36\RAXY$.0PI;NX%I93
MW+*66&-I"!U.!FN<OM/N_#=[/K.B6\EQ:3,9-0TN+[TA[S0CIYGJO1_][KHW
M.HV>K>$KJ_L+A+BUGM)&CD3H1M/Y$'@@\@@@UGR;-;%\SL[[EBRUBVNO#UKK
M4S+;6TUJETQE8`1JRAN3TXS67%XEU#4D6?1_#US<6C<I<W4JVRR#L55LO@]B
M5&:P;!!J&G?#[2)\-92:>MY+$3Q*T,,>Q2.X#2!L'N@KT*G)1ATN3%N74P;7
MQ,!>0V.L6$^E7<QVP^<RO%,W/RI(I()X^Z=K>U7K[54L=3TNR:)F-_*\2N",
M(5C9^?J%(I^KZ7;ZSI5QI]T/W4R8W#JAZAAZ$'!!]17(6.HSZO#\/K^YSY\[
MNTA(QN;[)+D_B>?QH24M5_6@2DXZ?UN=/X@UK^P["*X6U>ZDFN(K:.)'"EGD
M8*.3P.35%O$FI6BF34O"^HPVXQNFMY(KC:.Y*JV_`]E-1^-O^/+1_P#L-67_
M`*.6NGI:**T*=W+1E>ROK74;**]L[B.>VE7<DJ-E2*P+?Q1J.HQ_;-*\.W%U
MIAYBN&N$B>=<D;D1NW&06*Y'-)I-JEEXM\0:5&<V5Q##?"(<")Y#(D@'IN\L
M-CU)/>HK"75_"5A;Z=>6+ZEIEJBQ0WEDNZ9(P`%$D/4X'\2%LX^Z*:BDW;4E
MR?4Z/3K^/4]/AO(HYHTE7/ESQF-T/0AE/((.15JJNGZC9ZM80WUA<1W%K,,I
M)&<@]OP(/!'8U:K-Z,T6P44A95(!8`G@9/6EI#"BBB@`J.XGCM;>2>4D1QJ6
M8JI8X'L.3^%244`>>)KL6M?$NUEGM[Z/3+"W9+*22RF59KF0A6;[O`"Y7YL=
MSTJY\1O#VHZ^-`72F,5U!J2O]H"Y$"A68R'MP5''<X'>NWHK7VMI*45L9^SN
MFI=3E+^_L/`WA][*PMKNYNUB>2&)())GGE.?F=P#RS<DD_T%8WPC5++PQ);W
M"72:K-/+=7<<]NZ').T8+``\!3P>YKT2BCVBY'&VX<CYD[['DWP]U+4]0DUS
M5AI<[Z]J-V5,ERC)!;0J!M!<CD`L1L7+':,X'S!/AK<W=SJ>K:G#97EY=ZC?
M8EO;Q/*2*V3ISCESDXC7@87)``KUJBKE73YO=W(5&UM=CSNZTIO&7Q/\V[A8
MZ/X>4(BNIVS7+88X]0!MS_NCJ#5+Q+>RZQ\4;.S73;V\@T*,3I!%&0LUR^"F
MYS\J*HVG<3V(`.<5ZC14JM:VFRL-TK]>MSS3XF75U<KX=T.XL;FY2YG6XOXK
M")I-ZQXS&O3()/?&,`G%=UHYU22!Y]4CCMWE8&.TC(;R$QP&8?>;N<<#H,XR
M=&N.MOB%I^L_:+308+F[U5)&B6WDA9%0@XWR-T5/J<GH!GBB[G&R6P[*,KM[
MG)V-N_B#QOXQTB`LL-[>PK?.`1LMX00ZY&,,Y(0>V\]JT/B%>Q/XQ\,:1<6U
MR^GVS&_DCM[=I3,Z@B.-54<G*D>F&YP*[+POX<A\-Z8T(D-Q>W$AGO+MAAIY
MF.68^@R>!V'ODG;JG62G=+1?Y6N3&D^6SW_X-SR;Q5J&J:CXK\-:7KVG31Z>
M7;4)H+6!Y\XW>7$VT'>PVC=CC]YZ#<6>,Y[[5O%OA^UUBSO$L5E:\&GVT)F8
MJ@^4/MRK.Q!!`.U%/4YS7KE%*-?EM9;`Z+=[LJZ?+>3V22WULEM.^285DW[!
MV!8<%L8SCC.<$CD\_P""(+EH]:U6[B>.34=3EEC$D91Q"N(XP0>G"Y_&NJHK
M)2LFNYJXW:?8Y_QII4^J>'9&L@3J-E(M[98Y_?1\@8[Y&5_X%57P':7!T:76
M[]<:AK4OVV49SL0C$48/HJ;>O0DUU5%/G?)RBY%S<QROQ!M99?"_VVVMWN+O
M3;J"^@C12S%HW!.`.IVEN*DU"SOM)UJ37](MFO(KI$6_L5(5Y-O"RQ[L#>%.
M"I(W`#N!GIJ*:J-)('!-W.='C?1L!9!J,<YQ_H[Z;<"3/IMV<_AQ6CI.H76I
M133SZ;-8P[\0+<$"21<#YF4?<YR`#SQDXSBM&BI;CT0TI7U9Q?@;1X[SX5Z=
MI6K63>7+`Z303H5;!=CR#@@]"#U'!JUX5GU/3KJ?PWJXGG:T7?97[*2MS;YP
M`S=/,7H0<$]>>IZJBJE4O>_42A:UNAQ6@Z]9Z-'J5I?0ZBDW]J7D@":;<2`J
MT[E2&5""""#P:ZG3=3MM5MVGM1.$5RA\^WDA;.`?NNH..>N,5<HJ924M1Q36
MASDL$Q^)-K<"*3R5TB9#)M.T,9HB!GIG`)Q[4GCR":Y\(W$4$4DLAGMB$C4L
M2!/&3P/0`G\*Z2BJC4:DI=@<;IKN%<=XAT6^TN+4=2\.P>:+N-_MVF@X6=BN
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MY555'N37144N96M8JS[G-Z?I.K6.G:IJ):TD\17_`.\.[<8$*KB.(=#M`SSU
MRS'OBD3QMIZQ!+NTU*WOP#NLOL,KR;AV4JI#CT8'!ZYKI:*.9/XD+E:^%G/^
M$M/N;*SO[F[@^S2ZC?2WOV;()A#8`4XXW87<<=V-0:RVV_N@5?.^PDX0G*I<
M98].<#D^E=/11S^]S,.3W;'.*=-,EVVKVRSS3.Q1Y;8R":$\HL?!SA<`H.=P
M8X^;)Z)<;%P"!CC-+12E*XXJP4445)04444`%%%%`!1110`4444`%%%%`!2`
M`9P`,\FEHH`*9--%;PO-/(D42*6=W8*J@=22>@I]8GB""66YT>4Q22V4%[YM
MRD:EC@1OY9*CE@)-AP`<$!OX20XJ[L*3LC0@U*UN+D6Z-()2A=5>%TW*"`2"
MP`(^8=/45;K`U34;N8V\&GPW,/FSF)[E[5VV@+NX&,@$X&3@<-A@<&JEV=9A
MM-5G2[OV,.V"S40*QE<QA#(5$>=H=MW']TG[N!5J%]B'4MYG3-<1)<1V[2*)
MI%9D3/+!<9/X9'YU4M-9LKV[^S02,SM$9HV*$+(@;:65L889QT[$'H03SMZ^
MI6]IJ%M;7.H0I#9Q6=JTZ+G[1(0%;?CY\;HQD$CA\\\E[/J&EK<VMB+T6=M]
MFL;<&VW"->"\JA4RP"LJCA@"ASQFG[/3^OZZB]H=9)(D43R2,%1`68GL!53^
MU;1=&75I':.S,(G+NA!5",Y88R,#KZ=ZY;4O[9N8I=,E^VRV^^*W=X[?:9ED
M(:5MV#A0C&->>"&+L>#6WXE#W-M::8D,SI>W4<<S)$S*D(.]PY`X#*I3G'W_
M`&H]GJK]?R'SWO8U+:\M[P2>1)N,;;9$(*LAP#AE/(."#SV(/>DGO8;>[M;9
MRWFW)81A5)^ZI8DGL..I[D#O7,ZJE]HE]+=Z<E[>7$T4UU,!%N25U14BB.U?
ME7YL@+S\I)W9)ILT&LRZO"L3W!FAMH+=+EX%4<D//*QQMY"QC8O5E'1<FA03
MUOH)S>UM3I'U2TCN9K>278\(BWEE(4&1BJ`'H22,8'J/45<KD;*6^DN8)8X;
MZW>^U"6XN/\`1RN88P$13O7Y,J(N#C.'QGOKZ)<7,^E)J5ZUVLLT*/+;/"5\
MEL$L%7:'_BV\YSL'&229E"Q49W-">[M[:6".:54>XD\N)3U=L%L#\%)_"IZX
M^?[?>:QH&JR03^7)=,XMOLS[[>+[/,!O;.%)9DR"!R0,G;FI+6\U2>VTIYVU
M&-]14&Z`M2!;,%)**-F4RS!=S\8C[,=QIT]OZ[_Y"4SK**Y!;[71=W-P8[UH
M+5+DO%Y`!=4^2()\OSO(5,F5!`&%QR,HD_B%]-O+;?=&[5;:TAF,`4,Y4&2?
M)7&WYSQV\O'#'%+V3[A[3R.PHKD5EU2[-M%(^IHEQJ,CDK;[#'#&,*"2O`9U
M63!Z@LO/`,2:EKEZEY=);ZC!)_9X>VMC!L7SI2=J\J<%-JAB21\['``%'LGW
M#VB['9T5QL\FL2V]Q:M)J1\R\AM%DC@VG8J[I7R5X#X9`W3[ISDFMW1)KNY-
M[-<M,8_.V6_FQ&+=&%!W;&4,IR2ISUVY&`<4I0LKW&IW=K&K1114%A1110`4
M444`%%%%`!1110`4444`%%%%`!1110`4444`%%%%`!1110`4444`%%%%`!11
M10`4444`5YK*&>XCFEWL8^50N=F1T.WID>O^`Q8HHH"P4444`%%%%`!1110`
M4444`%%%%`!1110`4444`%%%%`!1110`4444`%%%%`!1110`4444`%%%%`'_
!V3\_
`
end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>4
<FILENAME>f8k031014_ex16z1002.jpg
<DESCRIPTION>IMAGE
<TEXT>
begin 644 f8k031014_ex16z1002.jpg
M_]C_X``02D9)1@`!`0$`8`!@``#_VP!#``@&!@<&!0@'!P<)"0@*#!0-#`L+
M#!D2$P\4'1H?'AT:'!P@)"XG("(L(QP<*#<I+#`Q-#0T'R<Y/3@R/"XS-#+_
MVP!#`0D)"0P+#!@-#1@R(1PA,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R
M,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C+_P``1"``H`F0#`2(``A$!`Q$!_\0`
M'P```04!`0$!`0$```````````$"`P0%!@<("0H+_\0`M1```@$#`P($`P4%
M!`0```%]`0(#``01!1(A,4$&$U%A!R)Q%#*!D:$((T*QP152T?`D,V)R@@D*
M%A<8&1HE)B<H*2HT-38W.#DZ0T1%1D=(24I35%565UA96F-D969G:&EJ<W1U
M=G=X>7J#A(6&AXB)BI*3E)66EYB9FJ*CI*6FIZBIJK*SM+6VM[BYNL+#Q,7&
MQ\C)RM+3U-76U]C9VN'BX^3EYN?HZ>KQ\O/T]?;W^/GZ_\0`'P$``P$!`0$!
M`0$!`0````````$"`P0%!@<("0H+_\0`M1$``@$"!`0#!`<%!`0``0)W``$"
M`Q$$!2$Q!A)!40=A<1,B,H$(%$*1H;'!"2,S4O`58G+1"A8D-.$E\1<8&1HF
M)R@I*C4V-S@Y.D-$149'2$E*4U155E=865IC9&5F9VAI:G-T=79W>'EZ@H.$
MA8:'B(F*DI.4E9:7F)F:HJ.DI::GJ*FJLK.TM;:WN+FZPL/$Q<;'R,G*TM/4
MU=;7V-G:XN/DY>;GZ.GJ\O/T]?;W^/GZ_]H`#`,!``(1`Q$`/P#W^BBLV3P]
MHDTKRRZ/I[R.2S,ULA+$]23CDTU;J)WZ&E167_PC6@_]`33?_`2/_"C_`(1K
M0?\`H":;_P"`D?\`A3M'N+WC4HK+_P"$:T'_`*`FF_\`@)'_`(4?\(UH/_0$
MTW_P$C_PHM'N'O&I167_`,(UH/\`T!--_P#`2/\`PH_X1K0?^@)IO_@)'_A1
M:/</>-2BLO\`X1K0?^@)IO\`X"1_X4?\(UH/_0$TW_P$C_PHM'N'O&I167_P
MC6@_]`33?_`2/_"C_A&M!_Z`FF_^`D?^%%H]P]XU**R_^$:T'_H":;_X"1_X
M4?\`"-:#_P!`33?_``$C_P`*+1[A[QJ45E_\(UH/_0$TW_P$C_PH_P"$:T'_
M`*`FF_\`@)'_`(46CW#WC4HK+_X1K0?^@)IO_@)'_A1_PC6@_P#0$TW_`,!(
M_P#"BT>X>\:E%9?_``C6@_\`0$TW_P`!(_\`"C_A&M!_Z`FF_P#@)'_A1:/<
M/>-2BLO_`(1K0?\`H":;_P"`D?\`A1_PC6@_]`33?_`2/_"BT>X>\:E%9?\`
MPC6@_P#0$TW_`,!(_P#"C_A&M!_Z`FF_^`D?^%%H]P]XU**R_P#A&M!_Z`FF
M_P#@)'_A1_PC6@_]`33?_`2/_"BT>X>\:E%9?_"-:#_T!--_\!(_\*/^$:T'
M_H":;_X"1_X46CW#WC4HK+_X1K0?^@)IO_@)'_A1_P`(UH/_`$!--_\``2/_
M``HM'N'O&I167_PC6@_]`33?_`2/_"C_`(1K0?\`H":;_P"`D?\`A1:/</>-
M2BLO_A&M!_Z`FF_^`D?^%'_"-:#_`-`33?\`P$C_`,*+1[A[QJ45E_\`"-:#
M_P!`33?_``$C_P`*/^$:T'_H":;_`.`D?^%%H]P]XU**R_\`A&M!_P"@)IO_
M`("1_P"%'_"-:#_T!--_\!(_\*+1[A[QJ45E_P#"-:#_`-`33?\`P$C_`,*/
M^$:T'_H":;_X"1_X46CW#WC4HK+_`.$:T'_H":;_`.`D?^%'_"-:#_T!--_\
M!(_\*+1[A[QJ45E_\(UH/_0$TW_P$C_PH_X1K0?^@)IO_@)'_A1:/</>-2BL
MO_A&M!_Z`FF_^`D?^%'_``C6@_\`0$TW_P`!(_\`"BT>X>\:E%9?_"-:#_T!
M--_\!(_\*/\`A&M!_P"@)IO_`("1_P"%%H]P]XU**R_^$:T'_H":;_X"1_X4
M?\(UH/\`T!--_P#`2/\`PHM'N'O&I167_P`(UH/_`$!--_\``2/_``H_X1K0
M?^@)IO\`X"1_X46CW#WC4HK+_P"$:T'_`*`FF_\`@)'_`(4?\(UH/_0$TW_P
M$C_PHM'N'O&I167_`,(UH/\`T!--_P#`2/\`PH_X1K0?^@)IO_@)'_A1:/</
M>-2BLO\`X1K0?^@)IO\`X"1_X4?\(UH/_0$TW_P$C_PHM'N'O&I167_PC6@_
M]`33?_`2/_"C_A&M!_Z`FF_^`D?^%%H]P]XU**R_^$:T'_H":;_X"1_X4?\`
M"-:#_P!`33?_``$C_P`*+1[A[QJ45E_\(UH/_0$TW_P$C_PH_P"$:T'_`*`F
MF_\`@)'_`(46CW#WC4HK+_X1K0?^@)IO_@)'_A1_PC6@_P#0$TW_`,!(_P#"
MBT>X>\:E%9?_``C6@_\`0$TW_P`!(_\`"C_A&M!_Z`FF_P#@)'_A1:/</>-2
MBLO_`(1K0?\`H":;_P"`D?\`A1_PC6@_]`33?_`2/_"BT>X>\:E%9?\`PC6@
M_P#0$TW_`,!(_P#"C_A&M!_Z`FF_^`D?^%%H]P]XU**R_P#A&M!_Z`FF_P#@
M)'_A1_PC6@_]`33?_`2/_"BT>X>\:E%9?_"-:#_T!--_\!(_\*MV>GV6GHR6
M5G;VR,<LL,00$^IP*3MT&KEFBBBD,*S+2XN+V6ZE>1H(K>X>-(@@W,J@`E\@
M]3EAMQE2I[UIU$;6W,SS&"(RNJJ[[!N8*25!/<`DD>F333$RF=4#WLUI`NZ2
M+R7+Y!5E>1D('/WAY;Y'TZ\@4[3Q5:W5O;3K:W@CNH4FMV\AL2!HY)`H/][;
M&21T&5Y.16HNG6*,S)96ZL[!F(B4%B&W@GCJ&);Z\TOV"S)8FT@RS*S'RQR5
M;>I/'4,2P]#SUJKP[$VEW*2Z_:O:VUPB2XG,>(W0HX#^6`=IZ@&5-V.G(ZC%
M6K+4([]2T22`*,,6`P'#,K)D$@LK(0<<=.32G3;`E2;*V)4N1F)>"[!V/3NP
M#'U(!ZU)%;B..17/F&1F9RR@;L]C@<@#"CO@#.:3Y;:#7-?4S;/4[Q-'N+C4
M;60WEK$7EMK:++,0N<1C<=^2#MY'H<$&F3:W+/X/GUNRMY+:1;9[A(;Z`AAM
MR<,H((R!P<]P>:V(X8HGD>.)$:5M\A50"[8"Y/J<*!]`/2B6*.>)XI462-U*
MNCC(8'@@CN*?,K["Y7:URI<R7BZC;Q021"*09=6MV8A5/S'?N`&<J`,$Y)/(
M!Q4T#6GU:,^8(PWV>&X78.'20-AQR?D)5L9PW'*CC.L(HQ,TPC42LH5G`^8@
M9(!/H-Q_,^M,BM;>"(Q0V\4<9`!1$`&```,#V`'T%%U:P[.]S%TC79)7ATV^
MCF36S;FXGMG0*$`*!MA&5*Y?Y3D]""V0<1ZCXPMH-";4+*&2<R(WV7<-JR,+
M5KE2<G(4JN.F<]N];3:;8-"\+65LT3YWH8E*ME-G(QS\GR_3CI3)]'TRYE:6
MXTZTED;=N>2!6)W)L;)([H`I]0,=*?-"][$VG:UP@NY#<R0RQ2!3*R1R$K@X
M`;&!SZ_]\GV)K'4IAK"V*[#]^63>"N(5&/D/\3;RN>P!YVDJ&TQ%&""(T!#%
ML[1U/4_6F-:6SLK-;Q$JYD4E!PQ!4L/<@D9]"14)KJ59E<ZI"DMHC!@+N8P0
MG'WG".YR.PPC<^OX$P?;GDDU*1K@01:?*4(4!PP\I'RXQD8W=%(XP<\\7DL[
M6.=ITMH5F;),BH`QR%!YZ]$0?11Z"EEL[:<R&6VAD,BA'+H#N4$D`^H!)('N
M::<0LS-_X2*T,*2JC_/=O:B,LH<E9Q;LP&>5#LN3Z'U(!DGUI8,!K6;<\GEQ
MKD?,?.6+)YX&65O7:>F1BK3:9I[,C-8VQ*,SH3$ORLS!V(XX)8!CZD`]:E>U
MMY"I>")MIW+N0'!W!LC_`($`?J`:=X]A6EW.>TKQ'-(LL,]M=7,J7DL9>*+(
M"&[EA3[O&$$8+$X^49^8YJ?5]9N=(FGEF0B%(Y'MP$W)<;86<H6'*."C')&W
M;QRQ^73BTC3($1(=.M(UC^X$A4!?FW\8''S?-]>>M2/86<AE,EI`WFDF3=&#
MO)4(2?7*@+]`!TI\T+WL+EE:URFVMPC4);(0RM+')Y9VJ3T1'9N,\`2(/<GT
MYJ`>)(IK..ZM[:X,3SQ0@S1-&0S2K&P(8<%2Q&#W4CC@G3DL+.5MTEI`Y\SS
M<M&#\^W9N^NWY<^G'2C[!9[G;[)!N=E=SY8RS+MVD\<D;%QZ;1Z"E>([3[C-
M3:\2P=K%-\X9?ER`=NX;]N>-VW=C/&<9XK.B\36!@#(UQ.JM;QES%L):6=H`
M"IP05=3N!`QZ=JTX[&V2V6W,,;QB3S2&1<&3?OWXQC=O^;..O-,;2-,=X7;3
MK1FA"")C`I*;"2FWCC:2<8Z9.*$XVLQM2OH9T'B!/LNF2%995OXHO(8Q_,SM
M%)(=X7./E3L#@GTZ7+B]NY-`>]L;5UNWMC)#;7"8;S"N51AN&#NP#SCKR.M6
M%TZQ2-(UL[<(BHB*(EPJH<H`,<!23CT[4R?2=-NH(8+C3[2:&$8BCDA5E08Q
MA01QP!TH;C<24K;F/K/B"\TL2LL=LX,\L,08E=NVU:<%S_O(PX'1@>V#<N-:
M:QM]8N9K:6YCL)558K.,O*RF-&QC/)RQ/;C%:#V-G(TK/:P,TJLLA:,$N&`!
M!]00J@^H4>E3*B(6*JJECDX&,G&/Y`#\*?-&RT#EEKJ9%[J-X^EZ?>VMI>1Q
M3%9+I!"#<01&-F^X2?F#;`5`8\D`$X(6[UJ/SX[6"3][*&='C*N,1RQI(#U`
M.9`/7KT(K2N+2VO$*7-O%,A5E*R(&&&&".>Q!(/J#40TK3EN3<K86HG8$&40
MKN.6WGG&?O`-]>>M*\>P-2Z&<NMRRZ/]M2)$<:E]CVG+#:+OR"?J0,^Q-6-6
MU>.Q>.U#'S[@,B%"I,;>7(ZD@]L1/SCJ`,'G%TV5J8#`;:$PLYD,?EC:6+;R
MV/7=\V?7GK4']C:7YJR_V;9^8H*J_D+D`[L@''?>_P#WTWJ::<+ZH&I%.;Q'
M:P[42*XN9##/*HMX_,+^25610%R=VY]N#CD'IQFT]Q--J\EC&_DQQ6Z2LX4%
MF+.0`">``$;/!^\,8QS.^FV,I8R65NY9][%HE.6VA,GCKM`7/H,=*F>&*5D:
M2-&9,[2R@E<C!Q^%*\>@[2ZF-_;PCOK^V$4]S):"1G2-!N8I%"^V-<_-GSAU
M/7CI@UKV]Q%=0B6%M\9)"L.C8.,CV]^_TIBV5M$[20V\$<QYWB,9SM"Y..O"
MJ/HH':FV6G6NGHJ6\87;$D*D\L(T&%7/4@9)Y[L?6AN+6@+F3U,K^V[E/#FE
MZHR1,9H//N1R`!Y#R'!YQ\R@<]LU<NM4V+=0PJ7FA@D<F-E.QU56V$$\$AU(
MSU&>@P3<2QM(R2EK`I._)6,#.\[G_P"^CR?4]:1;"S1W=;2!7?[[",`MP%Y]
M>%4?11Z47CV%:5MR)[QVM+PPJ%N8,QA6&X%]H*]QG.Y>XZXXK*N?$$]O:1%O
MLJW)OEAE20E3'"9]@.WJ6VD<YV]6!(`!WS#$RR*T2%9?]8"HP_&.?7@`4P6E
MLL7E"WB$?F>;L"#&_=OW8]=WS9]>>M"<5T!J71F;>ZK<6$5PSK%*5N[>WCPI
M7`FD1`3R<D;\]LX[5'-JE]!JFG6Y\@QSW\MK*?*8$KY,DJ%3NZC8%;(.3G&W
MI6PUO`XE#0QD2_ZP%1\_&.?7CBF+9VJ>7MMH1Y<C2IA!\KMNW,/1CO;)ZG<?
M4T*4;;#L^Y7.J*->72?LEWN:V-P+GR_W&-VW9NS]_OC'0U0BUR9-0U"WDAEG
M\B]%M$L*9.W[/'*6;\7*C'JN<<D;U5WL+.4N9+2!R[^8^Z,'<VW9N/J=ORY]
M..E"<>J!I]&):3-.9F);:'&T,NT@%%.".O<]:P+[Q)=6]O-/!%$<17S;)`S;
M#!(L8<D`?N^K,!E_F`4-@XZ06\`F$PAC$H!`?:-P!QGGWVK^0]*8;.V))-O$
M20PY0'AB"P^A(!/J:(N*>J$U+N9=KK,^H7$<4"Q0A_ML8\P%R'@F$2M@$94\
MDCW`S2:)KC:A;:(;A,7.I:8+U@@Q&A41;@,\\F88Y/`_/:\M-X?8N\`@-CG!
MQG^0_*FPP0V\4<4$2111($C1%"JBC@``=!P./:ARCV_K4=GW,C5-5N].2X94
MBF`>W@C(7&V2:;RQGYN=H="1\N?4;OEC?Q!*TBF&UE6&3:D;-"S$RK*R2QL0
M=J$;0`2<,6^7=C!U(]+T^&666*PM4DF;?*ZPJ"[9W9)QR<\Y/>K`AB``$:`!
MBX`4<,223]<D_G3YHI;"Y9=RC?WL]O?Z6D+1&&YN&AE#*2W^K=P5(.!RF#D'
M.>V*JVNM2WNHM9QF%"RW'ER$%@YBE$;8&1]W(#`[>?N[ADC8>*.1HV>-6:-M
MR%ADJ<$9'H<$C\30D,49)2-%)SDJH&<DD_J2?QJ4U;8=G?<PH]=N)-)TNX58
M?.N8K:6X.,K$)'0=`VX9!D"G!&1R0`:T3JBC7AI)M+O<;;[2+GR_W&-VW9NS
M]_OC'2K/V2V\F.'[/%Y46WRTV#:FT@K@=L%01Z8'I4U-N/8$GW,6TUB1H))9
MXF/^D7$,>TH`_ER.`J@MN+%4/Y'H*OP:A'/?26GER)(B+("P&'0]&&#Z[A@X
M(*GC!4E[V-G)&(WM(&0.T@5HP0'.<MCU.YLGW/K3UM;=#&4@B4Q_<P@&WC''
MIP`/I2;B"4CG;[Q+<VUM-=1P1^6D=ZS!\D1^1($#D@?<^\S`9?D;0V#5FSUJ
MYU"[2")(H?,^W(I92^UH)UB4GD9!R21QU`SQDZ_V*U+[S;Q%L,`2@)`8@L!Z
M`E03ZD`U(L,22-(D2*['+,%`)Z=3^`_(53E&VB$HR[F5H>IW.I:;H]W,B`WV
MGI<R[#@(Y"'"@\X.\]3QM'K1?ZG<V(N3^[D4&&&-DCSMEEEV*"-W.`T9(ROK
MGGC2BM+:`0B&"*,01^5$$0`1IQ\JXZ#Y5X]AZ4R#3K*UGFGM[.WBFF.99(XE
M5G.<_,0.>?6E>-[V"TK6N9D/B..YOC''#,(8HP;C='S&QD>/DYQA6A<'&[.5
M(.T$U>U2\DM+2.:%HANN8(B9`Q&'E1#]WG.&(';)&>,U.]G:R!0]M"P5MZ[H
MP<-N#Y'ON`;Z@'K3GM;>1R\D$3.=F69`2=IW+^1)(]"<T7C>Z&E*VI@S>)2N
MH:A#$ULZ0);>2,G?(TDSQ$'.!DE0%Z`Y!+`-E71:U>/)I&1;[;O4;FTF4(V4
M5%G9<$GAAY0#=03G:<8-;C6MN\CR/!$TCA59B@)8*25!/?!)(]"32?9+8&,B
MWBS'(TJ?(/E=MVYAZ$[FR>^X^II\T;;?U8E1EU?]7*CZLJ>((](-E>EGMS.+
MH19@&#C:7SPW?&.A'K3(]=MY+H6_V:\4YD!=H2%#++Y0&?5CDK_LC)P,9U*A
M^QVOG>=]FA\WS/.W[!G?LV;L_P![9\N>N..E3>/8JS,ZV\0VEU+'"D<BSNJ8
MA=XP^\\O'C=]^,$,X[`C&>E266N6VH21);QRGS8XYER`#Y4B%ED(SD*2K+R,
M[ATQS5Y+6WC<.D$2NN_#*@!&X[F_,@$^IYIAL+,Q-$;2`QL69D,8P2S;B2/=
MN3[\T[Q[!:7<IPZTMQ$9H;69X5DFB9LJ"#%*8FXSZ@D>H!Z'`+/^$@BW+_HT
M^QI9(@WR]4G$+<9Z;F!'MGH>#I):V\2E8X(D4EF(5`!EFW,?Q;D^IYIOV*UR
MI^S0Y4L0?+'!9@['\6`8^I`-*\;[!:7<H'Q!:?VJ-.3YYI%C:%E8%)-XE(&1
MTP()"?;&,DX"R:]!%(XDAD18IC!*SLJB-O)$V22<;=IQG/!]LD64TG38]^S3
M[1?,*%\0J-Q1MR$\<[3R/0\BHH-$L8#=#[/"\=PX/EM&NU%$2Q;0,=-J]/<B
MJ]P7OCSJD*V+W4B2(%F\C80,L^_8H';#,1@G'!&<<X;+J9@GDB>W8F&.*25E
M8$!79EXS@G&TD\#CID\5,VF6#JRM8VS*R/&P,2D%7QO4\=&P,CO@9Z4[[#9Y
MS]D@SD'_`%8ZAMX/X-\WUYJ?='[QFR>(HXBA>TG",T`#97_EM+Y2<9_O<G_9
MYZ_+6U4#6-HYRUK`3\G6,?P-N3_OEN1Z'D5/0VN@)/J%%%%24%%%%`!1110`
M4444`%%%%`!1110`4444`%%%%`!1110`4444`%%%%`!1110`4444`%%%%`!1
M110`4444`%%%%`!1110`4444`%%%%`!1110`4444`%%%%`!1110`4444`%%%
M%`!1110`4444`%%%%`!1110`4444`%%%%`!1110`4444`%%%%`!1110`4444
/`%%%%`!1110`4444`?_9
`
end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
