<SEC-DOCUMENT>0001193125-14-251332.txt : 20140923
<SEC-HEADER>0001193125-14-251332.hdr.sgml : 20140923
<ACCEPTANCE-DATETIME>20140626165700
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-14-251332
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20140626

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GEO GROUP INC
		CENTRAL INDEX KEY:			0000923796
		STANDARD INDUSTRIAL CLASSIFICATION:	REAL ESTATE INVESTMENT TRUSTS [6798]
		IRS NUMBER:				650043078
		STATE OF INCORPORATION:			FL
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		621 NW 53RD STREET
		STREET 2:		SUITE 700
		CITY:			BOCA RATON
		STATE:			FL
		ZIP:			33487
		BUSINESS PHONE:		561-893-0101

	MAIL ADDRESS:	
		STREET 1:		621 NW 53RD STREET
		STREET 2:		SUITE 700
		CITY:			BOCA RATON
		STATE:			FL
		ZIP:			33487

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	WACKENHUT CORRECTIONS CORP
		DATE OF NAME CHANGE:	19940525
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">June 26, 2014 </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">VIA EDGAR </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Mr.&nbsp;Robert&nbsp;F. Telewicz, Jr. </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Senior Staff Accountant </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">United States Securities and Exchange
Commission </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Division of Corporation Finance </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">100 F Street,
N.E. </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Washington, D.C. 20549 </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B>RE:</B></TD>
<TD ALIGN="left" VALIGN="top"><B>The GEO Group, Inc.</B> </TD></TR></TABLE> <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:8%; font-size:10pt; font-family:Times New Roman"><B>Form 10-K for the year ended December&nbsp;31, 2013</B> </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:8%; font-size:10pt; font-family:Times New Roman"><B>Filed on March&nbsp;3, 2014</B> </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:8%; font-size:10pt; font-family:Times New Roman"><B>File No.&nbsp;001-14260</B> </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Dear
Mr.&nbsp;Telewicz: </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">On behalf of The GEO Group, Inc. (the &#147;Company&#148; or &#147;GEO&#148;), we hereby respond to the Staff&#146;s
comment letter, dated May&nbsp;30, 2014, regarding the above referenced Form 10-K for the year ended December&nbsp;31, 2013 filed on March&nbsp;3, 2014 (the &#147;Form 10-K&#148;). Please note that, for the Staff&#146;s convenience, we have recited
the Staff&#146;s comment in boldface type and provided our response to the comment immediately thereafter. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><U>Form 10-K for the year ended
December&nbsp;31, 2013 </U></B></P> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><U>Item&nbsp;7. Management&#146;s Discussion and Analysis of Financial Condition and Results of Operations, page 53
</U></B></P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B>1.</B></TD>
<TD ALIGN="left" VALIGN="top"><B>We note your use of funds from operations (FFO) and net operating income (NOI) in your press release. Please explain to us whether you consider these metrics to be key performance indicators. To the extent that you
do consider FFO and NOI to be key performance indicators, tell us why you have not included a discussion of these metrics in your MD&amp;A.</B> </TD></TR></TABLE>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:8%; font-size:10pt; font-family:Times New Roman">Response: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">The Company has
provided FFO, normalized funds from operations (Normalized FFO) and adjusted funds from operations (AFFO) in our press releases as supplemental Non-GAAP measures which we believe are important supplemental measures of our operating performance and
believe they are frequently used by certain securities analysts, investors and other interested parties as part of their evaluation of our Company and other REITs. </P>

<p Style='page-break-before:always'>
<HR  SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">


 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Mr. Robert F. Telewicz, Jr. </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Senior Staff Accountant </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">June 26, 2014 </P>
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 </P> <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">The Company has historically excluded these Non-GAAP measures from its Form 10-Q and Form
10-K filings, however, we understand that the Staff has in recent comment letters requested that certain REIT registrants disclose FFO in future periodic filings. In addition, the Company&#146;s view of FFO, Normalized FFO and AFFO as performance
measures has increased and we are currently relying more on FFO, Normalized FFO and AFFO to measure performance, reflect the impact to operations from trends in occupancy rates, per diem rates, operating costs and interest costs, and measure our
ability to pay quarterly dividend payments. Accordingly, in future periodic filings, the Company will provide FFO as defined by the National Association of Real Estate Investment Trusts (&#147;NAREIT&#148;) and a reconciliation to the Company&#146;s
GAAP net income for each period presented. In addition, the Company will disclose, in future periodic filings, Normalized FFO and AFFO, along with their definitions and reconciliation to FFO. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">With respect to net operating income (&#147;NOI&#148;), the Company does not consider this to be a key performance indicator. NOI is one
operational metric out of many used by the industry to assess company performance and, accordingly, the Company provides this measure to securities analysts and investors. However, unlike FFO there is no standard industry definition regarding the
method of calculation. As a result, NOI is not consistently defined or calculated by peer companies or investors. Further, this metric does not take into account all aspects of the Company&#146;s performance because NOI does not include the impact
of certain revenues and expenses such as equity in earnings of affiliates, interest income, interest expense, income taxes, general and administrative expenses and can be significantly influenced by the level of capital expenditures. We therefore
believe it is not meaningful disclosure to include in the Company&#146;s MD&amp;A section of its Form 10-Q and Form 10-K filings. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><U>Financial
Statements </U></B></P> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><U>Notes to Consolidated Financial Statements, page 95 </U></B></P>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B>1.</B></TD>
<TD ALIGN="left" VALIGN="top"><B><U>Summary of Business Organization, Operations and Significant Accounting Policies, page 95</U></B> </TD></TR></TABLE>
<P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><U>Revenue Recognition, page 105 </U></B></P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B>2.</B></TD>
<TD ALIGN="left" VALIGN="top"><B>Please tell us how you complied with paragraph 2e-h of ASC 605-25-50 or tell us how you determined it was not necessary to disclose this information.</B> </TD></TR></TABLE>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:8%; font-size:10pt; font-family:Times New Roman">Response: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">As the Staff has
noted, we have disclosed our general accounting policy related to multiple-element arrangements in our Form 10-K for the year ended December&nbsp;31, 2013. </P>

<p Style='page-break-before:always'>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Mr. Robert F. Telewicz, Jr. </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Senior Staff Accountant </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">June 26, 2014 </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"> Page
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 </P> <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">
Historically, any significant activity involving multiple-element arrangements has related to our project development services where we also provide standard management services. However, we have
not had any contracts to provide project development services in addition to standard management services during the last three years. If we obtain contracts for such multiple-element arrangements in the future, we will provide additional
disclosures under ASC 605-25-50 in accordance with the particular terms of each individual contract. Additionally, sales of monitoring equipment and other services involving multiple-element arrangements at our wholly-owned subsidiary, BI, has not
been significant for any of the reporting periods covered by the Form 10-K. For the year ended December&nbsp;31, 2013, BI had two sales involving multiple-element arrangements for a total of approximately $100,000. For the year ended
December&nbsp;31, 2012, BI had three sales involving multiple-element arrangements for a total of approximately $200,000 and had no sales involving multiple-element arrangements in 2011. As our revenues earned involving multiple-element arrangements
have clearly been immaterial, we believe that it has not been necessary to disclose in the Form 10-K the information included in paragraphs 2e-h of ASC 605-25-50. We will remove our general policy disclosure relating to multiple-element arrangements
in future periodic filings and we will add additional disclosures under paragraphs 2e-h of ASC 605-25-50 when, and if, such arrangements become significant. </P> <P STYLE="font-size:18pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B>17.</B></TD>
<TD ALIGN="left" VALIGN="top"><B><U>Income Taxes, page 143</U></B> </TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B>3.</B></TD>
<TD ALIGN="left" VALIGN="top"><B>We note you recorded an adjustment for the Impact of your REIT election during 2013. We further note that you made your REIT election during 2012. Please tell us the nature of the 2013 adjustment and tell us how you
determined that this adjustment relates to 2013.</B> </TD></TR></TABLE> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:8%; font-size:10pt; font-family:Times New Roman">Response: </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">First, the Company respectfully advises the Staff that the actual REIT election was not made in 2012. The Company began to organize its
operations in order to be eligible to elect REIT status and made the decision to convert to REIT status in 2012, but the Company did not begin operating as a REIT until the year ended December&nbsp;31, 2013. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">In response to the Staff&#146;s request that GEO provide the background on the nature of its 2013 REIT election related adjustment as well as
elaborate on how it determined that this adjustment relates to 2013, GEO would like to begin by directing the Staff to Note 17 of the notes to the financials in the Form 10-K beginning on page 143. </P>

<p Style='page-break-before:always'>
<HR  SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">


 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Mr. Robert F. Telewicz, Jr. </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Senior Staff Accountant </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">June 26, 2014 </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"> Page
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 </P> <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">GEO&#146;s footnote disclosure on page 144 includes the following relevant disclosure: </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">&#147;In 2013 and 2012, the Company had a tax benefit related to the REIT conversion of $14.9 million and $79.0 million respectively, which was
primarily related to the revaluation of certain deferred tax assets and liabilities upon conversion to the effective tax rate of the REIT at a zero tax rate.&#148; </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">The 2013 adjustment referenced in the above footnote disclosure consists of the following components that are further discussed below. </P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD></TD>
<TD></TD>
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<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Worthless stock deduction</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right"> 6.9&nbsp;million</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Impact of acceleration of tax depreciation on certain assets</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right"> 6.5&nbsp;million</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Tax return to tax accrual items</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right"> 1.5&nbsp;million</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-size:1px; ">
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE="border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Total temporary differences (revalued at zero tax rate)</P></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">$</TD>
<TD VALIGN="bottom" ALIGN="right">14.9&nbsp;million</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
</TABLE> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">GEO believes it is important to note that the $14.9 million adjustment for the impact of the REIT election
consisting of the components listed above would not ordinarily have an effective income tax rate impact since they consist of a change from what was recorded, estimated or accrued to reflect tax basis differences. However, since these underlying
assets and liabilities belong to legal entities that form part of the REIT which is essentially not subject to tax, the related gross deferred tax items needed to be revalued at a zero tax rate &#150; and thus impacted the effective tax rate. The
zero income tax rate is a result of the REIT receiving a deduction for dividends paid, which as a practical matter is generally larger than taxable income and therefore leaves no income subject to tax. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">The impact of the REIT election amounts reported in 2013 related to items that were not reasonably knowable or readily accessible as of the
date the December&nbsp;31, 2012 balance sheet was prepared. Therefore, this $14.9 million adjustment reflects changes in estimates from the date the December&nbsp;31, 2012 balance sheet was prepared and the adjustment was recorded at the time when
information necessary to determine the impact was available and accessible in accordance with ASC 250-10-45-17. Each item described below was grouped under the caption &#147;Impact of REIT election&#148; because, if not for the REIT election, these
items would only give rise to a timing difference and not a permanent difference, and therefore would not impact the Company&#146;s effective tax rate disclosed in the rate reconciliation of the tax footnote. </P>
<P STYLE="margin-top:18pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman"><B><U>Worthless stock deduction:</U> </B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">Legal entities that form part of the REIT are deemed liquidated into the REIT parent at the end of the day preceding the effective date of the
REIT election, which was January&nbsp;1, 2013. General U.S. tax rules apply in the case of a liquidation as a result of a REIT conversion. In most situations, these rules provide for a tax-free liquidation with a carry-over
</P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Mr. Robert F. Telewicz, Jr. </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Senior Staff Accountant </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">June 26, 2014 </P>
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tax basis of assets and liabilities that formed part of the liquidated subsidiary. These rules are inapplicable if the liquidating corporation is over-indebted (or insolvent). Such a situation
occurs when the debts of the company are in excess of its fair market value and as a result there are no assets available in return for capital stock. The Company has many legal entities which were deemed liquidated into the REIT parent as a result
of the REIT election. As such, this required a subsidiary by subsidiary analysis to determine if the liquidation was tax free or not. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">In
order to completely document a taxable liquidation which results in a worthless stock deduction, there were a number of complex evaluations that needed to be undertaken. These evaluations include, but are not limited to, the following: </P>
<P STYLE="margin-top:18pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman"><B></B><U>Debt</U><B> </B></P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">An
evaluation of whether GEO could fully support the debts of its subsidiaries or to what extent it could support the debts of its subsidiaries needed to be performed. This evaluation needed to be comprehensive in order to sustain Internal Revenue
Service (&#147;IRS&#148;) scrutiny. If the total debt of each subsidiary being analyzed was less than its fair market value, then the subsidiary was not deemed insolvent. The analysis of debt included intercompany advances. </P>
<P STYLE="margin-top:18pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman"><B></B><U>Fair Market Value</U><B> </B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">Another evaluation focused on the fair market value of each entity. The evaluation of fair market value of each entity needed to be
substantiated and fully supported in order to sustain IRS scrutiny. If the fair market value of the subsidiary was in excess of its debt then the subsidiary would not be insolvent. </P>
<P STYLE="margin-top:18pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman"><B></B><U>Outside Tax Basis in Subsidiary Stock</U><B> </B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">Another evaluation required GEO to calculate and support the outside tax basis in its subsidiary stock in order to sustain IRS scrutiny and
compute the amount of any applicable stock loss. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">Subsidiary debt, fair market value and outside tax basis are not information items that
are generally maintained up to date unless a company is in the process of divesting subsidiaries or has intentions of divesting subsidiaries. GEO had not completed divestitures or liquidations since 2005 when it undertook two dispositions and GEO
did not intend to undertake divestitures or liquidations until it was required to do so in order to be eligible for REIT status. As a result, this information was not readily available. </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Mr. Robert F. Telewicz, Jr. </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Senior Staff Accountant </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">June 26, 2014 </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"> Page
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 </P> <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">For subsidiaries that participate in the filing of a U.S. federal consolidated tax return,
the outside basis is essentially adjusted each year for income items, expense items and other tax attributes. In the case of subsidiaries that formed part of a consolidated group that was previously acquired by the Company, the analysis included tax
years that preceded our acquisition. As such, these values were not readily available at the time of the filing of GEO&#146;s Form 10-K for the year ended December&nbsp;31, 2012. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">GEO hired a national accounting firm to assist with the gathering of financial and tax information to determine debt, fair market value and
outside basis in over a dozen subsidiaries. Three of these subsidiaries were found to be insolvent. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">The identified aggregate worthless
stock deduction was a change to GEO&#146;s 2012 tax provision estimate. The change in accounting estimate was made in the second quarter of 2013 and reported in GEO&#146;s Form 10-Q for the second quarter ended June&nbsp;30, 2013. As of the date the
December&nbsp;31, 2012 balance sheet was prepared, the financial and tax information necessary in order to determine the actual tax impact of the worthless stock deduction was not reasonably known nor readily accessible with a reasonable level of
accuracy. As of this date, GEO was not in a position to confirm the solvency of these entities. Under ASC 740-10-25-14 and ASC 740-10-35-2, GEO&#146;s management made its best judgment given the facts, circumstances, and information available at the
reporting date and decided to record the financial statement impact of these liquidations when a reasonable estimate could be made with accurate and reliable data. The transactions in question and the required tax analyses were complex in nature and
infrequent in occurrence. Therefore, GEO believes it was appropriate to reflect it as a change in accounting estimate made in 2013. ASC 250-10-45-17 states that &#147;A change in accounting estimate shall be accounted for in the period of change if
the change affects that period only or in the period of change and future periods if the change affects both. A change in accounting estimate shall not be accounted for by restating or retrospectively adjusting amounts reported in financial
statements of prior periods or by reporting pro forma amounts for prior periods.&#148; Therefore, the change in accounting estimate was accounted for in 2013 since that was the period of change. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">Since GEO is a participant in the IRS Compliance Assurance Process or CAP program for 2012, the worthless stock deduction has been audited by
the IRS and the IRS agreed with the Company&#146;s treatment. The IRS review of the worthless stock deduction was finalized during the fourth quarter of 2013 with the issuance of a Notice of Proposed Adjustment in December of 2013. </P>
<P STYLE="margin-top:18pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman"><B><U>Impact of acceleration of tax depreciation on certain assets:</U> </B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">With the filing of the 2012 tax return on September&nbsp;14, 2013, GEO requested a catch up tax depreciation deduction from the IRS principally
with respect to certain security related assets specific to our business that had been classified with a more conservative tax life when originally placed in service. </P>

<p Style='page-break-before:always'>
<HR  SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">


 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Mr. Robert F. Telewicz, Jr. </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Senior Staff Accountant </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">June 26, 2014 </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"> Page
 7
 </P> <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">At the end of 2012, the Company was undergoing an audit by the IRS. The IRS was challenging
the tax recovery periods of certain security related assets placed in service during 2010 and 2011. As of the date the December&nbsp;31, 2012 balance sheet was prepared, the Company and the IRS were not in agreement as to the challenged tax recovery
periods used for these fixed assets. In the second quarter of 2013 after the filing of the annual report on Form 10-K for the year ended December&nbsp;31, 2012, the Company settled its differences with the IRS as to the allowable tax lives of these
fixed assets. The settled tax recovery periods were also applied in preparing a method change for similar assets. In 2013, the Company filed for an Automatic Change in Accounting Method with the IRS to retroactively change the tax recovery periods
of these fixed assets, which resulted in an acceleration of tax depreciation on GEO&#146;s 2012 income tax return and which was different from the tax depreciation used for the 2012 income tax provision. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">In addition, deductions for repairs and maintenance for previously capitalized asset costs were made under newly issued Treasury regulations.
These new regulations prompted the Company to change its method regarding the deductibility of certain repair costs which were previously capitalized. In 2013, the Company filed for an Automatic Change in Accounting Method with the IRS to
retroactively deduct certain repair costs, the impact of which was included in the 2012 income tax return but different from what was recorded in the 2012 tax provision. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">ASC 250-10-20, &#147;Changes in Accounting estimates result from new information.&#148; In this case, new information was obtained upon the
settlement of the issues with the IRS relating to the tax recovery periods of certain fixed assets specific to the Company&#146;s corrections and detention business as well as newly issued Treasury regulations. Therefore, the change in judgment was
related to new information and thus a change in accounting estimate. Based on ASC 250-10-45-17 as described above, the change in accounting estimate was accounted for in 2013 since that was the period of change. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">The automatic accounting method changes were audited by the IRS as part of the 2012 CAP audit and were accepted with no change during the
fourth quarter of 2013. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman"><B><U>Tax return to tax accrual items</U> </B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">This adjustment reflects differences between items that were estimated as of the date the December&nbsp;31, 2012 balance sheet was prepared and
the actual amounts of these items reflected on the Company&#146;s tax return. The tax return to tax accrual items reported under the caption &#147;Impact of REIT election&#148; in the rate reconciliation only included temporary differences which
would ordinarily not give rise to an effective tax rate impact if it was not for the REIT conversion. No permanent tax return to tax accrual items are included under this caption. </P>

<p Style='page-break-before:always'>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Mr. Robert F. Telewicz, Jr. </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Senior Staff Accountant </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">June 26, 2014 </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"> Page
 8
 </P> <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">Due to the fact that ASC 250-10-45-17 applies, the change in accounting estimate was
accounted for in 2013 since that was the period of change. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">GEO believes it is important to note that the $14.9 million adjustment reported
under the caption &#147;Impact of REIT election&#148; consisting of the worthless stock deduction, impact of acceleration of tax depreciation on certain assets and tax return to tax accrual items as discussed above would not ordinarily have an
effective income tax rate impact since they consist of a change from what was recorded, estimated or accrued to reflect tax basis differences. However, since the underlying assets and liabilities belong to legal entities that form part of the REIT
which is essentially not subject to tax, the related gross deferred tax items needed to also be revalued at a zero tax rate &#150; and thus impacted the effective tax rate. The zero income tax rate is a result of the REIT receiving a deduction for
dividends paid, which as a practical matter is generally larger than taxable income and therefore leaves no income subject to tax. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">The
impact of the REIT election amounts reported in 2013 related to items that were not reasonably knowable or readily accessible as of the date the December&nbsp;31, 2012 balance sheet was prepared. Therefore, this $14.9 million adjustment reflects
changes in estimates from the date the December&nbsp;31, 2012 balance sheet was prepared and the adjustment was recorded at the time in which information necessary to determine the impact was available and accessible in accordance with ASC
250-10-45-17. Each item described above was grouped under the caption &#147;Impact of REIT election&#148; because, if not for the REIT election, these items would only give rise to a timing difference and not a permanent difference, and therefore
would not impact the Company&#146;s effective tax rate disclosed in the rate reconciliation of the tax footnote. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">We believe the responses
provided above fully address the Staff&#146;s comments. If you have any questions, please call the undersigned at 305-982-5519. </P>

<p Style='page-break-before:always'>
<HR  SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">


 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Mr. Robert F. Telewicz, Jr. </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Senior Staff Accountant </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">June 26, 2014 </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"> Page
 9
 </P> <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">In connection with responding to the Staff&#146;s comments, GEO has acknowledged in Exhibit A
to this letter the following: </P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="3%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">GEO is responsible for the adequacy and accuracy of the disclosure in the filing; </TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="3%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">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></TABLE>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="3%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">GEO 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. </TD></TR></TABLE>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><DIV ALIGN="right">
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<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">Sincerely,</TD></TR>
<TR>
<TD HEIGHT="16"></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">AKERMAN LLP</TD></TR>
<TR>
<TD HEIGHT="16"></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman">/s/ Esther L. Moreno</P></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">Esther L. Moreno</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">For the Firm</TD></TR>
</TABLE></DIV> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="94%"></TD></TR>


<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">cc:&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top">Securities and Exchange Commission</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; font-size:10pt; font-family:Times New Roman">Jennifer Monick, Senior Staff Accountant</P></TD></TR>
<TR>
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top">The GEO Group, Inc.</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; font-size:10pt; font-family:Times New Roman">Brian R. Evans, Senior Vice President and Chief Financial Officer</P></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; font-size:10pt; font-family:Times New Roman">John J. Bulfin, Esq., Senior Vice President and General Counsel</P></TD></TR>
<TR>
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top">Akerman LLP</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; font-size:10pt; font-family:Times New Roman">Stephen K. Roddenberry, Esq.</P></TD></TR>
</TABLE>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="right"><B><U>EXHIBIT A </U></B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>THE GEO GROUP, INC. </B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>One
Park Place, Suite 700 </B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>621 NW 53<SUP STYLE="font-size:85%; vertical-align:top">rd</SUP> Street </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Boca Raton, FL 33487 </B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">June
26, 2014 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">In connection with its response to the United States Securities and Exchange Commission&#146;s comment letter, dated May&nbsp;30, 2014, The GEO
Group, Inc. (&#147;GEO&#148;) acknowledges the following: </P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="5%">&nbsp;</TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">GEO is responsible for the adequacy and accuracy of the disclosure in the filing; </TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="5%">&nbsp;</TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">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></TABLE>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="5%">&nbsp;</TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">GEO 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. </TD></TR></TABLE>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><DIV ALIGN="right">
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<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3"><B>The GEO Group, Inc.</B></TD></TR>
<TR>
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<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">By:</TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman">/s/ Brian R. Evans</P></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="top">Brian R. Evans</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom"><FONT STYLE="font-size:8pt">&nbsp;</FONT></TD>
<TD VALIGN="top">Senior Vice President and Chief Financial Officer</TD></TR>
</TABLE></DIV>
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