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<SEC-DOCUMENT>0000105418-04-000040.txt : 20040929
<SEC-HEADER>0000105418-04-000040.hdr.sgml : 20040929
<ACCEPTANCE-DATETIME>20040929164624
ACCESSION NUMBER:		0000105418-04-000040
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20040929
ITEM INFORMATION:		Changes in Registrant.s Certifying Accountant
FILED AS OF DATE:		20040929
DATE AS OF CHANGE:		20040929

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			WEIS MARKETS INC
		CENTRAL INDEX KEY:			0000105418
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-GROCERY STORES [5411]
		IRS NUMBER:				240755415
		STATE OF INCORPORATION:			PA
		FISCAL YEAR END:			1226

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-05039
		FILM NUMBER:		041053247

	BUSINESS ADDRESS:	
		STREET 1:		1000 S SECOND ST
		STREET 2:		PO BOX 471
		CITY:			SUNBURY
		STATE:			PA
		ZIP:			17801
		BUSINESS PHONE:		570-286-4571

	MAIL ADDRESS:	
		STREET 1:		1000 S SECOND ST
		STREET 2:		PO BOX 471
		CITY:			SUNBURY
		STATE:			PA
		ZIP:			17801
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>weis8k09232004.htm
<DESCRIPTION>WEIS MARKETS, INC. FORM 8-K ITEM 4 09/23/2004
<TEXT>
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<body bgcolor="#FFFFFF">
    <p align="center"><font face="Times New Roman"><b>UNITED
    STATES<br clear="left">
     SECURITIES AND EXCHANGE&nbsp;COMMISSION<br clear=
    "left"></b></font>Washington, D.C. 20549<font size="3"
          face="Times New Roman"><b><br clear=
          "left"></b></font></p>

    <p align="center"><font size="4"
          face="Times New Roman"><b>FORM 8-K</b></font></p>

    <p align="center"><font size="3"
          face="Times New Roman"><b>CURRENT REPORT<br clear="left">
     Pursuant to Section 13 OR 15(d) of The Securities Exchange Act
    of 1934</b><br clear="left"></font></p>

    <p align="center"><font size="3"
          face="Times New Roman"><b><u>September 23,
          2004</u></b></font><font size="3"
          face="Times New Roman"><br clear="left">
     Date of Report (Date of earliest event reported)<br clear=
    "left"></font><font size="3"
          face=
          "Times New Roman">______________________________________________________</font></p>

    <p align="center"><font size="5"
          face="Times New Roman"><b>WEIS MARKETS,
          INC.</b></font><font size="3"
          face="Times New Roman"><br clear="left">
     (Exact name of registrant as specified in its
    charter)<br clear="left"></font> <font size="3"
          face=
          "Times New Roman">______________________________________________________</font></p>

    <p align="center">&nbsp;</p>

    <p align="center"><font face=
    "Times New Roman"><b>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
    <u>Pennsylvania</u></b>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
    <b><u>1-5039</u>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
    <u>24-0755415</u></b><br clear="left"></font><font size="3"
          face="Times New Roman">(State or other
          jurisdiction&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(Commission&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(IRS
          Employer<br clear="left">
     &nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;of
    incorporation)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;File
    Number)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Identification
    No.)<br clear="left"></font></p>

    <p align="center"><font face="Times New Roman"><b><u>1000 South
    Second Street, Sunbury, PA 17801</u></b><br clear="left">
     (Address of principal executive offices) (Zip
        Code)<br clear="left"></font></p>

    <p align="center"><font face="Times New Roman"><b><u>(570)
    286-4571</u></b><br clear="left">
     Registrant's telephone number, including area
        code<br clear="left"></font></p>

    <p align="center"><font face=
    "Times New Roman"><b><u>N/A</u></b><br clear=
    "left"></font>(Former name or former address, if changed since
    last report.)</p>

    <p align="center">&nbsp;</p>

    <p><font face="Times New Roman">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):</font></p>

    <p><font face="Times New Roman">[ ] Written communications
    pursuant to Rule 425 under the Securities Act (17 CFR
    230.425)<br clear="left">
     [ ] Soliciting material pursuant to Rule 14a-12 under the
    Exchange Act (17 CFR 240.14a-12)<br clear="left">
     [ ] Pre-commencement communications pursuant to Rule 14d-2(b)
    under the Exchange Act (17 CFR 240.14d-2(b))<br clear="left">
     [ ] Pre-commencement communications pursuant to Rule 13e-4(c)
    under the Exchange Act (17 CFR 240.13e-4(c))</font></p>

    <p style="PAGE-BREAK-BEFORE: always">&nbsp;</p>
    <hr align="center"
        width="100%"
        color="#999999"
        size="3">

    <p><font face="Times New Roman"><b>Section 4 - Matters Related
    to Accountants and Financial Statements</b></font></p>

    <p><font face="Times New Roman"><b>Item 4.01 Changes in
    Registrant's Certifying Accountant.</b></font></p>

    <p><font size="3">On September 23, 2004, Ernst &amp; Young LLP
    ("E&amp;Y") notified</font> <font size="3">Weis Markets, Inc.
    (the&nbsp;"Registrant")</font> <font size="3">that they did not
    wish to submit a proposal for the 2005 audit engagement and had
    also decided to&nbsp;resign as auditors for fiscal year 2004
    effective immediately. The reports on the Registrant's
    financial statements from E&amp;Y for the past two years, or
    any year prior to that period, have not contained an adverse
    opinion or a disclaimer of opinion, nor were they qualified or
    modified as to uncertainty, audit scope, or accounting
    principles.&nbsp;&nbsp;There have been no disagreements with
    E&amp;Y on any matter of accounting principles or practices,
    financial statement disclosure, or auditing scope or procedure
    during the two most recent fiscal years, any subsequent interim
    period through the date of resignation or in any of the years
    prior to that period, which, if not resolved to the
    satisfaction of E&amp;Y, would have caused it to make reference
    to the subject matter of the disagreement in connection with
    its report.<br clear="left"></font></p>

    <p><font size="3">The Registrant provided E&amp;Y with a copy
    of the disclosures it is making in this report in response to
    Item 304(a) of Regulation S-K, and requested that E&amp;Y
    furnish the Registrant with a letter addressed to the
    Securities and Exchange Commission stating whether it agrees
    with the statements made by the Registrant in response to Item
    304(a) and, if not, stating the respects in which it does not
    agree. A copy of E&amp;Y's letter is attached hereto as Exhibit
    16.<br clear="left"></font></p>

    <p>On September 24, 2004, the Audit Committee of the Registrant
    engaged Grant Thornton LLP as the Registrant's independent
    accountant. The Registrant did not, nor did anyone on its
    behalf, consult Grant Thornton LLP during the Registrant's two
    (2) most recent fiscal years and during the subsequent interim
    period prior to the Registrant's engagement of Grant Thornton
    LLP regarding the application of accounting principles to a
    specified transaction (completed or proposed) or the type of
    audit opinion that might be rendered on the Registrant's
    financial statements. The Audit Committee's decision was based
    upon a review of competitive bids submitted from various
    accounting firms per requests made by the Registrant earlier in
    the year.</p><br clear="left">


    <p>Grant Thornton LLP informed the Registrant that it has
    completed client acceptance procedures and has accepted the
    audit engagement. The Registrant provided Grant Thornton LLP
    with a copy of this disclosure before it was filed with the
    Commission.<font size="3"><br clear="left"></font></p>

    <p><font face="Times New Roman"><b>Section 9 - Financial
    Statements and Exhibits Item 9.01 Financial Statements and
    Exhibits.</b></font></p>

    <p><font face="Times New Roman">(c)
          Exhibit.</font><font size="3"><br clear=
          "left"></font>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;16&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Letter
          regarding change in certifying accountant from Ernst
          &amp; Young LLP.</p>

    <p style="PAGE-BREAK-BEFORE: always">&nbsp;</p>
    <hr align="center"
        width="100%"
        color="#999999"
        size="3">

    <p align="center"><font face=
    "Times New Roman"><b>SIGNATURES</b></font></p>

    <p><font face="Times New Roman">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.</font></p>

    <p align="right"><font face="Times New Roman">WEIS MARKETS,
    INC.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></p>

    <p align="right">&nbsp;</p>

    <p align="right">&nbsp;</p>

    <p><font face="Times New Roman">Dated: September 29,
    2004</font></p>

    <p align="right"><font face="Times New Roman">By: <u>&nbsp;/s/
    William R.
    Mills&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br clear="left">
    </font> William R.
    Mills&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
    &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br clear="left">

     Senior Vice President and
    Treasurer/CFO&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</p>

    <p align="right">&nbsp;</p>

    <p align="right">&nbsp;</p>

    <p style="PAGE-BREAK-BEFORE: always">&nbsp;</p>
    <hr align="center"
        width="100%"
        color="#999999"
        size="3">

    <p align="center"><b>EXHIBIT INDEX</b></p>

    <p align="center">&nbsp;</p>

    <p align="center"><font face=
    "Times New Roman"><b><u>Exhibit&nbsp;No.</u>&nbsp;<u>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Description</u></b></font>
    <u>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u></p>

    <p align="center">
    16&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Letter
    regarding change in certifying accountant from Ernst &amp;
    Young
    LLP.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</p>

    <p style="PAGE-BREAK-BEFORE: always">&nbsp;</p>
    <hr align="center"
        width="100%"
        color="#999999"
        size="3">

    <p align="center"><b>FORM 8-K EXHIBIT 16</b></p>

    <p><font size="5"><b><i>Ernst &amp; Young</i></b></font></p>

    <p align="right"><font size=
    "2"><b>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</b>Ernst
    &amp; Young
    LLP&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Phone:
    (410) 539-7940&nbsp;&nbsp;&nbsp;&nbsp;<br clear="left">
     &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;621
    East Pratt Street
    &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Fax:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(410)
    783-3832&nbsp;&nbsp;&nbsp;&nbsp;<br clear="left">
     &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Baltimore,
    Maryland
    21202&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
    <u>www.ey.com</u><b>&nbsp;&nbsp;&nbsp;&nbsp;<br clear=
    "left"></b></font></p>

    <p><b>September 28, 2004</b></p>

    <p><b>Securities and Exchange Commission<br clear="left">
     450 Fifth Street, N.W.<br clear="left">
     Washington, DC 20549<br clear="left"></b></p>

    <p><b>Gentlemen:</b></p>

    <p><b>We have read Item 4.01 of Form 8-K dated September 23,
    2004, of Weis Markets, Inc. and are in agreement with the
    statements contained in the first and second paragraphs
    therein. We have no basis to agree or disagree with other
    statements of the registrant contained therein.</b></p>

    <p>
    <b>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;/s/Ernst
    &amp; Young LLP</b></p>
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