<SEC-DOCUMENT>0001140361-13-046774.txt : 20140131
<SEC-HEADER>0001140361-13-046774.hdr.sgml : 20140131
<ACCEPTANCE-DATETIME>20131218170943
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001140361-13-046774
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20131218

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			LA-Z-BOY INC
		CENTRAL INDEX KEY:			0000057131
		STANDARD INDUSTRIAL CLASSIFICATION:	HOUSEHOLD FURNITURE [2510]
		IRS NUMBER:				380751137
		STATE OF INCORPORATION:			MI
		FISCAL YEAR END:			0425

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1284 N TELEGRAPH RD
		CITY:			MONROE
		STATE:			MI
		ZIP:			48162
		BUSINESS PHONE:		7342421444

	MAIL ADDRESS:	
		STREET 1:		1284 N TELEGRAPH RD
		CITY:			MONROE
		STATE:			MI
		ZIP:			48162

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	LA Z BOY CHAIR CO
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<html>
<head>
<title></title>
<!--Licensed to: Thomson Reuters Accelus
    Document created using Disclosure Solutions PROFILE 2.5.1.0
    Copyright 1995 - 2013 Thomson Reuters Accelus.  All rights reserved.-->
</head>
<body style="FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt" bgcolor="#ffffff" text="#000000">
<div>
<hr style="HEIGHT: 4px; COLOR: #000000" noshade="noshade">
</div>

<div style="TEXT-ALIGN: center"><img src="logo1.jpg"></div>

<div>&#160;</div>

<div>
<table style="WIDTH: 100%; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt" border="0" cellspacing="0" cellpadding="0">
<tr>
<td style="WIDTH: 80%; VERTICAL-ALIGN: top">
<div style="TEXT-ALIGN: left; FONT-FAMILY: ''Times New Roman'', Times, serif; FONT-SIZE: 10pt">LOUIS M. &#8220;MIKE&#8221; RICCIO, JR.</div>
</td>
<td style="WIDTH: 20%; VERTICAL-ALIGN: top">
<div style="TEXT-ALIGN: left; FONT-FAMILY: ''Times New Roman'', Times, serif; FONT-SIZE: 10pt">1284 N. TELEGRAPH ROAD</div>
</td>
</tr>

<tr>
<td style="WIDTH: 80%; VERTICAL-ALIGN: top">
<div style="TEXT-ALIGN: left; FONT-FAMILY: ''Times New Roman'', Times, serif; FONT-SIZE: 10pt">Senior Vice President &amp;</div>
</td>
<td style="WIDTH: 20%; WHITE-SPACE: nowrap; VERTICAL-ALIGN: top">
<div style="TEXT-ALIGN: left; FONT-FAMILY: ''Times New Roman'', Times, serif; FONT-SIZE: 10pt">MONROE, MICHIGAN 48162-3390</div>
</td>
</tr>

<tr>
<td style="WIDTH: 80%; VERTICAL-ALIGN: top">
<div style="TEXT-ALIGN: left; FONT-FAMILY: ''Times New Roman'', Times, serif; FONT-SIZE: 10pt">Chief Financial Officer</div>
</td>
<td style="WIDTH: 20%; VERTICAL-ALIGN: top">
<div style="TEXT-ALIGN: left; FONT-FAMILY: ''Times New Roman'', Times, serif; FONT-SIZE: 10pt">Phone: 734-384-5712</div>
</td>
</tr>

<tr>
<td style="WIDTH: 80%; VERTICAL-ALIGN: top">
<div>&#160;</div>
</td>
<td style="WIDTH: 20%; VERTICAL-ALIGN: top">
<div style="TEXT-ALIGN: left; FONT-FAMILY: ''Times New Roman'', Times, serif; FONT-SIZE: 10pt">Mike.riccio@la-z-boy.com</div>
</td>
</tr>
</table>

<div><br>
</div>

<div style="TEXT-ALIGN: justify; FONT-FAMILY: ''Times New Roman'', Times, serif; FONT-SIZE: 10pt">December 18, 2013</div>

<div><br>
</div>

<div style="TEXT-ALIGN: justify; FONT-FAMILY: ''Times New Roman'', Times, serif; FONT-SIZE: 10pt">United States Securities and Exchange Commission</div>

<div style="TEXT-ALIGN: justify; FONT-FAMILY: ''Times New Roman'', Times, serif; FONT-SIZE: 10pt">Division of Corporation Finance</div>

<div style="TEXT-ALIGN: justify; FONT-FAMILY: ''Times New Roman'', Times, serif; FONT-SIZE: 10pt">100 F Street, N.E.</div>

<div style="TEXT-ALIGN: justify; FONT-FAMILY: ''Times New Roman'', Times, serif; FONT-SIZE: 10pt">Washington, D.C. 20549-4631</div>

<div><br>
</div>

<div style="TEXT-ALIGN: justify; FONT-FAMILY: ''Times New Roman'', Times, serif; FONT-SIZE: 10pt">Attn: John Cash, Branch Chief</div>

<div><br>
</div>

<div style="TEXT-ALIGN: justify">
<table style="WIDTH: 100%; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt" class="DSPFListTable" cellspacing="0" cellpadding="0">
<tr>
<td style="WIDTH: 36pt; FONT-FAMILY: ''Times New Roman'', Times, serif; FONT-SIZE: 10pt; VERTICAL-ALIGN: top; FONT-WEIGHT: bold; align: right">Re:</td>
<td style="TEXT-ALIGN: justify; WIDTH: auto; FONT-FAMILY: ''Times New Roman'', Times, serif; FONT-SIZE: 10pt; VERTICAL-ALIGN: top; FONT-WEIGHT: bold">La-Z-Boy, Incorporated</td>
</tr>
</table>
</div>

<div style="TEXT-ALIGN: justify; TEXT-INDENT: 36pt; FONT-FAMILY: ''Times New Roman'', Times, serif; FONT-SIZE: 10pt; FONT-WEIGHT: bold">Form 10-K for the fiscal year ended April 27, 2013</div>

<div style="TEXT-ALIGN: justify; TEXT-INDENT: 36pt; FONT-FAMILY: ''Times New Roman'', Times, serif; FONT-SIZE: 10pt; FONT-WEIGHT: bold">Filed June 18, 2013</div>

<div style="TEXT-ALIGN: justify; TEXT-INDENT: 36pt; FONT-FAMILY: ''Times New Roman'', Times, serif; FONT-SIZE: 10pt; FONT-WEIGHT: bold">Form 10-Q for the quarter ended October 26, 2013</div>

<div style="TEXT-ALIGN: justify; FONT-FAMILY: ''Times New Roman'', Times, serif; MARGIN-LEFT: 36pt; FONT-SIZE: 10pt; FONT-WEIGHT: bold">Filed November 19, 2013</div>

<div style="TEXT-ALIGN: justify; TEXT-INDENT: 36pt; FONT-FAMILY: ''Times New Roman'', Times, serif; FONT-SIZE: 10pt; FONT-WEIGHT: bold">File No. 1-9656</div>

<div><br>
</div>

<div style="TEXT-ALIGN: justify; FONT-FAMILY: ''Times New Roman'', Times, serif; FONT-SIZE: 10pt">Dear Mr. Cash:</div>

<div><br>
</div>

<div style="TEXT-ALIGN: justify; FONT-FAMILY: ''Times New Roman'', Times, serif; FONT-SIZE: 10pt">This letter is being sent in response to the comment of the staff (the &#8220;Staff&#8221;) of the Securities and Exchange Commission (the &#8220;Commission&#8221;) with respect to the above referenced Form 10-K and subsequent filings, provided in the letter dated December 6, 2013 (the &#8220;Comment Letter&#8221;), addressed to Mr. Louis M. Riccio, Jr., La-Z-Boy Incorporated&#8217;s Senior Vice President and Chief Financial Officer.</div>

<div style="TEXT-ALIGN: justify; FONT-FAMILY: ''Times New Roman'', Times, serif; FONT-SIZE: 10pt">For convenience of reference, we have set forth your comment below, followed by our response.</div>

<div><br>
</div>

<div style="TEXT-ALIGN: justify; FONT-FAMILY: ''Times New Roman'', Times, serif; FONT-SIZE: 10pt"><u>Form 10-Q for the quarter ended October 26, 2013</u></div>

<div style="TEXT-ALIGN: justify; FONT-FAMILY: ''Times New Roman'', Times, serif; FONT-SIZE: 10pt"><u>Item 2. Management&#8217;s Discussion and Analysis of Financial Condition and Results of Operations, page 19</u></div>

<div style="TEXT-ALIGN: justify; FONT-FAMILY: ''Times New Roman'', Times, serif; FONT-SIZE: 10pt"><u>Results of Operations, page 21</u></div>

<div><br>
</div>

<div style="TEXT-ALIGN: justify">
<table style="WIDTH: 100%; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt" class="DSPFListTable" cellspacing="0" cellpadding="0">
<tr>
<td style="WIDTH: 36pt; FONT-FAMILY: ''Times New Roman'', Times, serif; FONT-SIZE: 10pt; VERTICAL-ALIGN: top; align: right">1.</td>
<td style="TEXT-ALIGN: justify; WIDTH: auto; FONT-FAMILY: ''Times New Roman'', Times, serif; FONT-SIZE: 10pt; VERTICAL-ALIGN: top">In future annual and quarterly filings please provide a more robust discussion of your results that identifies, explains, and quantifies the factors that impacted your results during each period. For example, we note that consolidated sales, upholstery sales, and retail sales benefited from increased volumes, favorable product mix, and increased selling prices without quantification of each factor and without explanation of the reasons for the changes. In addition, we note casegoods sales showed &#8220;continued weakness&#8221; without further explanation. To the extent practicable, please further explain the underlying reasons for changes and quantify the impact that the factors you identify had on your results. See Item 303 of Regulations S-K and SEC Release No. 33-8350.</td>
</tr>
</table>
</div>

<div style="MARGIN-TOP: 10pt; MARGIN-BOTTOM: 10pt; CLEAR: both" id="DSPFPageBreakArea">
<hr style="PAGE-BREAK-AFTER: always; BORDER-RIGHT-WIDTH: 0px; BACKGROUND-COLOR: #000000; MARGIN: 4px 0px; WIDTH: 100%; BORDER-TOP-WIDTH: 0px; BORDER-BOTTOM-WIDTH: 0px; HEIGHT: 2px; COLOR: #000000; CLEAR: both; BORDER-LEFT-WIDTH: 0px" id="DSPFPageBreak" noshade="noshade">
</div>

<div style="TEXT-ALIGN: left; FONT-STYLE: italic; TEXT-INDENT: 36pt; FONT-FAMILY: ''Times New Roman'', Times, serif; FONT-SIZE: 10pt"><u>Response:</u></div>

<div style="TEXT-ALIGN: left; FONT-STYLE: italic; FONT-FAMILY: ''Times New Roman'', Times, serif; MARGIN-LEFT: 36pt; FONT-SIZE: 10pt">To the extent practicable, and consistent with the requirements of Item 303 of Regulation S-K, we will provide a more robust discussion of our results that identify, explain, and quantify the factors that impacted our results during the period in our future filings, beginning with our Form 10-Q for our fiscal 2014 third quarter.</div>

<div><br>
</div>

<div style="TEXT-ALIGN: justify; FONT-FAMILY: ''Times New Roman'', Times, serif; FONT-SIZE: 10pt">In connection with your comment and our response, we acknowledge that:</div>

<div><br>
</div>

<div style="TEXT-ALIGN: justify">
<table style="WIDTH: 100%; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt" class="DSPFListTable" cellspacing="0" cellpadding="0">
<tr>
<td style="WIDTH: 18pt"></td>
<td style="WIDTH: 18pt; FONT-FAMILY: Symbol, serif; FONT-SIZE: 10pt; VERTICAL-ALIGN: top; align: right">&#183;</td>
<td style="TEXT-ALIGN: justify; WIDTH: auto; FONT-FAMILY: ''Times New Roman'', Times, serif; FONT-SIZE: 10pt; VERTICAL-ALIGN: top">We are responsible for the adequacy and accuracy of the disclosure in our filings;</td>
</tr>
</table>
</div>

<div style="TEXT-ALIGN: justify">
<table style="WIDTH: 100%; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt" class="DSPFListTable" cellspacing="0" cellpadding="0">
<tr>
<td style="WIDTH: 18pt"></td>
<td style="WIDTH: 18pt; FONT-FAMILY: Symbol, serif; FONT-SIZE: 10pt; VERTICAL-ALIGN: top; align: right">&#183;</td>
<td style="TEXT-ALIGN: justify; WIDTH: auto; FONT-FAMILY: ''Times New Roman'', Times, serif; FONT-SIZE: 10pt; VERTICAL-ALIGN: 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>
</div>

<div style="TEXT-ALIGN: justify">
<table style="WIDTH: 100%; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt" class="DSPFListTable" cellspacing="0" cellpadding="0">
<tr>
<td style="WIDTH: 18pt"></td>
<td style="WIDTH: 18pt; FONT-FAMILY: Symbol, serif; FONT-SIZE: 10pt; VERTICAL-ALIGN: top; align: right">&#183;</td>
<td style="TEXT-ALIGN: justify; WIDTH: auto; FONT-FAMILY: ''Times New Roman'', Times, serif; FONT-SIZE: 10pt; VERTICAL-ALIGN: top">We 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>
</div>

<div><br>
</div>

<div style="TEXT-ALIGN: justify; FONT-FAMILY: ''Times New Roman'', Times, serif; FONT-SIZE: 10pt">Please contact me with any questions or further comments that you may have.</div>

<div><br>
</div>

<div style="TEXT-ALIGN: justify; FONT-FAMILY: ''Times New Roman'', Times, serif; FONT-SIZE: 10pt">Very truly yours,</div>

<div><br>
</div>

<div style="TEXT-ALIGN: justify; FONT-FAMILY: ''Times New Roman'', Times, serif; FONT-SIZE: 10pt"><u>/s/ Louis M. Riccio, Jr.</u></div>

<div style="TEXT-ALIGN: justify; FONT-FAMILY: ''Times New Roman'', Times, serif; FONT-SIZE: 10pt">Louis M. Riccio, Jr.</div>

<div style="TEXT-ALIGN: justify; FONT-FAMILY: ''Times New Roman'', Times, serif; FONT-SIZE: 10pt">Senior Vice President and Chief Financial Officer</div>

<div style="TEXT-ALIGN: justify; FONT-FAMILY: ''Times New Roman'', Times, serif; FONT-SIZE: 10pt">&#160;</div>

<div style="TEXT-ALIGN: justify; FONT-FAMILY: ''Times New Roman'', Times, serif; FONT-SIZE: 10pt">&#160;</div>

<div style="TEXT-ALIGN: justify; FONT-FAMILY: ''Times New Roman'', Times, serif; FONT-SIZE: 10pt">
<hr style="HEIGHT: 2px; COLOR: #000000" noshade="noshade">
</div>
</div>
</body>
</html>

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>logo1.jpg
<TEXT>
begin 644 logo1.jpg
M_]C_X``02D9)1@`!`0$`8`!@``#_VP!#``(!`0(!`0("`@("`@("`P4#`P,#
M`P8$!`,%!P8'!P<&!P<("0L)"`@*"`<'"@T*"@L,#`P,!PD.#PT,#@L,#`S_
MVP!#`0("`@,#`P8#`P8,"`<(#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`P,
M#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`S_P``1"``X`1`#`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#]^GE5.IH2
M97/!KX9_X*?_`/!1?QO^QU^T/\"/"7A:S\-W>F?%36&TS5)=2MI99K)1<6T?
MF0E)%&=L[<,",J*^N/#WBM;ZZ=4?<JL1UH`["BF02>9&#3Z`"BBB@`)P*8;E
M%.":X[X]_&31_@+\(O$WC+7KH6>C>%],N-3O)3_"D2%L#U)("@=RP%?FY_P2
M[_X+A^,_VOOCQJ'@OXH:!H'A6ZU/15UGPQ]@M9H#J$88E]QED;=F+#*5X.R3
MT%`'ZK*X?H:6N6\(^+4U:)65@P:NH1MZ@T`+03@<T5Q7QV^.WAO]GGX::KXL
M\5ZG%I6AZ/%YD\S\LQ/"QHO5Y&/"J.23]35TZ<JDU3@KMZ)+JS.K5A2@ZE1I
M12NV]DD=-KGB"UT'3I[N[N(+6UM8S+---(L<<*`9+,S$!0/4G%?`_P"U=_P7
ML^'WPJO;G2?`%A-\0]6A)1KM)?LVDQ,/27!>;_@"[?1J^??B=_P41^%_[?UE
MK]G\9/%?C_X>>%+34E&@>'_#4?G?VA;B,$S7Y$;B23?T7(5>0`<;JF_9<_8"
M_90_;&\=W'AWP'XP^,VI7EE:F[NI9K&.WMK2,'`+R-;A5+'A1U.#CH<?H^6<
M+8/`Q>(SVG4?+JU&+Y%ZR6_R:UTNS\FS?C/'9C*.&X<J4ES:)RG'G?I![?--
MVULCRCX@_P#!<3X^>,[]Y+#5O#WAFV8Y2#3])CDV#T+S>8Q^O%=7^S5_P7'^
M(_ASQK8V?Q'DT[Q)X>NIEBN+R&S2UO;$,<>:/+PCJO4J5!(S@YKYO_;1\$?#
M+X9?'/4?#?PLU/7=>T'0R;2ZU74KB*5;VZ5B)#!Y:*/*7[H8YW$,1QC/F&B:
M)/XEUFTT^V0R7%],D$:@=2Q`_K7Z>N&\DQ.!YOJT81<;W:M)*V]]T^N_J?CG
M^MW$6$S+D^M2G.,K6YN:+=]K;-=-%Z']'/PS^+=OXJA1XIE=7`(*G(8>HKTZ
MPNA<PA@<YKXB_8XU2YCL[*W+LR6\21`GN%4#^E?9WAB0FQ4FOYGDDF[;']?1
M;LK[FJSA!R:A-_&I^\/SKX>_X+0_\%%/B'^P)I?PO;X>Z5X5UB^\?:U/HLL&
MMQ2LB.$C,3*T<B;<L^#G(QSQBO&]5_:T_P""@.G7CPR?#7X#-,C%3&FL2$L1
MV'[^D78_49+Z-SPP_.I0P8<&O@S_`()D_P#!4B^_;>\$>)%\3^'+?PEXS\$Z
MM_9&LV5M,TMJ[X;$D1;YARCJ5)."O!((K[5\+^(5U.%2&SNZ4"-^B@'(HH`*
M8\ZQ]2*\M_;-_:\\(_L._L^ZY\1?&EQ-'H^CJJ);VZAKG4+ASMBMX@2`7=O4
M@``DD`$U\!>'_P#@H)^W+^U!X<A\:?#_`.$?PL\#^"M37[3I,'BJ_D;4-1MS
MRDG+IPPZ-L0'.1D<T`?J8M]&Q^\/SJ57#=#7YN_L=?\`!8+Q'XZ_:!D^#'QO
M\")\-/BD(C-8?9IS+IFN*%+?NF8DJQ569<,ZN%8`AAMK[P\)>.$U1`0^:`.S
MHID$PGC!%/H`*8TZH>35'Q;'J$WAR]CTFYM;/5'@<6D]S`9X(I<?(SH&4LH.
M,@,"1T(KX'_8C_X*G^-OB#^U%X\^!7QYT'0/!GQ7\-S^;H\6DI+'8Z[:JN6,
M)E=F=BN)4(.&C8\91A0!^@WVA/6C[0N>M?GFG_!43QM\>O\`@H?+\)/@[:>&
M+SP+X*@W>._%6IVTMRMG,'(:"T*2(K/D"(;L@N)#]U#G[0T+QRNISXC8X)XH
M`_,K_@OG,R_MF_LCD9)'B:0C'_7Y8U^@7PLU25KR0.DF=QZ@^M>+_P#!2O\`
MX)J^$_V\]3\,7_BG5?%6FS>#UN!IXT>YBM_FF*%F9FC9LCRUQ@C'-?+-I_P0
MG\"1SE7\>?&A1G^#Q(!_[3H&?K5INN1E=A/S+P1Z'WK4BE$JY%?+7[#7[/5E
M^R7\&[+P-HNIZ_K&F65Y<WD=UK-R+B\9IY/,97D`&X`G`..F!7TOH4ADMP30
M(T*;*X1":=4-^2+=L=<4`?EC_P`''?[1&L>(_"W@O]GCP98ZKKOB/XC7(UC6
M=.TI#)>2:7:L66)0.ADD1FYXQ;DGBO@_]LCXO^-8O'7PV^)N@?`GQO\`"F3X
M.V]O8I=7V)+:2QA95@AD*HN,9="3P1,17[`>(OV`O#NE_MD^(_CFVI^(M8\:
M^(=-_L=4OI8GL]*M0$41VJ+&&C^5,9+$G>^>6-+\1?V4+3XL>!M;T'5H#-IV
MO6<MC=(0"3'(I4D9R,C.1Z$"@=S;_8U^/FG?&?X::!XFTF?S=+\0645[;'.2
MJN,E#_M*<J?=37TYHUT+FV!S7QI^P]^Q59_L6?#Z'P=H6K>(-6T6VNI+FV&K
M2QRRVOF'+HK(B_(6RV"#@L<=:^O/"@=;=0?04"-:[F\J/`Y)X`K\+/\`@L3^
MW)=_M2?M"WGA?2;QCX%\"74EE9QHW[O4+Q24GNF]<'*)Z*I(^^:_:SXQW=]:
M_#K7VTP,=373+HV87[QF$+^7CWW8K^9,F0DF;>9B29-_WMV?FS[YSFOU;PMR
MRC6Q-7&5-94[*/DY7N_N5EZL_%/&?.*]#"4<!2=HU6W)]U&UEZ7=WZ(Z'X4_
M"O7OC?\`$C1O"7A?3Y-3U[7KA;6SMU[L>2S'^%%`+,QX"J37WA^V)\7O#O\`
MP2^_9G'[.WPSU2"Y^(?B.`7/CWQ%;L$FA\Q.858<JSJ=JKUCBY^])FOE;]C/
M]M_Q!^P[XFU36_"GAWPEJ>MZI"MM]OUBUFGFM(<Y:.'9*@4.<%C@D[5&<"O>
MM/\`^"W/Q;\;^(A!;?#CX4ZOJM\^0B>'9IIYV/<_OB3]37WV?8;,*^+A)THS
MP]/WK.:CS2Z.5T_=CT7?5Z'YCPUC,KPV!G%5I0Q57W;J#ERQ>ZC9KWI=7T6B
M/AR/;Y8*8V#@$=..U?3W[$7[-EU>ZK;^)=3MG6248T^%UPR*>#*1V)'"^Q)[
MBOH;Q)\/O$_[8WB'PSXE^*'A[PEI.I>'H)8K+2/#]JT-J!(ZOON`68/("O`4
M[?7.*^E?@-^SG]GN8Y98<#(/W:^#XNX]EB<,\#A5RN5U-IW5OY8O2Z?5_)7/
MTO@7PRCA,6LSQKYE&SIIKE=[?%)7=FNBO>^KML=U^RY\,6T:PAD9-IP#TKZ8
MTBU^SV0'2N?\"^#X](LXT5``HKK`@1,"OR<_;C\FO^#GNQGU;1_V>K2VNY+&
MYNO&=Q!#=1C+VSM'`JR*.Y4D,/<5Y]XL_8$^.46KW-O)^U5\1KB7<R&62PQN
M.2,G$V1^!K[W_P""E?\`P3E\(_\`!0?0O#=GXOU7Q/IL'A&ZGO;$:-<10,\L
MJ*A9V>-R<!1@#&#S7Q+K7_!!GP/;7C1CQM\7I4)(._7U;/U_=T#.&_X(P^+(
M/`VK_$[X8_8M/EUKP;KAFU#7[*5Y5\0EI)(A(Y8GYE,9`P<8/3.2?UT^#M^U
MQID)))Z5\>?LD?L`^$OV2_#TVD>#=+N;=+Z99[Z\NYC/=WKJ"%+N0.%!.%``
M&3QDDU]F_"[P^^EV4:$$$>U`,]$B_P!6*=21C"`4M`C\R?\`@Z(\(:OKO[%'
M@_6K6WGO="\*^,K:]UR",$CR'AEB1F']W>P3)X!D'K7M/P]^*VA_'WP7H?B'
MPA?6VJ>'-4LXI+.2T8,D2;`!$0/N,F-I0X*E<8KZC^*G@/3?B+X1U+1=9TZS
MU?1]5MWM;VRNX5E@NHG&&1T/!4BOS1^)'_!O_P##'2/$E[<^#O$OQ.\!Z=?.
M7FTW1M<(M>>R[U+`?5FP*!GD7_!0+6-+^+O_``5J_9R\*>"KFWU3Q5X-N#>:
M_/9,)/[-@$Z3F.5UZ%(HY68'[OFJ#@MBOTI^%&LR_P!H[,L4SQ[5\^_LF_\`
M!.[X?_L:V5ZO@G0KA=7U1?+OM:U&<W>HW:YR4,A`"H3R50*">3FOJ#X7>`Y+
M&1974YH!GKWAZ0R6BD]<5H53TBV^SVX'3BKE`B.XC\V(BOR__P"#C_\`9TTN
M#]G"P^.6F3WFA?$3X::A:6NGZMI[F&XFMKB<1F)W7#?(S[T8'*DL.C&OU$KQ
M/]O#]C_P]^W'^S]J7P[\4WNLZ?H6JW-O<W$NERQQ7+&"02(H9T<`;@,\9P,9
MH&CX?_X)P_`G2?V;_P!E3P?:Z'$[77BRPMO$&KWL@_?7]S<1+(2Q_NHK;%'8
M#/4FON+X/Z/+);)*^26KA?!?[/-O\+_"?A[PU8275U8>&]/@TRVFN=IFDBA0
M1H7*@*6VJ,D`9]*]Q^'VA"PM8U*_=%`C<U?PXE]G(!SVQ6*WP\@9R?*7)K>N
MO&FCV/BRTT";5-/BUR_MY+NVT][A!=7$,959)4C)W,BET#,!@%USU%:>*`.;
MTWP;':,"%`^E;]K;"W0`=JS_`!OXZT3X9^%;S7?$>KZ9H&B:<GF7>H:A=):V
MMJN0-SR.0JC)`R3W%(WCO1%UO3--.KZ:-1UJ"2ZT^V^TIYU]#&%+R1+G+HH=
M,LN0-ZYZB@#6ILD8D7!IU0W]_!I5C-<W,T5O;6Z-+++*X1(D4$LS,>```22>
ME`&=?>'4N),D#\J2/PQ&J8VC\JY_X7?M,?#KXWZA<VG@WQWX0\5W=F"T\.DZ
MO;WDD2YQN*QL3MS_`!=/>NXH`P1X4C67<`OY5K65D+5`!4/B7Q-IO@S0+O5=
M8U"QTK2]/B:>ZO+R=8+>VC49+N[$*JCN20!6#\)_CQX)^/&FW5YX)\7>&_%M
MK8R"*YETC48KQ;=R,A7\MCM)'(!QD<B@#9\1VAGMB5R#[5^;W[9W_!(GP=\2
MO'6H>)-$;4?#&HZE*T]W'8A'M9Y6.6D\IA\C,>3M(!)SBOTRDB$JX/0UQ'Q9
MUCPQ\._#,VL^*];T;PYH\+K')?:I=QVEM&SG:JF1R%!)(`!/).*[\NS3%X"I
M[7!U'"7EU]5L_F>7FN2X',J7L,=24XK77IZ/=?)GY!Z7_P`$F['2[_\`T[4=
M:U)%/*!4@5OR!/ZU]"_`W]C&R\`0+!H^CV^G*^!)(D?[V7_><_,?Q-?9/PWN
M_`/QKMKN[\'>)/#'BRWL9!%<RZ1J,-ZMNY&0KF-CM)'(!ZUW.E?#JWLL;8E7
M'M73F'$&98Y<N+K2DNU[+[E9?@<N5\+Y3ELN;!8>,'WM=_>[O\3QCX8_L^)I
MR1M+&,C'45[5X6\$1:7$H6-5`'I4?CSXA>$?@?H46J>+O$6@^%M-EF6V2[U:
M^BLX'E8$K&'D8*6(5B!G)P?2KWPV^*OA;XOZ`VJ>$?$6A>)]+25H&N]*OXKR
M%9%P2A>-B`PR,C.>17CGO&]#`(4`&*?17-_%'XR>$O@CX>75O&/B;0?"VF22
MB!+K5;Z*TBDD.2$5G(#,0"<#G@T`:^I:2EZF"!7/W7P_@GE),:'\*U_!'CS1
M/B9X7M-;\.:QIFO:-?H7MK_3KI+FVN%!P2DB$JV"".#U!K6P*`.4L_`$%NX(
M1!6_I^DK9*``/RKG?BA\?O`OP0>R7QEXR\+^$VU+>;0:OJD%D;K9C?L\QEW;
M=RYQG&1ZUM>"_'&B_$?PS:ZUX>U?3-=T>^4M;WVGW27-M.`2"4D0E6P01P>H
M-`&I116)\0?B3X=^$WAJ36O%.NZ/X;T:%TBDOM4O([2VC=V"HIDD(4%F(`!/
M)(`H`V98A,N#6-JGA2*\/*J?J*VHY!*@92"K#(([TM`')Q>`(4?/EI6SIF@1
MV8&%'%<AX\_:S^%OPL\4SZ'XG^(W@;PYK-LJ/+8ZGKEM:7*!UW*3'(X;!'(.
M.179>%/%>F>.O#=CK&C7]IJFDZG"MQ:7EK*)8+J)AE71QPRD<@C@T`7U4*,"
MEH)P*\XUO]L+X3^&_%\WA[4/B7X#LM?MKI;*73)M=MDO(YV(40F(OO$A+`!<
M9Y''-`'H]17-L+A,$5+2.XC0L>`!DT`8LOA>-Y=VT?E6C8:<MFF`.E</X*_:
MU^%GQ)\4PZ'X>^)/@37=:N"XBL+#7K6XN92@)8+&CEF*@'.!Q@UZ$#D4`>+^
M./A9K^K_`+?'P]\9V^GF3PUH?@[7=*O;WS4'DW-U<Z;)"FPG>=RVTI)`(&T9
M/(KVBBB@#QK_`(*!?"'5/CW^R+XN\(:/I,.NWNN"TA.GS-&L=W$+R!YD;>0N
MTQ*^03R..]>2_"']CWQ_\!_VW_!D=G=#Q!\$/"F@ZU'X>GN[@-J?A=[Q[+&E
M,S-OGM4%N3`Y!:-?W;$A4)**`/K^O'_V]O@9K7[2'[*'BKP?X?:Q?5=1%K/%
M:7TK16FJK!=0W#V4[J"5BN$B:%C@X64Y!&02B@"C\$M=\2>+_B9IUUJ7P'@^
M'=GI>DRV3:OJ&HZ;+>P,6C(M+5+0REK<[,LS/$/D3"-SM]NHHH`\-_;^^!NO
M_'3X0Z%#X>TVP\17/A?Q3IGB6X\.7UPL%KXGM[2;>]B[L"BELAT\P%/,BCW8
M7)',?!+X;>+?'_[:<_Q7U+X?/\+-%LO"#^&7LKN\M)M2\23O=13I+.MH\D2Q
M6RQ.L99RY-S)PJ_>**`/IFO"?^"B/P4\1?M`?`+3_#OAB.Y_M+_A+-`U"2>W
M>!9K*WMM3MYY[A//!C9XXXV<*RL&*@;3G%%%`&)^R/\`LX^*_@I^TS\4]4\6
MW>I^+QKMOIT6A>+;IK.!I]/B65O[.EM;9(E6:">69_.\O]ZDZ#(,96OI&BB@
M#P']OWX">)?V@M)^%MAX:EO;*30_']AK6H:C9M;>?I=I%;W:/.BW"O&[!I4&
MTHYPQ.WBNS_9V_9DTW]GJX\3W\>M:YXEU[QE>Q7^L:IJOV=)KIXH$@B41V\4
M4**L:*/E0$\DDFBB@#TNOG']I[X6>*M+_:O\`_%?2/!G_"S=)\-:'J.A3Z#'
M=6T%]I,US+;R+J5H+EDA=]L#0N"Z.$D!4D;E)10!I?L*_!CQ%\-G^)7B+7]`
ML_!*?$;Q2VOV7A2UN8[A-"B^RP6[-(T7[K[1</"T\HB)0-+]YCN8^^444`?-
MO[6_[,_BWXY_M5?"C6=!UC6/"NE>&=&\007VNZ:EC--9S7(LA!'Y5U'*KJYA
MD)*ID;%&Y=U;W_!/#X.^(?@7^SRVA>+M.>U\6G6]1O-:OA<12PZ_=2W+NVI1
M+'A88[@%9!#M7RMQ3'R[B44!<]TKY>_;P_9K\<_M@?$;PCX3L[/PU!\.=#M;
MO5]7F\06K:A9:S?21-:6]J;>*:*7]S'-/<!R=HD6'&2O!10!Z'^PUH'C_P`#
M?LXZ)X5^)48G\3^#C)H1U594D3Q!:V[&.VU``,S(9H1&S(_SA]^>Q/KU%%`'
MAO[7?P.U+XH>.O@U?Z/H=IJ*>&?'UOK6LS,(5:"S2PO8#(=Y!?#S1#:N3CG'
M%>VV=G%I]LD,$4<,,8VHD:A54>@`X%%%`$M?$'PT^%'Q.^"W[2_Q+UN;P'\1
M/$&@>(O'5WKEE9Z;J7AT:+?6TUM;PK-,EP1>B16C9\*X'R)A3D@E%`T?;]([
M;5)P3@9P.IHHH$?GM\./V7OBCXE_92^&'P@OOA$/">K^$]?T_4KGQO>:MILB
?:0EKJ8O'GM%@E>X>>2)3"`508F;>VW(/Z%444`?_V3\_
`
end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
