<SEC-DOCUMENT>0001398344-15-004441.txt : 20151008
<SEC-HEADER>0001398344-15-004441.hdr.sgml : 20151008
<ACCEPTANCE-DATETIME>20150710165923
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001398344-15-004441
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20150710

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CORNERSTONE TOTAL RETURN FUND INC
		CENTRAL INDEX KEY:			0000033934
		IRS NUMBER:				132727013
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		C/O AST FUND SOLUTIONS
		STREET 2:		48 WALL STREET
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10005
		BUSINESS PHONE:		866-668-6558

	MAIL ADDRESS:	
		STREET 1:		C/O AST FUND SOLUTIONS
		STREET 2:		48 WALL STREET
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10005

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	EIS FUND INC
		DATE OF NAME CHANGE:	20020109

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	EXCELSIOR INCOME SHARES INC
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<html>
<head>
<title></title>
<!--Licensed to: FilePoint
    Document created using EDGARfilings PROfile 3.4.0.0
    Copyright 1995 - 2015 Summit Financial Printing, LLC.  All rights reserved.-->
</head>
<body style="FONT-SIZE: 11pt; FONT-FAMILY: 'Times New Roman', Times, serif" bgcolor="#ffffff" text="#000000">
<div>&#160;</div>

<div style="TEXT-ALIGN: center"><img src="fp0015050_1.jpg"></div>

<div style="TEXT-ALIGN: center">&#160;</div>

<div style="TEXT-ALIGN: left">
<table id="4738a0a364db402daf6d600ab8bc0b16" style="FONT-SIZE: 11pt; FONT-FAMILY: 'Times New Roman', Times, serif; WIDTH: 100%" cellspacing="0" cellpadding="0">
<tr>
<td style="WIDTH: 6.79%; VERTICAL-ALIGN: middle">
<div style="FONT-SIZE: 11pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-WEIGHT: bold; FONT-STYLE: italic; TEXT-ALIGN: left; LINE-HEIGHT: 1.15">Phone:</div>
</td>
<td style="WIDTH: 93.27%; VERTICAL-ALIGN: middle">
<div style="FONT-SIZE: 11pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-WEIGHT: bold; FONT-STYLE: italic; TEXT-ALIGN: left; LINE-HEIGHT: 1.15">(212)885-5205</div>
</td>
</tr>

<tr>
<td style="WIDTH: 6.79%; VERTICAL-ALIGN: middle">
<div style="FONT-SIZE: 11pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-WEIGHT: bold; FONT-STYLE: italic; TEXT-ALIGN: left; LINE-HEIGHT: 1.15">Fax:</div>
</td>
<td style="WIDTH: 93.27%; VERTICAL-ALIGN: middle">
<div style="FONT-SIZE: 11pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-WEIGHT: bold; FONT-STYLE: italic; TEXT-ALIGN: left; LINE-HEIGHT: 1.15">(917)332-3033</div>
</td>
</tr>

<tr>
<td style="WIDTH: 6.79%; VERTICAL-ALIGN: middle">
<div style="FONT-SIZE: 11pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-WEIGHT: bold; FONT-STYLE: italic; TEXT-ALIGN: left; LINE-HEIGHT: 1.15">Email:</div>
</td>
<td style="WIDTH: 93.27%; VERTICAL-ALIGN: middle">
<div style="FONT-SIZE: 11pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-WEIGHT: bold; FONT-STYLE: italic; TEXT-ALIGN: left; LINE-HEIGHT: 1.15">ajanell@blankrome.com</div>
</td>
</tr>
</table>
</div>

<div>&#160;</div>

<div>
<div style="FONT-SIZE: 11pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: right; MARGIN-LEFT: 36pt; LINE-HEIGHT: 1.15; TEXT-INDENT: -36pt">July 10, 2015</div>

<div style="LINE-HEIGHT: 1.15"><br style="LINE-HEIGHT: 1.15">
</div>

<div style="FONT-SIZE: 11pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-WEIGHT: bold; TEXT-ALIGN: left; LINE-HEIGHT: 1.15"><u>VIA EDGAR CORRESPONDENCE</u></div>

<div style="LINE-HEIGHT: 1.15"><br style="LINE-HEIGHT: 1.15">
</div>

<div style="FONT-SIZE: 11pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: left; LINE-HEIGHT: 1.15">Securities and Exchange Commission<font style="FONT-SIZE: 11pt; FONT-FAMILY: 'Times New Roman', Times, serif"><br>
</font>Division of Investment Management<font style="FONT-SIZE: 11pt; FONT-FAMILY: 'Times New Roman', Times, serif"><br>
</font>100 F Street, N.E.<font style="FONT-SIZE: 11pt; FONT-FAMILY: 'Times New Roman', Times, serif"><br>
</font> Washington, D.C. 20549</div>

<div style="FONT-SIZE: 11pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: left; LINE-HEIGHT: 1.15">Attention: Asen Parachkevov</div>

<div style="LINE-HEIGHT: 1.15"><br style="LINE-HEIGHT: 1.15">
</div>

<div style="TEXT-ALIGN: left; LINE-HEIGHT: 1.15">
<table id="c454defe21504589a9f9f761a2c4ab41" class="DSPFListTable" style="FONT-SIZE: 11pt; FONT-FAMILY: 'Times New Roman', Times, serif; WIDTH: 100%" cellspacing="0" cellpadding="0">
<tr>
<td style="FONT-SIZE: 11pt; FONT-FAMILY: 'Times New Roman', Times, serif; WIDTH: 36pt; VERTICAL-ALIGN: top; align: right">Re:</td>
<td style="FONT-SIZE: 11pt; FONT-FAMILY: 'Times New Roman', Times, serif; WIDTH: auto; VERTICAL-ALIGN: top; TEXT-ALIGN: left">Cornerstone Total Return Fund, Inc.<font style="FONT-SIZE: 11pt; FONT-FAMILY: 'Times New Roman', Times, serif"><br>
</font>Registration Statement on Form N-2/A<font style="FONT-SIZE: 11pt; FONT-FAMILY: 'Times New Roman', Times, serif"><br>
</font> File Numbers: 333-198846 and 811-02363</td>
</tr>
</table>
</div>

<div style="LINE-HEIGHT: 1.15"><br style="LINE-HEIGHT: 1.15">
</div>

<div style="FONT-SIZE: 11pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: left; LINE-HEIGHT: 1.15">Dear Mr. Parachkevov:</div>

<div style="LINE-HEIGHT: 1.15"><br style="LINE-HEIGHT: 1.15">
</div>

<div style="FONT-SIZE: 11pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: justify; LINE-HEIGHT: 1.15">On behalf of Cornerstone Total Return Fund, Inc. (the &#8220;Fund&#8221;), this letter is in response to the comments received on July 9, 2015, from the Staff of the U.S. Securities and Exchange Commission (the &#8220;Commission&#8221;) regarding the Fund&#8217;s Pre-Effective Amendment No. 1 filed on Form N-1/A on July 6, 2015 to its registration statement filed on Form N-2 on September 19, 2014 (the &#8220;Registration Statement&#8221;) under the Securities Act of 1933 as amended (the &#8220;1933 Act&#8221;) and the Investment Company Act of 1940, as amended (the &#8220;1940 Act&#8221;). The filing was made for the purpose of registering non-transferable rights (&#8220;Rights&#8221;) to be issued to shareholders of the Fund to obtain new shares of the Fund (&#8220;Shares&#8221;). We have set forth below, in bold face type, the text of the comment, followed by the Fund&#8217;s responses.</div>

<div style="LINE-HEIGHT: 1.15"><br style="LINE-HEIGHT: 1.15">
</div>

<div style="TEXT-ALIGN: justify; LINE-HEIGHT: 1.15">
<table id="cd839023c37d4d51a673b5f12d2f8e89" class="DSPFListTable" style="FONT-SIZE: 11pt; FONT-FAMILY: 'Times New Roman', Times, serif; WIDTH: 100%" cellspacing="0" cellpadding="0">
<tr>
<td style="WIDTH: 18pt"></td>
<td style="FONT-SIZE: 11pt; FONT-FAMILY: 'Times New Roman', Times, serif; WIDTH: 18pt; VERTICAL-ALIGN: top; FONT-WEIGHT: bold; align: right">1.</td>
<td style="FONT-SIZE: 11pt; FONT-FAMILY: 'Times New Roman', Times, serif; WIDTH: auto; VERTICAL-ALIGN: top; FONT-WEIGHT: bold; TEXT-ALIGN: justify">Under Purpose of the Offering, in the first bullet point please clarify whether the market price of the Fund&#8217;s common stock has been at a discount or a premium to the Fund&#8217;s net asset value at the time of its prior rights offerings.</td>
</tr>
</table>
</div>

<div style="LINE-HEIGHT: 1.15"><br style="LINE-HEIGHT: 1.15">
</div>

<div style="FONT-SIZE: 11pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: justify; LINE-HEIGHT: 1.15"><font style="FONT-SIZE: 11pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-WEIGHT: bold">RESPONSE: </font>The market price of the Fund&#8217;s common stock at the time of prior rights offerings has traded at a premium to its net asset value.</div>

<div style="LINE-HEIGHT: 1.15"><br style="LINE-HEIGHT: 1.15">
</div>

<div style="TEXT-ALIGN: justify; LINE-HEIGHT: 1.15">
<table id="cbcc5fbdb4ca45c2b4f99371ee962ca1" class="DSPFListTable" style="FONT-SIZE: 11pt; FONT-FAMILY: 'Times New Roman', Times, serif; WIDTH: 100%" cellspacing="0" cellpadding="0">
<tr>
<td style="WIDTH: 18pt"></td>
<td style="FONT-SIZE: 11pt; FONT-FAMILY: 'Times New Roman', Times, serif; WIDTH: 18pt; VERTICAL-ALIGN: top; FONT-WEIGHT: bold; align: right">2.</td>
<td style="FONT-SIZE: 11pt; FONT-FAMILY: 'Times New Roman', Times, serif; WIDTH: auto; VERTICAL-ALIGN: top; FONT-WEIGHT: bold; TEXT-ALIGN: justify">Under Purpose of the Offering, please combine the second and third bullet points to state that although raising more cash will better position the Fund to take advantage of investment opportunities, the increased cash will also be used to maintain the Fund&#8217;s managed distribution policy.</td>
</tr>
</table>
</div>

<div style="LINE-HEIGHT: 1.15"><br style="LINE-HEIGHT: 1.15">
</div>

<div style="FONT-SIZE: 11pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: justify; LINE-HEIGHT: 1.15"><font style="FONT-SIZE: 11pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-WEIGHT: bold">RESPONSE: </font>The Fund has combined the second and third bullet points under Purpose of the Offering as stated below:</div>

<div id="DSPFPageBreakArea" style="MARGIN-BOTTOM: 11pt; CLEAR: both; MARGIN-TOP: 11pt">
<div id="DSPFPageNumberArea" style="FONT-SIZE: 9pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: center">1</div>

<hr id="DSPFPageBreak" style="BORDER-LEFT-WIDTH: 0px; HEIGHT: 1px; BORDER-RIGHT-WIDTH: 0px; WIDTH: 100%; BORDER-BOTTOM-WIDTH: 0px; PAGE-BREAK-AFTER: always; COLOR: #555555; CLEAR: both; MARGIN: 4px 0px; BORDER-TOP-WIDTH: 0px; BACKGROUND-COLOR: #555555" noshade="noshade">
</div>

<div style="FONT-SIZE: 11pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: center; LINE-HEIGHT: 1.15"><img src="fp0015050_1.jpg"></div>

<div style="LINE-HEIGHT: 1.15"><br style="LINE-HEIGHT: 1.15">
</div>

<div style="TEXT-ALIGN: justify; LINE-HEIGHT: 1.15">
<table id="d59503811beb42c49a0a8f815ad6349c" class="DSPFListTable" style="FONT-SIZE: 11pt; FONT-FAMILY: 'Times New Roman', Times, serif; WIDTH: 100%" cellspacing="0" cellpadding="0">
<tr>
<td style="WIDTH: 18pt"></td>
<td style="FONT-SIZE: 11pt; FONT-FAMILY: Symbol, serif; WIDTH: 18pt; VERTICAL-ALIGN: top; align: right">&#183;</td>
<td style="FONT-SIZE: 11pt; FONT-FAMILY: 'Times New Roman', Times, serif; WIDTH: auto; VERTICAL-ALIGN: top; FONT-WEIGHT: bold; FONT-STYLE: italic; TEXT-ALIGN: justify"><u>Raising more cash will better position the Fund to take advantage of investment opportunities that exist or may arise, however, as has been the case with Prior Rights Offerings, a portion of the increase in the Fund&#8217;s assets will also be used to maintain the Fund&#8217;s managed distribution policy (the &#8220;Distribution Policy&#8221;)</u></td>
</tr>
</table>
</div>

<div style="LINE-HEIGHT: 1.15"><br style="LINE-HEIGHT: 1.15">
</div>

<div style="TEXT-ALIGN: left; LINE-HEIGHT: 1.15">
<table id="40014f1470a34244bf45486b42d8ad70" class="DSPFListTable" style="FONT-SIZE: 11pt; FONT-FAMILY: 'Times New Roman', Times, serif; WIDTH: 100%" cellspacing="0" cellpadding="0">
<tr>
<td style="WIDTH: 18pt"></td>
<td style="FONT-SIZE: 11pt; FONT-FAMILY: 'Times New Roman', Times, serif; WIDTH: 18pt; VERTICAL-ALIGN: top; FONT-WEIGHT: bold; align: right">3.</td>
<td style="FONT-SIZE: 11pt; FONT-FAMILY: 'Times New Roman', Times, serif; WIDTH: auto; VERTICAL-ALIGN: top; FONT-WEIGHT: bold; TEXT-ALIGN: left">Under Purpose of the Offering, in the last bullet point please disclose why you expect the Offering to be anti-dilutive with respect to the net asset value per share.</td>
</tr>
</table>
</div>

<div style="LINE-HEIGHT: 1.15"><br style="LINE-HEIGHT: 1.15">
</div>

<div style="FONT-SIZE: 11pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: left; LINE-HEIGHT: 1.15"><font style="FONT-SIZE: 11pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-WEIGHT: bold">RESPONSE: </font>The Fund has added the following disclosure:</div>

<div style="LINE-HEIGHT: 1.15"><br style="LINE-HEIGHT: 1.15">
</div>

<div style="FONT-SIZE: 11pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: left; MARGIN-LEFT: 36pt; LINE-HEIGHT: 1.15">The Offering is expected to be anti-dilutive with respect to the per share value, but not to voting, to all Stockholders, including those electing not to participate. This expectation is based on the fact that all the costs of the Offering will be borne by the Stockholders whether or not they exercise their Rights, because the Offering price is set at a premium to NAV and the estimated expenses incurred for the Offering will be more than offset by the increase in the net assets of the Fund such that non-participating Stockholders will receive an increase in their net asset value, so long as the number of Shares issued to participating Stockholders is not materially less than a full exercise of the Basic Subscription amount. <font style="FONT-SIZE: 11pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-WEIGHT: bold; FONT-STYLE: italic"><u>Historically, all Prior Rights Offerings have been anti-dilutive with respect to the net asset value per share. Stockholders have exercised not only the basic subscription but also a significant percentage of the overallotment of shares offered. </u></font>The Offering is expected to be dilutive with respect to Stockholders voting percentages because Stockholders electing not to participate in the Offering will own a smaller percentage of the total number of shares outstanding after the completion of the Offering.</div>

<div style="FONT-SIZE: 11pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: left; LINE-HEIGHT: 1.15">&#160;</div>

<div style="FONT-SIZE: 11pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: center; LINE-HEIGHT: 1.15"><font style="FONT-SIZE: 11pt; FONT-FAMILY: 'Times New Roman', Times, serif">*</font><font id="TRGRRTFtoHTMLTab" style="FONT-SIZE: 6pt">&#160;&#160;&#160;&#160;</font><font style="FONT-SIZE: 11pt; FONT-FAMILY: 'Times New Roman', Times, serif"><font style="FONT-SIZE: 11pt; FONT-FAMILY: 'Times New Roman', Times, serif">*</font><font id="TRGRRTFtoHTMLTab" style="FONT-SIZE: 6pt">&#160;&#160;&#160;&#160;</font><font style="FONT-SIZE: 11pt; FONT-FAMILY: 'Times New Roman', Times, serif">*</font><font id="TRGRRTFtoHTMLTab" style="FONT-SIZE: 6pt">&#160;&#160;&#160;&#160;</font><font style="FONT-SIZE: 11pt; FONT-FAMILY: 'Times New Roman', Times, serif">*</font><font id="TRGRRTFtoHTMLTab" style="FONT-SIZE: 6pt">&#160;&#160;&#160;&#160;</font><font style="FONT-SIZE: 11pt; FONT-FAMILY: 'Times New Roman', Times, serif">*</font><font id="TRGRRTFtoHTMLTab" style="FONT-SIZE: 6pt">&#160;&#160;&#160;&#160;</font>*</font></div>

<div style="FONT-SIZE: 11pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: center; LINE-HEIGHT: 1.15">&#160;</div>

<div style="FONT-SIZE: 11pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: left; LINE-HEIGHT: 1.15; TEXT-INDENT: 36pt">The Fund hereby acknowledges that:</div>

<div style="LINE-HEIGHT: 1.15"><br style="LINE-HEIGHT: 1.15">
</div>

<div style="TEXT-ALIGN: justify; LINE-HEIGHT: 1.15">
<table id="cb3be44f964144308d81ded0d5080446" class="DSPFListTable" style="FONT-SIZE: 11pt; FONT-FAMILY: 'Times New Roman', Times, serif; WIDTH: 100%" cellspacing="0" cellpadding="0">
<tr>
<td style="WIDTH: 36pt"></td>
<td style="FONT-SIZE: 11pt; FONT-FAMILY: 'Times New Roman', Times, serif; WIDTH: 36pt; VERTICAL-ALIGN: top; align: right">&#8226;</td>
<td style="FONT-SIZE: 11pt; FONT-FAMILY: 'Times New Roman', Times, serif; WIDTH: auto; VERTICAL-ALIGN: top; TEXT-ALIGN: justify">the Fund is responsible for the adequacy and accuracy of the disclosure in its filings;</td>
</tr>
</table>
</div>

<div style="LINE-HEIGHT: 1.15"><br style="LINE-HEIGHT: 1.15">
</div>

<div style="TEXT-ALIGN: justify; LINE-HEIGHT: 1.15">
<table id="346d16a7dc2143b68b0aa4b558c1673f" class="DSPFListTable" style="FONT-SIZE: 11pt; FONT-FAMILY: 'Times New Roman', Times, serif; WIDTH: 100%" cellspacing="0" cellpadding="0">
<tr>
<td style="WIDTH: 36pt"></td>
<td style="FONT-SIZE: 11pt; FONT-FAMILY: 'Times New Roman', Times, serif; WIDTH: 36pt; VERTICAL-ALIGN: top; align: right">&#8226;</td>
<td style="FONT-SIZE: 11pt; FONT-FAMILY: 'Times New Roman', Times, serif; WIDTH: auto; VERTICAL-ALIGN: top; TEXT-ALIGN: justify">should the Commission or the Staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;</td>
</tr>
</table>
</div>

<div style="LINE-HEIGHT: 1.15"><br style="LINE-HEIGHT: 1.15">
</div>

<div style="TEXT-ALIGN: justify; LINE-HEIGHT: 1.15">
<table id="48d623eafb354fefa1ad17d58cc72c9b" class="DSPFListTable" style="FONT-SIZE: 11pt; FONT-FAMILY: 'Times New Roman', Times, serif; WIDTH: 100%" cellspacing="0" cellpadding="0">
<tr>
<td style="WIDTH: 36pt"></td>
<td style="FONT-SIZE: 11pt; FONT-FAMILY: 'Times New Roman', Times, serif; WIDTH: 36pt; VERTICAL-ALIGN: top; align: right">&#8226;</td>
<td style="FONT-SIZE: 11pt; FONT-FAMILY: 'Times New Roman', Times, serif; WIDTH: auto; VERTICAL-ALIGN: top; TEXT-ALIGN: justify">the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Fund from full responsibility for the adequacy and accuracy of the disclosure in the filings; and</td>
</tr>
</table>
</div>

<div style="LINE-HEIGHT: 1.15"><br style="LINE-HEIGHT: 1.15">
</div>

<div style="TEXT-ALIGN: justify; LINE-HEIGHT: 1.15">
<table id="02e625b6a3f5435882d1bac3c7ccc4ad" class="DSPFListTable" style="FONT-SIZE: 11pt; FONT-FAMILY: 'Times New Roman', Times, serif; WIDTH: 100%" cellspacing="0" cellpadding="0">
<tr>
<td style="WIDTH: 36pt"></td>
<td style="FONT-SIZE: 11pt; FONT-FAMILY: 'Times New Roman', Times, serif; WIDTH: 36pt; VERTICAL-ALIGN: top; align: right">&#8226;</td>
<td style="FONT-SIZE: 11pt; FONT-FAMILY: 'Times New Roman', Times, serif; WIDTH: auto; VERTICAL-ALIGN: top; TEXT-ALIGN: justify">the Fund may not assert this action 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 style="LINE-HEIGHT: 1.15"><br style="LINE-HEIGHT: 1.15">
</div>

<div style="FONT-SIZE: 11pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: justify; LINE-HEIGHT: 1.15; TEXT-INDENT: 36pt">The Fund intends to file a pre-effective amendment to the Registration Statement to include the revisions set forth in this response letter.</div>

<div id="DSPFPageBreakArea" style="MARGIN-BOTTOM: 11pt; CLEAR: both; MARGIN-TOP: 11pt">
<div id="DSPFPageNumberArea" style="FONT-SIZE: 9pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: center">2</div>

<hr id="DSPFPageBreak" style="BORDER-LEFT-WIDTH: 0px; HEIGHT: 1px; BORDER-RIGHT-WIDTH: 0px; WIDTH: 100%; BORDER-BOTTOM-WIDTH: 0px; PAGE-BREAK-AFTER: always; COLOR: #555555; CLEAR: both; MARGIN: 4px 0px; BORDER-TOP-WIDTH: 0px; BACKGROUND-COLOR: #555555" noshade="noshade">
</div>

<div style="TEXT-ALIGN: center; LINE-HEIGHT: 1.15"><img src="fp0015050_1.jpg"><br style="LINE-HEIGHT: 1.15">
</div>

<div style="FONT-SIZE: 11pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: justify; LINE-HEIGHT: 1.15; TEXT-INDENT: 36pt">&#160;</div>

<div style="FONT-SIZE: 11pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: justify; LINE-HEIGHT: 1.15; TEXT-INDENT: 36pt">Should you have any additional questions or comments regarding this letter, please contact me at (212) 885-5205.</div>

<div style="MARGIN-BOTTOM: 12pt; LINE-HEIGHT: 1.15"><br style="LINE-HEIGHT: 1.15">
</div>

<table id="992593ae628c49648499ad2a17034f18" style="FONT-SIZE: 11pt; FONT-FAMILY: 'Times New Roman', Times, serif; WIDTH: 100%" cellspacing="0" cellpadding="0" border="0">
<tr>
<td style="WIDTH: 50%; VERTICAL-ALIGN: top">&#160;</td>
<td style="WIDTH: 50%; VERTICAL-ALIGN: top">
<div style="FONT-SIZE: 11pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: justify; LINE-HEIGHT: 1.15">Sincerely,</div>
</td>
</tr>

<tr>
<td style="WIDTH: 50%; VERTICAL-ALIGN: top">&#160;</td>
<td style="WIDTH: 50%; VERTICAL-ALIGN: top">&#160;</td>
</tr>

<tr>
<td style="WIDTH: 50%; VERTICAL-ALIGN: top; BORDER-BOTTOM-COLOR: ">&#160;</td>
<td style="FONT-SIZE: 11pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-VARIANT: normal; WIDTH: 50%; VERTICAL-ALIGN: top; FONT-WEIGHT: normal; FONT-STYLE: normal; BORDER-BOTTOM-COLOR: ">
<div style="TEXT-ALIGN: justify; LINE-HEIGHT: 1.15"><u>/s/ Allison H. Janell</u></div>
</td>
</tr>

<tr>
<td style="WIDTH: 50%; VERTICAL-ALIGN: top">&#160;</td>
<td style="WIDTH: 50%; VERTICAL-ALIGN: top">
<div style="FONT-SIZE: 11pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: justify; LINE-HEIGHT: 1.15">Allison H. Janell</div>
</td>
</tr>
</table>

<div style="MARGIN-BOTTOM: 12pt; LINE-HEIGHT: 1.15"><br style="LINE-HEIGHT: 1.15">
</div>
</div>

<div id="DSPFPageNumberArea" style="FONT-SIZE: 9pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: center">3</div>
</body>
</html>

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>fp0015050_1.jpg
<TEXT>
begin 644 fp0015050_1.jpg
M_]C_X0G517AI9@  34T *@    @ !P$2  ,    !  $   $:  4    !
M8@$;  4    !    :@$H  ,    !  (   $Q  (    >    <@$R  (    4
M    D(=I  0    !    I    -  #T)    G$  /0D   "<0061O8F4@4&AO
M=&]S:&]P($-3-2XQ(%=I;F1O=W, ,C Q-3HP-SHQ," P.3HQ.3HS,P   Z !
M  ,    !  $  * "  0    !    ^: #  0    !    ,@         & 0,
M P    $ !@   1H !0    $   $> 1L !0    $   $F 2@  P    $  @
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M 0,1 ?_=  0 "O_$ 3\   $% 0$! 0$!          ,  0($!08'" D*"P$
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M '.:)#MIT;8&/#7.J='MM_FU8.30,EN(7@9#V.M;7W+&%C'O_LOMK1((-$%
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MV?_M$1Q0:&]T;W-H;W @,RXP #A"24T$!       %1P!6@ #&R5'' (   (
M !P"!0 !+@ X0DE-!"4      !#U@Z9HA,O>(D"Y8O;Z1JEJ.$))300Z
M  "3    $     $       MP<FEN=$]U='!U=     4     0VQR4V5N=6T
M    0VQR4P    !21T)#     $EN=&5E;G5M     $EN=&4     0VQR;0
M  !-<$)L8F]O; $    /<')I;G13:7AT965N0FET8F]O;      +<')I;G1E
M<DYA;65415A4     0   #A"24T$.P     !L@   !     !       2<')I
M;G1/=71P=71/<'1I;VYS    $@    !#<'1N8F]O;       0VQB<F)O;VP
M     %)G<TUB;V]L      !#<FY#8F]O;       0VYT0V)O;VP      $QB
M;'-B;V]L      !.9W1V8F]O;       16UL1&)O;VP      $EN=')B;V]L
M      !"8VMG3V)J8P    $       !21T)#     P    !29" @9&]U8D!O
MX            $=R;B!D;W5B0&_@            0FP@(&1O=6) ;^
M      !"<F1456YT1B-2;'0               !";&0@56YT1B-2;'0
M          !2<VQT56YT1B-0>&Q 60            IV96-T;W)$871A8F]O
M; $     4&=0<V5N=6T     4&=0<P    !09U!#     $QE9G15;G1&(U)L
M=                %1O<"!5;G1&(U)L=                %-C;"!5;G1&
M(U!R8T!9        .$))30/M       0 &0    !  $ 9     $  3A"24T$
M)@      #@             _@   .$))300-       $    >#A"24T$&0
M    !    !XX0DE- _,       D           $ .$))32<0       *  $
M         CA"24T#]0      2  O9F8  0!L9F8 !@       0 O9F8  0"A
MF9H !@       0 R     0!:    !@       0 U     0 M    !@
M 3A"24T#^       <   _____________________________P/H     /__
M__________________________\#Z     #_________________________
M____ ^@     _____________________________P/H   X0DE-! @
M !     !   "0    D      .$))300>       $     #A"24T$&@     #
M>P    8              #(   #Y    (P!# %( 1@ @ %, 10!# "  <@!E
M ', < !O &X <P!E "  ; !E '0 = !E '( ( !* '4 ; !Y "  ,@ P #$
M-0 M #$    !                          $              /D    R
M                      $                         $     $
M  !N=6QL     @    9B;W5N9'-/8FIC     0       %)C=#$    $
M %1O<"!L;VYG          !,969T;&]N9P          0G1O;6QO;F<    R
M     %)G:'1L;VYG    ^0    9S;&EC97-6;$QS     4]B:F,    !
M   %<VQI8V4    2    !W-L:6-E241L;VYG          =G<F]U<$E$;&]N
M9P         &;W)I9VEN96YU;0    Q%4VQI8V5/<FEG:6X    -875T;T=E
M;F5R871E9     !4>7!E96YU;0    I%4VQI8V54>7!E     $EM9R     &
M8F]U;F1S3V)J8P    $       !28W0Q    !     !4;W @;&]N9P
M    3&5F=&QO;F<          $)T;VUL;VYG    ,@    !29VAT;&]N9P
M /D    #=7)L5$585     $       !N=6QL5$585     $       !-<V=E
M5$585     $       9A;'1486=415A4     0      #F-E;&Q497AT27-(
M5$U,8F]O; $    (8V5L;%1E>'1415A4     0      "6AO<GI!;&EG;F5N
M=6T    /15-L:6-E2&]R>D%L:6=N    !V1E9F%U;'0    )=F5R=$%L:6=N
M96YU;0    ]%4VQI8V5697)T06QI9VX    '9&5F875L=     MB9T-O;&]R
M5'EP965N=6T    115-L:6-E0D=#;VQO<E1Y<&4     3F]N90    ET;W!/
M=71S971L;VYG          IL969T3W5T<V5T;&]N9P         ,8F]T=&]M
M3W5T<V5T;&]N9P         +<FEG:'1/=71S971L;VYG       X0DE-!"@
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M# P,# P,# P,# P,# S_P  1"  @ * # 2(  A$! Q$!_]T !  *_\0!/P
M 04! 0$! 0$          P ! @0%!@<("0H+ 0 !!0$! 0$! 0         !
M  (#! 4&!P@)"@L0  $$ 0,"! (%!P8(!0,,,P$  A$#!"$2,05!46$3(G&!
M,@84D:&Q0B,D%5+!8C,T<H+10P<EDE/PX?%C<S46HK*#)D235&1%PJ-T-A?2
M5>)E\K.$P]-UX_-&)Y2DA;25Q-3D]*6UQ=7E]59F=H:6IK;&UN;V-T=79W>'
MEZ>WQ]?G]Q$  @(! @0$ P0%!@<'!@4U 0 "$0,A,1($05%A<2(3!3*!D12A
ML4(CP5+1\#,D8N%R@I)#4Q5C<S3Q)086HK*#!R8UPM)$DU2C%V1%539T9>+R
MLX3#TW7C\T:4I(6TE<34Y/2EM<75Y?569G:&EJ:VQM;F]B<W1U=G=X>7I[?'
M_]H # ,!  (1 Q$ /P#U5)4NG]:Z7U,N;@Y#+G, <YHD.VG1M@8\-<ZIT>VW
M^;5@Y- R6XA>!D/8ZUM?<L86,>_^R^VM$@@T04 @Z@I4DQ(:"28 U)*ACWTY
M-%>30\64W,;958WAS'#>Q[?ZS2@E(D@U96-===158U]V,6MOK!]S"YHM9O;_
M "ZW;FI8^7CY)M%%@L./8:;0/S; &N=6?[+V(T56$RS?K+_XG>I_^%+O^H<C
M/ZMTZNIMSKVAC[SB,Y)=>'NQW45L WOL;;79]#_1OL_FT'ZR_P#B=ZG_ .%+
MO^H<FS!$3Y%?A/ZR']Z/YOD*U_J@"?K/TZ/W[/\ SS<L<G:TN/8*O78Y]P)/
MPC2%7Y?EY9(SRV!'$.+^]* X^!U^=YW'BECY<@RR<T?;%?Y..4^U[DO^\?>4
MEX3?4-A<TD$<ZG^];7^+V?\ G7C:D_H[N23^8KV+''+A.6,OEOBB1^E'INX?
M-<?+\P,$X@\52C,'24)?I/KB2K9_4L+IU+;LRSTJWO%;/:YQ<]WT&,96U[W.
M="GBY>-F8[,G$M;?1:)98PAS3V^D/Y2CHU=:=TV+J]>R9)9A^LG0QD_9OM;=
M^_TB^'>EZG'H?:]OV7U]WL]'UO4]3]']-7[[ZL>BS(O<*Z:6FRQYX:UHW/<?
MZK4C$C<'50(.QV2)(5V310&.NL:P6O;762?I/>=M;&_RG(>?U##Z=0,C,L]*
MHN:P&"XESSM8QK*P][G.<E1/3=5COLV4E7P<_%ZA1]HQ7%]6XMES7,,M^E[;
M6L>K"!!&A2"#J'__T-_ZK96[,Z1Z>77U _878]E%;8=ALBNT^N^LO:[U+<>C
M$V9'IV_X6C_M4MK/S<3#^M&$_+OKQV68616QUK@P.>;L/;6PO(W6._<6XDI)
M9 9770C[5D85$"]B/P<7ZSW768U72<0%^5U-WI[0[9%#(LSW^KLL]/\ 0?J[
M7[/Y[)I4/JV^[$MRNBY-3<9^.?M.)2QX>T8UY<6UUO#:O;BY+<BC9Z7Z&C[,
MMU)-X_3PU_Z,GA]7%?\ O/,MZ==?UGJ^=@/;1U/%R*A6]T[+:SBXKG869M^E
MCO=[J[&_I<2[]/5_A:+K/U5L?<WJEKZGX[WY]A=3: 'L/IXX<QVTO8[W?0LK
M?Z=M?Z5;J2)G8JN@'^*H0U!\2?\ &>.Z4YN#U1_4>H-]7$OR\W&P\H_1P['9
M=['X]E?T6,ZC;_VO_P!)LP;O9]F6_P#67_Q.]3_\*7?]0Y:*=-R2X_#2EV/T
M2!WX2)?8^&ES'-+9Y'@57I&V\ _(KWI8'U\G_FEU".=K./\ C:TN6$H">+B!
MCF].WRRGZ.-FYWF,>:>+F#C,<G+$3'KTG#'+W/;EZ/\ G/E-]C0S:#)/@MG_
M !>_^*O&_P"+N_ZA<[M?^Z?N*Z+_ !?-</K7C2"/T=W(/[BO0P1P<O.$3>DI
M2)_2E3F9N<R<WS<,LP(U4(Q'Z$ ]_P#6S[3Z73AB.8S*.=7Z#K075[_3OV>L
MVLM?Z;OH.V.4.E5G(^J^35TZUXS[FY(M?:0RVO-L-CLAMHJ 92^K*L_P7^#V
M65^I_.K5ZAF'$J8YH9-C]@=:[TZV^US]UMFU^WZ&QOM_G%4_;K6W%MC&-KWE
MA/J>Y@:]M+K<EA;^BJ?N]2A^_P#2,]/_ $BJ R,0 -C;9/")$D[M!O7/JZWH
M(Z>6 /%'V8]$C]9W;/3^Q?8_YUW[GK?S&S]8];T/TJ)U.K(J^JN)TW->7Y.4
M,3 R3)<7FUU./F_I/I>ZG[1^D1_^<#C0ZPXWIV[=U8L>&M<T"MSSZNWV>F^W
M9Z5GZ3_1?31/V\-MC_2&T.L;6"^"?3#'R]KF[J]S7^JYFWU*J*WVHT001'KQ
M;VCBB;]72MGF\]G478MM-H>:_JE&0VQW^&?6]N1A6!W^%^S]':_[1_W;R?\
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ML_2NSO0Q?^+R*\O^8]1"(-D\-Z^"9$4!Q5IXO__9 #A"24T$(0      60
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M1E0     245#('-21T(               $  /;6  $     TRU(4" @
M                                                           1
M8W!R=    5     S9&5S8P   80   !L=W1P=    ?     48FMP=    @0
M   4<EA96@   A@    49UA96@   BP    48EA96@   D     49&UN9
M E0   !P9&UD9    L0   "(=G5E9    TP   "&=FEE=P   ]0    D;'5M
M:0   _@    4;65A<P  ! P    D=&5C:   !#     ,<E120P  !#P   @,
M9U120P  !#P   @,8E120P  !#P   @,=&5X=     !#;W!Y<FEG:'0@*&,I
M(#$Y.3@@2&5W;&5T="U086-K87)D($-O;7!A;GD  &1E<V,         $G-2
M1T(@245#-C$Y-C8M,BXQ               2<U)'0B!)14,V,3DV-BTR+C$
M
M     %A96B        #S40 !     1;,6%E:(                     !8
M65H@        ;Z(  #CU   #D%A96B        !BF0  MX4  !C:6%E:(
M     "2@   /A   ML]D97-C         !9)14,@:'1T<#HO+W=W=RYI96,N
M8V@              !9)14,@:'1T<#HO+W=W=RYI96,N8V@
M                                                9&5S8P
M   N245#(#8Q.38V+3(N,2!$969A=6QT(%)'0B!C;VQO=7(@<W!A8V4@+2!S
M4D="               N245#(#8Q.38V+3(N,2!$969A=6QT(%)'0B!C;VQO
M=7(@<W!A8V4@+2!S4D="                             &1E<V,
M    +%)E9F5R96YC92!6:65W:6YG($-O;F1I=&EO;B!I;B!)14,V,3DV-BTR
M+C$              "Q2969E<F5N8V4@5FEE=VEN9R!#;VYD:71I;VX@:6X@
M245#-C$Y-C8M,BXQ                                  !V:65W
M   3I/X %%\N !#/%  #[<P !!,+  -<G@    %865H@      !,"58 4
M %<?YVUE87,          0                        */     G-I9R
M    0U)4(&-U<G8        $      4 "@ / !0 &0 > ", *  M #( -P [
M $  10!* $\ 5 !9 %X 8P!H &T <@!W 'P @0"& (L D "5 )H GP"D *D
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M&J:+IOVG;J?@J%*HQ*DWJ:FJ'*J/JP*K=:OIK%RLT*U$K;BN+:ZAKQ:OB[
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M],+U4/7>]FWV^_>*^!GXJ/DX^<?Z5_KG^W?\!_R8_2G]NOY+_MS_;?___^X
M#D%D;V)E &0      ?_; (0 !@0$! 4$!@4%!@D&!08)"P@&!@@+# H*"PH*
M#! ,# P,# P0# P,# P,# P,# P,# P,# P,# P,# P,# P,# $'!P<-# T8
M$! 8% X.#A04#@X.#A01# P,# P1$0P,# P,#!$,# P,# P,# P,# P,# P,
M# P,# P,# P,# P,_\  $0@ ,@#Y P$1  (1 0,1 ?_=  0 (/_$ :(    '
M 0$! 0$           0% P(& 0 '" D*"P$  @(# 0$! 0$          0 "
M P0%!@<("0H+$  " 0,# @0"!@<#! (& G,! @,1!  %(1(Q05$&$V$B<8$4
M,I&A!Q6Q0B/!4M'A,Q9B\"1R@O$E0S13DJ*R8W/"-40GDZ.S-A=49'3#TN((
M)H,)"A@9A)1%1J2T5M-5*!KRX_/$U.3T976%E:6UQ=7E]69VAI:FML;6YO8W
M1U=G=X>7I[?'U^?W.$A8:'B(F*BXR-CH^"DY25EI>8F9J;G)V>GY*CI*6FIZ
MBIJJNLK:ZOH1  (" 0(#!04$!08$" ,#;0$  A$#!"$2,4$%41-A(@9Q@9$R
MH;'P%,'1X2-"%5)B<O$S)#1#@A:24R6B8[+"!W/2->)$@Q=4DP@)"A@9)C9%
M&B=D=%4W\J.SPR@IT^/SA)2DM,34Y/1E=865I;7%U>7U1E9F=H:6IK;&UN;V
M1U=G=X>7I[?'U^?W.$A8:'B(F*BXR-CH^#E)66EYB9FIN<G9Z?DJ.DI::GJ*
MFJJZRMKJ^O_:  P# 0 "$0,1 #\ ]4XJ[%78J[%78J[%78J[%78J[%78J[%7
MRA^;O_DQ];_XRI_R:3-+J/[PO==E_P"+P]WZ6(92Y[L5?5GY/?\ DMM#_P",
M3_\ )U\W.F_NP\-VK_C,_?\ H9EE[KW8J[%78J[%78J[%78J[%78J[%78J[%
M78J[%78J_P#_T/5.*NQ5V*NQ5V*NQ5V*NQ5V*NQ5V*NQ5\H?F[_Y,?6_^,J?
M\FDS3:G^\+W79?\ B\/=^EB&4.>HS74,.S'XOY1US/TG9N;.+B/3_.DZ?M'M
M[3:0\,SQ3_U.'JE_G?S7L_D3\]="T'R?INE3:;=SS6B,KO&8^)J[-MR8>.90
M,<,_"F:,/XOX72YM-DU<?S.(<4<OJ\._WG\W^K_LDV;_ )RA\JJQ5M(OP1U!
M]+_FK-Q#LXR%QE$@O+Y>T1CD8SC*,H\XR:_Z&C\I_P#5IOO^27_-62_DN?>&
MO^5H=Q>H^4O,EKYE\NV6N6L3PV]ZA>.*6G-0K%=^)(_9S RXS"1B>CL<.03B
M)#JF^5MCL5=BKL5=BKL5=BKL5=BKL5=BKL5=BK__T?1&E?F%Y(U:]%CIVM6M
MQ>,2J0"0!V(ZA0U.1_U<NGIYQ%D&FF&HQR- BV0Y2W(6#5=.N-0NM.AN$>^L
MA&UU;C[48E!,9;_6 VR1@0 >A8B8)(ZA%9%DAKW4K&Q-N+N983=S+;6X8_;E
M>I5![FF2C$GDQE(#GU1.19(6]U.PL7MDNYU@-W*+>VYF@>5@2$!_F8*:9*,2
M>71C*0'/JBLBR0FF:MINJ0//I]PES#'*\$CIN!+$W%U^:MMDI0,>;&,Q+DW=
M:KIUK>VEC<7"1W=^76SA;[4AB7FX7_57?$0)!(Z*9@$ \RI7.O:/;:I;:3-=
M(NI7:L]O:5)D9$^TW$5HH_F;X<(QR(NMD')$&KW*/R#-\H?F[_Y,?6_^,J?\
MFDS3:G^\+W79?^+P]WZ6%W$OI0LXZCI\SEN@TPS9HP/+^+^K%K[9UQTNEGE'
MU#TP_KS]*3,2Q))J3UST",1$4.0?%YSE.1E(\4I)O9_[RQ_(_KSA.UO\9G[_
M -#[![.?XCB_JG_=24M1A#1>J/M+U^69W8.K,<GA'Z9_[MU'MAV=&>'QP/WF
M+TR_I8Y?\2EF=>^9OL7\DO\ R5N@?\87_P"3SYS>M_O9/5Z+^ZBRK6M<TG0]
M/?4-6NDL[*,JKSR5X@N:*-@>IRB$#(T-RWSR1@+)H*.A>:?+FOQO)HVHP7RQ
M;2B%P62O3DOVE^D89XI0^H4C'EC/Z3::$@ DF@&Y)RML8I<?FM^7=O>-:2Z[
M;"5&X.REFC5NE&E4&(?\'F0-+D(NG'.KQ@UQ,H@N(+B%)[>19H) &CEC(964
M]"K#8C*"*;P;Y*5]J%G8Q)+=RB&.21(59NA>5@B+_LF(&&,2>2)2 YH@D 5.
MP'4Y%DH6%_:7]G%>6<@FMIARBE7HPZ5&&42#11&0(L)?YA\V^7/+J0/K=_'8
MK<EE@,E?C*BK <0>E<GCQ2G](MADS1A]1I;Y?\Y>6/,3S)HNH1WK6X4SB/E\
M(:O&O(#K3')AE#ZA2,>:$_I-ISE;:[%78J__TCNTU-9/ROTBR;1+N!+6^6:7
MS.8 UO;)'>%WF5XRTVRCA]C-R8_O2;'+Z/\ -=)&5X0.$\_[S_.?1<$T4\,<
MT+B2&50\<BFH96%001XC-.13N@;85Y:_\FIYS_XP:9_R9?,G)_=0_P YQ<7]
M]/\ S6<9BN6\C_,&"7SCYEOM,L[U;9?*=K]9M9/45 VL24>%34BHBB7?_*ES
M8:<^'$$C^\/_ $K==J!XDR ?[L?]+'H?DWS'#YC\LZ?K,0XF[B!EC_DE7X9$
M_P!BX89B9L?!(Q<S#DXX"3%?SGTVWU33_+NFW#.L%YK=I#(\;<74.'%5;LPZ
MC+]'+A,CW1+1K8\0B.^817E;S)JNDZLGD[S9)SU"A.BZP12/4(5[-V6ZC']X
MG[?VUR.7&)#CAR_BC_,_XZG%D,9<$^?\,OY__'EOY.?\HYJ7_;9U+_J);#K/
MJ']6*Z/Z3_6DE'YS:]=:!K?E/6+6T:]N+1M0:.W6M*FUX\VX@MZ<=><G']A<
MLT>,3C*)-?3][7K<AA*,@+^K_<LE_+[R]96UD?,$E\FLZSK2+/>:RNZNI%5B
M@_WW;Q_L1_\ !_%E&HR$GAKAC'^%OT^, <5\4I?Q,MS'<A\H?F[_ .3'UO\
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M]F/3\R:ZZZ,EO^U'>LQBN21_Q2%DD_X'#' (Y3?T0]?^;_"B6<RQ"OKGZ/\
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MX3B-N25(#"C;5V;PRC-V3/4Y3D!$<<_]-_I78Z3VEPZ+31PF,LF7&/ZL.?\
M/_XZD<]P\S\F^@>&;W2:.&"'#'XR_G/']I]IY=9DX\G^;'^&$5/,MUS[%_)+
M_P E;H'_ !A?_D\^<WK?[V3U>B_NHIC^8OE[4M>\O1V.GA#<+>VEP?4;B.$$
MZR/O0[\5VR&GR"$K/<6>HQF<:'>$/I_EG5M#\ZW-[I(C;RYK59M4LV;BT%X!
M_?PK0@B8;2I_-\>&602A1^N/T_U6,<1A.X_1+ZOZR:^;_*]KYET2339Y7MY
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MZJ8FN)G,L@MQ$'X+Q^#U"[G]FGP?S9/@C5[\+#CE=4.)#?XUD^J7\QL^,EA
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M6_DQ_/BT_G3_ #)/_]7U3BKL5=BKL5=BKL5=BKL5=BKL5=BKL5=BKL5=BKY
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1T_2F?\7+G#]'U/3\P7/?_]D!

end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
