<SEC-DOCUMENT>0001525221-13-000052.txt : 20130613
<SEC-HEADER>0001525221-13-000052.hdr.sgml : 20130613
<ACCEPTANCE-DATETIME>20130508183850
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001525221-13-000052
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20130508

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Era Helicopter Services LLC
		CENTRAL INDEX KEY:			0001573800
		IRS NUMBER:				462409849
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		818 TOWN & COUNTRY BLVD.
		STREET 2:		SUITE 200
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77024
		BUSINESS PHONE:		(281) 606-4900

	MAIL ADDRESS:	
		STREET 1:		818 TOWN & COUNTRY BLVD.
		STREET 2:		SUITE 200
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77024

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Era Helicopters (Mexico) LLC
		CENTRAL INDEX KEY:			0001573801
		IRS NUMBER:				462428348
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		818 TOWN & COUNTRY BLVD.
		STREET 2:		SUITE 200
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77024
		BUSINESS PHONE:		(281) 606-4900

	MAIL ADDRESS:	
		STREET 1:		818 TOWN & COUNTRY BLVD.
		STREET 2:		SUITE 200
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77024

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Era Leasing LLC
		CENTRAL INDEX KEY:			0001573803
		IRS NUMBER:				204109028
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		818 TOWN & COUNTRY BLVD.
		STREET 2:		SUITE 200
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77024
		BUSINESS PHONE:		(281) 606-4900

	MAIL ADDRESS:	
		STREET 1:		818 TOWN & COUNTRY BLVD.
		STREET 2:		SUITE 200
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77024

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Era Med LLC
		CENTRAL INDEX KEY:			0001573804
		IRS NUMBER:				721621754
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		818 TOWN & COUNTRY BLVD.
		STREET 2:		SUITE 200
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77024
		BUSINESS PHONE:		(281) 606-4900

	MAIL ADDRESS:	
		STREET 1:		818 TOWN & COUNTRY BLVD.
		STREET 2:		SUITE 200
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77024

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Era Canada LLC
		CENTRAL INDEX KEY:			0001573817
		IRS NUMBER:				462380914
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		818 TOWN & COUNTRY BLVD.
		STREET 2:		SUITE 200
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77024
		BUSINESS PHONE:		(281) 606-4900

	MAIL ADDRESS:	
		STREET 1:		818 TOWN & COUNTRY BLVD.
		STREET 2:		SUITE 200
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77024

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Era Australia LLC
		CENTRAL INDEX KEY:			0001574065
		IRS NUMBER:				320383155
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		818 TOWN & COUNTRY BLVD.
		STREET 2:		SUITE 200
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77024
		BUSINESS PHONE:		(281)606-4900

	MAIL ADDRESS:	
		STREET 1:		818 TOWN & COUNTRY BLVD.
		STREET 2:		SUITE 200
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77024

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Era FBO LLC
		CENTRAL INDEX KEY:			0001573821
		IRS NUMBER:				203185074
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		818 TOWN & COUNTRY BLVD.
		STREET 2:		SUITE 200
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77024
		BUSINESS PHONE:		(281) 606-4900

	MAIL ADDRESS:	
		STREET 1:		818 TOWN & COUNTRY BLVD.
		STREET 2:		SUITE 200
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77024

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Era Aeroleo LLC
		CENTRAL INDEX KEY:			0001573985
		IRS NUMBER:				452538418
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		818 TOWN & COUNTRY BLVD.
		STREET 2:		SUITE 200
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77024
		BUSINESS PHONE:		(281) 606-4900

	MAIL ADDRESS:	
		STREET 1:		818 TOWN & COUNTRY BLVD.
		STREET 2:		SUITE 200
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77024

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Era Helicopters, LLC
		CENTRAL INDEX KEY:			0001573802
		IRS NUMBER:				202421616
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		818 TOWN & COUNTRY BLVD.
		STREET 2:		SUITE 200
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77024
		BUSINESS PHONE:		(281) 606-4900

	MAIL ADDRESS:	
		STREET 1:		818 TOWN & COUNTRY BLVD.
		STREET 2:		SUITE 200
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77024

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Era Flightseeing LLC
		CENTRAL INDEX KEY:			0001573799
		IRS NUMBER:				462394943
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		818 TOWN & COUNTRY BLVD.
		STREET 2:		SUITE 200
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77024
		BUSINESS PHONE:		(281) 606-4900

	MAIL ADDRESS:	
		STREET 1:		818 TOWN & COUNTRY BLVD.
		STREET 2:		SUITE 200
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77024

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Seacor Overseas Investment Inc.
		CENTRAL INDEX KEY:			0001573805
		IRS NUMBER:				272087398
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		818 TOWN & COUNTRY BLVD.
		STREET 2:		SUITE 200
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77024
		BUSINESS PHONE:		(281) 606-4900

	MAIL ADDRESS:	
		STREET 1:		818 TOWN & COUNTRY BLVD.
		STREET 2:		SUITE 200
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77024

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ERA GROUP INC.
		CENTRAL INDEX KEY:			0001525221
		STANDARD INDUSTRIAL CLASSIFICATION:	AIR TRANSPORTATION, NONSCHEDULED [4522]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		600 AIRPORT SERVICE ROAD
		CITY:			LAKE CHARLES
		STATE:			LA
		ZIP:			70605
		BUSINESS PHONE:		337-478-6131

	MAIL ADDRESS:	
		STREET 1:		600 AIRPORT SERVICE ROAD
		CITY:			LAKE CHARLES
		STATE:			LA
		ZIP:			70605

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Era Froup Inc.
		DATE OF NAME CHANGE:	20110708

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Aeroleo Internacional, LLC
		CENTRAL INDEX KEY:			0001573984
		IRS NUMBER:				870786589
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		818 TOWN & COUNTRY BLVD.
		STREET 2:		SUITE 200
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77024
		BUSINESS PHONE:		(281) 606-4900

	MAIL ADDRESS:	
		STREET 1:		818 TOWN & COUNTRY BLVD.
		STREET 2:		SUITE 200
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77024

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Era DHS LLC
		CENTRAL INDEX KEY:			0001573818
		IRS NUMBER:				271210584
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		818 TOWN & COUNTRY BLVD.
		STREET 2:		SUITE 200
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77024
		BUSINESS PHONE:		(281) 606-4900

	MAIL ADDRESS:	
		STREET 1:		818 TOWN & COUNTRY BLVD.
		STREET 2:		SUITE 200
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77024
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<!DOCTYPE html PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN" "http://www.w3.org/TR/html4/loose.dtd">
<html>
	<head>
		<!-- Document created using WebFilings 1 -->
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		<title>Era Group S-4 Acceleration Request Letter</title>
	</head>
	<body style="font-family:Times New Roman;font-size:10pt;">
<a name="sb3402bcd845e4ff59c17ee218371c543"></a><div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></div><br><div style="line-height:144%;text-align:center;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;font-weight:bold;">ERA Group Inc.</font></div><div style="line-height:144%;text-align:center;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;font-weight:bold;">818 Town &amp; Country Blvd., Suite 200</font></div><div style="line-height:144%;text-align:center;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;font-weight:bold;">Houston, Texas 77024</font></div><div style="line-height:120%;text-align:center;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">May 8, 2013</font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;"><br></font></div><div style="line-height:120%;text-align:center;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;"><br></font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">Division of Corporation Finance</font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">U.S. Securities and Exchange Commission</font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">100 F Street, N.E. </font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">Washington, D.C. 20549</font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">Attention: Justin Dobbie</font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;"><br></font></div><div style="line-height:120%;text-align:left;padding-left:48px;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;font-weight:bold;">RE: Era Group Inc.; Era FBO LLC; Era Aer&#243;leo LLC; Aer&#243;leo Internacional, LLC; Era Australia LLC; Era Flightseeing LLC; Era Helicopter Services LLC; Era Helicopters (Mexico) LLC; Era Helicopters, LLC; Era Leasing LLC; Era Med LLC; Seacor Overseas Investment Inc.; Era DHS LLC; Era Canada LLC</font></div><div style="line-height:120%;text-align:left;padding-left:48px;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;"><br></font></div><div style="line-height:120%;text-align:left;padding-left:48px;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;font-weight:bold;">Registration Statement on Form S-4 (File Nos. 333- 188050, 333- 188050-01, 333- 188050-02, 333- 188050-03, 333- 188050-04, 333- 188050-05, 333- 188050-06, 333- 188050-07, 333- 188050-08, 333- 188050-09, 333- 188050-10, 333- 188050-011, 333- 188050-12 and 333- 188050-13)</font></div><div style="line-height:120%;text-align:left;padding-left:144px;text-indent:-48px;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;"><br></font></div><div style="line-height:120%;padding-bottom:16px;text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">Dear Mr. Dobbie:</font></div><div style="line-height:120%;text-align:left;text-indent:48px;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">Reference is made to the Registration Statement on Form S-4 (No. 333-188050) of Era Group Inc., a Delaware corporation (the &#8220;</font><font style="font-family:inherit;font-size:11pt;text-decoration:underline;">Company</font><font style="font-family:inherit;font-size:11pt;">&#8221;), and the additional registrants named therein (together with the Company, the &#8220;Registrants&#8221;) initially filed with the Securities and Exchange Commission (the &#8220;</font><font style="font-family:inherit;font-size:11pt;text-decoration:underline;">Commission</font><font style="font-family:inherit;font-size:11pt;">&#8221;) on April 22, 2013, as amended by Amendment No. 1 dated April 23, 2012 and Amendment No. 2 dated May 7, 2013 (as amended, the &#8220;</font><font style="font-family:inherit;font-size:11pt;text-decoration:underline;">Registration Statement</font><font style="font-family:inherit;font-size:11pt;">&#8221;).</font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;"><br></font></div><div style="line-height:120%;padding-bottom:16px;text-align:left;text-indent:48px;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">Pursuant to Rule 461 under the Securities Act of 1933, as amended, the Registrants hereby request that the effective date of the above-referenced Registration Statement be accelerated so that the Registration Statement may become effective at 9:00 a.m. Eastern Time on May 10, 2013, or as soon as practicable thereafter.</font></div><div style="line-height:120%;padding-bottom:8px;text-align:left;text-indent:48px;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">Each of the Registrants acknowledges that:</font></div><table cellpadding="0" cellspacing="0" style="padding-bottom:8px;font-family:Times New Roman; font-size:10pt;"><tr><td style="width:48px;"></td><td></td></tr><tr><td style="vertical-align:top"><div style="line-height:120%;font-size:11pt;padding-left:24px;"><font style="font-family:inherit;font-size:10pt;">&#8226;</font></div></td><td style="vertical-align:top;"><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">should the Commission or the staff of the Commission, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; </font></div></td></tr></table><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"><tr><td style="width:48px;"></td><td></td></tr><tr><td style="vertical-align:top"><div style="line-height:120%;font-size:11pt;padding-left:24px;"><font style="font-family:inherit;font-size:10pt;">&#8226;</font></div></td><td style="vertical-align:top;"><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrants from their full responsibility for the adequacy and accuracy of the disclosure in the filing; and </font></div></td></tr></table><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;"><br></font></div><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"><tr><td style="width:48px;"></td><td></td></tr><tr><td style="vertical-align:top"><div style="line-height:120%;font-size:11pt;padding-left:24px;"><font style="font-family:inherit;font-size:10pt;">&#8226;</font></div></td><td style="vertical-align:top;"><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">The Registrants may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. </font></div></td></tr></table><div style="line-height:120%;padding-bottom:16px;text-align:left;padding-left:48px;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;"><br></font></div><div style="line-height:120%;padding-bottom:16px;text-align:center;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">[</font><font style="font-family:inherit;font-size:11pt;font-style:italic;">Signature page follows</font><font style="font-family:inherit;font-size:11pt;">]</font></div><br><div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></div><hr style="page-break-after:always"><a name="sb3402bcd845e4ff59c17ee218371c543"></a><div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></div><br><div style="line-height:120%;padding-bottom:8px;text-align:center;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;"><br></font></div><div style="line-height:120%;padding-bottom:16px;padding-top:16px;text-align:left;padding-left:288px;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">Very truly yours,</font></div><div style="line-height:120%;text-align:left;padding-left:288px;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">Era Group Inc.</font></div><div style="line-height:120%;text-align:left;padding-left:288px;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">Aer&#243;leo Internacional, LLC</font></div><div style="line-height:120%;text-align:left;padding-left:288px;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">Era Aer&#243;leo LLC</font></div><div style="line-height:120%;text-align:left;padding-left:288px;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">Era Australia LLC</font></div><div style="line-height:120%;text-align:left;padding-left:288px;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">Era Canada LLC</font></div><div style="line-height:120%;text-align:left;padding-left:288px;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">Era DHS LLC</font></div><div style="line-height:120%;text-align:left;padding-left:288px;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">Era FBO LLC</font></div><div style="line-height:120%;text-align:left;padding-left:288px;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">Era Flightseeing LLC</font></div><div style="line-height:120%;text-align:left;padding-left:288px;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">Era Helicopter Services LLC</font></div><div style="line-height:120%;text-align:left;padding-left:288px;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">Era Helicopters (Mexico) LLC</font></div><div style="line-height:120%;text-align:left;padding-left:288px;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">Era Helicopters, LLC</font></div><div style="line-height:120%;text-align:left;padding-left:288px;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">Era Leasing LLC</font></div><div style="line-height:120%;text-align:left;padding-left:288px;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">Era Med LLC</font></div><div style="line-height:120%;text-align:left;padding-left:288px;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">Seacor Overseas Investment Inc.</font></div><div style="line-height:120%;text-align:left;padding-left:288px;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;"><br></font></div><div style="line-height:120%;text-align:center;padding-left:288px;font-size:10pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;margin-left:auto;margin-right:auto;width:60.9375%;border-collapse:collapse;text-align:left;"><tr><td colspan="3"></td></tr><tr><td width="13%"></td><td width="4%"></td><td width="83%"></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;height:20px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;height:20px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;height:20px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">By:</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;/s/ Shefali A. Shah</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Name:</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Shefali A. Shah</font></div></td></tr><tr><td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Title:</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="vertical-align:top;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;vertical-align:top;">Acting General Counsel and Corporate Secretary</font></div></td></tr></table></div></div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><br><div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></div>	</body>
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