<SEC-DOCUMENT>0001423876-25-000006.txt : 20250514
<SEC-HEADER>0001423876-25-000006.hdr.sgml : 20250514
<ACCEPTANCE-DATETIME>20250514114146
ACCESSION NUMBER:		0001423876-25-000006
CONFORMED SUBMISSION TYPE:	SCHEDULE 13G/A
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20250514
DATE AS OF CHANGE:		20250514

SUBJECT COMPANY:	

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Groupon, Inc.
		CENTRAL INDEX KEY:			0001490281
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-ADVERTISING AGENCIES [7311]
		ORGANIZATION NAME:           	07 Trade & Services
		EIN:				270903295
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		SCHEDULE 13G/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	005-86655
		FILM NUMBER:		25943726

	BUSINESS ADDRESS:	
		STREET 1:		35 W. WACKER, FLOOR 25
		CITY:			CHICAGO
		STATE:			IL
		ZIP:			60601
		BUSINESS PHONE:		(773) 945-6801

	MAIL ADDRESS:	
		STREET 1:		35 W. WACKER, FLOOR 25
		CITY:			CHICAGO
		STATE:			IL
		ZIP:			60601

FILED BY:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GARNET EQUITY CAPITAL HOLDINGS, INC.
		CENTRAL INDEX KEY:			0001423876
		ORGANIZATION NAME:           	
		EIN:				133755685
		STATE OF INCORPORATION:			DE

	FILING VALUES:
		FORM TYPE:		SCHEDULE 13G/A

	BUSINESS ADDRESS:	
		STREET 1:		575 MADISON AVENUE
		STREET 2:		SUITE 1601
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10022
		BUSINESS PHONE:		(212) 755-7577

	MAIL ADDRESS:	
		STREET 1:		575 MADISON AVENUE
		STREET 2:		SUITE 1601
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10022

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GARNET CAPITAL HOLDINGS, INC.
		DATE OF NAME CHANGE:	20080114
</SEC-HEADER>
<DOCUMENT>
<TYPE>SCHEDULE 13G/A
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
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  <headerData>
    <submissionType>SCHEDULE 13G/A</submissionType>
    <previousAccessionNumber>0001493152-24-049921</previousAccessionNumber>
    <filerInfo>
      <filer>
        <filerCredentials>
          <cik>0001423876</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <coverPageHeader>
      <amendmentNo>2</amendmentNo>
      <securitiesClassTitle>Common Stock, par value $0.001</securitiesClassTitle>
      <eventDateRequiresFilingThisStatement>03/31/2025</eventDateRequiresFilingThisStatement>
      <issuerInfo>
        <issuerCik>0001490281</issuerCik>
        <issuerName>Groupon, Inc.</issuerName>
        <issuerCusip>399473206</issuerCusip>
        <issuerPrincipalExecutiveOfficeAddress>
          <com:street1>35 West Wacker Drive</com:street1>
          <com:street2>25th Floor</com:street2>
          <com:city>Chicago</com:city>
          <com:stateOrCountry>IL</com:stateOrCountry>
          <com:zipCode>60601</com:zipCode>
        </issuerPrincipalExecutiveOfficeAddress>
      </issuerInfo>
      <designateRulesPursuantThisScheduleFiled>
        <designateRulePursuantThisScheduleFiled>Rule 13d-1(c)</designateRulePursuantThisScheduleFiled>
      </designateRulesPursuantThisScheduleFiled>
    </coverPageHeader>
    <coverPageHeaderReportingPersonDetails>
      <reportingPersonName>Linmar Capital Fund, LP</reportingPersonName>
      <memberGroup>b</memberGroup>
      <citizenshipOrOrganization>DE</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>0.00</soleVotingPower>
        <sharedVotingPower>1649705</sharedVotingPower>
        <soleDispositivePower>0.00</soleDispositivePower>
        <sharedDispositivePower>1649705</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>1649705</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <aggregateAmountExcludesCertainSharesFlag>N</aggregateAmountExcludesCertainSharesFlag>
      <classPercent>4.1</classPercent>
      <typeOfReportingPerson>PN</typeOfReportingPerson>
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    <coverPageHeaderReportingPersonDetails>

      <reportingPersonName>Garnet Equity Capital Holdings, Inc.</reportingPersonName>
      <memberGroup>b</memberGroup>
      <citizenshipOrOrganization>DE</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>0.00</soleVotingPower>
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        <soleDispositivePower>0.00</soleDispositivePower>
        <sharedDispositivePower>1649705</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>1649705</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <aggregateAmountExcludesCertainSharesFlag>N</aggregateAmountExcludesCertainSharesFlag>
      <classPercent>4.1</classPercent>
      <typeOfReportingPerson>IA</typeOfReportingPerson>
      <typeOfReportingPerson>CO</typeOfReportingPerson>
    </coverPageHeaderReportingPersonDetails>
    <coverPageHeaderReportingPersonDetails>
      <reportingPersonName>AMS Investors, LLC</reportingPersonName>
      <memberGroup>b</memberGroup>
      <citizenshipOrOrganization>DE</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>0.00</soleVotingPower>
        <sharedVotingPower>1649705</sharedVotingPower>
        <soleDispositivePower>0.00</soleDispositivePower>
        <sharedDispositivePower>1649705</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>1649705</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <aggregateAmountExcludesCertainSharesFlag>N</aggregateAmountExcludesCertainSharesFlag>
      <classPercent>4.1</classPercent>
      <typeOfReportingPerson>IA</typeOfReportingPerson>
      <typeOfReportingPerson>OO</typeOfReportingPerson>
    </coverPageHeaderReportingPersonDetails>
    <coverPageHeaderReportingPersonDetails>
      <reportingPersonName>Joseph A. Cohen</reportingPersonName>
      <memberGroup>b</memberGroup>
      <citizenshipOrOrganization>X1</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>0.00</soleVotingPower>
        <sharedVotingPower>1649705</sharedVotingPower>
        <soleDispositivePower>0.00</soleDispositivePower>
        <sharedDispositivePower>1649705</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>1649705</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <aggregateAmountExcludesCertainSharesFlag>N</aggregateAmountExcludesCertainSharesFlag>
      <classPercent>4.1</classPercent>
      <typeOfReportingPerson>HC</typeOfReportingPerson>
      <typeOfReportingPerson>IN</typeOfReportingPerson>
    </coverPageHeaderReportingPersonDetails>
    <coverPageHeaderReportingPersonDetails>
      <reportingPersonName>Abraham Morris Shamah</reportingPersonName>
      <memberGroup>b</memberGroup>
      <citizenshipOrOrganization>X1</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>0.00</soleVotingPower>
        <sharedVotingPower>1649705</sharedVotingPower>
        <soleDispositivePower>0.00</soleDispositivePower>
        <sharedDispositivePower>1649705</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>1649705</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <aggregateAmountExcludesCertainSharesFlag>N</aggregateAmountExcludesCertainSharesFlag>
      <classPercent>4.1</classPercent>
      <typeOfReportingPerson>HC</typeOfReportingPerson>
      <typeOfReportingPerson>IN</typeOfReportingPerson>
    </coverPageHeaderReportingPersonDetails>
    <items>
      <item1>
        <issuerName>Groupon, Inc.</issuerName>
        <issuerPrincipalExecutiveOfficeAddress>35 West Wacker Drive, 25th Floor, Chicago, Illinois 60601</issuerPrincipalExecutiveOfficeAddress>
      </item1>
      <item2>
        <filingPersonName>Linmar Capital Fund, LP
Garnet Equity Capital Holdings, Inc.
AMS Investors, LLC
Joseph A. Cohen
Abraham Morris Shamah</filingPersonName>
        <principalBusinessOfficeOrResidenceAddress>Linmar Capital Fund, LP
Garnet Equity Capital Holdings, Inc.
AMS Investors, LLC
Joseph A. Cohen
Abraham Morris Shamah

575 Madison Ave, Suite 1601, New York, NY 10022</principalBusinessOfficeOrResidenceAddress>
        <citizenship>Linmar Capital Fund, LP - Delaware
Garnet Equity Capital Holdings, Inc. - Delaware
AMS Investors, LLC - Delaware
Joseph A. Cohen - United States
Abraham Morris Shamah - United States</citizenship>
      </item2>
      <item3>
        <notApplicableFlag>N</notApplicableFlag>
      </item3>
      <item4>
        <amountBeneficiallyOwned>Linmar Capital Fund, LP -   1,649,705
Garnet Equity Capital Holdings, Inc. - 1,649,705
AMS Investors, LLC - 1,649,705
Joseph A. Cohen - 1,649,705
Abraham Morris Shamah - 1,649,705

The Common Stock (the "Shares") reported herein include Shares held by Linmar Capital Fund, LP ("Linmar") and any other accounts managed by the Managers (as defined below). Linmar is managed by Garnet Equity Capital Holdings, Inc. ("Garnet Equity") and AMS Investors, LLC ("AMS", and together with Garnet Equity, the "Managers"). Mr. Cohen and Mr. Shamah are the control persons of the Managers. The percentages reported herein are calculated based upon the statement in the Issuer's Form 10-K filed with the SEC on March 11, 2025, that there were 39,810,936 Shares outstanding as of March 6, 2025.</amountBeneficiallyOwned>
        <classPercent>Linmar Capital Fund, LP - 4.1%
Garnet Equity Capital Holdings, Inc. - 4.1%
AMS Investors, LLC - 4.1%
Joseph A. Cohen - 4.1%
Abraham Morris Shamah - 4.1%</classPercent>
        <numberOfSharesPersonHas>
          <solePowerOrDirectToVote>Linmar Capital Fund, LP - 0
Garnet Equity Capital Holdings, Inc. - 0
AMS Investors, LLC - 0
Joseph A. Cohen - 0
Abraham Morris Shamah - 0</solePowerOrDirectToVote>
          <sharedPowerOrDirectToVote>Linmar Capital Fund, LP -   1,649,705
Garnet Equity Capital Holdings, Inc. - 1,649,705
AMS Investors, LLC - 1,649,705
Joseph A. Cohen - 1,649,705
Abraham Morris Shamah - 1,649,705</sharedPowerOrDirectToVote>
          <solePowerOrDirectToDispose>Linmar Capital Fund, LP - 0
Garnet Equity Capital Holdings, Inc. - 0
AMS Investors, LLC - 0
Joseph A. Cohen - 0
Abraham Morris Shamah - 0</solePowerOrDirectToDispose>
          <sharedPowerOrDirectToDispose>Linmar Capital Fund, LP -   1,649,705
Garnet Equity Capital Holdings, Inc. - 1,649,705
AMS Investors, LLC - 1,649,705
Joseph A. Cohen - 1,649,705
Abraham Morris Shamah - 1,649,705</sharedPowerOrDirectToDispose>
        </numberOfSharesPersonHas>
      </item4>
      <item5>
        <notApplicableFlag>N</notApplicableFlag>
        <classOwnership5PercentOrLess>Y</classOwnership5PercentOrLess>
      </item5>
      <item6>
        <notApplicableFlag>Y</notApplicableFlag>
      </item6>
      <item7>
        <notApplicableFlag>Y</notApplicableFlag>
      </item7>
      <item8>
        <notApplicableFlag>Y</notApplicableFlag>
      </item8>
      <item9>
        <notApplicableFlag>Y</notApplicableFlag>
      </item9>
      <item10>
        <notApplicableFlag>N</notApplicableFlag>
        <certifications>By signing below I certify that, to the best of my knowledge and belief, the securities referred to above were not acquired and are not held for the purpose of or with the effect of changing or influencing the control of the issuer of the securities and were not acquired and are not held in connection with or as a participant in any transaction having that purpose or effect, other than activities solely in connection with a nomination under ?? 240.14a-11.</certifications>
      </item10>
    </items>
    <exhibitInfo>Exhibit I - JOINT FILING STATEMENT</exhibitInfo>
    <signatureInformation>
      <reportingPersonName>Linmar Capital Fund, LP</reportingPersonName>
      <signatureDetails>
        <signature>Joseph A. Cohen</signature>
        <title>President of Garnet Equity Capital Holdings, Inc.</title>
        <date>05/14/2025</date>
      </signatureDetails>
    </signatureInformation>
    <signatureInformation>
      <reportingPersonName>Garnet Equity Capital Holdings, Inc.</reportingPersonName>
      <signatureDetails>
        <signature>Joseph A. Cohen</signature>
        <title>President</title>
        <date>05/14/2025</date>
      </signatureDetails>
    </signatureInformation>
    <signatureInformation>
      <reportingPersonName>AMS Investors, LLC</reportingPersonName>
      <signatureDetails>
        <signature>Abraham Morris Shamah</signature>
        <title>Managing Member</title>
        <date>05/14/2025</date>
      </signatureDetails>
    </signatureInformation>
    <signatureInformation>
      <reportingPersonName>Joseph A. Cohen</reportingPersonName>
      <signatureDetails>
        <signature>Joseph A. Cohen</signature>
        <title>Joseph A. Cohen</title>
        <date>05/14/2025</date>
      </signatureDetails>
    </signatureInformation>
    <signatureInformation>
      <reportingPersonName>Abraham Morris Shamah</reportingPersonName>
      <signatureDetails>
        <signature>Abraham Morris Shamah</signature>
        <title>Abraham Morris Shamah</title>
        <date>05/14/2025</date>
      </signatureDetails>
    </signatureInformation>
  </formData>

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</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-1
<SEQUENCE>2
<FILENAME>ex1.htm
<TEXT>
<!DOCTYPE html>
<html ><head></head><body style='font: 10pt Times New Roman, Times, Serif'>
<p style='text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt'><font style='font-family: Times New Roman, Times, Serif; font-size: 10pt'>&nbsp;</font></p>
<p style='font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: right'><font style='font-family: Times New Roman, Times, Serif; font-size: 10pt'>Exhibit I</font></p>
<p style='font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center'><font style='font-family: Times New Roman, Times, Serif; font-size: 10pt'>&nbsp;</font></p>
<p style='font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center'><font style='font-family: Times New Roman, Times, Serif; font-size: 10pt'>JOINT FILING STATEMENT</font></p>
<p style='font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center'><font style='font-family: Times New Roman, Times, Serif; font-size: 10pt'>PURSUANT TO RULE 13D-1(K)(1)</font></p>
<p style='font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 67.5pt'><font style='font-family: Times New Roman, Times, Serif; font-size: 10pt'>&nbsp;</font></p>
<p style='font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify'><font style='font-family: Times New Roman, Times, Serif; font-size: 10pt'>The undersigned hereby consent and agree to the joint
filing of Schedule 13G under the Securities Exchange Act of 1934, as amended, with respect to the Shares of Groupon, Inc.
together with any or all amendments thereto, when and if required. The parties hereto further consent and agree to file this Joint Filing
Statement pursuant to Rule13d-1(k)(1)(iii) as an exhibit to Schedule 13G, thereby incorporating the same into such Schedule 13G.</font></p>
<p style='font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify'><font style='font-family: Times New Roman, Times, Serif; font-size: 10pt'>&nbsp;</font></p>
<p style='font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify'><font style='font-family: Times New Roman, Times, Serif; font-size: 10pt'>This Joint Filing Statement may be terminated by any
of the undersigned upon written notice or such lesser period of notice as the undersigned may mutually agree.</font></p>
<p style='font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify'><font style='font-family: Times New Roman, Times, Serif; font-size: 10pt'>&nbsp;</font></p>
<p style='font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify'><font style='font-family: Times New Roman, Times, Serif; font-size: 10pt'>Dated: May 14, 2025</font></p>
<p style='font: 10pt Times New Roman, Times, Serif; margin: 0pt'><font style='font-family: Times New Roman, Times, Serif; font-size: 10pt'>&nbsp;</font></p>
<table cellspacing='0' cellpadding='0' style='font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse'>
<tr style='font: 10pt Times New Roman, Times, Serif; vertical-align: top'><td><font style='font-family: Times New Roman, Times, Serif; font-size: 10pt'>&nbsp;</font></td>
<td colspan='2'><font style='font-family: Times New Roman, Times, Serif; font-size: 10pt'>Linmar Capital Fund, LP</font></td></tr>
<tr style='font: 10pt Times New Roman, Times, Serif; vertical-align: top'><td style='width: 50%'>&nbsp;</td><td style='width: 3%'>&nbsp;</td><td style='width: 47%'>&nbsp;</td></tr>
<tr style='font: 10pt Times New Roman, Times, Serif; vertical-align: top'><td>&nbsp;</td><td>By:</td><td style='border-bottom: Black 1pt solid'><i>/s/
Joseph A. Cohen</i></td></tr>
<tr style='font: 10pt Times New Roman, Times, Serif; vertical-align: top'><td>&nbsp;</td><td>&nbsp;</td><td>Joseph A. Cohen, President of Garnet Equity Capital Holdings, Inc.</td></tr>
<tr style='font: 10pt Times New Roman, Times, Serif; vertical-align: top'><td>&nbsp;</td><td>&nbsp;</td><td>&nbsp;</td></tr>
<tr style='font: 10pt Times New Roman, Times, Serif; vertical-align: top'><td><font style='font-family: Times New Roman, Times, Serif; font-size: 10pt'>&nbsp;</font></td>
<td colspan='2'><font style='font-family: Times New Roman, Times, Serif; font-size: 10pt'>Garnet Equity Capital Holdings, Inc.</font></td></tr>
<tr style='font: 10pt Times New Roman, Times, Serif; vertical-align: top'><td style='width: 50%'>&nbsp;</td><td style='width: 3%'>&nbsp;</td><td style='width: 47%'>&nbsp;</td></tr>
<tr style='font: 10pt Times New Roman, Times, Serif; vertical-align: top'><td>&nbsp;</td><td>By:</td><td style='border-bottom: Black 1pt solid'><i>/s/
Abraham Morris Shamah</i></td></tr>
<tr style='font: 10pt Times New Roman, Times, Serif; vertical-align: top'><td>&nbsp;</td><td>&nbsp;</td><td>Abraham Morris Shamah, Managing Member</td></tr>
<tr style='font: 10pt Times New Roman, Times, Serif; vertical-align: top'><td>&nbsp;</td><td>&nbsp;</td><td>&nbsp;</td></tr>
<tr style='font: 10pt Times New Roman, Times, Serif; vertical-align: top'><td><font style='font-family: Times New Roman, Times, Serif; font-size: 10pt'>&nbsp;</font></td>
<td colspan='2'><font style='font-family: Times New Roman, Times, Serif; font-size: 10pt'>AMS Investors, LLC</font></td></tr>
<tr style='font: 10pt Times New Roman, Times, Serif; vertical-align: top'><td style='width: 50%'>&nbsp;</td><td style='width: 3%'>&nbsp;</td><td style='width: 47%'>&nbsp;</td></tr>
<tr style='font: 10pt Times New Roman, Times, Serif; vertical-align: top'><td>&nbsp;</td><td>By:</td><td style='border-bottom: Black 1pt solid'><i>/s/
Joseph A. Cohen</i></td></tr>
<tr style='font: 10pt Times New Roman, Times, Serif; vertical-align: top'><td>&nbsp;</td><td>&nbsp;</td><td>Joseph A. Cohen, President</td></tr>
<tr style='font: 10pt Times New Roman, Times, Serif; vertical-align: top'><td>&nbsp;</td><td>&nbsp;</td><td>&nbsp;</td></tr>
<tr style='font: 10pt Times New Roman, Times, Serif; vertical-align: top'><td><font style='font-family: Times New Roman, Times, Serif; font-size: 10pt'>&nbsp;</font></td>
<td colspan='2'><font style='font-family: Times New Roman, Times, Serif; font-size: 10pt'>Joseph A. Cohen</font></td></tr>
<tr style='font: 10pt Times New Roman, Times, Serif; vertical-align: top'><td style='width: 50%'>&nbsp;</td><td style='width: 3%'>&nbsp;</td><td style='width: 47%'>&nbsp;</td></tr>
<tr style='font: 10pt Times New Roman, Times, Serif; vertical-align: top'><td>&nbsp;</td><td>By:</td><td style='border-bottom: Black 1pt solid'><i>/s/
Joseph A. Cohen</i></td></tr>
<tr style='font: 10pt Times New Roman, Times, Serif; vertical-align: top'><td>&nbsp;</td><td>&nbsp;</td><td>Joseph A. Cohen</td></tr>
<tr style='font: 10pt Times New Roman, Times, Serif; vertical-align: top'><td>&nbsp;</td><td>&nbsp;</td><td>&nbsp;</td></tr>
<tr style='font: 10pt Times New Roman, Times, Serif; vertical-align: top'><td><font style='font-family: Times New Roman, Times, Serif; font-size: 10pt'>&nbsp;</font></td>
<td colspan='2'><font style='font-family: Times New Roman, Times, Serif; font-size: 10pt'>Abraham Morris Shamah</font></td></tr>
<tr style='font: 10pt Times New Roman, Times, Serif; vertical-align: top'><td style='width: 50%'>&nbsp;</td><td style='width: 3%'>&nbsp;</td><td style='width: 47%'>&nbsp;</td></tr>
<tr style='font: 10pt Times New Roman, Times, Serif; vertical-align: top'><td>&nbsp;</td><td>By:</td><td style='border-bottom: Black 1pt solid'><i>/s/
Abraham Morris Shamah</i></td></tr>
<tr style='font: 10pt Times New Roman, Times, Serif; vertical-align: top'><td>&nbsp;</td><td>&nbsp;</td><td>Abraham Morris Shamah</td></tr>
<tr style='font: 10pt Times New Roman, Times, Serif; vertical-align: top'><td>&nbsp;</td><td>&nbsp;</td><td>&nbsp;</td></tr>
</table>
<div style='margin-bottom: 6pt; border-bottom: Black 1pt solid'><table cellpadding='0' cellspacing='0' style='border-collapse: collapse; width: 100%; font-size: 10pt'><tr style='vertical-align: top; text-align: left'><td style='text-align: left; width: 100%'>&nbsp;</td></tr></table></div>
<p style='font: 10pt Times New Roman, Times, Serif; margin: 0pt'><font style='font-family: Times New Roman, Times, Serif; font-size: 10pt'>&nbsp;</font></p>
</body></html>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
