-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 RZ5pUozkmTLtDBSAsT4l/yXWJvanrhahH4nHCl2GiLY00lDrSD6QRYJp5NfF5UJp
 NYc9yfjqp8d07VmhvqobnQ==

<SEC-DOCUMENT>0001104659-07-044667.txt : 20070601
<SEC-HEADER>0001104659-07-044667.hdr.sgml : 20070601
<ACCEPTANCE-DATETIME>20070601160534
ACCESSION NUMBER:		0001104659-07-044667
CONFORMED SUBMISSION TYPE:	8-K/A
PUBLIC DOCUMENT COUNT:		4
CONFORMED PERIOD OF REPORT:	20070601
ITEM INFORMATION:		Changes in Registrant.s Certifying Accountant
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20070601
DATE AS OF CHANGE:		20070601

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GUESS INC
		CENTRAL INDEX KEY:			0000912463
		STANDARD INDUSTRIAL CLASSIFICATION:	WOMEN'S, MISSES', CHILDREN'S & INFANTS' UNDERGARMENTS [2340]
		IRS NUMBER:				953679695
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-11893
		FILM NUMBER:		07894357

	BUSINESS ADDRESS:	
		STREET 1:		ATTN:  ANGELINA ORONA
		STREET 2:		1444 SOUTH ALAMEDA STREET
		CITY:			LOS ANGELES
		STATE:			CA
		ZIP:			90021
		BUSINESS PHONE:		(213) 765-3100

	MAIL ADDRESS:	
		STREET 1:		ATTN:  ANGELINA ORONA
		STREET 2:		1444 SOUTH ALAMEDA STREET
		CITY:			LOS ANGELES
		STATE:			CA
		ZIP:			90021

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GUESS INC ET AL/CA/
		DATE OF NAME CHANGE:	19940902
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K/A
<SEQUENCE>1
<FILENAME>a07-15705_18ka.htm
<DESCRIPTION>8-K/A
<TEXT>
<html>

<head>







</head>

<body lang="EN-US">

<div style="font-family:Times New Roman;">
 <div style="border:none;border-top:double windowtext 6.0pt;padding:0pt 0pt 0pt 0pt;"> <p style="border:none;margin:0pt 0pt .0001pt;padding:0pt;"><a name="scotch"></a><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p> </div>

<p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><b><font size="5" face="Times New Roman" style="font-size:18.0pt;font-weight:bold;">UNITED
STATES</font></b></p>

<p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><b><font size="5" face="Times New Roman" style="font-size:18.0pt;font-weight:bold;">SECURITIES
AND EXCHANGE COMMISSION</font></b></p>

<p align="center" style="margin:0pt 0pt 12.0pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">WASHINGTON, D.C. 20549</font></b></p>

<p align="center" style="margin:0pt 0pt 12.0pt;text-align:center;text-autospace:none;"><b><font size="5" face="Times New Roman" style="font-size:18.0pt;font-weight:bold;">FORM
8-K/A</font></b></p>

<p align="center" style="margin:0pt 0pt 12.0pt;text-align:center;text-autospace:none;"><b><font size="3" face="Times New Roman" style="font-size:12.0pt;font-weight:bold;">CURRENT
REPORT</font></b></p>

<p align="center" style="margin:0pt 0pt 12.0pt;text-align:center;text-autospace:none;"><b><font size="3" face="Times New Roman" style="font-size:12.0pt;font-weight:bold;">Pursuant
to Section 13 or 15(d) of the<br>
Securities Exchange Act of 1934</font></b></p>

<p align="center" style="margin:0pt 0pt 12.0pt;text-align:center;text-autospace:none;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Date of
Report (Date of earliest event reported): June 1, 2007</font></b></p>

<p align="center" style="font-size:10.0pt;margin:0pt 0pt 12.0pt;text-align:center;text-autospace:none;"><b><font size="5" face="Times New Roman" style="font-size:18.0pt;font-weight:bold;">GUESS?,
INC.<br>
</font></b>(Exact name of registrant as specified in its charter)</p>

<div align="center">

<table border="0" cellspacing="0" cellpadding="0" width="100%" bgcolor="white" style="background:white;border-collapse:collapse;width:100.0%;">
 <tr>
  <td width="100%" colspan="3" valign="top" style="padding:0pt .7pt 0pt .7pt;width:100.0%;">
  <p align="center" style="font-size:10.0pt;margin:0pt 0pt .0001pt;text-align:center;"><!-- SET mrlNoTableShading --><b>Delaware</b></p>
  </td>
 </tr>
 <tr>
  <td width="100%" colspan="3" valign="top" style="padding:0pt .7pt 0pt .7pt;width:100.0%;">
  <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(State or other
  jurisdiction of incorporation)</font></p>
  </td>
 </tr>
 <tr>
  <td width="48%" valign="top" style="padding:0pt .7pt 0pt .7pt;width:48.8%;">
  <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="2%" valign="bottom" style="padding:0pt .7pt 0pt .7pt;width:2.38%;">
  <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="48%" valign="top" style="padding:0pt .7pt 0pt .7pt;width:48.8%;">
  <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
 </tr>
 <tr>
  <td width="48%" valign="top" style="padding:0pt .7pt 0pt .7pt;width:48.8%;">
  <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">1-11893</font></b></p>
  </td>
  <td width="2%" valign="bottom" style="padding:0pt .7pt 0pt .7pt;width:2.38%;">
  <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="48%" valign="top" style="padding:0pt .7pt 0pt .7pt;width:48.8%;">
  <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">95-3679695</font></b></p>
  </td>
 </tr>
 <tr>
  <td width="48%" valign="top" style="padding:0pt .7pt 0pt .7pt;width:48.8%;">
  <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(Commission File
  Number)</font></p>
  </td>
  <td width="2%" valign="bottom" style="padding:0pt .7pt 0pt .7pt;width:2.38%;">
  <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="48%" valign="top" style="padding:0pt .7pt 0pt .7pt;width:48.8%;">
  <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(IRS Employer
  Identification No.)</font></p>
  </td>
 </tr>
 <tr>
  <td width="100%" colspan="3" valign="top" style="padding:0pt .7pt 0pt .7pt;width:100.0%;">
  <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
 </tr>
 <tr>
  <td width="100%" colspan="3" valign="top" style="padding:0pt .7pt 0pt .7pt;width:100.0%;">
  <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">1444 S.
  Alameda Street Los Angeles, California 90021</font></b></p>
  </td>
 </tr>
 <tr>
  <td width="100%" colspan="3" valign="top" style="padding:0pt .7pt 0pt .7pt;width:100.0%;">
  <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(Address of
  principal executive offices) (Zip Code)</font></p>
  </td>
 </tr>
 <tr>
  <td width="48%" valign="top" style="padding:0pt .7pt 0pt .7pt;width:48.8%;">
  <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="2%" valign="bottom" style="padding:0pt .7pt 0pt .7pt;width:2.38%;">
  <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="48%" valign="top" style="padding:0pt .7pt 0pt .7pt;width:48.8%;">
  <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="100%" colspan="3" valign="top" style="padding:0pt .7pt 0pt .7pt;width:100.0%;">
  <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Registrant&#146;s
  telephone number, including area code: &nbsp;<b>(213)
  765-3100</b></font></p>
  </td>
 </tr>
 <tr>
  <td width="100%" colspan="3" valign="top" style="padding:0pt .7pt 0pt .7pt;width:100.0%;">
  <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
 </tr>
 <tr>
  <td width="100%" colspan="3" valign="top" style="padding:0pt .7pt 0pt .7pt;width:100.0%;">
  <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Not
  applicable</font></b></p>
  </td>
 </tr>
 <tr>
  <td width="100%" colspan="3" valign="top" style="padding:0pt .7pt 0pt .7pt;width:100.0%;">
  <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(Former name or
  former address, if changed since last report)</font></p>
  </td>
 </tr>
</table>

</div>

<p style="line-height:1.0pt;margin:0pt 0pt 12.0pt;page-break-after:avoid;"><font size="1" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0pt 0pt 12.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Check
the appropriate box below if the Form 8-K filing is intended to simultaneously
satisfy the filing obligation of the registrant under any of the following
provisions:</font></p>

<p style="font-size:10.0pt;margin:0pt 0pt 12.0pt;"><font size="2" face="Wingdings" style="font-size:10.0pt;">o</font><font face="Times New Roman">&nbsp;&nbsp;Written
communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</font></p>

<p style="font-size:10.0pt;margin:0pt 0pt 12.0pt;"><font size="2" face="Wingdings" style="font-size:10.0pt;">o</font><font face="Times New Roman">&nbsp;&nbsp;Soliciting
material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</font></p>

<p style="font-size:10.0pt;margin:0pt 0pt 12.0pt;"><font size="2" face="Wingdings" style="font-size:10.0pt;">o</font><font face="Times New Roman">&nbsp;&nbsp;Pre-commencement
communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR
240.14d-2(b))</font></p>

<p style="font-size:10.0pt;margin:0pt 0pt .0001pt;"><font size="2" face="Wingdings" style="font-size:10.0pt;">o</font><font face="Times New Roman">&nbsp;&nbsp;Pre-commencement
communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR
240.13e-4(c))</font></p>

<p style="line-height:1.0pt;margin:0pt 0pt .0001pt;"><font size="1" face="Times New Roman">&nbsp;</font></p>


 <div style="border:none;border-bottom:double windowtext 6.0pt;padding:0pt 0pt 0pt 0pt;"> <p style="border:none;margin:0pt 0pt .0001pt;padding:0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p> </div>
</div><br><hr size="3" width="100%" noshade color="#010101" align="center">

<!-- SEQ.=1,FOLIO='',FILE='C:\JMS\skris\07-15705-1\task2163232\15705-1-ba.htm',USER='105340',CD='Jun  1 14:50 2007' -->



<br clear="all" style="page-break-before:always;">
<div>


<p style="margin:0pt 0pt 12.0pt;text-autospace:none;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Item 4.01 Changes in Registrant&#146;s
Certifying Accountant.</font></b></p>

<p style="margin:0pt 0pt 12.0pt;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">On March 23, 2007, Guess?,
Inc. (the &#147;Company&#148;) filed a Current Report on Form 8-K with the Securities and
Exchange Commission (the &#147;SEC&#148;) announcing that on March 19, 2007, the Audit
Committee (the &#147;Audit Committee&#148;) of the Board of Directors of the Company
approved the dismissal of KPMG LLP (&#147;KPMG&#148;) as the Company&#146;s independent
registered public accounting firm, effective upon the completion of KPMG&#146;s
audit of the Company&#146;s financial statements as of and for the fiscal month
transition period ended February 3, 2007.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">On May 29, 2007, KPMG
completed its audit of the Company&#146;s financial statements as of and for the
fiscal month transition period ended February 3, 2007, and the Company&#146;s
retention of KPMG as our independent registered public accounting firm ended as
of that date.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The audit reports of KPMG on
the Company&#146;s consolidated financial statements as of and for the years ended
December&nbsp;31,&nbsp;2006 and 2005 and as of and for the fiscal month ended
February&nbsp;3,&nbsp;2007 did not contain an adverse opinion or a disclaimer
of opinion, and were not qualified or modified as to uncertainty, audit scope
or accounting principles except (i) for the 2006 and for the fiscal month transition
period ended February&nbsp;3,&nbsp;2007 audit reports which refer to the
adoption of Statement of Financial Accounting Standards No. 123 (R), &#147;Share-Based
Payment&#148; effective January&nbsp;1,&nbsp;2006 and the adoption of Statement of
Financial Accounting Standards No. 158, &#147;Employers&#146; Accounting for Defined
Benefit Pension and Other Postretirement Plans &#150; an amendment to FASB
Statements No. 87, 88, 106, and 132 (R),&#148; as of December&nbsp;31,&nbsp;2006 and
(ii) for the audit report for the fiscal month transition period ended
February&nbsp;3,&nbsp;2007 which refers to the adoption of FASB Interpretation
No. 48, &#147;Accounting for Uncertainty in Income Taxes,&#148; effective
January&nbsp;1,&nbsp;2007.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The audit reports of KPMG on
management&#146;s assessment of the effectiveness of internal control over financial
reporting and the effectiveness of internal control over financial reporting as
of December 31, 2006 and 2005 did not contain an adverse opinion or disclaimer
of opinion, and were not qualified or modified as to uncertainty, audit scope
or accounting principles except for the 2005 report which excluded the
assessment of effectiveness of internal control over financial reporting
relating to Maco Apparel S.p.A., a wholly-owned subsidiary acquired during
2005, and except for the 2006 report which excluded the assessment of
effectiveness of internal control over financial reporting relating to Focus
Europe S.r.l., a majority-owned subsidiary acquired during 2006.&nbsp; The
exclusions relating to Maco Apparel S.p.A. and Focus Europe S.r.l. described
above were consistent with published guidance of the SEC.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">During the fiscal years
ended December 31, 2006 and 2005 and through May 29, 2007, there were (1) no
disagreements with KPMG on any matter of accounting principles or practices,
financial statement disclosure, or auditing scope or procedure, which
disagreements, if not resolved to the satisfaction of KPMG, would have caused
KPMG to make reference to the subject matter of the disagreement in connection
with its reports on </font></p>


 <p style="margin:24.0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">1</font></p> <br><hr size="3" width="100%" noshade color="#010101" align="center">

<!-- SEQ.=1,FOLIO='1',FILE='C:\fc\1529551958_H10187_2163646\15705-1-bc.htm',USER='jmsproofassembler',CD='Jun  1 09:55 2007' -->
<br clear="all" style="page-break-before:always;">



<p style="margin:0pt 0pt 12.0pt;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">the Company&#146;s financial
statements for such periods, and (2) no reportable events as defined in Item
304(a)(1)(v) of Regulation S-K.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The Company has provided
KPMG with a copy of this Form 8-K/A and requested that KPMG furnish it with a
letter addressed to the SEC stating whether it agrees with the statements made
by the Company herein and, if not, stating the respects in which it does not
agree.&nbsp; A letter from KPMG, dated as of June 1, 2007 regarding its
concurrence with these statements, is attached hereto as Exhibit 16.1.</font></p>

<p style="margin:0pt 0pt 12.0pt;page-break-after:avoid;text-autospace:none;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Item
9.01 Financial Statements and Exhibits.</font></b></p>

<p style="margin:0pt 0pt 12.0pt;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(d) Exhibits.</font></p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt 36.0pt;text-autospace:none;text-indent:-36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">16.1</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font>Letter from KPMG LLP to the Securities and
Exchange Commission dated June 1, 2007</p>


 <p style="margin:24.0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">2</font></p> <br><hr size="3" width="100%" noshade color="#010101" align="center">

<!-- SEQ.=1,FOLIO='2',FILE='C:\fc\1529551958_H10187_2163646\15705-1-bc.htm',USER='jmsproofassembler',CD='Jun  1 09:55 2007' -->
<br clear="all" style="page-break-before:always;">



<p align="center" style="margin:0pt 0pt 12.0pt;text-align:center;text-autospace:none;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">SIGNATURES</font></b></p>

<p style="margin:0pt 0pt 24.0pt;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Pursuant to the requirements of the Securities
Exchange Act of 1934, the Registrant has duly caused this report to be signed
on its behalf by the undersigned hereunto duly authorized.</font></p>

<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;font-family:Times New Roman;width:100.0%;">
 <tr style="page-break-inside:avoid;">
  <td width="50%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:50.56%;">
  <p style="font-size:10.0pt;margin:0pt 0pt .0001pt;"><!-- SET mrlNoTableShading -->Dated:&nbsp;June 1, 2007</p>
  </td>
  <td width="36%" colspan="3" valign="top" style="padding:0pt .7pt 0pt 0pt;width:36.1%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">GUESS?, INC.</font></p>
  </td>
  <td width="13%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:13.34%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="50%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:50.56%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="3%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:3.44%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="26%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:26.64%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="19%" colspan="2" valign="top" style="padding:0pt .7pt 0pt 0pt;width:19.34%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="50%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:50.56%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="3%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:3.44%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">By:</font></p>
  </td>
  <td width="26%" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0pt .7pt 0pt 0pt;width:26.64%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">/s/ Carlos
  Alberini</font></p>
  </td>
  <td width="19%" colspan="2" valign="top" style="padding:0pt .7pt 0pt 0pt;width:19.34%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="50%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:50.56%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="36%" colspan="3" valign="top" style="padding:0pt .7pt 0pt 0pt;width:36.1%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Carlos Alberini</font></p>
  </td>
  <td width="13%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:13.34%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="50%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:50.56%;">
  <p style="margin:0pt 0pt .0001pt;"><i><font size="2" face="Times New Roman" style="font-size:1.0pt;font-style:italic;">&nbsp;</font></i></p>
  </td>
  <td width="36%" colspan="3" valign="top" style="padding:0pt .7pt 0pt 0pt;width:36.1%;">
  <p style="margin:0pt 0pt .0001pt;"><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;">President
  and Chief Operating Officer</font></i></p>
  </td>
  <td width="13%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:13.34%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr height="0">
  <td width="378" style="border:none;"></td>
  <td width="26" style="border:none;"></td>
  <td width="199" style="border:none;"></td>
  <td width="45" style="border:none;"></td>
  <td width="100" style="border:none;"></td>
 </tr>
</table>


 <p style="margin:24.0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">3</font></p> <br><hr size="3" width="100%" noshade color="#010101" align="center">

<!-- SEQ.=1,FOLIO='3',FILE='C:\fc\1529551958_H10187_2163646\15705-1-bc.htm',USER='jmsproofassembler',CD='Jun  1 09:55 2007' -->
<br clear="all" style="page-break-before:always;">



<p align="center" style="margin:0pt 0pt 12.0pt;text-align:center;text-autospace:none;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">EXHIBIT
INDEX</font></b></p>

<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;font-family:Times New Roman;width:100.0%;">
 <tr style="page-break-inside:avoid;">
  <td width="8%" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0pt .7pt 0pt 0pt;width:8.2%;">
  <p align="left" style="font-size:8.0pt;font-weight:bold;line-height:8.0pt;margin:0pt 0pt .0001pt;text-align:left;"><!-- SET mrlNoTableShading -->Exhibit No.</p>
  </td>
  <td width="2%" valign="bottom" style="padding:0pt .7pt 0pt 0pt;width:2.62%;">
  <p style="font-weight:bold;line-height:8.0pt;margin:0pt 0pt .0001pt;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></b></p>
  </td>
  <td width="89%" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0pt .7pt 0pt 0pt;width:89.18%;">
  <p style="font-weight:bold;line-height:8.0pt;margin:0pt 0pt .0001pt;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:8.0pt;">Description</font></b></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="8%" valign="top" style="border:none;padding:0pt .7pt 0pt 0pt;width:8.2%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.62%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="89%" valign="top" style="border:none;padding:0pt .7pt 0pt 0pt;width:89.18%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="8%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:8.2%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">16.1</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.62%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="89%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:89.18%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Letter from KPMG LLP to the Securities and Exchange
  Commission dated June 1, 2007</font></p>
  </td>
 </tr>
</table>

<p style="line-height:1.0pt;margin:0pt 0pt 12.0pt;"><font size="1" face="Times New Roman">&nbsp;</font></p>


 <p style="margin:24.0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">4</font></p>
</div><br><hr size="3" width="100%" noshade color="#010101" align="center">

<!-- SEQ.=1,FOLIO='4',FILE='C:\fc\1529551958_H10187_2163646\15705-1-bc.htm',USER='jmsproofassembler',CD='Jun  1 09:55 2007' -->


</body>

</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-16.1
<SEQUENCE>2
<FILENAME>a07-15705_1ex16d1.htm
<DESCRIPTION>EX-16.1
<TEXT>
<html>

<head>






</head>

<body lang="EN-US">

<div style="font-family:Times New Roman;">

<p align="right" style="margin:0pt 0pt 12.0pt;text-align:right;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Exhibit
16.1</font></b></p>

<p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman"><img width="112" height="49" src="g157051kai001.jpg"></font></p>

<p style="font-size:10.0pt;margin:0pt 0pt 24.0pt 144.0pt;text-autospace:none;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">KPMG LLP<br>
</font></b>Suite 2000<br>
355 South Grand Avenue<br>
Los Angeles, CA 90071-1568</p>

<p style="margin:0pt 0pt 12.0pt;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">June 1, 2007</font></p>

<p style="margin:0pt 0pt 12.0pt;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Securities and Exchange
Commission<br>
Washington D.C. 20549</font></p>

<p style="margin:0pt 0pt 12.0pt;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Ladies and Gentlemen:</font></p>

<p style="margin:0pt 0pt 12.0pt;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">We were previously principal
accountants for Guess?, Inc. and, under the date of February 28, 2007, we reported
on the consolidated financial statements of Guess?, Inc. as of and for the
years ended December 31, 2006 and 2005, management&#146;s assessment of the
effectiveness of internal control over financial reporting as of December 31,
2006, and the effectiveness of internal control over financial reporting as of
December 31, 2006. On March 19, 2007, we were notified that Guess?, Inc.
engaged Ernst &amp; Young LLP as its principal accountant for the year ending
February 2, 2008 and that the auditor-client relationship with KPMG LLP will
cease upon completion of the audit of Guess?, Inc.&#146;s consolidated financial
statements as of and for the one-month transition period ended February 3, 2007
and the issuance of our report thereon. On May 29, 2007, we completed our audit
and the auditor-client relationship ceased. We have read Guess?, Inc.&#146;s
statements included under Item 4.01 of its Form 8-K/A dated June 1, 2007, and
we agree with such statements, except that we are not in a position to agree or
disagree with Guess?, Inc.&#146;s statement that the change was approved by the
Audit Committee of the Board of Directors. </font></p>

<p style="margin:0pt 0pt 12.0pt;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Very truly yours,</font></p>

<p style="margin:0pt 0pt 12.0pt;"><b><font size="2" face="Times New Roman" style="font-weight:bold;"><img width="174" height="48" src="g157051kai002.jpg"></font></b></p>

<p align="center" style="margin:0pt 0pt 12.0pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>

<p align="center" style="margin:0pt 0pt 12.0pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">KPMG LLP, a U.S.
limited liability partnership, is the U.S.<br>
member firm of KPMG International, a Swiss cooperative.</font></p>

</div><br><hr size="3" width="100%" noshade color="#010101" align="center">

<!-- SEQ.=1,FOLIO='',FILE='C:\Fc\152202243861_P66475CHE_2163641\15705-1-ka.htm',USER='jmsproofassembler',CD='Jun  1 20:22 2007' -->


</body>

</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>3
<FILENAME>g157051kai001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 g157051kai001.jpg
M_]C_X``02D9)1@`!`0$`8`!@``#_VP!#``H'!P@'!@H("`@+"@H+#A@0#@T-
M#AT5%A$8(Q\E)"(?(B$F*S<O)BDT*2$B,$$Q-#D[/CX^)2Y$24,\2#<]/CO_
MVP!#`0H+"PX-#AP0$!P[*"(H.SL[.SL[.SL[.SL[.SL[.SL[.SL[.SL[.SL[
M.SL[.SL[.SL[.SL[.SL[.SL[.SL[.SO_P``1"``Q`'`#`2(``A$!`Q$!_\0`
M'P```04!`0$!`0$```````````$"`P0%!@<("0H+_\0`M1```@$#`P($`P4%
M!`0```%]`0(#``01!1(A,4$&$U%A!R)Q%#*!D:$((T*QP152T?`D,V)R@@D*
M%A<8&1HE)B<H*2HT-38W.#DZ0T1%1D=(24I35%565UA96F-D969G:&EJ<W1U
M=G=X>7J#A(6&AXB)BI*3E)66EYB9FJ*CI*6FIZBIJK*SM+6VM[BYNL+#Q,7&
MQ\C)RM+3U-76U]C9VN'BX^3EYN?HZ>KQ\O/T]?;W^/GZ_\0`'P$``P$!`0$!
M`0$!`0````````$"`P0%!@<("0H+_\0`M1$``@$"!`0#!`<%!`0``0)W``$"
M`Q$$!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#V6O,M0^+D
M]EJ-S:#1XW$$SQAO/(S@D9^[[5Z;7S?KW_(PZE_U]R_^AFNO"TXS;YD9U)-;
M'=_\+EN/^@)'_P"!!_\`B:<GQDN&=5_L6/DX_P"/@_\`Q->9TZ+_`%J?[PKM
M^K4NQCSR[GLOC#XA2^%]973TTU+@&%9-YE*]21C&#Z5A?\+EN/\`H"1_^!!_
M^)K+^+7_`"."?]>B?S:N)K.E0IR@FT5*<DSTK_A<MQ_T!(__``(/_P`36G?_
M`!/FLM$TK41I2.=064E/.(V;'V]<<YZUY%71:Y_R)GAC_KG=?^CC52P])-:?
MU9B4Y:G4?\+EN/\`H"1_^!!_^)H_X7+<?]`2/_P(/_Q->:T5?U:EV%[27<]E
MA^(TTO@R?Q!_9J!H;L6_D^:<$84YSC_:K$_X7+<?]`2/_P`"#_\`$UC6G_)'
M[[_L*C_T!*XZLX4*;O==2G.6AZ5_PN6X_P"@)'_X$'_XFND\%^.I?%E]<6SZ
M>EL(8@^Y92V><8Z"O$:]#^#O_(;U#_KV'_H0J:U"G&FVD$9R;L>N5X3J'@_7
M]1O=2U.UL-]I]IG;S3*B\*[9."P/8U[A=W45E9S74QQ'"A=C[`9K$UJUOSX1
M&F6,&ZZNXUMW/:/?_K')^F[\37)0J.#TZFLXW/#M)T74=<N_LNFVK7$H4L0"
M``/<D@"I]4\/:IX?GA75($MVD.57SD<X]<*20/K7I5[JNE?#'0AI>GLEWJ3L
M'99!@G/\38Z#`P!G/ZFO,XFNO$GB2/[0QEN+^Y4.0/[QQ^``_E7HPJ2FW+:)
M@XI:=3M?&/AW7?%^L1:MI>DR_9'MT5'FEB0L,D[L;\X((Z\^U<S?>`O$^GPM
M--I,C1KU,+K(?R4D_I7:?%77;S2Y-.T_3;N:T.QI',$A0D=%'!Z<-5SX8W6O
M7%A=WFL74\EB0I@>Z8DGKN(8\XZ>WZUA&I.%)2TL6XIRL>6:3HNHZY>&TTVV
M,\P4N5W!<`=\D@=ZZ'Q3HNKZ=X4T6*^TZ2W6Q,L4DC21LK,[EUQM8GH.X%=5
M\-T@MX/$.O[1Y33,$;_87+G'_?0_*I_B%<MJ/PUL[Y@-TQ@F..`"RY_K52K2
M=51MI<2BN6YY%;P2W5Q';P1F265@B(O5B>@K?NO`'BBRM)KJYTP1PPH9)&-Q
M$=J@9)X:NI^&VB1:587'BW5`L<21L+?=U"_Q,/<_='X^HKI?'&I2VWP\GDO%
M$-S=HD?E`_=9B"5]\+NY[XISKR511B"@K79PFF037?PHN[:VB>::35ALCC4L
MS?(G0#K4=O\`"SQ//")&BMH21G9)-\WZ`BNL\)6MIX-\"MXAO-SS31>:J,>!
MNQM5?3=A,GZ>E>>7WC#7[_4&O'U2YB8ME4BE*(@SP`!Q1!SE*2AM<&DDKE76
M-!U/0+G[/J5J\+'E6ZJWT8<&NS^#O_(;U#_KV'_H0IGB[QSIGB'PE!IX$[WZ
MM&[NT05-P&&(Y]S^=/\`@[_R&]0_Z]A_Z$**DI2HOF5F"24U8]-U6);I;:S<
M_)-.I<#N$R^/H2H!^M9.L2ZK'XFM+RS,;6%E'MO4+<[9&&2!_LA0WT^M:5Q'
M>#6UNEM_.@CM]D8$@!#LV6)!]E3'XT[3K%UM;K[:H,MY-(\J@Y&T_*J_@@4?
M@:\Y-11L]3AO'O@:^UKQ-#=Z=Y2_:HMLAE8@;U'3H>J_^@FF>"O`-[H?BJ.Y
MU1H'\J!Y(A$Y;#9"@G@=BV/I[5U\\6M-I"6_D[[ZWP8[GS5`=EZ$]P&'#>S&
MI534HKZ^NA:!WG5$@/FC"*J\`_\``V<_3%;>VGR<ER>57N4[F]UZ_N;A]*TS
M39K6.0Q1S74K!G*\,<`=`VX=>U8FO:5X_P!;L9;2:?2[6U<?.D+LN5'8D@G%
M=Q86B6%A!:1\K"@7)ZL>Y/N3S4&MV]S=Z3-;6HR\NU&^;:=A8;\'UV[L>]9Q
MJ6EHD4U='+G2;FP^'MGX>TPH+[48MI+G`^8;I"?;&5_$43Z+/KGP_P!(T@G:
M_F112L#G:J$AC^`4_P`JZBW@DEU#[7/;"'RH?*A&X'&3ENGKM3\JI6]OJUII
MLUC;PHDC3S&.X9P51'E9@V.I(5NG<BJ]H_G>XK&#XDTZ>^.CZ%ID8CTFVNHH
MI<L092O)5?7:JL23QGW!H^)6DW^MP0Q6S(+6P1KJZW-@XZ#'')PKUT[VDEI-
M9_9[9KB.!),EI!NWG'S$GJ3\^3[^]26D,\L]Y->PJBS%42,D-^["]^WWF?\`
M"A5&FFN@<M]##\<Z+<:MX;M=)TPPQ[YT5=[87:JL0,_@*H>'=)NO#=M8:1>:
M'87#7$S![C[3N<\$EMICZ``#KZ>M=&+*>")K":SBOM.&/*&X>8@!R%(;@X[-
MG/`XR,F2.,0S"=-+NFF52J-+,K;0<9`)<X!P.GI24VH\O0+:W./\;^$=0\2:
ME%!I$%G!;V:?.S?)ND;DC@<X4+_WU4WP_P#!>J^&-2NKB_:W*30A%\IRQSD'
MT%=EI\5PD<LEVJ+--*7*HVX*.`HS@?P@9]\U;H=:7)R=`Y5>X4445@6%%%%`
7!1110`4444`%%%%`!1110`4444`?_]D_
`
end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>4
<FILENAME>g157051kai002.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 g157051kai002.jpg
M_]C_X``02D9)1@`!`0$`8`!@``#_VP!#``H'!P@'!@H("`@+"@H+#A@0#@T-
M#AT5%A$8(Q\E)"(?(B$F*S<O)BDT*2$B,$$Q-#D[/CX^)2Y$24,\2#<]/CO_
MP``+"``P`*X!`1$`_\0`'P```04!`0$!`0$```````````$"`P0%!@<("0H+
M_\0`M1```@$#`P($`P4%!`0```%]`0(#``01!1(A,4$&$U%A!R)Q%#*!D:$(
M(T*QP152T?`D,V)R@@D*%A<8&1HE)B<H*2HT-38W.#DZ0T1%1D=(24I35%56
M5UA96F-D969G:&EJ<W1U=G=X>7J#A(6&AXB)BI*3E)66EYB9FJ*CI*6FIZBI
MJK*SM+6VM[BYNL+#Q,7&Q\C)RM+3U-76U]C9VN'BX^3EYN?HZ>KQ\O/T]?;W
M^/GZ_]H`"`$!```_`/9:**"<#)Z4R*:*>,20R+(AZ,IR#3Z*************
M***1F"J68X`&2:R_#WB72_%%C)>Z5.9H8IFA9BI7YA@]#[$&M&>>*V@>>>18
MHHU+.[G`4#J2:\=\=?%"/6KD>'?#]]';6TK;+G47?:NWN%/I[]3VKIO"/B/P
M-X6T.+2+3Q)!*J,S-)*^-S$\GV%=;IOB31-8)73M5M+IAU6*4,1^%:=%%0W%
MW;VBHUS/'")'6-"[`;F)P`/<FIJ***********I:S.+;1+^X)P(K:1\^F%)K
MRKX<^,-"\'_#@R7UTC74MQ)(MI$0TK]%''8?+U.*U8M&\5?$9C-XADGT'1N`
MNGP\27`SG+$].W4=NG>NF7X;>#E2-/[!MCY:A03NR<>O/)^M>>?%O1M'T5=)
MTS0]%LX;N^F)WJOS\$`*/8EOT%==JGPZ\$6NFK=7\,6E/&F6NH;AHMK8Y(R<
M=>E<[X)\97]BNOSSWMQJ'AW38G:"\O%(=I`5")NZG=GIVXZ9Q4&K?%[5KG3-
M&M-(CMUU6]VFY**66(E\*B@]V'7KC..O3UR^O[72[&6]O[A+>WA7=)(YP!7C
MD^N7_P`0/B7X>M;C3YK3387^U0Q/G,B#+"1OKM`'UZ\UZMKWBC1?#4*RZOJ$
M=MO!*(<EWQZ*.37"+\7=7U.8G0?!-_?6Q^[*2PS_`-\J0/SKLO".NZMKMC/-
MJ^@S:/+')M2.5B?,&.HR`:WZ**Y/Q/XEO=.\7>'-#T\1,VH3,UR&4DB)1V]/
MXO\`OFNK)`!)Z"O.O#6L^+/&'A75KW3-2MX+EM39+.2:(;4@`4[>![]2">OX
M1:S)\1O#VB7&KW_B'2/)M4#.JVY)8YQCH.22!4UAKWQ(GT>UU6#3='U6VN8A
M*JPNT4FTC/\`$<9^F:Z7PCXL@\56,SBW>TO+20Q7=K)R8G&>,XY'!_(U2^*5
MQ<6OPZU:2VD:-RB(64\[6=58?B"1^->;VWP<UNTTFRUS2=0@EO\`R4G^RRPK
M@,1G`)RI(SW%>@^$/B)::W(-)U:,Z9K41$<EM-QYC8Y*_CV_G7:5X[X_T6[\
M0?&+1]-BOY;;?:B6.4+D0E2[$KR.<H*Z#_A5']HR1'Q%XGU35XXVW"&23:A_
MF1^%5/BKI]AX;^&+:;I5JEK;SW<:E(Q]X\L23U/W!R?2LJU^&TFG^!=-U6WM
M?M6M6]U%?O&O#.F0?*!]AS]<UJ1Z-XI^(>H>;XC1])T"*8.FG\;Y\=F[X]S^
M`'6M#2K&/_A<VI.T"(MGI<4=J%X"H=HX'YBN3EDTG4_C1J4'C*0&W@!CLH[A
MB(@?EVC'3!!)YX)->L:C>V7AK09KU;5A:VJ;O)M8AG'^RHXKC)?BV_V22\@\
M(:N]M$I=Y9$V*%ZYS@]JTO#/CK5/$D]JZ>%+F"PN<D7AN595'/.,`GD8KLZ*
M\[O2UY\>M/0C*V.ELX]BV\'_`-"%=SJTYM='O;@'!BMY''X*37(?!NV^S_#F
MS<C'GRRR?7YRO_LM0_&:[N!X&%K:(LJWUU'`QW<CG<,?BH%-M[+XB'1+72+"
M'2M%AMX5A\XR&63:H`R!C&:Z#P9X1A\(Z7)!]H:[N[F0RW5RXP96_7@9_4U:
M\6:"/$_AJ\T<S^0;@+B3&=I#!AQ^%:EO"MO;10+]V-`@^@&*YSQ=X$TKQ7$9
M94^SZ@BX@O(^&0@Y&?7_`.O6!IMO\2/#$ZQ3/#XALLA?F?;*!GKD^WJ37?26
M%I+?0WTEM&UU`K+%,5&Y`>H!]ZL5E>(?#FF^*-/2QU2)I($F64*K%?F&1V]B
M1^-:BJJ*%4`*HP`.PI:XCQ,\OA_Q]I'B(X73[J(Z?>OC[F3E&/MNQS[5I^*_
M`NB^+H<WL/EW2KA+F/AU^OJ/8UQ\7@/Q_HL7V;1_%*2VRC")/D`#Z<BA]"^+
M,Z-;2ZQ8^2Z%7^[@@\8^Y79>!/#,GA+PO!I<]QY\H9I)&'W06/1?;_Z]=%17
M&:]\/Y-6\3OK]GKU[IMR\`A;[.0/E'OZ<"K%CX"MX!*;[6=5U&26)XF,]RV-
MK*5/`XZ'O6?:?"31;5$B.H:G)`GW83<E5'.>V*T[WP'I<VD6&E6NZWM;._2\
LV[B^\KG(R3WS7444444444445'-!%<1&*:-9$/56&0:DHHHHHHHHHHHK_]D_
`
end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----
