<DOCUMENT>
<TYPE>EX-99.77J
<SEQUENCE>3
<FILENAME>c62341_ex99-77j.txt
<TEXT>
Sub-Item 77J

Revaluation of assets or restatement of capital share account
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In order to maintain common shares at $1 Par Value, there was a transfer of
$12,960,000 from share premium (capital surplus) to common shares $1 Par Value,
to account for the 3-for-1 stock split that occurred in May 2010.




</TEXT>
</DOCUMENT>
