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<SEC-DOCUMENT>0001144204-10-029057.txt : 20100519
<SEC-HEADER>0001144204-10-029057.hdr.sgml : 20100519
<ACCEPTANCE-DATETIME>20100519164149
ACCESSION NUMBER:		0001144204-10-029057
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		3
CONFORMED PERIOD OF REPORT:	20100519
ITEM INFORMATION:		Regulation FD Disclosure
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20100519
DATE AS OF CHANGE:		20100519

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			WABASH NATIONAL CORP /DE
		CENTRAL INDEX KEY:			0000879526
		STANDARD INDUSTRIAL CLASSIFICATION:	TRUCK TRAILERS [3715]
		IRS NUMBER:				521375208
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-10883
		FILM NUMBER:		10845434

	BUSINESS ADDRESS:	
		STREET 1:		1000 SAGAMORE PARKWAY SOUTH
		CITY:			LAFAYETTE
		STATE:			IN
		ZIP:			47905
		BUSINESS PHONE:		7657715310

	MAIL ADDRESS:	
		STREET 1:		1000 SAGAMORE PARKWAY SOUTH
		CITY:			LAFAYETTE
		STATE:			IN
		ZIP:			47905
</SEC-HEADER>
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<TYPE>8-K
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AND EXCHANGE COMMISSION</font></div>
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D.C. 20549</font></div>
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Report Pursuant to Section&#160;13 or 15(d)</font></div>
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Securities Exchange Act of 1934</font></div>
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Report (Date of earliest event reported): May 19, 2010</font></div>
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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
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7 &#8211; Regulation FD</font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Item
7.01 Regulation FD Disclosure.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">On May
19, 2010 the Company announced that it intends to offer 11,000,000 shares of its
common stock, par value $0.01 per share (the &#8220;<font style="FONT-WEIGHT: bold">Common Stock</font>&#8221;), and a selling stockholder,
Trailer Investments, LLC (a wholly-owned entity of Lincolnshire Equity Fund III,
L.P., a private equity investment fund managed by Lincolnshire Management,
Inc.), intends to offer 12,500,000 shares of Common Stock in an underwritten
public offering.&#160;&#160;The shares intended to be offered by Trailer
Investments, LLC&#160;are issuable upon partial exercise of the warrant to
purchase shares of Common Stock it acquired from the Company in August 2009 (the
&#8220;<font style="DISPLAY: inline; FONT-WEIGHT: bold">Warrant</font>&#8221;).&#160;&#160;A
press release regarding the offering is attached hereto as <font style="DISPLAY: inline; FONT-WEIGHT: bold; TEXT-DECORATION: underline">Exhibit
99.1</font> and is incorporated by reference herein.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Prior to
the consummation of this offering, the Company intends to enter into Amendment
No. 1 to the Third Amended and Restated Loan and Security Agreement by and among
the Company and certain of its subsidiaries identified on the signature page
thereto, Bank of America, N.A., as a lender and as agent, and the other lender
parties thereto (the &#8220;<font style="DISPLAY: inline; FONT-WEIGHT: bold">Amendment</font>&#8221;). The Amendment
will be entered into to permit the early redemption of the Company&#8217;s Series E-G
Preferred Stock and is contingent on the Company&#8217;s ability to raise gross
proceeds of $75,000,000 in the offering.&#160;&#160;In connection with the
Amendment, the Company will be required to pay down its&#160;&#160;revolving
credit facility with no less than $23,000,000 of the proceeds of the offering
(plus an amount equal to the net cash proceeds in excess of
$75,000,000).&#160;&#160;The repayment will not permanently reduce the Company&#8217;s
revolving loan commitments.&#160;&#160;Pursuant to the Amendment, if the
availability under the Company&#8217;s revolving credit facility is less than
$15,000,000 at any time before the earlier of (i) August 14, 2011 and (ii) the
date that monthly financial statements are delivered for the month ending June
30, 2011, the Company will be required to maintain a varying minimum EBITDA and
is restricted in the amount of capital expenditures it can make during such
period.&#160;&#160;If the Company&#8217;s availability is less than $20,000,000
thereafter, the Company will be required to maintain a fixed charge coverage
ratio for the 12 month period ending on the calendar month that ended most
recently prior to such time of not less than 1.10 to 1.0.&#160;&#160;In
addition, the Amendment will modify the Company&#8217;s borrowing base by eliminating
a $12,500,000 facility reserve while reducing the fixed assets sub-limit from
$30,300,000 to $17,800,000.&#160;&#160;However, there can be no assurance that
the Company will be successful in entering into the Amendment.</font></div>
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connection with the offering, the Company expects that Trailer Investments,
LLC&#160;will agree, contingent upon the closing of the offering, to modify the
Warrant so that (i) the Warrant will not adjust in connection with the offering
or thereafter based upon any limitation on the Company&#8217;s ability to fully
utilize its net operating loss carryforwards (the &#8220;<font style="DISPLAY: inline; FONT-WEIGHT: bold">NOL Adjustment&#8221;</font>) and (ii) the
Warrant will be increased by a fixed number of 750,000 warrant shares in lieu of
the market price anti-dilution adjustment&#160;&#160;that would otherwise apply
as a result of the planned offering (which adjustment would have otherwise
resulted in an increase that is greater or less than 750,000 warrant shares
based on the pricing of the offering).&#160; The market price anti-dilution
adjustment and other warrant adjustment provisions, other than the NOL
Adjustment, will continue to apply to the Warrant following the offering. <font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">As a
result of the&#160;increase in the warrant shares&#160;underlying the Warrant in
connection with the planned offering, the Company will incur a non-cash charge
at the&#160;time of&#160;the increase. &#160;The warrant liability and charge is
based on the fair value of the&#160;additional warrant&#160;shares estimated
using a binomial valuation model. &#160;Using the last reported sale price of
the Company<font style="DISPLAY: inline; FONT-FAMILY: Times New Roman">&#8217;</font>s
Common Stock on The New York Stock Exchange on May 18, 2010 of $9.31, the
non-cash charge to the Company would be $6,975,000 with subsequent changes in
fair value reflected through earnings. <font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Effective
as of the consummation of this offering, the Company will no longer incur
non-cash charges with respect to the 12,500,000 shares that are expected to be
exercised and sold as part of this offering.</font></font></font></div>
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the Company anticipates that, based on the probable offering size and current
market value of&#160;the&#160;Common Stock, it may be deemed to undergo an
ownership change for federal income tax purposes as a result of the offering
that may limit the ability of the Company to utilize its U.S. federal income tax
net operating loss carryforwards (&#8220;<font style="DISPLAY: inline; FONT-WEIGHT: bold">NOLs</font>&#8221;)&#160;&#160;in the
future.&#160;&#160;However, the Company does not expect the limitations that
will result from the ownership change to be material to the Company&#8217;s ability to
fully utilize the NOLs, but there is no assurance that this will be the
case.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
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Harbor Statement</font></div>
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      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt; TEXT-ALIGN: justify" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">This
Current Report contains certain forward-looking statements, as defined by the
Private Securities Litigation Reform Act of 1995. Forward-looking statements
convey the Company&#8217;s current expectations or forecasts of future events. All
statements contained in this Current Report other than statements of historical
fact are forward-looking statements. These forward-looking statements are
subject to risks and uncertainties that could cause actual results to differ
materially from those implied by the forward-looking statements. Readers should
review and consider the various disclosures made by the Company in its filings
with the Securities and Exchange Commission, including the risks and
uncertainties described therein.</font></div>
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9 &#8211; Financial Statements and Exhibits</font></div>
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Statements and Exhibits.</font></font></div>
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              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">99.1</font></div>
            </td>
            <td>
              <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Press
      Release dated May 19, 2010</font></div>
            </td>
          </tr>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">SIGNATURES</font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font>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></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">
      <div>
        <table border="0" cellpadding="0" cellspacing="0" width="100%">
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              <td valign="top" width="50%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
              <td colspan="2" valign="top" width="38%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
              <td valign="top" width="12%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
            </tr>
            <tr>
              <td valign="top" width="50%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
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      National Corporation</font></div>
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            <tr>
              <td valign="top" width="50%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
              <td colspan="2" valign="top" width="38%">&#160;</td>
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            </tr>
            <tr>
              <td valign="top" width="50%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
              <td valign="top" width="3%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
              <td valign="top" width="35%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
              <td valign="top" width="12%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
            </tr>
            <tr>
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                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">Date:
      May 19, 2010</font></div>
                </div>
              </td>
              <td valign="top" width="3%" style="BORDER-BOTTOM: #ffffff solid">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">By:
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      J. Weber</font></font></td>
              <td valign="top" width="12%" style="BORDER-BOTTOM: #ffffff solid"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
            </tr>
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              <td valign="top" width="3%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
              <td align="left" nowrap valign="bottom" width="35%">
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<DOCUMENT>
<TYPE>EX-99.1
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<FILENAME>v185910_ex99-1.htm
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    <title>Unassociated Document</title>
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99.1</font></div>
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      Contact: Allison Henk</font></div>
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      Relations:</font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Wabash
National Corporation Announces Proposed Public Offering of Common
Stock</font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">LAFAYETTE,
Ind.&#8212; May 19, 2010 &#8212; Wabash National Corporation (NYSE: WNC) today announced
that it intends to offer 11,000,000 shares of its common stock and a selling
stockholder, Trailer Investments, LLC (a wholly-owned entity of Lincolnshire
Equity Fund III, L.P., a private equity investment fund managed by Lincolnshire
Management, Inc.), intends to offer 12,500,000 shares of common stock in an
underwritten public offering.&#160;&#160;The selling stockholder also expects to
grant the underwriters a 30-day option to purchase up to an additional 3,525,000
shares to cover over-allotments, if any. All shares being offered by the selling
stockholder will be issued upon the partial exercise of a warrant held by the
selling stockholder.&#160;&#160;The Company will not receive any proceeds from
the sale of the shares by the selling stockholder.</font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
Company intends to use the net proceeds from its offering of shares to redeem
all of its outstanding preferred stock, to repay a portion of its outstanding
indebtedness under its revolving credit facility (without reducing its
commitments), and to use any remaining net proceeds for general corporate
purposes.&#160;&#160;The offering is subject to market conditions, and there can
be no assurance as to whether&#160;or when the offering may be completed, or as
to the final size or terms of the offering.</font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Morgan
Stanley &amp; Co. is acting as the book-running manager for the
offering.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
shares will be sold pursuant to a prospectus supplement and accompanying
prospectus as part of an effective shelf registration statement filed by the
Company with the Securities and Exchange Commission. A copy of the prospectus
supplement and accompanying prospectus for this offering may be obtained from
the offices of Morgan Stanley at 180 Varick Street, Second Floor, New York, New
York, 10014, Attention: Prospectus Department or by email at
prospectus@morganstanley.com. Any offer or sale will be made only by means of
the prospectus supplement and accompanying prospectus.</font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">This
press release shall not constitute an offer to sell or the solicitation of an
offer to buy, nor shall there be any sale of these securities, in any state or
jurisdiction in which such offer, solicitation or sale would be unlawful prior
to registration or qualification&#160;under the securities laws of any such
state or jurisdiction.</font></div>
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Wabash National Corporation</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div style="DISPLAY: block; TEXT-INDENT: 0pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Headquartered
in Lafayette, Ind., Wabash National&#174; Corporation (NYSE: WNC) is one of the
leading manufacturers of semi-trailers in North America. Established in 1985,
the company specializes in the design and production of dry freight vans,
refrigerated vans, flatbed trailers, drop deck trailers, dump trailers, truck
bodies and intermodal equipment. Its innovative core products are sold under the
DuraPlate&#174;, ArcticLite&#174;, FreightPro&#8482; Eagle&#174; and Benson&#8482; brand names. The company
operates two wholly-owned subsidiaries: Transcraft &#174; Corporation, a manufacturer
of flatbed, drop deck, dump trailers and truck bodies, and Wabash National
Trailer Centers, trailer service centers and retail distributors of new and used
trailers and aftermarket parts throughout the U.S.</font></div>
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      <div style="DISPLAY: block; TEXT-INDENT: 0pt"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Safe
Harbor Statement</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div style="DISPLAY: block; TEXT-INDENT: 0pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">This
press release contains certain forward-looking statements, as defined by the
Private Securities Litigation Reform Act of 1995. Forward-looking statements
convey the Company&#8217;s current expectations or forecasts of future events. All
statements contained in this press release other than statements of historical
fact are forward-looking statements. These forward-looking statements are
subject to risks and uncertainties that could cause actual results to differ
materially from those implied by the forward-looking statements. Readers should
review and consider the various disclosures made by the Company in its filings
with the Securities and Exchange Commission, including the risks and
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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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