<SEC-DOCUMENT>0001145549-21-073928.txt : 20211207
<SEC-HEADER>0001145549-21-073928.hdr.sgml : 20211207
<ACCEPTANCE-DATETIME>20211207115151
ACCESSION NUMBER:		0001145549-21-073928
CONFORMED SUBMISSION TYPE:	N-CEN
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20210930
FILED AS OF DATE:		20211207
DATE AS OF CHANGE:		20211207
EFFECTIVENESS DATE:		20211207

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			WESTERN ASSET HIGH INCOME OPPORTUNITY FUND INC.
		CENTRAL INDEX KEY:			0000910068
		IRS NUMBER:				133735236
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		N-CEN
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-07920
		FILM NUMBER:		211475156

	BUSINESS ADDRESS:	
		STREET 1:		620 EIGHTH AVENUE
		STREET 2:		47TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10018
		BUSINESS PHONE:		888-777-0102

	MAIL ADDRESS:	
		STREET 1:		620 EIGHTH AVENUE
		STREET 2:		47TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10018

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	HIGH INCOME OPPORTUNITY FUND INC
		DATE OF NAME CHANGE:	19941230

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	SMITH BARNEY HIGH INCOME OPPORTUNITY FUND INC
		DATE OF NAME CHANGE:	19930913

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	SMITH BARNEY HIGH INCOME FUND INC
		DATE OF NAME CHANGE:	19930802
</SEC-HEADER>
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<SEQUENCE>1
<FILENAME>primary_doc.xml
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        <p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:10pt;font-family:''; font-size:10pt;font-family:'Georgia';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;"><font style="letter-spacing: -2.3pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">In</font><font style="letter-spacing: -0.2pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">planning</font><font style="letter-spacing: -0.15pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">and</font><font style="letter-spacing: -0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">performing</font><font style="letter-spacing: -0.15pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">our</font><font style="letter-spacing: -0.15pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">audit</font><font style="letter-spacing: -0.15pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">of</font><font style="letter-spacing: -0.15pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">the</font><font style="letter-spacing: -0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">financial</font><font style="letter-spacing: -0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">statements</font><font style="letter-spacing: -0.1pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">of</font><font style="letter-spacing: -0.2pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">Western</font><font style="letter-spacing: -0.15pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">Asset</font><font style="letter-spacing: -0.1pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">High</font><font style="letter-spacing: -0.1pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">Income</font>&#160;<font style="font-size: 10pt;">Opportunity Fund Inc. (the &ldquo;Fund&rdquo;) as of and for the year ended September 30, 2021, in accordance with</font><font style="font-size: 10pt; letter-spacing: -2.3pt;"> </font><font style="font-size: 10pt;">the standards of the Public Company Accounting Oversight Board (United States) (PCAOB), we</font><font style="font-size: 10pt; letter-spacing: 0.05pt;"> </font><font style="font-size: 10pt;">considered the Fund&rsquo;s internal control over financial reporting, including controls over safeguarding</font><font style="font-size: 10pt; letter-spacing: 0.05pt;"> </font><font style="font-size: 10pt;">securities, as a basis for designing our auditing procedures for the purpose of expressing our opinion on</font><font style="font-size: 10pt; letter-spacing: 0.05pt;"> </font><font style="font-size: 10pt;">the financial statements and to comply with the requirements of Form N-CEN, but not for the purpose of</font><font style="font-size: 10pt; letter-spacing: -2.3pt;"> </font><font style="font-size: 10pt;">expressing</font><font style="font-size: 10pt; letter-spacing: -0.15pt;"> </font><font style="font-size: 10pt;">an</font><font style="font-size: 10pt; letter-spacing: -0.1pt;"> </font><font style="font-size: 10pt;">opinion</font><font style="font-size: 10pt; letter-spacing: -0.15pt;"> </font><font style="font-size: 10pt;">on</font><font style="font-size: 10pt; letter-spacing: -0.1pt;"> </font><font style="font-size: 10pt;">the</font><font style="font-size: 10pt; letter-spacing: -0.15pt;"> </font><font style="font-size: 10pt;">effectiveness</font><font style="font-size: 10pt; letter-spacing: 0.05pt;"> </font><font style="font-size: 10pt;">of</font><font style="font-size: 10pt; letter-spacing: -0.15pt;"> </font><font style="font-size: 10pt;">the</font><font style="font-size: 10pt; letter-spacing: -0.1pt;"> </font><font style="font-size: 10pt;">Fund&rsquo;s</font><font style="font-size: 10pt; letter-spacing: -0.1pt;"> </font><font style="font-size: 10pt;">internal</font><font style="font-size: 10pt; letter-spacing: -0.05pt;"> </font><font style="font-size: 10pt;">control</font><font style="font-size: 10pt; letter-spacing: -0.05pt;"> </font><font style="font-size: 10pt;">over</font><font style="font-size: 10pt; letter-spacing: -0.15pt;"> </font><font style="font-size: 10pt;">financial</font><font style="font-size: 10pt; letter-spacing: -0.05pt;"> </font><font style="font-size: 10pt;">reporting.</font><font style="font-size: 10pt;">&#160;</font></p>
        <p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:10pt;font-family:''; font-size:10pt;font-family:'Georgia';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Accordingly,<font style="letter-spacing: -0.25pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">we</font><font style="letter-spacing: -0.2pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">do</font><font style="letter-spacing: -0.15pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">not</font><font style="letter-spacing: -0.15pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">express</font><font style="letter-spacing: -0.15pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">an</font><font style="letter-spacing: -0.15pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">opinion</font><font style="letter-spacing: -0.2pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">on</font><font style="letter-spacing: -0.2pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">the</font><font style="letter-spacing: -0.2pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">effectiveness</font><font style="letter-spacing: -0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">of</font><font style="letter-spacing: -0.15pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">the</font><font style="letter-spacing: -0.2pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">Fund's</font><font style="letter-spacing: -0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">internal</font><font style="letter-spacing: -0.15pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">control</font><font style="letter-spacing: -0.15pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">over</font><font style="letter-spacing: 0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">financial</font><font style="letter-spacing: -0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">reporting.</font>&#160;</p>
        <p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:10pt;font-family:Times New Roman;">&#160;&#160;</p>
        <p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:10pt;font-family:''; font-size:10pt;font-family:'Georgia';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">The management of the Fund is responsible for establishing and maintaining effective internal control<font style="letter-spacing: 0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">over financial reporting. In fulfilling this responsibility, estimates and judgments by management are</font><font style="letter-spacing: 0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">required to assess the expected benefits and related costs of controls. A company&rsquo;s internal control over</font><font style="letter-spacing: 0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">financial reporting is a process designed to provide reasonable assurance regarding the reliability of</font><font style="letter-spacing: 0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">financial reporting and the preparation of financial statements for external purposes in accordance with</font><font style="letter-spacing: 0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">generally accepted accounting principles. A company&rsquo;s internal control over financial reporting includes</font><font style="letter-spacing: 0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">those policies and procedures that (1) pertain to the maintenance of records that, in reasonable detail,</font><font style="letter-spacing: 0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">accurately and fairly reflect the transactions and dispositions of the assets of the company; (2) provide</font><font style="letter-spacing: 0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">reasonable assurance that transactions are recorded as necessary to permit preparation of financial</font><font style="letter-spacing: 0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">statements in accordance with generally accepted accounting principles, and that receipts and</font><font style="letter-spacing: 0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">expenditures of the company are being made only in accordance with authorizations of management and</font><font style="letter-spacing: -2.3pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">directors</font><font style="letter-spacing: -0.2pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">of</font><font style="letter-spacing: -0.2pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">the</font><font style="letter-spacing: -0.2pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">company;</font><font style="letter-spacing: -0.2pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">and</font><font style="letter-spacing: -0.15pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">(3)</font><font style="letter-spacing: -0.2pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">provide</font><font style="letter-spacing: -0.15pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">reasonable</font><font style="letter-spacing: -0.2pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">assurance</font><font style="letter-spacing: -0.2pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">regarding</font><font style="letter-spacing: -0.2pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">prevention</font><font style="letter-spacing: -0.2pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">or</font><font style="letter-spacing: -0.2pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">timely</font><font style="letter-spacing: -0.15pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">detection</font><font style="letter-spacing: 0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">of unauthorized acquisition, use or disposition of a company&rsquo;s assets that could have a material effect on</font><font style="letter-spacing: 0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">the</font><font style="letter-spacing: -0.1pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">financial statements.</font>&#160;</p>
        <p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:10pt;font-family:Times New Roman;">&#160;&#160;</p>
        <p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:10pt;font-family:''; font-size:10pt;font-family:'Georgia';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Because of its inherent limitations, internal control over financial reporting may not prevent or detect<font style="letter-spacing: 0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">misstatements.</font><font style="letter-spacing: -0.25pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">Also,</font><font style="letter-spacing: -0.1pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">projections</font><font style="letter-spacing: -0.15pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">of</font><font style="letter-spacing: -0.2pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">any</font><font style="letter-spacing: -0.15pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">evaluation</font><font style="letter-spacing: -0.2pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">of</font><font style="letter-spacing: -0.2pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">effectiveness</font><font style="letter-spacing: -0.1pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">to</font><font style="letter-spacing: -0.15pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">future</font><font style="letter-spacing: -0.2pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">periods</font><font style="letter-spacing: -0.15pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">are</font><font style="letter-spacing: -0.2pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">subject</font><font style="letter-spacing: -0.15pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">to</font><font style="letter-spacing: -0.15pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">the</font><font style="letter-spacing: -0.2pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">risk</font><font style="letter-spacing: 0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">that controls may become inadequate because of changes in conditions, or that the degree of compliance</font><font style="letter-spacing: 0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">with</font><font style="letter-spacing: -0.1pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">the</font><font style="letter-spacing: 0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">policies or</font><font style="letter-spacing: 0.1pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">procedures</font><font style="letter-spacing: -0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">may deteriorate.</font>&#160;</p>
        <p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:10pt;font-family:Times New Roman;">&#160;&#160;</p>
        <p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:10pt;font-family:''; font-size:10pt;font-family:'Georgia';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">A deficiency in internal control over financial reporting exists when the design or operation of a control<font style="letter-spacing: 0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">does not allow management or employees, in the normal course of performing their assigned functions, to</font><font style="letter-spacing: -2.3pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">prevent or detect misstatements on a timely basis. A material weakness is a deficiency, or a combination</font><font style="letter-spacing: 0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">of</font><font style="letter-spacing: -0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">deficiencies,</font><font style="letter-spacing: -0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">in</font><font style="letter-spacing: 0.15pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">internal control</font><font style="letter-spacing: 0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">over</font><font style="letter-spacing: -0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">financial</font><font style="letter-spacing: 0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">reporting,</font><font style="letter-spacing: -0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">such that there is</font><font style="letter-spacing: 0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">a</font><font style="letter-spacing: 0.1pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">reasonable possibility that</font><font style="letter-spacing: 0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">a material misstatement of the company&rsquo;s annual or interim financial statements will not be prevented or</font><font style="letter-spacing: 0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">detected</font><font style="letter-spacing: -0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">on</font><font style="letter-spacing: -0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">a timely basis.</font>&#160;</p>
        <p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:10pt;font-family:Times New Roman;">&#160;&#160;</p>
        <p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:10pt;font-family:''; font-size:10pt;font-family:'Georgia';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Our consideration of the Fund&rsquo;s internal control over financial reporting was for the limited purpose<font style="letter-spacing: 0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">described</font><font style="letter-spacing: -0.2pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">in</font><font style="letter-spacing: -0.2pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">the</font><font style="letter-spacing: -0.2pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">first</font><font style="letter-spacing: -0.15pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">paragraph</font><font style="letter-spacing: -0.25pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">and</font><font style="letter-spacing: -0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">would</font><font style="letter-spacing: -0.15pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">not</font><font style="letter-spacing: -0.15pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">necessarily</font><font style="letter-spacing: -0.2pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">disclose</font><font style="letter-spacing: -0.2pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">all</font><font style="letter-spacing: -0.15pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">deficiencies</font><font style="letter-spacing: -0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">in</font><font style="letter-spacing: -0.25pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">internal</font><font style="letter-spacing: -0.15pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">control</font><font style="letter-spacing: -0.15pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">over</font><font style="letter-spacing: 0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">financial reporting that might be material weaknesses under standards established by the PCAOB.</font><font style="letter-spacing: 0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">However, we noted no deficiencies in the Fund&rsquo;s internal control over financial reporting and its</font><font style="letter-spacing: 0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">operation, including controls over safeguarding securities, that we consider to be a material weakness as</font><font style="letter-spacing: 0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">defined</font><font style="letter-spacing: -0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">above</font><font style="letter-spacing: 0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">as of</font><font style="letter-spacing: -0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">September</font><font style="letter-spacing: -0.05pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">30,</font><font style="letter-spacing: -0.1pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">2021.</font>&#160;</p>
        <p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:11pt;">&#160;&#160;</p>
        <p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:11pt;"><font style="font-family: Georgia; font-size: 10pt;">This report is intended solely for the information and use of the Board of Directors of Western Asset High</font><font style="font-family: Georgia; font-size: 10pt; letter-spacing: -2.3pt;"> </font><font style="font-family: Georgia; font-size: 10pt;">Income Opportunity Fund Inc. and the Securities and Exchange Commission and is not intended to be</font><font style="font-family: Georgia; font-size: 10pt; letter-spacing: 0.05pt;"> </font><font style="font-family: Georgia; font-size: 10pt;">and</font><font style="font-family: Georgia; font-size: 10pt; letter-spacing: -0.05pt;"> </font><font style="font-family: Georgia; font-size: 10pt;">should not</font><font style="font-family: Georgia; font-size: 10pt; letter-spacing: -0.05pt;"> </font><font style="font-family: Georgia; font-size: 10pt;">be</font><font style="font-family: Georgia; font-size: 10pt; letter-spacing: -0.05pt;"> </font><font style="font-family: Georgia; font-size: 10pt;">used by</font><font style="font-family: Georgia; font-size: 10pt; letter-spacing: -0.05pt;"> </font><font style="font-family: Georgia; font-size: 10pt;">anyone</font><font style="font-family: Georgia; font-size: 10pt; letter-spacing: -0.05pt;"> </font><font style="font-family: Georgia; font-size: 10pt;">other</font><font style="font-family: Georgia; font-size: 10pt; letter-spacing: 0.05pt;"> </font><font style="font-family: Georgia; font-size: 10pt;">than</font><font style="font-family: Georgia; font-size: 10pt; letter-spacing: -0.05pt;"> </font><font style="font-family: Georgia; font-size: 10pt;">these</font><font style="font-family: Georgia; font-size: 10pt; letter-spacing: -0.05pt;"> </font><font style="font-family: Georgia; font-size: 10pt;">specified</font><font style="font-family: Georgia; font-size: 10pt; letter-spacing: 0.05pt;"> </font><font style="font-family: Georgia; font-size: 10pt;">parties.</font><font style="font-family: Georgia; font-size: 10pt;">&#160;</font></p>
        <p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:10pt;font-family:Times New Roman;">&#160;&#160;</p>
        <p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:10pt;font-family:Times New Roman;"><font style="font-size: 11.5pt;">&#160;</font></p>
        <p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:9pt;"><font style="font-size: 10pt;">/s/ PricewaterhouseCoopers LLP</font></p>
        <p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:10pt;font-family:Times New Roman;">&#160;</p>
        <p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:10pt;font-family:''; font-size:10pt;font-family:'Georgia';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Baltimore,<font style="letter-spacing: -0.55pt; font-family: Georgia;"> </font><font style="font-family: Georgia;">Maryland</font></p>
        <p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:10pt;font-family:''; font-size:10pt;font-family:'Georgia';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;"><font style="font-family: Georgia;">November 17, 2021</font></p>
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