<SEC-DOCUMENT>0000940394-23-000527.txt : 20230428
<SEC-HEADER>0000940394-23-000527.hdr.sgml : 20230428
<ACCEPTANCE-DATETIME>20230330133339
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000940394-23-000527
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20230330

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			EATON VANCE SENIOR FLOATING RATE TRUST
		CENTRAL INDEX KEY:			0001258623
		IRS NUMBER:				000000000
		FISCAL YEAR END:			1031

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		TWO INTERNATIONAL PLACE
		CITY:			BOSTON
		STATE:			MA
		ZIP:			02110
		BUSINESS PHONE:		617-482-8260

	MAIL ADDRESS:	
		STREET 1:		TWO INTERNATIONAL PLACE
		CITY:			BOSTON
		STATE:			MA
		ZIP:			02110

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	EATON VANCE SENIOR FLOATING RATE FUND
		DATE OF NAME CHANGE:	20030806
</SEC-HEADER>
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<TYPE>CORRESP
<SEQUENCE>1
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<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0"><IMG SRC="image_003.jpg" ALT="" STYLE="height: 142px; width: 810px"></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: right">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 5in; text-align: right">March 30, 2023&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0"><U>VIA EDGAR</U></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0">Michael Rosenberg</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0">U.S. Securities and Exchange Commission</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0">100 F Street, N.E.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0">Washington, D.C.&nbsp;&nbsp;20549</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 5%; padding-right: 5.4pt; padding-left: 5.4pt; font: 11pt Calibri, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Re:</FONT></TD>
    <TD STYLE="width: 95%; padding-right: 5.4pt; padding-left: 5.4pt; font: 11pt Calibri, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Pre-Effective Amendment to Registration Statement on Form N-2 for Eaton Vance Senior Floating-Rate Trust (the &ldquo;Fund&rdquo;) (File Nos.: </FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">333-266343</FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">; 811-21411)</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0">Dear Mr. Rosenberg:</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">This letter responds to comment(s) you provided to
the undersigned via telephone on March 23, 2023, on the Fund&rsquo;s Pre-Effective Amendment No. 1 to the Fund&rsquo;s Registration Statement
on Form N-2 filed on March 2, 2023 (Accession No. 0000940394-23-000428) with respect to the proposed offering by the Fund of additional
shares of common stock, par value $0.01 per share (the &ldquo;Common Shares&rdquo;), on a continuous or delayed basis in reliance on Rule
415 under the 1933 Act (the &ldquo;Shelf Registration Statement&rdquo;) and in connection with the correspondence filed on March 21, 2023.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">We have reproduced the comment(s) below and immediately
thereafter provided the Fund&rsquo;s response. The Fund&rsquo;s responses will be reflected in the definitive filing to the Fund&rsquo;s
Shelf Registration Statement. The Registrant seeks effectiveness of the filing no later than March 31, 2023 or as soon as possible thereafter.
Capitalized terms not otherwise defined herein have the meanings ascribed to them in the Shelf Registration Statement.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<OL START="1" STYLE="margin-top: 0in; list-style-type: decimal">

<LI STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><U>Comment</U>:</LI>

</OL>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 0.5in; text-align: justify">In the Fund&rsquo;s Summary of Trust Expenses,
please reflect the interest payments on borrowed funds, which are expected to be paid in the current fiscal year.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 0.5in; text-align: justify"><U>Response</U>:</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 3pt 0.5in">The requested change will be made. As shown below, the Fund
will (i) restate the line item relating to interest payments on borrowed funds based on borrowings and the interest rate as of the Fund&rsquo;s
fiscal year-end and include clarifying disclosure in the related footnote; and (ii) update the expense example accordingly:</P>


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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 3pt 0"><B>Summary of Trust Expenses</B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 3pt 0">The purpose of the table below is to help you understand all fees and
expenses that you, as a holder of Common Shares (&ldquo;Common Shareholder&rdquo;), would bear directly or indirectly. The table reflects
the issuance of preferred shares and borrowings, and shows Trust expenses as a percentage of net assets attributable to Common Shares
for the year ended October 31, 2022.</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 9pt NewsGoth XCn BT; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 71%; padding: 3pt 5.5pt 3pt 2.9pt; line-height: 10pt"><FONT STYLE="font-family: Arial Narrow, Helvetica, Sans-Serif"><U>Common Shareholder transaction expenses</U></FONT></TD>
    <TD STYLE="padding: 3pt 5.5pt; width: 29%; text-align: center; line-height: 10pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 3pt 5.5pt 3pt 13.7pt; line-height: 10pt"><FONT STYLE="font-family: Arial Narrow, Helvetica, Sans-Serif">&nbsp;&nbsp;&nbsp;&nbsp;Sales load paid by you (as a percentage of offering price)</FONT></TD>
    <TD STYLE="padding: 3pt 5.5pt; text-align: center; line-height: 10pt"><FONT STYLE="font-family: Arial Narrow, Helvetica, Sans-Serif">--%<SUP>(1)</SUP></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 3pt 5.5pt 3pt 13.7pt; line-height: 10pt"><FONT STYLE="font-family: Arial Narrow, Helvetica, Sans-Serif">&nbsp;&nbsp;&nbsp;&nbsp;Offering expenses (as a percentage of offering price)</FONT></TD>
    <TD STYLE="padding: 3pt 5.5pt; text-align: center; line-height: 10pt"><FONT STYLE="font-family: Arial Narrow, Helvetica, Sans-Serif">None<SUP>(2)</SUP></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 3pt 5.5pt 3pt 13.7pt; line-height: 10pt"><FONT STYLE="font-family: Arial Narrow, Helvetica, Sans-Serif">&nbsp;&nbsp;&nbsp;&nbsp;Dividend reinvestment plan fees</FONT></TD>
    <TD STYLE="padding: 3pt 5.5pt; text-align: center; line-height: 10pt"><FONT STYLE="font-family: Arial Narrow, Helvetica, Sans-Serif">$5.00<SUP>(3)</SUP></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding: 3pt 5.5pt 3pt 2.9pt; line-height: 10pt"><FONT STYLE="font-family: Arial Narrow, Helvetica, Sans-Serif"><U>Annual expenses</U></FONT></TD>
    <TD STYLE="padding: 3pt 5.5pt; text-align: center; line-height: 10pt"><FONT STYLE="font-family: Arial Narrow, Helvetica, Sans-Serif">Percentage of net assets<BR>
<U>attributable to Common Shares</U><SUP>(4)</SUP></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 3pt 5.5pt 3pt 13.7pt; line-height: 10pt"><FONT STYLE="font-family: Arial Narrow, Helvetica, Sans-Serif">&nbsp;&nbsp;&nbsp;&nbsp;Investment advisory fee</FONT></TD>
    <TD STYLE="padding: 3pt 5.5pt; text-align: center; line-height: 10pt"><FONT STYLE="font-family: Arial Narrow, Helvetica, Sans-Serif">1.17%<SUP>(5)</SUP></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 3pt 5.5pt 3pt 13.7pt; line-height: 10pt"><FONT STYLE="font-family: Arial Narrow, Helvetica, Sans-Serif">&nbsp;&nbsp;&nbsp;&nbsp;Interest payments on borrowed funds</FONT></TD>
    <TD STYLE="padding: 3pt 5.5pt; text-align: center; line-height: 10pt"><FONT STYLE="font-family: Arial Narrow, Helvetica, Sans-Serif">1.70%<SUP>(6)</SUP></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 3pt 5.5pt 3pt 13.7pt; line-height: 10pt"><FONT STYLE="font-family: Arial Narrow, Helvetica, Sans-Serif">&nbsp;&nbsp;&nbsp;&nbsp;Other expenses</FONT></TD>
    <TD STYLE="padding: 3pt 5.5pt; text-align: center; line-height: 10pt"><FONT STYLE="font-family: Arial Narrow, Helvetica, Sans-Serif">0.20%</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 3pt 5.5pt 3pt 13.7pt; line-height: 10pt"><FONT STYLE="font-family: Arial Narrow, Helvetica, Sans-Serif">&nbsp;&nbsp;&nbsp;&nbsp;Acquired fund fees and expenses</FONT></TD>
    <TD STYLE="padding: 3pt 5.5pt; text-align: center; line-height: 10pt"><FONT STYLE="font-family: Arial Narrow, Helvetica, Sans-Serif"><U>0.06</U>%</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 3pt 5.5pt 3pt 4.5pt; line-height: 10pt"><FONT STYLE="font-family: Arial Narrow, Helvetica, Sans-Serif">Total annual Trust operating expenses</FONT></TD>
    <TD STYLE="padding: 3pt 5.5pt; text-align: center; line-height: 10pt"><FONT STYLE="font-family: Arial Narrow, Helvetica, Sans-Serif">3.13%</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 3pt 5.5pt 3pt 2.9pt; line-height: 10pt"><FONT STYLE="font-family: Arial Narrow, Helvetica, Sans-Serif">Dividends on preferred shares</FONT></TD>
    <TD STYLE="padding: 3pt 5.5pt; text-align: center; line-height: 10pt"><FONT STYLE="font-family: Arial Narrow, Helvetica, Sans-Serif"><U>0.33</U>%<SUP>(6)</SUP></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 3pt 5.5pt 3pt 2.9pt; line-height: 10pt"><FONT STYLE="font-family: Arial Narrow, Helvetica, Sans-Serif">Total annual Trust operating expenses and dividends on preferred shares</FONT></TD>
    <TD STYLE="padding: 3pt 5.5pt; text-align: center; line-height: 10pt"><FONT STYLE="font-family: Arial Narrow, Helvetica, Sans-Serif">3.46%</FONT></TD></TR>
  </TABLE>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><SUP>&#8194;</SUP></TD><TD></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt/10pt Arial Narrow, Helvetica, Sans-Serif; margin-top: 3pt; margin-bottom: 3pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><SUP>(1)</SUP></TD><TD>If Common Shares are sold to or through underwriters, the Prospectus Supplement will set forth any applicable sales load.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt/10pt Arial Narrow, Helvetica, Sans-Serif; margin-top: 3pt; margin-bottom: 3pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><SUP>(2)</SUP></TD><TD>The Adviser will pay the expenses of the Offering (other than the applicable commissions); therefore, Offering expenses are not included
in the Summary of Trust Expenses. Offering expenses generally include, but are not limited to, the preparation, review and filing with
the SEC of the Trust&rsquo;s registration statement (including this Prospectus and the SAI), the preparation, review and filing of any
associated marketing or similar materials, costs associated with the printing, mailing or other distribution of this Prospectus, the SAI
and/or marketing materials, associated filing fees, NYSE listing fees, and legal and auditing fees associated with the Offering.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt/10pt Arial Narrow, Helvetica, Sans-Serif; margin-top: 3pt; margin-bottom: 3pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><SUP>(3)</SUP></TD><TD>You will be charged a $5.00 service charge and pay brokerage charges if you direct the plan agent to sell your Common Shares held
in a dividend reinvestment account.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt/10pt Arial Narrow, Helvetica, Sans-Serif; margin-top: 3pt; margin-bottom: 3pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><FONT STYLE="color: windowtext"><SUP>(4)</SUP></FONT></TD><TD>Stated as a percentage of average net assets attributable to Common Shares for the year ended October 31, 2022.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt/10pt Arial Narrow, Helvetica, Sans-Serif; margin-top: 3pt; margin-bottom: 3pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><SUP>(5)</SUP></TD><TD>The advisory fee paid by the Trust to the Adviser is based on the average daily gross assets of the Trust, including all assets attributable
to any form of investment leverage that the Trust may utilize. Accordingly, if the Trust were to increase investment leverage in the future,
the advisory fee will increase as a percentage of net assets.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt/10pt Arial Narrow, Helvetica, Sans-Serif; margin-top: 3pt; margin-bottom: 3pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><SUP>(6)</SUP></TD><TD>As of October 31, 2022 the outstanding borrowings and APS represented approximately 36.8% leverage. Interest payments on borrowed
funds has been restated and is estimated based on the Trust&rsquo;s borrowings and interest rate on borrowings as of the Trust&rsquo;s
fiscal year end. The Trust is subject to a floating interest rate and, therefore, the actual amount of interest expense borne by the Trust
will vary over time in accordance with the level of the Trust&rsquo;s use of borrowings, variations in market interest rates and/or the
Trust&rsquo;s borrowings outstanding. If the Trust were to incur higher levels of borrowing or pay higher interest rates, interest payments
on borrowed funds as a percentage of net assets would be higher.</TD></TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 12pt 0 3pt"><B>EXAMPLE</B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 3pt 0">The following example illustrates the expenses that Common Shareholders
would pay on a $1,000 investment in Common Shares, assuming (i) total annual expenses of 3.46% of net assets attributable to Common Shares
in years 1 through 10; (ii) a 5% annual return; and (iii) all distributions are reinvested at NAV:</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 9pt NewsGoth XCn BT; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 25%; border-bottom: Black 1pt solid; padding: 3pt 5.5pt; text-align: center; line-height: 10pt"><FONT STYLE="font-family: Arial Narrow, Helvetica, Sans-Serif">1 Year</FONT></TD>
    <TD STYLE="width: 25%; border-bottom: Black 1pt solid; padding: 3pt 5.5pt; text-align: center; line-height: 10pt"><FONT STYLE="font-family: Arial Narrow, Helvetica, Sans-Serif">3 Years</FONT></TD>
    <TD STYLE="width: 25%; border-bottom: Black 1pt solid; padding: 3pt 5.5pt; text-align: center; line-height: 10pt"><FONT STYLE="font-family: Arial Narrow, Helvetica, Sans-Serif">5 Years</FONT></TD>
    <TD STYLE="width: 25%; border-bottom: Black 1pt solid; padding: 3pt 5.5pt; text-align: center; line-height: 10pt"><FONT STYLE="font-family: Arial Narrow, Helvetica, Sans-Serif">10 Years</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 3pt 5.5pt; text-align: center; line-height: 10pt"><FONT STYLE="font-family: Arial Narrow, Helvetica, Sans-Serif">$35</FONT></TD>
    <TD STYLE="padding: 3pt 5.5pt; text-align: center; line-height: 10pt"><FONT STYLE="font-family: Arial Narrow, Helvetica, Sans-Serif">$106</FONT></TD>
    <TD STYLE="padding: 3pt 5.5pt; text-align: center; line-height: 10pt"><FONT STYLE="font-family: Arial Narrow, Helvetica, Sans-Serif">$180</FONT></TD>
    <TD STYLE="padding: 3pt 5.5pt; text-align: center; line-height: 10pt"><FONT STYLE="font-family: Arial Narrow, Helvetica, Sans-Serif">$374</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 3pt 0">The above table and example and the assumption in the example of a 5%
annual return are required by regulations of the SEC that are applicable to all investment companies; the assumed 5% annual return is
not a prediction of, and does not represent, the projected or actual performance of the Trust&rsquo;s Common Shares. For more complete
descriptions of certain of the Trust&rsquo;s costs and expenses, see &ldquo;Management of the Trust.&rdquo; In addition, while the example
assumes reinvestment of all dividends and distributions at NAV, participants in the Trust&rsquo;s dividend reinvestment plan may receive
Common Shares purchased or issued at a price or value different from NAV. See &ldquo;Distributions&rdquo; and &ldquo;Dividend Reinvestment
Plan.&rdquo; The example does not include sales load or estimated offering costs, which would cause the expenses shown in the example
to increase.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 3pt 0"><B>The example should not be considered a representation of past or
future expenses, and the Trust&rsquo;s actual expenses may be greater or less than those shown. Moreover, the Trust&rsquo;s actual rate
of return may be greater or less than the hypothetical 5% return shown in the example.</B></P>


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<P STYLE="font: 10pt NewsGoth Dm BT; margin: 3pt 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0">If you have any questions or comments concerning the foregoing, please contact
the undersigned at (617) 672-8655 or jlee@eatonvance.com.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 4in">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 4in">Sincerely,</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 3.5in; text-indent: 0.5in"><U>/s/ Jeanmarie Valle Lee&#9;</U></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 3.5in; text-indent: 0.5in">Jeanmarie Valle Lee, Esq.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 3.5in; text-indent: 0.5in">Vice President</P>


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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
