<SEC-DOCUMENT>0001019056-14-001035.txt : 20140813
<SEC-HEADER>0001019056-14-001035.hdr.sgml : 20140812
<ACCEPTANCE-DATETIME>20140812090423
ACCESSION NUMBER:		0001019056-14-001035
CONFORMED SUBMISSION TYPE:	NT 10-Q
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20140630
FILED AS OF DATE:		20140812
DATE AS OF CHANGE:		20140812
EFFECTIVENESS DATE:		20140812

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			OCWEN FINANCIAL CORP
		CENTRAL INDEX KEY:			0000873860
		STANDARD INDUSTRIAL CLASSIFICATION:	MORTGAGE BANKERS & LOAN CORRESPONDENTS [6162]
		IRS NUMBER:				650039856
		STATE OF INCORPORATION:			FL
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		NT 10-Q
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-13219
		FILM NUMBER:		141032555

	BUSINESS ADDRESS:	
		STREET 1:		2002 SUMMIT BOULEVARD
		STREET 2:		6TH FLOOR
		CITY:			ATLANTA
		STATE:			2Q
		ZIP:			30319
		BUSINESS PHONE:		561-682-8000

	MAIL ADDRESS:	
		STREET 1:		2002 SUMMIT BOULEVARD
		STREET 2:		6TH FLOOR
		CITY:			ATLANTA
		STATE:			2Q
		ZIP:			30319

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	OCWEN FINANCIAL Corp
		DATE OF NAME CHANGE:	20110224

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	OCWEN FINANCIAL CORP
		DATE OF NAME CHANGE:	19960516
</SEC-HEADER>
<DOCUMENT>
<TYPE>NT 10-Q
<SEQUENCE>1
<FILENAME>ocwen_12b25.htm
<DESCRIPTION>NT 10-Q
<TEXT>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-size: 14pt"><B></B></FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-size: 14pt"><B>UNITED STATES</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-size: 14pt"><B>SECURITIES
AND EXCHANGE COMMISSION</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-size: 12pt"><B>Washington,
D.C. 20549</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-size: 18pt"><B>FORM 12b-25</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right">SEC FILE NUMBER: 1-13219</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right">CUSIP NUMBER: 675746309</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-size: 12pt"><B>NOTIFICATION
OF LATE FILING</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">(Check One):&nbsp;&nbsp; <FONT STYLE="font-family: Wingdings">o</FONT>Form
10-K&nbsp;&nbsp;<FONT STYLE="font-family: Wingdings">o</FONT>Form 20-F&nbsp;&nbsp;<FONT STYLE="font-family: Wingdings">o</FONT>Form
11-K&nbsp;&nbsp; <FONT STYLE="font-family: Wingdings">x</FONT> Form 10-Q&nbsp;&nbsp;<FONT STYLE="font-family: Wingdings">o</FONT>Form
10-D&nbsp;&nbsp;<FONT STYLE="font-family: Wingdings">o</FONT>Form N-SAR&nbsp;&nbsp;<FONT STYLE="font-family: Wingdings">o</FONT>Form
N-CSR</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">For Period Ended: <B>June 30, 2014</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: left"><FONT STYLE="font-family: Wingdings">o</FONT>
Transition Report on Form 10-K</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: left"><FONT STYLE="font-family: Wingdings">o</FONT>
Transition Report on Form 20-F</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: left"><FONT STYLE="font-family: Wingdings">o</FONT>
Transition Report on Form 11-K</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: left"><FONT STYLE="font-family: Wingdings">o</FONT>
Transition Report on Form 10-Q</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: left"><FONT STYLE="font-family: Wingdings">o</FONT>
Transition Report on Form N-SAR</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: left">For the Transition Period Ended:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: left">Nothing in this form shall be construed to imply
that the Commission has verified any information contained herein.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">If the notification relates to a portion of the filing checked above,
identify the item(s) to which the notification relates: Not applicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>PART I -- REGISTRANT INFORMATION</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>OCWEN FINANCIAL CORPORATION</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Full Name of Registrant</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<HR NOSHADE SIZE="1" STYLE="color: Black; width: 100%; margin-top: 0pt; margin-bottom: 0pt">
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Former Name if Applicable</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">2002 Summit Boulevard, 6th Floor</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Address of Principal Executive Office<I> </I>(Street
and Number)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Atlanta, Georgia 30319</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">City, State and Zip Code</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; text-align: center; margin-bottom: 0">&nbsp;<B>PART II -- RULES
12b-25(b) AND (c)</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">If the subject report could not be filed without unreasonable effort
or expense and the registrant seeks relief pursuant to Rule 12b-25(b), the following should be completed. (Check box if appropriate.)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 5%; border-right: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="width: 5%; padding-right: 5.4pt; padding-left: 5.4pt">(a)</TD>
    <TD STYLE="width: 90%; padding-right: 5.4pt; padding-left: 5.4pt">The reasons described in reasonable detail in Part III of this form could not be eliminated without unreasonable effort or expense;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; vertical-align: middle"><FONT STYLE="font-family: Wingdings">x</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">(b)</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">The subject annual report, semi-annual report, transition report on
    Form 10-K, Form 20-F, Form 11-K, Form N-SAR or Form N-CSR, or portion thereof, will be filed on or before
    the fifteenth calendar day following the prescribed due date; or the subject quarterly report or transition report on Form
    10-Q, or portion thereof, will be filed on or before the fifth calendar day following the prescribed due date; and</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">(c)</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">The accountant&rsquo;s statement or other exhibit required by Rule 12b-25(c) has been attached if applicable.</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>PART III-- NARRATIVE</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">State below in reasonable detail why the Form 10-K, 20-F,
11-K, 10-Q, N-SAR, N-CSR or the transition report or portion thereof, could not be filed within the prescribed time period.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Although management has been working diligently to complete all
the required information for its quarterly report on Form 10&minus;Q as of and for the six months ended June 30, 2014, the Registrant
requires additional time to finalize its procedures. The information principally relates to the valuation methodology of our Financing
Liability - MSRs Pledged in connection with certain rights to receive servicing fees, excluding ancillary income, with respect
to certain mortgage servicing rights (&ldquo;Rights to MSRs&rdquo;), a Level 3 asset, sold to a third-party, Home Loan
Servicing Solutions, Ltd. (&ldquo;HLSS&rdquo;). Such delay could not be eliminated by the Registrant without unreasonable
effort and expense.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>PART IV -- OTHER INFORMATION</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">(1) Name and telephone number of person to contact in regard to
this notification</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" ALIGN="CENTER" STYLE="width: 90%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 41%; border-bottom: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><B>Michael
    R. Bourque, Jr</B>.</TD>
    <TD STYLE="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 17%; border-bottom: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><B>(561)</B></TD>
    <TD STYLE="width: 3%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 37%; border-bottom: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><B>682-8000</B></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">(Name)</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">(Area Code)</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">(Telephone Number)</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">(2) Have all other periodic reports required under Section 13
or 15(d) of the Securities Exchange Act of 1934 or Section 30 of the Investment Company Act of 1940 during the preceding 12
months or for such shorter period that the registrant was required to file such report(s) been filed? If the answer is no,
identify report(s). Yes <FONT STYLE="font-family: Wingdings">x</FONT>&nbsp;&nbsp;No&nbsp;<FONT STYLE="font-family: Wingdings">o</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">(3) Is it anticipated that any significant change in results of
operations from the corresponding period for the last fiscal year will be reflected by the earnings statements to be included
in the subject report or portion thereof? Yes <FONT STYLE="font-family: Wingdings">x</FONT>&nbsp;&nbsp;No&nbsp;<FONT STYLE="font-family: Wingdings">o</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0pt">If so, attach an explanation of the anticipated change, both
narratively and quantitatively, and, if appropriate, state the reasons why a reasonable estimate of the results cannot be made.&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>








<P STYLE="font: 10pt Times New Roman, Times, Serif; text-indent: 0.5in; margin-right: 0; margin-left: 0"><FONT STYLE="font-size: 10pt">At
the current time, based on preliminary evaluations, the anticipated impact of the adjustments are expected to result in an increase
in pre-tax income for the year ended December 31, 2013 of approximately $17 million and a reduction in pre-tax income in the first
quarter of 2014 by a corresponding amount.&nbsp; There are no changes to the net cash payments made or to be made in connection with
the Financing Liability &ndash; MSRs Pledged as a result of these adjustments. &nbsp;&nbsp; At the current time, based on preliminary evaluations,
we do not anticipate any impact on our results of operations, financial condition or stockholder&rsquo;s equity as of or for the three
months ended June 30, 2014, as reported in our Second Quarter Earnings Release on July 31, 2014. </FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-indent: 0.5in; margin-right: 0; margin-left: 0"><FONT STYLE="font-size: 10pt">The
changes we are contemplating principally relate to the valuation methodology of our Financing Liability &ndash; MSRs Pledged in
connection with certain rights to receive servicing fees, excluding ancillary income, with respect to certain mortgage servicing
rights (&ldquo;Rights to MSRs&rdquo;), a Level 3 asset, sold to a third party, Home Loan Servicing Solutions, Ltd. (&ldquo;HLSS&rdquo;).&nbsp;
&nbsp;&nbsp;At March 31, 2014, the Financing Liability &ndash; MSRs Pledged, the valuation of which is the cause of the restatement,
had a reported carrying value of $634.4 million, or approximately 10% of total liabilities.&nbsp; We have not had any additional
sales of Rights to MSRs in 2014.&nbsp; See Note 5 &ndash; Fair Value to the Consolidated Financial Statements on the Company&rsquo;s
Form 10-K for the fiscal year ended December 31, 2013.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-indent: 0.5in; margin-right: 0; margin-left: 0"><FONT STYLE="font-size: 10pt">While
it is possible that the Company may determine in the course of its review that other adjustments are necessary to our financial
statements, the Company is not currently aware of any such other possible material adjustments. </FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-indent: 0.5in; margin-right: 0; margin-left: 0"><FONT STYLE="font-size: 10pt">Following
the release of our earnings for the Second Quarter of 2014, and in consultation with Deloitte &amp; Touche LLC, we determined
to adopt the changes which are driven by a re-examination of an accounting convention first adopted in 2012 with the completion
of the first Rights to MSRs sale transaction to HLSS. The accounting convention applied a narrow (5%) range to valuations
obtained from a third-party valuation expert in determining the carrying value of our Financing Liability - MSRs Pledged
related to our sales of Rights to MSRs. Effective as of June 30, 2014, the Company has stopped using a range.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-indent: 0.5in; margin-right: 0; margin-left: 0"><FONT STYLE="font-size: 10pt">The
Company anticipates it will determine that a material weakness existed in the relevant time periods in the adequacy of our controls
relating to how we monitor and implement the impact of applicable accounting conventions.&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-indent: 0.5in; margin-right: 0; margin-left: 0"><I>Special Note Regarding
Forward-Looking Statements</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-indent: 0.5in; margin-right: 0; margin-left: 0"><FONT STYLE="font-size: 10pt">This
Form 12b-25 contains forward-looking statements within the meaning of Section 27A of the Securities Act of 1933, as amended, and
Section 21E of the Securities Exchange Act of 1934, as amended. Forward-looking statements by their nature address matters that
are, to different degrees, uncertain. Forward-looking statements and involve a number of assumptions, risks and uncertainties
that could cause actual results to differ materially. </FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-indent: 0.5in; margin-right: 0; margin-left: 0; margin-bottom: 0pt"><FONT STYLE="font-size: 10pt">Important
factors that could cause actual results to differ materially from those suggested by the forward-looking statements include, but
are not limited to, the following: the timing and nature of the final resolution of the accounting issues discussed in this Form
12b-25; any delay in the filing of required periodic reports with the Securities and Exchange Commission, or SEC; the timing and
results of the review of the effectiveness of internal control over financial reporting (and related internal controls) and disclosure
controls and procedures; whether the review is expanded to additional matters beyond internal controls and disclosure controls
and procedures of the matters currently under consideration; changes in the estimates and adjustments in this Form 12b-25 due
to ongoing review of the Company&rsquo;s annual and quarterly financial statements; whether a restatement of financial results
will be required for other accounting issues for the same or other periods in addition to the restatement currently expected by
management; additional uncertainties related to accounting issues generally; adverse effects on the Company&rsquo;s business as
a result of the restatement process or the review of the effectiveness of internal control over financial reporting and disclosure
controls and procedures or the reactions to such event by customers or suppliers, or increased regulatory, media or financial
reporting issues and practices, rumors or otherwise; any adverse developments in existing legal proceedings or the initiation
of new legal proceedings; and volatility of the Company&rsquo;s stock price. In addition, please refer to the risk factors contained
in Ocwen&rsquo;s reports and filings with the SEC, including its annual report on Form 10-K for the year ended December 31, 2013
and its quarterly report on Form 10-Q for the quarter ended March 31, 2014. Because the risks, estimates, assumptions and uncertainties
referred to above could cause actual results or outcomes to differ materially from those expressed in any forward-looking statements,
you should not place undue reliance on any forward-looking statements. Ocwen&rsquo;s forward-looking statements speak only as
of the date they are made and, except for our ongoing obligations under the U.S. federal securities laws, we undertake no obligation
to update or revise forward-looking statements whether as a result of new information, future events or otherwise. Ocwen may post
information that is important to investors on its website.</FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">&nbsp;<B>OCWEN FINANCIAL CORPORATION</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">has caused this notification to be signed on its behalf by the undersigned
thereunto duly authorized.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 50%">Date: <U>August 12, 2014</U></TD>
    <TD STYLE="width: 4%">By:</TD>
    <TD STYLE="width: 46%; border-bottom: Black 1pt solid">/s/&nbsp; Michael R. Bourque, Jr.</TD>
    </TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>Michael R. Bourque, Jr.</TD>
    </TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>Chief Financial Officer</TD>
    </TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>



<P STYLE="margin: 0"></P>

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