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<SEC-DOCUMENT>0000943440-08-000241.txt : 20080602
<SEC-HEADER>0000943440-08-000241.hdr.sgml : 20080602
<ACCEPTANCE-DATETIME>20080602173009
ACCESSION NUMBER:		0000943440-08-000241
CONFORMED SUBMISSION TYPE:	SC 13D/A
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20080602
DATE AS OF CHANGE:		20080602
GROUP MEMBERS:		CICA POLICYHOLDERS TRUST
GROUP MEMBERS:		GALA TRUST AND MANAGEMENT SERVICES, INC.
GROUP MEMBERS:		GALINDO, ARIAS & LOPEZ
GROUP MEMBERS:		GAMASE INSUREDS TRUST
GROUP MEMBERS:		REGAL TRUST (BVI) LTD.

SUBJECT COMPANY:	

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CITIZENS INC
		CENTRAL INDEX KEY:			0000024090
		STANDARD INDUSTRIAL CLASSIFICATION:	LIFE INSURANCE [6311]
		IRS NUMBER:				840755371
		STATE OF INCORPORATION:			CO
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		SC 13D/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	005-06821
		FILM NUMBER:		08874976

	BUSINESS ADDRESS:	
		STREET 1:		400 EAST ANDERSON LANE
		CITY:			AUSTIN
		STATE:			TX
		ZIP:			78752
		BUSINESS PHONE:		5128377100

	MAIL ADDRESS:	
		STREET 1:		400 EAST ANDERSON LANE
		CITY:			AUSTIN
		STATE:			TX
		ZIP:			78752

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CONTINENTAL INVESTORS LIFE INC
		DATE OF NAME CHANGE:	19881222

FILED BY:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Galindo, Arias & Lopez
		CENTRAL INDEX KEY:			0001340936
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			R1
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		SC 13D/A

	BUSINESS ADDRESS:	
		STREET 1:		SCOTIA PLAZA, 9TH FLOOR
		STREET 2:		FEDERICO BOYD AVENUE 18 AND 51 STREET
		CITY:			PANAMA
		STATE:			R1
		ZIP:			5
		BUSINESS PHONE:		50-7-303-0303

	MAIL ADDRESS:	
		STREET 1:		SCOTIA PLAZA, 9TH FLOOR
		STREET 2:		FEDERICO BOYD AVENUE 18 AND 51 STREET
		CITY:			PANAMA
		STATE:			R1
		ZIP:			5
</SEC-HEADER>
<DOCUMENT>
<TYPE>SC 13D/A
<SEQUENCE>1
<FILENAME>citizen13d.htm
<DESCRIPTION>AMENDMENT NO. 10
<TEXT>
<!doctype html public "-//IETF//DTD HTML//EN">
<HTML>
<HEAD>
<TITLE>Schedule 13D</TITLE>
<META NAME="author" CONTENT="roxanne">
<META NAME="date" CONTENT="06/02/2008">
</HEAD>
<BODY style="line-height:12pt; font-family:Times New Roman; font-size:10pt; color:#000000">
<P style="line-height:14pt; margin:0px; font-size:12pt" align=center><B>UNITED STATES</B></P>
<P style="margin:0px" align=center><B>SECURITIES AND EXCHANGE COMMISSION</B></P>
<P style="margin:0px" align=center><B>Washington, D.C. 20549</B></P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px" align=center><B>SCHEDULE 13D</B></P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px" align=center><B>Under the Securities Exchange Act of 1934</B></P>
<P style="margin:0px" align=center><B>(Amendment No. 10)*</B></P>
<P style="margin:0px">&nbsp;</P>
<P style="margin:0px" align=center>CITIZENS, INC.</P>
<P style="margin:0px" align=center>(Name of Issuer)</P>
<P style="margin:0px" align=center><BR></P>
<P style="margin:0px" align=center>Class A Common Stock, no par value</P>
<P style="margin:0px" align=center>(Title of Class of Securities)</P>
<P style="margin:0px">&nbsp;</P>
<P style="margin:0px" align=center><U>174740 10 0</U></P>
<P style="margin:0px" align=center>(CUSIP Number)</P>
<P style="margin:0px">&nbsp;</P>
<P style="margin:0px" align=center>May 16, 2008</P>
<P style="margin:0px" align=center>(Date of Event which Requires Filing of this Statement)</P>
<P style="margin:0px">&nbsp;</P>
<P style="margin:0px" align=center>GAMASE Policyholders Trust</P>
<P style="margin:0px" align=center>c/o Gala Trust and Management Services, Inc.</P>
<P style="margin:0px" align=center>formerly known as Gala Management Services, Inc.</P>
<P style="margin:0px" align=center>Scotia Plaza, 9<SUP>th</SUP> Floor</P>
<P style="margin:0px" align=center>Federico Boyd Avenue 18 and 51 Street</P>
<P style="margin:0px" align=center>Panama 5</P>
<P style="margin:0px" align=center>Republic of Panama</P>
<P style="margin:0px" align=center>Attention: Tomas Herrera </P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px" align=center>with a copy to:</P>
<P style="margin:0px" align=center>Roxanne K. Beilly, Esq.</P>
<P style="margin:0px" align=center>Schneider Weinberger &amp; Beilly LLP</P>
<P style="margin:0px" align=center>2200 Corporate Boulevard, N.W., Suite 210</P>
<P style="margin:0px" align=center>Boca Raton, Florida 33431</P>
<P style="margin:0px" align=center>Telephone: 561-362-9595</P>
<P style="margin:0px" align=center>Facsimile No: 561-361-9612</P>
<P style="margin:0px" align=center><BR></P>
<P style="margin:0px" align=center>(Name, Address and Telephone Number of Person Authorized to Receive Notices and Communications)</P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px; text-indent:96px">If the filing person has previously filed a statement on Schedule&nbsp;13G to report the acquisition that is the subject of this Schedule&nbsp;13D, and is filing this schedule because of &#167;&#167; 240.13d-1(e), 240.13d-1(f) or 240.13d-1(g), check the following box o.</P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px; text-indent:96px">*The remainder of this cover page shall be filled out for a reporting person&#8217;s initial filing on this form with respect to the subject class of securities, and for any subsequent amendment containing information which would alter disclosures provided in a prior cover page.</P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px; text-indent:96px">The information required on this cover page shall not be deemed to be &#147;filed&#148; for the purposes of Section 18 of the Securities Exchange Act of 1934 (&#147;Act&#148;) or otherwise subject to the liabilities of the Act but shall be subject to all other provisions of the Act (however, see the Notes)</P>
<P style="margin:0px" align=center><BR>
<BR></P>
<HR style="margin-top:9.6px; margin-bottom:9.6px" noshade size=1.333>
<P style="margin:0px; page-break-before:always" align=center><B>SCHEDULE 13D</B></P>
<TABLE style="font-size:10pt" cellspacing=0 align=center><TR height=0 style="font-size:0"><TD width=139.267></TD><TD width=310.133></TD><TD width=126.6></TD></TR>
<TR><TD style="border-bottom:1px solid #000000" valign=top width=139.267><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD style="border-bottom:4px solid #FFFFFF" valign=top width=310.133><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD style="border-bottom:1px solid #000000" valign=top width=126.6><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD></TR>
<TR><TD style="border-bottom:1px solid #000000" valign=top width=139.267><P style="margin:0px"><B>CUSIP No. </B>174740 10 0</P>
</TD><TD valign=top width=310.133><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD style="border-bottom:1px solid #000000" valign=top width=126.6><P style="margin:0px"><B>Page 2</B></P>
</TD></TR>
</TABLE>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
<TABLE style="font-size:10pt" cellspacing=0 align=center><TR height=0 style="font-size:0"><TD width=31></TD><TD width=105.667></TD><TD width=37.333></TD><TD width=404></TD></TR>
<TR><TD style="border-left:3px double #000000; border-top:3px double #000000; border-right:3px double #000000; border-bottom:1px solid #000000" width=31><P style="margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px" align=center><B>1</B></P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD style="border-top:3px double #000000; border-right:3px double #000000; border-bottom:1px solid #000000" width=547 colspan=3><P style="margin:0px">&nbsp;NAME OF REPORTING PERSONS</P>
<P style="margin:0px">&nbsp;Galindo, Arias &amp; Lopez</P>
<P style="margin:0px">&nbsp;S.S. or I.R.S. IDENTIFICATION NO. OF ABOVE PERSONS</P>
<P style="margin:0px">&nbsp;N/A</P>
</TD></TR>
<TR><TD style="border-left:3px double #000000; border-right:3px double #000000; border-bottom:1px solid #000000" width=31><P style="margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px" align=center><B>2</B></P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD style="border-right:3px double #000000; border-bottom:1px solid #000000" width=547 colspan=3><P style="margin:0px">&nbsp;CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP*</P>
<P style="margin:0px" align=right><B>(a) </B><FONT style="font-family:Wingdings 2">&#163;</FONT></P>
<P style="margin:0px" align=right><B>(b) </B><FONT style="font-family:Wingdings"><B>&#253;</B></FONT></P>
</TD></TR>
<TR><TD style="border-left:3px double #000000; border-right:3px double #000000; border-bottom:1px solid #000000" width=31><P style="margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px" align=center><B>3</B></P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD style="border-right:3px double #000000; border-bottom:1px solid #000000" width=547 colspan=3><P style="margin:0px">&nbsp;SEC USE ONLY</P>
</TD></TR>
<TR><TD style="border-left:3px double #000000; border-right:3px double #000000; border-bottom:1px solid #000000" width=31><P style="margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px" align=center><B>4</B></P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD style="border-right:3px double #000000; border-bottom:1px solid #000000" width=547 colspan=3><P style="margin:0px">&nbsp;SOURCE OF FUNDS</P>
<P style="margin:0px">&nbsp;OO</P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD></TR>
<TR><TD style="border-left:3px double #000000; border-right:3px double #000000; border-bottom:1px solid #000000" width=31><P style="margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px" align=center><B>5</B></P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD style="border-right:3px double #000000; border-bottom:1px solid #000000" width=547 colspan=3><P style="margin:0px">&nbsp;CHECK BOX IF DISCLOSURE OF LEGAL PROCEEDINGS IS REQUIRED PURSUANT TO ITEMS 2(d) OR 2(e)</P>
<P style="margin:0px; font-family:Wingdings 2" align=right>&#163;</P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD></TR>
<TR><TD style="border-left:3px double #000000; border-right:3px double #000000; border-bottom:1px solid #000000" width=31><P style="margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px" align=center><B>6</B></P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD style="border-right:3px double #000000; border-bottom:1px solid #000000" width=547 colspan=3><P style="margin:0px">&nbsp;CITIZENSHIP OR PLACE OF ORGANIZATION</P>
<P style="margin:0px">&nbsp;Republic of Panama</P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD></TR>
<TR><TD style="border-left:3px double #000000; border-right:3px double #000000; border-bottom:1px solid #000000" width=136.667 colspan=2 rowspan=4><P style="margin:0px" align=center>NUMBER OF</P>
<P style="margin:0px" align=center>SHARES</P>
<P style="margin:0px" align=center>BENEFICIALLY</P>
<P style="margin:0px" align=center>OWNED BY</P>
<P style="margin:0px" align=center>EACH</P>
<P style="margin:0px" align=center>REPORTING</P>
<P style="margin:0px" align=center>PERSON WITH</P>
</TD><TD style="border-right:3px double #000000; border-bottom:1px solid #000000" width=37.333><P style="margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px" align=center><B>7</B></P>
<P style="margin:0px; font-size:12pt" align=center>&nbsp;</P>
</TD><TD style="border-right:3px double #000000; border-bottom:1px solid #000000" width=404><P style="margin:0px">&nbsp;SOLE VOTING POWER</P>
<P style="margin:0px">&nbsp;0</P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD></TR>
<TR><TD style="border-left:3px double #000000; border-right:3px double #000000; border-bottom:1px solid #000000" width=37.333><P style="margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px" align=center><B>8</B></P>
<P style="margin:0px; font-size:12pt" align=center>&nbsp;</P>
</TD><TD style="border-right:3px double #000000; border-bottom:1px solid #000000" width=404><P style="margin:0px">&nbsp;SHARED VOTING POWER</P>
<P style="margin:0px">&nbsp;0</P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD></TR>
<TR><TD style="border-left:3px double #000000; border-right:3px double #000000; border-bottom:1px solid #000000" width=37.333><P style="margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px" align=center><B>9</B></P>
<P style="margin:0px; font-size:12pt" align=center>&nbsp;</P>
</TD><TD style="border-right:3px double #000000; border-bottom:1px solid #000000" width=404><P style="margin:0px">&nbsp;SOLE DISPOSITIVE POWER</P>
<P style="margin:0px">&nbsp;0</P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD></TR>
<TR><TD style="border-left:3px double #000000; border-right:3px double #000000; border-bottom:1px solid #000000" width=37.333><P style="margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px" align=center><B>10</B></P>
<P style="margin:0px; font-size:12pt" align=center>&nbsp;</P>
</TD><TD style="border-right:3px double #000000; border-bottom:1px solid #000000" width=404><P style="margin:0px">&nbsp;SHARED DISPOSITIVE POWER</P>
<P style="margin:0px">&nbsp;9,114,115<FONT style="font-size:12pt">&nbsp;</FONT></P>
</TD></TR>
<TR><TD style="border-left:3px double #000000; border-right:3px double #000000; border-bottom:1px solid #000000" width=31><P style="margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px" align=center><B>11</B></P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD style="border-right:3px double #000000; border-bottom:1px solid #000000" valign=top width=547 colspan=3><P style="margin:0px">&nbsp;AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON</P>
<P style="margin:0px">9,114,115</P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD></TR>
<TR><TD style="border-left:3px double #000000; border-right:3px double #000000; border-bottom:1px solid #000000" width=31><P style="margin:0px" align=center><B>12</B></P>
</TD><TD style="border-right:3px double #000000; border-bottom:1px solid #000000" width=547 colspan=3><P style="margin:0px">&nbsp;CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (11) EXCLUDES CERTAIN SHARES*</P>
<P style="margin:0px; font-family:Wingdings 2" align=right>&#163;</P>
<P style="margin:0px; font-size:12pt" align=right>&nbsp;</P>
</TD></TR>
<TR><TD style="border-left:3px double #000000; border-right:3px double #000000; border-bottom:1px solid #000000" width=31><P style="margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px" align=center><B>13</B></P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD style="border-right:3px double #000000; border-bottom:1px solid #000000" width=547 colspan=3><P style="margin:0px">&nbsp;PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (11)</P>
<P style="margin:0px">&nbsp;21.15%</P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD></TR>
<TR><TD style="border-left:3px double #000000; border-right:3px double #000000; border-bottom:1px solid #000000" width=31><P style="margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px" align=center><B>14</B></P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD style="border-right:3px double #000000; border-bottom:1px solid #000000" valign=top width=547 colspan=3><P style="margin:0px">&nbsp;TYPE OF REPORTING PERSON*</P>
<P style="margin:0px">&nbsp;PN</P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD></TR>
</TABLE>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px" align=center><BR>
<BR></P>
<HR style="margin-top:9.6px; margin-bottom:9.6px" noshade size=1.333>
<P style="margin:0px; page-break-before:always" align=center><B>SCHEDULE 13D</B></P>
<TABLE style="font-size:10pt" cellspacing=0 align=center><TR height=0 style="font-size:0"><TD width=139.267></TD><TD width=310.133></TD><TD width=126.6></TD></TR>
<TR><TD style="border-bottom:1px solid #000000" valign=top width=139.267><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD style="border-bottom:4px solid #FFFFFF" valign=top width=310.133><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD style="border-bottom:1px solid #000000" valign=top width=126.6><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD></TR>
<TR><TD style="border-bottom:1px solid #000000" valign=top width=139.267><P style="margin:0px"><B>CUSIP No. </B>174740 10 0</P>
</TD><TD valign=top width=310.133><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD style="border-bottom:1px solid #000000" valign=top width=126.6><P style="margin:0px"><B>Page 3</B></P>
</TD></TR>
</TABLE>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
<TABLE style="font-size:10pt" cellspacing=0 align=center><TR height=0 style="font-size:0"><TD width=31></TD><TD width=105.667></TD><TD width=37.333></TD><TD width=404></TD></TR>
<TR><TD style="border-left:3px double #000000; border-top:3px double #000000; border-right:3px double #000000; border-bottom:1px solid #000000" width=31><P style="margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px" align=center><B>1</B></P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD style="border-top:3px double #000000; border-right:3px double #000000; border-bottom:1px solid #000000" width=547 colspan=3><P style="margin:0px">&nbsp;NAME OF REPORTING PERSONS</P>
<P style="margin:0px">&nbsp;Gala Trust and Management Services, Inc., formerly known as Gala Management Services, Inc.</P>
<P style="margin:0px">&nbsp;S.S. or I.R.S. IDENTIFICATION NO. OF ABOVE PERSONS</P>
<P style="margin:0px">&nbsp;N/A</P>
</TD></TR>
<TR><TD style="border-left:3px double #000000; border-right:3px double #000000; border-bottom:1px solid #000000" width=31><P style="margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px" align=center><B>2</B></P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD style="border-right:3px double #000000; border-bottom:1px solid #000000" width=547 colspan=3><P style="margin:0px">&nbsp;CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP*</P>
<P style="margin:0px" align=right><B>(a) </B><FONT style="font-family:Wingdings 2">&#163;</FONT></P>
<P style="margin:0px" align=right><B>(b) </B><FONT style="font-family:Wingdings"><B>&#253;</B></FONT></P>
</TD></TR>
<TR><TD style="border-left:3px double #000000; border-right:3px double #000000; border-bottom:1px solid #000000" width=31><P style="margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px" align=center><B>3</B></P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD style="border-right:3px double #000000; border-bottom:1px solid #000000" width=547 colspan=3><P style="margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px">&nbsp;SEC USE ONLY</P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD></TR>
<TR><TD style="border-left:3px double #000000; border-right:3px double #000000; border-bottom:1px solid #000000" width=31><P style="margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px" align=center><B>4</B></P>
</TD><TD style="border-right:3px double #000000; border-bottom:1px solid #000000" width=547 colspan=3><P style="margin:0px">&nbsp;SOURCE OF FUNDS</P>
<P style="margin:0px">&nbsp;OO</P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD></TR>
<TR><TD style="border-left:3px double #000000; border-right:3px double #000000; border-bottom:1px solid #000000" width=31><P style="margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px" align=center><B>5</B></P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD style="border-right:3px double #000000; border-bottom:1px solid #000000" width=547 colspan=3><P style="margin:0px">&nbsp;CHECK BOX IF DISCLOSURE OF LEGAL PROCEEDINGS IS REQUIRED PURSUANT TO ITEMS 2(d) OR 2(e)</P>
<P style="margin:0px; font-family:Wingdings 2" align=right>&#163;</P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD></TR>
<TR><TD style="border-left:3px double #000000; border-right:3px double #000000; border-bottom:1px solid #000000" width=31><P style="margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px" align=center><B>6</B></P>
</TD><TD style="border-right:3px double #000000; border-bottom:1px solid #000000" width=547 colspan=3><P style="margin:0px">&nbsp;CITIZENSHIP OR PLACE OF ORGANIZATION</P>
<P style="margin:0px">&nbsp;Republic of Panama</P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD></TR>
<TR><TD style="border-left:3px double #000000; border-right:3px double #000000; border-bottom:1px solid #000000" width=136.667 colspan=2 rowspan=4><P style="margin:0px" align=center>NUMBER OF</P>
<P style="margin:0px" align=center>SHARES</P>
<P style="margin:0px" align=center>BENEFICIALLY</P>
<P style="margin:0px" align=center>OWNED BY</P>
<P style="margin:0px" align=center>EACH</P>
<P style="margin:0px" align=center>REPORTING</P>
<P style="margin:0px" align=center>PERSON WITH</P>
</TD><TD style="border-right:3px double #000000; border-bottom:1px solid #000000" width=37.333><P style="margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px" align=center><B>7</B></P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD style="border-right:3px double #000000; border-bottom:1px solid #000000" width=404><P style="margin:0px">&nbsp;SOLE VOTING POWER</P>
<P style="margin:0px">&nbsp;0</P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD></TR>
<TR><TD style="border-left:3px double #000000; border-right:3px double #000000; border-bottom:1px solid #000000" width=37.333><P style="margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px" align=center><B>8</B></P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD style="border-right:3px double #000000; border-bottom:1px solid #000000" width=404><P style="margin:0px">&nbsp;SHARED VOTING POWER</P>
<P style="margin:0px">&nbsp;0</P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD></TR>
<TR><TD style="border-left:3px double #000000; border-right:3px double #000000; border-bottom:1px solid #000000" width=37.333><P style="margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px" align=center><B>9</B></P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD style="border-right:3px double #000000; border-bottom:1px solid #000000" width=404><P style="margin:0px">&nbsp;SOLE DISPOSITIVE POWER</P>
<P style="margin:0px">&nbsp;0</P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD></TR>
<TR><TD style="border-left:3px double #000000; border-right:3px double #000000; border-bottom:1px solid #000000" width=37.333><P style="margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px" align=center><B>10</B></P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD style="border-right:3px double #000000; border-bottom:1px solid #000000" width=404><P style="margin:0px">&nbsp;SHARED DISPOSITIVE POWER</P>
<P style="margin:0px">5,651,570<FONT style="font-size:12pt">&nbsp;</FONT></P>
</TD></TR>
<TR><TD style="border-left:3px double #000000; border-right:3px double #000000; border-bottom:1px solid #000000" width=31><P style="margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px" align=center><B>11</B></P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD style="border-right:3px double #000000; border-bottom:1px solid #000000" valign=top width=547 colspan=3><P style="margin:0px">&nbsp;AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON</P>
<P style="margin:0px">5,651,570</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD></TR>
<TR><TD style="border-left:3px double #000000; border-right:3px double #000000; border-bottom:1px solid #000000" width=31><P style="margin:0px" align=center><B>12</B></P>
</TD><TD style="border-right:3px double #000000; border-bottom:1px solid #000000" width=547 colspan=3><P style="margin:0px">&nbsp;CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (11) EXCLUDES CERTAIN SHARES*</P>
<P style="margin:0px; font-family:Wingdings 2" align=right>&#163;</P>
<P style="margin:0px; font-size:12pt" align=right>&nbsp;</P>
</TD></TR>
<TR><TD style="border-left:3px double #000000; border-right:3px double #000000; border-bottom:1px solid #000000" width=31><P style="margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px" align=center><B>13</B></P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD style="border-right:3px double #000000; border-bottom:1px solid #000000" width=547 colspan=3><P style="margin:0px">&nbsp;PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (11)</P>
<P style="margin:0px">&nbsp;13.1%</P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD></TR>
<TR><TD style="border-left:3px double #000000; border-right:3px double #000000; border-bottom:1px solid #000000" width=31><P style="margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px" align=center><B>14</B></P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD style="border-right:3px double #000000; border-bottom:1px solid #000000" valign=top width=547 colspan=3><P style="margin:0px">&nbsp;TYPE OF REPORTING PERSON*</P>
<P style="margin:0px">&nbsp;CO</P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD></TR>
</TABLE>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px" align=center><BR>
<BR></P>
<HR style="margin-top:9.6px; margin-bottom:9.6px" noshade size=1.333>
<P style="margin:0px; page-break-before:always" align=center><B>SCHEDULE 13D</B></P>
<TABLE style="font-size:10pt" cellspacing=0 align=center><TR height=0 style="font-size:0"><TD width=139.267></TD><TD width=310.133></TD><TD width=126.6></TD></TR>
<TR><TD style="border-bottom:1px solid #000000" valign=top width=139.267><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD style="border-bottom:4px solid #FFFFFF" valign=top width=310.133><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD style="border-bottom:1px solid #000000" valign=top width=126.6><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD></TR>
<TR><TD style="border-bottom:1px solid #000000" valign=top width=139.267><P style="margin:0px"><B>CUSIP No. </B>174740 10 0</P>
</TD><TD valign=top width=310.133><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD style="border-bottom:1px solid #000000" valign=top width=126.6><P style="margin:0px"><B>Page 4</B></P>
</TD></TR>
</TABLE>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
<TABLE style="font-size:10pt" cellspacing=0 align=center><TR height=0 style="font-size:0"><TD width=31></TD><TD width=105.667></TD><TD width=37.333></TD><TD width=404></TD></TR>
<TR><TD style="border-left:3px double #000000; border-top:3px double #000000; border-right:3px double #000000; border-bottom:1px solid #000000" width=31><P style="margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px" align=center><B>1</B></P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD style="border-top:3px double #000000; border-right:3px double #000000; border-bottom:1px solid #000000" width=547 colspan=3><P style="margin:0px">&nbsp;NAME OF REPORTING PERSONS</P>
<P style="margin:0px">&nbsp;GAMASE Insureds Trust</P>
<P style="margin:0px">&nbsp;S.S. or I.R.S. IDENTIFICATION NO. OF ABOVE PERSONS</P>
<P style="margin:0px">&nbsp;N/A</P>
</TD></TR>
<TR><TD style="border-left:3px double #000000; border-right:3px double #000000; border-bottom:1px solid #000000" width=31><P style="margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px" align=center><B>2</B></P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD style="border-right:3px double #000000; border-bottom:1px solid #000000" width=547 colspan=3><P style="margin:0px">&nbsp;CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP*</P>
<P style="margin:0px" align=right><B>(a) </B><FONT style="font-family:Wingdings 2">&#163;</FONT></P>
<P style="margin:0px" align=right><B>(b) </B><FONT style="font-family:Wingdings"><B>&#253;</B></FONT></P>
</TD></TR>
<TR><TD style="border-left:3px double #000000; border-right:3px double #000000; border-bottom:1px solid #000000" width=31><P style="margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px" align=center><B>3</B></P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD style="border-right:3px double #000000; border-bottom:1px solid #000000" width=547 colspan=3><P style="margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px">&nbsp;SEC USE ONLY</P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD></TR>
<TR><TD style="border-left:3px double #000000; border-right:3px double #000000; border-bottom:1px solid #000000" width=31><P style="margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px" align=center><B>4</B></P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD style="border-right:3px double #000000; border-bottom:1px solid #000000" width=547 colspan=3><P style="margin:0px">&nbsp;SOURCE OF FUNDS</P>
<P style="margin:0px">&nbsp;OO</P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD></TR>
<TR><TD style="border-left:3px double #000000; border-right:3px double #000000; border-bottom:1px solid #000000" width=31><P style="margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px" align=center><B>5</B></P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD style="border-right:3px double #000000; border-bottom:1px solid #000000" width=547 colspan=3><P style="margin:0px">&nbsp;CHECK BOX IF DISCLOSURE OF LEGAL PROCEEDINGS IS REQUIRED PURSUANT TO ITEMS 2(d) OR 2(e)</P>
<P style="margin:0px; font-family:Wingdings 2" align=right>&#163;</P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD></TR>
<TR><TD style="border-left:3px double #000000; border-right:3px double #000000; border-bottom:1px solid #000000" width=31><P style="margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px" align=center><B>6</B></P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD style="border-right:3px double #000000; border-bottom:1px solid #000000" width=547 colspan=3><P style="margin:0px">&nbsp;CITIZENSHIP OR PLACE OF ORGANIZATION</P>
<P style="margin:0px">&nbsp;Republic of Panama</P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD></TR>
<TR><TD style="border-left:3px double #000000; border-right:3px double #000000; border-bottom:1px solid #000000" width=136.667 colspan=2 rowspan=4><P style="margin:0px" align=center>NUMBER OF</P>
<P style="margin:0px" align=center>SHARES</P>
<P style="margin:0px" align=center>BENEFICIALLY</P>
<P style="margin:0px" align=center>OWNED BY</P>
<P style="margin:0px" align=center>EACH</P>
<P style="margin:0px" align=center>REPORTING</P>
<P style="margin:0px" align=center>PERSON WITH</P>
</TD><TD style="border-right:3px double #000000; border-bottom:1px solid #000000" width=37.333><P style="margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px" align=center><B>7</B></P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD style="border-right:3px double #000000; border-bottom:1px solid #000000" width=404><P style="margin:0px">&nbsp;SOLE VOTING POWER</P>
<P style="margin:0px">&nbsp;0</P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD></TR>
<TR><TD style="border-left:3px double #000000; border-right:3px double #000000; border-bottom:1px solid #000000" width=37.333><P style="margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px" align=center><B>8</B></P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD style="border-right:3px double #000000; border-bottom:1px solid #000000" width=404><P style="margin:0px">&nbsp;SHARED VOTING POWER</P>
<P style="margin:0px">&nbsp;0</P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD></TR>
<TR><TD style="border-left:3px double #000000; border-right:3px double #000000; border-bottom:1px solid #000000" width=37.333><P style="margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px" align=center><B>9</B></P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD style="border-right:3px double #000000; border-bottom:1px solid #000000" width=404><P style="margin:0px">&nbsp;SOLE DISPOSITIVE POWER</P>
<P style="margin:0px">&nbsp;0</P>
</TD></TR>
<TR><TD style="border-left:3px double #000000; border-right:3px double #000000; border-bottom:1px solid #000000" width=37.333><P style="margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px" align=center><B>10</B></P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD style="border-right:3px double #000000; border-bottom:1px solid #000000" width=404><P style="margin:0px">&nbsp;SHARED DISPOSITIVE POWER</P>
<P style="margin:0px">&nbsp;5,353,002</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD></TR>
<TR><TD style="border-left:3px double #000000; border-right:3px double #000000; border-bottom:1px solid #000000" width=31><P style="margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px" align=center><B>11</B></P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD style="border-right:3px double #000000; border-bottom:1px solid #000000" valign=top width=547 colspan=3><P style="margin:0px">&nbsp;AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON</P>
<P style="margin:0px">&nbsp;5,353,002</P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD></TR>
<TR><TD style="border-left:3px double #000000; border-right:3px double #000000; border-bottom:1px solid #000000" width=31><P style="margin:0px" align=center><B>12</B></P>
</TD><TD style="border-right:3px double #000000; border-bottom:1px solid #000000" width=547 colspan=3><P style="margin:0px">&nbsp;CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (11) EXCLUDES CERTAIN SHARES*</P>
<P style="margin:0px; font-family:Wingdings 2" align=right>&#163;</P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD></TR>
<TR><TD style="border-left:3px double #000000; border-right:3px double #000000; border-bottom:1px solid #000000" width=31><P style="margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px" align=center><B>13</B></P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD style="border-right:3px double #000000; border-bottom:1px solid #000000" width=547 colspan=3><P style="margin:0px">&nbsp;PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (11)</P>
<P style="margin:0px">12.4%</P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD></TR>
<TR><TD style="border-left:3px double #000000; border-right:3px double #000000; border-bottom:1px solid #000000" width=31><P style="margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px" align=center><B>14</B></P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD style="border-right:3px double #000000; border-bottom:1px solid #000000" valign=top width=547 colspan=3><P style="margin:0px">&nbsp;TYPE OF REPORTING PERSON*</P>
<P style="margin:0px">&nbsp;OO</P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD></TR>
</TABLE>
<P style="margin:0px" align=center><BR></P>
<P style="margin:0px" align=center><BR>
<BR></P>
<HR style="margin-top:9.6px; margin-bottom:9.6px" noshade size=1.333>
<P style="margin:0px; page-break-before:always" align=center><B>SCHEDULE 13D</B></P>
<TABLE style="font-size:10pt" cellspacing=0 align=center><TR height=0 style="font-size:0"><TD width=139.267></TD><TD width=310.133></TD><TD width=126.6></TD></TR>
<TR><TD style="border-bottom:1px solid #000000" valign=top width=139.267><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD style="border-bottom:4px solid #FFFFFF" valign=top width=310.133><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD style="border-bottom:1px solid #000000" valign=top width=126.6><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD></TR>
<TR><TD style="border-bottom:1px solid #000000" valign=top width=139.267><P style="margin:0px"><B>CUSIP No. </B>174740 10 0</P>
</TD><TD valign=top width=310.133><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD style="border-bottom:1px solid #000000" valign=top width=126.6><P style="margin:0px"><B>Page 5</B></P>
</TD></TR>
</TABLE>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
<TABLE style="font-size:10pt" cellspacing=0 align=center><TR height=0 style="font-size:0"><TD width=31></TD><TD width=105.667></TD><TD width=37.333></TD><TD width=404></TD></TR>
<TR><TD style="border-left:3px double #000000; border-top:3px double #000000; border-right:3px double #000000; border-bottom:1px solid #000000" width=31><P style="margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px" align=center><B>1</B></P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD style="border-top:3px double #000000; border-right:3px double #000000; border-bottom:1px solid #000000" width=547 colspan=3><P style="margin:0px">&nbsp;NAME OF REPORTING PERSONS</P>
<P style="margin:0px">&nbsp;Regal Trust (BVI) Ltd.</P>
<P style="margin:0px">&nbsp;S.S. or I.R.S. IDENTIFICATION NO. OF ABOVE PERSONS</P>
<P style="margin:0px">&nbsp;N/A</P>
</TD></TR>
<TR><TD style="border-left:3px double #000000; border-right:3px double #000000; border-bottom:1px solid #000000" width=31><P style="margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px" align=center><B>2</B></P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD style="border-right:3px double #000000; border-bottom:1px solid #000000" width=547 colspan=3><P style="margin:0px">&nbsp;CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP*</P>
<P style="margin:0px" align=right><B>(a) </B><FONT style="font-family:Wingdings 2">&#163;</FONT></P>
<P style="margin:0px" align=right><B>(b) </B><FONT style="font-family:Wingdings"><B>&#253;</B></FONT></P>
</TD></TR>
<TR><TD style="border-left:3px double #000000; border-right:3px double #000000; border-bottom:1px solid #000000" width=31><P style="margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px" align=center><B>3</B></P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD style="border-right:3px double #000000; border-bottom:1px solid #000000" width=547 colspan=3><P style="margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px">&nbsp;SEC USE ONLY</P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD></TR>
<TR><TD style="border-left:3px double #000000; border-right:3px double #000000; border-bottom:1px solid #000000" width=31><P style="margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px" align=center><B>4</B></P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD style="border-right:3px double #000000; border-bottom:1px solid #000000" width=547 colspan=3><P style="margin:0px">&nbsp;SOURCE OF FUNDS</P>
<P style="margin:0px">&nbsp;OO</P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD></TR>
<TR><TD style="border-left:3px double #000000; border-right:3px double #000000; border-bottom:1px solid #000000" width=31><P style="margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px" align=center><B>5</B></P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD style="border-right:3px double #000000; border-bottom:1px solid #000000" width=547 colspan=3><P style="margin:0px">&nbsp;CHECK BOX IF DISCLOSURE OF LEGAL PROCEEDINGS IS REQUIRED PURSUANT TO ITEMS 2(d) OR 2(e)</P>
<P style="margin:0px; font-family:Wingdings 2" align=right>&#163;</P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD></TR>
<TR><TD style="border-left:3px double #000000; border-right:3px double #000000; border-bottom:1px solid #000000" width=31><P style="margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px" align=center><B>6</B></P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD style="border-right:3px double #000000; border-bottom:1px solid #000000" width=547 colspan=3><P style="margin:0px">&nbsp;CITIZENSHIP OR PLACE OF ORGANIZATION</P>
<P style="margin:0px">&nbsp;British Virgin Islands</P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD></TR>
<TR><TD style="border-left:3px double #000000; border-right:3px double #000000; border-bottom:1px solid #000000" width=136.667 colspan=2 rowspan=4><P style="margin:0px" align=center>NUMBER OF</P>
<P style="margin:0px" align=center>SHARES</P>
<P style="margin:0px" align=center>BENEFICIALLY</P>
<P style="margin:0px" align=center>OWNED BY</P>
<P style="margin:0px" align=center>EACH</P>
<P style="margin:0px" align=center>REPORTING</P>
<P style="margin:0px" align=center>PERSON WITH</P>
</TD><TD style="border-right:3px double #000000; border-bottom:1px solid #000000" width=37.333><P style="margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px" align=center><B>7</B></P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD style="border-right:3px double #000000; border-bottom:1px solid #000000" width=404><P style="margin:0px">&nbsp;SOLE VOTING POWER</P>
<P style="margin:0px">&nbsp;0</P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD></TR>
<TR><TD style="border-left:3px double #000000; border-right:3px double #000000; border-bottom:1px solid #000000" width=37.333><P style="margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px" align=center><B>8</B></P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD style="border-right:3px double #000000; border-bottom:1px solid #000000" width=404><P style="margin:0px">&nbsp;SHARED VOTING POWER</P>
<P style="margin:0px">&nbsp;0</P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD></TR>
<TR><TD style="border-left:3px double #000000; border-right:3px double #000000; border-bottom:1px solid #000000" width=37.333><P style="margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px" align=center><B>9</B></P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD style="border-right:3px double #000000; border-bottom:1px solid #000000" width=404><P style="margin:0px">&nbsp;SOLE DISPOSITIVE POWER</P>
<P style="margin:0px">&nbsp;0</P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD></TR>
<TR><TD style="border-left:3px double #000000; border-right:3px double #000000; border-bottom:1px solid #000000" width=37.333><P style="margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px" align=center><B>10</B></P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD style="border-right:3px double #000000; border-bottom:1px solid #000000" width=404><P style="margin:0px">&nbsp;SHARED DISPOSITIVE POWER</P>
<P style="line-height:14pt; margin:0px">&nbsp;<FONT style="font-size:12pt">3,462,545</FONT></P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD></TR>
<TR><TD style="border-left:3px double #000000; border-right:3px double #000000; border-bottom:1px solid #000000" width=31><P style="margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px" align=center><B>11</B></P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD style="border-right:3px double #000000; border-bottom:1px solid #000000" valign=top width=547 colspan=3><P style="margin:0px">&nbsp;AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON</P>
<P style="margin:0px">3,462,545</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD></TR>
<TR><TD style="border-left:3px double #000000; border-right:3px double #000000; border-bottom:1px solid #000000" width=31><P style="margin:0px" align=center><B>12</B></P>
</TD><TD style="border-right:3px double #000000; border-bottom:1px solid #000000" width=547 colspan=3><P style="margin:0px">&nbsp;CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (11) EXCLUDES CERTAIN SHARES*</P>
<P style="margin:0px; font-family:Wingdings 2" align=right>&#163;</P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD></TR>
<TR><TD style="border-left:3px double #000000; border-right:3px double #000000; border-bottom:1px solid #000000" width=31><P style="margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px" align=center><B>13</B></P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD style="border-right:3px double #000000; border-bottom:1px solid #000000" width=547 colspan=3><P style="margin:0px">&nbsp;PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (11)</P>
<P style="margin:0px">&nbsp;8%</P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD></TR>
<TR><TD style="border-left:3px double #000000; border-right:3px double #000000; border-bottom:1px solid #000000" width=31><P style="margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px" align=center><B>14</B></P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD style="border-right:3px double #000000; border-bottom:1px solid #000000" valign=top width=547 colspan=3><P style="margin:0px">&nbsp;TYPE OF REPORTING PERSON*</P>
<P style="margin:0px">&nbsp;CO</P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD></TR>
</TABLE>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px" align=center><BR>
<BR></P>
<HR style="margin-top:9.6px; margin-bottom:9.6px" noshade size=1.333>
<P style="margin:0px; page-break-before:always" align=center><B>SCHEDULE 13D</B></P>
<TABLE style="font-size:10pt" cellspacing=0 align=center><TR height=0 style="font-size:0"><TD width=139.267></TD><TD width=310.133></TD><TD width=126.6></TD></TR>
<TR><TD style="border-bottom:1px solid #000000" valign=top width=139.267><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD style="border-bottom:4px solid #FFFFFF" valign=top width=310.133><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD style="border-bottom:1px solid #000000" valign=top width=126.6><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD></TR>
<TR><TD style="border-bottom:1px solid #000000" valign=top width=139.267><P style="margin:0px"><B>CUSIP No. </B>174740 10 0</P>
</TD><TD valign=top width=310.133><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD style="border-bottom:1px solid #000000" valign=top width=126.6><P style="margin:0px"><B>Page 6</B></P>
</TD></TR>
</TABLE>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
<TABLE style="font-size:10pt" cellspacing=0 align=center><TR height=0 style="font-size:0"><TD width=31></TD><TD width=105.667></TD><TD width=37.333></TD><TD width=404></TD></TR>
<TR><TD style="border-left:3px double #000000; border-top:3px double #000000; border-right:3px double #000000; border-bottom:1px solid #000000" width=31><P style="margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px" align=center><B>1</B></P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD style="border-top:3px double #000000; border-right:3px double #000000; border-bottom:1px solid #000000" width=547 colspan=3><P style="margin:0px">&nbsp;NAME OF REPORTING PERSONS</P>
<P style="margin:0px">&nbsp;CICA Policyholders Trust</P>
<P style="margin:0px">&nbsp;S.S. or I.R.S. IDENTIFICATION NO. OF ABOVE PERSONS</P>
<P style="margin:0px">&nbsp;N/A</P>
</TD></TR>
<TR><TD style="border-left:3px double #000000; border-right:3px double #000000; border-bottom:1px solid #000000" width=31><P style="margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px" align=center><B>2</B></P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD style="border-right:3px double #000000; border-bottom:1px solid #000000" width=547 colspan=3><P style="margin:0px">&nbsp;CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP*</P>
<P style="margin:0px" align=right><B>(a)</B>&nbsp;<FONT style="font-family:Wingdings 2">&#163;</FONT></P>
<P style="margin:0px" align=right><B>(b) </B><FONT style="font-family:Wingdings"><B>&#253;</B></FONT></P>
</TD></TR>
<TR><TD style="border-left:3px double #000000; border-right:3px double #000000; border-bottom:1px solid #000000" width=31><P style="margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px" align=center><B>3</B></P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD style="border-right:3px double #000000; border-bottom:1px solid #000000" width=547 colspan=3><P style="margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px">&nbsp;SEC USE ONLY</P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD></TR>
<TR><TD style="border-left:3px double #000000; border-right:3px double #000000; border-bottom:1px solid #000000" width=31><P style="margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px" align=center><B>4</B></P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD style="border-right:3px double #000000; border-bottom:1px solid #000000" width=547 colspan=3><P style="margin:0px">&nbsp;SOURCE OF FUNDS</P>
<P style="margin:0px">&nbsp;OO</P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD></TR>
<TR><TD style="border-left:3px double #000000; border-right:3px double #000000; border-bottom:1px solid #000000" width=31><P style="margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px" align=center><B>5</B></P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD style="border-right:3px double #000000; border-bottom:1px solid #000000" width=547 colspan=3><P style="margin:0px">&nbsp;CHECK BOX IF DISCLOSURE OF LEGAL PROCEEDINGS IS REQUIRED PURSUANT TO ITEMS 2(d) OR 2(e)</P>
<P style="margin:0px; font-family:Wingdings 2" align=right>&#163;</P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD></TR>
<TR><TD style="border-left:3px double #000000; border-right:3px double #000000; border-bottom:1px solid #000000" width=31><P style="margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px" align=center><B>6</B></P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD style="border-right:3px double #000000; border-bottom:1px solid #000000" width=547 colspan=3><P style="margin:0px">&nbsp;CITIZENSHIP OR PLACE OF ORGANIZATION</P>
<P style="margin:0px">&nbsp;British Virgin Islands</P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD></TR>
<TR><TD style="border-left:3px double #000000; border-right:3px double #000000; border-bottom:1px solid #000000" width=136.667 colspan=2 rowspan=4><P style="margin:0px" align=center>NUMBER OF</P>
<P style="margin:0px" align=center>SHARES</P>
<P style="margin:0px" align=center>BENEFICIALLY</P>
<P style="margin:0px" align=center>OWNED BY</P>
<P style="margin:0px" align=center>EACH</P>
<P style="margin:0px" align=center>REPORTING</P>
<P style="margin:0px" align=center>PERSON WITH</P>
</TD><TD style="border-right:3px double #000000; border-bottom:1px solid #000000" width=37.333><P style="margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px" align=center><B>7</B></P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD style="border-right:3px double #000000; border-bottom:1px solid #000000" width=404><P style="margin:0px">&nbsp;SOLE VOTING POWER</P>
<P style="margin:0px">&nbsp;0</P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD></TR>
<TR><TD style="border-left:3px double #000000; border-right:3px double #000000; border-bottom:1px solid #000000" width=37.333><P style="margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px" align=center><B>8</B></P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD style="border-right:3px double #000000; border-bottom:1px solid #000000" width=404><P style="margin:0px">&nbsp;SHARED VOTING POWER</P>
<P style="margin:0px">&nbsp;0</P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD></TR>
<TR><TD style="border-left:3px double #000000; border-right:3px double #000000; border-bottom:1px solid #000000" width=37.333><P style="margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px" align=center><B>9</B></P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD style="border-right:3px double #000000; border-bottom:1px solid #000000" width=404><P style="margin:0px">&nbsp;SOLE DISPOSITIVE POWER</P>
<P style="margin:0px">&nbsp;0</P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD></TR>
<TR><TD style="border-left:3px double #000000; border-right:3px double #000000; border-bottom:1px solid #000000" width=37.333><P style="margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px" align=center><B>10</B></P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD style="border-right:3px double #000000; border-bottom:1px solid #000000" width=404><P style="margin:0px">&nbsp;SHARED DISPOSITIVE POWER</P>
<P style="margin:0px">3,026,981</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD></TR>
<TR><TD style="border-left:3px double #000000; border-right:3px double #000000; border-bottom:1px solid #000000" width=31><P style="margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px" align=center><B>11</B></P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD style="border-right:3px double #000000; border-bottom:1px solid #000000" valign=top width=547 colspan=3><P style="margin:0px">&nbsp;AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON</P>
<P style="margin:0px">&nbsp;3,026,981</P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD></TR>
<TR><TD style="border-left:3px double #000000; border-right:3px double #000000; border-bottom:1px solid #000000" width=31><P style="margin:0px" align=center><B>12</B></P>
</TD><TD style="border-right:3px double #000000; border-bottom:1px solid #000000" width=547 colspan=3><P style="margin:0px">&nbsp;CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (11) EXCLUDES CERTAIN SHARES*</P>
<P style="margin:0px; font-family:Wingdings 2" align=right>&#163;</P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD></TR>
<TR><TD style="border-left:3px double #000000; border-right:3px double #000000; border-bottom:1px solid #000000" width=31><P style="margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px" align=center><B>13</B></P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD style="border-right:3px double #000000; border-bottom:1px solid #000000" width=547 colspan=3><P style="margin:0px">&nbsp;PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (11)</P>
<P style="margin:0px">&nbsp;7%</P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD></TR>
<TR><TD style="border-left:3px double #000000; border-right:3px double #000000; border-bottom:1px solid #000000" width=31><P style="margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px" align=center><B>14</B></P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD style="border-right:3px double #000000; border-bottom:1px solid #000000" valign=top width=547 colspan=3><P style="margin:0px">&nbsp;TYPE OF REPORTING PERSON*</P>
<P style="margin:0px">&nbsp;OO</P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD></TR>
</TABLE>
<P style="line-height:11pt; margin:0px"><BR></P>
<P style="margin:0px"><BR>
<BR></P>
<HR style="margin-top:9.6px; margin-bottom:9.6px" noshade size=1.333>
<P style="margin:0px; text-indent:48px; page-break-before:always">This Amendment (&#8220;Amendment No. 10&#8221;) is being jointly filed by each of the following persons pursuant to Rule 13d-1(k) of the Securities and Exchange Commission (the &#147;<U>Commission</U>&#148;) pursuant to Section 13 of the Securities Exchange Act of 1934, as amended (the &#147;<U>Exchange Act</U>&#148;): (1) Galindo, Arias &amp; Lopez, a partnership organized under the laws of the Republic of Panama (&#147;<U>GA&amp;L</U>&#148;), (2) Gala Trust and Management Services, Inc., formerly known as Gala Management Services, Inc., a corporation organized under the laws of the Republic of Panama (&#147;<U>Gala Trust</U>&#148;), (3) GAMASE Insureds Trust, a trust established under the laws of the Republic of Panama (&#147;<U>GAMASE Insureds Trust</U>&#148;), (4) &nbsp;Regal Trust (BVI) Ltd., a corporation organized under the laws of the British Virgin Islands (&#147;<U>Regal</U>&#148;), and (5) CICA Policyholders Trust, a trust establish
ed under the laws of the British Virgin Islands (&#147;<U>Regal Policyholders Trust</U>&#148;, together with GA&amp;L, Gala Trust, GAMASE Insureds Trust, and Regal, collectively, the &#147;<U>Reporting Persons</U>&#148; and each, a &#147;<U>Reporting Person</U>&#148;).</P>
<P style="line-height:11pt; margin:0px; font-size:12pt" align=justify>&nbsp;</P>
<P style="margin:0px; text-indent:96px" align=justify>This Amendment No. 10 amends the Schedule 13D originally filed by the Reporting Persons with the Commission on October 11, 2005 (the &#147;<U>Original Schedule 13D</U>&#148;), Amendment No. 1 to the Original Schedule 13D originally filed by the Reporting Persons with the Commission on February 24, 2006 (&#147;<U>Amendment No. 1</U>&#148;), Amendment No. 2 to the Original Schedule 13D originally filed by the Reporting Persons with the Commission on May 4, 2006 (&#147;<U>Amendment No. 2</U>&#148;), Amendment No. 3 to the Original Schedule 13D originally filed by the Reporting Persons with the Commission on September 1, 2006 (&#147;<U>Amendment No. 3</U>&#148;), Amendment No. 4 to the Original Schedule 13D originally filed by the Reporting Persons with the Commission on December 13, 2006 (&#147;<U>Amendment No. 4</U>&#148;), Amendment No. 5 to the Original Schedule 13D originally filed by the Reporting Persons with the Commission on March 20, 2007 (&#147;<U>
Amendment No. 5</U>&#148;), Amendment No. 6 to the Original Schedule 13D originally filed by the Reporting Persons with the Commission on June 14, 2007 (&#147;<U>Amendment No. 6</U>&#148;), Amendment No. 7 to the Original Schedule 13D originally filed by the Reporting Persons with the Commission on August 23, 2007 (&#147;<U>Amendment No. 7&#148;),</U> Amendment No. 8 to the Original Schedule 13D originally filed by the Reporting Persons with the Commission on November 13, 2007 (&#147;<U>Amendment No. 8&#148;)</U> and Amendment No. 9 to the Original Schedule 13D originally filed by the Reporting Persons with the Commission on March 5, 2008 (&#147;<U>Amendment No. 9</U>&#148;). The Original Schedule 13D, Amendment No. 1, Amendment No. 2, Amendment No. 3, Amendment No. 4, Amendment No. 5, Amendment No. 6, Amendment No. 7, Amendment No. 8 and Amendment No. 9 are collectively referred to as the &#147;Schedule 13D.&#148;</P>
<P style="line-height:11pt; margin:0px; font-size:12pt" align=justify>&nbsp;</P>
<P style="margin:0px; text-indent:96px" align=justify>All terms used but not defined in this Amendment No. 10 are as defined in the Schedule 13D. The summary descriptions (if any) contained herein of certain agreements and documents are qualified in their entirety by reference to the complete text of such agreements and documents filed as Exhibits hereto or incorporated herein by reference.</P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px">Item 4 of the Schedule 13D is amended and supplemented as follows:</P>
<P style="line-height:11pt; margin:0px; font-size:12pt">&nbsp;</P>
<P style="line-height:11pt; margin:0px; padding-left:96px; text-indent:-96px"><B>Item 4. </B><FONT style="font-size:12pt">&nbsp;</FONT><B>Purpose of the Transaction</B></P>
<P style="line-height:11pt; margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px; text-indent:96px" align=justify>The Trustees are processing the delivery of shares of Common Stock to, and from time to time the sale of shares of Common Stock on behalf of, certain settlors of the Trusts who had directed that their participation in the Trusts be liquidated and or to be sold. </P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px">Item 5 of the Schedule 13D is amended and supplemented as follows:</P>
<P style="line-height:11pt; margin:0px; font-size:12pt">&nbsp;</P>
<P style="line-height:11pt; margin:0px; padding-left:96px; text-indent:-96px"><B>Item 5. </B><FONT style="font-size:12pt">&nbsp;</FONT><B>Interest in Securities of the Issuer</B></P>
<P style="line-height:11pt; margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px; text-indent:48px" align=justify>(a)<FONT style="font-size:12pt">&nbsp;</FONT>The Reporting Persons may be deemed to be a group as defined in Rule 13d-5(b) under the Exchange Act and, as such a group, may be deemed to beneficially own an aggregate of 9,114,115 shares of the Common Stock, which constitute approximately 21.15% of the outstanding shares of the Common Stock, based on &nbsp;&nbsp;43,096,641 &nbsp;shares of the Common Stock outstanding as of May 8, 2008 according to the Company&#146;s Quarterly Report on Form&nbsp;10-Q for the quarterly period ended March 31, 2008, filed with the Commission on May 12, 2008, on which are based all of the percentages of outstanding shares of Common Stock set forth herein. The foregoing and all other amounts of beneficial ownership set forth herein are calculated pursuant to Rule 13d-3 under the Exchange Act (&#147;<U>Rule 13d-3</U>&#148;).</P>
<P style="line-height:11pt; margin:0px; font-size:12pt">&nbsp;</P>
<P style="line-height:11pt; margin:0px"><BR>
<BR></P>
<HR style="margin-top:9.6px; margin-bottom:9.6px" noshade size=1.333>
<P style="margin:0px; text-indent:48px; page-break-before:always" align=justify>GAMASE Insured Trust holds 5,353,002 shares of the Common Stock (constituting approximately 12.4% of the outstanding Common Stock) and may be deemed to beneficially own such shares pursuant to Rule 13d-3.</P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin-top:0px; margin-bottom:-16px; font-size:12pt" align=justify>&nbsp;</P>
<P style="margin:0px; text-indent:48px" align=justify>Regal Policyholders Trust holds 3,026,981 shares of the Common Stock (constituting approximately 7% of the outstanding Common Stock) and may be deemed to beneficially own such shares pursuant to Rule 13d-3.</P>
<P style="line-height:11pt; margin:0px; font-size:12pt" align=justify>&nbsp;</P>
<P style="margin:0px; text-indent:48px" align=justify>Gala Trust is the sole trustee of GAMASE Insureds Trust and GAMASE Agents Trust, a trust established under the laws of the Republic of Panama (&#147;<U>GAMASE Agents Trust</U>&#148;) and holds 298,568 shares of the Common Stock (constituting approximately 0.69% of the outstanding Common Stock) and may be deemed to beneficially own such shares pursuant to Rule 13d-3, and therefore may be deemed to beneficially own 5,651,570shares of the Common Stock (constituting approximately 13.1% of the outstanding Common Stock) pursuant to Rule 13d-3.</P>
<P style="line-height:11pt; margin:0px; font-size:12pt" align=justify>&nbsp;</P>
<P style="margin:0px; text-indent:48px" align=justify>Regal is the sole trustee of Regal Policyholders Trust and CICA Associates Trust, a trust established under the laws of the British Virgin Islands (&#147;<U>Regal Associates Trust&#148;)</U> and holds 435,564 shares of the Common Stock (constituting approximately 1.01% of the outstanding Common Stock) and may be deemed to beneficially own such shares pursuant to Rule 13d-3, and therefore may be deemed to beneficially own &nbsp;3,462,545 shares of the Common Stock (constituting approximately8% of the outstanding Common Stock) pursuant to Rule 13d-3.</P>
<P style="line-height:11pt; margin:0px; font-size:12pt" align=justify>&nbsp;</P>
<P style="margin:0px; text-indent:48px" align=justify>GA&amp;L owns a 100% interest in each of Gala Trust and Regal, and therefore may be deemed to beneficially own 9,114,115 shares (constituting approximately 21.15% of the outstanding Common Stock) pursuant to Rule 13d-3.</P>
<P style="line-height:11pt; margin:0px"><BR></P>
<P style="margin:0px; text-indent:48px">(c)<FONT style="font-size:12pt">&nbsp;</FONT> &nbsp;The following not-for-value transfers and sales in Common Stock were effected by the Reporting Persons, and affiliates as applicable, over the past 60 days:</P>
<P style="margin:0px"><BR></P>
<TABLE style="font-size:10pt" cellspacing=0 align=center><TR height=0 style="font-size:0"><TD width=15.733></TD><TD width=47.733></TD><TD width=62.533></TD><TD width=91.467></TD><TD width=72.933></TD><TD width=64.467></TD><TD width=64.467></TD><TD width=61.133></TD><TD width=83.333></TD></TR>
<TR><TD valign=bottom width=15.733><P>&nbsp;</P></TD><TD style="border-left:1px solid #000000; border-top:1px solid #000000; border-right:1px solid #000000" valign=bottom width=47.733><P>&nbsp;</P></TD><TD style="border-top:1px solid #000000" valign=bottom width=62.533><P>&nbsp;</P></TD><TD style="border:1px solid #000000" valign=bottom width=354.467 colspan=5><P style="margin:0px" align=center><B>Reporting Person (and affiliate as applicable) and number of shares</B></P>
</TD><TD style="border-top:1px solid #000000; border-right:1px solid #000000" valign=bottom width=83.333><P>&nbsp;</P></TD></TR>
<TR><TD valign=bottom width=15.733><P>&nbsp;</P></TD><TD style="border-left:1px solid #000000; border-right:1px solid #000000" valign=bottom width=47.733><P style="margin:0px">&nbsp;</P>
</TD><TD valign=bottom width=62.533><P style="margin:0px" align=center><B>Regal(1)</B></P>
</TD><TD style="border-left:1px solid #000000; border-right:1px solid #000000" valign=bottom width=91.467><P style="margin:0px" align=center><B>Regal</B></P>
</TD><TD style="border-right:1px solid #000000" valign=bottom width=72.933><P style="margin:0px" align=center><B>Regal</B></P>
</TD><TD valign=top width=64.467><P style="margin:0px" align=center><B>Gala </B></P>
</TD><TD style="border-right:1px solid #000000" valign=bottom width=64.467><P style="margin:0px" align=center><B>Gamase</B></P>
</TD><TD style="border-right:1px solid #000000" valign=bottom width=61.133><P style="margin:0px" align=center><B>Gamase</B></P>
</TD><TD style="border-right:1px solid #000000" valign=bottom width=83.333><P style="margin:0px" align=center><B>Transaction</B></P>
</TD></TR>
<TR><TD valign=bottom width=15.733><P>&nbsp;</P></TD><TD style="border-left:1px solid #000000; border-right:1px solid #000000" valign=bottom width=47.733><P style="margin:0px" align=center><B>Sale</B></P>
</TD><TD valign=bottom width=62.533><P>&nbsp;</P></TD><TD style="border-left:1px solid #000000; border-right:1px solid #000000" valign=bottom width=91.467><P style="margin:0px" align=center><B>Policyholders</B></P>
</TD><TD style="border-right:1px solid #000000" valign=bottom width=72.933><P style="margin:0px" align=center><B>Associates</B></P>
</TD><TD valign=top width=64.467><P style="margin:0px" align=center><B>Trust(2)</B></P>
</TD><TD style="border-right:1px solid #000000" valign=bottom width=64.467><P style="margin:0px" align=center><B>Insureds</B></P>
</TD><TD style="border-right:1px solid #000000" valign=bottom width=61.133><P style="margin:0px" align=center><B>Agents</B></P>
</TD><TD style="border-right:1px solid #000000" valign=bottom width=83.333><P style="margin:0px" align=center><B><U>Date</U></B></P>
</TD></TR>
<TR><TD valign=bottom width=15.733><P>&nbsp;</P></TD><TD style="border-left:1px solid #000000; border-right:1px solid #000000; border-bottom:1px solid #000000" valign=bottom width=47.733><P style="margin:0px" align=center><B>Price Per Share</B></P>
</TD><TD style="border-bottom:1px solid #000000" valign=bottom width=62.533><P>&nbsp;</P></TD><TD style="border-left:1px solid #000000; border-right:1px solid #000000; border-bottom:1px solid #000000" valign=bottom width=91.467><P style="margin:0px" align=center><B>Trust</B></P>
</TD><TD style="border-right:1px solid #000000; border-bottom:1px solid #000000" valign=bottom width=72.933><P style="margin:0px" align=center><B>Trust</B></P>
</TD><TD style="border-bottom:1px solid #000000" valign=top width=64.467><P>&nbsp;</P></TD><TD style="border-right:1px solid #000000; border-bottom:1px solid #000000" valign=bottom width=64.467><P style="margin:0px" align=center><B>Trust</B></P>
</TD><TD style="border-right:1px solid #000000; border-bottom:1px solid #000000" valign=bottom width=61.133><P style="margin:0px" align=center><B>Trust</B></P>
</TD><TD style="border-right:1px solid #000000; border-bottom:1px solid #000000" valign=bottom width=83.333><P>&nbsp;</P></TD></TR>
<TR><TD valign=bottom width=15.733><P>&nbsp;</P></TD><TD style="border-left:1px solid #000000; border-right:1px solid #000000" valign=bottom width=47.733><P style="margin:0px">&nbsp;</P>
</TD><TD valign=bottom width=62.533><P>&nbsp;</P></TD><TD style="border-left:1px solid #000000; border-right:1px solid #000000" valign=bottom width=91.467><P>&nbsp;</P></TD><TD style="border-right:1px solid #000000" valign=bottom width=72.933><P>&nbsp;</P></TD><TD valign=top width=64.467><P>&nbsp;</P></TD><TD style="border-right:1px solid #000000" valign=bottom width=64.467><P>&nbsp;</P></TD><TD style="border-right:1px solid #000000" valign=bottom width=61.133><P>&nbsp;</P></TD><TD style="border-right:1px solid #000000" valign=bottom width=83.333><P style="margin:0px" align=center>(m/d/y)</P>
</TD></TR>
<TR><TD valign=bottom width=15.733><P>&nbsp;</P></TD><TD style="border-left:1px solid #000000; border-right:1px solid #000000" valign=bottom width=47.733><P style="margin:0px" align=center>n/a</P>
</TD><TD valign=bottom width=62.533><P style="margin:0px" align=center>24,008</P>
</TD><TD style="border-left:1px solid #000000; border-right:1px solid #000000" valign=bottom width=91.467><P style="margin:0px" align=center>24,008</P>
</TD><TD style="border-right:1px solid #000000" valign=bottom width=72.933><P>&nbsp;</P></TD><TD valign=top width=64.467><P style="margin:0px" align=center>44,400</P>
</TD><TD style="border-right:1px solid #000000" valign=bottom width=64.467><P style="margin:0px" align=center>44,400</P>
</TD><TD style="border-right:1px solid #000000" valign=bottom width=61.133><P>&nbsp;</P></TD><TD style="border-right:1px solid #000000" valign=bottom width=83.333><P style="margin:0px" align=center>02/21/08</P>
</TD></TR>
<TR><TD valign=bottom width=15.733><P>&nbsp;</P></TD><TD style="border-left:1px solid #000000; border-right:1px solid #000000" valign=bottom width=47.733><P style="margin:0px" align=center>n/a</P>
</TD><TD valign=bottom width=62.533><P style="margin:0px" align=center>24,498</P>
</TD><TD style="border-left:1px solid #000000; border-right:1px solid #000000" valign=bottom width=91.467><P style="margin:0px" align=center>24,498</P>
</TD><TD style="border-right:1px solid #000000" valign=bottom width=72.933><P>&nbsp;</P></TD><TD valign=top width=64.467><P style="margin:0px" align=center>43,752</P>
</TD><TD style="border-right:1px solid #000000" valign=bottom width=64.467><P style="margin:0px" align=center>43,752</P>
</TD><TD style="border-right:1px solid #000000" valign=bottom width=61.133><P>&nbsp;</P></TD><TD style="border-right:1px solid #000000" valign=bottom width=83.333><P style="margin:0px" align=center>02/21/08</P>
</TD></TR>
<TR><TD valign=bottom width=15.733><P>&nbsp;</P></TD><TD style="border-left:1px solid #000000; border-right:1px solid #000000" valign=bottom width=47.733><P style="margin:0px" align=center>n/a</P>
</TD><TD valign=bottom width=62.533><P style="margin:0px" align=center>39,047</P>
</TD><TD style="border-left:1px solid #000000; border-right:1px solid #000000" valign=bottom width=91.467><P style="margin:0px" align=center>20,380</P>
</TD><TD style="border-right:1px solid #000000" valign=bottom width=72.933><P style="margin:0px" align=center>18,667</P>
</TD><TD valign=top width=64.467><P style="margin:0px" align=center>29,162</P>
</TD><TD style="border-right:1px solid #000000" valign=bottom width=64.467><P style="margin:0px" align=center>28,684</P>
</TD><TD style="border-right:1px solid #000000" valign=bottom width=61.133><P style="margin:0px" align=center>&nbsp;&nbsp;&nbsp;478</P>
</TD><TD style="border-right:1px solid #000000" valign=bottom width=83.333><P style="margin:0px" align=center>02/21/08</P>
</TD></TR>
<TR><TD valign=bottom width=15.733><P>&nbsp;</P></TD><TD style="border-left:1px solid #000000; border-right:1px solid #000000" valign=bottom width=47.733><P style="margin:0px" align=center>n/a</P>
</TD><TD valign=bottom width=62.533><P style="margin:0px" align=center>13,904</P>
</TD><TD style="border-left:1px solid #000000; border-right:1px solid #000000" valign=bottom width=91.467><P style="margin:0px" align=center>13,904</P>
</TD><TD style="border-right:1px solid #000000" valign=bottom width=72.933><P>&nbsp;</P></TD><TD valign=top width=64.467><P style="margin:0px" align=center>22,977</P>
</TD><TD style="border-right:1px solid #000000" valign=bottom width=64.467><P style="margin:0px" align=center>22,977</P>
</TD><TD style="border-right:1px solid #000000" valign=bottom width=61.133><P>&nbsp;</P></TD><TD style="border-right:1px solid #000000" valign=bottom width=83.333><P style="margin:0px" align=center>02/21/08</P>
</TD></TR>
<TR><TD valign=bottom width=15.733><P>&nbsp;</P></TD><TD style="border-left:1px solid #000000; border-right:1px solid #000000" valign=bottom width=47.733><P style="margin:0px" align=center>$6.53</P>
</TD><TD valign=bottom width=62.533><P style="margin:0px" align=center>12,000</P>
</TD><TD style="border-left:1px solid #000000; border-right:1px solid #000000" valign=bottom width=91.467><P style="margin:0px" align=center>12,000</P>
</TD><TD style="border-right:1px solid #000000" valign=bottom width=72.933><P>&nbsp;</P></TD><TD valign=top width=64.467><P>&nbsp;</P></TD><TD style="border-right:1px solid #000000" valign=bottom width=64.467><P>&nbsp;</P></TD><TD style="border-right:1px solid #000000" valign=bottom width=61.133><P>&nbsp;</P></TD><TD style="border-right:1px solid #000000" valign=bottom width=83.333><P style="margin:0px" align=center>03/26/08</P>
</TD></TR>
<TR><TD valign=bottom width=15.733><P>&nbsp;</P></TD><TD style="border-left:1px solid #000000; border-right:1px solid #000000" valign=bottom width=47.733><P style="margin:0px" align=center>$7.02</P>
</TD><TD valign=bottom width=62.533><P style="margin:0px" align=center>&nbsp;&nbsp;2,000</P>
</TD><TD style="border-left:1px solid #000000; border-right:1px solid #000000" valign=bottom width=91.467><P style="margin:0px" align=center>&nbsp;&nbsp;2,000</P>
</TD><TD style="border-right:1px solid #000000" valign=bottom width=72.933><P>&nbsp;</P></TD><TD valign=top width=64.467><P>&nbsp;</P></TD><TD style="border-right:1px solid #000000" valign=bottom width=64.467><P>&nbsp;</P></TD><TD style="border-right:1px solid #000000" valign=bottom width=61.133><P>&nbsp;</P></TD><TD style="border-right:1px solid #000000" valign=bottom width=83.333><P style="margin:0px" align=center>04/02/08</P>
</TD></TR>
<TR><TD valign=bottom width=15.733><P>&nbsp;</P></TD><TD style="border-left:1px solid #000000; border-right:1px solid #000000" valign=bottom width=47.733><P style="margin:0px" align=center>$7.20</P>
</TD><TD valign=bottom width=62.533><P style="margin:0px" align=center>&nbsp;&nbsp;2,000</P>
</TD><TD style="border-left:1px solid #000000; border-right:1px solid #000000" valign=bottom width=91.467><P style="margin:0px" align=center>&nbsp;&nbsp;2,000</P>
</TD><TD style="border-right:1px solid #000000" valign=bottom width=72.933><P>&nbsp;</P></TD><TD valign=top width=64.467><P>&nbsp;</P></TD><TD style="border-right:1px solid #000000" valign=bottom width=64.467><P>&nbsp;</P></TD><TD style="border-right:1px solid #000000" valign=bottom width=61.133><P>&nbsp;</P></TD><TD style="border-right:1px solid #000000" valign=bottom width=83.333><P style="margin:0px" align=center>04/03/08</P>
</TD></TR>
<TR><TD valign=bottom width=15.733><P>&nbsp;</P></TD><TD style="border-left:1px solid #000000; border-right:1px solid #000000" valign=bottom width=47.733><P style="margin:0px" align=center>$7.20</P>
</TD><TD valign=bottom width=62.533><P style="margin:0px" align=center>&nbsp;&nbsp;2,000</P>
</TD><TD style="border-left:1px solid #000000; border-right:1px solid #000000" valign=bottom width=91.467><P style="margin:0px" align=center>&nbsp;&nbsp;2,000</P>
</TD><TD style="border-right:1px solid #000000" valign=bottom width=72.933><P>&nbsp;</P></TD><TD valign=top width=64.467><P>&nbsp;</P></TD><TD style="border-right:1px solid #000000" valign=bottom width=64.467><P>&nbsp;</P></TD><TD style="border-right:1px solid #000000" valign=bottom width=61.133><P>&nbsp;</P></TD><TD style="border-right:1px solid #000000" valign=bottom width=83.333><P style="margin:0px" align=center>04/04/08</P>
</TD></TR>
<TR><TD valign=bottom width=15.733><P>&nbsp;</P></TD><TD style="border-left:1px solid #000000; border-right:1px solid #000000" valign=bottom width=47.733><P style="margin:0px" align=center>$7.15</P>
</TD><TD valign=bottom width=62.533><P style="margin:0px" align=center>&nbsp;&nbsp;3,000</P>
</TD><TD style="border-left:1px solid #000000; border-right:1px solid #000000" valign=bottom width=91.467><P style="margin:0px" align=center>&nbsp;&nbsp;3,000</P>
</TD><TD style="border-right:1px solid #000000" valign=bottom width=72.933><P>&nbsp;</P></TD><TD valign=top width=64.467><P>&nbsp;</P></TD><TD style="border-right:1px solid #000000" valign=bottom width=64.467><P>&nbsp;</P></TD><TD style="border-right:1px solid #000000" valign=bottom width=61.133><P>&nbsp;</P></TD><TD style="border-right:1px solid #000000" valign=bottom width=83.333><P style="margin:0px" align=center>04/10/08</P>
</TD></TR>
<TR><TD valign=bottom width=15.733><P>&nbsp;</P></TD><TD style="border-left:1px solid #000000; border-right:1px solid #000000" valign=bottom width=47.733><P style="margin:0px" align=center>$7.15</P>
</TD><TD valign=bottom width=62.533><P style="margin:0px" align=center>&nbsp;&nbsp;3,000</P>
</TD><TD style="border-left:1px solid #000000; border-right:1px solid #000000" valign=bottom width=91.467><P style="margin:0px" align=center>&nbsp;&nbsp;3,000</P>
</TD><TD style="border-right:1px solid #000000" valign=bottom width=72.933><P>&nbsp;</P></TD><TD valign=top width=64.467><P>&nbsp;</P></TD><TD style="border-right:1px solid #000000" valign=bottom width=64.467><P>&nbsp;</P></TD><TD style="border-right:1px solid #000000" valign=bottom width=61.133><P>&nbsp;</P></TD><TD style="border-right:1px solid #000000" valign=bottom width=83.333><P style="margin:0px" align=center>04/14/08</P>
</TD></TR>
<TR><TD valign=bottom width=15.733><P>&nbsp;</P></TD><TD style="border-left:1px solid #000000; border-right:1px solid #000000" valign=bottom width=47.733><P style="margin:0px" align=center>$7.30</P>
</TD><TD valign=bottom width=62.533><P style="margin:0px" align=center>&nbsp;&nbsp;2,706</P>
</TD><TD style="border-left:1px solid #000000; border-right:1px solid #000000" valign=bottom width=91.467><P style="margin:0px" align=center>&nbsp;&nbsp;2,706</P>
</TD><TD style="border-right:1px solid #000000" valign=bottom width=72.933><P>&nbsp;</P></TD><TD valign=top width=64.467><P style="margin:0px" align=center>3,294</P>
</TD><TD style="border-right:1px solid #000000" valign=bottom width=64.467><P style="margin:0px" align=center>&nbsp;&nbsp;3,294</P>
</TD><TD style="border-right:1px solid #000000" valign=bottom width=61.133><P>&nbsp;</P></TD><TD style="border-right:1px solid #000000" valign=bottom width=83.333><P style="margin:0px" align=center>04/15/08</P>
</TD></TR>
<TR><TD valign=bottom width=15.733><P>&nbsp;</P></TD><TD style="border-left:1px solid #000000; border-right:1px solid #000000" valign=bottom width=47.733><P style="margin:0px" align=center>n/a</P>
</TD><TD valign=bottom width=62.533><P style="margin:0px" align=center>20,123</P>
</TD><TD style="border-left:1px solid #000000; border-right:1px solid #000000" valign=bottom width=91.467><P style="margin:0px" align=center>20,123</P>
</TD><TD style="border-right:1px solid #000000" valign=bottom width=72.933><P>&nbsp;</P></TD><TD valign=top width=64.467><P style="margin:0px" align=center>24,804</P>
</TD><TD style="border-right:1px solid #000000" valign=bottom width=64.467><P style="margin:0px" align=center>24,804</P>
</TD><TD style="border-right:1px solid #000000" valign=bottom width=61.133><P>&nbsp;</P></TD><TD style="border-right:1px solid #000000" valign=bottom width=83.333><P style="margin:0px" align=center>04/15/08</P>
</TD></TR>
<TR><TD valign=bottom width=15.733><P>&nbsp;</P></TD><TD style="border-left:1px solid #000000; border-right:1px solid #000000" valign=bottom width=47.733><P style="margin:0px" align=center>$7.80</P>
</TD><TD valign=bottom width=62.533><P>&nbsp;</P></TD><TD style="border-left:1px solid #000000; border-right:1px solid #000000" valign=bottom width=91.467><P>&nbsp;</P></TD><TD style="border-right:1px solid #000000" valign=bottom width=72.933><P>&nbsp;</P></TD><TD valign=top width=64.467><P style="margin:0px" align=center>&nbsp;&nbsp;3,000</P>
</TD><TD style="border-right:1px solid #000000" valign=bottom width=64.467><P style="margin:0px" align=center>&nbsp;&nbsp;3,000</P>
</TD><TD style="border-right:1px solid #000000" valign=bottom width=61.133><P>&nbsp;</P></TD><TD style="border-right:1px solid #000000" valign=bottom width=83.333><P style="margin:0px" align=center>04/16/08</P>
</TD></TR>
<TR><TD valign=bottom width=15.733><P>&nbsp;</P></TD><TD style="border-left:1px solid #000000; border-right:1px solid #000000" valign=bottom width=47.733><P style="margin:0px" align=center>$7.85</P>
</TD><TD valign=bottom width=62.533><P>&nbsp;</P></TD><TD style="border-left:1px solid #000000; border-right:1px solid #000000" valign=bottom width=91.467><P>&nbsp;</P></TD><TD style="border-right:1px solid #000000" valign=bottom width=72.933><P>&nbsp;</P></TD><TD valign=top width=64.467><P style="margin:0px" align=center>&nbsp;&nbsp;3,000</P>
</TD><TD style="border-right:1px solid #000000" valign=bottom width=64.467><P style="margin:0px" align=center>&nbsp;&nbsp;3,000</P>
</TD><TD style="border-right:1px solid #000000" valign=bottom width=61.133><P>&nbsp;</P></TD><TD style="border-right:1px solid #000000" valign=bottom width=83.333><P style="margin:0px" align=center>04/17/08</P>
</TD></TR>
<TR><TD valign=bottom width=15.733><P>&nbsp;</P></TD><TD style="border-left:1px solid #000000; border-right:1px solid #000000" valign=bottom width=47.733><P style="margin:0px" align=center>$7.94</P>
</TD><TD valign=bottom width=62.533><P>&nbsp;</P></TD><TD style="border-left:1px solid #000000; border-right:1px solid #000000" valign=bottom width=91.467><P>&nbsp;</P></TD><TD style="border-right:1px solid #000000" valign=bottom width=72.933><P>&nbsp;</P></TD><TD valign=top width=64.467><P style="margin:0px" align=center>&nbsp;&nbsp;3,000</P>
</TD><TD style="border-right:1px solid #000000" valign=bottom width=64.467><P style="margin:0px" align=center>&nbsp;&nbsp;3,000</P>
</TD><TD style="border-right:1px solid #000000" valign=bottom width=61.133><P>&nbsp;</P></TD><TD style="border-right:1px solid #000000" valign=bottom width=83.333><P style="margin:0px" align=center>04/18/08</P>
</TD></TR>
<TR><TD valign=bottom width=15.733><P>&nbsp;</P></TD><TD style="border-left:1px solid #000000; border-right:1px solid #000000" valign=bottom width=47.733><P style="margin:0px" align=center>$7.25</P>
</TD><TD valign=bottom width=62.533><P>&nbsp;</P></TD><TD style="border-left:1px solid #000000; border-right:1px solid #000000" valign=bottom width=91.467><P>&nbsp;</P></TD><TD style="border-right:1px solid #000000" valign=bottom width=72.933><P>&nbsp;</P></TD><TD valign=top width=64.467><P style="margin:0px" align=center>14,776</P>
</TD><TD style="border-right:1px solid #000000" valign=bottom width=64.467><P style="margin:0px" align=center>&nbsp;&nbsp;9,756</P>
</TD><TD style="border-right:1px solid #000000" valign=bottom width=61.133><P style="margin:0px" align=center>5,020</P>
</TD><TD style="border-right:1px solid #000000" valign=bottom width=83.333><P style="margin:0px" align=center>04/28/08</P>
</TD></TR>
<TR><TD valign=bottom width=15.733><P>&nbsp;</P></TD><TD style="border-left:1px solid #000000; border-right:1px solid #000000; border-bottom:1px solid #000000" valign=bottom width=47.733><P style="margin:0px" align=center>n/a</P>
</TD><TD style="border-bottom:1px solid #000000" valign=bottom width=62.533><P style="margin:0px" align=center>35,375</P>
</TD><TD style="border-left:1px solid #000000; border-right:1px solid #000000; border-bottom:1px solid #000000" valign=bottom width=91.467><P style="margin:0px" align=center>30,570</P>
</TD><TD style="border-right:1px solid #000000; border-bottom:1px solid #000000" valign=bottom width=72.933><P style="margin:0px" align=center>&nbsp;&nbsp;4,805</P>
</TD><TD style="border-bottom:1px solid #000000" valign=top width=64.467><P style="margin:0px" align=center>57,655</P>
</TD><TD style="border-right:1px solid #000000; border-bottom:1px solid #000000" valign=bottom width=64.467><P style="margin:0px" align=center>49,988</P>
</TD><TD style="border-right:1px solid #000000; border-bottom:1px solid #000000" valign=bottom width=61.133><P style="margin:0px" align=center>7,667</P>
</TD><TD style="border-right:1px solid #000000; border-bottom:1px solid #000000" valign=bottom width=83.333><P style="margin:0px" align=center>05/16/08</P>
</TD></TR>
</TABLE>
<P style="margin-top:0px; margin-bottom:6.667px"><BR>
<BR></P>
<HR style="margin-top:9.6px; margin-bottom:9.6px" noshade size=1.333>
<P style="margin-top:0px; margin-bottom:-16px; padding-left:32px; text-indent:-32px; page-break-before:always">(1)</P>
<P style="margin-top:0px; margin-bottom:6.667px; padding-left:32px">Includes not-for-value transfers and sales of Regal Policyholders Trust and Regal Associates Trust.</P>
<P style="margin-top:0px; margin-bottom:-16px; padding-left:32px; text-indent:-32px">(2)</P>
<P style="margin-top:0px; margin-bottom:6.667px; padding-left:32px">Includes not-for-value transfers and sales of GAMASE Insureds Trust and GAMASE Agents Trust.</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; text-indent:48px">Except as otherwise provided above in connection with the sale of the shares of Common Stock, in the foregoing transfers, which were made upon the request of settlors, the trustees delivered shares of the Common Stock to such settlors to the extent of their respective liquidations of their participation in the Trusts. As noted, each transfer of shares was made without consideration. </P>
<P style="line-height:11pt; margin:0px"><BR></P>
<P style="line-height:11pt; margin:0px; font-size:12pt">&nbsp;</P>
<P style="line-height:11pt; margin:0px">Item 7 of the Schedule 13D is amended and supplemented as follows:</P>
<P style="line-height:11pt; margin:0px; font-size:12pt">&nbsp;</P>
<P style="line-height:11pt; margin:0px; padding-left:96px; text-indent:-96px"><B>Item 7.</B><FONT style="font-size:12pt">&nbsp;</FONT><B>Material to be filed as Exhibits</B></P>
<P style="line-height:11pt; margin:0px"><BR></P>
<P style="line-height:11pt; margin:0px; color:#0000FF"><A HREF="ex7poa.htm"><U>Exhibit 7.</U></A><FONT style="color:#000000"></FONT><FONT style="font-size:12pt; color:#000000">&nbsp;</FONT><FONT style="color:#000000">Powers of Attorney.</FONT></P>
<P style="margin:0px" align=center><BR>
<BR></P>
<HR style="margin-top:9.6px; margin-bottom:9.6px" noshade size=1.333>
<P style="margin:0px; text-indent:-48px; page-break-before:always" align=center><B>SIGNATURES</B></P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px; text-indent:96px">After reasonable inquiry and to the best of my knowledge and belief, I certify that the information set forth in this statement is true, complete and correct.</P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px">&nbsp;May 29, 2008</P>
<P style="margin:0px"><BR></P>
<TABLE style="font-size:10pt" cellspacing=0 align=center><TR height=0 style="font-size:0"><TD width=284.067></TD><TD width=23.6></TD><TD width=268.333></TD></TR>
<TR><TD valign=top width=284.067><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD valign=top width=291.933 colspan=2><P style="margin:0px">GALINDO, ARIAS &amp; LOPEZ</P>
</TD></TR>
<TR><TD valign=top width=284.067><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD valign=top width=291.933 colspan=2><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD></TR>
<TR><TD valign=top width=284.067><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD valign=top width=23.6><P style="margin:0px">By:</P>
</TD><TD style="border-bottom:1px solid #000000" valign=top width=268.333><P style="margin:0px">/s/ Tomas Herrera</P>
</TD></TR>
<TR><TD valign=top width=284.067><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD valign=top width=291.933 colspan=2><P style="margin:0px">Name:&nbsp;<FONT style="font-size:12pt">&nbsp;</FONT>Tomas Herrera</P>
</TD></TR>
<TR><TD valign=top width=284.067><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD valign=top width=291.933 colspan=2><P style="margin:0px">Title:&nbsp; <FONT style="font-size:12pt">&nbsp;</FONT>Partner</P>
</TD></TR>
</TABLE>
<P style="margin:0px"><BR></P>
<TABLE style="font-size:10pt" cellspacing=0 align=center><TR height=0 style="font-size:0"><TD width=284.067></TD><TD width=23.6></TD><TD width=268.333></TD></TR>
<TR><TD valign=top width=284.067><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD valign=top width=291.933 colspan=2><P style="margin:0px">GALA TRUST AND MANAGEMENT SERVICES, INC., formerly known as GALA MANAGEMENT SERVICES, INC.</P>
</TD></TR>
<TR><TD valign=top width=284.067><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD valign=top width=291.933 colspan=2><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD></TR>
<TR><TD valign=top width=284.067><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD valign=top width=23.6><P style="margin:0px">By:</P>
</TD><TD style="border-bottom:1px solid #000000" valign=top width=268.333><P style="margin:0px">/s/ Tomas Herrera</P>
</TD></TR>
<TR><TD valign=top width=284.067><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD valign=top width=291.933 colspan=2><P style="margin:0px">Name:&nbsp;<FONT style="font-size:12pt">&nbsp;</FONT>Tomas Herrera</P>
</TD></TR>
<TR><TD valign=top width=284.067><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD valign=top width=291.933 colspan=2><P style="margin:0px">Title:&nbsp; <FONT style="font-size:12pt">&nbsp;</FONT>Attorney-in-fact</P>
</TD></TR>
</TABLE>
<P style="margin:0px"><BR></P>
<TABLE style="font-size:10pt" cellspacing=0 align=center><TR height=0 style="font-size:0"><TD width=284.067></TD><TD width=23.6></TD><TD width=268.333></TD></TR>
<TR><TD valign=top width=284.067><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD valign=top width=291.933 colspan=2><P style="margin:0px">GAMASE INSUREDS TRUST</P>
</TD></TR>
<TR><TD valign=top width=284.067><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD valign=top width=291.933 colspan=2><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD></TR>
<TR><TD valign=top width=284.067><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD valign=top width=23.6><P style="margin:0px">By:</P>
</TD><TD style="border-bottom:1px solid #000000" valign=top width=268.333><P style="margin:0px">/s/ Tomas Herrera</P>
</TD></TR>
<TR><TD valign=top width=284.067><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD valign=top width=291.933 colspan=2><P style="margin:0px">Name:&nbsp;<FONT style="font-size:12pt">&nbsp;</FONT>Tomas Herrera</P>
</TD></TR>
<TR><TD valign=top width=284.067><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD valign=top width=291.933 colspan=2><P style="margin:0px">Title:&nbsp; <FONT style="font-size:12pt">&nbsp;</FONT>Attorney-in-fact</P>
</TD></TR>
</TABLE>
<P style="margin:0px"><BR></P>
<TABLE style="font-size:10pt" cellspacing=0 align=center><TR height=0 style="font-size:0"><TD width=284.067></TD><TD width=23.6></TD><TD width=268.333></TD></TR>
<TR><TD valign=top width=284.067><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD valign=top width=291.933 colspan=2><P style="margin:0px">REGAL TRUST (BVI) LTD.</P>
</TD></TR>
<TR><TD valign=top width=284.067><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD valign=top width=291.933 colspan=2><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD></TR>
<TR><TD valign=top width=284.067><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD valign=top width=23.6><P style="margin:0px">By:</P>
</TD><TD style="border-bottom:1px solid #000000" valign=top width=268.333><P style="margin:0px">/s/ Tomas Herrera</P>
</TD></TR>
<TR><TD valign=top width=284.067><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD valign=top width=291.933 colspan=2><P style="margin:0px">Name:&nbsp;<FONT style="font-size:12pt">&nbsp;</FONT>Tomas Herrera</P>
</TD></TR>
<TR><TD valign=top width=284.067><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD valign=top width=291.933 colspan=2><P style="margin:0px">Title:&nbsp; <FONT style="font-size:12pt">&nbsp;</FONT>Attorney-in-fact</P>
</TD></TR>
</TABLE>
<P style="margin:0px"><BR></P>
<TABLE style="font-size:10pt" cellspacing=0 align=center><TR height=0 style="font-size:0"><TD width=284.067></TD><TD width=23.6></TD><TD width=268.333></TD></TR>
<TR><TD valign=top width=284.067><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD valign=top width=291.933 colspan=2><P style="margin:0px">CICA POLICYHOLDERS TRUST</P>
</TD></TR>
<TR><TD valign=top width=284.067><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD valign=top width=291.933 colspan=2><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD></TR>
<TR><TD valign=top width=284.067><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD valign=top width=23.6><P style="margin:0px">By:</P>
</TD><TD style="border-bottom:1px solid #000000" valign=top width=268.333><P style="margin:0px">/s/ Tomas Herrera</P>
</TD></TR>
<TR><TD valign=top width=284.067><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD valign=top width=291.933 colspan=2><P style="margin:0px">Name:&nbsp;<FONT style="font-size:12pt">&nbsp;</FONT>Tomas Herrera</P>
</TD></TR>
<TR><TD valign=top width=284.067><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD valign=top width=291.933 colspan=2><P style="margin:0px">Title:&nbsp; <FONT style="font-size:12pt">&nbsp;</FONT>Attorney-in-fact</P>
</TD></TR>
</TABLE>
<P style="margin:0px"><BR></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px"><BR>
<BR></P>
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<DOCUMENT>
<TYPE>EX-7
<SEQUENCE>2
<FILENAME>ex7poa.htm
<DESCRIPTION>POWER OF ATTORNEY
<TEXT>
<!doctype html public "-//IETF//DTD HTML//EN">
<HTML>
<HEAD>
<TITLE>Exhibit 7</TITLE>
<META NAME="author" CONTENT="roxanne">
<META NAME="date" CONTENT="06/02/2008">
</HEAD>
<BODY style="line-height:12pt; font-family:Times New Roman; font-size:10pt; color:#000000">
<P style="margin:0px"><BR></P>
<P style="margin:0px" align=right>Exhibit 7</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px" align=center><B>POWER OF ATTORNEY</B></P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
<P style="line-height:normal; margin:0px; text-indent:48px">The undersigned director and/or officer of Gala Trust and Management Services, Inc<FONT style="font-size:11pt"><B>., </B></FONT>formerly known as<FONT style="font-size:11pt"><B> </B></FONT>Gala Management Services, Inc. (the &#147;Company&#148;), does hereby constitute and appoint Tomas Herrera as the undersigned&#146;s true and lawful attorney-in-fact and agent to do any and all things in the undersigned&#146;s name and behalf in the undersigned&#146;s capacity as a director and/or officer of the Company, and to execute any and all instruments for the undersigned and in the undersigned&#146;s name and capacity as a director and/or officer that such person or persons may deem necessary or advisable to enable the Company to comply with the United States Securities Exchange Act of 1934, as amended, including specifically, but not limited to, power and authority to sign for the undersigned in the capacity as a director and/or officer of the Company any
 and all filings with the Securities and Exchange Commission and any and all amendments thereto, including post-effective amendments, and the undersigned does hereby ratify and confirm all that such person or persons shall do or cause to be done by virtue hereof.</P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
<TABLE style="font-size:10pt" cellspacing=0 align=center><TR height=0 style="font-size:0"><TD width=284.067></TD><TD width=23.6></TD><TD width=268.333></TD></TR>
<TR><TD valign=top width=284.067><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD valign=top width=291.933 colspan=2><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD></TR>
<TR><TD valign=top width=284.067><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD valign=top width=23.6><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD style="border-bottom:1px solid #000000" valign=top width=268.333><P style="margin:0px" align=center>/s/ Ramon Ricardo Arias</P>
</TD></TR>
<TR><TD valign=top width=284.067><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD valign=top width=23.6><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD valign=top width=268.333><P style="margin:0px" align=center>(Signature)</P>
</TD></TR>
<TR><TD valign=top width=284.067><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD valign=top width=23.6><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD valign=top width=268.333><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD></TR>
<TR><TD valign=top width=284.067><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD valign=top width=23.6><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD valign=top width=268.333><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD></TR>
<TR><TD valign=top width=284.067><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD valign=top width=23.6><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD valign=top width=268.333><P style="margin:0px; font-size:12pt">&nbsp;<FONT style="font-size:10pt">Printed Name: </FONT><FONT style="font-size:10pt"><U>RAMON RICARDO ARIAS</U></FONT></P>
</TD></TR>
<TR><TD valign=top width=284.067><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD valign=top width=23.6><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD valign=top width=268.333><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD></TR>
<TR><TD valign=top width=284.067><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD valign=top width=23.6><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD valign=top width=268.333><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD></TR>
<TR><TD valign=top width=284.067><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD valign=top width=23.6><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD valign=top width=268.333><P style="margin:0px; font-size:12pt" align=center>&nbsp;<FONT style="font-size:10pt">Dated and effective as of May 29, 2008</FONT></P>
</TD></TR>
<TR><TD valign=top width=284.067><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD valign=top width=291.933 colspan=2><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD></TR>
</TABLE>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px" align=center><BR></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px" align=center><BR>
<BR></P>
<HR style="margin-top:9.6px; margin-bottom:9.6px" noshade size=1.333>
<P style="margin:0px; page-break-before:always" align=center><B>POWER OF ATTORNEY</B></P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px; text-indent:48px">The undersigned director and/or officer of GAMASE Insureds Trust (the &#147;Company&#148;), does hereby constitute and appoint Tomas Herrera as the undersigned&#146;s true and lawful attorney-in-fact and agent to do any and all things in the undersigned&#146;s name and behalf in the undersigned&#146;s capacity as a director and/or officer of the Company, and to execute any and all instruments for the undersigned and in the undersigned&#146;s name and capacity as a director and/or officer that such person or persons may deem necessary or advisable to enable the Company to comply with the United States Securities Exchange Act of 1934, as amended, including specifically, but not limited to, power and authority to sign for the undersigned in the capacity as a director and/or officer of the Company any and all filings with the Securities and Exchange Commission and any and all amendments thereto, including post-effective amendments, and the undersigned does hereby ratify an
d confirm all that such person or persons shall do or cause to be done by virtue hereof.</P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
<TABLE style="font-size:10pt" cellspacing=0 align=center><TR height=0 style="font-size:0"><TD width=284.067></TD><TD width=23.6></TD><TD width=268.333></TD></TR>
<TR><TD valign=top width=284.067><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD valign=top width=291.933 colspan=2><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD></TR>
<TR><TD valign=top width=284.067><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD valign=top width=23.6><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD style="border-bottom:1px solid #000000" valign=top width=268.333><P style="margin:0px" align=center>/s/ Ramon Ricardo Arias</P>
</TD></TR>
<TR><TD valign=top width=284.067><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD valign=top width=23.6><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD valign=top width=268.333><P style="margin:0px" align=center>(Signature)</P>
</TD></TR>
<TR><TD valign=top width=284.067><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD valign=top width=23.6><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD valign=top width=268.333><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD></TR>
<TR><TD valign=top width=284.067><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD valign=top width=23.6><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD valign=top width=268.333><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD></TR>
<TR><TD valign=top width=284.067><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD valign=top width=23.6><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD valign=top width=268.333><P style="margin:0px; font-size:12pt">&nbsp;<FONT style="font-size:10pt">Printed Name: </FONT><FONT style="font-size:10pt"><U>RAMON RICARDO ARIAS</U></FONT></P>
</TD></TR>
<TR><TD valign=top width=284.067><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD valign=top width=23.6><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD valign=top width=268.333><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD></TR>
<TR><TD valign=top width=284.067><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD valign=top width=23.6><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD valign=top width=268.333><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD></TR>
<TR><TD valign=top width=284.067><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD valign=top width=23.6><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD valign=top width=268.333><P style="margin:0px; font-size:12pt" align=center>&nbsp;<FONT style="font-size:10pt">Dated and effective as of May 29, 2008</FONT></P>
</TD></TR>
<TR><TD valign=top width=284.067><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD valign=top width=291.933 colspan=2><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD></TR>
</TABLE>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px" align=center><BR></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px" align=center><BR>
<BR></P>
<HR style="margin-top:9.6px; margin-bottom:9.6px" noshade size=1.333>
<P style="margin:0px; page-break-before:always" align=center><B>POWER OF ATTORNEY</B></P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px; text-indent:48px">The undersigned director and/or officer of Regal Trust (BVI) Ltd. (the &#147;Company&#148;), does hereby constitute and appoint Tomas Herrera as the undersigned&#146;s true and lawful attorney-in-fact and agent to do any and all things in the undersigned&#146;s name and behalf in the undersigned&#146;s capacity as a director and/or officer of the Company, and to execute any and all instruments for the undersigned and in the undersigned&#146;s name and capacity as a director and/or officer that such person or persons may deem necessary or advisable to enable the Company to comply with the United States Securities Exchange Act of 1934, as amended, including specifically, but not limited to, power and authority to sign for the undersigned in the capacity as a director and/or officer of the Company any and all filings with the Securities and Exchange Commission and any and all amendments thereto, including post-effective amendments, and the undersigned does hereby ratify a
nd confirm all that such person or persons shall do or cause to be done by virtue hereof.</P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
<TABLE style="font-size:10pt" cellspacing=0 align=center><TR height=0 style="font-size:0"><TD width=284.067></TD><TD width=23.6></TD><TD width=268.333></TD></TR>
<TR><TD valign=top width=284.067><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD valign=top width=291.933 colspan=2><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD></TR>
<TR><TD valign=top width=284.067><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD valign=top width=23.6><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD style="border-bottom:1px solid #000000" valign=top width=268.333><P style="margin:0px" align=center>/s/ Ramon Ricardo Arias</P>
</TD></TR>
<TR><TD valign=top width=284.067><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD valign=top width=23.6><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD valign=top width=268.333><P style="margin:0px" align=center>(Signature)</P>
</TD></TR>
<TR><TD valign=top width=284.067><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD valign=top width=23.6><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD valign=top width=268.333><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD></TR>
<TR><TD valign=top width=284.067><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD valign=top width=23.6><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD valign=top width=268.333><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD></TR>
<TR><TD valign=top width=284.067><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD valign=top width=23.6><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD valign=top width=268.333><P style="margin:0px; font-size:12pt">&nbsp;<FONT style="font-size:10pt">Printed Name: </FONT><FONT style="font-size:10pt"><U>RAMON RICARDO ARIAS</U></FONT></P>
</TD></TR>
<TR><TD valign=top width=284.067><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD valign=top width=23.6><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD valign=top width=268.333><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD></TR>
<TR><TD valign=top width=284.067><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD valign=top width=23.6><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD valign=top width=268.333><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD></TR>
<TR><TD valign=top width=284.067><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD valign=top width=23.6><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD valign=top width=268.333><P style="margin:0px; font-size:12pt" align=center>&nbsp;<FONT style="font-size:10pt">Dated and effective as of May 29, 2008</FONT></P>
</TD></TR>
<TR><TD valign=top width=284.067><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD valign=top width=291.933 colspan=2><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD></TR>
</TABLE>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px" align=right><BR></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px" align=center><BR></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px" align=center><BR>
<BR></P>
<HR style="margin-top:9.6px; margin-bottom:9.6px" noshade size=1.333>
<P style="margin:0px; page-break-before:always" align=center><B>POWER OF ATTORNEY</B></P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px; text-indent:48px">The undersigned director and/or officer of CICA Policyholders Trust (the &#147;Company&#148;), does hereby constitute and appoint Tomas Herrera as the undersigned&#146;s true and lawful attorney-in-fact and agent to do any and all things in the undersigned&#146;s name and behalf in the undersigned&#146;s capacity as a director and/or officer of the Company, and to execute any and all instruments for the undersigned and in the undersigned&#146;s name and capacity as a director and/or officer that such person or persons may deem necessary or advisable to enable the Company to comply with the United States Securities Exchange Act of 1934, as amended, including specifically, but not limited to, power and authority to sign for the undersigned in the capacity as a director and/or officer of the Company any and all filings with the Securities and Exchange Commission and any and all amendments thereto, including post-effective amendments, and the undersigned does hereby ratify
 and confirm all that such person or persons shall do or cause to be done by virtue hereof.</P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
<TABLE style="font-size:10pt" cellspacing=0 align=center><TR height=0 style="font-size:0"><TD width=284.067></TD><TD width=23.6></TD><TD width=268.333></TD></TR>
<TR><TD valign=top width=284.067><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD valign=top width=291.933 colspan=2><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD></TR>
<TR><TD valign=top width=284.067><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD valign=top width=23.6><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD style="border-bottom:1px solid #000000" valign=top width=268.333><P style="margin:0px" align=center>/s/ Ramon Ricardo Arias</P>
</TD></TR>
<TR><TD valign=top width=284.067><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD valign=top width=23.6><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD valign=top width=268.333><P style="margin:0px" align=center>(Signature)</P>
</TD></TR>
<TR><TD valign=top width=284.067><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD valign=top width=23.6><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD valign=top width=268.333><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD></TR>
<TR><TD valign=top width=284.067><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD valign=top width=23.6><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD valign=top width=268.333><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD></TR>
<TR><TD valign=top width=284.067><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD valign=top width=23.6><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD valign=top width=268.333><P style="margin:0px; font-size:12pt">&nbsp;<FONT style="font-size:10pt">Printed Name: </FONT><FONT style="font-size:10pt"><U>RAMON RICARDO ARIAS</U></FONT></P>
</TD></TR>
<TR><TD valign=top width=284.067><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD valign=top width=23.6><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD valign=top width=268.333><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD></TR>
<TR><TD valign=top width=284.067><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD valign=top width=23.6><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD valign=top width=268.333><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD></TR>
<TR><TD valign=top width=284.067><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD valign=top width=23.6><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD valign=top width=268.333><P style="margin:0px; font-size:12pt" align=center>&nbsp;<FONT style="font-size:10pt">Dated and effective as of May 29, 2008</FONT></P>
</TD></TR>
<TR><TD valign=top width=284.067><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD><TD valign=top width=291.933 colspan=2><P style="margin:0px; font-size:12pt">&nbsp;</P>
</TD></TR>
</TABLE>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px"><BR>
<BR></P>
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