<SEC-DOCUMENT>0001193125-11-062408.txt : 20110310
<SEC-HEADER>0001193125-11-062408.hdr.sgml : 20110310
<ACCEPTANCE-DATETIME>20110310165339
ACCESSION NUMBER:		0001193125-11-062408
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		6
FILED AS OF DATE:		20110310
DATE AS OF CHANGE:		20110310
EFFECTIVENESS DATE:		20110310

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			HAIN CELESTIAL GROUP INC
		CENTRAL INDEX KEY:			0000910406
		STANDARD INDUSTRIAL CLASSIFICATION:	FOOD & KINDRED PRODUCTS [2000]
		IRS NUMBER:				223240619
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		S-8
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-172734
		FILM NUMBER:		11679128

	BUSINESS ADDRESS:	
		STREET 1:		58 SOUTH SERVICE ROAD
		CITY:			MELVILLE
		STATE:			NY
		ZIP:			11747
		BUSINESS PHONE:		6317302200

	MAIL ADDRESS:	
		STREET 1:		58 SOUTH SERVICE ROAD
		CITY:			MELVILLE
		STATE:			NY
		ZIP:			11747

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	HAIN FOOD GROUP INC
		DATE OF NAME CHANGE:	19941219

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	KINERET ACQUISITION CORP
		DATE OF NAME CHANGE:	19931021

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	21ST CENTURY FOOD PRODUCTS CORP
		DATE OF NAME CHANGE:	19930830
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-8
<SEQUENCE>1
<FILENAME>ds8.htm
<DESCRIPTION>FORM S-8
<TEXT>
<HTML><HEAD>
<TITLE>Form S-8</TITLE>
</HEAD>
 <BODY BGCOLOR="WHITE">

 <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B>As filed with the Securities and Exchange Commission on March 10, 2011. </B></FONT></P>
<P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="right"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B>Registration No.&nbsp;333-<U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U> </B></FONT></P>
<P STYLE="font-size:4px;margin-top:0px;margin-bottom:0px">&nbsp;</P> <P STYLE="line-height:0px;margin-top:0px;margin-bottom:0px;border-bottom:0.5pt solid #000000">&nbsp;</P>
<P STYLE="line-height:3px;margin-top:0px;margin-bottom:2px;border-bottom:0.5pt solid #000000">&nbsp;</P> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT STYLE="font-family:Times New Roman" SIZE="5"><B>UNITED STATES </B></FONT></P>
<P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT STYLE="font-family:Times New Roman" SIZE="5"><B>SECURITIES AND EXCHANGE COMMISSION </B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT
STYLE="font-family:Times New Roman" SIZE="3"><B>WASHINGTON, D.C. 20549 </B></FONT></P> <P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P><center>
<P STYLE="line-height:6px;margin-top:0px;margin-bottom:2px;border-bottom:1pt solid #000000;width:21%">&nbsp;</P></center> <P STYLE="margin-top:6px;margin-bottom:0px" ALIGN="center"><FONT STYLE="font-family:Times New Roman" SIZE="5"><B>FORM S-8
</B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT STYLE="font-family:Times New Roman" SIZE="5"><B>REGISTRATION STATEMENT </B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT
STYLE="font-family:Times New Roman" SIZE="3"><B><I>UNDER </I></B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT STYLE="font-family:Times New Roman" SIZE="3"><B><I>THE SECURITIES ACT OF 1933 </I></B></FONT></P>
<P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P><center> <P STYLE="line-height:6px;margin-top:0px;margin-bottom:2px;border-bottom:1pt solid #000000;width:21%">&nbsp;</P></center>
<P STYLE="margin-top:6px;margin-bottom:0px" ALIGN="center"><FONT STYLE="font-family:Times New Roman" SIZE="6"><B>THE HAIN CELESTIAL GROUP, INC. </B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT
STYLE="font-family:Times New Roman" SIZE="2"><B>(Exact name of registrant as specified in its charter) </B></FONT></P> <P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P><center>
<P STYLE="line-height:6px;margin-top:0px;margin-bottom:2px;border-bottom:1pt solid #000000;width:21%">&nbsp;</P></center> <P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" ALIGN="center">

<TR>
<TD WIDTH="50%"></TD>
<TD VALIGN="bottom" WIDTH="2%"></TD>
<TD WIDTH="48%"></TD></TR>
<TR>
<TD VALIGN="top" ALIGN="center"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B>Delaware</B></FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="top" ALIGN="center"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B>22-3240619</B></FONT></TD></TR>
<TR>
<TD VALIGN="top" ALIGN="center"> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT STYLE="font-family:Times New Roman" SIZE="1"><B>(State or other jurisdiction of</B></FONT></P>
<P STYLE="margin-top:0px;margin-bottom:1px" ALIGN="center"><FONT STYLE="font-family:Times New Roman" SIZE="1"><B>incorporation or organization)</B></FONT></P></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="top" ALIGN="center"> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT STYLE="font-family:Times New Roman" SIZE="1"><B>(I.R.S. Employer</B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:1px" ALIGN="center"><FONT
STYLE="font-family:Times New Roman" SIZE="1"><B>Identification No.)</B></FONT></P></TD></TR></TABLE> <P STYLE="font-size:12px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" ALIGN="center">

<TR>
<TD WIDTH="50%"></TD>
<TD VALIGN="bottom" WIDTH="2%"></TD>
<TD WIDTH="48%"></TD></TR>
<TR>
<TD VALIGN="top" ALIGN="center"> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B>58 South Service Road</B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:1px" ALIGN="center"><FONT
STYLE="font-family:Times New Roman" SIZE="2"><B>Melville, New York</B></FONT></P></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="center"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B>11747</B></FONT></TD></TR>
<TR>
<TD VALIGN="top" ALIGN="center"><FONT STYLE="font-family:Times New Roman" SIZE="1"><B>(Address of principal executive offices)</B></FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="top" ALIGN="center"><FONT STYLE="font-family:Times New Roman" SIZE="1"><B>(Zip Code)</B></FONT></TD></TR></TABLE> <P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P><center>
<P STYLE="line-height:6px;margin-top:0px;margin-bottom:2px;border-bottom:1pt solid #000000;width:21%">&nbsp;</P></center> <P STYLE="margin-top:6px;margin-bottom:0px" ALIGN="center"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B>THE HAIN
CELESTIAL GROUP, INC. </B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B>Amended and Restated 2002 Long Term Incentive and Stock Award Plan </B></FONT></P>
<P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT STYLE="font-family:Times New Roman" SIZE="1"><B>(Full title of the plan) </B></FONT></P> <P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P><center>
<P STYLE="line-height:6px;margin-top:0px;margin-bottom:2px;border-bottom:1pt solid #000000;width:21%">&nbsp;</P></center> <P STYLE="margin-top:6px;margin-bottom:0px" ALIGN="center"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B>Irwin D. Simon
</B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B>Chairman of the Board, </B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT
STYLE="font-family:Times New Roman" SIZE="2"><B>President and Chief Executive Officer </B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B>The Hain Celestial Group, Inc.
</B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B>58 South Service Road </B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT
STYLE="font-family:Times New Roman" SIZE="2"><B>Melville, New York 11747 </B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT STYLE="font-family:Times New Roman" SIZE="1"><B>(Name and address of agent for service)
</B></FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px" ALIGN="center"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B>(631) 730-2200 </B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT
STYLE="font-family:Times New Roman" SIZE="1"><B>(Telephone number, including area code, of agent for service) </B></FONT></P> <P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P><center>
<P STYLE="line-height:6px;margin-top:0px;margin-bottom:2px;border-bottom:1pt solid #000000;width:21%">&nbsp;</P></center> <P STYLE="margin-top:6px;margin-bottom:0px" ALIGN="center"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B><I>Copy to:
</I></B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B>Roger Meltzer, Esq. </B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT
STYLE="font-family:Times New Roman" SIZE="2"><B>DLA Piper LLP (US) </B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B>1251 Avenue of the Americas </B></FONT></P>
<P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B>New York, New York 10020 </B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT
STYLE="font-family:Times New Roman" SIZE="2"><B>Telephone: (212)&nbsp;335-4500 </B></FONT></P> <P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P><center>
<P STYLE="line-height:6px;margin-top:0px;margin-bottom:2px;border-bottom:1pt solid #000000;width:21%">&nbsp;</P></center> <P STYLE="margin-top:6px;margin-bottom:0px; text-indent:4%"><FONT STYLE="font-family:Times New Roman" SIZE="2">Indicate by
check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of &#147;large accelerated filer,&#148; &#147;accelerated filer&#148; and
&#147;smaller reporting company&#148; in Rule 12b-2 of the Exchange Act. </FONT></P> <P STYLE="font-size:12px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" ALIGN="center">

<TR>
<TD WIDTH="16%"></TD>
<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="60%"></TD>
<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="20%"></TD>
<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="1%"></TD></TR>
<TR>
<TD VALIGN="bottom"><FONT STYLE="font-family:Times New Roman" SIZE="2">Large&nbsp;accelerated&nbsp;filer</FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom"><FONT STYLE="font-family:Times New Roman" SIZE="2"><FONT STYLE="FONT-FAMILY:WINGDINGS">&#120;</FONT></FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom"><FONT STYLE="font-family:Times New Roman" SIZE="2">Accelerated&nbsp;filer</FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom"><FONT STYLE="font-family:Times New Roman" SIZE="2"><FONT STYLE="FONT-FAMILY:WINGDINGS">&#168;</FONT></FONT></TD></TR>
<TR>
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR>
<TD VALIGN="bottom"><FONT STYLE="font-family:Times New Roman" SIZE="2">Non-accelerated filer</FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom"><FONT STYLE="font-family:Times New Roman" SIZE="2"><FONT STYLE="FONT-FAMILY:WINGDINGS">&#168;</FONT>&nbsp;(Do&nbsp;not&nbsp;check&nbsp;if&nbsp;a&nbsp;smaller&nbsp;reporting&nbsp;company)</FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom"><FONT STYLE="font-family:Times New Roman" SIZE="2">Smaller&nbsp;reporting&nbsp;company</FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom"><FONT STYLE="font-family:Times New Roman" SIZE="2"><FONT STYLE="FONT-FAMILY:WINGDINGS">&#168;</FONT></FONT></TD></TR></TABLE> <P STYLE="margin-top:0px;margin-bottom:0px;page-break-before:always"></P>
<P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P><center> <P STYLE="line-height:6px;margin-top:0px;margin-bottom:2px;border-bottom:1pt solid #000000;width:21%">&nbsp;</P></center>
<P STYLE="margin-top:6px;margin-bottom:0px" ALIGN="center"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B>CALCULATION OF REGISTRATION FEE </B></FONT></P> <P STYLE="font-size:4px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" ALIGN="center">

<TR>
<TD WIDTH="44%"></TD>
<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="13%"></TD>
<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="13%"></TD>
<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="13%"></TD>
<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="13%"></TD></TR>
<TR STYLE="font-size:1px">
<TD COLSPAN="9" VALIGN="bottom" STYLE="border-top:1px solid #000000">&nbsp;</TD></TR>
<TR>
<TD VALIGN="bottom" ALIGN="center" STYLE="BORDER-TOP:1px solid #000000"> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT STYLE="font-family:Times New Roman" SIZE="1"><B>Title of Securities</B></FONT></P>
<P STYLE="margin-top:0px;margin-bottom:1px" ALIGN="center"><FONT STYLE="font-family:Times New Roman" SIZE="1"><B>to be Registered (1)</B></FONT></P></TD>
<TD VALIGN="bottom" STYLE="BORDER-LEFT:1px solid #000000; BORDER-TOP:1px solid #000000"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center" STYLE="BORDER-TOP:1px solid #000000"> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT STYLE="font-family:Times New Roman" SIZE="1"><B>Amount</B></FONT></P>
<P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT STYLE="font-family:Times New Roman" SIZE="1"><B>to be</B></FONT></P>
<P STYLE="margin-top:0px;margin-bottom:1px" ALIGN="center"><FONT STYLE="font-family:Times New Roman" SIZE="1"><B>Registered</B></FONT></P></TD>
<TD VALIGN="bottom" STYLE="BORDER-LEFT:1px solid #000000; BORDER-TOP:1px solid #000000"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center" STYLE="BORDER-TOP:1px solid #000000"> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT STYLE="font-family:Times New Roman" SIZE="1"><B>Proposed</B></FONT></P>
<P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT STYLE="font-family:Times New Roman" SIZE="1"><B>Maximum</B></FONT></P>
<P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT STYLE="font-family:Times New Roman" SIZE="1"><B>Offering Price</B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:1px" ALIGN="center"><FONT
STYLE="font-family:Times New Roman" SIZE="1"><B>Per Share (2)</B></FONT></P></TD>
<TD VALIGN="bottom" STYLE="BORDER-LEFT:1px solid #000000; BORDER-TOP:1px solid #000000"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center" STYLE="BORDER-TOP:1px solid #000000"> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT STYLE="font-family:Times New Roman" SIZE="1"><B>Proposed</B></FONT></P>
<P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT STYLE="font-family:Times New Roman" SIZE="1"><B>Maximum</B></FONT></P>
<P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT STYLE="font-family:Times New Roman" SIZE="1"><B>Aggregate</B></FONT></P>
<P STYLE="margin-top:0px;margin-bottom:1px" ALIGN="center"><FONT STYLE="font-family:Times New Roman" SIZE="1"><B>Offering Price (2)</B></FONT></P></TD>
<TD VALIGN="bottom" STYLE="BORDER-LEFT:1px solid #000000; BORDER-TOP:1px solid #000000"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center" STYLE="BORDER-TOP:1px solid #000000"><FONT STYLE="font-family:Times New Roman" SIZE="1"><B>Amount of<BR>Registration Fee (2)</B></FONT></TD></TR>
<TR>
<TD VALIGN="top" STYLE="BORDER-TOP:1px solid #000000"> <P STYLE="margin-left:1.00em; text-indent:-1.00em"><FONT STYLE="font-family:Times New Roman" SIZE="2">Common Stock, $0.01 par value</FONT></P></TD>
<TD VALIGN="bottom" STYLE="BORDER-LEFT:1px solid #000000; BORDER-TOP:1px solid #000000"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center" STYLE="BORDER-TOP:1px solid #000000"><FONT STYLE="font-family:Times New Roman" SIZE="2">1,700,000&nbsp;shares&nbsp;(3)</FONT></TD>
<TD VALIGN="bottom" STYLE="BORDER-LEFT:1px solid #000000; BORDER-TOP:1px solid #000000"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center" STYLE="BORDER-TOP:1px solid #000000"><FONT STYLE="font-family:Times New Roman" SIZE="2">$29.34</FONT></TD>
<TD VALIGN="bottom" STYLE="BORDER-LEFT:1px solid #000000; BORDER-TOP:1px solid #000000"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center" STYLE="BORDER-TOP:1px solid #000000"><FONT STYLE="font-family:Times New Roman" SIZE="2">$49,878,000</FONT></TD>
<TD VALIGN="bottom" STYLE="BORDER-LEFT:1px solid #000000; BORDER-TOP:1px solid #000000"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center" STYLE="BORDER-TOP:1px solid #000000"><FONT STYLE="font-family:Times New Roman" SIZE="2">$5,790.84 </FONT></TD></TR>
<TR STYLE="font-size:1px">
<TD COLSPAN="9" VALIGN="bottom" STYLE="border-top:1px solid #000000">&nbsp;</TD></TR>
<TR STYLE="font-size:1px">
<TD COLSPAN="9" VALIGN="bottom" STYLE="border-top:1px solid #000000">&nbsp;</TD></TR></TABLE>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><FONT STYLE="font-family:Times New Roman" SIZE="2">(1)</FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2">Pursuant to Rule 416 under the Securities Act of 1933, as amended, this Registration Statement covers any additional securities to be offered or issued from stock
splits, stock dividends or similar transactions. </FONT></TD></TR></TABLE>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><FONT STYLE="font-family:Times New Roman" SIZE="2">(2)</FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2">Computed in accordance with Rule 457(c) and Rule 457(h) under the Securities Act of 1933, as amended, by averaging the high and low sales prices of the
Registrant&#146;s common stock reported on the Nasdaq Global Select Market on March 8, 2011. The registration fee is calculated only with respect to the additional securities registered on this Registration Statement. </FONT></TD></TR></TABLE>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><FONT STYLE="font-family:Times New Roman" SIZE="2">(3)</FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2">Represents additional shares of Common Stock issuable pursuant to The Hain Celestial Group, Inc. Amended and Restated 2002 Long Term Incentive and Stock Award Plan.
</FONT></TD></TR></TABLE> <P STYLE="font-size:8px;margin-top:0px;margin-bottom:0px">&nbsp;</P> <P STYLE="line-height:0px;margin-top:0px;margin-bottom:0px;border-bottom:0.5pt solid #000000">&nbsp;</P>
<P STYLE="line-height:3px;margin-top:0px;margin-bottom:2px;border-bottom:0.5pt solid #000000">&nbsp;</P>

<p Style='page-break-before:always'>
<HR  SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">

 <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B>EXPLANATORY NOTE </B></FONT></P>
<P STYLE="margin-top:12px;margin-bottom:0px; text-indent:4%"><FONT STYLE="font-family:Times New Roman" SIZE="2">The Hain Celestial Group, Inc. (&#147;<B><I>Hain</I></B>&#148; or the &#147;<B><I>Registrant</I></B>&#148;) has prepared this
Registration Statement in accordance with the requirements of Form S-8 under the Securities Act of 1933, as amended (the &#147;<B><I>Securities Act</I></B>&#148;), to register an additional 1,700,000 shares of common stock authorized for issuance
under the Registrant&#146;s Amended and Restated 2002 Long Term Incentive and Stock Award Plan (the &#147;<B><I>2002 Plan</I></B>&#148;). A registration statement on Form S-8 (File No.&nbsp;333-102017) was filed with the Securities and Exchange
Commission (the &#147;<B><I>Commission</I></B>&#148;) on December&nbsp;19, 2002, covering the registration of 1,600,000 shares of common stock authorized for issuance under the 2002 Plan. A registration statement on Form S-8 (File
No.&nbsp;333-111881) was filed with the Commission on January&nbsp;13, 2004, covering the registration of an additional 1,500,000 shares of common stock authorized for issuance under the 2002 Plan. A registration statement on Form S-8 (File
No.&nbsp;333-140180) was filed with the Commission on January&nbsp;24, 2007, covering the registration of an additional 2,750,000 shares of common stock authorized for issuance under the 2002 Plan. A registration statement on Form S-8 (File
No.&nbsp;333-158357) was filed with the Commission on April&nbsp;1, 2009, covering the registration of an additional 600,000 shares of common stock authorized for issuance under the 2002 Plan. A registration statement on Form S-8 (File
No.&nbsp;333-166773) was filed with the Commission on May&nbsp;12, 2010, covering the registration of an additional 2,100,000 shares of common stock authorized for issuance under the 2002 Plan. Pursuant to General Instruction E of Form S-8, this
Registration Statement is being filed to register an additional 1,700,000 shares of common stock under the 2002 Plan. Pursuant to such Instruction E, the contents of the registration statements on Form S-8 (File Nos. 333-102017, 333-111881,
333-140180, 333-158357 and 333-166773) are incorporated herein by reference. The current registration of 1,700,000 shares will increase the number of shares of common stock registered under the 2002 Plan from 8,550,000 shares to 10,250,000.
</FONT></P> <P STYLE="margin-top:24px;margin-bottom:0px" ALIGN="center"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B>EXHIBITS </B></FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px; text-indent:4%"><FONT
STYLE="font-family:Times New Roman" SIZE="2">The following exhibits are filed as part of this Registration Statement: </FONT></P> <P STYLE="font-size:12px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" ALIGN="center">

<TR>
<TD></TD>
<TD VALIGN="bottom" WIDTH="3%"></TD>
<TD WIDTH="94%"></TD></TR>
<TR>
<TD VALIGN="top" NOWRAP><FONT STYLE="font-family:Times New Roman" SIZE="2">&nbsp;&nbsp;4.1</FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2">The Hain Celestial Group, Inc. Amended and Restated 2002 Long Term Incentive and Stock Award Plan (1)</FONT></TD></TR>
<TR>
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR>
<TD VALIGN="top" NOWRAP><FONT STYLE="font-family:Times New Roman" SIZE="2">&nbsp;&nbsp;4.2</FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2">Amended and Restated Certificate of Incorporation (2)</FONT></TD></TR>
<TR>
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR>
<TD VALIGN="top" NOWRAP><FONT STYLE="font-family:Times New Roman" SIZE="2">&nbsp;&nbsp;4.3</FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2">Specimen of common stock certificate (3)</FONT></TD></TR>
<TR>
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR>
<TD VALIGN="top" NOWRAP><FONT STYLE="font-family:Times New Roman" SIZE="2">&nbsp;&nbsp;5.1</FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2">Legal opinion of DLA Piper LLP (US) +</FONT></TD></TR>
<TR>
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR>
<TD VALIGN="top" NOWRAP><FONT STYLE="font-family:Times New Roman" SIZE="2">23.1</FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2">Consent of Ernst &amp; Young LLP +</FONT></TD></TR>
<TR>
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR>
<TD VALIGN="top" NOWRAP><FONT STYLE="font-family:Times New Roman" SIZE="2">23.2</FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2">Consent of DLA Piper LLP (US) (contained in Exhibit 5.1)</FONT></TD></TR></TABLE>

<p Style='page-break-before:always'>
<HR  SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">

 <P STYLE="line-height:8px;margin-top:0px;margin-bottom:2px;border-bottom:0.5pt solid #000000;width:10%">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="5%" VALIGN="top" ALIGN="left"><FONT STYLE="font-family:Times New Roman" SIZE="2">(1)</FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2">Filed as Exhibit 10.1 to the Current Report on Form 8-K filed by the Registrant with the Commission on November&nbsp;22, 2010 and incorporated herein by reference.
</FONT></TD></TR></TABLE>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="5%" VALIGN="top" ALIGN="left"><FONT STYLE="font-family:Times New Roman" SIZE="2">(2)</FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2">Filed as Exhibit 3.1 to Amendment No.&nbsp;1 to the Registration Statement on Form S-4 (Commission File No.&nbsp;333-33830) filed by the Registrant with the Commission
on April&nbsp;24, 2000 and incorporated herein by reference. </FONT></TD></TR></TABLE>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="5%" VALIGN="top" ALIGN="left"><FONT STYLE="font-family:Times New Roman" SIZE="2">(3)</FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2">Filed as Exhibit 4.1 to Amendment No.&nbsp;1 to the Registration Statement on Form S-4 (Commission File No.&nbsp;333-33830) filed by the Registrant with the Commission
on April&nbsp;24, 2000 and incorporated herein by reference. </FONT></TD></TR></TABLE>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="5%" VALIGN="top" ALIGN="left"><FONT STYLE="font-family:Times New Roman" SIZE="2">+</FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2">Filed herewith. </FONT></TD></TR></TABLE>

<p Style='page-break-before:always'>
<HR  SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">

 <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B>SIGNATURES </B></FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px; text-indent:4%"><FONT
STYLE="font-family:Times New Roman" SIZE="2">Pursuant to the requirements of the Securities Act of 1933, as amended, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and
has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Melville, State of New York, on March 10, 2011. </FONT></P>
<P STYLE="font-size:12px;margin-top:0px;margin-bottom:0px">&nbsp;</P><DIV ALIGN="right">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="40%" BORDER="0">

<TR>
<TD WIDTH="12%"></TD>
<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="87%"></TD></TR>
<TR>
<TD VALIGN="top" COLSPAN="3"><FONT STYLE="font-family:Times New Roman" SIZE="2">THE HAIN CELESTIAL GROUP, INC.</FONT></TD></TR>
<TR>
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR>
<TD VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2">By:</FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom"> <P STYLE="margin-top:0px;margin-bottom:1px;border-bottom:1px solid #000000" ALIGN="center"><FONT STYLE="font-family:Times New Roman" SIZE="2">/<SMALL>S</SMALL>/&nbsp;&nbsp;&nbsp;&nbsp;I<SMALL>RA</SMALL>. J.
L<SMALL>AMEL</SMALL></FONT></P></TD></TR>
<TR>
<TD VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2">Name:</FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="center"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B>Ira J. Lamel</B></FONT></TD></TR>
<TR>
<TD VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2">Title:</FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="center"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B>Executive Vice President and Chief Financial Officer</B></FONT></TD></TR></TABLE></DIV> <P STYLE="margin-top:12px;margin-bottom:0px; text-indent:4%"><FONT
STYLE="font-family:Times New Roman" SIZE="2">Pursuant to the requirements of the Securities Act of 1933, as amended, this registration statement has been signed as of March&nbsp;9, 2011, by the following persons in the capacities indicated.
</FONT></P> <P STYLE="font-size:12px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0">

<TR>
<TD WIDTH="37%"></TD>
<TD VALIGN="bottom" WIDTH="5%"></TD>
<TD WIDTH="58%"></TD></TR>
<TR>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> <P STYLE="border-bottom:1px solid #000000;width:20pt" ALIGN="center"><FONT STYLE="font-family:Times New Roman" SIZE="1"><B>Name</B></FONT></P></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> <P STYLE="border-bottom:1px solid #000000;width:15pt" ALIGN="center"><FONT STYLE="font-family:Times New Roman" SIZE="1"><B>Title</B></FONT></P></TD></TR>
<TR>
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR>
<TD VALIGN="top" ALIGN="center" STYLE="BORDER-BOTTOM:1px solid #000000"><FONT STYLE="font-family:Times New Roman" SIZE="2">/<SMALL>S</SMALL>/&nbsp;&nbsp;&nbsp;&nbsp;I<SMALL>RWIN</SMALL> D.
S<SMALL>IMON&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</SMALL></FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2">Chairman of the Board, President and Chief Executive Officer</FONT></TD></TR>
<TR>
<TD VALIGN="top" ALIGN="center"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B>Irwin D. Simon</B></FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2">(Principal Executive Officer)</FONT></TD></TR>
<TR>
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR>
<TD VALIGN="top" ALIGN="center" STYLE="BORDER-BOTTOM:1px solid #000000"><FONT STYLE="font-family:Times New Roman" SIZE="2">/<SMALL>S</SMALL>/&nbsp;&nbsp;&nbsp;&nbsp;I<SMALL>RA</SMALL> J.
L<SMALL>AMEL&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</SMALL></FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2">Executive Vice President and Chief Financial Officer</FONT></TD></TR>
<TR>
<TD VALIGN="top" ALIGN="center"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B>Ira J. Lamel</B></FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2">(Principal Financial Officer)</FONT></TD></TR>
<TR>
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR>
<TD VALIGN="top" ALIGN="center" STYLE="BORDER-BOTTOM:1px solid #000000"><FONT STYLE="font-family:Times New Roman" SIZE="2">/<SMALL>S</SMALL>/&nbsp;&nbsp;&nbsp;&nbsp;M<SMALL>ICHAEL</SMALL> J.
S<SMALL>PEILLER&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</SMALL></FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2">Senior Vice President and Chief Accounting Officer</FONT></TD></TR>
<TR>
<TD VALIGN="top" ALIGN="center"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B>Michael J. Speiller</B></FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2">(Principal Accounting Officer)</FONT></TD></TR>
<TR>
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR>
<TD VALIGN="top" ALIGN="center" STYLE="BORDER-BOTTOM:1px solid #000000"><FONT STYLE="font-family:Times New Roman" SIZE="2">/<SMALL>S</SMALL>/&nbsp;&nbsp;&nbsp;&nbsp;B<SMALL>ARRY</SMALL> J.
A<SMALL>LPERIN&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</SMALL></FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2">Director</FONT></TD></TR>
<TR>
<TD VALIGN="top" ALIGN="center"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B>Barry J. Alperin</B></FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top"></TD></TR>
<TR>
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR>
<TD VALIGN="top" ALIGN="center" STYLE="BORDER-BOTTOM:1px solid #000000"><FONT STYLE="font-family:Times New Roman" SIZE="2">/<SMALL>S</SMALL>/&nbsp;&nbsp;&nbsp;&nbsp;R<SMALL>ICHARD</SMALL> C.
B<SMALL>ERKE&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</SMALL></FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2">Director</FONT></TD></TR>
<TR>
<TD VALIGN="top" ALIGN="center"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B>Richard C. Berke</B></FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top"></TD></TR>
<TR>
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR>
<TD VALIGN="top" ALIGN="center" STYLE="BORDER-BOTTOM:1px solid #000000"><FONT STYLE="font-family:Times New Roman" SIZE="2">/<SMALL>S</SMALL>/&nbsp;&nbsp;&nbsp;&nbsp;J<SMALL>ACK</SMALL>
F<SMALL>UTTERMAN&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</SMALL></FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2">Director</FONT></TD></TR>
<TR>
<TD VALIGN="top" ALIGN="center"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B>Jack Futterman</B></FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top"></TD></TR>
<TR>
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR>
<TD VALIGN="top" ALIGN="center" STYLE="BORDER-BOTTOM:1px solid #000000"><FONT STYLE="font-family:Times New Roman" SIZE="2">/<SMALL>S</SMALL>/&nbsp;&nbsp;&nbsp;&nbsp;M<SMALL>ARINA</SMALL>
H<SMALL>AHN&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</SMALL></FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2">Director</FONT></TD></TR>
<TR>
<TD VALIGN="top" ALIGN="center"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B>Marina Hahn</B></FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top"></TD></TR>
<TR>
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR>
<TD VALIGN="top" ALIGN="center" STYLE="BORDER-BOTTOM:1px solid #000000"><FONT STYLE="font-family:Times New Roman" SIZE="2">/<SMALL>S</SMALL>/&nbsp;&nbsp;&nbsp;&nbsp;B<SMALL>RETT</SMALL>
I<SMALL>CAHN&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</SMALL></FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2">Director</FONT></TD></TR>
<TR>
<TD VALIGN="top" ALIGN="center"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B>Brett Icahn</B></FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top"></TD></TR>
<TR>
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR>
<TD VALIGN="top" ALIGN="center" STYLE="BORDER-BOTTOM:1px solid #000000"><FONT STYLE="font-family:Times New Roman" SIZE="2">/<SMALL>S</SMALL>/&nbsp;&nbsp;&nbsp;&nbsp;R<SMALL>OGER</SMALL>
M<SMALL>ELTZER&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</SMALL></FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2">Director</FONT></TD></TR>
<TR>
<TD VALIGN="top" ALIGN="center"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B>Roger Meltzer</B></FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top"></TD></TR>
<TR>
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR>
<TD VALIGN="top" ALIGN="center" STYLE="BORDER-BOTTOM:1px solid #000000"><FONT STYLE="font-family:Times New Roman" SIZE="2">/<SMALL>S</SMALL>/&nbsp;&nbsp;&nbsp;&nbsp;D<SMALL>AVID</SMALL>
S<SMALL>CHECHTER&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</SMALL></FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2">Director</FONT></TD></TR>
<TR>
<TD VALIGN="top" ALIGN="center"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B>David Schechter</B></FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top"></TD></TR>
<TR>
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR>
<TD VALIGN="top" ALIGN="center" STYLE="BORDER-BOTTOM:1px solid #000000"><FONT STYLE="font-family:Times New Roman" SIZE="2">/<SMALL>S</SMALL>/&nbsp;&nbsp;&nbsp;&nbsp;L<SMALL>EWIS</SMALL> D.
S<SMALL>CHILIRO&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</SMALL></FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2">Director</FONT></TD></TR>
<TR>
<TD VALIGN="top" ALIGN="center"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B>Lewis D. Schiliro</B></FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top"></TD></TR>
<TR>
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR>
<TD VALIGN="top" ALIGN="center" STYLE="BORDER-BOTTOM:1px solid #000000"><FONT STYLE="font-family:Times New Roman" SIZE="2">/<SMALL>S</SMALL>/&nbsp;&nbsp;&nbsp;&nbsp;L<SMALL>AWRENCE</SMALL> S.
Z<SMALL>ILAVY&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</SMALL></FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2">Director</FONT></TD></TR>
<TR>
<TD VALIGN="top" ALIGN="center"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B>Lawrence S. Zilavy</B></FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top"></TD></TR></TABLE>

<p Style='page-break-before:always'>
<HR  SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">

 <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B>INDEX TO EXHIBITS </B></FONT></P>
<P STYLE="font-size:12px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" ALIGN="center">

<TR>
<TD></TD>
<TD VALIGN="bottom" WIDTH="3%"></TD>
<TD WIDTH="94%"></TD></TR>
<TR>
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR>
<TD VALIGN="top" NOWRAP><FONT STYLE="font-family:Times New Roman" SIZE="2">&nbsp;&nbsp;4.1</FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2">The Hain Celestial Group, Inc. Amended and Restated 2002 Long Term Incentive and Stock Award Plan (1)</FONT></TD></TR>
<TR>
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR>
<TD VALIGN="top" NOWRAP><FONT STYLE="font-family:Times New Roman" SIZE="2">&nbsp;&nbsp;4.2</FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2">Amended and Restated Certificate of Incorporation (2)</FONT></TD></TR>
<TR>
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR>
<TD VALIGN="top" NOWRAP><FONT STYLE="font-family:Times New Roman" SIZE="2">&nbsp;&nbsp;4.3</FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2">Specimen of common stock certificate (3)</FONT></TD></TR>
<TR>
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR>
<TD VALIGN="top" NOWRAP><FONT STYLE="font-family:Times New Roman" SIZE="2">&nbsp;&nbsp;5.1</FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2">Legal opinion of DLA Piper LLP (US) +</FONT></TD></TR>
<TR>
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR>
<TD VALIGN="top" NOWRAP><FONT STYLE="font-family:Times New Roman" SIZE="2">23.1</FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2">Consent of Ernst &amp; Young LLP +</FONT></TD></TR>
<TR>
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR>
<TD VALIGN="top" NOWRAP><FONT STYLE="font-family:Times New Roman" SIZE="2">23.2</FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2">Consent of DLA Piper LLP (US) (contained in Exhibit 5.1)</FONT></TD></TR></TABLE>
<P STYLE="line-height:8px;margin-top:0px;margin-bottom:2px;border-bottom:0.5pt solid #000000;width:10%">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="5%" VALIGN="top" ALIGN="left"><FONT STYLE="font-family:Times New Roman" SIZE="2">(1)</FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2">Filed as Exhibit 10.1 to the Current Report on Form 8-K filed by the Registrant with the Commission on November&nbsp;22, 2010 and incorporated herein by reference.
</FONT></TD></TR></TABLE>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="5%" VALIGN="top" ALIGN="left"><FONT STYLE="font-family:Times New Roman" SIZE="2">(2)</FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2">Filed as Exhibit 3.1 to Amendment No.&nbsp;1 to the Registration Statement on Form S-4 (Commission File No.&nbsp;333-33830) filed by the Registrant with the Commission
on April&nbsp;24, 2000 and incorporated herein by reference. </FONT></TD></TR></TABLE>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="5%" VALIGN="top" ALIGN="left"><FONT STYLE="font-family:Times New Roman" SIZE="2">(3)</FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2">Filed as Exhibit 4.1 to Amendment No.&nbsp;1 to the Registration Statement on Form S-4 (Commission File No.&nbsp;333-33830) filed by the Registrant with the Commission
on April&nbsp;24, 2000 and incorporated herein by reference. </FONT></TD></TR></TABLE>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="5%" VALIGN="top" ALIGN="left"><FONT STYLE="font-family:Times New Roman" SIZE="2">+</FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2">Filed herewith. </FONT></TD></TR></TABLE>
</BODY></HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>2
<FILENAME>dex51.htm
<DESCRIPTION>LEGAL OPINION OF DLA PIPER LLP (US)
<TEXT>
<HTML><HEAD>
<TITLE>Legal opinion of DLA Piper LLP (US)</TITLE>
</HEAD>
 <BODY BGCOLOR="WHITE">

 <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="right"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B>Exhibit 5.1 </B></FONT></P>
<P STYLE="font-size:12px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" ALIGN="center">

<TR>
<TD WIDTH="76%"></TD>
<TD VALIGN="bottom" WIDTH="2%"></TD>
<TD WIDTH="22%"></TD></TR>
<TR>
<TD VALIGN="top" ROWSPAN="6" NOWRAP>


<IMG SRC="g156743ex5_1pg001.jpg" ALT="LOGO">
</TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B>DLA&nbsp;Piper&nbsp;LLP&nbsp;(US)</B></FONT></TD></TR>
<TR>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom"> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">1251&nbsp;Avenue&nbsp;of&nbsp;the&nbsp;Americas</FONT></P> <P STYLE="margin-top:0px;margin-bottom:1px"><FONT
STYLE="font-family:Times New Roman" SIZE="2">27th&nbsp;Floor</FONT></P></TD></TR>
<TR>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom"><FONT STYLE="font-family:Times New Roman" SIZE="2">New&nbsp;York,&nbsp;NY&nbsp;10020-1104</FONT></TD></TR>
<TR>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B>T</B> 212.335.4500</FONT></TD></TR>
<TR>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B>F</B> 212.335.4501</FONT></TD></TR>
<TR>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B>W</B> www.dlapiper.com</FONT></TD></TR></TABLE> <P STYLE="margin-top:12px;margin-bottom:0px" ALIGN="center"><FONT STYLE="font-family:Times New Roman" SIZE="2">March&nbsp;9,
2011 </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">The Hain Celestial Group, Inc. </FONT></P>
<P STYLE="margin-top:0px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">58 South Service Road </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">Melville, NY 11747
</FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px; text-indent:4%"><FONT STYLE="font-family:Times New Roman" SIZE="2">Re: Registration Statement on Form S-8 </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px"><FONT
STYLE="font-family:Times New Roman" SIZE="2">Ladies and Gentlemen: </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px; text-indent:4%"><FONT STYLE="font-family:Times New Roman" SIZE="2">We have acted as counsel for The Hain Celestial Group,
Inc., a Delaware corporation (the &#147;Company&#148;), in connection with the preparation and filing of the Registration Statement on Form S-8 (the &#147;Registration Statement&#148;) filed by the Company with the Securities and Exchange Commission
(the &#147;Commission&#148;) under the Securities Act of 1933, as amended (the &#147;Securities Act&#148;), with respect to the issuance from time to time of up to 1,700,000 additional shares of the Company&#146;s Common Stock, par value $0.01 per
share (the &#147;Shares&#148;) pursuant to awards granted or to be granted under the Company&#146;s Amended and Restated 2002 Long Term Incentive and Stock Award Plan (the &#147;Plan&#148;). </FONT></P>
<P STYLE="margin-top:12px;margin-bottom:0px; text-indent:4%"><FONT STYLE="font-family:Times New Roman" SIZE="2">In connection herewith, and as a basis for the opinion hereinafter set forth, we have examined and relied without independent
investigation upon originals or copies certified or otherwise identified to our satisfaction of the following (collectively, the &#147;Documents&#148;): </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px; text-indent:4%"><FONT
STYLE="font-family:Times New Roman" SIZE="2">1. The Registration Statement; </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px; text-indent:4%"><FONT STYLE="font-family:Times New Roman" SIZE="2">2. The Plan; </FONT></P>
<P STYLE="margin-top:12px;margin-bottom:0px; text-indent:4%"><FONT STYLE="font-family:Times New Roman" SIZE="2">3. The Company&#146;s Amended and Restated Certificate of Incorporation, as in effect on the date hereof, certified by an officer of the
Company; </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px; text-indent:4%"><FONT STYLE="font-family:Times New Roman" SIZE="2">4. The Amended and Restated By-Laws of the Company, as in effect on the date hereof, certified by an officer of the
Company; </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px; text-indent:4%"><FONT STYLE="font-family:Times New Roman" SIZE="2">5. Minutes of all pertinent meetings and actions of the Board of Directors of the Company and of the Compensation
Committee of the Board of Directors of the Company relating to the approval of the Plan, the issuance of the Shares and the filing of the Registration Statement certified by an officer of the Company; </FONT></P>
<P STYLE="margin-top:12px;margin-bottom:0px; text-indent:4%"><FONT STYLE="font-family:Times New Roman" SIZE="2">6. A short-form good standing certificate of the Company, dated as of a recent date, issued by the Secretary of State of the State of
Delaware; and </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px; text-indent:4%"><FONT STYLE="font-family:Times New Roman" SIZE="2">7. A certificate executed by an officer of the Company, dated as of the date hereof, as to
</FONT></P>

<p Style='page-break-before:always'>
<HR  SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">


 <P STYLE="margin-top:0px;margin-bottom:0px">

<IMG SRC="g156743ex5_1pg002.jpg" ALT="LOGO"> </P>
 <P STYLE="margin-top:12px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">certain factual matters. </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px; text-indent:4%"><FONT
STYLE="font-family:Times New Roman" SIZE="2">In rendering this opinion, we have assumed, without independent investigation, the following: (i)&nbsp;the genuineness of all signatures on all Documents; (ii)&nbsp;each individual executing any of the
Documents, whether on behalf of such individual or an entity, is legally competent to do so; (iii)&nbsp;the due authority of the parties signing any of the Documents on behalf of a party (other than the Company); (iv)&nbsp;the authenticity of all
Documents submitted to us as originals; (v)&nbsp;the conformity to the originals of all Documents submitted to us as certified or photostatic copies; (vi)&nbsp;all public records reviewed or relied upon by us are true and complete; (vii)&nbsp;all
statements and information contained in the Documents are true and complete; (viii)&nbsp;there has been no oral or written modification or amendments to the Documents by action or omission of the parties or otherwise. We have also assumed that the
offer and sale of the Shares complies and will comply in all respects with the terms, conditions and restrictions set forth in the Registration Statement and the Plan and that the issuance of the Shares, together with any other outstanding shares of
Common Stock will not cause the Company to issue shares of Common Stock in excess of the number of such shares authorized under its Amended and Restated Certificate of Incorporation. The Company has represented to us and we have also assumed that
the Company has reserved from its duly authorized but unissued and otherwise unreserved capital stock a sufficient number of shares of Common Stock as were approved by the Company&#146;s stockholders for issuance under the Plan. We have also assumed
that the Company will at all times reserve and keep available out of the aggregate of its authorized but unissued and otherwise unreserved Common Stock, solely for the purpose of enabling it to issue the Shares in accordance with the Plan, the
number of Shares which are then issuable and deliverable upon the settlement of awards under the Plan. </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px; text-indent:4%"><FONT STYLE="font-family:Times New Roman" SIZE="2">We do not express any
opinion herein concerning any law other than the Delaware General Corporation Law (including the statutory provisions, all applicable provisions of the Delaware Constitution and the reported judicial decisions interpreting the foregoing). No opinion
is expressed herein with respect to the qualification of the Shares under the securities or blue sky laws of any state or any foreign jurisdiction. </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px; text-indent:4%"><FONT
STYLE="font-family:Times New Roman" SIZE="2">This opinion speaks only at and as of its date and is based solely on the facts and circumstances known to us at and as of such date. In addition, in rendering this opinion, we assume no obligation to
revise, update or supplement this opinion (i)&nbsp;should the present aforementioned laws of the State of Delaware be changed by legislative action, judicial decision or otherwise after the date hereof, or (ii)&nbsp;to reflect any facts or
circumstances which may hereafter come to our attention after the date hereof. </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px; text-indent:4%"><FONT STYLE="font-family:Times New Roman" SIZE="2">Based upon, subject to and limited by the
foregoing, we are of the opinion and so advise you that, with respect to the Shares to be issued after the filing of the Registration Statement, the issuance of the Shares has been duly authorized and, when issued, delivered and fully paid for in
accordance with the terms of the Registration Statement and the Plan, such Shares will be validly issued, fully paid and nonassessable. </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px; text-indent:4%"><FONT
STYLE="font-family:Times New Roman" SIZE="2">We hereby consent to the filing of this opinion as Exhibit 5.1 to the Registration Statement and the use of our name wherever it appears in the Registration Statement. In giving
</FONT></P>

<p Style='page-break-before:always'>
<HR  SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">


 <P STYLE="margin-top:0px;margin-bottom:0px">

<IMG SRC="g156743ex5_1pg003a.jpg" ALT="LOGO"> </P>
 <P STYLE="margin-top:12px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">this consent, we do not admit that we are within the category of persons whose consent is required under Section&nbsp;7 of
the Securities Act, the rules and regulations of the Commission promulgated thereunder or Item&nbsp;509 of Regulation S-K. </FONT></P>
<P STYLE="margin-top:12px;margin-bottom:0px; text-indent:4%"><FONT STYLE="font-family:Times New Roman" SIZE="2">This opinion is solely for your use with the Registration Statement and may not be delivered to, quoted to, or relied on in any manner by
any other person or entity or in any other connection, without, in each instance, our prior written approval. </FONT></P> <P STYLE="font-size:12px;margin-top:0px;margin-bottom:0px">&nbsp;</P><DIV ALIGN="right">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="40%" BORDER="0">

<TR>
<TD WIDTH="100%"></TD></TR>
<TR>
<TD VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2">Very truly yours,</FONT></TD></TR>
<TR>
<TD HEIGHT="16"></TD></TR>
<TR>
<TD VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2">/s/ DLA Piper LLP (US)</FONT></TD></TR></TABLE></DIV>
</BODY></HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>3
<FILENAME>dex231.htm
<DESCRIPTION>CONSENT OF ERNST & YOUNG LLP
<TEXT>
<HTML><HEAD>
<TITLE>Consent of Ernst &amp; Young LLP</TITLE>
</HEAD>
 <BODY BGCOLOR="WHITE">

 <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="right"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B>Exhibit 23.1 </B></FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px" ALIGN="center"><FONT
STYLE="font-family:Times New Roman" SIZE="2">CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">We consent to the incorporation by
reference in this Registration Statement on Form S-8 pertaining to The Hain Celestial Group, Inc. Amended and Restated 2002 Long Term Incentive and Stock Award Plan of our reports dated August&nbsp;30, 2010, with respect to the consolidated
financial statements and schedule of The Hain Celestial Group, Inc. and Subsidiaries and the effectiveness of internal control over financial reporting of The Hain Celestial Group, Inc. and Subsidiaries included in its Annual Report (Form 10-K) for
the year ended June&nbsp;30, 2010, filed with the Securities and Exchange Commission. </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">/s/ ERNST&nbsp;&amp; YOUNG LLP </FONT></P>
<P STYLE="margin-top:12px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">Jericho, New York </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">March&nbsp;9, 2011
</FONT></P>
</BODY></HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>4
<FILENAME>g156743ex5_1pg001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 g156743ex5_1pg001.jpg
M_]C_X``02D9)1@`!`@``9`!D``#_[``11'5C:WD``0`$````9```_^X`#D%D
M;V)E`&3``````?_;`(0``0$!`0$!`0$!`0$!`0$!`0$!`0$!`0$!`0$!`0$!
M`0$!`0$!`0$!`0$!`0("`@("`@("`@("`P,#`P,#`P,#`P$!`0$!`0$"`0$"
M`@(!`@(#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`P,#
M`P,#`P,#`P,#_\``$0@`2P""`P$1``(1`0,1`?_$`+\```$$`@,!````````
M```````'"`D*!`8!`P4"`0$``04!`0$`````````````!@,$!0<(`0D"$``!
M!`$#`P(#!0,)"0$````#`0($!08`$0<2$P@A%#$B"4$C%187,C,D46&A0E)B
M5"4UP7)C-%4W=Q@X&1$``0($!`,#!P4-!0D``````0(#`!$$!2$Q$@9!$P=1
M87&!D2(R%!4(H;'!4C/P0F)R@I*BPM(CTS06T4-4)1>R8W.#L\,D-3;_V@`,
M`P$``A$#$0`_`+B7FOYC5/B]BL"OJ843(.3\O89,6HY3BK!KH0G]B1D=ZR.0
M9W0`R%[00M>-9)D<G4UC'JFU^E'2ZLZD7)Q3REL;<IOMGD2U3X(1/`J)EJST
MIQ(Q$8.]7E%J;D-*JI7J@Y=Y/DRB!W*_.#RTR(MK8GYGS6L+W6.&#$&U5!6P
MF-.'O#C1JZ'''VU&5.CNH]ZM]%=Z]6NTK7T1Z5VZC0V+13.OI&+CI6M:CQ)]
M,)Q\(U_47Z[O*+AJ'$]FF0`\F(\\:D3S"\JA.4(?(;E>0JO7L2#W:!$5%`US
MVO8YG7U"*9J(B+LFWQ7[;]SI)TST'_):$_DJ^A46OOF\?XI_SC]F,M_ESY9,
M096>0W)[(XS.15/D0GOD`'TM>1KE@)NTRJBHY=NG^1=_6BCI-TT4J7N2A_-7
M_$CWWS>/\4_YQ^S'8_S%\KX7W#/(;DLKY+I+H9CVT0[>D;7F0:*D%4+TM'LC
MU7YMU3[-M5CT?Z9J$C9:+R!P?]R'OF\#*J>GXI_9C$L?-#RM$)BM\C>2!%(,
MSE<ZPAI#0G855&)X:E[E>!$ZUW7;J5$7TWU^4]&^F!,C9J27_,_B1Z;W>98U
M3TOR1^K&.OFAY</>!L7R1Y"&U6")_&SJI7/:=",>3J94*C@-(-$8J?-\RI\4
MU4'1CI:DS]R4?G=_B1^1>[QPJGI^*3^K'JRO-3R\9(C*'R!SI6N>$9`MEUB[
MD[)'"8U74C^M\@D=S5:BJN[D_E]!Z,=+%"0LM(#W%V?_`%(]-[O)P-4]+NTC
M]6-YX^^HYY:X7.JYUOR5%SN&0@W&QW,J:NL(]B)"N<<3[.M@UMM4RFC;T-<,
MJ[*N_2J)ZQR^_#STONS!13TJZ&I."7&EK.E1R]%1*2#ECEG%TQN6\TY!+JG$
M<0H#$>(`.&?DBP]XQ^2&&^3?&E=G^*H^ODI(?59-C4PXS6.-Y#'$T\BO.\>S
M9,4X"-/%D-:C3QWH[9'(YK>%M^;'N_3S<[NW[JF:,VG!DXC&2AV8#$`X'#LC
M95JN#-RI`^V9J&8[##C=1&,C!I"#2$&D(-(0:0@TA%9#ZI%J<_EM;Q;!P9T6
MLP3"X=55R7$1B!DQ2SY'0K51&-=*F%54_KN=LOHBZ[Y^&NF:_P!-$.H]%3U<
MXXJ7;ITR\TCVSC5V[UDWA".P>82PB/20J'B>P,L@JDEMA)9.#U1F%<Y);'*!
MI'M9[!`M1&/W$C4:FZIMKH$LI[8CJI:8[QR%[HNT\3CC*CU(J(,+R-10E()4
M:WK23VV]#G*U41FWJ]-E\T!OTA,SP\^$4IA/I0I7&/#7+W/4\=)Q'@E[EBAE
M2X=K/@OC1*.M9WQ[!O<CF/CT=:+J8J]ON(5Z(O0UWKJ(;BWKM/8R5#<-<VPZ
M1ZFDK</<&TG49]N0S,7M)1UE>L-4R"HGC(R\IRB1K$/I`<N70(\GD#E_#L-5
M4:[\,Q:EMLOEQ6.5J%C)82C8M`"J#8B?((S$5/E5/CK0UW^*JSL.J;LMJ?>;
M29!;SB6PKO"4I49'O,29G958ZD%]Y"`>S$CSX0HDSZ,L%(QD@^0=BXY1JQJ6
M7&T(\="N8X2O<P.3@*YBM5-T147T^.VL`GXK[BAP<ZQL<ONJ5`^<H/S16.Q3
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M5'=1@D=U%%*@W1JX4APWIW`&+$LWL<OQ<U$1=]DUR5\5="R[;+3><JA-2\QW
M%*4S!GVX>&,3G9JPA^HI1BE,C/C$_NN+(G\&D(-(0:0@TA!I"#2$5=/JC/<3
MS`RV*(8GG+A&'#1A%&PBL'CX9#31#/:3HE-(BM1$:JO3=NR[Z^@7PW`(Z64Z
MTXGVES#RF-5;L);O)(S<2`>[2/IAB"&(09Y8R&=\L>0SL#]H,]DU6PR]@?;&
M`CG/`Q416[-:B+LGP3>W,#AY:LS@/$Y>2>?=E$:4=(F<HD+\(O":T\E;R1E>
M<+-J.&,<F,KI]A`D&A6^=6\)C2$QRFEHQCH]5![O\=,8G4-SU`!W<ZR#T3UB
MZQ(V!2C;=D4V[N]Q)UJ2)MTP/$@XE9$],\CCV3DUAV^;J.?53%,#C+CW8CSQ
M9#PS!L2X[QZLQ+!\>J<5QFG`V/74E)!!`@1QHWI5W:"U%+(*OS$*]7%*]5<]
MSG*JZX)N-RN5WK5W&ZONU%<XHE:W#J4K/"9R`X`1LYEAFF;2U3I"&P,AQ\8V
MS5G%:#2$&GC'AAM/DAXK\4>36+OIN0:AC+J"U7XKFM;'CAR?%9JILPL&:H]Y
ME>5Z_P`1"D=R,=BJBM:[9R3/9>_-Q[#N2;C8WE!L&:VB3RW!(@ZDY$R)TF4P
M9'A&-N=HI+LSRWD@.RP4,QQX^:*LW.O!&:^.')EUQ_FL$3)$)`V%):UX9#X>
M2T!'=%=DN/F*YR,CF01!S8Y$_ABHX;T^5O5]'M@[[MG4+;E-?;:H<SF(2XV?
MM$+F)A21D.PD">$:JK[=46RIY3Z$CTAI(G,B>?FB23Z/I`EYDY9,!'=,CC*M
M,[N-?UB([*8J$#UEW(5$>U7;JJ_'XZTE\5`"-I6I`,_\S?/Z!B2;-2$W"JTX
MI(&,6"]<-QL2#2$&D(-(0:0@TA!I"*P'U-8ZG\Q<I*0S!#BXYQXP+S-:X"&-
M1#(-I&=+U<BO&B;*K4>KMMT7;?Z#_#8E/^E=.N?I"H=^<QJK=1UWM0/]VD$=
M^K.<-,X_P6ZY5S_"^)\<8T9LQR<&.0SNCDZH7>,W\7L"*-ZM0-:$9I+^EKD:
MT:)U^J.79^[;W2;6VW5[EJ#-NG9)3C@5GT4`'MUE,N^,/24CEPJ44B,%*/S8
MGYHM[\;X#C7%^$8K@&(065^.8E31*6K`UJ(YPHHU:25(?\2S)QU><Y%]7F(Y
MR^JZ^6ETN];?[F]?+BI3E=5.J4M1G/,D9\!D.Z4;HIF$4M.EAL``"6''QC>]
M6D58-(0:0@TA'"INFRZ0RB/SZBWC]&YBX(N<HJX2OSSBD$S+<>D!`TTN73"$
M)<MH4^9CR1Y]-'4S![[))C#=LJJNMQ=#-[N[*WQ3A]PBS5CJ6WDSD,?45G+T
M5R,SP)C`[@MZ:VB6X@#VE(P/EQ^2(]/HZ]U.7>7D.SI>3CVM.)5:FZA+DP6L
MV5%^1J]I5Z%3?UWUOOXJ5%.V[4#+EKN#RD]N+<P#WR,QW1&=DH+;CK:I:A/+
MQBP?KB*-B0:0@TA!I"#2$&D(-(16*^IF5H/,/*S/<+H%A.$/)W$?WF!?3QT.
MZ+]VX;E00]]G;]*^J;+KOWX<)GI6P$^MSG?*9G#RY1JK<Y(OCTOJ(C;/I4XB
MF0>4$_([$+%+A7'5[<@;U#D@%87TZ)0QS",U$;WFULX[-TWZ41=E]=]6GQ)W
M`4?3UJW4ZU!+UR2R1P6A#9>)[R'$@&6`RSB[VJPERZJ<F9-).D\#,2/FGPBR
M0U.E-O5?C\?YUWUP;&RHYTA!I"#2$&D(-(1C3(L>=$DPI8V&BS`%B20D1'#-
M'D,<$PGM7=',(-ZM5/M1=`ZXRI+S1DM*DD'LD08\*0L%)R((B$?Z:.*"P?R@
M\G<+8A.K#8MCCJ*5B(9`P<X)'BN,JIUL::*%KAHNRN8G5\-M=:]>[VF_].=M
M7"8+KZ^<N7U^1RR!^#AC/$$YQ"MM-)8NE8PE,D)5@>W'S>:)P=<E1-H-(0:0
M@TA!I"#2$&D(K(?4YB-+Y8YOT3%`0V!X*Y4(-A`J\-2UK!(]?O([GH3='-5%
M5VR:[\^&TC_3"EG@!6J_V@9QJW="97AY>,RA`'?E/S"%3^D38`A\ZY[3O+&<
M>?Q7(>SMC(+>16Y94ODB$I/4K6-F_#=51&K]B:PWQ/TR?Z,MKR22I-S>)'X*
MD&1\"<CD8O=H*2FM=8$M"1@>W[NZ+#:KLFN&R9"-BPBW)_D5PEPO.K:WE3DS
M%,&L+F.2950;VP[$N=#$9(SY08XQE*H$D[C1RHC5<BHBJJ+M(+%M3<^YFE/V
M&@J*IE"M*BVG4`K.1.0,L9$SBQJ[E0T.%6X&SPG/'P`Q,?/&WD9P=S!,E5W&
M7*>$YK90QN-)JJ6ZC$MP@'Z$D.JCN#8/CC<FSB-&K&?:J:7W:FZ-M(2Y>[=5
MT[:S(*6V4H_.RCVFN5#5X4SJ'%=@./FSC;:'E'C[*,NR7`L?S+'KC,\,0+LL
MQFOL02+B@21LT2V,-CU(!%(Y&NW_`&'.1KME5$U85%HNU)1M7&KIW&[>_P#9
MN%)"%_BJ(DKR=\5FZJG==4RVH%U/K`$$I\1PC?7NZ6J[;?;_`&KMK&K4$)*C
MD/N[HK$RQA-\:YAXOS'++[!<6SW%+[,,6<9,BQNKN8DNXJ/;F2-(]U#$12(D
M:4Y!E5O4@R*C7;*NLS6;?OMMH&KI7TE0U;GI:'5-E*%3&H24<#,8CM&.44&Z
MNE=<Y32TJ<[`02(48B(YBHJIMNU?LV]'(J?TIK#*5I$^&7#&>$L>V+B:ABDR
M5#=KWR%\:./<LO*>]Y2XMQ?,!&&+)HDFWJ(5S[D06J$=T0*)(=*"%41&G<KV
M(J)LGPU+K?LO?5YM[=1;;=<JBU@?NR$.+;`.>C,`'NPC'N7*U4KI:?=:;?XB
M8!\L;_0\S<5Y3BUKF^.<BX3=XA1@+)N\CK<CK9553`CC4QR6TH<A65O:$BN5
M#="[:Q%58;Y05R+;64=2W<'#)+:FE)6HG`!((F23@`!C%9NMI'DEQIUM32?6
M(4,/''#RQ@W'//#./8]C>77O*F`56,9BA'8I>S<GJ@5F1M$U'E6EEOE(.Q[#
M?0O:ZNV[T=LOIJM3;9W'65CMOI*"K<KF"`XA+2RMLJ!*0M.F:"H`E(5(D`D3
ME'JZVC;:2\MUL-+]4ZA)7XIGCY(XQ'GOA;/;=E#AG*O'^371&O>*HI\JJ)EH
M9K$<KUCP!2EDG1B-55Z&NV1-U]/77MQVON:T-%^Z6ZNIV!FMQE:4#Q)&$\A'
MX:N%`^L-LO-J6>`(G\\8>3>1?`^&W,_'LIYBXVQ^[JRH"SJ;;+Z6%85\A6#)
MV)D8TQI8QD85JJQZ-<B.3=-5*+:.[+G3>V6VV5K](4ZM:&G%(TSE/4$D2GA.
M<IQ^G*^@944//M)6G,%:01X@F8C,K^>^%;;&;/-*WEKCF=B-+*CP;?)(V7T9
M:6LFR^GVD2?8-G>WBR9?5]TQZHXFR].^RZI.[8W,S7HM;]!5HN2TZDM%EP.*
M3GJ""D$IEC,"4$5]`ZT7FGFU,IS4%)*1V3,Y"?C'52^0?!>13H]91\Q<8VMC
M,*T$2#!S?'3RY1G]*,#&`VP4D@KU>B-:Q%5V_HFJU3M#=E$T7ZRVU[;"1,J4
MPXD`#B21@._A!%=0N?9O-*/<M)^F%@ZV?VV_';]I/C_)\=1KG-?63G+,9]GC
M%SJ3VB*ROU-B31^8>0+%8UD=F#86V:=7?,X#ZEQ7=+>E?O8Z`1R+Z^B_#TUW
M[\-1U]-DL*'[H5+DCVD_)E&L]W!2;HDI!)4GZ(1OPNY<@\,>4&%91<3$%C\F
MU7$K*6<2A&S',PCMJDG$1RL8)E=:'CR"O17=:,<N^WHLQZQ[75N7IY5T5,@N
M5].@.M=LVU!2A@/J!0\L6.W:E-%<V]?V9F#VX@_3%LGJ5PT7Y5WV^'PVW^SU
M77S/620`<PX`?(J-M@A6E2?5,0L>;6.T&6_4%\1,:R>FA7V/WM56U=U3VD9D
MRKM($C)LB4L.PBO7HD@(C?V7(K?Z==1]):RLMO13<==0/.,5;=2XI"T'2I)"
M,)'@3$,W$AIV^4C;R0IHG$'(X'LC2O/SB'C[Q?S[QQYEX'QJJXWR=,XD5LB!
MBX6UE=8I5+5SA/\`8A>T(WS8T@T*4UB(V2$J(]%5-UR'1K<UVW[9KOM#>=2Y
M7VWV`K27CJ6APXA*5'[X>ND&9]&>4XI7^AI;14TM9;TAITN!.'8HR/R&%:\0
M2M__`$9\TV*$05("9)W1$1ZL+?T"HB[;;?>.<KM]UZEUB^H:$#H1M?B\E\X\
M9*#P`/<-`T^)G.*EE4/ZCKQ@$)2D^,SQ^B)(/(CE&+PUPIR/R08H&R,;QJ:6
MH88C6LD9#-1M=CT;[7.4]S+`BHB*O3NOV:T3M#;[NZ]S4FWV`5*J'0%2Q(0/
M262.P(!,SA$FN=5[#0.51PTIPX8DR'RF*]'#\P'CGDGBMY,R<ZI[NPY%RS+(
M7+%+!OJNPMJ"BR">ROC$MJJ+++81UL:4Y9Q.\Q%;+$Q'(UW2B=H[F-7O>W;A
MZ>IHG&;=;Z9EVB=+2DH4NF0`H)<4-)!"2/1.(XRG&O:0FU5-/=%.)<4\LA:0
M0=(5A.0Q$ISQBSN)Z/$-R.8]KD:YI&?,Q[7+NQ[%3?=KF[*B_P`^N!"I2D?O
M!)84H'`D3$Y89]D;0)2532)MD`@]\5S7Y[XRX!YM>5<GR=Q2)EF-SLDM(V-0
M9F&/S`<.\2^:<TQL-B],-ZPFJU3*U555VZDUV\]8M]7WH[MA'3UY=/<$H7SE
M!X-:\%:9$D3TYD3.4:V-3:J?<%8J](UXID9:@,1&GX6&BR-OG;R'P;BM[B7C
ME*X=M*^M%-B'CUA[G\:Q@M/$B"DDE"6<.9$L)(PH\CX,8G:<K>M&K?W^IJZ9
M&QK)NZJ:J^H3-T;+RTJ0LAO4<"4_D@ZIDD3C\L,M<VXU%`VM-`MDXG!)\`<X
M\CE"10UWCA]-B=E(1GQ<%CR5+R<!8KI22<>!R?42;81H0FM?*$:`QZ*-%ZG[
MJB)N[?64L[%RJ=W]0FK2HHNAJ*0M$$)/,315)1)7#T@(LZPLHL=I54#]SK5/
M/*2NS&-IYKR;QHY7Y'X.JO!+!;2HY0AYQ!F2['&L9M,;B##'EP'U17Q)+U>A
M*TK"2#2VC"$<5KVE([J1B8;:5%OFP[=OJ^L-8%[>=M:^4AYUMTJ=6"A`24DR
M*5$*T>M,8`<;BK?M-74,-[=1IJ]8Q`5EQ^2<XYE93Q%COEMY6DYEX$RSGRM-
MGV0QZNJQ.C)<%I+%ERPLJSG,%,@=H,QB]MCW.5OILOKKUZW[DK.ENW%;2O5/
M9Z@6Y(=4MP,I=*DN$H23BLITIFG$@J$XJ!^WHNE4*^F<?4`F<DDC,=D+!Y$2
M.&KCP+OLGX9X+R#@NJMN;L2AVV/Y+CAL=N;2RJ(LY(]NBGE3_?U?MYJB"5'H
MQA$(-$1455BG3S^J*7K4RQN>[,W>O%G>"'FGN<$S97)&H"25`@8<,"<(R-P]
M@387'*!A5.R5MZDE"@3Z8R3Q^XPB_+V5>!V4<$TM)PM@\Q_/KPX=$?88[C>2
M03I?1D@)D:V*RI*PK#WQ1&0#!#*1TES'CZ417)/=F6;K/;]YKN&]JDG8"U/!
M:7WFEH+:@L(D`9C3-)),@`#.,7<%6%VB1[`@INLTR*0H',:L,1E.'Q_D_P`Q
M/\1E/_PI^$_ZC(_[C_\`2O\`R!_Q/WW]_6C_`'CL#ZE'_P#9_@_R?UO^#^C$
MFY5?V.?RDO+_`&]V<,/^J&1PO*W)V"<78N(\=K)[*O8804KBL0H',V=W5]=U
M3X(U$]-;T^&=1/3KE'[-NJ<,^\R&,1W=[BF[FV1+U?HB.:2<DI7I(:-SA(*M
M8\S611R02I!2'+V41Y(Y6%3=A$<J,5F^_P`%3H;4@@H.@H(((.(*2)*$AQ(G
M+OB(NK<5Z:#)P92BQ_\`3D\RZOFS"*[B'.;P'ZNX+!?6Q32GJ)V>XU3M[,>T
M@E*NTZ]J(;1CL1M52/1K9.RM(_H^?77#I74;/O;FX+4VH[8JUZA+$,+*IZ5@
M#T0I1DF<L].8$]G[;OB:UA-+4%(JP,.\#'+ME'M>7OB7S=R]S=Q3S=P?G.#X
MID7&M(M?"?ET:PD/B6@+2?91+.&$%3<UL\73/<UXI`VHUS$_:1WICNG/43;F
MV=IW#:&Z:.JJ+9<'2M984D+$P`1)2D]F<\._**MZM=SJZYFLM[C;:VP<5"9Q
M$L!X&$_Q_P`%O(CE?E?!>2/,SFS&^1JKC>>VUQS"L-IU@5A[`4@$P:':.EQZ
M#`AGDQ@K+7L29$D8&#[@V*[?+UG539.W]OU]FZ86>IH*BX:2X^^^5K&E)0=*
M9KQ*20)JP)F.R+9&W[C5UK55>*A+J&C,)2)8C$=V>?T1B7WB%YB8/Y)\R<Z^
M/G(O$E.WE:<9SAYC"LILV+4R"0Y[X)X9,>M(8SCL(O[T1?G:B+LW=6I[;>I'
M3JY;"M>TM[4-T?50J!!8Y:`9:P-2BL$`!PG!`Q`QSBC4V6^,71^XVAQE*GP`
M=>(`!&6!Q.6(/='J<J>,7F[SYQ)4\><P\E\/SY*\J4=Y<EQBOMJ4;<&@UY0%
M:A04XP6EO#L9#Y,>.Z.`;G-;UF]$VQUBWOTUV?N9Z][<H+EI%*M+7.6E12ZL
M%*5>B?5`,E9^$5G[7?+@R&+DXPI$Q/25#`8Y:0,XVGF/Z8W`%]Q=E%9Q!Q]2
MXCR=(@Q'8YDMC=9*4"SHDJ,20*S:>=9QQBMH@B"(1D=SA.+UM1.E$U5VSU]W
MO17]I_<]:[6V":PZP$(`Y:DJ2`B029B:3BK&6,5*_:EN>II4;:45J927,X2(
MGQEB)C+C#ZN':#-,4XIX]QKD*RK[C-,?Q*EILDLJE9!($VQKH@XCY$<DD()!
M^H8F]3W#8KWHKNE-]DTYN.JM]QW!6U]F;<:M#[JE--K`U(!42)^D)8&4AYXD
M=,A;5.VV\=3J0`99'A#2^$?%;+<'\J_)#F7,V8G:X9RH]K\3AM5;*T&Z1:LM
M2NL8$VK8"N6(QKA+TF*I7NW39J:V=NKJ#;KSTZL.UK?[6W<[<%!XDA+<C.6G
M0J9G/C,QB:.TK8NM56/Z%H=EI.9'=Y(<;Y"\76')/`O)G&6'CJX%OE.*3ZJE
M%(:VOJVSB$%(",SHL=Z11F('H4B,=TJ[J5%VU!=I7EFR[MM^X+AK<:I*I#BO
MOEZ4F9`F<R.^+^OIC44+M,R$I6M!$1UVW@IS)8X'X.8LLC#"3.!,@N9O(S9$
M^26`"!>YA6Y3TU325ZMR#VT.$^*0:M"UY7(J;LUNQ'6+;R;QN^O+58*2^):5
M2R`#B76FULI+A"L$R<4K`3F`9@3$1Q>WZWV2@IT*1_XZE$Y'`@SGPQGV1+77
M8U14Y7R*BBIZLQ51"DKJN%!*1F^W00D4`7N;Z)NBJJ>GVZYOJ*FX/HT5+[SR
M=1,E+4H`8R"052GEG$N#3*9<M"4D<0`(B</XT^;O%//O-?+7`$GAL\/EC)+.
M<Y,SGV1CLI)4QMI""2"D`/L["/+<YKU:8C'HF^_KKHW^ONF.Y]CV;;>\A<T5
M%L20"PA(&(D9F9GD)&0,1%VVWZEN#U9;2P0]GJG/MPQ`\\\(]WE_@_S@\AO'
M/+>/^7XG#I,W3/,(O<.%B5C-JXQZ:J2S'D3;B=*%*A!.U\H+XW0C7.'WD7YN
MC?$;9W/TQV5OQB_;85<S9O9JA#O/2@KUN-%#82$@'25'TIS(&1BK545]N=N4
MQ6!E#X6@@I.$@H$\3P$*AY$^&9>0>%./X_'59CN-<Y\60,8D8W?U+8]`R?:5
MD.KCW,,US&B"+TFDP&R8IY"+T2`M5=D>_?&;&ZF-6+=->]?UU-5M&Y<Y+C)4
MI7+"]7+4VDG"1*=0Q&F<7%RLIJZ5L4J6VZMO3C*4Y2GWPM'L_+/_`!/'/_8#
MV/[Z;_\`0'_4?^4_T#^_^Z_NZA_,V)]2K_\`:ZN'\G]7\?OB]T7?ZS?V6GCZ
MW;G$5GU:N%+^!GF/<YU\"7,Q')ZFFP[*)<<2.;29'5$E,J36"JG4&';U<E!@
M*BHU)$=S%5'/9OTA\,6[:,4%5LFH4$W`*YK4S+FB0*@F?K%,BH@<)]AB+;SM
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M<.&'`*Q.6K(1/+3O)"6A3W4*YH$@I"2<.^4\>^)6,$\LO'#D@`CXGS1Q],<7
MH1($^_BX_<L>]'*C#4V0/K;,;U5JILHO54795VUSK>-A;VL+I;NUKK&4IS46
MU*3XA204D=X,3%BZ6^I2"TZB9X$@'S'&'"!."0,9HYA'"5C2B*$C"B*-Z(YA
M!D8KF/8]J[HJ*J*FHD3I<+2L'4YCB/$9B+Z8(F,C';KV/8-(0:0@TA!I"#2$
M&D(-(0:0@TA!I"$HYMZ?TJS_`+GZ;]'Y9G]?ZO\`>_33HV;U?G/VW\1^`[?O
M.CY^KIZ?7;64LNKWK3:/;)\T?RNGG9'[/5AJ^B<6=QE["Y/E2E_>3Y>8]:6/
MAWRBIWR?^1_QFP_#?T)['NW]?Z;_`/L1^2N][UO<_"OS9_F'M^O?M]O[CM_L
M?)MKZ/[7]\^XV.;[^]02]K]UZ\OO>7^OC*-37#D\_#V.?X'-^F$I/^6^@/3^
M4>KJ;T=G]6.W_4Z?>][[O;^SW/3?;?4E9]Z<P3]NEW^[Y9=T6"^7I,N5Y-<X
MPY'X#^"-Z?RKT_BTGKW_`%(]KU_)U=ON?>]S?X]'W?PZ?MU=GWA]][5*8R]B
MG^CC%$:)\/)J@E_AO;B=O\'Z/;_-^(?FKL;=LW3T>Z^^]O\`[OKU;]7V:NJC
MWC(:?;_5/VOL,LCE/Z8\>T:?2G*8SU]OX.,6V_"OVG_JIP/['M>U_3RG[?M_
MQOV^^Y^[[?\`,7^<>V[O5V^[\O1MV_N^C7R\W]S/Z[N?-GK]I7.>B?K?[OT/
MS<(W5:)>[&=.6@=O?VX^>'1:BL9&#2$&D(-(0:0@TA!I"#2$&D(-(0:0C__9
`
end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>5
<FILENAME>g156743ex5_1pg002.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 g156743ex5_1pg002.jpg
M_]C_X``02D9)1@`!`@``9`!D``#_[``11'5C:WD``0`$````9```_^X`#D%D
M;V)E`&3``````?_;`(0``0$!`0$!`0$!`0$!`0$!`0$!`0$!`0$!`0$!`0$!
M`0$!`0$!`0$!`0$!`0("`@("`@("`@("`P,#`P,#`P,#`P$!`0$!`0$"`0$"
M`@(!`@(#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`P,#
M`P,#`P,#`P,#_\``$0@`2P""`P$1``(1`0,1`?_$`+\```$$`@,!````````
M```````'"`D*!`8!`P4"`0$``04!`0$`````````````!@,$!0<(`0D"$``!
M!`$#`P(#!0,)"0$````#`0($!08`$0<2$P@A%#$B"4$C%187,C,D46&A0E)B
M5"4UP7)C-%4W=Q@X&1$``0($!`,#!P4-!0D``````0(#`!$$!2$Q$@9!$P=1
M87&!D2(R%!4(H;'!4C/P0F)R@I*BPM(CTS06T4-4)1>R8W.#L\,D-3;_V@`,
M`P$``A$#$0`_`+B7FOYC5/B]BL"OJ843(.3\O89,6HY3BK!KH0G]B1D=ZR.0
M9W0`R%[00M>-9)D<G4UC'JFU^E'2ZLZD7)Q3REL;<IOMGD2U3X(1/`J)EJST
MIQ(Q$8.]7E%J;D-*JI7J@Y=Y/DRB!W*_.#RTR(MK8GYGS6L+W6.&#$&U5!6P
MF-.'O#C1JZ'''VU&5.CNH]ZM]%=Z]6NTK7T1Z5VZC0V+13.OI&+CI6M:CQ)]
M,)Q\(U_47Z[O*+AJ'$]FF0`\F(\\:D3S"\JA.4(?(;E>0JO7L2#W:!$5%`US
MVO8YG7U"*9J(B+LFWQ7[;]SI)TST'_):$_DJ^A46OOF\?XI_SC]F,M_ESY9,
M096>0W)[(XS.15/D0GOD`'TM>1KE@)NTRJBHY=NG^1=_6BCI-TT4J7N2A_-7
M_$CWWS>/\4_YQ^S'8_S%\KX7W#/(;DLKY+I+H9CVT0[>D;7F0:*D%4+TM'LC
MU7YMU3[-M5CT?Z9J$C9:+R!P?]R'OF\#*J>GXI_9C$L?-#RM$)BM\C>2!%(,
MSE<ZPAI#0G855&)X:E[E>!$ZUW7;J5$7TWU^4]&^F!,C9J27_,_B1Z;W>98U
M3TOR1^K&.OFAY</>!L7R1Y"&U6")_&SJI7/:=",>3J94*C@-(-$8J?-\RI\4
MU4'1CI:DS]R4?G=_B1^1>[QPJGI^*3^K'JRO-3R\9(C*'R!SI6N>$9`MEUB[
MD[)'"8U74C^M\@D=S5:BJN[D_E]!Z,=+%"0LM(#W%V?_`%(]-[O)P-4]+NTC
M]6-YX^^HYY:X7.JYUOR5%SN&0@W&QW,J:NL(]B)"N<<3[.M@UMM4RFC;T-<,
MJ[*N_2J)ZQR^_#STONS!13TJZ&I."7&EK.E1R]%1*2#ECEG%TQN6\TY!+JG$
M<0H#$>(`.&?DBP]XQ^2&&^3?&E=G^*H^ODI(?59-C4PXS6.-Y#'$T\BO.\>S
M9,4X"-/%D-:C3QWH[9'(YK>%M^;'N_3S<[NW[JF:,VG!DXC&2AV8#$`X'#LC
M95JN#-RI`^V9J&8[##C=1&,C!I"#2$&D(-(0:0@TA%9#ZI%J<_EM;Q;!P9T6
MLP3"X=55R7$1B!DQ2SY'0K51&-=*F%54_KN=LOHBZ[Y^&NF:_P!-$.H]%3U<
MXXJ7;ITR\TCVSC5V[UDWA".P>82PB/20J'B>P,L@JDEMA)9.#U1F%<Y);'*!
MI'M9[!`M1&/W$C4:FZIMKH$LI[8CJI:8[QR%[HNT\3CC*CU(J(,+R-10E()4
M:WK23VV]#G*U41FWJ]-E\T!OTA,SP\^$4IA/I0I7&/#7+W/4\=)Q'@E[EBAE
M2X=K/@OC1*.M9WQ[!O<CF/CT=:+J8J]ON(5Z(O0UWKJ(;BWKM/8R5#<-<VPZ
M1ZFDK</<&TG49]N0S,7M)1UE>L-4R"HGC(R\IRB1K$/I`<N70(\GD#E_#L-5
M4:[\,Q:EMLOEQ6.5J%C)82C8M`"J#8B?((S$5/E5/CK0UW^*JSL.J;LMJ?>;
M29!;SB6PKO"4I49'O,29G958ZD%]Y"`>S$CSX0HDSZ,L%(QD@^0=BXY1JQJ6
M7&T(\="N8X2O<P.3@*YBM5-T147T^.VL`GXK[BAP<ZQL<ONJ5`^<H/S16.Q3
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M5'=1@D=U%%*@W1JX4APWIW`&+$LWL<OQ<U$1=]DUR5\5="R[;+3><JA-2\QW
M%*4S!GVX>&,3G9JPA^HI1BE,C/C$_NN+(G\&D(-(0:0@TA!I"#2$5=/JC/<3
MS`RV*(8GG+A&'#1A%&PBL'CX9#31#/:3HE-(BM1$:JO3=NR[Z^@7PW`(Z64Z
MTXGVES#RF-5;L);O)(S<2`>[2/IAB"&(09Y8R&=\L>0SL#]H,]DU6PR]@?;&
M`CG/`Q416[-:B+LGP3>W,#AY:LS@/$Y>2>?=E$:4=(F<HD+\(O":T\E;R1E>
M<+-J.&,<F,KI]A`D&A6^=6\)C2$QRFEHQCH]5![O\=,8G4-SU`!W<ZR#T3UB
MZQ(V!2C;=D4V[N]Q)UJ2)MTP/$@XE9$],\CCV3DUAV^;J.?53%,#C+CW8CSQ
M9#PS!L2X[QZLQ+!\>J<5QFG`V/74E)!!`@1QHWI5W:"U%+(*OS$*]7%*]5<]
MSG*JZX)N-RN5WK5W&ZONU%<XHE:W#J4K/"9R`X`1LYEAFF;2U3I"&P,AQ\8V
MS5G%:#2$&GC'AAM/DAXK\4>36+OIN0:AC+J"U7XKFM;'CAR?%9JILPL&:H]Y
ME>5Z_P`1"D=R,=BJBM:[9R3/9>_-Q[#N2;C8WE!L&:VB3RW!(@ZDY$R)TF4P
M9'A&-N=HI+LSRWD@.RP4,QQX^:*LW.O!&:^.')EUQ_FL$3)$)`V%):UX9#X>
M2T!'=%=DN/F*YR,CF01!S8Y$_ABHX;T^5O5]'M@[[MG4+;E-?;:H<SF(2XV?
MM$+F)A21D.PD">$:JK[=46RIY3Z$CTAI(G,B>?FB23Z/I`EYDY9,!'=,CC*M
M,[N-?UB([*8J$#UEW(5$>U7;JJ_'XZTE\5`"-I6I`,_\S?/Z!B2;-2$W"JTX
MI(&,6"]<-QL2#2$&D(-(0:0@TA!I"*P'U-8ZG\Q<I*0S!#BXYQXP+S-:X"&-
M1#(-I&=+U<BO&B;*K4>KMMT7;?Z#_#8E/^E=.N?I"H=^<QJK=1UWM0/]VD$=
M^K.<-,X_P6ZY5S_"^)\<8T9LQR<&.0SNCDZH7>,W\7L"*-ZM0-:$9I+^EKD:
MT:)U^J.79^[;W2;6VW5[EJ#-NG9)3C@5GT4`'MUE,N^,/24CEPJ44B,%*/S8
MGYHM[\;X#C7%^$8K@&(065^.8E31*6K`UJ(YPHHU:25(?\2S)QU><Y%]7F(Y
MR^JZ^6ETN];?[F]?+BI3E=5.J4M1G/,D9\!D.Z4;HIF$4M.EAL``"6''QC>]
M6D58-(0:0@TA'"INFRZ0RB/SZBWC]&YBX(N<HJX2OSSBD$S+<>D!`TTN73"$
M)<MH4^9CR1Y]-'4S![[))C#=LJJNMQ=#-[N[*WQ3A]PBS5CJ6WDSD,?45G+T
M5R,SP)C`[@MZ:VB6X@#VE(P/EQ^2(]/HZ]U.7>7D.SI>3CVM.)5:FZA+DP6L
MV5%^1J]I5Z%3?UWUOOXJ5%.V[4#+EKN#RD]N+<P#WR,QW1&=DH+;CK:I:A/+
MQBP?KB*-B0:0@TA!I"#2$&D(-(16*^IF5H/,/*S/<+H%A.$/)W$?WF!?3QT.
MZ+]VX;E00]]G;]*^J;+KOWX<)GI6P$^MSG?*9G#RY1JK<Y(OCTOJ(C;/I4XB
MF0>4$_([$+%+A7'5[<@;U#D@%87TZ)0QS",U$;WFULX[-TWZ41=E]=]6GQ)W
M`4?3UJW4ZU!+UR2R1P6A#9>)[R'$@&6`RSB[VJPERZJ<F9-).D\#,2/FGPBR
M0U.E-O5?C\?YUWUP;&RHYTA!I"#2$&D(-(1C3(L>=$DPI8V&BS`%B20D1'#-
M'D,<$PGM7=',(-ZM5/M1=`ZXRI+S1DM*DD'LD08\*0L%)R((B$?Z:.*"P?R@
M\G<+8A.K#8MCCJ*5B(9`P<X)'BN,JIUL::*%KAHNRN8G5\-M=:]>[VF_].=M
M7"8+KZ^<N7U^1RR!^#AC/$$YQ"MM-)8NE8PE,D)5@>W'S>:)P=<E1-H-(0:0
M@TA!I"#2$&D(K(?4YB-+Y8YOT3%`0V!X*Y4(-A`J\-2UK!(]?O([GH3='-5%
M5VR:[\^&TC_3"EG@!6J_V@9QJW="97AY>,RA`'?E/S"%3^D38`A\ZY[3O+&<
M>?Q7(>SMC(+>16Y94ODB$I/4K6-F_#=51&K]B:PWQ/TR?Z,MKR22I-S>)'X*
MD&1\"<CD8O=H*2FM=8$M"1@>W[NZ+#:KLFN&R9"-BPBW)_D5PEPO.K:WE3DS
M%,&L+F.2950;VP[$N=#$9(SY08XQE*H$D[C1RHC5<BHBJJ+M(+%M3<^YFE/V
M&@J*IE"M*BVG4`K.1.0,L9$SBQJ[E0T.%6X&SPG/'P`Q,?/&WD9P=S!,E5W&
M7*>$YK90QN-)JJ6ZC$MP@'Z$D.JCN#8/CC<FSB-&K&?:J:7W:FZ-M(2Y>[=5
MT[:S(*6V4H_.RCVFN5#5X4SJ'%=@./FSC;:'E'C[*,NR7`L?S+'KC,\,0+LL
MQFOL02+B@21LT2V,-CU(!%(Y&NW_`&'.1KME5$U85%HNU)1M7&KIW&[>_P#9
MN%)"%_BJ(DKR=\5FZJG==4RVH%U/K`$$I\1PC?7NZ6J[;?;_`&KMK&K4$)*C
MD/N[HK$RQA-\:YAXOS'++[!<6SW%+[,,6<9,BQNKN8DNXJ/;F2-(]U#$12(D
M:4Y!E5O4@R*C7;*NLS6;?OMMH&KI7TE0U;GI:'5-E*%3&H24<#,8CM&.44&Z
MNE=<Y32TJ<[`02(48B(YBHJIMNU?LV]'(J?TIK#*5I$^&7#&>$L>V+B:ABDR
M5#=KWR%\:./<LO*>]Y2XMQ?,!&&+)HDFWJ(5S[D06J$=T0*)(=*"%41&G<KV
M(J)LGPU+K?LO?5YM[=1;;=<JBU@?NR$.+;`.>C,`'NPC'N7*U4KI:?=:;?XB
M8!\L;_0\S<5Y3BUKF^.<BX3=XA1@+)N\CK<CK9553`CC4QR6TH<A65O:$BN5
M#="[:Q%58;Y05R+;64=2W<'#)+:FE)6HG`!((F23@`!C%9NMI'DEQIUM32?6
M(4,/''#RQ@W'//#./8]C>77O*F`56,9BA'8I>S<GJ@5F1M$U'E6EEOE(.Q[#
M?0O:ZNV[T=LOIJM3;9W'65CMOI*"K<KF"`XA+2RMLJ!*0M.F:"H`E(5(D`D3
ME'JZVC;:2\MUL-+]4ZA)7XIGCY(XQ'GOA;/;=E#AG*O'^371&O>*HI\JJ)EH
M9K$<KUCP!2EDG1B-55Z&NV1-U]/77MQVON:T-%^Z6ZNIV!FMQE:4#Q)&$\A'
MX:N%`^L-LO-J6>`(G\\8>3>1?`^&W,_'LIYBXVQ^[JRH"SJ;;+Z6%85\A6#)
MV)D8TQI8QD85JJQZ-<B.3=-5*+:.[+G3>V6VV5K](4ZM:&G%(TSE/4$D2GA.
M<IQ^G*^@944//M)6G,%:01X@F8C,K^>^%;;&;/-*WEKCF=B-+*CP;?)(V7T9
M:6LFR^GVD2?8-G>WBR9?5]TQZHXFR].^RZI.[8W,S7HM;]!5HN2TZDM%EP.*
M3GJ""D$IEC,"4$5]`ZT7FGFU,IS4%)*1V3,Y"?C'52^0?!>13H]91\Q<8VMC
M,*T$2#!S?'3RY1G]*,#&`VP4D@KU>B-:Q%5V_HFJU3M#=E$T7ZRVU[;"1,J4
MPXD`#B21@._A!%=0N?9O-*/<M)^F%@ZV?VV_';]I/C_)\=1KG-?63G+,9]GC
M%SJ3VB*ROU-B31^8>0+%8UD=F#86V:=7?,X#ZEQ7=+>E?O8Z`1R+Z^B_#TUW
M[\-1U]-DL*'[H5+DCVD_)E&L]W!2;HDI!)4GZ(1OPNY<@\,>4&%91<3$%C\F
MU7$K*6<2A&S',PCMJDG$1RL8)E=:'CR"O17=:,<N^WHLQZQ[75N7IY5T5,@N
M5].@.M=LVU!2A@/J!0\L6.W:E-%<V]?V9F#VX@_3%LGJ5PT7Y5WV^'PVW^SU
M77S/620`<PX`?(J-M@A6E2?5,0L>;6.T&6_4%\1,:R>FA7V/WM56U=U3VD9D
MRKM($C)LB4L.PBO7HD@(C?V7(K?Z==1]):RLMO13<==0/.,5;=2XI"T'2I)"
M,)'@3$,W$AIV^4C;R0IHG$'(X'LC2O/SB'C[Q?S[QQYEX'QJJXWR=,XD5LB!
MBX6UE=8I5+5SA/\`8A>T(WS8T@T*4UB(V2$J(]%5-UR'1K<UVW[9KOM#>=2Y
M7VWV`K27CJ6APXA*5'[X>ND&9]&>4XI7^AI;14TM9;TAITN!.'8HR/R&%:\0
M2M__`$9\TV*$05("9)W1$1ZL+?T"HB[;;?>.<KM]UZEUB^H:$#H1M?B\E\X\
M9*#P`/<-`T^)G.*EE4/ZCKQ@$)2D^,SQ^B)(/(CE&+PUPIR/R08H&R,;QJ:6
MH88C6LD9#-1M=CT;[7.4]S+`BHB*O3NOV:T3M#;[NZ]S4FWV`5*J'0%2Q(0/
M262.P(!,SA$FN=5[#0.51PTIPX8DR'RF*]'#\P'CGDGBMY,R<ZI[NPY%RS+(
M7+%+!OJNPMJ"BR">ROC$MJJ+++81UL:4Y9Q.\Q%;+$Q'(UW2B=H[F-7O>W;A
MZ>IHG&;=;Z9EVB=+2DH4NF0`H)<4-)!"2/1.(XRG&O:0FU5-/=%.)<4\LA:0
M0=(5A.0Q$ISQBSN)Z/$-R.8]KD:YI&?,Q[7+NQ[%3?=KF[*B_P`^N!"I2D?O
M!)84H'`D3$Y89]D;0)2532)MD`@]\5S7Y[XRX!YM>5<GR=Q2)EF-SLDM(V-0
M9F&/S`<.\2^:<TQL-B],-ZPFJU3*U555VZDUV\]8M]7WH[MA'3UY=/<$H7SE
M!X-:\%:9$D3TYD3.4:V-3:J?<%8J](UXID9:@,1&GX6&BR-OG;R'P;BM[B7C
ME*X=M*^M%-B'CUA[G\:Q@M/$B"DDE"6<.9$L)(PH\CX,8G:<K>M&K?W^IJZ9
M&QK)NZJ:J^H3-T;+RTJ0LAO4<"4_D@ZIDD3C\L,M<VXU%`VM-`MDXG!)\`<X
M\CE"10UWCA]-B=E(1GQ<%CR5+R<!8KI22<>!R?42;81H0FM?*$:`QZ*-%ZG[
MJB)N[?64L[%RJ=W]0FK2HHNAJ*0M$$)/,315)1)7#T@(LZPLHL=I54#]SK5/
M/*2NS&-IYKR;QHY7Y'X.JO!+!;2HY0AYQ!F2['&L9M,;B##'EP'U17Q)+U>A
M*TK"2#2VC"$<5KVE([J1B8;:5%OFP[=OJ^L-8%[>=M:^4AYUMTJ=6"A`24DR
M*5$*T>M,8`<;BK?M-74,-[=1IJ]8Q`5EQ^2<XYE93Q%COEMY6DYEX$RSGRM-
MGV0QZNJQ.C)<%I+%ERPLJSG,%,@=H,QB]MCW.5OILOKKUZW[DK.ENW%;2O5/
M9Z@6Y(=4MP,I=*DN$H23BLITIFG$@J$XJ!^WHNE4*^F<?4`F<DDC,=D+!Y$2
M.&KCP+OLGX9X+R#@NJMN;L2AVV/Y+CAL=N;2RJ(LY(]NBGE3_?U?MYJB"5'H
MQA$(-$1455BG3S^J*7K4RQN>[,W>O%G>"'FGN<$S97)&H"25`@8<,"<(R-P]
M@387'*!A5.R5MZDE"@3Z8R3Q^XPB_+V5>!V4<$TM)PM@\Q_/KPX=$?88[C>2
M03I?1D@)D:V*RI*PK#WQ1&0#!#*1TES'CZ417)/=F6;K/;]YKN&]JDG8"U/!
M:7WFEH+:@L(D`9C3-)),@`#.,7<%6%VB1[`@INLTR*0H',:L,1E.'Q_D_P`Q
M/\1E/_PI^$_ZC(_[C_\`2O\`R!_Q/WW]_6C_`'CL#ZE'_P#9_@_R?UO^#^C$
MFY5?V.?RDO+_`&]V<,/^J&1PO*W)V"<78N(\=K)[*O8804KBL0H',V=W5]=U
M3X(U$]-;T^&=1/3KE'[-NJ<,^\R&,1W=[BF[FV1+U?HB.:2<DI7I(:-SA(*M
M8\S611R02I!2'+V41Y(Y6%3=A$<J,5F^_P`%3H;4@@H.@H(((.(*2)*$AQ(G
M+OB(NK<5Z:#)P92BQ_\`3D\RZOFS"*[B'.;P'ZNX+!?6Q32GJ)V>XU3M[,>T
M@E*NTZ]J(;1CL1M52/1K9.RM(_H^?77#I74;/O;FX+4VH[8JUZA+$,+*IZ5@
M#T0I1DF<L].8$]G[;OB:UA-+4%(JP,.\#'+ME'M>7OB7S=R]S=Q3S=P?G.#X
MID7&M(M?"?ET:PD/B6@+2?91+.&$%3<UL\73/<UXI`VHUS$_:1WICNG/43;F
MV=IW#:&Z:.JJ+9<'2M984D+$P`1)2D]F<\._**MZM=SJZYFLM[C;:VP<5"9Q
M$L!X&$_Q_P`%O(CE?E?!>2/,SFS&^1JKC>>VUQS"L-IU@5A[`4@$P:':.EQZ
M#`AGDQ@K+7L29$D8&#[@V*[?+UG539.W]OU]FZ86>IH*BX:2X^^^5K&E)0=*
M9KQ*20)JP)F.R+9&W[C5UK55>*A+J&C,)2)8C$=V>?T1B7WB%YB8/Y)\R<Z^
M/G(O$E.WE:<9SAYC"LILV+4R"0Y[X)X9,>M(8SCL(O[T1?G:B+LW=6I[;>I'
M3JY;"M>TM[4-T?50J!!8Y:`9:P-2BL$`!PG!`Q`QSBC4V6^,71^XVAQE*GP`
M=>(`!&6!Q.6(/='J<J>,7F[SYQ)4\><P\E\/SY*\J4=Y<EQBOMJ4;<&@UY0%
M:A04XP6EO#L9#Y,>.Z.`;G-;UF]$VQUBWOTUV?N9Z][<H+EI%*M+7.6E12ZL
M%*5>B?5`,E9^$5G[7?+@R&+DXPI$Q/25#`8Y:0,XVGF/Z8W`%]Q=E%9Q!Q]2
MXCR=(@Q'8YDMC=9*4"SHDJ,20*S:>=9QQBMH@B"(1D=SA.+UM1.E$U5VSU]W
MO17]I_<]:[6V":PZP$(`Y:DJ2`B029B:3BK&6,5*_:EN>II4;:45J927,X2(
MGQEB)C+C#ZN':#-,4XIX]QKD*RK[C-,?Q*EILDLJE9!($VQKH@XCY$<DD()!
M^H8F]3W#8KWHKNE-]DTYN.JM]QW!6U]F;<:M#[JE--K`U(!42)^D)8&4AYXD
M=,A;5.VV\=3J0`99'A#2^$?%;+<'\J_)#F7,V8G:X9RH]K\3AM5;*T&Z1:LM
M2NL8$VK8"N6(QKA+TF*I7NW39J:V=NKJ#;KSTZL.UK?[6W<[<%!XDA+<C.6G
M0J9G/C,QB:.TK8NM56/Z%H=EI.9'=Y(<;Y"\76')/`O)G&6'CJX%OE.*3ZJE
M%(:VOJVSB$%(",SHL=Z11F('H4B,=TJ[J5%VU!=I7EFR[MM^X+AK<:I*I#BO
MOEZ4F9`F<R.^+^OIC44+M,R$I6M!$1UVW@IS)8X'X.8LLC#"3.!,@N9O(S9$
M^26`"!>YA6Y3TU325ZMR#VT.$^*0:M"UY7(J;LUNQ'6+;R;QN^O+58*2^):5
M2R`#B76FULI+A"L$R<4K`3F`9@3$1Q>WZWV2@IT*1_XZE$Y'`@SGPQGV1+77
M8U14Y7R*BBIZLQ51"DKJN%!*1F^W00D4`7N;Z)NBJJ>GVZYOJ*FX/HT5+[SR
M=1,E+4H`8R"052GEG$N#3*9<M"4D<0`(B</XT^;O%//O-?+7`$GAL\/EC)+.
M<Y,SGV1CLI)4QMI""2"D`/L["/+<YKU:8C'HF^_KKHW^ONF.Y]CV;;>\A<T5
M%L20"PA(&(D9F9GD)&0,1%VVWZEN#U9;2P0]GJG/MPQ`\\\(]WE_@_S@\AO'
M/+>/^7XG#I,W3/,(O<.%B5C-JXQZ:J2S'D3;B=*%*A!.U\H+XW0C7.'WD7YN
MC?$;9W/TQV5OQB_;85<S9O9JA#O/2@KUN-%#82$@'25'TIS(&1BK545]N=N4
MQ6!E#X6@@I.$@H$\3P$*AY$^&9>0>%./X_'59CN-<Y\60,8D8W?U+8]`R?:5
MD.KCW,,US&B"+TFDP&R8IY"+T2`M5=D>_?&;&ZF-6+=->]?UU-5M&Y<Y+C)4
MI7+"]7+4VDG"1*=0Q&F<7%RLIJZ5L4J6VZMO3C*4Y2GWPM'L_+/_`!/'/_8#
MV/[Z;_\`0'_4?^4_T#^_^Z_NZA_,V)]2K_\`:ZN'\G]7\?OB]T7?ZS?V6GCZ
MW;G$5GU:N%+^!GF/<YU\"7,Q')ZFFP[*)<<2.;29'5$E,J36"JG4&';U<E!@
M*BHU)$=S%5'/9OTA\,6[:,4%5LFH4$W`*YK4S+FB0*@F?K%,BH@<)]AB+;SM
MSZGD5[8FPD24<Y<!\XB&>4=Q1Q^@;(X.I8Q!(NY6O$83XTISFNW(A^@C6MW5
MJ;JJM5555ZV0RRXB:\9'$3^[YX@BC(3COJ\EM,?L:O(\:M9]!=5<B%:5LO'I
M4JNL*NVB$4D24R>!PG1BQ6-V>YK4:YJJUVZ+MK\7"CH;M2+MUR:;=M[B=*VR
MD*"AW@SR.([Q'Y2\XA04THI<&13G$V7CK]7)E75UN.^2E#,FJ'VT1G*.&UO6
MZ4KDZ>O)\41[$62-J[DDUA'H5?A$8OQX^WU\,-0U5N7'8+R%4ZSJ-.Z=)GV(
M<.&'`*Q.6K(1/+3O)"6A3W4*YH$@I"2<.^4\>^)6,$\LO'#D@`CXGS1Q],<7
MH1($^_BX_<L>]'*C#4V0/K;,;U5JILHO54795VUSK>-A;VL+I;NUKK&4IS46
MU*3XA204D=X,3%BZ6^I2"TZB9X$@'S'&'"!."0,9HYA'"5C2B*$C"B*-Z(YA
M!D8KF/8]J[HJ*J*FHD3I<+2L'4YCB/$9B+Z8(F,C';KV/8-(0:0@TA!I"#2$
M&D(-(0:0@TA!I"$HYMZ?TJS_`+GZ;]'Y9G]?ZO\`>_33HV;U?G/VW\1^`[?O
M.CY^KIZ?7;64LNKWK3:/;)\T?RNGG9'[/5AJ^B<6=QE["Y/E2E_>3Y>8]:6/
MAWRBIWR?^1_QFP_#?T)['NW]?Z;_`/L1^2N][UO<_"OS9_F'M^O?M]O[CM_L
M?)MKZ/[7]\^XV.;[^]02]K]UZ\OO>7^OC*-37#D\_#V.?X'-^F$I/^6^@/3^
M4>KJ;T=G]6.W_4Z?>][[O;^SW/3?;?4E9]Z<P3]NEW^[Y9=T6"^7I,N5Y-<X
MPY'X#^"-Z?RKT_BTGKW_`%(]KU_)U=ON?>]S?X]'W?PZ?MU=GWA]][5*8R]B
MG^CC%$:)\/)J@E_AO;B=O\'Z/;_-^(?FKL;=LW3T>Z^^]O\`[OKU;]7V:NJC
MWC(:?;_5/VOL,LCE/Z8\>T:?2G*8SU]OX.,6V_"OVG_JIP/['M>U_3RG[?M_
MQOV^^Y^[[?\`,7^<>V[O5V^[\O1MV_N^C7R\W]S/Z[N?-GK]I7.>B?K?[OT/
MS<(W5:)>[&=.6@=O?VX^>'1:BL9&#2$&D(-(0:0@TA!I"#2$&D(-(0:0C__9
`
end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>6
<FILENAME>g156743ex5_1pg003a.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 g156743ex5_1pg003a.jpg
M_]C_X``02D9)1@`!`@``9`!D``#_[``11'5C:WD``0`$````9```_^X`#D%D
M;V)E`&3``````?_;`(0``0$!`0$!`0$!`0$!`0$!`0$!`0$!`0$!`0$!`0$!
M`0$!`0$!`0$!`0$!`0("`@("`@("`@("`P,#`P,#`P,#`P$!`0$!`0$"`0$"
M`@(!`@(#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`P,#
M`P,#`P,#`P,#_\``$0@`2P""`P$1``(1`0,1`?_$`+\```$$`@,!````````
M```````'"`D*!`8!`P4"`0$``04!`0$`````````````!@,$!0<(`0D"$``!
M!`$#`P(#!0,)"0$````#`0($!08`$0<2$P@A%#$B"4$C%187,C,D46&A0E)B
M5"4UP7)C-%4W=Q@X&1$``0($!`,#!P4-!0D``````0(#`!$$!2$Q$@9!$P=1
M87&!D2(R%!4(H;'!4C/P0F)R@I*BPM(CTS06T4-4)1>R8W.#L\,D-3;_V@`,
M`P$``A$#$0`_`+B7FOYC5/B]BL"OJ843(.3\O89,6HY3BK!KH0G]B1D=ZR.0
M9W0`R%[00M>-9)D<G4UC'JFU^E'2ZLZD7)Q3REL;<IOMGD2U3X(1/`J)EJST
MIQ(Q$8.]7E%J;D-*JI7J@Y=Y/DRB!W*_.#RTR(MK8GYGS6L+W6.&#$&U5!6P
MF-.'O#C1JZ'''VU&5.CNH]ZM]%=Z]6NTK7T1Z5VZC0V+13.OI&+CI6M:CQ)]
M,)Q\(U_47Z[O*+AJ'$]FF0`\F(\\:D3S"\JA.4(?(;E>0JO7L2#W:!$5%`US
MVO8YG7U"*9J(B+LFWQ7[;]SI)TST'_):$_DJ^A46OOF\?XI_SC]F,M_ESY9,
M096>0W)[(XS.15/D0GOD`'TM>1KE@)NTRJBHY=NG^1=_6BCI-TT4J7N2A_-7
M_$CWWS>/\4_YQ^S'8_S%\KX7W#/(;DLKY+I+H9CVT0[>D;7F0:*D%4+TM'LC
MU7YMU3[-M5CT?Z9J$C9:+R!P?]R'OF\#*J>GXI_9C$L?-#RM$)BM\C>2!%(,
MSE<ZPAI#0G855&)X:E[E>!$ZUW7;J5$7TWU^4]&^F!,C9J27_,_B1Z;W>98U
M3TOR1^K&.OFAY</>!L7R1Y"&U6")_&SJI7/:=",>3J94*C@-(-$8J?-\RI\4
MU4'1CI:DS]R4?G=_B1^1>[QPJGI^*3^K'JRO-3R\9(C*'R!SI6N>$9`MEUB[
MD[)'"8U74C^M\@D=S5:BJN[D_E]!Z,=+%"0LM(#W%V?_`%(]-[O)P-4]+NTC
M]6-YX^^HYY:X7.JYUOR5%SN&0@W&QW,J:NL(]B)"N<<3[.M@UMM4RFC;T-<,
MJ[*N_2J)ZQR^_#STONS!13TJZ&I."7&EK.E1R]%1*2#ECEG%TQN6\TY!+JG$
M<0H#$>(`.&?DBP]XQ^2&&^3?&E=G^*H^ODI(?59-C4PXS6.-Y#'$T\BO.\>S
M9,4X"-/%D-:C3QWH[9'(YK>%M^;'N_3S<[NW[JF:,VG!DXC&2AV8#$`X'#LC
M95JN#-RI`^V9J&8[##C=1&,C!I"#2$&D(-(0:0@TA%9#ZI%J<_EM;Q;!P9T6
MLP3"X=55R7$1B!DQ2SY'0K51&-=*F%54_KN=LOHBZ[Y^&NF:_P!-$.H]%3U<
MXXJ7;ITR\TCVSC5V[UDWA".P>82PB/20J'B>P,L@JDEMA)9.#U1F%<Y);'*!
MI'M9[!`M1&/W$C4:FZIMKH$LI[8CJI:8[QR%[HNT\3CC*CU(J(,+R-10E()4
M:WK23VV]#G*U41FWJ]-E\T!OTA,SP\^$4IA/I0I7&/#7+W/4\=)Q'@E[EBAE
M2X=K/@OC1*.M9WQ[!O<CF/CT=:+J8J]ON(5Z(O0UWKJ(;BWKM/8R5#<-<VPZ
M1ZFDK</<&TG49]N0S,7M)1UE>L-4R"HGC(R\IRB1K$/I`<N70(\GD#E_#L-5
M4:[\,Q:EMLOEQ6.5J%C)82C8M`"J#8B?((S$5/E5/CK0UW^*JSL.J;LMJ?>;
M29!;SB6PKO"4I49'O,29G958ZD%]Y"`>S$CSX0HDSZ,L%(QD@^0=BXY1JQJ6
M7&T(\="N8X2O<P.3@*YBM5-T147T^.VL`GXK[BAP<ZQL<ONJ5`^<H/S16.Q3
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M5'=1@D=U%%*@W1JX4APWIW`&+$LWL<OQ<U$1=]DUR5\5="R[;+3><JA-2\QW
M%*4S!GVX>&,3G9JPA^HI1BE,C/C$_NN+(G\&D(-(0:0@TA!I"#2$5=/JC/<3
MS`RV*(8GG+A&'#1A%&PBL'CX9#31#/:3HE-(BM1$:JO3=NR[Z^@7PW`(Z64Z
MTXGVES#RF-5;L);O)(S<2`>[2/IAB"&(09Y8R&=\L>0SL#]H,]DU6PR]@?;&
M`CG/`Q416[-:B+LGP3>W,#AY:LS@/$Y>2>?=E$:4=(F<HD+\(O":T\E;R1E>
M<+-J.&,<F,KI]A`D&A6^=6\)C2$QRFEHQCH]5![O\=,8G4-SU`!W<ZR#T3UB
MZQ(V!2C;=D4V[N]Q)UJ2)MTP/$@XE9$],\CCV3DUAV^;J.?53%,#C+CW8CSQ
M9#PS!L2X[QZLQ+!\>J<5QFG`V/74E)!!`@1QHWI5W:"U%+(*OS$*]7%*]5<]
MSG*JZX)N-RN5WK5W&ZONU%<XHE:W#J4K/"9R`X`1LYEAFF;2U3I"&P,AQ\8V
MS5G%:#2$&GC'AAM/DAXK\4>36+OIN0:AC+J"U7XKFM;'CAR?%9JILPL&:H]Y
ME>5Z_P`1"D=R,=BJBM:[9R3/9>_-Q[#N2;C8WE!L&:VB3RW!(@ZDY$R)TF4P
M9'A&-N=HI+LSRWD@.RP4,QQX^:*LW.O!&:^.')EUQ_FL$3)$)`V%):UX9#X>
M2T!'=%=DN/F*YR,CF01!S8Y$_ABHX;T^5O5]'M@[[MG4+;E-?;:H<SF(2XV?
MM$+F)A21D.PD">$:JK[=46RIY3Z$CTAI(G,B>?FB23Z/I`EYDY9,!'=,CC*M
M,[N-?UB([*8J$#UEW(5$>U7;JJ_'XZTE\5`"-I6I`,_\S?/Z!B2;-2$W"JTX
MI(&,6"]<-QL2#2$&D(-(0:0@TA!I"*P'U-8ZG\Q<I*0S!#BXYQXP+S-:X"&-
M1#(-I&=+U<BO&B;*K4>KMMT7;?Z#_#8E/^E=.N?I"H=^<QJK=1UWM0/]VD$=
M^K.<-,X_P6ZY5S_"^)\<8T9LQR<&.0SNCDZH7>,W\7L"*-ZM0-:$9I+^EKD:
MT:)U^J.79^[;W2;6VW5[EJ#-NG9)3C@5GT4`'MUE,N^,/24CEPJ44B,%*/S8
MGYHM[\;X#C7%^$8K@&(065^.8E31*6K`UJ(YPHHU:25(?\2S)QU><Y%]7F(Y
MR^JZ^6ETN];?[F]?+BI3E=5.J4M1G/,D9\!D.Z4;HIF$4M.EAL``"6''QC>]
M6D58-(0:0@TA'"INFRZ0RB/SZBWC]&YBX(N<HJX2OSSBD$S+<>D!`TTN73"$
M)<MH4^9CR1Y]-'4S![[))C#=LJJNMQ=#-[N[*WQ3A]PBS5CJ6WDSD,?45G+T
M5R,SP)C`[@MZ:VB6X@#VE(P/EQ^2(]/HZ]U.7>7D.SI>3CVM.)5:FZA+DP6L
MV5%^1J]I5Z%3?UWUOOXJ5%.V[4#+EKN#RD]N+<P#WR,QW1&=DH+;CK:I:A/+
MQBP?KB*-B0:0@TA!I"#2$&D(-(16*^IF5H/,/*S/<+H%A.$/)W$?WF!?3QT.
MZ+]VX;E00]]G;]*^J;+KOWX<)GI6P$^MSG?*9G#RY1JK<Y(OCTOJ(C;/I4XB
MF0>4$_([$+%+A7'5[<@;U#D@%87TZ)0QS",U$;WFULX[-TWZ41=E]=]6GQ)W
M`4?3UJW4ZU!+UR2R1P6A#9>)[R'$@&6`RSB[VJPERZJ<F9-).D\#,2/FGPBR
M0U.E-O5?C\?YUWUP;&RHYTA!I"#2$&D(-(1C3(L>=$DPI8V&BS`%B20D1'#-
M'D,<$PGM7=',(-ZM5/M1=`ZXRI+S1DM*DD'LD08\*0L%)R((B$?Z:.*"P?R@
M\G<+8A.K#8MCCJ*5B(9`P<X)'BN,JIUL::*%KAHNRN8G5\-M=:]>[VF_].=M
M7"8+KZ^<N7U^1RR!^#AC/$$YQ"MM-)8NE8PE,D)5@>W'S>:)P=<E1-H-(0:0
M@TA!I"#2$&D(K(?4YB-+Y8YOT3%`0V!X*Y4(-A`J\-2UK!(]?O([GH3='-5%
M5VR:[\^&TC_3"EG@!6J_V@9QJW="97AY>,RA`'?E/S"%3^D38`A\ZY[3O+&<
M>?Q7(>SMC(+>16Y94ODB$I/4K6-F_#=51&K]B:PWQ/TR?Z,MKR22I-S>)'X*
MD&1\"<CD8O=H*2FM=8$M"1@>W[NZ+#:KLFN&R9"-BPBW)_D5PEPO.K:WE3DS
M%,&L+F.2950;VP[$N=#$9(SY08XQE*H$D[C1RHC5<BHBJJ+M(+%M3<^YFE/V
M&@J*IE"M*BVG4`K.1.0,L9$SBQJ[E0T.%6X&SPG/'P`Q,?/&WD9P=S!,E5W&
M7*>$YK90QN-)JJ6ZC$MP@'Z$D.JCN#8/CC<FSB-&K&?:J:7W:FZ-M(2Y>[=5
MT[:S(*6V4H_.RCVFN5#5X4SJ'%=@./FSC;:'E'C[*,NR7`L?S+'KC,\,0+LL
MQFOL02+B@21LT2V,-CU(!%(Y&NW_`&'.1KME5$U85%HNU)1M7&KIW&[>_P#9
MN%)"%_BJ(DKR=\5FZJG==4RVH%U/K`$$I\1PC?7NZ6J[;?;_`&KMK&K4$)*C
MD/N[HK$RQA-\:YAXOS'++[!<6SW%+[,,6<9,BQNKN8DNXJ/;F2-(]U#$12(D
M:4Y!E5O4@R*C7;*NLS6;?OMMH&KI7TE0U;GI:'5-E*%3&H24<#,8CM&.44&Z
MNE=<Y32TJ<[`02(48B(YBHJIMNU?LV]'(J?TIK#*5I$^&7#&>$L>V+B:ABDR
M5#=KWR%\:./<LO*>]Y2XMQ?,!&&+)HDFWJ(5S[D06J$=T0*)(=*"%41&G<KV
M(J)LGPU+K?LO?5YM[=1;;=<JBU@?NR$.+;`.>C,`'NPC'N7*U4KI:?=:;?XB
M8!\L;_0\S<5Y3BUKF^.<BX3=XA1@+)N\CK<CK9553`CC4QR6TH<A65O:$BN5
M#="[:Q%58;Y05R+;64=2W<'#)+:FE)6HG`!((F23@`!C%9NMI'DEQIUM32?6
M(4,/''#RQ@W'//#./8]C>77O*F`56,9BA'8I>S<GJ@5F1M$U'E6EEOE(.Q[#
M?0O:ZNV[T=LOIJM3;9W'65CMOI*"K<KF"`XA+2RMLJ!*0M.F:"H`E(5(D`D3
ME'JZVC;:2\MUL-+]4ZA)7XIGCY(XQ'GOA;/;=E#AG*O'^371&O>*HI\JJ)EH
M9K$<KUCP!2EDG1B-55Z&NV1-U]/77MQVON:T-%^Z6ZNIV!FMQE:4#Q)&$\A'
MX:N%`^L-LO-J6>`(G\\8>3>1?`^&W,_'LIYBXVQ^[JRH"SJ;;+Z6%85\A6#)
MV)D8TQI8QD85JJQZ-<B.3=-5*+:.[+G3>V6VV5K](4ZM:&G%(TSE/4$D2GA.
M<IQ^G*^@944//M)6G,%:01X@F8C,K^>^%;;&;/-*WEKCF=B-+*CP;?)(V7T9
M:6LFR^GVD2?8-G>WBR9?5]TQZHXFR].^RZI.[8W,S7HM;]!5HN2TZDM%EP.*
M3GJ""D$IEC,"4$5]`ZT7FGFU,IS4%)*1V3,Y"?C'52^0?!>13H]91\Q<8VMC
M,*T$2#!S?'3RY1G]*,#&`VP4D@KU>B-:Q%5V_HFJU3M#=E$T7ZRVU[;"1,J4
MPXD`#B21@._A!%=0N?9O-*/<M)^F%@ZV?VV_';]I/C_)\=1KG-?63G+,9]GC
M%SJ3VB*ROU-B31^8>0+%8UD=F#86V:=7?,X#ZEQ7=+>E?O8Z`1R+Z^B_#TUW
M[\-1U]-DL*'[H5+DCVD_)E&L]W!2;HDI!)4GZ(1OPNY<@\,>4&%91<3$%C\F
MU7$K*6<2A&S',PCMJDG$1RL8)E=:'CR"O17=:,<N^WHLQZQ[75N7IY5T5,@N
M5].@.M=LVU!2A@/J!0\L6.W:E-%<V]?V9F#VX@_3%LGJ5PT7Y5WV^'PVW^SU
M77S/620`<PX`?(J-M@A6E2?5,0L>;6.T&6_4%\1,:R>FA7V/WM56U=U3VD9D
MRKM($C)LB4L.PBO7HD@(C?V7(K?Z==1]):RLMO13<==0/.,5;=2XI"T'2I)"
M,)'@3$,W$AIV^4C;R0IHG$'(X'LC2O/SB'C[Q?S[QQYEX'QJJXWR=,XD5LB!
MBX6UE=8I5+5SA/\`8A>T(WS8T@T*4UB(V2$J(]%5-UR'1K<UVW[9KOM#>=2Y
M7VWV`K27CJ6APXA*5'[X>ND&9]&>4XI7^AI;14TM9;TAITN!.'8HR/R&%:\0
M2M__`$9\TV*$05("9)W1$1ZL+?T"HB[;;?>.<KM]UZEUB^H:$#H1M?B\E\X\
M9*#P`/<-`T^)G.*EE4/ZCKQ@$)2D^,SQ^B)(/(CE&+PUPIR/R08H&R,;QJ:6
MH88C6LD9#-1M=CT;[7.4]S+`BHB*O3NOV:T3M#;[NZ]S4FWV`5*J'0%2Q(0/
M262.P(!,SA$FN=5[#0.51PTIPX8DR'RF*]'#\P'CGDGBMY,R<ZI[NPY%RS+(
M7+%+!OJNPMJ"BR">ROC$MJJ+++81UL:4Y9Q.\Q%;+$Q'(UW2B=H[F-7O>W;A
MZ>IHG&;=;Z9EVB=+2DH4NF0`H)<4-)!"2/1.(XRG&O:0FU5-/=%.)<4\LA:0
M0=(5A.0Q$ISQBSN)Z/$-R.8]KD:YI&?,Q[7+NQ[%3?=KF[*B_P`^N!"I2D?O
M!)84H'`D3$Y89]D;0)2532)MD`@]\5S7Y[XRX!YM>5<GR=Q2)EF-SLDM(V-0
M9F&/S`<.\2^:<TQL-B],-ZPFJU3*U555VZDUV\]8M]7WH[MA'3UY=/<$H7SE
M!X-:\%:9$D3TYD3.4:V-3:J?<%8J](UXID9:@,1&GX6&BR-OG;R'P;BM[B7C
ME*X=M*^M%-B'CUA[G\:Q@M/$B"DDE"6<.9$L)(PH\CX,8G:<K>M&K?W^IJZ9
M&QK)NZJ:J^H3-T;+RTJ0LAO4<"4_D@ZIDD3C\L,M<VXU%`VM-`MDXG!)\`<X
M\CE"10UWCA]-B=E(1GQ<%CR5+R<!8KI22<>!R?42;81H0FM?*$:`QZ*-%ZG[
MJB)N[?64L[%RJ=W]0FK2HHNAJ*0M$$)/,315)1)7#T@(LZPLHL=I54#]SK5/
M/*2NS&-IYKR;QHY7Y'X.JO!+!;2HY0AYQ!F2['&L9M,;B##'EP'U17Q)+U>A
M*TK"2#2VC"$<5KVE([J1B8;:5%OFP[=OJ^L-8%[>=M:^4AYUMTJ=6"A`24DR
M*5$*T>M,8`<;BK?M-74,-[=1IJ]8Q`5EQ^2<XYE93Q%COEMY6DYEX$RSGRM-
MGV0QZNJQ.C)<%I+%ERPLJSG,%,@=H,QB]MCW.5OILOKKUZW[DK.ENW%;2O5/
M9Z@6Y(=4MP,I=*DN$H23BLITIFG$@J$XJ!^WHNE4*^F<?4`F<DDC,=D+!Y$2
M.&KCP+OLGX9X+R#@NJMN;L2AVV/Y+CAL=N;2RJ(LY(]NBGE3_?U?MYJB"5'H
MQA$(-$1455BG3S^J*7K4RQN>[,W>O%G>"'FGN<$S97)&H"25`@8<,"<(R-P]
M@387'*!A5.R5MZDE"@3Z8R3Q^XPB_+V5>!V4<$TM)PM@\Q_/KPX=$?88[C>2
M03I?1D@)D:V*RI*PK#WQ1&0#!#*1TES'CZ417)/=F6;K/;]YKN&]JDG8"U/!
M:7WFEH+:@L(D`9C3-)),@`#.,7<%6%VB1[`@INLTR*0H',:L,1E.'Q_D_P`Q
M/\1E/_PI^$_ZC(_[C_\`2O\`R!_Q/WW]_6C_`'CL#ZE'_P#9_@_R?UO^#^C$
MFY5?V.?RDO+_`&]V<,/^J&1PO*W)V"<78N(\=K)[*O8804KBL0H',V=W5]=U
M3X(U$]-;T^&=1/3KE'[-NJ<,^\R&,1W=[BF[FV1+U?HB.:2<DI7I(:-SA(*M
M8\S611R02I!2'+V41Y(Y6%3=A$<J,5F^_P`%3H;4@@H.@H(((.(*2)*$AQ(G
M+OB(NK<5Z:#)P92BQ_\`3D\RZOFS"*[B'.;P'ZNX+!?6Q32GJ)V>XU3M[,>T
M@E*NTZ]J(;1CL1M52/1K9.RM(_H^?77#I74;/O;FX+4VH[8JUZA+$,+*IZ5@
M#T0I1DF<L].8$]G[;OB:UA-+4%(JP,.\#'+ME'M>7OB7S=R]S=Q3S=P?G.#X
MID7&M(M?"?ET:PD/B6@+2?91+.&$%3<UL\73/<UXI`VHUS$_:1WICNG/43;F
MV=IW#:&Z:.JJ+9<'2M984D+$P`1)2D]F<\._**MZM=SJZYFLM[C;:VP<5"9Q
M$L!X&$_Q_P`%O(CE?E?!>2/,SFS&^1JKC>>VUQS"L-IU@5A[`4@$P:':.EQZ
M#`AGDQ@K+7L29$D8&#[@V*[?+UG539.W]OU]FZ86>IH*BX:2X^^^5K&E)0=*
M9KQ*20)JP)F.R+9&W[C5UK55>*A+J&C,)2)8C$=V>?T1B7WB%YB8/Y)\R<Z^
M/G(O$E.WE:<9SAYC"LILV+4R"0Y[X)X9,>M(8SCL(O[T1?G:B+LW=6I[;>I'
M3JY;"M>TM[4-T?50J!!8Y:`9:P-2BL$`!PG!`Q`QSBC4V6^,71^XVAQE*GP`
M=>(`!&6!Q.6(/='J<J>,7F[SYQ)4\><P\E\/SY*\J4=Y<EQBOMJ4;<&@UY0%
M:A04XP6EO#L9#Y,>.Z.`;G-;UF]$VQUBWOTUV?N9Z][<H+EI%*M+7.6E12ZL
M%*5>B?5`,E9^$5G[7?+@R&+DXPI$Q/25#`8Y:0,XVGF/Z8W`%]Q=E%9Q!Q]2
MXCR=(@Q'8YDMC=9*4"SHDJ,20*S:>=9QQBMH@B"(1D=SA.+UM1.E$U5VSU]W
MO17]I_<]:[6V":PZP$(`Y:DJ2`B029B:3BK&6,5*_:EN>II4;:45J927,X2(
MGQEB)C+C#ZN':#-,4XIX]QKD*RK[C-,?Q*EILDLJE9!($VQKH@XCY$<DD()!
M^H8F]3W#8KWHKNE-]DTYN.JM]QW!6U]F;<:M#[JE--K`U(!42)^D)8&4AYXD
M=,A;5.VV\=3J0`99'A#2^$?%;+<'\J_)#F7,V8G:X9RH]K\3AM5;*T&Z1:LM
M2NL8$VK8"N6(QKA+TF*I7NW39J:V=NKJ#;KSTZL.UK?[6W<[<%!XDA+<C.6G
M0J9G/C,QB:.TK8NM56/Z%H=EI.9'=Y(<;Y"\76')/`O)G&6'CJX%OE.*3ZJE
M%(:VOJVSB$%(",SHL=Z11F('H4B,=TJ[J5%VU!=I7EFR[MM^X+AK<:I*I#BO
MOEZ4F9`F<R.^+^OIC44+M,R$I6M!$1UVW@IS)8X'X.8LLC#"3.!,@N9O(S9$
M^26`"!>YA6Y3TU325ZMR#VT.$^*0:M"UY7(J;LUNQ'6+;R;QN^O+58*2^):5
M2R`#B76FULI+A"L$R<4K`3F`9@3$1Q>WZWV2@IT*1_XZE$Y'`@SGPQGV1+77
M8U14Y7R*BBIZLQ51"DKJN%!*1F^W00D4`7N;Z)NBJJ>GVZYOJ*FX/HT5+[SR
M=1,E+4H`8R"052GEG$N#3*9<M"4D<0`(B</XT^;O%//O-?+7`$GAL\/EC)+.
M<Y,SGV1CLI)4QMI""2"D`/L["/+<YKU:8C'HF^_KKHW^ONF.Y]CV;;>\A<T5
M%L20"PA(&(D9F9GD)&0,1%VVWZEN#U9;2P0]GJG/MPQ`\\\(]WE_@_S@\AO'
M/+>/^7XG#I,W3/,(O<.%B5C-JXQZ:J2S'D3;B=*%*A!.U\H+XW0C7.'WD7YN
MC?$;9W/TQV5OQB_;85<S9O9JA#O/2@KUN-%#82$@'25'TIS(&1BK545]N=N4
MQ6!E#X6@@I.$@H$\3P$*AY$^&9>0>%./X_'59CN-<Y\60,8D8W?U+8]`R?:5
MD.KCW,,US&B"+TFDP&R8IY"+T2`M5=D>_?&;&ZF-6+=->]?UU-5M&Y<Y+C)4
MI7+"]7+4VDG"1*=0Q&F<7%RLIJZ5L4J6VZMO3C*4Y2GWPM'L_+/_`!/'/_8#
MV/[Z;_\`0'_4?^4_T#^_^Z_NZA_,V)]2K_\`:ZN'\G]7\?OB]T7?ZS?V6GCZ
MW;G$5GU:N%+^!GF/<YU\"7,Q')ZFFP[*)<<2.;29'5$E,J36"JG4&';U<E!@
M*BHU)$=S%5'/9OTA\,6[:,4%5LFH4$W`*YK4S+FB0*@F?K%,BH@<)]AB+;SM
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M<.&'`*Q.6K(1/+3O)"6A3W4*YH$@I"2<.^4\>^)6,$\LO'#D@`CXGS1Q],<7
MH1($^_BX_<L>]'*C#4V0/K;,;U5JILHO54795VUSK>-A;VL+I;NUKK&4IS46
MU*3XA204D=X,3%BZ6^I2"TZB9X$@'S'&'"!."0,9HYA'"5C2B*$C"B*-Z(YA
M!D8KF/8]J[HJ*J*FHD3I<+2L'4YCB/$9B+Z8(F,C';KV/8-(0:0@TA!I"#2$
M&D(-(0:0@TA!I"$HYMZ?TJS_`+GZ;]'Y9G]?ZO\`>_33HV;U?G/VW\1^`[?O
M.CY^KIZ?7;64LNKWK3:/;)\T?RNGG9'[/5AJ^B<6=QE["Y/E2E_>3Y>8]:6/
MAWRBIWR?^1_QFP_#?T)['NW]?Z;_`/L1^2N][UO<_"OS9_F'M^O?M]O[CM_L
M?)MKZ/[7]\^XV.;[^]02]K]UZ\OO>7^OC*-37#D\_#V.?X'-^F$I/^6^@/3^
M4>KJ;T=G]6.W_4Z?>][[O;^SW/3?;?4E9]Z<P3]NEW^[Y9=T6"^7I,N5Y-<X
MPY'X#^"-Z?RKT_BTGKW_`%(]KU_)U=ON?>]S?X]'W?PZ?MU=GWA]][5*8R]B
MG^CC%$:)\/)J@E_AO;B=O\'Z/;_-^(?FKL;=LW3T>Z^^]O\`[OKU;]7V:NJC
MWC(:?;_5/VOL,LCE/Z8\>T:?2G*8SU]OX.,6V_"OVG_JIP/['M>U_3RG[?M_
MQOV^^Y^[[?\`,7^<>V[O5V^[\O1MV_N^C7R\W]S/Z[N?-GK]I7.>B?K?[OT/
MS<(W5:)>[&=.6@=O?VX^>'1:BL9&#2$&D(-(0:0@TA!I"#2$&D(-(0:0C__9
`
end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
