<SEC-DOCUMENT>0000910406-14-000006.txt : 20140113
<SEC-HEADER>0000910406-14-000006.hdr.sgml : 20140113
<ACCEPTANCE-DATETIME>20140113111612
ACCESSION NUMBER:		0000910406-14-000006
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		3
CONFORMED PERIOD OF REPORT:	20140113
ITEM INFORMATION:		Other Events
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20140113
DATE AS OF CHANGE:		20140113

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:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-22818
		FILM NUMBER:		14523732

	BUSINESS ADDRESS:	
		STREET 1:		1111 MARCUS AVENUE
		CITY:			LAKE SUCCESS
		STATE:			NY
		ZIP:			11042
		BUSINESS PHONE:		5165875000

	MAIL ADDRESS:	
		STREET 1:		1111 MARCUS AVENUE
		CITY:			LAKE SUCCESS
		STATE:			NY
		ZIP:			11042

	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>8-K
<SEQUENCE>1
<FILENAME>hain8k-11314tildaxdlaopini.htm
<DESCRIPTION>8-K
<TEXT>
<!DOCTYPE html PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN" "http://www.w3.org/TR/html4/loose.dtd">
<html>
	<head>
		<!-- Document created using WebFilings 1 -->
		<!-- Copyright 2008-2014 WebFilings LLC. All Rights Reserved -->
		<title>HAIN 8K - 1.13.14 (Tilda - DLA Opinion)</title>
	</head>
	<body style="font-family:Times New Roman;font-size:10pt;">
<a name="sd80c5426bf734f03bccf16fa75f4af75"></a><div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></div><br><div style="line-height:120%;text-align:center;font-size:16pt;"><font style="font-family:inherit;font-size:16pt;font-weight:bold;">UNITED STATES</font></div><div style="line-height:120%;text-align:center;font-size:16pt;"><font style="font-family:inherit;font-size:16pt;font-weight:bold;">SECURITIES AND EXCHANGE COMMISSION</font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Washington, D.C. 20549</font></div><div style="line-height:120%;text-align:justify;text-indent:48px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;</font></div><div style="line-height:120%;text-align:justify;text-indent:48px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">FORM 8-K</font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">CURRENT REPORT</font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Pursuant to Section 13 or 15(d) of The Securities Exchange Act of 1934</font></div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Date of Report (Date of earliest event reported): January 13, 2014</font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;</font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div><div style="line-height:120%;text-align:center;font-size:14pt;"><font style="font-family:inherit;font-size:14pt;font-weight:bold;">THE HAIN CELESTIAL GROUP, INC.</font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(Exact name of registrant as specified in its charter)</font></div><div style="line-height:120%;text-align:justify;text-indent:48px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div><div style="line-height:120%;text-align:justify;text-indent:48px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;</font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div><div style="line-height:120%;font-size:10pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:95.3125%;border-collapse:collapse;text-align:left;"><tr><td colspan="3"></td></tr><tr><td width="33%"></td><td width="36%"></td><td width="31%"></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Delaware</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">0-22818</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">22-3240619</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(State or other jurisdiction</font></div><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">of incorporation)</font></div><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(Commission File Number)</font></div><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(I.R.S. Employer Identification No.)</font></div><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr></table></div></div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">1111 Marcus Avenue, Lake Success, NY 11042</font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(Address of principal executive offices)</font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Registrant&#8217;s telephone number, including area code: (516) 587-5000</font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Not Applicable</font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(Former name or former address, if changed since last report)</font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;</font></div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:</font></div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div><div style="line-height:120%;font-size:10pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:679px;border-collapse:collapse;text-align:left;"><tr><td colspan="3"></td></tr><tr><td width="13px"></td><td width="26px"></td><td width="638px"></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:Wingdings;font-size:10pt;">&#168;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</font></div></td></tr></table></div></div><div style="line-height:120%;font-size:10pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:679px;border-collapse:collapse;text-align:left;"><tr><td colspan="3"></td></tr><tr><td width="13px"></td><td width="26px"></td><td width="638px"></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:Wingdings;font-size:10pt;">&#168;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</font></div></td></tr></table></div></div><div style="line-height:120%;font-size:10pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:679px;border-collapse:collapse;text-align:left;"><tr><td colspan="3"></td></tr><tr><td width="13px"></td><td width="26px"></td><td width="638px"></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:Wingdings;font-size:10pt;">&#168;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))</font></div></td></tr></table></div></div><div style="line-height:120%;font-size:10pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:681px;border-collapse:collapse;text-align:left;"><tr><td colspan="3"></td></tr><tr><td width="13px"></td><td width="25px"></td><td width="642px"></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:Wingdings;font-size:10pt;">&#168;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))</font></div></td></tr></table></div></div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div><div style="line-height:120%;text-indent:48px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><br><div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></div><hr style="page-break-after:always"><a name="se2f047b4510f413ab5554931bb4c474d"></a><div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></div><br><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Item 8.01&#160;&#160;&#160;&#160;Other Events</font></div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;padding-bottom:6px;padding-top:6px;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">As previously announced, on January 13, 2014, The Hain Celestial Group, Inc. (&#8220;Hain Celestial&#8221;), as guarantor, and Hain Frozen Foods UK Limited, a wholly-owned subsidiary of Hain Celestial, simultaneously signed and closed an agreement (the "Agreement") with Braunstone Properties Limited, Tilda Rice Limited and Salcott Associates Limited (collectively, the "Sellers") to acquire (1) the entire issued share capital of Tilda Limited and (2) the entire issued share capital of Brand Associates Limited (the "Share Purchase").  In connection with the closing of the Share Purchase, on January 13, 2014 Hain Celestial issued 1,646,173 shares of Hain Celestial common stock, par value $0.01 per share, to certain of the Sellers and their related parties. </font></div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><a name="s19966ceea9044f6888cea8d5a53b4961"></a><div style="line-height:120%;padding-bottom:6px;padding-top:6px;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Item 9.01 Financial Statements and Exhibits </font></div><div style="line-height:120%;padding-bottom:6px;padding-top:6px;text-align:left;font-size:12pt;"><font style="font-family:inherit;font-size:10pt;">(d) Exhibits</font><font style="font-family:inherit;font-size:12pt;">&#32;</font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;margin-left:auto;margin-right:auto;width:91.2109375%;border-collapse:collapse;text-align:left;"><tr><td colspan="3"></td></tr><tr><td width="7%"></td><td width="1%"></td><td width="92%"></td></tr><tr><td style="vertical-align:middle;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">5.1*</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:middle;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Opinion of DLA Piper LLP (US)</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;height:21px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;height:21px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;height:21px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:middle;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">23.1*</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:middle;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Consent of DLA Piper LLP (US) (included in Exhibit 5.1)</font></div></td></tr></table></div></div><div style="line-height:120%;padding-bottom:6px;padding-top:6px;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><br><div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></div><hr style="page-break-after:always"><a name="s9a6646a4bcf04b43bedbcb3d21bc9182"></a><div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></div><br><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">SIGNATURES</font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.</font></div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Date:  January 13, 2014</font></div><div style="line-height:120%;padding-bottom:8px;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div><div style="line-height:120%;text-indent:288px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:56.640625%;border-collapse:collapse;text-align:left;"><tr><td colspan="3"></td></tr><tr><td width="5%"></td><td width="10%"></td><td width="85%"></td></tr><tr><td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">THE HAIN CELESTIAL GROUP, INC.</font></div><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(Registrant)</font></div></td></tr><tr><td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">By:&#160;</font></div></td><td style="vertical-align:top;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">/s/ Stephen J. Smith</font></div></td></tr><tr><td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Title:</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;border-top:1px solid #000000;"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Executive Vice President and</font></div><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Chief Financial Officer</font></div></td></tr></table></div></div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><br><div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></div><hr style="page-break-after:always"><a name="s742618bf35c448be8728c65611a0200d"></a><div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></div><br><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">EXHIBIT INDEX</font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:10pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:89.84375%;border-collapse:collapse;text-align:left;"><tr><td colspan="3"></td></tr><tr><td width="13%"></td><td width="1%"></td><td width="86%"></td></tr><tr><td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Exhibit No.</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Description</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;height:20px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;height:20px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;height:20px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">5.1</font><font style="font-family:inherit;font-size:10pt;"><sup style="vertical-align:top;line-height:120%;font-size:7pt">*</sup></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:7pt;"><font style="font-family:inherit;font-size:7pt;">&#160;&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Opinion of DLA Piper LLC (US)</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;height:20px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;height:20px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;height:20px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">23.1*</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Consent of DLA Piper LLP (US) (included in Exhibit 5.1)</font></div></td></tr></table></div></div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:left;padding-left:2px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">* Filed herewith</font></div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><br><div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></div>	</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>2
<FILENAME>exhibit51-dlaopinionxhain8.htm
<DESCRIPTION>OPINION OF DLA PIPER LLC (US)
<TEXT>
<!DOCTYPE html PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN" "http://www.w3.org/TR/html4/loose.dtd">
<html>
	<head>
		<!-- Document created using WebFilings 1 -->
		<!-- Copyright 2008-2014 WebFilings LLC. All Rights Reserved -->
		<title>Exhibit 5.1 - DLA Opinion - HAIN 8K - 1.13.14</title>
	</head>
	<body style="font-family:Times New Roman;font-size:10pt;">
<a name="s356978A676292E467FF178A292C7172C"></a><div><div style="line-height:105%;text-align:right;font-size:8.5pt;"><font style="font-family:Arial;font-size:8.5pt;"><br></font></div><div style="line-height:120%;padding-bottom:38px;text-align:center;font-size:10pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;margin-left:auto;margin-right:auto;width:100%;border-collapse:collapse;text-align:left;"><tr><td colspan="2"></td></tr><tr><td width="68%"></td><td width="32%"></td></tr><tr><td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div><img src="dlalogo.jpg" style="height:74px;width:129px;"></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:10pt;"><font style="font-family:Arial;font-size:10pt;font-weight:bold;">DLA Piper LLP (US)</font></div><div style="font-size:10pt;"><font style="font-family:Arial;font-size:10pt;">The Marbury Building <br>6225 Smith Avenue <br>Baltimore, Maryland  21209-3600<br>www.dlapiper.com</font></div><div style="font-size:10pt;"><font style="font-family:Arial;font-size:10pt;"><br></font></div><div style="font-size:10pt;"><font style="font-family:Arial;font-size:10pt;"><br></font></div><div style="font-size:10pt;"><font style="font-family:Arial;font-size:10pt;font-weight:bold;">T</font><font style="font-family:Arial;font-size:10pt;">&#160;&#160;&#160;410.580.3000<br></font><font style="font-family:Arial;font-size:10pt;font-weight:bold;">F</font><font style="font-family:Arial;font-size:10pt;">&#160;&#160;&#160;410.580.3001</font></div></td></tr></table></div></div></div><br><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:Arial;font-size:10pt;">January 13, 2014</font></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:Arial;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:Arial;font-size:10pt;">The Hain Celestial Group, Inc.</font></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:Arial;font-size:10pt;">1111 Marcus Avenue</font></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:Arial;font-size:10pt;">Lake Success, New York 11042</font></div><div style="line-height:120%;padding-top:16px;text-align:left;padding-left:166px;text-indent:-167px;font-size:10pt;"><font style="font-family:Arial;font-size:10pt;font-weight:bold;">Re:   The Hain Celestial Group, Inc.</font></div><div style="line-height:120%;padding-bottom:16px;padding-top:16px;text-align:left;font-size:10pt;"><font style="font-family:Arial;font-size:10pt;">Ladies and Gentlemen:</font></div><div style="line-height:120%;padding-bottom:16px;padding-top:16px;text-align:justify;font-size:10pt;"><font style="font-family:Arial;font-size:10pt;">We have acted as outside counsel to The Hain Celestial Group, Inc., a Delaware corporation (the &#8220;</font><font style="font-family:Arial;font-size:10pt;text-decoration:underline;">Company</font><font style="font-family:Arial;font-size:10pt;">&#8221;), and have been requested to render this opinion in connection with the offer and sale of 1,646,173 shares of Common Stock, par value $0.01 per share, of the Company (the &#8220;</font><font style="font-family:Arial;font-size:10pt;text-decoration:underline;">Securities</font><font style="font-family:Arial;font-size:10pt;">&#8221;) from time to time by the selling shareholders (the &#8220;</font><font style="font-family:Arial;font-size:10pt;text-decoration:underline;">Selling Shareholders</font><font style="font-family:Arial;font-size:10pt;">&#8221;) named in the prospectus supplement dated January 13, 2014 (together with the Prospectus (as herein defined), the &#8220;</font><font style="font-family:Arial;font-size:10pt;text-decoration:underline;">Final Prospectus</font><font style="font-family:Arial;font-size:10pt;">&#8221;), filed with the Securities and Exchange Commission (the &#8220;</font><font style="font-family:Arial;font-size:10pt;text-decoration:underline;">Commission</font><font style="font-family:Arial;font-size:10pt;">&#8221;) pursuant to Rule 424(b) promulgated under the Securities Act of 1933, as amended (the &#8220;</font><font style="font-family:Arial;font-size:10pt;text-decoration:underline;">Securities Act</font><font style="font-family:Arial;font-size:10pt;">&#8221;), and the accompanying prospectus dated October 24, 2012 (the &#8220;</font><font style="font-family:Arial;font-size:10pt;text-decoration:underline;">Prospectus</font><font style="font-family:Arial;font-size:10pt;">&#8221;) that form a part of the automatic shelf registration statement on Form S-3 (File No. 333-184584) dated October 24, 2012 and filed by the Company with the Commission on October 25, 2012 (excluding the documents incorporated by reference therein, the &#8220;</font><font style="font-family:Arial;font-size:10pt;text-decoration:underline;">Registration Statement</font><font style="font-family:Arial;font-size:10pt;">&#8221;) under the Securities Act.  The Securities were issued and sold by the Company to the Selling Shareholders pursuant to the Agreement for the Sale and Purchase of the Tilda Reporting Group, dated as of January 13, 2014, by and among the Company, Hain Frozen Foods UK Limited, a company registered in England and Wales and a wholly-owned subsidiary of the Company, Braunstone Properties Limited, a company registered in England and Wales, Tilda Rice Limited, a Company registered in England and Wales, and Salcott Associates Limited, a company registered in the Isle of Man (the &#8220;</font><font style="font-family:Arial;font-size:10pt;text-decoration:underline;">Purchase Agreement</font><font style="font-family:Arial;font-size:10pt;">&#8221;).  This opinion is being provided at your request pursuant to Item 601(b)(5) of Regulation S-K, 17 C.F.R. &#167;229.601(b)(5), in connection with the filing of a Current Report on Form 8-K by the Company with the Commission on the date hereof (the &#8220;</font><font style="font-family:Arial;font-size:10pt;text-decoration:underline;">Form 8-K</font><font style="font-family:Arial;font-size:10pt;">&#8221;) and supplements our opinion, dated October 24, 2012, previously filed as Exhibit 5.1 to the Registration Statement.</font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:Arial;font-size:10pt;">In our capacity as the Company&#8217;s outside counsel, we have reviewed originals or copies, certified or otherwise identified to our satisfaction, of the following documents (collectively, the &#8220;</font><font style="font-family:Arial;font-size:10pt;text-decoration:underline;">Documents</font><font style="font-family:Arial;font-size:10pt;">&#8221;):</font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:Arial;font-size:10pt;"><br></font></div><div style="line-height:120%;padding-left:0px;text-align:justify;text-indent:48px;"><font style="text-align:justify;font-family:Arial;font-size:10pt;padding-right:48px;">(a)</font><font style="font-family:Arial;font-size:10pt;">The charter of the Company, as in effect on the date hereof, represented by the Amended and Restated Certificate of Incorporation of the Company as filed with the Secretary of State of the State of Delaware on May 30, 2000 (in the form attached to the Officer&#8217;s Certificate (as defined below)) (the &#8220;Charter&#8221;);</font></div><div style="line-height:120%;padding-left:0px;text-align:justify;text-indent:48px;"><font style="text-align:justify;font-family:Arial;font-size:10pt;padding-right:48px;">(b)</font><font style="font-family:Arial;font-size:10pt;">The Amended and Restated By-Laws of the Company, as amended through November 18, 2010 and as in effect on the date hereof (in the form attached to the Officer&#8217;s Certificate) (the &#8220;By-Laws&#8221;);</font></div><div style="line-height:120%;padding-left:0px;text-align:justify;text-indent:48px;"><font style="text-align:justify;font-family:Arial;font-size:10pt;padding-right:48px;">(c)</font><font style="font-family:Arial;font-size:10pt;">The Registration Statement, including the Prospectus contained therein;</font></div><div style="line-height:120%;padding-left:0px;text-align:justify;text-indent:48px;"><font style="text-align:justify;font-family:Arial;font-size:10pt;padding-right:48px;">(d)</font><font style="font-family:Arial;font-size:10pt;">The Final Prospectus;</font></div><div style="line-height:120%;padding-left:0px;text-align:justify;text-indent:48px;"><font style="text-align:justify;font-family:Arial;font-size:10pt;padding-right:48px;">(e)</font><font style="font-family:Arial;font-size:10pt;">A conformed copy of the Purchase Agreement (as attached to the Officer&#8217;s Certificate);</font></div><div style="line-height:120%;padding-left:0px;text-align:justify;text-indent:48px;"><font style="text-align:justify;font-family:Arial;font-size:10pt;padding-right:48px;">(f)</font><font style="font-family:Arial;font-size:10pt;">Copies of the stock certificates evidencing the Securities (as attached to the Officer&#8217;s Certificate);</font></div><div style="line-height:120%;padding-left:0px;text-align:justify;text-indent:48px;"><font style="text-align:justify;font-family:Arial;font-size:10pt;padding-right:48px;">(g)</font><font style="font-family:Arial;font-size:10pt;">A certificate of an officer of the Company, dated as of the date hereof, as to certain factual matters (the &#8220;</font><font style="font-family:Arial;font-size:10pt;text-decoration:underline;">Officer&#8217;s Certificate</font><font style="font-family:Arial;font-size:10pt;">&#8221;);</font></div><div style="line-height:120%;padding-left:0px;text-align:justify;text-indent:48px;"><font style="text-align:justify;font-family:Arial;font-size:10pt;padding-right:48px;">(h)</font><font style="font-family:Arial;font-size:10pt;">Resolutions adopted by the Company&#8217;s Board of Directors on June 26, 2012 and December 20, 2013 relating to, among other things, the preparation and filing of the Registration Statement and the </font></div><br><div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:Arial;font-size:10pt;"><br></font></div></div><hr style="page-break-after:always"><a name="s356978A676292E467FF178A292C7172C"></a><div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:left;"><img src="dlalogo.jpg" style="height:74px;width:129px;"></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:Arial;font-size:10pt;">The Hain Celestial Group, Inc.</font></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:Arial;font-size:10pt;">January 13, 2014</font></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:Arial;font-size:10pt;">Page </font><font style="font-family:Arial;">2</font></div></div><br><div style="line-height:120%;padding-left:0px;text-align:justify;"><font style="font-family:Arial;font-size:10pt;">Prospectus contained therein at the time the Registration Statement became effective, the preparation and filing of the Final Prospectus, the authorization, execution and delivery of the Purchase Agreement and the consummation of the transactions contemplated thereby and the issuance, offer and sale of the Securities (in each case, as attached to the Officer&#8217;s Certificate);</font></div><div style="line-height:120%;padding-left:0px;text-align:justify;text-indent:48px;"><font style="text-align:justify;font-family:Arial;font-size:10pt;padding-right:48px;">(i)</font><font style="font-family:Arial;font-size:10pt;">A short form good standing certificate with respect to the Company issued by the Secretary of State of the State of Delaware, dated as of a recent date; and</font></div><div style="line-height:120%;padding-left:0px;text-align:justify;text-indent:48px;"><font style="text-align:justify;font-family:Arial;font-size:10pt;padding-right:48px;">(j)</font><font style="font-family:Arial;font-size:10pt;">Such other documents as we have considered necessary to the rendering of the opinion expressed below.</font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:Arial;font-size:10pt;"><br></font></div><div style="line-height:120%;padding-bottom:16px;text-align:justify;font-size:10pt;"><font style="font-family:Arial;font-size:10pt;">In examining the Documents, and in rendering the opinion set forth below, we have assumed, without independent investigation, the following:  (a) each of the parties to the Documents (other than the Company) has duly and validly authorized, executed and delivered each of the Documents to which such party (other than the Company) is a signatory and each instrument, agreement and other document executed in connection with the Documents to which such party (other than the Company) is a signatory and each such party&#8217;s (other than the Company&#8217;s) obligations set forth in such Documents and each other instrument, agreement and other document executed in connection with such Documents, are its legal, valid and binding obligations, enforceable in accordance with their respective terms; (b) each person executing any Document and any other instrument, agreement and other document executed in connection with the Documents on behalf of any such party (other than the Company) is duly authorized to do so; (c) each natural person executing any Document and any other instrument, agreement and other document executed in connection with the Documents is legally competent to do so; (d) there are no oral or written modifications of or amendments or supplements to the Documents (other than such modifications or amendments or supplements identified above and attached to the Officer&#8217;s Certificate) and there has been no waiver of any of the provisions of the Documents by actions or conduct of the parties or otherwise; and (e) all Documents submitted to us as originals are authentic, all Documents submitted to us as certified or photostatic copies or telecopies or portable document file (&#8220;.PDF&#8221;) copies conform to the original Documents (and the authenticity of the originals of such copies), all signatures on all documents submitted to us for examination (and including signatures on photocopies, telecopies and .PDF copies) are genuine, and all public records reviewed are accurate and complete.  As to all factual matters relevant to the opinion set forth below, we have relied upon the representations and warranties made in the Purchase Agreement and in the Officer&#8217;s Certificate as to the factual matters set forth therein, which we assume to be accurate and complete, and on the written statements and representations of public officials and our review of the Documents.</font></div><div style="line-height:120%;padding-bottom:16px;text-align:justify;font-size:10pt;"><font style="font-family:Arial;font-size:10pt;">Based upon the foregoing, and subject to the assumptions, limitations and qualifications stated herein, it is our opinion that the Securities have been duly authorized and are validly issued, fully paid and non-assessable.</font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:Arial;font-size:10pt;">The opinion expressed above is subject to the following assumptions, exceptions, qualifications and limitations:</font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:Arial;font-size:10pt;"><br></font></div><div style="line-height:120%;padding-left:0px;padding-bottom:4px;text-align:justify;text-indent:46px;"><font style="padding-bottom:4px;text-align:justify;font-family:Arial;font-size:10pt;padding-right:49px;">(a)</font><font style="font-family:Arial;font-size:10pt;">The foregoing opinion is rendered as of the date hereof. We assume no obligation to update such opinion to reflect any facts or circumstances that may hereafter come to our attention or changes in the law which may hereafter occur.</font></div><div style="line-height:120%;padding-left:0px;padding-bottom:4px;text-align:justify;text-indent:48px;"><font style="padding-bottom:4px;text-align:justify;font-family:Arial;font-size:10pt;padding-right:48px;">(b)</font><font style="font-family:Arial;font-size:10pt;">We have made no investigation of, and we express no opinion as to, the laws of any jurisdiction 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).  This opinion concerns only the effect of such laws (exclusive of the principles of conflict of laws) of the State of </font></div><br><div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:Arial;font-size:10pt;"><br></font></div></div><hr style="page-break-after:always"><a name="s356978A676292E467FF178A292C7172C"></a><div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:left;"><img src="dlalogo.jpg" style="height:74px;width:129px;"></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:Arial;font-size:10pt;">The Hain Celestial Group, Inc.</font></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:Arial;font-size:10pt;">January 13, 2014</font></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:Arial;font-size:10pt;">Page </font><font style="font-family:Arial;">3</font></div></div><br><div style="line-height:120%;padding-left:0px;padding-bottom:4px;text-align:justify;"><font style="font-family:Arial;font-size:10pt;">Delaware as currently in effect.  The opinion expressed herein is subject to the effect of judicial decisions which may permit the introduction of parol evidence to modify the terms or the interpretation of agreements.</font></div><div style="line-height:120%;padding-left:0px;padding-bottom:4px;text-align:justify;text-indent:46px;"><font style="padding-bottom:4px;text-align:justify;font-family:Arial;font-size:10pt;padding-right:49px;">(c)</font><font style="font-family:Arial;font-size:10pt;">We express no opinion as to compliance with the securities (or &#8220;blue sky&#8221;) laws of any jurisdiction.</font></div><div style="line-height:120%;padding-left:0px;text-align:justify;text-indent:46px;"><font style="text-align:justify;font-family:Arial;font-size:10pt;padding-right:49px;">(d)</font><font style="font-family:Arial;font-size:10pt;">This opinion is limited to the matters set forth herein, and no other opinion should be inferred beyond the matters expressly stated.</font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:Arial;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:Arial;font-size:10pt;">We consent to the filing of this opinion with the Commission as an exhibit to the Current Report on Form 8-K and to the reference to our firm under the heading &#8220;Legal Matters&#8221; in the Registration Statement.  In giving this consent, we do not thereby admit that we are within the category of persons whose consent is required under Section 7 of the Securities Act or the rules and regulations of the Commission promulgated thereunder.</font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:Arial;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:Arial;font-size:10pt;">Very truly yours,</font></div><div style="line-height:120%;padding-top:16px;text-align:left;font-size:10pt;"><font style="font-family:Arial;font-size:10pt;font-weight:bold;">DLA Piper LLP (US)</font></div><div style="line-height:120%;padding-top:24px;text-align:left;font-size:10pt;"><font style="font-family:Arial;font-size:10pt;">/s/ DLA Piper LLP (US)</font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:Arial;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:Arial;font-size:10pt;"><br></font></div><br><div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:Arial;font-size:10pt;"><br></font></div></div>	</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>3
<FILENAME>dlalogo.jpg
<TEXT>
begin 644 dlalogo.jpg
M_]C_X``02D9)1@`!`0$!+`$L``#_X0"V17AI9@``34T`*@````@`!P$Q``(`
M```>````8@$R``(````4````@`,!``4````!````E`,"``(````2````G%$0
M``$````!`0```%$1``0````!```N(U$2``0````!```N(P````!!9&]B92!0
M:&]T;W-H;W`@0U,R($UA8VEN=&]S:``R,#`V.C`W.C(V(#$U.C0Q.C0S```!
MAJ```+&.<U)'0B!)14,V,3DV-BTR+C$`_^(,6$E#0U]04D]&24Q%``$!```,
M2$QI;F\"$```;6YT<E)'0B!865H@!\X``@`)``8`,0``86-S<$U31E0`````
M245#('-21T(```````````````$``/;6``$`````TRU(4"`@````````````
M```````````````````````````````````````````````````18W!R=```
M`5`````S9&5S8P```80```!L=W1P=````?`````48FMP=````@0````4<EA9
M6@```A@````49UA96@```BP````48EA96@```D`````49&UN9````E0```!P
M9&UD9````L0```"(=G5E9````TP```"&=FEE=P```]0````D;'5M:0```_@`
M```4;65A<P``!`P````D=&5C:```!#`````,<E120P``!#P```@,9U120P``
M!#P```@,8E120P``!#P```@,=&5X=`````!#;W!Y<FEG:'0@*&,I(#$Y.3@@
M2&5W;&5T="U086-K87)D($-O;7!A;GD``&1E<V,`````````$G-21T(@245#
M-C$Y-C8M,BXQ```````````````2<U)'0B!)14,V,3DV-BTR+C$`````````
M`````````````````````````````````````````````````````````%A9
M6B````````#S40`!`````1;,6%E:(`````````````````````!865H@````
M````;Z(``#CU```#D%A96B````````!BF0``MX4``!C:6%E:(````````"2@
M```/A```ML]D97-C`````````!9)14,@:'1T<#HO+W=W=RYI96,N8V@`````
M`````````!9)14,@:'1T<#HO+W=W=RYI96,N8V@`````````````````````
M````````````````````````````````````````9&5S8P`````````N245#
M(#8Q.38V+3(N,2!$969A=6QT(%)'0B!C;VQO=7(@<W!A8V4@+2!S4D="````
M```````````N245#(#8Q.38V+3(N,2!$969A=6QT(%)'0B!C;VQO=7(@<W!A
M8V4@+2!S4D="`````````````````````````````&1E<V,`````````+%)E
M9F5R96YC92!6:65W:6YG($-O;F1I=&EO;B!I;B!)14,V,3DV-BTR+C$`````
M`````````"Q2969E<F5N8V4@5FEE=VEN9R!#;VYD:71I;VX@:6X@245#-C$Y
M-C8M,BXQ``````````````````````````````````!V:65W```````3I/X`
M%%\N`!#/%``#[<P`!!,+``-<G@````%865H@``````!,"58`4````%<?YVUE
M87,``````````0````````````````````````*/`````G-I9R``````0U)4
M(&-U<G8````````$``````4`"@`/`!0`&0`>`",`*``M`#(`-P`[`$``10!*
M`$\`5`!9`%X`8P!H`&T`<@!W`'P`@0"&`(L`D`"5`)H`GP"D`*D`K@"R`+<`
MO`#!`,8`RP#0`-4`VP#@`.4`ZP#P`/8`^P$!`0<!#0$3`1D!'P$E`2L!,@$X
M`3X!10%,`5(!60%@`6<!;@%U`7P!@P&+`9(!F@&A`:D!L0&Y`<$!R0'1`=D!
MX0'I`?(!^@(#`@P"%`(=`B8"+P(X`D$"2P)4`ET"9P)Q`GH"A`*.`I@"H@*L
M`K8"P0++`M4"X`+K`O4#``,+`Q8#(0,M`S@#0P-/`UH#9@-R`WX#B@.6`Z(#
MK@.Z`\<#TP/@`^P#^00&!!,$(`0M!#L$2`15!&,$<01^!(P$F@2H!+8$Q`33
M!.$$\`3^!0T%'`4K!3H%2058!6<%=P6&!98%I@6U!<4%U07E!?8&!@86!B<&
M-P9(!ED&:@9[!HP&G0:O!L`&T0;C!O4'!P<9!RL'/0=/!V$'=`>&!YD'K`>_
M!]('Y0?X"`L('P@R"$8(6@AN"(((E@BJ"+X(T@CG"/L)$`DE"3H)3PED"7D)
MCPFD";H)SPGE"?L*$0HG"CT*5`IJ"H$*F`JN"L4*W`KS"PL+(@LY"U$+:0N`
M"Y@+L`O("^$+^0P2#"H,0PQ<#'4,C@RG#,`,V0SS#0T-)@U`#5H-=`V.#:D-
MPPW>#?@.$PXN#DD.9`Y_#IL.M@[2#NX/"0\E#T$/7@]Z#Y8/LP_/#^P0"1`F
M$$,081!^$)L0N1#7$/41$Q$Q$4\1;1&,$:H1R1'H$@<2)A)%$F02A!*C$L,2
MXQ,#$R,30Q-C$X,3I!/%$^44!A0G%$D4:A2+%*T4SA3P%1(5-!56%7@5FQ6]
M%>`6`Q8F%DD6;!:/%K(6UA;Z%QT701=E%XD7KA?2%_<8&QA`&&48BABO&-48
M^AD@&449:QF1&;<9W1H$&BH:41IW&IX:Q1KL&Q0;.QMC&XH;LAO:'`(<*AQ2
M''L<HQS,'/4='AU''7`=F1W#'>P>%AY`'FH>E!Z^'ND?$Q\^'VD?E!^_'^H@
M%2!!(&P@F"#$(/`A'"%((74AH2'.(?LB)R)5(H(BKR+=(PHC."-F(Y0CPB/P
M)!\D321\)*LDVB4))3@E:"67)<<E]R8G)E<FAR:W)N@G&"=))WHGJR?<*`TH
M/RAQ**(HU"D&*3@I:RF=*=`J`BHU*F@JFRK/*P(K-BMI*YTKT2P%+#DL;BRB
M+-<M#"U!+78MJRWA+A8N3"Z"+K<N[B\D+UHOD2_'+_XP-3!L,*0PVS$2,4HQ
M@C&Z,?(R*C)C,ILRU#,-,T8S?S.X,_$T*S1E-)XTV#43-4TUAS7"-?TV-S9R
M-JXVZ3<D-V`WG#?7.!0X4#B,.,@Y!3E".7\YO#GY.C8Z=#JR.N\[+3MK.ZH[
MZ#PG/&4\I#SC/2(]83VA/>`^(#Y@/J`^X#\A/V$_HC_B0"-`9$"F0.=!*4%J
M0:Q![D(P0G)"M4+W0SI#?4/`1`-$1T2*1,Y%$D5519I%WD8B1F=&JT;P1S5'
M>T?`2`5(2TB12-=)'4EC2:E)\$HW2GU*Q$L,2U-+FDOB3"I,<DRZ30)-2DV3
M3=Q.)4YN3K=/`$])3Y-/W5`G4'%0NU$&45!1FU'F4C%2?%+'4Q-37U.J4_94
M0E2/5-M5*%5U5<)6#U9<5JE6]U=$5Y)7X%@O6'U8RUD:66E9N%H'6E9:IEKU
M6T5;E5OE7#5<AES672==>%W)7AI>;%Z]7P]?85^S8`5@5V"J8/QA3V&B8?5B
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MBS"+EHO\C&.,RHTQC9B-_XYFCLZ/-H^>D`:0;I#6D3^1J)(1DGJ2XY--D[:4
M()2*E/257Y7)EC26GY<*EW67X)A,F+B9))F0F?R::)K5FT*;KYP<G(F<]YUD
MG=*>0)ZNGQV?BY_ZH&F@V*%'H;:B)J*6HP:C=J/FI%:DQZ4XI:FF&J:+IOVG
M;J?@J%*HQ*DWJ:FJ'*J/JP*K=:OIK%RLT*U$K;BN+:ZAKQ:OB[``L'6PZK%@
ML=:R2[+"LSBSKK0EM)RU$[6*M@&V>;;PMVBWX+A9N-&Y2KG"NCNZM;LNNZ>\
M(;R;O16]C[X*OH2^_[]ZO_7`<,#LP6?!X\)?PMO#6,/4Q%'$SL5+Q<C&1L;#
MQT''O\@]R+S).LFYRCC*M\LVR[;,-<RUS37-M<XVSK;/-\^XT#G0NM$\T;[2
M/]+!TT33QM1)U,O53M71UE76V-=<U^#89-CHV6S9\=IVVOO;@-P%W(K=$-V6
MWAS>HM\IWZ_@-N"]X43AS.)3XMOC8^/KY'/D_.6$Y@WFEN<?YZGH,NB\Z4;I
MT.I;ZN7K<.O[[(;M$>V<[BCNM.]`[\SP6/#E\7+Q__*,\QGSI_0T],+U4/7>
M]FWV^_>*^!GXJ/DX^<?Z5_KG^W?\!_R8_2G]NOY+_MS_;?___]L`0P`(!@8'
M!@4(!P<'"0D("@P4#0P+"PP9$A,/%!T:'QX=&AP<("0N)R`B+",<'"@W*2PP
M,30T-!\G.3TX,CPN,S0R_]L`0P$)"0D,"PP8#0T8,B$<(3(R,C(R,C(R,C(R
M,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R_\``$0@`
MXP&&`P$B``(1`0,1`?_$`!\```$%`0$!`0$!```````````!`@,$!08'"`D*
M"__$`+40``(!`P,"!`,%!00$```!?0$"`P`$$042(3%!!A-180<B<10R@9&A
M""-"L<$54M'P)#-B<H()"A87&!D:)28G*"DJ-#4V-S@Y.D-$149'2$E*4U15
M5E=865IC9&5F9VAI:G-T=79W>'EZ@X2%AH>(B8J2DY25EI>8F9JBHZ2EIJ>H
MJ:JRL[2UMK>XN;K"P\3%QL?(R<K2T]35UM?8V=KAXN/DY>;GZ.GJ\?+S]/7V
M]_CY^O_$`!\!``,!`0$!`0$!`0$````````!`@,$!08'"`D*"__$`+41``(!
M`@0$`P0'!00$``$"=P`!`@,1!`4A,08205$'87$3(C*!"!1"D:&QP0DC,U+P
M%6)RT0H6)#3A)?$7&!D:)B<H*2HU-C<X.3I#1$5&1TA)2E-455976%E:8V1E
M9F=H:6IS='5V=WAY>H*#A(6&AXB)BI*3E)66EYB9FJ*CI*6FIZBIJK*SM+6V
MM[BYNL+#Q,7&Q\C)RM+3U-76U]C9VN+CY.7FY^CIZO+S]/7V]_CY^O_:``P#
M`0`"$0,1`#\`]_K/UC6[#0K(W6H3B-.BKU9SZ*.YHUO6+;0M*FO[H_)&/E4=
M7;LH]S7@6NZ[>^(-2>\O'R3PD8^[&OH*[L'@W7=WI%'GX_'K#+ECK)G4ZY\4
M-4O7:/2U6Q@Z!L!I&'N3P/P_.N/NM4U"^8F[OKF<GKYDK-_,U4HKWJ="G35H
M(^9JXFK5=YRN%%%%;&(4444`%%%%`!1110`4444`%%%%`!1110`4444`%%%%
M`!1110`^.62%MT<C(WJIP:W=,\;>(-+9?*U&66,?\L[@^8I'ISR/P(KGZ*B=
M.$U:2N7"K.F[P=CVOPQ\1;'6W2TO56SO6X4$_NY#['L?8_F:[2OF"O6/AWXT
M>]*:+J4NZ<+_`*-*W5P/X2?4#H>_\_&QN7J"=2EMU1[V`S-U)*E6WZ,]'HHH
MKR3VPHHHH`****`"BBB@`HHHH`****`"BBB@`HHHH`****`"BBB@`HHHH`\;
M^*&MM>ZZNF1M^XLA\P!ZR,,D_@,#\ZX2KFKW1OM9O;ICDS3N_P";&J=?64*:
MITXP1\3B:KJU93?5A1116QB%%%%`!1110`4444`%%%%`!1110`45:BTV_GQY
M-E<R9_N1,?Y"I?[#U;_H%WO_`(#O_A4\\5U*4)/9%"BK<FE:C",RV%T@QGYH
M6']*JD%20001P0:::>PG%K="4444Q!1110`4444`%%%%`!4D$\EM<1SPN4EB
M8.C#J"#D&HZ*0)V/H[0=476=#L]07`,T8+`=F'##\P:T:X/X471E\-7%NQR8
M;DX]@R@_SS7>5\IB*?LZLH+HS[7"U75HQF^J"BBBL3<****`"BBB@`HHHH`*
M***`"BBB@`HHHH`****`"BBB@`HHHH`^8****^R/@PHHHH`****`"BBB@`HJ
M:TM+B^N4MK6%YIG.%1%R37I_ASX6Q1!+G77\Q^HM8V^4?[S#K]!^9K"OB:=%
M7FSHP^$JXAV@OGT/-]-TC4-7F\G3[.6X<==B\+]3T'XUW.E_":\EVOJE]'`O
M4QPC>WT).`/UKU.VM;>RMU@M88X85^ZD:A0/P%35X];,ZDM(:+\3W:&44H:U
M'S/[D<K8?#OPW8@$V37+C^*X<MG\!@?I706NFV-D`+6RMX`/^>42K_(5:HK@
MG6J3^*39Z4*%*G\$4@HHHK,U"H;BSM;M=MS;0S#TD0-_.IJ*:;6PFD]&<W?>
M`_#=^#NTU(7/\5N3'C\!Q^E<EJGPD(#/I6HY](KE?_9E_P`*]1HKHIXRO3VE
M^IRU<#AZOQ17RT/G35_#FK:&^-0LI(DS@2`;D/T8<?A677T[)&DL;1R(KHPP
MRL,@CW%<)XB^&5AJ`>XTEELKD\^5_P`LF_#^'\./:O3H9I&6E56\SR,3D\H^
M]1=_+J>.T5=U32+[1;QK6_MWAE'3/1AZ@]"*I5ZJ:DKH\:47%V:U"BBBF(**
M**`/5?A"3]DU49X\R/C\&KTJO-?A#_QZZK_OQ_R:O2J^9Q_^\2_KH?79;_NL
M/G^;"BBBN,[@HHHH`****`"BBB@`HHHH`****`"BBB@`HHHH`****`"BBB@#
MY@HHHK[(^#"BBB@`HHHH`*UO#_AV^\1WXMK-,*N#+*WW8QZGW]N]'A[0+OQ'
MJB65L-J_>EE(XC7U/]!7O.BZ+9Z#IR65E'M1>68_>=N[$]S7!C,8J"Y8_%^1
MZ.`P#Q#YI:17XE7P[X8T_P`-VGE6D>Z9A^]G<?._^`]JVJ**^>G.4Y<TG=GU
M,(1A%1BK(****DH****`"BBB@`HHHH`****`"BBB@"AJ^C6.N636E_`)(S]U
MNC(?53V->)^*_!]YX9N=QS-8R'$4X'_CK>A_G7O=07EG;ZA9RVEW$LL$J[71
MAP177A<7.@^\>QPXS`PQ,;[2[_YGS/172^,?"<WAC4!L+26,Q/DRGJ/]EO<?
MK_+FJ^DIU(U(J47HSY2K3E2FX35F@HHHJR#U7X0_\>NJ_P"_'_)J]*KS7X0_
M\>NJ_P"_'_)J]*KYG'_[Q+^NA]=EO^ZP^?YL****XSN"BBB@`HHHH`****`"
MBBB@`HHHH`****`"BBB@`HHHH`****`/F"BBBOLCX,****`"IK6UFO;J*UMH
MS)-*P1$'4DU#7J7PL\.`))KURGS',=L".@Z,W]/SK#$5E1IN;.C"X=XBJH+Y
M^AV7A;P[!X;T=+6/#3MAIY0/OO\`X#H*VZ**^6G.4Y.4MV?8PA&G%1BM$%%%
M%26%%%%`!1110`4444`%%%%`!1110`4444`%%%%`%+5M*M=:TR:PNTW12C&>
MZGLP]Q7SYK6D7.A:K/I]T/GC/##HZ]F'L:^D*XCXE>'1JFB_VE`F;JR!8XZM
M%_$/PZ_GZUZ.7XGV<^26S_,\O-,(JM/VD?B7Y'B]%%%?0GRYZK\(?^/75?\`
M?C_DU>E5YK\(?^/75?\`?C_DU>E5\SC_`/>)?UT/KLM_W6'S_-A1117&=P44
M44`%%%%`!1110`4444`%%%%`!1110`4444`%%%%`!1110!\P4445]D?!A111
M0!;TO3Y=5U2VL(?]9/($!QT'<_@,G\*^C;*TBL+&"T@7;%"@C0>P&*\J^$^E
M>?JUUJ;KE;:/RXR1_&W4CZ`'_OJO7*\#-*W-45-;(^DR>ARTG4>[_)!1117F
M'L!1110`4444`%%%%`!1110`4444`%%%%`!1110`4444`%(RAE*L`5(P01P1
M2T4`?//BK1CH7B.[L@"(@V^'W0\C\NGX5C5ZK\6M+WVECJJ+\T;&"0^QY7\B
M#^=>55]3A*OM:*D]SXW&T?8UY06W0]5^$/\`QZZK_OQ_R:O2J\U^$/\`QZZK
M_OQ_R:O2J\+'_P"\2_KH?29;_NL/G^;"BBBN,[@HHHH`****`"BBB@`HHHH`
M****`"BBB@`HHHH`****`"BBB@#Y@HHHK[(^#"BBB@#W+X;V`LO!UO(1A[EV
MF;\\#]%%=;5+1[7[%HMC:XQY-NB'CN%`J[7R5:?/4E+NS[:A#V=*,.R"BBBL
MC8****`"BBB@`HHHH`****`"BBB@`HHHH`****`"BBB@`HHHH`Q/%]@-2\)Z
ME;[=S"$R(.^Y?F&/RQ7SW7T\P#*5(R",$5\TW]L;+4;JU/6"9XS^!(_I7M93
M/W90^9\_G5/WH3^1Z;\(?^/75?\`?C_DU>E5YK\(?^/75?\`?C_DU>E5PX__
M`'B7]=#TLM_W6'S_`#84445QG<%%%%`!1110`4444`%%%%`!1110`4444`%%
M%%`!1110`4444`?,%%%%?9'P85-9Q":]MXCT>15/XG%0U>T4`Z]IP.,?:HLY
M_P!X5,G:+94%>21](T445\>?=!1110`4444`%%%%`!1110`4444`%%%%`!11
M10`4444`%%%%`!1110`5XCXZ\-:C;>)[NYBLYI;:Z?S4DB0L,GJ#CH<YKVZB
MNG#8F6'GS)7.7%X2.)ARMVL<)\,-&OM+TJ\FO8'@-S(I2.1<-A0>2.V<_I7=
MT45G6JNK-S?4TH451IJG'H%%%%9&P4444`%%%%`!1110`4444`%%%%`!1110
M`4444`%%%%`!1110!\P4445]D?!A4]E((;^WE;HDJL><=#4%%)JZL"=G<^GZ
M*J:7=?;=(LKO.?.@23/U4&K=?'M6=F?=IIJZ"BBBD,***YWQEXE/AC1EN8HE
MEN)9!'$K]`<$DG'88_6KIPE4DHQW9%2I&G!SELCHJ*\2/Q/\1DDB2V`/80]/
MUH_X6=XD_P">MM_WY%=W]EU_(\W^V,/Y_=_P3VVBO'+3XKZU$X^TVUG.G<!2
MC'\0<?I7H'AGQGIWB93'#N@NU&6MY#SCU4]Q_G%85L%6I+FDM#HH9A0K/EB]
M?,Z.BD9@JEF.`!DFO'[WXJZNVH,]G!;):*WR1R(6++_M'/7Z5-##5*[?)T-,
M3BZ6'2]IU/8:*S=`U9==T*TU)4\OSU)*9SM8$@C\P:TJPE%Q;B]T;QDI14H[
M,****10455U+4+?2M.GOKIML,*;F/?V`]R<"O);SXJZU+<EK2&U@@!^5&0N<
M>YS_`"Q730PM2O=PV.7$XREA[*;U9[)17(^"O&J^)TEM[F)(;Z%=S*A^5UZ;
MAGD8.,CW%==652G*E)PFM3:E5A6@IP>C"BBBLS0***\U\8?$2^TO69M-TR*$
M"#`DED4L2V,X`S@`9Q6U"A.M+E@88C$4\/#GF>E45XE_PL[Q)_SUMO\`OR*/
M^%G>)/\`GK;?]^177_9=?R.'^V,/Y_=_P3VVBO(]/^+.I12*-0LK>>+N8LHW
MZD@UZ7HNMV.OZ>M[8R%HR<,K##(W]TCUKGK82K1UFM#KP^-HUW:#U[&C17GW
MCCQY=Z%J0TW38XO-5`\LL@W8ST`'T]?6KW@3QE/XE6YMKV*-+J`!PT8(#J>.
MAZ$''YT/"552]JUH)8VBZWL4]3LZ*XGQUXUG\-2V]G8PQ/=2IYC-*"0BYP,`
M=22#^5<1_P`+.\2?\];;_OR*TI8"M5@IK8SK9E0HS<)7NCVVBO$O^%G>)/\`
MGK;?]^15JT^*VMPN/M-O:7"=QM*-^8./TJWEE=+H9+-\,WU^X]CHK!\,^+;#
MQ/`YMMT5Q&`9('ZJ/4'N/>J/CGQ=)X7M+=;:*.2ZN2VSS,[548R2!UZC%<JH
M5'4]E;4[98FDJ7MK^Z=917B1^)_B0G_66P_[8BC_`(6=XD_YZVW_`'Y%=?\`
M9=?R.'^V,/Y_=_P3VVBO$O\`A9WB3_GK;?\`?D5WG@/Q=<^)H;J*]BC6XM]I
MWQ@@.K9[=B,?K65;`U:4.>5K&U#,J%::A&]V=C17F7BWXC7^G:U/IVEQPJEN
MVQY9%W%F[X&<`#I7/_\`"SO$G_/6V_[\BKAEU:<5)6U(J9KAX2<7?0]MHKQ+
M_A9WB3_GK;?]^16C8?%G4HY0+^QMYXL\F+*,/S)!IRRRNE?1BCFV&;L[KY'K
ME%4-'UFRUW3TO;&7?&>"#PR'T8=C17!*+B[/<]*,E)*47='S?1117V)\(%%%
M%`'NGPZOQ?>#;52<O;,T#?@<C_QTBNKKR;X3:IY6H7FENWRSH)8P?[R\$#Z@
M_P#CM>LU\OC:?LZ\EWU^\^OR^K[3#Q?;3[@HHHKE.T*\Y^+O_(*TW_KNW_H-
M>C5YS\7?^05IO_7=O_0:Z\#_`+Q'^NAQ9C_NL_ZZGF6DVB:AK-C92,RI<7$<
M3,O4!F`)'YUZE_PJ32?^@A>_^.?X5YKX:_Y&K2/^OV'_`-#%?1=>AF->I2E%
M0=CR\JPU*M"3J1OJ>+>*?AU=:%9O?6EQ]KM4YD!3:Z#U]Q[UQ]G=SV%Y%=VT
MACFB8,C#L17TM+$D\+PRJ&CD4JRGH0>"*^:[^V^Q:C=6I))@E>/)_P!DD?TK
M7`8F5>+C4U:,<RPD</*,Z>B?X,^@=+U5-;\,Q:C&`/.@)91_"P!##\"#7SM7
MK_PRN3+X.OH6.?)F?;[`H#_/->048&FJ=2K!=&OU'F55U:5&;W:?Z'N_P[_Y
M$33?^VO_`*->NHKE_AW_`,B)IO\`VU_]&O745XN)_C3]7^9[V%_@0]%^0444
M5B=!YQ\6=6\JQL])C;YIF\Z4`_PCA1^)S_WS7E<<$LL4LB1LR0J&D8=%!(`S
M^)%;/C'5O[9\47MRK;H5?RHO38O`(^O)_&NU\`^&DO?!FJ-.H#:B#%&2.BKT
M/_?6?R%?14VL)AHN7E^/_`/EJD98W%R4?/\`#_-_F<-X4U7^Q?$UE>,VV(2;
M)?\`<;@_EG/X5]#5\Q21O#*\4BE71BK*>Q'45[_X,U7^V/"ME<,V943RI?7<
MO'/U&#^-<V:TM(U%Z'7DU:SE2?K_`)F]1117C'O!7S]XT_Y'+5?^NY_D*^@:
M^?O&G_(Y:K_UW/\`(5ZF5?Q9>AXV=?P8^OZ&OX$\(:?XH@O7O9KF,P,@7R64
M9R#URI]*ZX_";0L'%YJ(/;,B?_$51^$/_'KJO^_'_)J])9@JEF("CDDGI2QF
M)K0KRC&6G_`*P&$H5,/&4XIO_@GS_P"*_#,WA?5%MGE$T,J[XI<8R,X((]1_
MA6O\,-3DL_%(L]_[F\C967MN4%@?T(_&I/B=K5IJFLVUO9RK,MI&P>1#D%B>
M0#WQ@?G6?\.[9[CQM8E0=L0>1SZ`*1_,@?C7HMRJ8-NKO9_\`\M*-/')4=KK
M_@DGQ)_Y':[_`-R/_P!`%:GPD_Y#]]_UZ_\`LRUE_$G_`)':[_W(_P#T`5J?
M"3_D/WW_`%Z_^S+45/\`<?DBZ?\`R,?^WG^I%\6?^1JM?^O)/_0WK%\%Z!:^
M(]=:QO))DB$+29A8!L@CU!]:VOBS_P`C5:_]>2?^AO47PK_Y&Y_^O5_YK1"3
MC@N:.]A5(1GF'+):-G6?\*FT'_G[U+_OXG_Q%<9XT\$'PPL5U;7#3V4K[/G&
M&1L9`..#G!YXKV^O-OBGKEG)ID&E03)+<&822!&SY8`(Y]SG]*X<'BJ\ZRBW
M='I8_!X:%"4DK/H<!X7U.32/$EC=(VU1*J2<\%&.&'Y&NT^+W_'UI7^Y)_-:
M\_TNV>\U:SMHQEY9T0?BP%>@?%[_`(^M*_W)/YK7H54OK=-];,\NBW]2JKI=
M?F<9X7TB'7?$=IIL\CQQ3;\LF,C",W?Z5Z-_PJ32?^@A>_\`CG^%>=>%-6@T
M+Q+::E=)(\,._<L0!8Y1E&,D#J?6O2O^%LZ#_P`^FI?]^T_^+K/&O$^T7L;V
ML;8!83V3]O:]^O;0B_X5)I/_`$$+W_QS_"NH\.^&-/\`#-M)%9"1FE(,DLI!
M9L=!P`,#)_.N=7XL:"6`-KJ(!/4Q)Q_X_79V-];ZE8PWEK()()EW(V,9%>9B
M)8I1M5O9GK8:&#<[T+71X#XM_P"1NU;_`*^G_G6_X%\&Z=XGLKN:]FNHVAD"
M*(64`@C/.5-8'BW_`)&[5O\`KZ?^==]\)98X]+U$/(JDS+C<<?PUZ^(G*&%4
MH.ST/$PM.%3&.,U=79<;X3:&5.V\U$-V)D0_^R5YSXK\-3>&-5%J\OG0R+OB
MEQC(SC!'J*]\:\MD4LUQ"JCDDN`!7C?Q)UZTUG68(;*59H;6,J95.0S$\X/<
M<#FN3`5Z\ZMI.Z.W,L-AJ='FBDI=#/\`!OBA_#-[<.WS031X9#G&X'@\>V?S
MHK)TG2+O6KIK:S0O(J&0@#L"!_445V5Z.&E.]1ZG#AL1BX4^6DM/0H4445W'
MG!1110!>T?4I-'UBUU"+.Z"0,0/XAW'XC(_&OHRVN8KRUAN8&W13('1O4$9%
M?,M>K_"WQ$)K5]#N7_>19DMR3U3NOX'GZ$^E>7F=#G@JBW7Y'L91B>2HZ4MG
MMZGI%%%%>"?2!7G/Q=_Y!6F_]=V_]!KT:O.?B[_R"M-_Z[M_Z#77@?\`>(_U
MT.+,?]UG_74\Z\-?\C5I'_7[#_Z&*^BZ^<?#\L</B32I976.-+R)G=S@*`X)
M)/85[U_PDN@_]!O3?_`I/\:[<TC*4XV70\_)IQC3E=VU-2OF_7)UN?$&I3I]
MR6ZE=?H7)KUCQ5\0=-L-/FM]+NDNKZ12BM$=R1Y_BW=#CL!7C%:990G!2G)6
MN99OB(3<:<'>VYZQ\+8B/#&JR]FF*_D@/]:\GKWGPCI+Z/X*B@F4K/)&TT@(
MP06&<?4#`_"O!JUP<U.M5DNZ_4PQ]-TZ%&+[/]#W?X=_\B)IO_;7_P!&O745
MQ'@/7-)L_!FGP76J64$R>9NCEN$5AF1B,@G/0UT?_"2Z#_T&]-_\"D_QKQ\1
M3FZT]'N_S/>PM6"H03:V7Y&I6%XQU;^QO"][<JV)63RHO7<W`(^G)_"M.TU.
MPOR19WUM<$#)\F57Q^1KS'XLZMYM]9Z3&WRPKYTH!_B/"C\!G_OJGA*+J5E%
MH6-Q"I8>4XOR1YQ7L.D^/_#&EZ3:6,<MQM@B5,B$\D#D_B<FO,M#\/W_`(AN
MI+?3T5GC3>Q=MH`R!U_&M[_A6/B3_GE;?]_A7MXI4*EH596MYGSV"EB:5YT8
M7OY&)XHNK"^\17EYII8VT[^8-R[2&(^;CZY/XUV7PFU7R[R]TEV^651/&,_Q
M#AA^((_[YKFM6\#:WHNG27]W%%Y$9`8I)N(R<#CZD5F^']3.C:_97X)"PR@O
MCNAX8?D33G"%;#N$'?\`X`J=2I0Q2J5%:[U]&?1M%(K!U#*05(R".XI:^9/K
M@KY^\:?\CEJO_7<_R%?0-?/WC3_D<M5_Z[G^0KU,J_BR]#QLZ_@Q]?T,&BO4
MOA)%'):ZKOC5L/'C<,]FKTC[-!_SPC_[X%==?,51J.'+>WF<6&RIUZ2J<]K^
M7_!/FZQTZ]U*<065K+<2$XVQJ3CZ^E>S^!?!Y\-VDEQ=[6U"X`#[3D1KUV@_
MS^@],UUR(J+M10H]`,4M<&)Q\ZT>1*R/3PF60P\N=N[/#?B3_P`CM=_[D?\`
MZ`*U/A)_R'[[_KU_]F6LOXD_\CM=_P"Y'_Z`*U/A)_R'[[_KU_\`9EKT:G^X
M_)'E4_\`D8_]O/\`4B^+/_(U6O\`UY)_Z&]<'7>?%G_D:K7_`*\D_P#0WJ#X
M7(DGBQPZJP^ROP1GNM70J>SPBGV1GB*7M<:Z=[79Q520P37,JQ01/+(W`1%+
M$_@*^EOLT'_/"/\`[X%/2*./.Q%7/7:,5R/-NT/Q_P"`=JR376?X?\$\Z\`^
M!;C3KI=7U:,).H_<0'DIGJS>^.@JE\7O^/K2O]R3^:UZI7E?Q>_X^M*_W)/Y
MK6.%K3K8M3EY_D=&,P\*&"E"'E^:.`TK2[G6=2AT^T"F>7=M#-@<`L>?H#73
M?\*Q\2?\\K;_`+_"J'@.Y@L_&>GSW4\<$*>9NDE<*HS&P&2>.IKVC_A)=!_Z
M#>F_^!2?XUV8S%5J511IJZMV.#`8.A6IN55V=^_H>3I\+_$;.%*VJ`_Q--P/
MR%>L>'=(_L+0+33?,\PPJ=S@8!)8L<>V2:/^$ET'_H-Z;_X%)_C5^WN8+N+S
M;:>.:/.-\;AAGZBO,Q.)K58I5%9>A[&%PF'H2<J3N_4^?O%O_(W:M_U]/_.L
M:MGQ;_R-VK?]?3_SKT#X1?\`(*U+_KNO_H->W.M['#J=KZ(^>IX?ZQB73O:[
M9Y-4D$$ES<101*&EE<(@)`R2<#D\5]!>*-"C\0Z#/9'`EQOA<_PN.GX'H?8U
M\^2Q26\[Q2JR2QL593P5(."*,+BEB(MI6:#&8)X623=T_D>Y>"?"*^&;%Y)V
M5[^X`\TKT0#HH_J>_P"%%+X$\2?\)!H:K,^;VUQ'-ZL.S_C_`#!HKY_$>T]K
M+VFY]/A?9^QC[+X3PFBBBOJSXL****`"K%C>SZ;?0WEJY2>%PZ-[_P"%5Z*3
M2:LP3:=T?1/AS7K;Q%I$5[`0'^[+'GF-^X_P]JUJ^>_"_B2Y\,ZHMS%EX'^6
M>'.`Z_XCL:]YTS4[36-/BO;*420R#(/<'N".Q%?-XS".A*Z^%_U8^LP&-6(A
M9_$M_P#,MUQ/Q-TBZU/0(9;2)YGMI=[H@R=I&"0.^./UKMJ*YJ-1TIJ:Z'77
MI*M3=-]3YE-K<`X,$N?]PT?9I_\`GA)_WP:^FJ*]3^UG_)^/_`/'_L1?S_A_
MP3YMM=(U*]<):V%S,V<?)$Q_I7HO@_X;RV]U'J&N*H:,AH[4$-SV+D<?A^?I
M7IM%85LRJ5(\L58Z,/E-*E+FD^;\ALB"2-D/`8$&OG'4=%U#2[V2UNK25)$8
MC.PX8>H/<5](45CA,6\.W97N;XW!1Q25W9H^9?LT_P#SPD_[X-'V:?\`YX2?
M]\&OIJBNW^UG_)^/_`.#^Q%_/^'_``3PCP+I^I2>+;"6W@F5(I-TLFT@!.X)
M]QQ^-,\>6MW!XPOWND8"63?$Y'#)@8P?88'X5[U2$!L9`.#D9K+^TG[7VG+T
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ME;AC<%!Y'MS^E>@T45E7JNK4<WU-L/15&DJ:=[!11161L>+_`!0TZY@\4->M
M&WV>XC39)CC(&",^O&?QK5^$NG7"W5]J+1LMN8Q$C$8#'.3CUQC]:]295=2K
M`$'J",TH````P!T%=\L<W0]C;RN>;'+HQQ/M^;SL>2_%G3[G^UK341$QM3;B
M$N!D*P9C@^F=P_6HOA3I]R^NSW_E,+6.!H_,(X+$C@>O0_Y->O$!@0P!!Z@T
M*H50J@`#H`*/KS^K^QM\P>71^L^WYO.PM%%%<!Z05YU\5-'O+ZWL+VU@>9+?
M>LH1<E0<8.!VX->BT5K0K.C44UT,,105>DZ;ZGS+]FG_`.>$G_?!H^S3_P#/
M"3_O@U]-45Z?]K/^3\?^`>3_`&(OY_P_X)\R_9I_^>$G_?!KTKX3V.H07%_<
M212QV;QJHW@@.^>,>N!G\Z]0HK&OF+JTW#EM<WPV5*C553GO;R/`_'.GW-AX
MMOVGB94GE,L3XX93SP?TKO\`X56%S:Z#=3SQ-&EQ,#%N&"R@8S]/\*[MT20`
M.JL`<X(S3JBKCG4HJE;^D:4,NC2Q#K<W?3U"O)_B?X9>&\&N6D3&&;Y;G:,[
M''1C[$?J/>O6**Y\/7E0GSHZL5AHXBFX2/#/`EIK,^I7$FDEDVPE7DSA>HXS
MZT5[DJJBA54*HZ`#%%;5L:ZD^;E7YG/0R]4H<O,_EH?,MQ";>YEA;K&Y0_@<
M5'72>/-,;2_%UZNW$=PWVB,XZAN3_P"/9'X5S=?14YJ<%)=3Y:K!TZC@^C"B
MBBK("BBB@`K<\,^*+WPS?>;;GS+=R/.@8_*X_H?>L.BIG",XN,E=%0J2IR4H
MNS1]&:'K^G^(;(7-C,&Q]^-N'C/H1_7I6G7S5I^I7FE7:75C</!,O1E/4>A'
M<>QKU7PY\3K.]"6^LJ+2XZ><O^J;Z]U_E[BO!Q.73I^]3U7XGTF$S2%1<M71
M_@ST"BFQ2QS1K)$ZO&PRK*<@CV-.KS3U@HHHH`****`"BBB@`HHHH`****`"
MBBB@`HHHH`****`"BBB@`HHHH`****`"BBB@`HHHH`****`"BBB@`HHHH`**
M**`"BBB@`HHHH`Y+Q]X8/B'1Q+;+F^M<M$/[Z]U_3CW'O7AS*58JP(8'!!'(
M-?3U<+XS^'\>MN^H:9LAOR,NAX6;_!O?OW]:]3`8U4_W=3;IY'C9EE[JOVM/
M?JNYXU15F^T^\TRZ:VO;>2"9>JNN/Q'J/<56KW4TU='SC33LPHHHI@%%%%`!
M1110!IZ1XAU70Y-VGWLD2DY:/[R-]5/%=YI7Q;P%35M/R>\ML?\`V5O\:\PH
MKGJX6E5^-:G31QE>C\$M.W0]^L/'/AS4`/+U.*)C_#/^[(_%N/UK=AGBN$#P
MRI(A_B1@1^8KYDI\4TD+[XI'C;U5B#7#/*8/X)6/2IYU-?'%/TT_S/IRBOG_
M`$CQCK>DW<<J7]Q-$"-T,TA=6'<8/3ZBOH"O-Q6%EAVKN]SU<'C88I-Q5F@H
MHHKE.P****`"BBB@`HHHH`****`"BBB@`HHHH`****`"BBB@`HHHH`****`"
MBBB@`HHHH`****`"BBB@`HHHH`****`"BBB@"M>Z=9ZE#Y-[:PW$?994#8^G
MI7E'CCPYI.DR/]AM!#QGB1CVSW)HHKNP$Y*JHIZ'G9E3@Z+DTKG`4445](?*
M!1110`4444`%%%%`!1110!U7P^T^UU'Q1#'=PK*B`NJMG&1R/K7NM%%?/YHW
M[:WD?3Y.E]7;\PHHHKS3U0HHHH`****`"BBB@`HHHH`****`"BBB@`HHHH`*
F***`"BBB@`HHHH`****`"BBB@`HHHH`****`"BBB@`HHHH`__]D_
`
end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
