<SEC-DOCUMENT>0000940394-21-000999.txt : 20210804
<SEC-HEADER>0000940394-21-000999.hdr.sgml : 20210804
<ACCEPTANCE-DATETIME>20210524143329
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000940394-21-000999
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20210524

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			EATON VANCE SENIOR INCOME TRUST
		CENTRAL INDEX KEY:			0001070732
		IRS NUMBER:				043435040

	FILING VALUES:
		FORM TYPE:		CORRESP

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

	MAIL ADDRESS:	
		STREET 1:		TWO INTERNATIONAL PLACE
		CITY:			BOSTON
		STATE:			MA
		ZIP:			02110
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<P STYLE="font: 11pt CG Times (WN); margin: 0; letter-spacing: -0.2pt; text-indent: 4.75in">&nbsp;</P>

<P STYLE="font: 9pt NewsGoth BT, Sans-Serif; margin: 0; letter-spacing: -0.2pt"><FONT STYLE="letter-spacing: 0pt"><IMG SRC="f4017ga_001.jpg" ALT="new logo" STYLE="height: 42px; width: 299px">&#9;</FONT></P>

<P STYLE="font: 9pt NewsGoth BT, Sans-Serif; margin: 0; letter-spacing: -0.2pt"><FONT STYLE="letter-spacing: 0pt">&nbsp;</FONT></P>

<P STYLE="font: 8pt NewsGoth BT, Sans-Serif; margin: 0; letter-spacing: -0.2pt; text-indent: 351pt"><FONT STYLE="letter-spacing: 0pt">Eaton
Vance Management</FONT></P>

<P STYLE="font: 8pt NewsGoth BT, Sans-Serif; margin: 0; letter-spacing: -0.2pt; text-indent: 351pt"><FONT STYLE="letter-spacing: 0pt">Two
International Place</FONT></P>

<P STYLE="font: 8pt NewsGoth BT, Sans-Serif; margin: 0; letter-spacing: -0.2pt; text-indent: 351pt"><FONT STYLE="letter-spacing: 0pt">Boston,
MA 02110</FONT></P>

<P STYLE="font: 8pt NewsGoth BT, Sans-Serif; margin: 0; letter-spacing: -0.2pt"><FONT STYLE="letter-spacing: 0pt">&nbsp;</FONT></P>

<P STYLE="font: 8pt NewsGoth BT, Sans-Serif; margin: 0; letter-spacing: -0.2pt; text-indent: 351pt"><FONT STYLE="letter-spacing: 0pt">(617)
482-8260</FONT></P>

<P STYLE="font: 8pt NewsGoth BT, Sans-Serif; margin: 0; letter-spacing: -0.2pt; text-indent: 351pt"><FONT STYLE="letter-spacing: 0pt">www.eatonvance.com</FONT></P>

<P STYLE="font: 9pt NewsGoth BT, Sans-Serif; margin: 0; letter-spacing: -0.2pt">&nbsp;</P>

<P STYLE="font: 11pt CG Times (WN); margin: 0; letter-spacing: -0.2pt; text-indent: 63.4pt">&nbsp;</P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0; letter-spacing: -0.2pt; text-align: right">&nbsp;</P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0; letter-spacing: -0.2pt; text-align: right">&nbsp;</P>

<P STYLE="font: 11pt CG Times (WN); margin: 0; letter-spacing: -0.2pt; text-align: right; text-indent: 4in">&nbsp;</P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0; letter-spacing: -0.2pt">&nbsp;</P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0; letter-spacing: -0.2pt; text-indent: 5.5in">May 24, 2021</P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0; letter-spacing: -0.2pt">VIA EDGAR</P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0; letter-spacing: -0.2pt">&nbsp;</P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0; letter-spacing: -0.2pt">Valerie J. Lithotomos</P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0; letter-spacing: -0.2pt">U.S. Securities and Exchange Commission</P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0; letter-spacing: -0.2pt">100 F Street, NE</P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0; letter-spacing: -0.2pt">Washington, DC 20549</P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0; letter-spacing: -0.2pt">&nbsp;</P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0; letter-spacing: -0.2pt">Re:&#9;PRE 14A Filing for Eaton Vance Senior Income
Trust (the &ldquo;Fund&rdquo;) (File No: 811-09013)</P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0; letter-spacing: -0.2pt">&nbsp;</P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0; letter-spacing: -0.2pt">Dear Ms. Lithotomos,</P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0; letter-spacing: -0.2pt">&nbsp;</P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0; letter-spacing: -0.2pt">This letter responds to comments you provided to the
undersigned and Jordan Beksha via telephone on May 20, 2021 in connection with your review of the Fund&rsquo;s preliminary proxy statement
(the &ldquo;Preliminary Proxy Statement&rdquo;) on Schedule 14A pursuant to Section 14(a) of the Securities Exchange Act of 1934, as amended
(the &ldquo;1934 Act&rdquo;), filed on May 13, 2021 (Accession No. 0000940394-21-000979). We have reproduced each comment below and immediately
thereafter provided the Fund&rsquo;s response. Responses will be reflected in the Fund&rsquo;s definitive proxy statement, as applicable.
Capitalized terms&nbsp;not otherwise defined herein have the meanings ascribed to them in the Preliminary Proxy Statement.</P>

<P STYLE="font: 11pt CG Times (WN); margin: 0; letter-spacing: -0.2pt; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt CG Times (WN); letter-spacing: -0.2pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">1.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">In &ldquo;In addition to calling
the Meeting, what actions has the Board taken since the Original Meeting?&rdquo; please disclose how the tender offers, which are conditioned
on approval of Proposal 1, benefit or may benefit Fund shareholders.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0 0 0 0.25in; letter-spacing: -0.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0 0 0 0.25in; letter-spacing: -0.2pt; text-align: justify">Response: The following
disclosure will be added to the definitive proxy statement as the first sentence of the third paragraph under &ldquo;In addition to calling
the Meeting, what actions has the Board taken since the Original Meeting?&rdquo;:</P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0 0 0 0.25in; letter-spacing: -0.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0 0.5in; letter-spacing: -0.2pt; text-align: justify">If triggered, the Tender
Offer and any Subsequent Tender Offer is designed to provide Fund shareholders with an opportunity for liquidity at a relatively narrow
discount to net asset value (&ldquo;NAV&rdquo;).</P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0 0 0 0.25in; letter-spacing: -0.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt CG Times (WN); letter-spacing: -0.2pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">2.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">Please inform the Staff supplementally
whether the conditional tender offers are disclosed in an effort to induce shareholders to vote in favor of the Fund&rsquo;s new investment
advisory agreement with Eaton Vance Management (the &ldquo;New Agreement&rdquo;).</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0 0 0 0.25in; letter-spacing: -0.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0 0 0 0.25in; letter-spacing: -0.2pt; text-align: justify">Response: Fund shareholders
may be willing to vote in favor of the New Agreement in light of the conditional tender offers, which were designed to provide options
beneficial to Fund shareholders. The tender offer disclosure is also included to ensure that shareholders have received all material information
relating to Proposal 1. The tender offer disclosure provides relevant background regarding Board actions that have occurred since the
Original Meeting.</P>


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<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0; letter-spacing: -0.2pt">&nbsp;</P>

<P STYLE="font: 11pt CG Times (WN); margin: 0 0 0 0.25in; letter-spacing: -0.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt CG Times (WN); letter-spacing: -0.2pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">3.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">On page 4 of the Preliminary Proxy
Statement under &ldquo;Subsequent Conditional Tender Offers.&rdquo; please revise the sentence beginning &ldquo;Each Subsequent Tender
Offer will provide shareholders with the opportunity&rdquo; to clarify that the Subsequent Tender Offers are conditioned on the Fund&rsquo;s
shares trading at a 10% discount to NAV over a certain period.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0 0 0 0.25in; letter-spacing: -0.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0 0 0 0.25in; letter-spacing: -0.2pt; text-align: justify">Response: The Fund
has clarified the disclosure as follows:</P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0 0 0 0.25in; letter-spacing: -0.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt CG Times (WN); margin: 0 0 0 0.5in; letter-spacing: -0.2pt; text-align: justify"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif"><I><U>Subsequent
Conditional Tender Offers</U></I>.&nbsp;Since the Original Meeting, the Board has also authorized the Fund to conduct up to three additional
future conditional cash tender offers (each a &ldquo;Subsequent Tender Offer&rdquo;) subject to the following terms: (i) in calendar year
2022, the Fund will conduct a tender offer to purchase for cash up to 10% of its then outstanding Common Shares prior to December 31,
2022 if the average discount to the Fund&rsquo;s NAV from January 2022 through August 2022 exceeds 10% based on volume-weighted average
market price and NAV on business days during the period; (ii) in calendar year 2023, the Fund will conduct a tender offer to purchase
for cash up to 10% of its then outstanding Common Shares prior to December 31, 2023 if the average discount to the Fund&rsquo;s NAV from
January 2023 through August 2023 exceeds 10% based on volume-weighted average market price and NAV on business days during the period;
and (iii) in calendar year 2024, the Fund will conduct a tender offer to purchase for cash up to 10% of its then outstanding Common Shares
prior to December 31, 2024 if the average discount to the Fund&rsquo;s NAV from January 2024 through August 2024 exceeds 10% based on
volume-weighted average market price and NAV on business days during the period. </FONT><FONT STYLE="font-family: NewsGoth Dm BT,sans-serif"><U><STRIKE>Each</STRIKE></U><U>If
these conditions are met for a particular Subsequent Tender Offer, such</U></FONT> <FONT STYLE="font-family: NewsGoth Lt BT,sans-serif">Subsequent
Tender Offer will provide shareholders with the opportunity to tender some or all of their Common Shares at a price equal to 98% of the
Fund&rsquo;s NAV as determined as of the close of regular trading on the NYSE on the date the applicable Subsequent Tender Offer expires.
Additional terms and conditions of a Subsequent Tender Offer will be set forth in the associated Fund offering materials and additional
press releases, as applicable. If the number of Common Shares tendered in a Subsequent Tender Offer exceeds the maximum amount of the
Subsequent Tender Offer, the Fund will purchase Common Shares from tendering shareholders on a pro rata basis (disregarding fractional
shares). Accordingly, there is no assurance that the Fund will purchase all of a shareholder&rsquo;s tendered Common Shares in a Subsequent
Tender Offer. Eaton Vance has agreed to bear the costs of any Subsequent Tender Offer.</FONT></P>

<P STYLE="font: 11pt CG Times (WN); margin: 0 0 0 0.25in; letter-spacing: -0.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt; letter-spacing: -0.2pt">4.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt; letter-spacing: -0.2pt">Please explain
the Fund&rsquo;s rationale for including the Board considerations regarding Proposal 1 as an appendix to the </FONT><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">Preliminary
Proxy Statement <FONT STYLE="letter-spacing: -0.2pt">as opposed to in the body of the </FONT>Preliminary Proxy Statement<FONT STYLE="letter-spacing: -0.2pt">.</FONT></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0 0 0 0.25in; letter-spacing: -0.2pt; text-align: justify">Response: Including
the Board considerations as an appendix to the Preliminary Proxy Statement was a formatting preference given the length of such considerations
in relation to the Preliminary Proxy Statement as a whole.</P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0; letter-spacing: -0.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt; letter-spacing: -0.2pt">5.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt; letter-spacing: -0.2pt">With respect
to &ldquo;Quorum and Methods of Tabulation&rdquo; on page 9, please revise the disclosure to reflect that broker non-votes should not
be counted for purposes of quorum for meetings that relate solely to non-routine matters. The SEC does not consider investment advisory
agreement approvals to be a routine matter. </FONT></TD></TR></TABLE>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0 0 0 0.25in; letter-spacing: -0.2pt; text-align: justify">Response: As previously
disclosed, the Registrant does not expect to receive broker non-votes in connection with the Proposal. As such, the Registrant has revised
the disclosure as follows:</P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0 0 0 0.25in; letter-spacing: -0.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt CG Times (WN); margin: 0 0.5in; letter-spacing: -0.2pt; text-align: justify"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif">Quorum
and Methods of Tabulation. A quorum with respect to the Meeting requires the presence, in person or by proxy, of a majority of the outstanding
shares of the Fund entitled to vote. All shares that are voted and votes to abstain will be counted towards establishing a quorum</FONT><FONT STYLE="font-family: NewsGoth Dm BT,sans-serif"><U><STRIKE>,
as will any broker non-votes</STRIKE></U></FONT><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif">. Accordingly, abstentions, which
will be treated as shares that are present at the Meeting but which have not been voted, will assist the Fund in obtaining a quorum. </FONT><FONT STYLE="font-family: NewsGoth BT, Sans-Serif">Abstentions</FONT>
<FONT STYLE="font-family: NewsGoth Dm BT,sans-serif"><U><STRIKE>and broker non-votes (shares for which a broker returns a proxy but for
which the beneficial owner has not voted and the broker holding the shares does not have discretionary authority to vote on the particular
matter)</STRIKE></U></FONT> <FONT STYLE="font-family: NewsGoth Lt BT,sans-serif">will have the effect of a negative vote on the Proposal.
Please note that broker non-votes are not expected with respect to the Proposal because brokers are required to receive instructions from
the beneficial owners or persons entitled to vote in order to submit proxies for the Meeting.</FONT></P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0 0.5in; letter-spacing: -0.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt; letter-spacing: -0.2pt">6.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt; letter-spacing: -0.2pt">Please confirm
that any blank or bracketed sections in the Preliminary Proxy Statement will be completed.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0 0 0 0.25in; letter-spacing: -0.2pt; text-align: justify">Response: The Fund
confirms that all blank or bracketed sections will be completed.</P>


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<P STYLE="font: 11pt CG Times (WN); margin: 0 0 0 0.25in; letter-spacing: -0.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0; letter-spacing: -0.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt; letter-spacing: -0.2pt">7.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt; letter-spacing: -0.2pt">Pursuant
to Rule 14a-4, the Staff believes that adjournments to seek a favorable shareholder vote require a vote and a proposal line item on the
proxy card. Please explain supplementally why the Fund&rsquo;s proxy card does not include a proposal line item regarding adjournment
of the Fund&rsquo;s special meeting.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0 0 0 0.25in; letter-spacing: -0.2pt; text-align: justify">Response: Rule 14a-4(a)(3)
under the 1934 Act requires the form of proxy to identify &ldquo;each separate matter intended to be acted upon&rdquo; and states that
&ldquo;no reference need be made &hellip; to proposals as to which discretionary authority is conferred pursuant to [Rule 14a-4(c)].&rdquo;
The Fund submits that an adjournment of a shareholder meeting is not a &ldquo;separate matter intended to be acted upon&rdquo; at the
Meeting. Instead, the Fund believes that adjournments are &ldquo;incident to the conduct of the [shareholder] meeting&rdquo; and therefore
discretionary authority for proxies to vote thereon is consistent with Rule 14a-4(c)(7). Therefore, the Fund respectfully declines to
add a proposal line item regarding adjournment to the proxy cards.</P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0 0 0 0.25in; letter-spacing: -0.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0; letter-spacing: -0.2pt">If you have any questions or comments concerning the
foregoing, please contact the undersigned at (617) 672-6170.</P>

<P STYLE="font: 11pt CG Times (WN); margin: 0; letter-spacing: -0.2pt; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0; letter-spacing: -0.2pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Very truly yours,&#9;</P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0; letter-spacing: -0.2pt">&nbsp;</P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0; letter-spacing: -0.2pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>/s/
Jill R. Damon</U></P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0; letter-spacing: -0.2pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Jill
R. Damon, Esq.</P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0; letter-spacing: -0.2pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Vice President</P>

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